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商务英语 会计词汇
、会计英语专业术语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101．Standard cost 标准成本102．Burden rate 负荷率103．Petty cash(fund) 零（备）用金104．Imprest cash(fund) 定额备用金105．Imprest system 定额备用制106．Physical count 实地盘存107．Retail inventory method 零售价盘存108．First-in, first-out(FIFO) 先进先出法109．Last-in, first-out(LIFO) 后进先出法110．Lower-of-cost-or-market rule(LCM) 成本与市价孰低法111．Moving average 移动加权平均112．Weighted average 加权平均113．Specific identification 具体确认114．FOB(free own bought) destination 目的地交货价115．FOB shipping point 起运点交货价116．Inventory cutoff 库存商品截至日期117．Gross margin 毛利118．Finished goods 产成品119．Work-in-process 在产品120．Acid-test ratio (quick ratio) 速动比率121．Cash over Ａnd short 现金溢缺122．Contingent liability 或有负债123．Discount period 贴现期，折扣限期124．Discount rate 贴现率，折现率125．Discounting a note receivable 应收票据折价126．Liquidity 变现性127．Maturity date 到期日128．Maturity value 到期值129．Amortization 摊销130．Book value 账面价值131．Capital expenditure 资本支出132．Declining –balance depreciation method 余额递减法133．Straight –line depreciation method 直线折旧法134．Sum-of-the-years-digits depreciation method 年数总和法135．Units-of-production depreciation method 工作量法136．Fair market value 公允市价137．Salvage(residual) value 残值138．Undepreciated cost 折余价值139．Amortization of bonds 债券摊销140．Annuity 年金141．Bond discount 债券折价142．Bond maturity date 债券到期日143．Bond premium 债券溢价144．Callable bonds 可赎回债券145．Consolidated financial statement 合并报表146．Convertible bonds 可调换债券147．Long-term investment 长期投资148．Market rate of interest 市场利率149．Present value of an annuity 年金现值150．Registered bonds 记名债券151．Bearer bond 无记名债券152．Secured bonds 担保债券153．Serial bonds 分期偿还债券154．Stated(nominal) rate of interest 设定利率（名义利率）155．Term bonds 定期债券156．Debt financing 负债融资157．Equity financing 权益融资158．Lease obligations 租赁融资159．Deferred income taxes 提延所得税160．Effective interest rate 实际利率161．Leveraging 杠杆作用162．Capital stock 股本163．Cash dividend 现金股利164．Articles of incorporation(charter) 公司章程165．Contribute capital 捐赠资本166．Cumulative-dividend preference 累计优先股利167．Current-dividend preference 现行优先股股利168．Date of declaration 公告日169．Dividends in arrears 积欠股利170．Issued stock 已发行股利171．Legal capital 法定资本172．Limited liability 有限责任173．Outstanding stock 发行在外的股票174．Participating-dividend preference 参加分红优先股股利175．Preemptive right 优先股176．Property dividend 财产股利177．Statement of retained earnings 留存收益表178．Stock dividend 股票股利179．Treasury stock 库藏股票180．Liquidation 清算181．Market value 市价182．Transportation in 购货运费183．Transportation out 销货运费184．Promissory note 本票，期票185．Marker 出票人186．Bearer 持票人187．Endorse 背书188．Endorser 背书人189．Dishonor （票据的）拒付二、资产负债表英文科目：会计科目Deion资产ASSETS现金和银行存款\"Cash on hand Ａnd cash in bank (or:Cash Ａnd bank deposits)\"短期投资S-T investment减：短期投资跌价准备Les: Provision for S-T investment 短期投资，净值S-T investment, net应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable减：坏帐准备\"Less: Provision for bad debt(or:Allowance for doubtful debt)\"应收帐款，净值Accounts receivable,net应收关联方款项Due from Related parties应收/应付合并子公司Due from/to consol. Sub.应收控股公司Due from holding company应收分公司款项Due from associate co预付帐款Prepaymert预交税金Prepaid tax其他应收款Other receivable减：坏帐准备Less: Provision for bad debt其他应收款，净值Other receivables,net存货Inventory减：存货跌价准备Less: Provision for inventory存货，净值Inventory,net待摊费用Deferred expenses待处理流动资产Current loss suspense其他流动资产Other current assetsIPO＝Initial Public Offerings=首次公开募股IPO expense - due from Singapore Changhua 一年内到期长期债券投资Current portion of L-T investment on bonds应收补贴款Subsidy receivable流动资产合计Total of current assets长期股权投资Long-term investment-equity股权投资差额Long-term investment-surplus长期债权投资Long-term investment-bonds其他长期投资Long-term investment-others长期投资合计L-T investment, subtotal固定资产，原值Fixed assets, cost减：累计折旧Less: Accumulated depreciation减：减值准备Less: Impairment losses固定资产，净值Fixed assets, net固定资产清理Disposal of F.A.