会计方面专业术语的average cost 平均成本carried forward 移下页bad debt 坏账cash现金balance 余额cash account 现金账户英文翻译balance sheet 资产负债表cash in bank 存银行现金bank account 银行账户cash on delivery 交货收款bank balance 银行结存cash on hand 库存现金bank charge 银行手续费cash payment 现金支付acceptance 承兑bank deposit 银行存款cash purchase 现购account 账户bank discount 银行贴现cash sale 现沽accountant 会计员bank draft 银行汇票cashier 出纟纳员accounting 会计bank loan 银行借款cashiers check 本票accounting system 会计制度bank overdraft 银行透支certificate of deposit 存款accounts payable 应付账款bankers acceptance 银行承兑单折accounts receivable 应收账款ban kruptcy 破产certificate of indebtedness accumulated profits 累积利益bearer 持票人借据adjusting entry 调整记录beneficiary 受益人certified check 保付支票adjustment 调整bequest 遗产certified public accountant administration expense 管理bill 票据会计师费用bill of exchange 汇票charges 费用advances 预付bill of lading 提单charge for remittances 7匚水advertising expense 广告费bills discounted 贴现票据手续费agency代理bills payable 应付票据charter 营业执照agent代理人bills receivable 应收票据chartered accountant 会计师agreement 契约board of directors 董事会chattles 动产allotments 分配数bonds债券check支票allowance 津贴bonus红利1 checkbook stub 支票存根amalgamation 合并book value 账面价值closed account 己结清账户amortization 摊销bookkeeper 簿记员closing 结算amortized cost 应摊成本bookkeeping 簿记closing entries 结账纪录annuities 年金branch office general ledger closing stock 期末存货applied cost 已分配成本支店往来账户closing the book 结账applied expense 已分配费用broker 经纪人columnar journal 多栏日记账applied manufacturing brought down 接前combination 联合expense己分配制造费用brought forward 接上页commission 佣金apportioned charge 摊派费用budget 预算commodity 商品appreciation 涨价by-product 副产品common stock 普通股article of association 公司by-product sales 畐廿产品销售company 公司章程capital 股本compensation 赔偿assessment 课税capital income 资本收益compound interest 复利1 assets 资产capital outlay 资本支出consignee 承销人attorney fee 律师费capital stock 股本consignment 寄销audit 审计capital stock certificate 股consignor 寄销人auditor 审计员票consolidated balance sheet average 平均数carried down 移后合并资产负债表consolidated profit and loss director 董事franchise 专营权account 合并损益表discount 折扣freight 运费consolidation 合并discount on purchase 进货折funds资金construction cost 营建成本扣furniture and fixture 家俬及construction revenue 营建收discount on sale 销货折扣器具入dishonoured check 退票gain 利U益contract 合同dissolution 解散general expense 总务费用control account 统制账户dividend 股利general ledger 总分类账copyright 版权dividend payable 应付股利1 goods货物corporation 公司documentary bill 押汇汇票goods in transit 在运货物cost 成本documents 单据goodwill 商誉cost accounting 成本会计double entry bookkeeping 复government bonds 政府债券cost of labour 劳工成本式簿记gross profit 毛利Ucost of production 生产成本draft 汇票guarantee 保证cost of manufacture 制造成本drawee付款人guarantor 保证人cost of sales 销货成本drawer 出票人idle time 停工时间cost price 成本价格drawing 提款import duty 进口税credit 贷方duplicate 畐廿本income 收入credit note 收款通知单duties and taxes 税捐income tax 所得税creditor 债权人earnings 业务收益income from joint venture 合crossed check 横线支票endorser 背书人营收益current account 往来活期账户entertainment 交际费income from sale of assets 出current asset 流动资产enterprise 企业售资产收入current liability 流动负债equipment 设备indirect cost 间接成本current profit and loss 本期estate 财产indirect expense 间接费用损益estimated cost 估计成本indirect labour 间接人工debit借方estimates 概算indorsement 背书debt债务exchange 兑换installment 分期付款debtor 债务人exchange loss 兑换损失insurance 保险deed契据expe nditure 经费intangible asset 无形资产deferred assets 递延资产expense 费用interest 利U息deferred liabilities 递延负extension 延期interest rate 利1率债face value 票面价值interest received 利息收入delivery 交货factor 代理商inter office account 内部往delivery expense 送货费fair value 