会计 (1)
所属分类：总目录 >> 经济·贸易 >> 财经
Ｔ字形帐T-account
安家费household allowance
按件计酬piecework wage
按劳计酬piecework wage
按值ad valorem [in proportion to the value] 半变动成本semivariable cost
半固定成本semifixed cost
半年度semi-annual
半年决算half-yearly closing
半薪half-pay
半制品semi-processed goods
办公费office expense
包工工资wages for piecework （计件工资）保管寄存品safe-deposit inventory
保管人custodian
保险帐户underwriting account
保证人guarantor
报表statement
报销to report one's expenses
备查簿memorandum book
会计 (2)
所属分类：总目录 >> 经济·贸易 >> 财经
备查帐memorandum account
备抵坏帐reserve for bad debts
被剔除be disallowed
本金principal
本年纯益net profit for the current year
本年度current fiscal year
本期损益profit & loss for this period
本月合计total for this month
逼债to dun; to demand payment of a debt
比较表comparative statement
边际成本marginal cost
边际贡献marginal contribution
编报表to prepare a statement
编制预算budget making; preparing a budget
变产损失loss on realization of assets
变动成本variable cost
标价bid price
标准成本standard cost
拨定材料appropriated material
拨款appropriation; appropriation money
会计 (3)
所属分类：总目录 >> 经济·贸易 >> 财经
补偿reimbursement
补助金grants-in-aid
不动产real estate; immovable property
不敷用inadequacy
不敷预算垫款deficiency advance; budgetary deficiency advance 不活动帐inactive account; dormant account
不请假奖金bonus for not taking a leave of absence
不适用的obsolete
簿记bookkeeping
簿记员bookkeeper
材料分类帐supplies ledger
材料管理费material handling expenses
材料盘存material inventory
财产分类帐property ledger
财产价值增减表schedule of increase & decrease in property value 财产目录inventory
财产帐property account
财务报告financial report; financial statement
财务收益financial income
财务帐目financial accounts
会计 (4)
所属分类：总目录 >> 经济·贸易 >> 财经
残料价值junk value
仓耗shrinkage
仓库warehouse
差额balance
拆毁demolition
产量capacity
偿债基金收益income from sinking fund
超出预算to exceed the budget
成本cost; basic cost
成本分类帐cost ledger
成本会计cost accounting
成本计算表cost statement
承前页brought forward [b/f]
承受押品to take over securities
承销清单consignment list
承销人consignee
赤字minus figure [be in the red]
冲帐to reverse an entry
筹备费organization expenses
出借人lender
会计 (5)
所属分类：总目录 >> 经济·贸易 >> 财经
出口押汇outward documentary bills
出纳cashier
除股息ex dividend; exemption from dividend
除息票ex coupon
传票编号voucher serial number
纯收益net income; net profit
从价ad valorem [in proportion to the value]
从属附表auxiliary schedule
催收帐款receivables on call
催债to dun; to demand payment of a debt
存出保证金guarantee deposits & margins paid
存放同业due from banks
存货簿stock book
存货跌价损失loss from reduced price of stock
存货目录inventory list
存积stockpile
存款deposit
存料卡bin card
存入保证金guarantee deposits & margins received 大量生产mass production
会计 (6)
所属分类：总目录 >> 经济·贸易 >> 财经
代收款agent receipt
代替品substitute
代用传票substitute voucher
贷差credit balance
贷方credit side
贷记[Cr.] credit
贷金loan
贷款资金loan fund
待遇不平unfair treatment
待遇菲薄meager treatment
待遇优厚good treatment
单式簿记single-entry bookkeeping
单位成本unit cost
单位会计unit accounting
当票pawn ticket
档案管理人archivist
到期负债matured liabilities
到息日due date
登记簿register
登帐to enter account; to post account
会计 (7)
所属分类：总目录 >> 经济·贸易 >> 财经
抵销setoff; to cancel
抵押证券collateral securities
底价bottom price; lowest price
底薪base pay
地产收益estate income; landed property income 地方费local expenditure
递延贷项目deferred credit item
递延费用deferred expense
递延资产deferred asset
垫款cash advance
电子表格trial balance
跌价depreciation
定额零用金imprest cash; imprest fund
董事长费director's fee; president's fee
动产moveables; personal estate
冻结资产frozen assets
冻结资金blocked fund
独资sole proprietorship; single ownership
短期债券short-term bond
对销帐户contra account; offset account
会计 (8)
所属分类：总目录 >> 经济·贸易 >> 财经
