会计账目用语
会计账目英语用语
会计账目英语用语2008-1-22 11:33页面功能【字体：】【】【】会计报表statement of account往来帐目account current现在往来帐||存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account借方帐项debit account||debtor account应付帐||应付未付帐account payable应收帐||应收未收帐account receivable新交易||新帐new account未决帐||老帐old account现金帐cash account流水帐running account暂记帐||未定帐suspense account过期帐||延滞帐overdue account||pastdue account杂项帐户sundry account详细帐单||明细表detail account呆帐bad account会计项目title of account会计薄||帐薄account-book营业报告书||损益计算表account of budiness||business report借贷细帐||交验帐account rendered明细帐account stated与……银行开立一户头to open an account with与……银行建立交易to keep account with继续记帐to keep account与……有交易to have an account with作成会计帐||有往来帐项to make out an account with清算||清理债务to make up an account清洁帐目||与……停止交易to close one's account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account 审查帐目||监查帐目to audit an account检查帐目to examine an account转入A的帐户to charge the amount to A's account以计帐方式付款to pay on account代理某人||为某人on one's account||on account of one为自己计算||独立帐目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人帐户by order and for account of one列入5月份帐目for May account编入某中帐项下to pass to the account of||to place to the account of 寄出清算书to send in an account||to send in render an account。
会计账目
一、资产类反映流动资产的：库存现金——出纳员保管的现款。
银行存款——企业存放在银行或其他金融机构的各种存款。
其他货币资金——企业的信用卡存款、信用证保证金存款、外埠存款等交易性金融资产——企业为交易目的持有的债券投资、股票投资、基金投资等。
应收票据——企业因销售商品、提供劳务等而收到的商业汇票。
（票据一般指出票人或付款人在某一特定日或某一特定期间，无条件支付一定金额给本企业的书面证明。
）应收帐款——企业因销售商品、提供劳务等经营活动应收取的款项。
预付帐款——企业按照合同规定预付的款项。
应收股利——企业应收取的现金股利和应收取其他单位分配的利润。
应收利息——企业交易性金融资产、持有至到期投资等应收取的利息。
其他应收款——除上述应收款项以外的各种应收及暂付款项坏帐准备——企业应收款项的坏账准备。
材料采购——企业购入原材料的采购成本。
原材料——企业库存的各种材料。
库存商品——企业库存的各种商品。
存货跌价准备——企业存货的跌价准备。
（存货：企业日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料、物料等。
）反映非流动资产的：长期股权投资——出于特定目的而准备长期持有的权益性投资。
（如为了控制某公司而长期持有该公司的股票。
）长期股权投资减值准备——企业长期股权投资的减值准备。
长期应收款——企业的长期应收款项，如具有融资性质的采用分期收款方式销售商品等经营活动产生的长期应收款项。
固定资产——企业为生产商品、提供劳务、出租或经营管理而持有的，使用寿命超过一个会计年度的有形资产。
累计折旧——固定资产使用寿命内，对其应计折旧额进行系统分摊的累计金额。
固定资产减值准备——企业固定资产减值的准备。
在建工程——企业基建、更新改造等在建工程发生的支出。
工程物资——企业为在建工程准备的各种物资的成本，包括工程用材料，尚未安装的设备等。
固定资产清理——企业因出售、报废、毁损的等原因转出的固定资产的价值以及在清理过程中发生的费用等。
会计账目分类
会计账目分类
嘿，朋友们！今天咱就来唠唠会计账目分类这点事儿。
你看啊，就好比你有一个超级大的百宝箱，里面装满了各种各样的宝贝。
会计账目分类就像是给这些宝贝分分类，让你能一下子就找到你想要的那个。
比如说，你的收入就像是闪闪发光的金子宝贝，那可是让你心里乐开了花的呀！“哎呀，这个月又挣了这么多呀！”
那支出呢，就像是那些被用掉的宝贝，你得清楚它们都去哪啦。
“咦，我咋买了这么多零食呢！”这就是支出呀。
咱再说说资产，这就像是你的大本营，你的固定资产啊，就如同坚固的
城堡，稳稳地在那呢。
“哇，看看咱这房子，多踏实！”
负债呢，哎呀，那可有点头疼啦，就像背着个小包袱似的。
“哎呀，这欠的钱啥时候能还完呀！”
权益呢，嘿，这可是属于你的那份羹呀，就如同甜甜蜜蜜的蛋糕。
“哇，我的权益又增加啦！”
账目分类可重要啦，就如同你出门得知道东西南北一样。
如果你不分类，那不乱套啦？那不成了一团乱麻啦？你能知道自己是赚了还是亏了？能知道该往哪努力不？肯定不能呀！所以呀，一定要好好对待会计账目分类这事儿，这可关系到你的钱包鼓不鼓，你的生活美不美呀！
总之，会计账目分类就是让你的财务世界变得清晰明了，让你能轻松驾
驭你的财富之舟，驶向幸福的彼岸！别小瞧它哦！。
会计账目用语
会计账目用语对账单，结单statement of account往来账户，活期存款账户，流通账account current经常账户current account销货账account sales两人共有之银行账户joint account应收[未清]账款；未付账单，未结算账目outstanding account贷方账项credit account借方账项debtor account应付账account payable应收账account receivable新交易||新账new account未决账||老账old account现金账cash account流水账running account暂记账||未定账suspense account逾期账款，过期未付账款||延滞账overdue account||pastdue account杂项账户sundry account详细账单||明细表detail account坏账bad account会计项目title of account会计薄||账薄account-book营业报告书||损益计算表account of business||business report借贷细账||交验账account rendered明细账account stated与... 