director董事discount折扣discount on purchase进货折扣discount on sale销货折扣dishonividend股利
dividend payable应付股利documentary bill押汇汇票documents单据
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 current account current asset current liability current profit debit借方debt债务debtor债务人deed契据deferred assets deferred liabilities delivery交货delivery expensedelivery order
brought forward接上页budget预算
副产品销售
资本收益
资本支出
股本
certificate股票 移后
移下页
现金账户 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combination联合commission佣金commodity商品common stock普通股company公司compensation赔偿compound interest复利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
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
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
会计方面专业术语的英文翻译
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
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
administration expense管理费用advances预付
advertising expense广告费agency代理
agent代理人agreement契约allotments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
double entry bookkeeping复式簿记draft汇票drawee付款人drawer出票人
往来活期账户
流动负债and loss本期损益
递延资产
递延负债
送货费
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