会计英语专用术语.doc

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1、acceptance承兑account账户accountant会计员accounting会计accountingsystem会计制度accountspayable应付账款accountsreceivable应收账款accumulatedprofits累积利益adjustingentry调整记录adjustment调整administrationexpense管理费用advances预付advertisingexpense广告费agency代理agent代理人agreement契约allotments分配数allowance津贴amalgamation合并a

2、mortization摊销amortizedcost应摊成本annuities年金appliedcost已分配成本appliedexpense已分配费用appliedmanufacturingexpense己分配制造费用apportionedcharge摊派费用appreciation涨价articleofassociation公司章程assessment课税assets资产attorneyfee律师费audit审计auditor审计员average平均数averagecost平均成本baddebt坏账balance余额balancesheet资产负债表b

3、ankaccount银行账户bankbalance银行结存bankcharge银行手续费bankdeposit银行存款bankdiscount银行贴现bankdraft银行汇票bankloan银行借款bankoverdraft银行透支bankersacceptance银行承兑bankruptcy破产bearer持票人beneficiary受益人bequest遗产bill票据billofexchange汇票billoflading提单billsdiscounted贴现票据billspayable应付票据billsreceivable应收票据boardofdi

4、rectors董事会bonds债券bonus红利bookvalue账面价值bookkeeper簿记员bookkeeping簿记branchofficegeneralledger支店往来账户broker经纪人broughtdown接前broughtforward接上页budget预算by-product副产品by-productsales副产品销售capital股本capitalincome资本收益capitaloutlay资本支出capitalstock股本capitalstockcertificate股票carrieddown移后carriedforwa

5、rd移下页cash现金cashaccount现金账户cashinbank存银行现金cashondelivery交货收款cashonhand库存现金cashpayment现金支付cashpurchase现购cashsale现沽cashier出纳员cashierscheck本票certificateofdeposit存款单折certificateofindebtedness借据certifiedcheck保付支票certifiedpublicaccountant会计师charges费用chargeforremittances汇水手续费charter营业执照ch

6、arteredaccountant会计师chattles动产check支票checkbookstub支票存根closedaccount己结清账户closing结算closingentries结账纪录closingstock期末存货closingthebook结账columnarjournal多栏日记账combination联合commission佣金commodity商品commonstock普通股company公司compensation赔偿compoundinterest复利consignee承销人consignment寄销consignor寄销人co

7、nsolidatedbalancesheet合并资产负债表consolidatedprofitandlossaccount合并损益表consolidation合并constructioncost营建成本constructionrevenue营建收入contract合同controlaccount统制账户copyright版权corporation公司cost成本costaccounting成本会计costoflabour劳工成本costofproduction生产成本costofmanufacture制造成本costofsales销货成本costprice

8、成本价格credit贷方creditnote收款通知单credit