工程物资Materials of CIP在建工程Construction in progress, net商誉Goodwill无形资产，净值Intangible assets, net长期待摊费用L-T deferred expenses其他长期资产Other L-T assets递延税款（资产）Deferred tax assets资产合计Total assets负债LIABILITIES短期借款Short-term loan应付票据Notes payable应付帐款Accounts payable应付关联方款项Due to Related parties应付控股公司Due to holding company应付联属企业款项Due to associate co应付工资Salary payable应付福利费welfare payable应交税金Tax payable应付股利Dividend payable其他应交款Payable to others其他应付款Other payable预提费用Accrued expenses预收帐款Advance from customers预计负债Accrued contingent liab.其他流动负债Other current liabilities长期借款，一年内到期部分Current portion of L-T loan流动负债合计Total current liabilities长期借款，非流动部分L-T loan,net off current portion应付债券Bonds payable长期应付款Long-term payable其他长期负债Other L-T liabilities递延税款（负债）Deferred tax liabilities负债合计Total liabilities股本Share capital资本公积Capital surplus储备基金Statutory surplus reserve企业发展基金\"Statutory public welfare fund (or:Enterprise expansion fund )\"职工奖福基金Staff & workers bonus & welfare fund 上市费用IPO expense未分配利润Retained earning权益合计Total equties负债和权益合计Total Liabilities Ａnd Equity损益表P&L销售收入Sales减：销售税金Less: sales taxes减：销售成本Less: cost of sales销售毛利Gross profit (loss)销售费用Selling expenses管理费用G&A expenses财务费用－其他Finance expenses-others汇兑损益FX Gain利息收入Interest income利息支出Interest expenses其他业务收入Other operating income其他业务支出Other operating expenses营业利润Operating profit投资收益Investment income补贴收入Subsidy营业外收入Non-operating income营业外支出Non-operating expenses以前年度调整PYA税前利润Profit before taxation所得税EIT少数股东损益Minority interest净利润Net profit期初未分配利润Retained Earnings, begining利润分配：Income appropriation:储备基金企业发展基金股利Dividend approprtiation期末未分配利润Retained Earnings, ending科目余额汇总表Top trial凭证voucher总帐Ledger 序号Serial。
酒店专用术语
Hotel Terminology (Rooms Division)酒店专用术语?ＡAccounting Department 财务部accounts receivable??应收aluminum strip铝条American Express (credit card) 美国运通卡American plan(=Full Pension=Bed and Board) ????????????美式计价（房费包三餐）antenna天线anti-slippy mat 防滑垫apartment公寓area code地区代码armchair 扶手椅arrival time (=ETA) 抵达时间（=预抵时间）ashtray 烟灰缸Ｂbalustrade 栏杆banquet, banqueting 宴会bath mat (ref. floor mat) 浴垫（参。
脚垫）bathrobe 浴袍bathroom amenities 浴室用品bath towel 浴巾bathtub 浴缸bathtub stopper 浴缸下水盖basin 面盆bed room 卧室bed pad 床垫billbody lotion 护肤露bottle opener 瓶起子开瓶器box file 自由夹Manila file ?手风琴式文件夹box spring 床架breakfast 早餐briefcase 手提箱brochure 小册子broom 扫帚brunch 早午餐bucket 桶Ｃcarpetcash???椅子（参。
凳子，沙发，长凳）change (ref. exchange, replace, replenish, alter,? ?????? update)?改变，零钱（参。
兑换，??????????????替换，补充，转换）charge (ref.fee)??收费charter fight 包机check 检查，帐单check-in time 入住时间check-out time 离店时间Chinese tea cup 中式茶杯chocolate 巧克力clipclockcollect call 受付电话（ref. Person to person）conditioner 护发素comb 梳子Commercial Hotel 商务酒店commission 雇金compendium 文具夹complaint 投诉complimentary (COMP) 免费computer (software/hardware) 电脑、计算机????????（软件/硬件）Concierge Desk礼宾部confirm 确认creamcurtain 窗帘curtain rail 窗帘轨curtain string 窗帘绳cut-off date (deadline) 预订截止日Ｄday use 白天用房debit (<->credit) 贷（反。
会计专业英语词汇整理
英文顺序Aa set of 一组，一套accelerated depreciation method 加速折旧法access 接近account 账户，会计科目accountability 会计责任accountant 会计人员accounting activity 会计活动accounting control 会计控制accounting cycle 会计循环accounting entity 会计主体accounting equation 会计等式，会计平衡式，会计方程式accounting period 会计期间accounting principle board 会计原则委员会accounting principle 公认会计原则accounting principles board 会计原则委员会accounting process 会计过程，会计处理方法accounting 会计，会计学accounts payable 应付账款accounts receivable 应收账款accrual basis 权责发生制accruals 应计项目accrue 自然累积，计提accrued expense 应计费用，应计未付费用accrued revenue 应计收入，应计未收收入accrued salaries payable 应计未付薪金accumulate 累积accumulated depreciation 累计折旧acquire 并购acquisition 取得active investment 主动投资adding