财务英文术语

承兑acceptance账户account会计员accountant会计accounting会计制度accounting system对付账款accounts payable应“攵贝长款accounts receivable积累利益accumulated profits调整记录adjusting entry调整adjustment管理费用administration expense预付advances广告费advertising expense代理agency代理人agent契约agreement分配数allotments津贝占allowance合并amalgamation摊销amortization应摊成本amortized cost年金annuities已分配成本applied cost已分酉己费用applied expense己分酉己仓造费用applied manufacturing expense U摊派费用apportioned charge涨价appreciation公司章程article ofassociation课税assessment资产assets律师费attorney fee审计audit审计员auditor平均数average平均成本average cost坏账bad debt余额balance资产负债表balance sheet银行账户bank account电艮行结存bank balance专艮彳亍手续费bank charge专艮行存款bank deposit银行贴现bank discount银行汇票bank draft内部审计师协会Institute ofInternal Auditors管理会计师协会Institute ofManagement Accountants整合性Integrity内部审计Internal auditing内部控制结构Internal controlstructure国内收入署Internal RevenueService内部使用者Internal users管理会计Management accounting投资回报Return ofinvestment投资报酬Return oninvestment证券交易委员会Securities andExchange Commission现金流量表Statement ofcash flow贝才务状况表Statement offinancial position税务会计Tax accounting会计等式Accounting equation勾稽关系Articulation资产Assets企业个体Business entity股本Capital stock公司Corporation成本原则Cost principle债权人Creditor通货紧缩Deflation批露Disclosure费用Expenses财务报表Financial statement筹资活动Financial activities持续经营假设Going-concern assumption通货膨涨Inflation投资活动Investing activities负债Liabilities负现金流量Negative cashflow经营活动Operating activities所有者权益Owners equity合伙企业Partnership正现金流量Positive cashflow留存利润Retained earning收入Revenue独资企业Sole proprietorship清偿能力Solvency稳定货币假设Stable-dollar assumption股东Stockholders股东权益Stockholders equity门面粉饰Window dressing银行借款bank loan银行透支bank overdraft专艮彳亍承兑bankers acceptance破产bankruptcy持票人bearer受益人beneficiary遗产bequest票据bill汇票bill ofexchange提单bill oflading贴现票据bills discounted对付票据bills payable应收票据bills receivable董事会board ofdirectors债券bonds红利bonus账面价值book value簿记员bookkeeper簿记bookkeeping支店往来账户branch officegeneral ledger经纪人broker接前brought down接上页brought forward预算budget副产品by-product副产品销售by-product sales股本capital资本收益capital income资本支出capital outlay股本capital stock股票capital stockcertificate移后carried down移下页carried forward现金cash现金账户cash account存银行现金cash inbank交货收款cash ondelivery库存现金cash onhand现金支付cash payment现购cash purchase现沽cash sale出纳员cashier本票cashiers check存款单折certificate ofdeposit借据certificate ofindebtedness保付支票certified check会计师certified publicaccountant费用charges¥匚水手续费charge forremittances营业执照charter会计师chartered accountant动产chatties支票check支票存根checkbook stub己结清账户closed account结算closing结账纪录closing entries期末存货closing stock结账closing thebook多栏日记账columnar journal联合combination佣金commission商品commodity普通股common stock公司company赔偿compensation复利compound interest承销人consignee寄销consignment寄销人consignor合并资产负债表consolidated balancesheet合并损益表consolidated profitand lossaccount合并consolidation营建成本construction cost营建收入construction revenue合同contract统制账户control account版权copyright公司corporation成本cost成本会计cost accounting劳工成本cost oflabour生产成本cost ofproduction创造成本cost ofmanufacture销货成本cost ofsales成本价格cost price贷方credit收款通知单credit note债权人creditor横线支票crossed check往来活期账户current account流动资产current asset流动负债current liability本期损益current profitand loss借方debit债务debt债务人debtor契据deed递延资产deferred assets递延负债deferred liabilities交货delivery送货费delivery expense出货单delivery order即期汇票demand draft即期票据demand note延期费demurrage charge存款deposit存款单deposit slip折旧depreciation直接成本direct cost直接人工direct labour董事director折扣discount进货折扣discount onpurchase销货折扣退票discount onsale dishonouredcheck dissolution解散股利dividend对付股利dividend payable押汇汇票documentary