会计英语专业术语

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1、会计英语专业术语汇集1・Bookkeeping簿记2.Data-processing数据处理3.Double-entry复式记账4.Single-entry单式记账5.Account账户6.JournalFl记账7.Ledger分类账generalledger总分类账subsidiaryledger明细分类账8.Capital资本9.Stock(inventory)存货10.Accountreceivable应收账款11.Accountpayable应付账款12.Posting过账13.Assets资产14.Liabiliti

2、es负债15.Networth净值16.Currentliabilities流动负债17.Long-termliabilities长期负债18.Stockholders'equity=proprietorship业主(股东)权益19.Fiscalperiod会计期间20.Partnership合伙经营21.Accountingequation/formula会计等式/方程式22.Debit借方23.Credit贷方24.Cashinbank银行存款25.Bankloan银行存款26.Tofoot(footing)加总27.Tr

3、ialbalance试算平衡表28.Salesinvoice销售发票29.Negotiableinstrument流通票据30.Costaccounting成本会计31.Sellingprice销售价格32・Allowance折让33.Discount折扣34.Grossprofit毛利35.Salesreturns销售退回36.Currentassets流动资产37.Fixedassets固定资产38.Intangibleassets无形资产39.Balancesheet资产负债表40.Patent专利权41・Copyrig

4、ht版权42.Franchise专营权，特许权43.Tradediscount商业折扣42.Depreciation折旧43.Bondspayable应付债券44.Mortgagespayable应付抵押借款45.Accrualbasis(theproducedauthoritysystem)权责发牛制46.Prepay预付47.Cashbasis(therealizedreceiptemdpaymentsystem)收付实现制48.Billofloading提单51・Physicalinventorysystem实地盘存制5

5、2.Perpetualinventorysystem永续盘存制53.AlIowaneeforuncollectibleaccounts坏账准备54.Uncollectibleaccountsexpense二baddebts坏账损失55.Accumulateddepreciation=allowanccfordepreciation累计书f旧56.Factorycost工厂成本57・Overhead间接费用58.Financialforecast财务预测59.Retailoutlet零售渠道60.Summaryaccount汇总

6、账户61.Closeout结清62.Closingentry结账分录63.Depletiveassets折耗资产64.Creditnote贷项通知书65・Debitnote借项通知书66.Incomestatement收益表67.Netincome净收益68.Capitalstatement资木表69.TnstalImentsales分期付款销售70.Accountingcycle会计循环71・Sourcedocument原始凭证72・Worksheet工作底稿73.Post-closingtrialbalance结账后的试算

7、表74.Drawingaccount业主往来帐户75.Notespayable应付票据76.Openaccount未清帐户77.Notesreceivable应收票据78.Demanddeposits活期存款79.Pettycashfunds备用金80.Bankdrafts银行汇票81.CashierJsdrafts本票82.Openthebank开立账户83.Ruleoff账户划线84.Outstemdingchecks未兑现支票85.Depositintrant在途存款86.Nonsufficientfundcheck空头

8、支票87.Reconciliationstatement调节表88.Bankstatement银行对账单89.Servicecharges银行服务费90.Merchandiseinventory库存商品91・Merchandiseinventoryturnover存货周转率9