machine 加法机adjusting procedure 调整程序adjustment 调整administrative control 管理控制administrative expense 管理费用advance 预付款advertising expense 广告费advice slip 通知单affiliated company 关联公司affiliated group 联营集团agency 机构，经理人aggregate 合计的aging schedule 账龄分析法align 调准，使成一线，使一致allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的american institute of certified public accountants 美国注册会计师协会amortization 摊销annual interest rate 年利率annually 每年地apportion 分配，摊配appropriate 适当的，相应的appropriation 分拨approve 批准arrearage 拖欠款arrest 阻止aspect 容貌，样式，表现形式asset turnover 资产周转率asset 资产assignment of responsibility 分派责任assumption 假设assure 保证at a glance 一瞥attorneys' fees 律师事务费attribute 属性attribute 属性auditing 审计auditor 审计员authorization 授权authorized stock 额定股本automated data processing 自动数据处理auxiliary equipment 辅助设备average collection period 平均收帐期average exchange rate 平均汇率Bbad debts expense 坏账费用balance sheet 平衡表，资产负债表bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单，银行结单bearer 持票人beginning inventory 期初存货betterment 改良billed price 账单价格board of directors 董事会bonds payable 应付债券，应付公司债book value 账面价值book value 账面价值bookkeeping machine 簿记机brand 商标bring……to light 揭露budgetary accounting 预算会计budgets 预算bundle 束，捆，集合体business venture 企业by means of 利用，依靠，通过Ccalculator 计算器calendar-year 日历年度capital stock 股本carrier 运输业者carrying value 置存价值，账面价值cash basis 收付实现制cash budget 现金预算cash disbursements journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash in bank 银行存款cash on delivery 付款提货cash receipts journal 现金收入日记账cash 现金casualty loss 事故损失category 种类，类目，范畴central processing unit 中央处理单元certified public accountings 注册会计师chart of accounts 账户一览表，会计科目表charter 执照，发给……执照check stub 支票存根check 支票chronological 按时间顺序的claim 要求classification and sorting 分类整理clear 结清，结算，交换票据closing procedure 结帐程序closing rate 期末汇率code letter 代号字母coin 硬币，铸币committee on accounting procedure 会计程序委员会common stock 普通股comparable 可比的，类似的competent personnel 称职的人员complex capital structure 复杂资本结构complexity 复杂性comply with 遵守，遵循concept 概念confer 参见conservation 稳健的consideration 对家，报酬consolidate 合并constructed assets 建造资产consultant 顾问consume 消费contend 坚决主张contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户，对销账户control account 控制账户，统驭账户，统制账户convention 惯例convert 转变，变换，兑换convertible debt 可转换债券convertible preferred stock 可转换优先股copyrights 版权copyrights 版权corporation acquisition 公司并购，公司收购corporation 股份有限公司correction of prior period inventory error 前期盘存差错订正cost accounting 成本会计cost method 成本法cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本，商品销售成本cost structure 成本结构cost-benefit data 成本-效益数据cost-to-retail price percentage 成本对零售价比率court decree 法庭判决cpital contribution 资本投入credit memo 货项通知单，货记通知单credit standing 信用地位，信誉credit term 赊账条件credit 贷记creditor 债权人cross rates 套算汇率cumulative balance 累计余额current asset 流动资产current exchange rate 现行汇率，现时汇率current fair value 现时公允价值current liability 流动负债current rate method 现行汇率法，现时汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作customary matters 惯常业务customer 顾客cuttings 切削件D datapreparation 数据准备debenture bonds 信用公司债debit memo 借项通知单debit 借机debtor 债务人decision making 决策deferrals 递延项目deferred credit 递延货项deficits 逆差denominate 标价，表述denominator 分母department stores 订货商店depletion 折耗depreciable asset 应折旧资产depreciation expense 折旧费design cost 设计成本design 计划，设计，意图，打算designate 指明remit 汇款，付款detect 发现，察觉deterioration 损坏dilute 稀释，摊薄direct quote 直接标价direct write-off method 直接销账法director 董事会discharge 履行，清偿discount on notes payable 应付票据贴现折价discount 折价discount 折价，贴水discount 贴现，贴现折价discretion 自由决定dishonor 拒付dispose 处置，清理disposition data 清理数据diverse 多宗多样的dividend payable 应付股利dividend payout ratio 每股股利与收益比率，股利支付率dividend yield 每股股利与每股市价比率，股利获取division of labor 分工double-declining-balance method 双倍率递减余额法double-entry