会计英语常用词汇.docVIP

/foreigntrade/2753.htm Ccount 帐户 accounting 会计 advances 预付 agency 代理 agent 代理人 agreement 契约 allotments 分配数 Allowance 津贴 amalgamation 合并 amortization 撤销 annuities 年金 assets 资产 assessment 课税 appreciation .涨价 bad debt坏帐 balance 余额 allotment 分配数 bankruptcy破产 bearer持票人 beneficiary受益人 bequest遗产 bill汇票 bonds债券 bonus红利 bookking薄记 broker经纪人 budget预算 by-product sales副产品销售 cashier出纳员 consolidation 合并 copyright版权 credit贷方 creditor债权人 debit借方 debt债务 debtor债务人 deed契约 Capital stock 股本Audit 审计receivable应收帐款 accumulated profits 累积利润 adjusting entry 调整记录 administration expense 管理费用 book value帐面价值 amortized cost 已摊销成本 applied cost 已分配成本 attorney fee律师公费 balance sheet 资产负债表 bank account 银行账户, Accounting system 会计系统Brought down接前 brought forward接上页 Capital income资本受益 capital outlay资本支出 Capital stock股本 capital stock certificate 股票 Carried down移后 cash on delivery交货付现,货到付款 cash purchase现购 cash on hand 库存现金 cash payment现付 cash sale现货 cashier check本票 certificate of deposit 存款单 deposit存款,押金 保证金 certificate of indebtedness借据 certified check保付支票 charter营业执照 charge for remittances 汇款手续费 chartered accountant 注册会计师, 会计师 checkbook stub支票存根 closed account已结帐账户 closing结算 closing entries结帐记录 closing stock 期末存货 closing the book结帐 columnar journal多栏日记帐 combination结合,联合 commission佣金 commodity商品 common stock普通股 compensation补偿赔偿 compound interest复利 consignee受托者, 收件人, 代销人 consignment寄销 consignor寄销人 consolidated balance sheet合并汇总资产负债表 consolidated profit and loss account 合并损益表 construction cost工程费用 construction revenue营建收入 control account统制账户 cost accounting成本会计 cost of labour劳工成本 cost of production生产成本 cost of manufacture制造成本 cost of sales销货成本 cost price成本价格 credit note收款通知单 crossed check划线支票 current account经常账户 current asset流动资产 current liability流动负债 current profit and loss本期损益 deferred assets递延资产 deferred liabilities递延负债 delivery交