银行开立一户头to open an account with与……继续交易，与……有账务往来to keep account with继续记账to keep account与……有交易to have an account with作成会计账||有往来账项to make out an account with清算||清理债务to make up an account与……停止交易to close one's account with结账to close an account请求付账to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account 审查账目||监查账目to audit an account检查账目to examine an account转入A的账户to charge the amount to A's account先付……to pay on account代理某人||为某人on one's account||on account of one为自己计算||独立账目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk由某人负担for one's account||for account of one按某人指示||列入某人账户by order and for account of one列入5月份账目for May account报账render an account会计: 支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque 记名支票/认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打10%折扣的10000元支票，（即9000元） a cheque for $10，000，less 10% discount加10%费用的10000元支票，（即11000元） a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient funds文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilated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股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income会计常用词汇（二）accountant genaral 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）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二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable 应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit会计常用词汇（四）四、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation劳务成本 Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。
会计账目英语用语
会计账目英语用语在全球化的今天，了解和使用英语已经成为了必要。
对于从事会计相关工作的人员而言，掌握会计账目英语用语尤为重要。
本文将介绍一些常见的会计英语单词和词组，帮助读者更好地理解会计英语，提高英语能力。
1. 会计基础词汇•Accounting: 会计学•Accountant: 会计师•Accounts payable: 应付账款•Accounts receivable: 应收账款•Assets: 资产•Budget: 预算•Capital: 资金•Debt: 债务•Equity: 股本•Expenses: 费用•Financial statement: 财务报表•Income: 收入•Liabilities: 负债•Revenues: 收入•Tax: 税收2. 会计账目管理用语•Accrual: 应计•Audit: 审计•Balance sheet: 资产负债表•Cash flow: 现金流量•Cost accounting: 成本会计•General ledger: 总账•Income statement: 损益表•Inventory: 存货•Journal entry: 凭证•Profit and loss statement: 损益表•Reconciliation: 对账•Variance: 偏差3. 会计法律用语•Amortization: 摊销•Auditing standards: 审计标准•Capital gain: 资本收益•Capital loss: 资本损失•Depreciation: 折旧•Financial accounting: 财务会计•Fiscal year: 财政年度•Generally accepted accounting principles (GAAP): 公认会计原则•Internal controls: 内部控制•Tax evasion: 逃税•Tax liability: 税收负担•Tax refund: 税收退款•Taxable income: 应纳税所得额4. 会计英语常用词组•Accounts payable turnover: 应付账款周转率•Accounts receivable turnover: 应收账款周转率•Book value: 资产账面价值•Cash basis: 现金基础•Current assets: 流动资产•Current liabilities: 流动负债•Financial year-end: 年度财政结算日•Fixed assets: 固定资产•Gross profit: 毛利润•Net income: 净收入•Operating expenses: 营业费用•Operating income: 营业收入•Revenue recognition: 收入确认•Trial balance: 试算平衡5. 会计英语学习资源推荐•ACCA: 国际会计师公会协会，提供一系列的英语培训和考试•Investopedia: 专门介绍金融、投资、股票等相关英语词汇和术语的网站•Wall Street English: 提供专门的商务英语培训课程结论以上介绍的会计账目英语用语只是一个小部分，掌握会计英语还需要在实践中不断积累。
会计账目英语表达
会计账目英语表达：会计报表statement of account往来帐目account current现在往来帐||存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account借方帐项debit account||debtor account应付帐||应付未付帐account payable应收帐||应收未收帐account receivable新交易||新帐new account未决帐||老帐old account现金帐cash account流水帐running account暂记帐||未定帐suspense account过期帐||延滞帐overdue account||pastdue account 杂项帐户sundry account详细帐单||明细表detail account呆帐bad account会计项目title of account会计薄||帐薄account-book营业报告书||损益计算表account of budiness||business report 借贷细帐||交验帐account rendered明细帐account stated与... 银行开立一户头to open an account with与... 银行建立交易to keep account with继续记帐to keep account与... 有交易to have an account with作成会计帐||有往来帐项to make out an account with清算||清理债务to make up an account清洁帐目||与... 停止交易to close ones account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account审查帐目||监查帐目to audit an account检查帐目to e_amine an account转入A的帐户to charge the amount to As account以计帐方式付款to pay on account代理某人||为某人on ones account||on account of one为自己计算||独立帐目on ones own account由某人收益并负风险on ones account and risk||for ones account and risk由某人负担for ones account||for account of one按某人指示||列入某人帐户by order and for account of one列入5月份帐目for May account编入某中帐项下to pass to the account of||to place to the account of 寄出清算书to send in an account||to send in render an account。
财务账目中英文对照
