关于会计的英文词汇(doc 20页)编报表to prepare a statement编制预算budget making; preparing a budget变产损失loss on realization of assets变动成本variable cost标价bid price标准成本standard cost拨定材料appropriated material拨款appropriation; appropriation money会计 (3)所属分类：总目录 >> 经济·贸易 >> 财经补偿reimbursement补助金grants-in-aid不动产real estate; immovable property不敷用inadequacy不敷预算垫款deficiency advance; budgetary deficiency advance 不活动帐inactive account; dormant account不请假奖金bonus for not taking a leave of absence不适用的obsolete簿记bookkeeping簿记员bookkeeper材料分类帐supplies ledger材料管理费material handling expenses材料盘存material inventory财产分类帐property ledger财产价值增减表schedule of increase & decrease in property value 财产目录inventory财产帐property account财务报告financial report; financial statement财务收益financial income财务帐目financial accounts会计 (4)所属分类：总目录 >> 经济·贸易 >> 财经残料价值junk value仓耗shrinkage仓库warehouse差额balance拆毁demolition产量capacity偿债基金收益income from sinking fund超出预算to exceed the budget成本cost; basic cost成本分类帐cost ledger成本会计cost accounting成本计算表cost statement承前页brought forward [b/f]承受押品to take over securities承销清单consignment list承销人consignee赤字minus figure [be in the red]冲帐to reverse an entry筹备费organization expenses出借人lender会计 (5)所属分类：总目录 >> 经济·贸易 >> 财经出口押汇outward documentary bills出纳cashier除股息ex dividend; exemption from dividend除息票ex coupon传票编号voucher serial number纯收益net income; net profit从价ad valorem [in proportion to the value]从属附表auxiliary schedule催收帐款receivables on call催债to dun; to demand payment of a debt存出保证金guarantee deposits & margins paid存放同业due from banks存货簿stock book存货跌价损失loss from reduced price of stock存货目录inventory list存积stockpile存款deposit存料卡bin card存入保证金guarantee deposits & margins received 大量生产mass production会计 (6)所属分类：总目录 >> 经济·贸易 >> 财经代收款agent receipt代替品substitute代用传票substitute voucher贷差credit balance贷方credit side贷记[Cr.] credit贷金loan贷款资金loan fund待遇不平unfair treatment待遇菲薄meager treatment待遇优厚good treatment单式簿记single-entry bookkeeping单位成本unit cost单位会计unit accounting当票pawn ticket档案管理人archivist到期负债matured liabilities到息日due date登记簿register登帐to enter account; to post account会计 (7)所属分类：总目录 >> 经济·贸易 >> 财经抵销setoff; to cancel抵押证券collateral securities底价bottom price; lowest price底薪base pay地产收益estate income; landed property income 地方费local expenditure递延贷项目deferred credit item递延费用deferred expense递延资产deferred asset垫款cash advance电子表格trial balance跌价depreciation定额零用金imprest cash; imprest fund董事长费director's fee; president's fee动产moveables; personal estate冻结资产frozen assets冻结资金blocked fund独资sole proprietorship; single ownership短期债券short-term bond对销帐户contra account; offset account会计 (8)所属分类：总目录 >> 经济·贸易 >> 财经对帐单statement of account多栏式columnar system额外津贴extra allowance额外收入extraneous income额外支出extraneous expense额外饷extraneous salaries [for military]二级单位secondary unit发料materials issued法定公积legal reserve法定免税额statutory tax-free allowance房地产land & building property; real estate房屋设备building equipment房租津贴housing subsidy非常收入extraordinary income非常支出extraordinary expenses非税收入non-taxable income飞行加给flight subsidy废料scrap; scrap material费用项目expense item费用帐户expense account会计 (9)所属分类：总目录 >> 经济·贸易 >> 财经分步成本process cost分公司往来branch office account分栏分类帐tabulated ledger; special columnar journal 分栏日记帐columnar journal分类classification分类帐ledger分类帐户ledger account分录to record; to journalize分配allocation分批成本job order cost分期偿还amortization; amortisation分期注销费用amortization; amortisation分摊成本apportioned cost分预算sub-budget辅帐簿auxiliary account book辅助分类帐subsidiary ledger辅助帐auxiliary account复利compound interest复式簿记double-entry bookkeeping复杂交易complex