对帐单statement of account
多栏式columnar system
额外津贴extra allowance
额外收入extraneous income
额外支出extraneous expense
额外饷extraneous salaries [for military]
二级单位secondary unit
发料materials issued
法定公积legal reserve
法定免税额statutory tax-free allowance
房地产land & building property; real estate
房屋设备building equipment
房租津贴housing subsidy
非常收入extraordinary income
非常支出extraordinary expenses
非税收入non-taxable income
飞行加给flight subsidy
废料scrap; scrap material
费用项目expense item
费用帐户expense account
会计 (9)
所属分类：总目录 >> 经济·贸易 >> 财经
分步成本process cost
分公司往来branch office account
分栏分类帐tabulated ledger; special columnar journal 分栏日记帐columnar journal
分类classification
分类帐ledger
分类帐户ledger account
分录to record; to journalize
分配allocation
分批成本job order cost
分期偿还amortization; amortisation
分期注销费用amortization; amortisation
分摊成本apportioned cost
分预算sub-budget
辅帐簿auxiliary account book
辅助分类帐subsidiary ledger
辅助帐auxiliary account
复利compound interest
复式簿记double-entry bookkeeping
复杂交易complex terms
会计 (10)
所属分类：总目录 >> 经济·贸易 >> 财经
负担obligation
负债及净值liabilities & net worth
负债总额total liabilities
附表supporting statement
附加费用additional expense
附属单位会计subsidiary unit accounting
附属机关subsidiary agency
附息票cum coupon
附则bylaw
改建准备费property improvement revenue
概算budget estimate
高利贷usury
各项费用general expenses
各项准备reserves
工厂factory
工厂会计factory accounting
工厂设备factory equipment
工厂维护费factory maintenance expense 工时日报daily time report
工业会计industrial accounting
会计 (11)
所属分类：总目录 >> 经济·贸易 >> 财经工资表wage sheet; payroll
工资单wage sheet; payroll
工作底稿work sheet
工作日报daily work report
公定利率bank rate
公费official expenses
公积金surplus
公开帐户open account
公库透支treasury overdraft
公款public funds
公用经费public expenditure
购货退出purchase returns
购货退出簿purchase returns book
购销表statement of sales & purchase
购置费purchase expense
估计存货estimated inventory
估价单appraisal; estimate; quotation
股东分类帐stockholder ledger
股利dividend
固定成本fixed cost
会计 (12)
所属分类：总目录 >> 经济·贸易 >> 财经固定负债fixed liabilities
固定证券fixed securities
固定资产fixed assets
管理费用administrative expense
广告费advertising expense
归款repayment
贵方受益余额balance in your favour
滚存现金accumulated cash
国家预算national budget
国库法national treasury laws
过期overdue
过帐to enter account; to post account
过帐根据basis of posting
核定预算final budget; authorized budget 核对清单to verify a statement
核对帐户to check the accounts
合并计算表consolidated statement
合股会计partnership accounting
合股契约partnership agreement
合伙partnership
会计 (13)
所属分类：总目录 >> 经济·贸易 >> 财经横列to arrange horizontally
红利bonus
后购先售法[LIFO] last in first out
后进先出法[LIFO] last in first out
坏料spoiled material; damaged material 坏帐bad debt
坏帐损失loss from bad debt
换新replacement; trade-in
会计accounting
会计程序accounting procedure
会计处长accounting department manager 会计法law of accounting
会计规程accounting regulation
会计科目account title; account item
会计年度accounting year; fiscal year
会计期间accounting period; fiscal period 会计师chartered accountant
会计学accounting
会计用语accounting terminology
会计员accountant
会计 (14)
所属分类：总目录 >> 经济·贸易 >> 财经会计制度accounting system
会头originator of a loan association
会友member of a loan association
会员member of a loan association
汇划帐remittance account
汇总表summary statement
婚丧补助marriage & death subsidy
混合基础mixed basis
混合交易complex terms
活动编号flexible code
伙食meals; mess
基金fund
机器设备machine equipment
集体收益collective revenue
集体投资pool; to pool
寄销簿consignment book
计口授粮to issue food on ration
记帐单位tally
记帐凭证用物tally
记帐员ledger clerk
会计 (15)
所属分类：总目录 >> 经济·贸易 >> 财经
继续经营continuing operation
家具装修furniture & fixtures
加工成本conversion cost
加工费processing charges; handling charges