bill单据documents复式簿己汇票double entrybookkeeping tdraft付款人drawee出票人drawer提款drawing副本duplicate税捐duties andtaxes业务收益earnings背书人endorser交际费entertainment企业enterprise设备equipment财产estate估计成本estimated cost概算estimates兑换exchange兑换损失exchange loss经费expenditure费用expense延期extension票面价值face value代理商factor公平价值fair value财务报表financial statement财政年度financial year制成品finished goods制成零件finished parts固定资产fixed asset固定成本fixed cost定期存款fixed deposit固定费用fixed expense工头foreman专营权franchise运费freight资金funds家俄及器具furniture andfixture利益gain总务费用general expense总分类账general ledger货物goods在运货物goods intransit商誉goodwill政府债券government bonds毛利gross profit保证guarantee保证人guarantor停工时间idle time进口税import duty收入income所得税income tax合营收益income fromjoint venture出售资产收入income fromsale ofassets间接成本indirect cost间接费用indirect expense间接人工indirect labour背书indorsement分期付款保险installment insurance无形资产intangible asset利息interest利率interest rate利息收入interest received内部往来内在价值inter officeaccount intrinsicvalue inventory存货投资investment投资收益发票investment incomeinvoice项目item工作job工程成本job cost短期合伙joint venture日记账journal人工labour人工成本labour cost土地land租约lease租约leasehold分类账ledger律师费legal expense信用状letter ofcredit负债liability有限公司limited company有限负债limited liability有限合弗多清盘limited partnershipliquidation借款loan长期负债long termliability损失loss兑换损失机器设备loss onexchange machineryequipment创造费用创造成本manufacturingexpensemanufacturing cost市价market price原村料materials领料单医药费商material requisitionmedical feemerchandise品杂项费用抵押miscellaneous expensemortgage mortgagor抵押人承押人动产mortgagee movableproperty netamount净额资产净额净收入净亏损net assetnet incomenet loss纯利净值net profitnet value票据notes对付票据应收票据notes payablenotes receivableopening期初存货营业费用定单stock operating expense order开办费原始单据organization expenseoriginal document支出outlay产量output透支overdraft期初存货营业费用定opening stockoperatingexpenseorder单开办费原始单据organization expenseoriginal document支出outlay产量output透支报价比率原料overdraft quotationrate rawmaterial回扣rebate收据应收款receipt receivable补偿recoup偿还退款汇款租金redemption refundremittance rent修理费准备乘余价值repair reserveresidual valueU retailer零售商退货收入薪金销货returns revenuesalary salessale return销货退回销货折扣残值样sale discountsalvage samplefee品废料scrap残存价值scrap value证券抵押品securities security销货佣金销货费用selling commissionselling expenseselling售价price股分share capital股票股东share certificateshareholder短期借款独资short termloan soleproprietorship spareparts配件标准成本存货盘点standard coststock stocktake存货表津贴金stock sheetsubsidies杂项费用附表sundry expensesupporting documentsurplus赢余暂记账户可徵税利润税捐suspense accounttaxable profittax暂付款暂收款temporary paymenttemporary receipttime定期存款合计deposit total总成本total cost进货客户俏货客户商标trade creditortrade debtortrademark交易transaction转账transfer转账传票运输费transfer vouchertransportation差旅费travelling试算表trial balance信托trust营业额turnover未分酉己赢余单位成本unappropriated surplusunit cost无限公司无限责任unlimited companyunlimited liabilityunpaid未付股利估价dividend valuation价值value卖主vendor传票voucher工资率wage rate工资wage工资分酉己表仓库收wage allocationsheet warehousereceipt据福利费耗损工welfare expensewear andtear workorder作通知单年结year end帐户Account会计系统Accounting system美国会计协会American AccountingAssociation美国注册会计师协会American Instituteof CPAs审计Audit资产负债表Balance sheet簿记Bookkeepking现金流量预测Cash flowprospects内部审计证书Certificate inInternal Auditing管理会计证书Certificate inManagement Accounting注册会计师Certificate PublicAccountant成本会计Cost accounting外部使用者External users贝才务会计Financial accounting财务会计准则委员会Financial AccountingStandards Board财务预测Financial forecast公认会计原贝Generally acceptedaccounting principlesij通用目的信息General-purpose information政府会计办公室Government AccountingOffice损益表Income statement。