bookkeeping system 复式记账法，复式记账系统draft 汇票draw （up）拟好，编好draw up 开立（票据等）drillings 钻孔件Eearning per share 每股收益额earnings per share of common stock 普通股每股收益额earthquake 地震effective interest method 实际利息法elapse 过去electronic data processing system 电子数据处理系统eliminate 消除elimination 抵消，消除ending inventory 期末存货endorse 背书endorsement 背书endorser 背书人engage in 参与entend 把数字转入另一栏，算出……的总金额enter contract 缔结契约enumerate 列举environmental accounting 环境会计equity method 权益法equity ratio 权益比率equivalent 等同的，等同物，当量error correction 差错订正estate 不动产evaluate 评价event 事件excess of par value over amount paid 面值超过缴入资本的部分exchange rate 汇率exclusive privilege 专有权利expedient 权宜的做法expenditure 开支，花费expense 费用expire 满期，耗尽，失效extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目FF.O.B destination 目的地交货，到达站交货F.O.B shipping point 发运地（站）交货face value 面值face value 票面价值factor 代替factor 因素，系数family 类属feasible 行得通的federal income tax withholding payable 应付预扣联邦所得税federal insurance contributions act 联邦社会保险税法federal unemployment compensation tax州失业补贴税federal unemployment tax payable 应付州失业税federal 联邦federal 联邦的fencing 栅栏FICA tax payable 应付联邦社会保险税financial accounting standards board 财务会计准则委员会financial accounting 财务会计financial data 财务数据financial executives 财务经理financial income and expense 财务收益与费用financial position 财务状况financial report 财务报告financial statement（report）财务报表（报告）financial strength 财务实力financing activities 筹资活动，理财活动firm 事务所firm 商行，企业first-in，fist-out 先进先出fiscal year 财务年度fiscal year 财务年度fixed assets 固定资产flow of costs 成本流动flow of goods 商品流动fluctuate 波动footing 总计，总额forecast 预测foreign currency 外币foreign exchange gains or losses 汇兑损益，汇兑利得或损失forward exchange contract 期汇合同forward rate 远期汇率fraction 分数franchise 特许经营权freight collect 货到收运费freight prepaid 运费预付frequency 频繁程度fully diluted earnings per share 每股完全稀释收益额function 职能，作用functional currency 功能货币fund 资金Ggain（loss）on sale of fixed assets 固定资产出售利得（损失）general journal 普通日记账general partnership 一般合伙globalization 全球化going concern 持续经营goodwill 商誉governmental accounting 政府会计governmental and not-for-profit accounting 政府及非盈利组织会计gross profit method of estimating inventories 估计存货的毛利法gross profit on sales 销货毛利gross sales 销货总额net sales 销货净额guide 指南guideline 方针，准则Hhardware 硬件haul 拖运historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率holder 持票人holdings 拥有的财产、股份hospital insurance premiums payable 应付医疗保险费human resources accounting 人力资源会计Iimmune 免受影响的impairment loss 减值损失imprest 预付的，定额预付的，定额备用的in addition to 除……外in contrast to 与此对比，与此相反in order to 为了，借以in place of 代替in sequence 按顺序，依次in short 简言之，总之in the final analysis 归根到底，总之income statement 收益表，损益表income summary 收益汇总，损益汇总income tax payable 应付所得税income tax reporting 所得税申报indirect quote 间接标价individual employee earnings records 雇员个人工薪记录information return 资料申报单information system 信息系统input 投入数额instruction 指令insurance expense 保险费insurance premium 保险费intangible asset 无形资产intangible assets 无形资产intercompany transaction 公司间交易interest allowance 利息补贴interest bearing 计息的interest coverage 利息保障范围interest expense 利息费用interest income 利息收益interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查intermediate 中间的，居间的internal auditing 内部审计internal control 内部控制international accounting 国际会计inventory turnover 存货周转率investing activities 投资活动investor 投资者invoice register 发票登记薄involve（in）使卷入IOU 借据irregularity 不正当行为issued stock 已发行股本Jjournal 日记账journalize 做分录Kkey-driven equipment 键盘式装置设备Llast-in，first-out 后进新出leasehold 租赁权ledger 分类账legal jurisdiction 法定管辖范围legal restrictions 法律约束liability 负债liability 负债limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力，清偿能力list of checks 支票目录local 地方logic 逻辑判断的logically 合乎逻辑地，理所当然地long-term asset 长期资产loss from doubtful accounts 疑账损失，呆帐损失loss from uncollectible accounts 坏账损失lubrication 