加工工资overtime wages; overtime earnings
加薪pay raise
假预算estimated budget
间接材料indirect materials
间接人工indirect labor
兼薪plural salaries [income from more than one job]
减低工资to lower wages
减价mark-down
奖金monetary award
交际费entertainment expense
交替成本alternative cost
交通费transportation expenses
缴款通知payment notice
教育补助费education subsidy; children's education subsidy 结平account balance
结数footing; total
会计 (16)
所属分类：总目录 >> 经济·贸易 >> 财经
结算footing; total
结帐to close the account
结帐分录closing entries
结帐日closing date; the end of accounting period
结转to carry forward; to carry over
解款单cash remittance note
借差debit balance
借贷法则the principles of debit & credit
借贷金loan
借贷转结carrying the debit or credit balance
借方debit side
借户borrower
借据certificate of indebtedness
津贴subsidy
紧急救济金emergency relief fund
紧缩政策tight fiscal policy; deflated fiscal policy 进货簿purchase book
进货分类帐purchase ledger
进口押汇inward documentary bills
进销帐trading accounts
会计 (17)
所属分类：总目录 >> 经济·贸易 >> 财经
经常部门ordinary part
经常费routine expenditure
经费剩余residual fund
净差额net balance
净价net price
净损net loss
净支额net payment
净重net weight
救济金alms; charity
旧欠帐past due
眷属津贴dependents' livelihood subsidy
决算final statement
决算表final statement
决算法final financial statement
决算书final report
军费military expenditure
开办费organization expenses
开支expenses
科目编号account code; account number
科目符号account item symbol
会计 (18)
所属分类：总目录 >> 经济·贸易 >> 财经
可靠帐reliable account
客户帐customer's account; customer's accounts 空行blank line
空页blank page
扣除to subtract; to deduct
扣工资to deduct wages
扣借支to deduct a loan
库存表cash statement
库存现金cash on hand
扩充准备reserve for expansion
赖债repudiation of a debt
劳工成本labor cost
累积表accumulation schedule
累积盈余accumulated surplus
累计现金accumulated cash
历年制calendar year system
利息interest
利息收入interest earnings
利息帐户interest account
利益profit; income
会计 (19)
所属分类：总目录 >> 经济·贸易 >> 财经
利益分配profit-sharing
联产品joint product
联产式co-production
联营pool; to pool
连前累计accumulated total
列单to itemize
临时部门non-recurrent part
临时经费non-recurrent expenditure; extraordinary expenditure 临时收据interim receipt
临时预算temporary budget; provisional budget
临时帐户suspense account; temporary account
零数fractional amount
零用金petty cash
领料单materials receipt
流动负债current liabilities
流动资产current assets
流水帐journal account
流用to divert for other use
旅费traveling expenses
论次计to calculate by number of times
会计 (20)
所属分类：总目录 >> 经济·贸易 >> 财经
论件计to calculate by number of pieces
论日计to calculate by the day
论时计to calculate by time
毛利gross profit; profit interest
毛损gross loss
冒险贷款risk loan
每日出差费per diem [daily subsidy]
每日对帐单daily statement of account
米代金rice commutation
面值face value
明细分类帐subsidiary ledger
明细帐科目subsidiary account items
名册roster
抹去帐项to strike off an entry
匿存to conceal
年报annual report
年度决算annual closing
年终结算表annual balance sheet
年资加俸bonus for long years of service
盘点存货to inventory; stocktaking
会计 (21)
所属分类：总目录 >> 经济·贸易 >> 财经
盘损loss on inventory
盘盈profit on inventory
赔偿要求claim
配件spare parts
票据簿note-book
平均单位成本average unit cost
平均收益average revenue
凭证evidence
普通日记簿general journal
期初存货beginning inventory; opening inventory 期末存货final inventory
其它收入other income
其它支出other expenses
起息日value date
前期损益profit & loss for the prior period
遣散费severance pay
清算帐户协议liquidation account agreement
请购to request the purchase
权益equity
权责基础accrual basis
会计 (22)
所属分类：总目录 >> 经济·贸易 >> 财经
全勤奖金bonus for not taking a leave of absence 人名帐户personal account
日报daily report
日记簿journal
日历年度calendar year
日息daily interest
融通资金accommodation of money
