会计方面专业术语的xx acceptance承兑account账户accountant会计员accounting会计accounting system会计制度accounts payable应付账款accounts receivable应收账款accumulated profits累积利益adjusting entry调整记录adjustment调整administration expense管理费用advances预付advertising expense广告费agency代理agent代理人agreementxxallotments分配数allowance津贴amalgamation合并amortization摊销amortized cost应摊成本annuities年金applied cost已分配成本applied expense已分配费用applied manufacturing expense己分配制造费用apportioned charge摊派费用appreciation涨价article of association公司章程assessment课税assets资产attorney fee律师费audit审计auditor审计员average平均数average cost平均成本bad debt坏账balance余额balance sheet资产负债表bank account银行账户bank balance银行结存bank charge银行手续费bank deposit银行存款bank discount银行贴现bank draft银行汇票bank loan银行借款bank overdraft银行透支bankers acceptance银行承兑bankruptcy破产bearer持票人beneficiary受益人bequest遗产bill票据bill of exchange汇票bill of lading提单bills discounted贴现票据bills payable应付票据bills receivable应收票据board of directors董事会bonds债券bonus红利book value账面价值bookkeeper簿记员bookkeeping簿记branch office general ledger支店往来账户broker经纪人brought down接前brought forward接上页budget预算by-product副产品by-product sales副产品销售capital股本capital outlay资本支出capital stock股本capital stock certificate股票carried down移后carried forward移下页cash现金cash account现金账户cash in bank存银行现金cash on delivery交货收款cash on hand库存现金cash payment现金支付cash purchase现购cash sale现沽cashier出纳员cashiers check本票certificate of deposit存款单折certificate of indebtedness借据certified check保付支票certified public accountant会计师charges费用charge for remittances汇水手续费charter营业执照chartered accountant会计师chattles动产check支票checkbook stub支票存根closed account己结清账户closing结算closing entries结账纪录closing stock期末存货closing the book结账columnar journal多栏日记账consignee承销人consignment寄销consignor寄销人consolidated balance sheet合并资产负债表consolidated profit and loss account合并损益表consolidation合并construction cost营建成本construction revenue营建收入contract合同control account统制账户copyright版权corporation公司cost成本cost accounting成本会计cost of labour劳工成本cost of production生产成本cost of manufacture制造成本cost of sales销货成本cost price成本价格credit贷方credit note收款通知单creditor债权人crossed check横线支票current account往来活期账户current asset流动资产current liability流动负债current profit and loss本期损益debit借方debt债务debtor债务人deed契据deferred assets递延资产deferred liabilities递延负债delivery交货delivery expense送货费delivery order出货单demand draft即期汇票demand note即期票据demurrage charge延期费deposit存款deposit slip存款单depreciation折旧direct cost直接成本direct labour直接人工director董事discount折扣discount on purchase进货折扣discount on sale销货折扣dishonoured check退票dissolution解散dividend股利dividend payable应付股利documentary bill押汇汇票documents单据double entry bookkeeping复式簿记draft汇票drawee付款人drawer出票人drawing提款duplicate副本duties and taxes税捐earnings业务收益endorser背书人entertainment交际费enterprise企业equipment设备estate财产estimated cost估计成本estimates概算exchange兑换exchange loss兑换损失expenditure经费expense费用extension延期face value票面价值factor代理商fair value公平价值financial statement财务报表financial year财政年度finished goods制成品finished parts制成零件fixed asset固定资产fixed cost固定成本fixed deposit定期存款fixed expense固定费用foreman工头franchise专营权freight运费funds资金furniture and fixture家俬及器具gain利益general expense总务费用general ledger总分类账goods货物goods in transit在运货物goodwill商誉government bonds政府债券gross profit毛利guarantee保证guarantor保证人idle time停工时间import duty进口税indirect cost间接成本indirect expense间接费用indirect labour间接人工indorsement背书installment分期付款insurance保险intangible asset无形资产interest利息interest rate利率interest received利息收入inter office