加润滑油Mmaintenance 维修majority investor 多数股权投资者，控股投资者majority 多数股权majority-owned company 被控股公司maker 出票人make-up 标价managerial accounting 管理会计manual filing 手工归档manufacturer's identification 制造厂商鉴定书margin of safety 安全边际marital status 婚姻状况market value 市场价值marketable securities 上市证券，有价证券maturity date 到期日measuring unit 计量单位meet 如期偿付merchandising company 商业公司minor parts 次要零件minority interest 少数股权，少数股东权益minority 少数股权misappropriation 挪用miscellaneous expense 杂项费用mix 品种构成model number 型号modern business 现代企业monetary assets and liabilities 货币性资产与负债monetary-nonmonetary method 货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司Nnatural assets 天然资产necessitate 使成为必须negative goodwill 负商誉negotiable 可流通的neither nor 既不又不net income 净收益net loss 净亏损net purchases 购货净额nominal interest rate 名义利率nongovernment body 非政府机构normal balance 正常余额normal operating cycle 正常经营周期normal rate of return 正常盈利率notes payable 应付票据notes receivable discounted 贴现应收票据notification 通知NSF（not sufficient funds）存款不足numerator 分子Oobjectivity 客观性obligation 义务，债务obsolescence 陈旧，过时office salaries expense 办事人员薪金on demand （票据）即期（支付）one-transaction perspective 单项交易观点，单一交易观点open account 往来账户operating activities 经营活动，营业活动operating expenses 营业费用，经营费用operating results 经营成果operation 经营，操作operational efficiency 经营效率opinion No.17 第17号意见书opposite 在……的对面organization cost 开办费original cost 原始成本other than 除……外，除了outlay 支出outstanding check 未兑付支票outstanding stock 外发股本，为股东持有的股本outstanding 未兑付的overdraft 透支overdrew 透支overtime pay 加班工资owner' equity 业主权益Ppaid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本paper tape output 纸带输出par value 面值parent 母公司participating stock 参与分配的优先股partnership 合伙passive investment 被动投资patent 专利权pay attention to 注意pay envelope 工薪袋pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税payroll 工薪perforate 穿孔于performance report 业绩报告performance 工作成绩，业绩performance 经营业绩periodic inventory system 定期盘存制peripheral equipment 边缘设备perishable 易腐坏的perpetual inventory system 永续盘存制petty cash 零用现金physical inventory counts 实物盘点physical protection 实物保护pipeline 管道plant and equipment 厂场设备plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额pooling of interest method 权益结合法，权益入股法portray 描述，描绘post 过账，誊账post-closing trial balance 结帐后试算表postdated check 远期支票posting reference 过账备查，过账记号potential 潜力，潜能potential 潜在的，可能的pound sterling 英镑preferable 更可取的preferred dividend coverage 优先股股利保障范围preferred stock 优先股premium 溢价premium 溢价，升水prepaid insurance 预付保险费prescribed managerial policies 规定的管理方针price lists 价目表price-earning ratio 每股市价与收益比率，市盈率primary earnings per share 每股原先收益额principal 主要的private accounting 私人企业会计proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力programming 程序编制promise 订约，允诺promissory note 本票，期票property tax payable 应付财产税property 动产prospective 预期的，未来的protest fee 拒付证书费public accounting firms 会计师事务所public accounting 公众会计，注册会计师业务public utility 公用事业publisher 出版商punched card 穿孔卡purchase invoice 购货发票purchase method 购买法，购并法purchase order 订货单purchase order 订货单，订购单purchase requisition 请购单purchases discounts 购货折扣purchases journals 购买日记账purchases returns and allowances 购货退让及折扣purchasing department 购货部门Qquick ratio 速动比率quotation 行情表quote 报价Rrate of return on common stockholders' equity 普通股股东权益收益率rate of return 报酬率，盈利率，收益率rates of inflation 通货膨胀率rather than 而不是realizable 可实现的realty agency 房地产经纪人receiving department 收货部门receiving report 收货报告receiving report 收货报告，收货单recognized value 确认价值recommend 推荐，介绍reconciliation method 调节法records of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率relate to 与……有关rent expense 租赁费，租金reorder points 再订货点replace 取代replenishment 补充reporting currency 报告货币residual 剩余的resource 资源，资财result 结果，成果retail businesses 零售商店retail price 零售价格retained earnings 留存收益，保留盈利retrieval 追溯return