会计账目用语会计报表statement of account往来帐目account current现在往来帐｜|存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account借方帐项debit account||debtor account应付帐||应付未付帐account payable应收帐|｜应收未收帐account receivable新交易｜|新帐new account未决帐｜|老帐old account现金帐cash account流水帐running account暂记帐|｜未定帐suspense account过期帐|｜延滞帐overdue account｜｜pastdue account杂项帐户sundry account详细帐单｜|明细表detail account呆帐bad account会计项目title of account会计薄｜|帐薄account—book营业报告书|｜损益计算表account of budiness|｜business report借贷细帐｜|交验帐account rendered明细帐account stated与... 银行开立一户头to open an account with与.。
银行建立交易to keep account with继续记帐to keep account与.。
有交易to have an account with作成会计帐｜|有往来帐项to make out an account with清算|｜清理债务to make up an account清洁帐目|｜与。
.。
停止交易to close one's account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account｜|to liquidate an account|｜to square an account 审查帐目｜|监查帐目to audit an account检查帐目to examine an account转入A的帐户to charge the amount to A’s account以计帐方式付款to pay on account代理某人||为某人on one’s account｜｜on account of one为自己计算|｜独立帐目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account｜|for account of one按某人指示|｜列入某人帐户by order and for account of one列入5月份帐目for May account编入某中帐项下to pass to the account of｜｜to place to the account of寄出清算书to send in an account｜｜to send in render an account支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer||bearer cheque记名支票｜｜认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票,过期支票stale cheque普通支票open cheque打10%折扣的10000元支票，（即9000元) a cheque for ＄10，000，less 10% discount 加10%费用的10000元支票，（即11000元) a cheque for $10，000, plus 10％charges 支票换现金|｜兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票,开立支票to draw a cheque｜｜to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款||清付票款to pay a cheque｜｜to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期||无效out of date｜|stale请给出票人R/D｜｜refer to drawer存款不足N/S|｜N。
会计专业术语
会计专业术语
负债,是指企业过去的交易或事项形成的〜预期会导致经济利益流出企业的现实义务。
流动负债:指将在一年或者超过一年的一个营业周期内偿还的债务。
包括短期借款、应付及预收款项等。
长期负责:偿还期在一年或者超过一年的一个营业周期以上的债务〜包括长期借款、应付债券、长期应付款等。
资产按其流动性可分为,流动资产和非流动资产,或称长期资产,。
所有者权益,是指企业资产扣除负债后〜由所有者享有的剩余权益。
流动负债,是指将在一年或者超过一年的一个营业周期内偿还的债务。
包括短期借款、应付及预收款项等。
长期负债,是指偿还期在一年或者超过一年的一个营业周期以上偿还的债务〜包括长期借款、应付债券、长期应付款等。
得利,是指由企业非日常活动发生的、与所有者投入资本无关的〜会引起所有者权益增加的经济利益的流入。
损失,是指由企业非日常活动发生的、与所有者利润分配无关的、
会引起所有者权益减少的经济利益的流出。
所有者权益包括实收资本、资本公积金、盈余公积和未分配利润等。
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会计账目用语
会计账目用语会计账目用语会计与银行业务英语用语会计账目用语
会计报表statement of account
往来帐目account current
现在往来帐||存款额current accout
销货帐account sales 共同计算帐项joint account 未决帐项outstanding account
贷方帐项credit account||creditor account
借方帐项debit account||debtor account
应付帐||应付未付帐account payable
应收帐||应收未收帐account receivable
新交易||新帐new account
未决帐||老帐old account
现金帐cash account
流水帐running account?
暂记帐||未定帐suspense account
过期帐||延滞帐overdue account||pastdue account 杂项帐户sundry account
详细帐单||明细表detail account
呆帐bad account
会计项目title of account
会计薄||帐薄account-book
营业报告书||损益计算表account of budiness||business report
借贷细帐||交验帐account rendered
明细帐account stated
与... 银行开立一户头to open an account with
与... 银行建立交易to keep account with
继续记帐to keep account
与... 有交易to have an account with
作成会计帐||有往来帐项to make out an account with
清算||清理债务to make up an account
清洁帐目||与停止交易to close one's account with
结帐to close an account
清理未付款to ask an account||to demand an account
结清差额to balance the account with
清算to settle an account||to liquidate an account||to square an account
审查帐目||监查帐目to audit an account
检查帐目to examine an account
转入a的帐户to charge the amount to a's account
以计帐方式付款to pay on account
代理某人||为某人on one's account||on account of one
为自己计算||独立帐目on one's own account
由某人收益并负风险on one's account and risk||for one's account and risk
由某人负担for one's account||for account of one
按某人指示||列入某人帐户by order and for account of one 列入5月份帐目for may account
编入某中帐项下to pass to the account of||to place to the account of
寄出清算书to send in an account||to send in render an account
会计账目用语相关内容:。