terms会计 (10)所属分类：总目录 >> 经济·贸易 >> 财经负担obligation负债及净值liabilities & net worth负债总额total liabilities附表supporting statement附加费用additional expense附属单位会计subsidiary unit accounting附属机关subsidiary agency附息票cum coupon附则bylaw改建准备费property improvement revenue概算budget estimate高利贷usury各项费用general expenses各项准备reserves工厂factory工厂会计factory accounting工厂设备factory equipment工厂维护费factory maintenance expense 工时日报daily time report工业会计industrial accounting会计 (11)所属分类：总目录 >> 经济·贸易 >> 财经工资表wage sheet; payroll工资单wage sheet; payroll工作底稿work sheet工作日报daily work report公定利率bank rate公费official expenses公积金surplus公开帐户open account公库透支treasury overdraft公款public funds公用经费public expenditure购货退出purchase returns购货退出簿purchase returns book购销表statement of sales & purchase购置费purchase expense估计存货estimated inventory估价单appraisal; estimate; quotation股东分类帐stockholder ledger股利dividend固定成本fixed cost会计 (12)所属分类：总目录 >> 经济·贸易 >> 财经固定负债fixed liabilities固定证券fixed securities固定资产fixed assets管理费用administrative expense广告费advertising expense归款repayment贵方受益余额balance in your favour滚存现金accumulated cash国家预算national budget国库法national treasury laws过期overdue过帐to enter account; to post account过帐根据basis of posting核定预算final budget; authorized budget 核对清单to verify a statement核对帐户to check the accounts合并计算表consolidated statement合股会计partnership accounting合股契约partnership agreement合伙partnership会计 (13)所属分类：总目录 >> 经济·贸易 >> 财经横列to arrange horizontally红利bonus后购先售法[LIFO] last in first out后进先出法[LIFO] last in first out坏料spoiled material; damaged material 坏帐bad debt坏帐损失loss from bad debt换新replacement; trade-in会计accounting会计程序accounting procedure会计处长accounting department manager 会计法law of accounting会计规程accounting regulation会计科目account title; account item会计年度accounting year; fiscal year会计期间accounting period; fiscal period 会计师chartered accountant会计学accounting会计用语accounting terminology会计员accountant会计 (14)所属分类：总目录 >> 经济·贸易 >> 财经会计制度accounting system会头originator of a loan association会友member of a loan association会员member of a loan association汇划帐remittance account汇总表summary statement婚丧补助marriage & death subsidy混合基础mixed basis混合交易complex terms活动编号flexible code伙食meals; mess基金fund机器设备machine equipment集体收益collective revenue集体投资pool; to pool寄销簿consignment book计口授粮to issue food on ration记帐单位tally记帐凭证用物tally记帐员ledger clerk会计 (15)所属分类：总目录 >> 经济·贸易 >> 财经继续经营continuing operation家具装修furniture & fixtures加工成本conversion cost加工费processing charges; handling charges加工工资overtime wages; overtime earnings加薪pay raise假预算estimated budget间接材料indirect materials间接人工indirect labor兼薪plural salaries [income from more than one job]减低工资to lower wages减价mark-down奖金monetary award交际费entertainment expense交替成本alternative cost交通费transportation expenses缴款通知payment notice教育补助费education subsidy; children's education subsidy 结平account balance结数footing; total会计 (16)所属分类：总目录 >> 经济·贸易 >> 财经结算footing; total结帐to close the account结帐分录closing entries结帐日closing date; the end of accounting period结转to carry forward; to carry over解款单cash remittance note借差debit balance借贷法则the principles of debit & credit借贷金loan借贷转结carrying the debit or credit balance借方debit side借户borrower借据certificate of indebtedness津贴subsidy紧急救济金emergency relief fund紧缩政策tight fiscal policy; deflated fiscal policy 进货簿purchase book进货分类帐purchase ledger进口押汇inward documentary bills进销帐trading accounts会计 (17)所属分类：总目录 >> 经济·贸易 >> 财经经常部门ordinary part经常费routine expenditure经费剩余residual fund净差额net balance净价net price净损net loss净支额net payment净重net weight救济金alms; charity旧欠帐past