会计英语词汇一：帐目名词【荐】.docVIP

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 of payments 支出表 account of receipts 收入表　 account payable 应付帐款　 account payable应付账款 account receivable 应收帐款 account receivable应收款 account receivable应收账款 account title 帐户名称，会计科目 accounting period（会计期间） accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 accrued financial lease outlay应付融资租赁款 accrued interest 应计利息 accrued wages应付工资 accrued welfarism应付福利费 accumulated depreciation累计折旧 advance money预付账款 administrative 管理，行政 allocate sums changeover in拨款转入 anticipation liabilities预计负债 article of consumptio n机物料消耗 assets资产类 auxiliary cost of manufactu re辅助生产成本 bad debt reserves坏账准备 balance sheet 可以不大写b资产负债表： bank acceptance银行承兑汇票 bank acceptance银行承兑汇票 bank draft银行汇票 base cost of manufacture基本生产成本 bcreditors rights investment depreciation reserves债权投资减值准备 bonds payable应付债券 bonus补贴 books a nd printing图书、印刷费 building/structure depreciation reserves房屋、建筑物减值准备 building房屋 business tax payab le应交营业税 business traveling市内交通费 capital reserve资本公积 capita资本 cash and cash equivalents货币资金 cash flows现金流量表 cash in bank银行存款 cashiers cheque银行本票 cash现金 changeover withnoldings on vat　 进项税额转出 coferemce会议费 collect money and send out the goods by stages分期收款发出商品 commissioned and sell the goods on a commission basis受托代销商品 commission支付手续费 common stock common stock dividends change to assets(or stock) 转作资本(或股本)的普通股股利 common stock dividends payable应付普通股股利 construction-in-process depreciation reserves在建工程减值准备 construction-in-process在建工程 consumption tax payable应交消费税 copyrights著作权 correspondence　 通讯费 correspondence电话费 cost of manufacture生产成本 cost of service服务成本tax and associate charge主营业务税金及附加sales tax营业税consumption tax 消费税tax for ma intaining and building cities、cost成本类 cover deficit by state subsidies of receivable应收补贴款 cpital(or stock) premium资本(或股本)溢价 credit card信用卡 current assets流动资产 current liabilit