on sales 销售收益率returned item 退回项目revenue 收入reversing entry 转回分录rule of thumb 拇指法则，经验规律running balance 逐笔结记余额Ssalary allowance 薪金补贴sales discounts 销货折扣sales invoice 销货发票sales journal 销货日记账sales on credit terms 赊销sales returns and allowances 销售退回及折让sales salaries expense 销货人员薪金salvage value 残值savings bonds deductions payable 应付购买储蓄债券扣款savings 节约scheme 方案，计划scrutiny 仔细检查secured bonds 有担保债券security/stock exchange 证券交易所segregate 分开segregation 分开selling expenses 销货费用semiannually 半年地serial number 顺序编号service charge 服务费service enterprise 服务业企业sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金site 地基social accounting 社会会计software 软件sole proprietorship 独资source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spectrum 范围spot rate 即期汇率stampings 冲压件standard 准则state corporation law 州公司法state 州stated value 设定价值statement of cash flows 现金流量表statement of cash flows 现金流量表statement of financial accounting standards 财务会计准则公告statement of owners' equity 业主权益表statement of owners'equity 业主权益表stock dividend to be issued 待发行股票股利stock dividend 股票股利stock options 股票期权stock warrants 认股权stock 存货stockholder 股东stock-option 股票期权storage tank 储存罐storage 存储store fixtures 店面装置store 仓库straight-line method 直线法strta 层，级style-affected 受式样影响的subdivision 分支submit 提交subscription 预订subsidiary company 子公司subsidiary ledger 辅助分类账，明细分类账subsidiary 子公司subtract 减去sum-of-the-year's-digits method 年数总和法sundry items 其他项目supersede 代替，取代supplies' catalogs 供应商商品目录supplies expense 物料用品费supplies on hand 在用物料surface paving 铺筑的路面surplus 顺差susceptible 易受影响的Ttax accounting 税务会计tax returns 纳税申报单temporal method 时态法，时间量度法temporary account 暂时性帐户，过渡性账户temporary accounts 暂时性账户throughout 贯穿trade payable 应付账款trade receivable 应收账款trademark 商标，商标权transaction 交易，会计事项transcribe 抄录transfer 转移transferability 可转移性translation gains and losses 折算损益，折算利得与损失transportation in 购货运费transportation out 销货运费transportation term 运输条件treasury stock 库存股本，库存股份trial balance 试算平衡表，试算表two-column account 两栏式账户two-transactions perspective 两项交易观点U uncollectible accounts expense 坏账费用undistributed earnings 未分配收益，未分配盈利uniform limited partnership act 统一有限合伙法uniform 一致的，均匀的units-of-production method 产量法upkeep 维护，保养utilities expense 公共事业费Vvendor 卖主verification 验证voluntary 自愿的voting share 有表决权股份voucher register 应付凭单登记簿voucher system 应付凭单制Wwage-bracket table 工资-税级表warrant 使有理由wear 磨损weighted average 加权平均withdraw 提取withhold 预扣withholding allowance 预扣折让without recourse 无追索权working capital 营运资本worksheet 工作底表，工作底稿按汉字顺序Amargin of safety 安全边际chronological 按时间顺序的in sequence 按顺序，依次Bentend 把数字转入另一栏，算出……的总金额copyrights 版权office salaries expense 办事人员薪金semiannually 半年地custodianship 保管工作insurance premium 保险费insurance expense 保险费assure 保证pledge 保证，抵押rate of return 报酬率，盈利率，收益率reporting currency 报告货币quote 报价allowance method 备抵法allowance for uncollectible accounts 备抵坏账endorsement 背书endorse 背书endorser 背书人passive investment 被动投资majority-owned company 被控股公司promissory note 本票，期票peripheral equipment 边缘设备liquidity 变现能力，清偿能力make-up 标价denominate 标价，表述acquire 并购fluctuate 波动replenishment 补充estate 不动产irregularity 不正当行为bookkeeping machine 簿记机Cfinancial statement（report）财务报表（报告）financial report 财务报告financial accounting 财务会计statement of financial accounting standards 财务会计准则公告financial accounting standards board 财务会计准则委员会financial executives 财务经理fiscal year 财务年度financial strength 财务实力financial income and expense 财务收益与费用financial data 财务数据financial position 财务状况confer 参见engage in 参与participating stock 参与分配的优先股salvage value 残值store 仓库strta 层，级error correction 差错订正units-of-production method 产量法sinking fund 偿债基金plant and equipment 厂场设备transcribe 抄录paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本obsolescence 陈旧，过时competent personnel 称职的人员cost-to-retail