due眷属津贴dependents' livelihood subsidy决算final statement决算表final statement决算法final financial statement决算书final report军费military expenditure开办费organization expenses开支expenses科目编号account code; account number科目符号account item symbol会计 (18)所属分类：总目录 >> 经济·贸易 >> 财经可靠帐reliable account客户帐customer's account; customer's accounts 空行blank line空页blank page扣除to subtract; to deduct扣工资to deduct wages扣借支to deduct a loan库存表cash statement库存现金cash on hand扩充准备reserve for expansion赖债repudiation of a debt劳工成本labor cost累积表accumulation schedule累积盈余accumulated surplus累计现金accumulated cash历年制calendar year system利息interest利息收入interest earnings利息帐户interest account利益profit; income会计 (19)所属分类：总目录 >> 经济·贸易 >> 财经利益分配profit-sharing联产品joint product联产式co-production联营pool; to pool连前累计accumulated total列单to itemize临时部门non-recurrent part临时经费non-recurrent expenditure; extraordinary expenditure 临时收据interim receipt临时预算temporary budget; provisional budget临时帐户suspense account; temporary account零数fractional amount零用金petty cash领料单materials receipt流动负债current liabilities流动资产current assets流水帐journal account流用to divert for other use旅费traveling expenses论次计to calculate by number of times会计 (20)所属分类：总目录 >> 经济·贸易 >> 财经论件计to calculate by number of pieces论日计to calculate by the day论时计to calculate by time毛利gross profit; profit interest毛损gross loss冒险贷款risk loan每日出差费per diem [daily subsidy]每日对帐单daily statement of account米代金rice commutation面值face value明细分类帐subsidiary ledger明细帐科目subsidiary account items名册roster抹去帐项to strike off an entry匿存to conceal年报annual report年度决算annual closing年终结算表annual balance sheet年资加俸bonus for long years of service盘点存货to inventory; stocktaking会计 (21)所属分类：总目录 >> 经济·贸易 >> 财经盘损loss on inventory盘盈profit on inventory赔偿要求claim配件spare parts票据簿note-book平均单位成本average unit cost平均收益average revenue凭证evidence普通日记簿general journal期初存货beginning inventory; opening inventory 期末存货final inventory其它收入other income其它支出other expenses起息日value date前期损益profit & loss for the prior period遣散费severance pay清算帐户协议liquidation account agreement请购to request the purchase权益equity权责基础accrual basis会计 (22)所属分类：总目录 >> 经济·贸易 >> 财经全勤奖金bonus for not taking a leave of absence 人名帐户personal account日报daily report日记簿journal日历年度calendar year日息daily interest融通资金accommodation of money三级单位tertiary unit三联单three-part form膳宿费board & lodging fee伤残加给casualty payment; casualty subsidy商品盘存merchandise inventory商品帐户merchandise account上年度last fiscal year上期结余old balance赊购to purchase on credit; to charge on credit 赊销to sell on credit赊帐on credit生产成本cost of production生产力production power会计 (23)所属分类：总目录 >> 经济·贸易 >> 财经生产线production line生活补助living subsidy生活费living expenses生育补助birth subsidy剩余价值residual value施行细则details for execution of plan十进法decimal numeration十进制decimal system食物代金foodstuffs commutation食物津贴food subsidy蚀本depreciation of capital实地盘存physical inventory实地盘点physical inventory实际成本actual cost实际折旧actual depreciation实际资本actual capital实帐real account实帐户real account实质经费real expenditure使用年限service life会计 (24)所属分类：总目录 >> 经济·贸易 >> 财经使用寿命service life市价market price收据receipt收料报告report of materials received收入profit; income收入传票revenue voucher收入项目revenue item收帐佣金commission for collection收支expenses and receipts收支对照表statement of revenue & expenditures 收支相抵expenses and receipts in balance双薪double pay水电费water & electricity fees税款taxes四舍五入to round off a decimal岁出annual expenditures岁出保留数appropriation reserve岁出应付款annual payable expenditures岁定经费annual appropriation岁入annual revenue会计 (25)所属分类：总目录 >> 经济·贸易 >> 财经岁入分配数annual revenue