三级单位tertiary unit
三联单three-part form
膳宿费board & lodging fee
伤残加给casualty payment; casualty subsidy
商品盘存merchandise inventory
商品帐户merchandise account
上年度last fiscal year
上期结余old balance
赊购to purchase on credit; to charge on credit
赊销to sell on credit
赊帐on credit
生产成本cost of production
生产力production power
会计 (23)
所属分类：总目录 >> 经济·贸易 >> 财经
生产线production line
生活补助living subsidy
生活费living expenses
生育补助birth subsidy
剩余价值residual value
施行细则details for execution of plan
十进法decimal numeration
十进制decimal system
食物代金foodstuffs commutation
食物津贴food subsidy
蚀本depreciation of capital
实地盘存physical inventory
实地盘点physical inventory
实际成本actual cost
实际折旧actual depreciation
实际资本actual capital
实帐real account
实帐户real account
实质经费real expenditure
使用年限service life
会计 (24)
所属分类：总目录 >> 经济·贸易 >> 财经
使用寿命service life
市价market price
收据receipt
收料报告report of materials received
收入profit; income
收入传票revenue voucher
收入项目revenue item
收帐佣金commission for collection
收支expenses and receipts
收支对照表statement of revenue & expenditures 收支相抵expenses and receipts in balance
双薪double pay
水电费water & electricity fees
税款taxes
四舍五入to round off a decimal
岁出annual expenditures
岁出保留数appropriation reserve
岁出应付款annual payable expenditures
岁定经费annual appropriation
岁入annual revenue
会计 (25)
所属分类：总目录 >> 经济·贸易 >> 财经
岁入分配数annual revenue allotment
岁入纳库数annual revenue paid into the treasury
岁入应收款annual receivable revenue
岁入预算数annual revenue budget
损坏spoilage
损益profit & loss
损益表profit & loss statement; income statement
损益计算书profit & loss statement; income statement 损益帐profit and loss account
摊付installment
摊派费用apportioned expense
逃债to default on a loan; to flee from a creditor
特别公积special reserve
特别帐户special account
特赋special revenue tax
特殊部门extraordinary part
特支费extraneous charges
特种基金special fund
剔除to eliminate
提高工资to raise wages
会计 (26)
所属分类：总目录 >> 经济·贸易 >> 财经
提炼费用expenses for refining
替换成本alternative cost
贴现及买汇bills discounted and remittance bought
停业损失loss from work stoppage
统收统支uniform receipts & disbursement method
统一科目uniform accounts classification
统制帐controlling account
投资investment
透支帐目overdrawn account; overdraft
退货to return merchandise; to refund
退货费用refunded freight
退货及折让簿refund & allowance book
退款reimbursement
退料returned materials; rejected materials
退料报告returned materials report
往来帐户current accounts
往帐nostro account
危险勤务加给extra pay for hazardous duty
维持费maintenance & operation expense
未拨分配数unalloted appropriation
会计 (27)
所属分类：总目录 >> 经济·贸易 >> 财经
未偿贷款outstanding account
未达余额outstanding balance
未达帐outstanding entry
未动用资金unused fund
未分配利益undistributed profit
未分配盈余undistributed surplus
未付债务outstanding debt
未清帐款outstanding account
未收代收款collections receivable for customers
文具印刷printing & stationery
我方受益余额balance in our favour
无利息no interest
无数字nil [bank account empty]
无息债务passive debt; non-interest loan
无形资本intangible capital
无形资产intangible assets
物料supplies
下年度next fiscal year
先购先售法[FIFO] first in first out
先进先出法[FIFO] first in first out
会计 (28)
所属分类：总目录 >> 经济·贸易 >> 财经
现购cash purchase
现金出纳表statement of cash receipts & disbursements 现金交易cash terms
现金日记簿cash record; cash book
现金收入日记簿cash receipt record
现金帐簿cash record; cash book
现金帐户cash account
现金支出日记簿cash payment record
现销cash sale
限价price ceiling
相互抵销mutual nullification; mutual offset
相互取消mutual nullification; mutual offset
销货簿sales book
销货日记簿sales journal
销货收入sales revenue; sales profit
销货收益sales revenue; sales profit
销货折让sales allowance
消耗to consume
小结sub-total; sub-footing
小数decimal
会计 (29)
