商務英語之會計英語匯總

1、商務英語之會計英語匯總商務英語之會計英語匯總acceptance承兌Account賬戶accountant會計員accounting會計accountingequation會計等式accountingsystem會計制度accountspayable應付賬款accountsreceivable應收賬款accumulatedprofits累積利益adjustingentry調(diào)整記錄adjustment調(diào)整administrationexp

2、ense管理費用advances預付advertisingexpense廣告費agency代理agent代理人agreement契約allotments分配數(shù)allowance津貼amalgamation合并AmericanAccountingAssociation美國會計協(xié)會AmericanInstituteofCPAs美國注冊會計師協(xié)會amtization攤銷amtizedcost應攤成本annuities年金appliedcost

3、已分配成本appliedexpense已分配費用appliedmanufacturingexpense己分配制造費用apptionedge攤派費用appreciation漲價articleofassociation公司章程articulation勾稽關(guān)系assessment課稅assets資產(chǎn)attneyfee律師費audit審計audit審計員average平均數(shù)averagecost平均成本baddebt壞賬balance余額bal

4、ancesheet資產(chǎn)負債表bankaccount銀行賬戶bankbalance銀行結(jié)存bankge銀行手續(xù)費bankdeposit銀行存款bankdiscount銀行貼現(xiàn)bankdraft銀行匯票bankloan銀行借款bankoverdraft銀行透支bankersacceptance銀行承兌bankruptcy破產(chǎn)bearer持票人beneficiary受益人bequest遺產(chǎn)bill票據(jù)billofexchange匯票billo

5、flading提單billsdiscounted貼現(xiàn)票據(jù)billspayable應付票據(jù)billsreceivable應收票據(jù)boardofdirects董事會bonds債券bonus紅利bookvalue賬面價值bookkeeper簿記員bookkeeping簿記branchofficegeneralledger支店往來賬戶broker經(jīng)紀人broughtdown接前broughtfward接上頁budget預算businessent

6、ity企業(yè)個體byproduct副產(chǎn)品byproductsales副產(chǎn)品銷售capital股本capitalincome資本收益capitaloutlay資本支出capitalstock股本capitalstockcertificate股票carrieddown移后carriedfward移下頁cash現(xiàn)金cashaccount現(xiàn)金賬戶discountonpurchase進貨折扣discountonsale銷貨折扣dishonoured

7、check退票dissolution解散dividend股利dividendpayable應付股利documentarybill押匯匯票documents單據(jù)doubleentrybookkeeping復式簿記draft匯票drawee付款人drawer出票人drawing提款duplicate副本dutiestaxes稅捐earnings業(yè)務收益endser背書人entertainment交際費enterprise企業(yè)equipmen

8、t設備estate財產(chǎn)estimatedcost估計成本estimates概算exchange兌換exchangeloss兌換損失expenditure經(jīng)費expense費用extension延期externalusers外部使用者facevalue票面價值fact代理商fairvalue公平價值financialaccounting財務會計FinancialAccountingStardsBoard財務會計準則委員會financial

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10、gain利益generalexpense總務費用generalledger總分類賬generalpurposeinfmation通用目的信息generallyacceptedaccountingprinciples公認會計原則goingconcernassumption持續(xù)經(jīng)營假設goods貨物goodsintransit在運貨物goodwill商譽GovernmentAccountingOffice政府會計辦公室governmentb

11、onds政府債券grossprofit毛利guarantee保證guarant保證人idletime停工時間imptduty進口稅income收入incomefromjointventure合營收益incomefromsaleofassets出售資產(chǎn)收入incomestatement損益表incometax所得稅indirectcost間接成本indirectexpense間接費用indirectlabour間接人工indsement背