allotment岁入纳库数annual revenue paid into the treasury岁入应收款annual receivable revenue岁入预算数annual revenue budget损坏spoilage损益profit & loss损益表profit & loss statement; income statement损益计算书profit & loss statement; income statement 损益帐profit and loss account摊付installment摊派费用apportioned expense逃债to default on a loan; to flee from a creditor特别公积special reserve特别帐户special account特赋special revenue tax特殊部门extraordinary part特支费extraneous charges特种基金special fund剔除to eliminate提高工资to raise wages会计 (26)所属分类：总目录 >> 经济·贸易 >> 财经提炼费用expenses for refining替换成本alternative cost贴现及买汇bills discounted and remittance bought停业损失loss from work stoppage统收统支uniform receipts & disbursement method统一科目uniform accounts classification统制帐controlling account投资investment透支帐目overdrawn account; overdraft退货to return merchandise; to refund退货费用refunded freight退货及折让簿refund & allowance book退款reimbursement退料returned materials; rejected materials退料报告returned materials report往来帐户current accounts往帐nostro account危险勤务加给extra pay for hazardous duty维持费maintenance & operation expense未拨分配数unalloted appropriation会计 (27)所属分类：总目录 >> 经济·贸易 >> 财经未偿贷款outstanding account未达余额outstanding balance未达帐outstanding entry未动用资金unused fund未分配利益undistributed profit未分配盈余undistributed surplus未付债务outstanding debt未清帐款outstanding account未收代收款collections receivable for customers文具印刷printing & stationery我方受益余额balance in our favour无利息no interest无数字nil [bank account empty]无息债务passive debt; non-interest loan无形资本intangible capital无形资产intangible assets物料supplies下年度next fiscal year先购先售法[FIFO] first in first out先进先出法[FIFO] first in first out会计 (28)所属分类：总目录 >> 经济·贸易 >> 财经现购cash purchase现金出纳表statement of cash receipts & disbursements 现金交易cash terms现金日记簿cash record; cash book现金收入日记簿cash receipt record现金帐簿cash record; cash book现金帐户cash account现金支出日记簿cash payment record现销cash sale限价price ceiling相互抵销mutual nullification; mutual offset相互取消mutual nullification; mutual offset销货簿sales book销货日记簿sales journal销货收入sales revenue; sales profit销货收益sales revenue; sales profit销货折让sales allowance消耗to consume小结sub-total; sub-footing小数decimal会计 (29)所属分类：总目录 >> 经济·贸易 >> 财经小数点decimal point小数字decimal place小押petty pawnbroker协议年度agreement year薪工分析表payroll analysis sheet薪工总汇表payroll summary sheet薪级wage bracket薪金salaries & allowances薪饷袋pay envelope行销成本cost of marketing行政事务费administrative expense修理设备equipment for repairs虚报购价，从中揩油to blow up the price of a purchase in order to make profit虚递延借项fallacious deferred charge虚构资本fictitious capital虚抬利益inflated profit; overstated profit虚帐nominal account虚帐户nominal account续次页carried forward [=C/F]宣传费publicity expenses会计 (30)所属分类：总目录 >> 经济·贸易 >> 财经旬报ten-day report押金deposit押物人pawner; pawnor延期偿付moratorium [by government order]延滞利息to default on interest养老金准备annuity reserve业务费用functional expense一般会计general accounting一般日记簿general journal一般原理原则general principles and conditions一级单位primary unit医药补助medical subsidy遗族救济金pension for surviving dependents已分配成本applied cost已分配费用applied expense以前年度previous fiscal years意外损坏accidental damage银行利率bank rate隐名合伙anonymous partner应付抵押款mortgage payable会计 (31)所属分类：总目录 >> 经济·贸易 >> 财经应付票据notes payable应付未付帐accounts payable应付帐款accounts payable应急费emergency expenses应计收益accrued income应纳国库款payable to the national treasury应收款明细帐accounts receivable ledger应收票据notes receivable应收未收帐accounts receivable; overdue receivable应收帐款accounts receivable; overdue receivable营业报告business report营业费用operating expense营业收益operating profit营业外费用non-operating expense; extra-operating expense 营业外收入non-operating