所属分类：总目录 >> 经济·贸易 >> 财经
小数点decimal point
小数字decimal place
小押petty pawnbroker
协议年度agreement year
薪工分析表payroll analysis sheet
薪工总汇表payroll summary sheet
薪级wage bracket
薪金salaries & allowances
薪饷袋pay envelope
行销成本cost of marketing
行政事务费administrative expense
修理设备equipment for repairs
虚报购价，从中揩油to blow up the price of a purchase in order to make profit 虚递延借项fallacious deferred charge
虚构资本fictitious capital
虚抬利益inflated profit; overstated profit
虚帐nominal account
虚帐户nominal account
续次页carried forward [=C/F]
宣传费publicity expenses
会计 (30)
所属分类：总目录 >> 经济·贸易 >> 财经
旬报ten-day report
押金deposit
押物人pawner; pawnor
延期偿付moratorium [by government order]
延滞利息to default on interest
养老金准备annuity reserve
业务费用functional expense
一般会计general accounting
一般日记簿general journal
一般原理原则general principles and conditions
一级单位primary unit
医药补助medical subsidy
遗族救济金pension for surviving dependents
已分配成本applied cost
已分配费用applied expense
以前年度previous fiscal years
意外损坏accidental damage
银行利率bank rate
隐名合伙anonymous partner
应付抵押款mortgage payable
会计 (31)
所属分类：总目录 >> 经济·贸易 >> 财经
应付票据notes payable
应付未付帐accounts payable
应付帐款accounts payable
应急费emergency expenses
应计收益accrued income
应纳国库款payable to the national treasury
应收款明细帐accounts receivable ledger
应收票据notes receivable
应收未收帐accounts receivable; overdue receivable
应收帐款accounts receivable; overdue receivable
营业报告business report
营业费用operating expense
营业收益operating profit
营业外费用non-operating expense; extra-operating expense 营业外收入non-operating income; extra-operating income 盈亏拨补appropriation of profit & loss
佣金收入commission income
永久性资产permanent assets
永续盘存book inventory; continual inventory
用具implements
会计 (32)
所属分类：总目录 >> 经济·贸易 >> 财经
用料单bill for materials used
用品supplies
用品盘存inventory of supplies
用人费personnel expenditure
用物费material expenditure
邮电费postage; telephone & telegram fees
有形资本tangible capital
余额balance
余额式residual balance form
预付款advance charge; advance payment
预计成本estimated cost
预领经费advance funds
预算不敷法案budgetary deficiency bill
预算草案budget plan; budget draft
预算赤字budget deficit
预算法budget law
预算科目budgetary item
预算年度budget year
预算审议budget examination
预支薪金salary in advance; prepaid salary 会计 (33)
所属分类：总目录 >> 经济·贸易 >> 财经
原料raw materials
原料成本material cost
原料分类帐raw materials ledger
原始成本original cost
原始单据original document; original bill
原始帐簿original account book
员工福利employee benefits
员工借支advance to employees
月报monthly report
月份分配数monthly allotment
月计表monthly balance sheet
月结monthly closing
运输费shipping cost
运送契约shipping contract
运用帐户to operate an account
杂项支出miscellaneous expense
再分配成本redistributed cost
再加工成本reprocessing cost
再生产reproduction
在制品semi-processed goods
会计 (34)
所属分类：总目录 >> 经济·贸易 >> 财经
暂付款temporary payment
暂记帐suspense account; temporary account 造册to compile a register
增建准备additional building reserve
增值increase of value
轧差to offset balance
轧平头寸to cover position
轧平帐户to balance an account
债权claim
债权人creditor; debtee
债券溢价premium on bonds
债券折价discount on bonds
债务debt
债务人debtor
债主creditor; debtee
涨价mark-up
帐户account
帐户名称account title; account item
帐面价值book value
帐面盘存book inventory; continual inventory
会计 (35)
所属分类：总目录 >> 经济·贸易 >> 财经
折耗depletion
折价discount
折旧depreciation
折旧额depreciation allowance
折旧率depreciation rate
整数integer
正常折旧normal depreciation
正式收据official receipt
政府赤字government deficit
政府会计governmental accounting
政府机关government bodies
政府支出government expenditure
证券securities
支出传票payment voucher; disbursement voucher 支出凭单payment voucher; disbursement voucher 支付命令pay warrant