price percentage 成本对零售价比率cost method 成本法cost accounting 成本会计cost structure 成本结构flow of costs 成本流动cost-benefit data 成本-效益数据programming 程序编制holder 持票人bearer 持票人going concern 持续经营stampings 冲压件financing activities 筹资活动，理财活动publisher 出版商maker 出票人in addition to 除……外other than 除……外，除了storage tank 储存罐dispose 处置，清理punched card 穿孔卡perforate 穿孔于minor parts 次要零件storage 存储stock 存货inventory turnover 存货周转率NSF（not sufficient funds）存款不足continuity of existence 存在的连续性Dcode letter 代号字母in place of 代替factor 代替supersede 代替，取代credit 贷记stock dividend to be issued 待发行股票股利one-transaction perspective 单项交易观点，单一交易观点maturity date 到期日equivalent 等同的，等同物，当量elimination 抵消，消除mortgage 抵押local 地方site 地基earthquake 地震deferred credit 递延货项deferrals 递延项目opinion No.17 第17号意见书enter contract 缔结契约electronic data processing system 电子数据处理系统store fixtures 店面装置purchase order 订货单purchase order 订货单，订购单department stores 订货商店promise 订约，允诺periodic inventory system 定期盘存制director 董事会board of directors 董事会property 动产sole proprietorship 独资short-term liquidity 短期偿债能力contra account 对抵账户，对销账户consideration 对家，报酬majority 多数股权majority investor 多数股权投资者，控股投资者diverse 多种多样的Eauthorized stock 额定股本rather than 而不是invoice register 发票登记薄Fdetect 发现，察觉F.O.B shipping point 发运地（站）交货legal jurisdiction 法定管辖范围legal restrictions 法律约束court decree 法庭判决spectrum 范围scheme 方案，计划guideline 方针，准则realty agency 房地产经纪人extraordinary items 非常项目nongovernment body 非政府机构expense 费用appropriation 分拨division of labor 分工segregation 分开segregate 分开ledger 分类账classification and sorting 分类整理denominator 分母assignment of responsibility 分派责任apportion 分配，摊配sharing agreement 分配协议fraction 分数subdivision 分支numerator 分子service charge 服务费service enterprise 服务业企业subsidiary ledger 辅助分类账，明细分类账auxiliary equipment 辅助设备cash on delivery 付款提货negative goodwill 负商誉liability 负债liability 负债double-entry bookkeeping system 复式记账法，复式记账系统complexity 复杂性complex capital structure 复杂资本结构Gbetterment 改良concept 概念preferable 更可取的payroll 工薪pay envelope 工薪袋payroll register 工薪登记表payroll accounting 工薪会计payroll tax 工薪税pay period 工薪支付期wage-bracket table 工资-税级表performance 工作成绩，业绩worksheet 工作底表，工作底稿utilities expense 公共事业费accounting principle 公认会计原则corporation acquisition 公司并购，公司收购intercompany transaction 公司间交易public utility 公用事业public accounting 公众会计，注册会计师业务functional currency 功能货币supplies' catalogs 供应商商品目录purchasing department 购货部门purchase invoice 购货发票net purchases 购货净额purchases returns and allowances 购货退让及折扣transportation in 购货运费purchases discounts 购货折扣purchase method 购买法，购并法purchases journals 购买日记账gross profit method of estimating inventories 估计存货的毛利法capital stock 股本stockholder 股东corporation 股份有限公司stock dividend 股票股利stock-option 股票期权stock options 股票期权fixed assets 固定资产gain（loss）on sale of fixed assets 固定资产出售利得（损失）customer 顾客consultant 顾问individual employee earnings records 雇员个人工薪记录affiliated company 关联公司pipeline 管道administrative expense 管理费用managerial accounting 管理会计administrative control 管理控制throughout 贯穿customary matters 惯常业务convention 惯例extensive 广泛的advertising expense 广告费in the final analysis 归根到底，总之prescribed managerial policies 规定的管理方针international accounting 国际会计elapse 过去post 过账，誊账posting reference 过账备查，过账记号Hfeasible 行得通的quotation 行情表consolidate 合并logically 合乎逻辑地，理所当然地partnership 合伙aggregate 合计的last-in，first-out 后进新出uncollectible accounts expense 坏账费用bad debts expense 坏账费用loss from uncollectible accounts 坏账损失environmental accounting 环境会计foreign exchange gains or losses 汇兑损益，汇兑利得或损失exchange rate 汇率money order 汇票draft 汇票marital status 婚姻状况contingent liability 或有负债monetary-nonmonetary method 货币性与非货币性项目法monetary assets and liabilities 货币性资产与负债freight collect 货到收运费credit memo 货项通知单，货记通知单K（会计……）accounting 会计，会计学committee on accounting procedure 会计程序委员会accounting equation 