income; extra-operating income 盈亏拨补appropriation of profit & loss佣金收入commission income永久性资产permanent assets永续盘存book inventory; continual inventory用具implements会计 (32)所属分类：总目录 >> 经济·贸易 >> 财经用料单bill for materials used用品supplies用品盘存inventory of supplies用人费personnel expenditure用物费material expenditure邮电费postage; telephone & telegram fees有形资本tangible capital余额balance余额式residual balance form预付款advance charge; advance payment预计成本estimated cost预领经费advance funds预算不敷法案budgetary deficiency bill预算草案budget plan; budget draft预算赤字budget deficit预算法budget law预算科目budgetary item预算年度budget year预算审议budget examination预支薪金salary in advance; prepaid salary 会计 (33)所属分类：总目录 >> 经济·贸易 >> 财经原料raw materials原料成本material cost原料分类帐raw materials ledger原始成本original cost原始单据original document; original bill原始帐簿original account book员工福利employee benefits员工借支advance to employees月报monthly report月份分配数monthly allotment月计表monthly balance sheet月结monthly closing运输费shipping cost运送契约shipping contract运用帐户to operate an account杂项支出miscellaneous expense再分配成本redistributed cost再加工成本reprocessing cost再生产reproduction在制品semi-processed goods会计 (34)所属分类：总目录 >> 经济·贸易 >> 财经暂付款temporary payment暂记帐suspense account; temporary account 造册to compile a register增建准备additional building reserve增值increase of value轧差to offset balance轧平头寸to cover position轧平帐户to balance an account债权claim债权人creditor; debtee债券溢价premium on bonds债券折价discount on bonds债务debt债务人debtor债主creditor; debtee涨价mark-up帐户account帐户名称account title; account item帐面价值book value帐面盘存book inventory; continual inventory会计 (35)所属分类：总目录 >> 经济·贸易 >> 财经折耗depletion折价discount折旧depreciation折旧额depreciation allowance折旧率depreciation rate整数integer正常折旧normal depreciation正式收据official receipt政府赤字government deficit政府会计governmental accounting政府机关government bodies政府支出government expenditure证券securities支出传票payment voucher; disbursement voucher 支出凭单payment voucher; disbursement voucher 支付命令pay warrant支票簿check book; cheque book职工保险金employee insurance fund职工储蓄金employee savings fund职工福利金employee welfare fund会计 (36)所属分类：总目录 >> 经济·贸易 >> 财经职工恤养金employee pension fund直接成本direct cost直接人工direct labor指挥官津贴commanding officer's subsidy置装费clothing allowance制成零件分类帐finished parts ledger制成品finished products; finished goods制成品分类帐finished products ledger制成品盘存finished product inventory制造费manufacturing expense制造费分类帐manufacturing expense ledger制造会计manufacturing accounting制造中成品goods being manufactured质押hypothecation中人middle man重置成本replacement cost重置准备replacement reserve主计长comptroller主计法规accounting & statistical statutes主计人员accountants & statisticians会计 (37)所属分类：总目录 >> 经济·贸易 >> 财经主计主任chief comptroller主要成本prime cost主要附表main schedule主要帐簿main account book助理会计accounting assistant专户存款special deposits account转换帐conversion account转移经费transfer expenditure转移支出transfer expenditure转帐to transfer; transferring转帐传票transfer voucher; transfer slip转帐通知单account transfer memo装配成本assembly cost装配分类帐assembly ledger追加减预算to reapportion the budget追加预算to increase the budget追减预算to decrease the budget准备金reserve fund资本capital资本收益capital income; capital gains会计 (38)所属分类：总目录 >> 经济·贸易 >> 财经资本帐户capital account资产assets资产负债表balance sheet资产增值appreciation of fixed assets资金运用表working capital statement资源resource子女教育补助费education subsidy for dependents 总成本total cost总额sum; total; total amount总分类帐general ledger总公司往来head office account总计grand total总决算final account总收入gross earning; general income; gross income; total income 总数sum; total; total amount总损益total of profit & loss总帐ledger总资产total assets。