支票簿check book; cheque book
职工保险金employee insurance fund
职工储蓄金employee savings fund
职工福利金employee welfare fund
会计 (36)
所属分类：总目录 >> 经济·贸易 >> 财经
职工恤养金employee pension fund
直接成本direct cost
直接人工direct labor
指挥官津贴commanding officer's subsidy
置装费clothing allowance
制成零件分类帐finished parts ledger
制成品finished products; finished goods
制成品分类帐finished products ledger
制成品盘存finished product inventory
制造费manufacturing expense
制造费分类帐manufacturing expense ledger
制造会计manufacturing accounting
制造中成品goods being manufactured
质押hypothecation
中人middle man
重置成本replacement cost
重置准备replacement reserve
主计长comptroller
主计法规accounting & statistical statutes
主计人员accountants & statisticians
会计 (37)
所属分类：总目录 >> 经济·贸易 >> 财经
主计主任chief comptroller
主要成本prime cost
主要附表main schedule
主要帐簿main account book
助理会计accounting assistant
专户存款special deposits account
转换帐conversion account
转移经费transfer expenditure
转移支出transfer expenditure
转帐to transfer; transferring
转帐传票transfer voucher; transfer slip
转帐通知单account transfer memo
装配成本assembly cost
装配分类帐assembly ledger
追加减预算to reapportion the budget
追加预算to increase the budget
追减预算to decrease the budget
准备金reserve fund
资本capital
资本收益capital income; capital gains
会计 (38)
所属分类：总目录 >> 经济·贸易 >> 财经
资本帐户capital account
资产assets
资产负债表balance sheet
资产增值appreciation of fixed assets
资金运用表working capital statement
资源resource
子女教育补助费education subsidy for dependents 总成本total cost
总额sum; total; total amount
总分类帐general ledger
总公司往来head office account
总计grand total
总决算final account
总收入gross earning; general income; gross income; total income 总数sum; total; total amount
总损益total of profit & loss
总帐ledger
总资产total assets
常用会计分录和会计词汇中英文对照表 一、短期借款： 1、借入短期借款： 借：银行存款 贷：短期借款 2、按月计提利息： 借：财务费用 贷：应付利息 3、季末支付银行存款利息： 借：财务费用 应付利息 贷：银行存 款 4、到期偿还短期借款本金： 借：短期借款 贷：银行存款 二、应付票据： 1、开出应付票据： 借：材料采购/库存商品 应交税费——应交增值税（进项税额）贷：应付票据 银行承兑汇票手续费： 借：财务费用
2、应付票据到期支付票款： 借：应付票据 贷：银行存款 3、转销无力支付的银行承兑汇票票款： 借：应付票据 贷：短期借款 三、应付账款： 1、发生应付账款： 借：材料采购/库存商品/在途物资/生产成本/管理费用/制造费用 应交税费——应交增值税（进项税额） 贷：应付账款 2、偿还应付账款： 借：应付账款 贷：银行存款/应付票据 3、因在折扣期内付款获得的现金折扣偿付应付账款时冲减财务费用：借：应付账款 财务费用 贷：银行存款 4、转销确实无法支付的应付账款： 借：应付账款 贷：营业外收入——其他 四、预收账款： 1、收到预收账款： 借：银行存款
2、收到剩余货款： 借：预收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：预收账款 3、预收账款不多的企业，将预收款项记入“应收账款”贷方收到预付款项： 借：银行存款 贷：应收账款 收到剩余货款： 借：应收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：应收账款 五、应付职工薪酬： 1、确认职工薪酬： （1）货币性职工薪酬： 借：生产成本——基本生产车间成本（产品生产人员工资）制造费用（车间管理人员工资） 劳务成本（生产部门人员工资） 管理费用（管理人员工资） 销售费用（销售人员工资）
财务管理术语表 Absorption costing 吸收成本法： Total Cost Methods全部成本法: 将某会计期间发生的固定成本除以销售量，得出单位产品的固定成本，再加上单位变动成本，算出单位产品的总成本。 Accounting 会计：对企业活动的财务信息进行测量和综合，从而向股东、经理和员工提供企业活动的信息。请参看管理会计和财务会计。 Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。正因为有了这些原则，不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。如果会计原则在实行中发生了一些变化，那么审计师就应该在年度报表附注中对此进行披露。 Accounts 会计报表和账簿: 这是英国的叫法，在美国，会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。Chief financial officer Accounts payable应付账款: 这是美国的叫法，在英国，应付账款叫做Creditors，是指公司从供应商处购买货物、但尚未支付的货款。 Accounts receivable 应收账款:这是美国的叫法，在英国，应收账款叫做Debtors,是指客户从公司购买商品或服务，公司已经对其开具发票，但客户尚未支付的货款。 Accrual accounting 权责发生制会计:这种方法在确认收入和费用时，不考虑交易发生时有没有现金流的变化。比如，公司购买一项机器设备，要等到好几个月才支付现金，但会计师却在购买当时就确认这项费用。如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。将资产成本减去累计折旧，所得结果就是账面净值。 Acid test 酸性测试:这是美国的叫法，请参看quick ratio速动比率（英国叫法）。 Activity ratio 活动比率: 资产周转率，即销售收入除以净资产（或总资产）。它表明企业在销售过程中利用资产的效率，而不考虑资本的来源。零售业和服务业的活动比率通常比较高。制造业通常是资本密集型的，固定资产的流动资产较多，因此其活动比率也就比较低。 Allcation of costs 成本的分配:将成本分配给“拥有”它们的产品或分部，比如用某产品的广告成本抵减该产品的收入。 Amortization 摊销: 将资产或负债价值的逐渐减少记录在各期费用里。通常是指商誉、专利或其他无形资产，或者债券的发行费用。 Assets 资产: 企业所拥有的财产，可能包括固定资产、流动资产和无形资产。 Asset turnover: 资产周转率 Auditing 审计对公司账簿和会计系统进行检查，从而确认公司的会计报表是否真实、公正地披露其财务状况的过程。 Auditors’ report审计报告:根据法律规定，每年都应当公布一份会计报表，同时审计师应当出具意见，以确认公司是否对其商业活动进行了真实、公正的披露。为了确认这一点，审计师需要检查公司的会计报表。如果他们对报表不满意，他们就会出具“保留意见”，提了同报表中他们认为错误或不确定的项目。审计师出具的保留意见可能会对公司的公众形象和股票价格产生灾难性的影响。 Authorized capital 核定资本:经过核定允许发行的实收资本额。在核定资本的时候，公司需要