公平价值来delivery order 出货单financial statement 财务报表intrinsic value 内在价值demand draft 即期汇票financial year 财政年度inven tory 存货demand note 即期票据finished goods 制成品investment 投资demurrage charge 延期费finished parts 制成零件investment income 投资收益deposit 存款fixed asset 固定资产invoice 发票deposit slip 存款单fixed cost 固定成本item 项目depreciation 折旧fixed deposit 定期存款job 工作direct cost 直接成本fixed expense 固定费用job cost 工程成本direct labour 直接人工foreman 工头joint venture 短期合伙journal 日记账order 订单share capital 股份labour 人工organization expense 开办费share certificate 股票labour cost 人工成本original document 原始单据shareholder 股东land 土地outlay 支出short term loan 短期借款lease 租约output 产量sole proprietorship 独资leasehold 租约overdraft 透支spare parts 酉己件ledger分类账opening stock 期初存货standard cost 标准成本legal expense 律师费operating expense 营业费用stock存货letter of credit 信用状order 订单stocktake 盘点liability 负债organization expense 开办费stock sheet 存货表limited company 有限公司original document 原始单据subsidies 补助金limited liability 有限负债outlay 支出sundry expense 杂项费用limited partnership 有限合夥output 产量supporting document 附表liquidation 清盘overdraft 透支surplus 盈余loan 借款quotation 报价suspense account 暂记账户long term liability 长期负债rate 比率taxable profit 可徵税利润loss 损失raw material 原料tax税捐loss on exchange 兑换损失rebate 回扣temporary payment 暂付款machinery equipment 机器设备receipt 收据temporary receipt 暂收款manufacturing expense 制造费receivable 应收款time deposit 定期存款用recoup 补偿total 合计manufacturing cost 制造成本redemption 偿还total cost 总成本market price 市价refund 退款trade creditor 进货客户materials 原村料remittance 汇款trade debtor 销货客户material requisition 领料单rent 租金trademark 商标medical fee 医药费repair 修理费transaction 交易merchandise 商品reserve 准备transfer 转账miscellaneous expense 杂项费residual value 剩余价值transfer voucher 转账传票用retailer 零售商transportation 运输费mortgage 抵押returns 退货travelling 差旅费mortgagor 抵押人revenue 收入trial balance 试算表mortgagee承押人salary 薪金trust 信托movable property 动产sales 销货turnover 营业额net amount 净额sale return 销货退回unappropriated surplus 未分net asset 资产净额sale discount 销货折扣配盈余net income 净收入salvage 残值unit cost 单位成本net loss 净亏损sample fee 样品unlimited company 无限公司net profit 纯禾U scrap 废料unlimited liability 无限责任net value 净值scrap value 残余价值unpaid dividend 未付股利1 notes 票据securities 证券valuation 估价notes payable 应付票据security 抵押品value 价值notes receivable 应收票据selling commission 销货佣金vendor 卖主opening stock 期初存货selling expense 销货费用voucher 传票operating expense 营业费用selling price 售价wage rate 工资率wage工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 福利费wear and tear 秏损work order 工作通知单year end 年结Accounting system 会计系统American Accounting Association美国会计协会American Institute of CPAs 美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Partnership 合伙企业Positive cash flow 正现金流旦里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Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in InternalAuditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate PublicAccountant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 AccountingStandards Board财务会计准则委员会Securities and ExchangeCommission证券交易委员会Statement of cash flow 现金流量表Statement of financialposition 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系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【下载本文档，可以自由复制内容或自由编辑修改内容，更多精彩文章，期待你的好评和关注，我将一如既往为您服务】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Income statement 损益表Institute of InternalAuditors 内部审计师协会Institute of Management Accountants 管理会计师协会国注册会计师协会酬Window dressing 门面粉饰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 负现金流旦量Operating activities 经营活动Owner's equity 所有者权益。