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会计英语专业术语汇集
1
．
Bookkeeping
簿记
2
．
Data-processing
数据处理
3
．
Double-entry
复式记账
4
．
Single-entry
单式记账
5
．
Account
账户
6
．
Journal
日记账
7
．
Ledger
分类账
general ledger
总分类账
subsidiary ledger
明细分类账
8
．
Capital
资本
9
．
Stock(inventory)
存货
10
．
Account
receivable
应收账款
11
．
Account payable
应付账款
12
．
Posting
过账
13
．
Assets
资产
14
．
Liabilities
负债
15
．
Net worth
净值
16
．
Current
liabilities
流动负债
17
．
Long-term liabilities
长期负债
18
．
Stockholders’ equity =proprietorship
业主（股东）权益
19
．
Fiscal
period
会计期间
20
．
Partnership
合伙经营
21
．
Accounting equation /formula
会计等式
/
方程式
22
．
Debit
借方
23
．
Credit
贷方
24
．
Cash in bank
银行存款
25
．
Bank loan
银行存款
26
．
To foot
(footing)
加总
27
．
Trial balance
试算平衡表
28
．
Sales invoice
销售发票
29
．
Negotiable
instrument
流通票据
30
．
Cost accounting
成本会计
31
．
Selling price
销售价格
32
．
Allowance
折让
33
．
Discount
折扣
34
．
Gross profit
毛利
35
．
Sales returns
销售退回
36
．
Current
assets
流动资产
37
．
Fixed assets
固定资产
38
．
Intangible
assets
无形资产
39
．
Balance sheet
资产负债表
40
．
Patent
专利权
41
．
Copyright
版权
42
．
Franchise
专营权，特许权
43
．
Trade discount
商业折扣
44
．
Depreciation
折旧
45
．
Bonds payable
应付债券
46
．
Mortgages
payable
应付抵押借款
47
．
Accrual basis(the produced authority system)
权责发生制
48
．
Prepay
预付
49
．
Cash
basis(the realized receipt and payment system)
收付实现制
50
．
Bill of
loading
提单
51
．
Physical
inventory system
实地盘存制
52
．
Perpetual
inventory system
永续盘存制
53
．
Allowance for
uncollectible accounts
坏账准备
54
．
Uncollectible
accounts expense=bad debts
坏账损失
55
．
Accumulated
depreciation =allowance for depreciation
累计折旧
56
．
Factory cost
工厂成本
57
．
Overhead
间接费用
58
．
Financial
forecast
财务预测
59
．
Retail outlet
零售渠道
60
．
Summary
account
汇总账户
61
．
Close out
结清
62
．
Closing entry
结账分录
63
．
Depletive
assets
折耗资产
64
．
Credit note
贷项通知书
65
．
Debit note
借项通知书
66
．
Income
statement
收益表
67
．
Net income
净收益
68
．
Capital
statement
资本表
69
．
Installment
sales
分期付款销售
70
．
Accounting
cycle
会计循环
71
．
Source
document
原始凭证
72
．
Worksheet
工作底稿
73
．
Post-closing
trial balance
结账后的试算表
74
．
Drawing
account
业主往来帐户
75
．
Notes payable
应付票据
76
．
Open account
未清帐户
77
．
Notes
receivable
应收票据
78
．
Demand
deposits
活期存款
79
．
Petty cash
funds
备用金
80
．
Bank drafts
银行汇票
81
．
Cashier’s drafts 本票
82
．
Open the bank
开立账户
83
．
Rule off
账户划线
84
．
Outstanding
checks
未兑现支票
85
．
Deposit in
trant
在途存款
86
．
Nonsufficient
fund check
空头支票
87
．
Reconciliation statement
调节表
88
．
Bank
statement
银行对账单
89
．
Service
charges
银行服务费
90
．
Merchandise
inventory
库存商品
91
．
Merchandise
inventory turnover
存货周转率
92
．
Net purchases
净购进
93
．
Net sales
净销售
94
．
Working
capital
营运资金
95
．
Audit
审计
96
．
Internal
control
内部控制
97
．
Internal
audit
内部审计
98
．
Job-order
cost accounting
分批成本会计
99
．
Process cost
accounting
分步成本会计
100
．
Direct cost
/prime cost
直接成本
/
主要成本