会计报表术语中英文对照 一、损益表INCOME STA TEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失 Equity loss of affiliates 子公司权益损失 Government grant income 政府补助
会计英语词汇大汇总，要背熟哦！2018-01-06会计说 会计说汇集财会行业的最新政策，实操干货>> 作为一名合格的财务工作人员，除了专业技能，英语也是大家要注意提升的方面哦~kavin老师为大家整理汇总了会计英语词汇，赶快收藏对照查看哦~ accountantgenaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称，会计科目 accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period（会计期间）are related tospecific time periods ,typically one year（通常是一年) 资产负债表：balance sheet 可以不大写b 利润表：income statements (or statements of income) 利润分配表：retained earnings 现金流量表：cash flows 市场部Marketing 销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD） 客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource 行政部Admin.
常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款
财务术语中英文对照大全一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense
关于会计的英文词汇(doc 20页)
编报表to prepare a statement 编制预算budget making; preparing a budget 变产损失loss on realization of assets 变动成本variable cost 标价bid price 标准成本standard cost 拨定材料appropriated material 拨款appropriation; appropriation money 会计 (3) 所属分类：总目录 >> 经济·贸易 >> 财经 补偿reimbursement 补助金grants-in-aid 不动产real estate; immovable property 不敷用inadequacy 不敷预算垫款deficiency advance; budgetary deficiency advance 不活动帐inactive account; dormant account 不请假奖金bonus for not taking a leave of absence 不适用的obsolete 簿记bookkeeping 簿记员bookkeeper 材料分类帐supplies ledger 材料管理费material handling expenses 材料盘存material inventory 财产分类帐property ledger 财产价值增减表schedule of increase & decrease in property value 财产目录inventory 财产帐property account 财务报告financial report; financial statement 财务收益financial income 财务帐目financial accounts 会计 (4) 所属分类：总目录 >> 经济·贸易 >> 财经 残料价值junk value 仓耗shrinkage 仓库warehouse 差额balance 拆毁demolition 产量capacity 偿债基金收益income from sinking fund 超出预算to exceed the budget 成本cost; basic cost 成本分类帐cost ledger 成本会计cost accounting 成本计算表cost statement
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within
SOME WORDS OF ACCOUNTING & FINANCE Accountancy is the profession; accounting is the methodology; accountant is the person who is in charge of accounting. Bookkeeping 薄记 Income statement/profit and loss account 利润表 Balance sheet 资产负债表 Cash flow statement 现金流量表 Asset 资产 Liability 负债 Owner’s equity/capital 所有者权益Revenue 收入 Expense 费用 Income 收益 Depreciation 折旧 Full disclosure 充分披露 Double-entry system 复式记账 Financial accounting 财务会计Managerial accounting 管理会计 Tax accounting 税务会计 Cost accounting 成本会计 Generally accepted accounting principles 公认会计原则 Financial accounting standards board (FASB) 财务会计准则委员会 American institute of certified public accountants (AICPA)美国注册会计师协会Chinese institute of certified public accountants (CICPA)中国注册会计师协会Economic event 经济事件 Source document 原始凭证 External transaction 外部业务 Internal transaction 外部业务 Account 账户 Debit 借方 Credit 贷方 Cash in bank 银行存款 Receivable 应收款项 Prepaid expense 预付费用 Payable 应付款项Unearned revenue 预收收入 Withdrawal 提存 Temporary account 暂时账户 Nominal account 虚账户 Real account 实账户 Chart of accounts 科目表 General ledger 总分类账 Normal