account内部往来intrinsic value内在价值inventory存货investment投资invoice发票item项目job工作job cost工程成本joint venture短期合伙journal日记账labour人工labour cost人工成本land土地lease租约leasehold租约ledger分类账legal expense律师费letter of credit信用状liability负债limited liability有限负债limited partnership有限合夥liquidation清盘loan借款long term liability长期负债loss损失loss on exchange兑换损失machinery equipment机器设备manufacturing expense制造费用manufacturing cost制造成本market price市价materials原村料material requisition领料单medical fee医药费merchandise商品miscellaneous expense杂项费用mortgage抵押mortgagor抵押人mortgagee承押人movable property动产notes票据notes payable应付票据notes receivable应收票据opening stock期初存货operating expense营业费用order订单organization expense开办费original document原始单据outlay支出output产量overdraft透支opening stock期初存货operating expense营业费用order订单organization expense开办费original document原始单据outlay支出output产量overdraft透支quotation报价rate比率raw material原料rebate回扣receipt收据receivable应收款recoup补偿redemption偿还refund退款remittance汇款rent租金repair修理费reserve准备residual value剩余价值retailer零售商returns退货revenue收入salary薪金sales销货sale return销货退回sale discount销货折扣salvage残值sample fee样品scrap废料scrap value残余价值securities证券security抵押品selling expense销货费用selling price售价share capital股份share certificate股票shareholder股东short term loan短期借款sole proprietorship独资spare parts配件standard cost标准成本stock存货stocktake盘点stock sheet存货表subsidies补助金sundry expense杂项费用supporting document附表surplus盈余suspense account暂记账户taxable profit可徵税利润tax税捐temporary payment暂付款temporary receipt暂收款time deposit定期存款total合计total cost总成本trade creditor进货客户trade debtor销货客户trademark商标transaction交易transfer转账transfer voucher转账传票transportation运输费travelling差旅费trial balance试算表trust信托turnover营业额unappropriated surplus未分配盈余unit cost单位成本unlimited liability无限责任unpaid dividend未付股利valuation估价value价值vendor卖主voucher传票wage rate工资率wage工资wage allocation sheet工资分配表warehouse receipt仓库收据welfare expense褔利费wear and tear秏损work order工作通知单year end年结Account帐户Accounting system会计系统American Accounting Association美国会计协会American Institute of CPAs美国注册会计师协会Audit审计Balance sheet资产负债表Bookkeepking簿记Cash flow prospects现金流量预测Certificate in Internal Auditing内部审计证书Certificate in Management Accounting管理会计证书Certificate Public Accountant注册会计师Cost accounting成本会计External users外部使用者Financial accounting财务会计Financial Accounting Standards Board财务会计准则委员会Financial forecast财务预测Generally accepted accounting principles公认会计原则General-purpose information通用目的信息Government Accounting Office政府会计办公室Institute of Internal Auditors内部审计师协会Institute of Management Accountants管理会计师协会Integrity整合性Internal auditing内部审计Internal control structure内部控制结构Internal Revenue Service国内收入署Internal users内部使用者Management accounting管理会计Return of investment投资回报Return on investment投资报酬Securities and Exchange Commission证券交易委员会Statement of cash flow现金流量表Statement of financial position财务状况表Tax accounting税务会计Accounting equation会计等式Articulation勾稽关系Assets资产Business entity企业个体Capital stock股本Corporation公司Cost principle成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financial statement财务报表Financial activities筹资活动Going-concern assumption持续经营假设Inflation通货膨涨Investing activities投资活动Liabilities负债Negative cash flow负现金流量Operating activities经营活动Owner's equity所有者权益Partnership合伙企业Positive cash flow正现金流量Retained earning留存利润Revenue收入Sole proprietorship独资企业Solvency清偿能力Stable-dollar assumption稳定货币假设Stockholders股东Stockholders' equity股东权益Window dressing门面粉饰21/ 21。