balance 正常余额 Compound journal entry 复式分录General journal 普通日记账 Posting过账 Accounting cycle 会计循环 Adjustment 账项调整 Adjusted trial balance 调整后试算表Closing 结账 Post-closing trial balance 结账后的试算表 Voucher 记账凭证 Receipt voucher 收款凭证 Payment voucher 付款凭证 Transfer voucher 转账凭证 Debt ratio 负债比率 Financial leverage 财务杠杆 Time period 会计期间 Fiscal year 财政年度 Calendar year 日历年度 Natural business year 自然经营年度Accrual basis权责发生制、应计制 Cash basis 收付实现、现金制 Prepaid items 预付项目 Unearned items 预收项目 Accrued items 应计项目 Deferrals and accruals 递延与应计Contra account 备抵账户 Net book value 账面净值 Closing entries 结账分录 Income summary 收益汇总
一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/（费用）
常用会计类英语词汇汇总基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 一、财务报表 二、财务状况变动表 三、财务报表分析 四、合并财务报表 五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting成本会计Cost Accounting
私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern)Assumption
盛年不重来，一日难再晨。及时宜自勉，岁月不待人。 会计报表术语中英文对照 一、损益表INCOME STA TEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动
国际企业中英文对照 一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失 Equity loss of affiliates 子公司权益损失
会计常用词汇中英文对照表 一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank 其他货币资金Other cash and cash equivalents 外埠存款Other city Cash in bank 银行本票Cashier''s cheque 银行汇票Bank draft 信用卡Credit card 信用证保证金L/C Guarantee deposits 存出投资款Refundable deposits 短期投资Short-term investments 股票Short-term investments - stock 债券Short-term investments - corporate bonds 基金Short-term investments - corporate funds 其他Short-term investments - other 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 应收票据Note receivable 银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 其他应收款Other notes receivable 坏账准备Bad debt reserves 预付账款Advance money 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 物资采购Supplies purchasing 原材料Raw materials 包装物Wrappage 低值易耗品Low-value consumption goods 材料成本差异Materials cost variance 自制半成品Semi-Finished goods 库存商品Finished goods 商品进销差价Differences between purchasing and selling price 委托加工物资Work in process - outsourced 委托代销商品Trust to and sell the goods on a commission basis 受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves 分期收款发出商品Collect money and send out the goods by stages 待摊费用Deferred and prepaid expenses 长期投资Long-term investment 长期股权投资Long-term investment on stocks
一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle 权责发生制Accrual Basis 现金收付制Cash Basis 财务报告Financial Report 流动资产Current assets 流动负债Current Liabilities 长期负债Long-term Liabilities 投入资本Contributed Capital 留存收益Retained Earning 二、会计循环 会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System 账户Ledger 会计科目Account 会计分录Journal entry 原始凭证Source Document 日记账Journal 总分类账General Ledger 明细分类账Subsidiary Ledger 试算平衡Trial Balance 现金收款日记账Cash receipt journal 现金付款日记账Cash disbursements journal 销售日记账Sales Journal 购货日记账Purchase Journal 普通日记账General Journal 工作底稿Worksheet 调整分录Adjusting entries 结账Closing entries 三、现金与应收账款 现金Cash 银行存款Cash in bank 库存现金Cash in hand 流动资产Current assets 偿债基金Sinking fund 定额备用金Imprest petty cash 支票Check(cheque) 银行对账单Bank statement 银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit 在途支票Outstanding check 应付凭单V ouchers payable 应收账款Account receivable 应收票据Note receivable 起运点交货价 F.O.B shipping point 目的地交货价 F.O.B destination point 商业折扣Trade discount 现金折扣Cash discount 销售退回及折让Sales return and allowance 坏账费用Bad debt expense 备抵法Allowance method 备抵坏账Bad debt allowance 损益表法Income statement approach 资产负债表法Balance sheet approach