会计等式，会计平衡式，会计方程式accounting process 会计过程，会计处理方法accounting activity 会计活动accounting control 会计控制accounting period 会计期间accountant 会计人员public accounting firms 会计师事务所accounting cycle 会计循环accounting principles board 会计原则委员会accounting principle board 会计原则委员会accountability 会计责任accounting entity 会计主体Jagency 机构，经理人on demand （票据）即期（支付）spot rate 即期汇率design 计划，设计，意图，打算measuring unit 计量单位calculator 计算器interest bearing 计息的neither nor 既不又不overtime pay 加班工资adding machine 加法机weighted average 加权平均lubrication 加润滑油accelerated depreciation method 加速折旧法assumption 假设price lists 价目表contend 坚决主张indirect quote 间接标价subtract 减去impairment loss 减值损失simple capital structure 简单资本结构in short 简言之，总之constructed assets 建造资产key-driven equipment 键盘式装置设备transaction 交易，会计事项access 接近bring……to light 揭露savings 节约result 结果，成果clear 结清，结算，交换票据closing procedure 结帐程序post-closing trial balance 结帐后试算表debit 借机IOU 借据debit memo 借项通知单operation 经营，操作operating results 经营成果operating activities 经营活动，营业活动operational efficiency 经营效率performance 经营业绩net loss 净亏损net income 净收益dishonor 拒付protest fee 拒付证书费specific identification 具体辨认decision making 决策Korganization cost 开办费draw up 开立（票据等）expenditure 开支，花费plausible 看来有理由的comparable 可比的，类似的cost of goods available for sale 可供销售的商品成本alternative 可供选择的negotiable 可流通的realizable 可实现的convertible preferred stock 可转换优先股convertible debt 可转换债券transferability 可转移性objectivity 客观性control account 控制账户，统驭账户，统制账户treasury stock 库存股本，库存股份multinational company 跨国公司Lfamily 类属accumulate 累积cumulative balance 累计余额accumulated depreciation 累计折旧historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率interest coverage 利息保障范围interest allowance 利息补贴interest expense 利息费用interest income 利息收益by means of 利用，依靠，通过federal 联邦federal 联邦的federal insurance contributions act 联邦社会保险税法affiliated group 联营集团two-column account 两栏式账户two-transactions perspective 两项交易观点enumerate 列举retail price 零售价格retail businesses 零售商店petty cash 零用现金retained earnings 留存收益，保留盈利current ratio 流动比率current liability 流动负债current-noncurrent method 流动与非流动项目法current asset 流动资产logic 逻辑判断的discharge 履行，清偿attorneys' fees 律师事务费Mvendor 卖主expire 满期，耗尽，失效dividend yield 每股股利与每股市价比率，股利获取dividend payout ratio 每股股利与收益比率，股利支付率price-earning ratio 每股市价与收益比率，市盈率earning per share 每股收益额fully diluted earnings per share 每股完全稀释收益额primary earnings per share 每股原先收益额annually 每年地american institute of certified public accountants 美国注册会计师协会immune 免受影响的par value 面值face value 面值excess of par value over amount paid 面值超过缴入资本的部分portray 描述，描绘nominal interest rate 名义利率wear 磨损parent 母公司rule of thumb 拇指法则，经验规律F.O.B destination 目的地交货，到达站交货Ntax returns 纳税申报单internal control 内部控制internal auditing 内部审计draw （up）拟好，编好deficits 逆差annual interest rate 年利率sum-of-the-year's-digits method 年数总和法misappropriation 挪用Papprove 批准face value 票面价值frequency 频繁程度mix 品种构成balance sheet 平衡表，资产负债表average exchange rate 平均汇率average collection period 平均收帐期evaluate 评价surface paving 铺筑的路面common stock 普通股rate of return on common stockholders' equity 普通股股东权益收益率earnings per share of common stock 普通股每股收益额general journal 普通日记账Qbeginning inventory 期初存货forward exchange contract 期汇合同ending inventory 期末存货closing rate 期末汇率sundry items 其他项目business venture 企业correction of prior period inventory error 前期盘存差错订正potential 潜力，潜能potential 潜在的，可能的cuttings 切削件disposition data 清理数据liquidation value 清算价值purchase requisition 请购单replace 取代acquisition 取得expedient 权宜的做法equity ratio 权益比率equity method 权益法pooling of interest method 权益结合法，权益入股法accrual basis 权责发生制globalization 全球化recognized value 确认价值Rhuman resources accounting 人力资源会计stock warrants 认股权journal 日记账calendar-year 日历年度aspect 容貌，样式，表现形式meet 如期偿付software 软件Sbrand 商标trademark 商标，商标权firm 商行，企业flow of goods 商品流动merchandising company 商业公司goodwill 商誉marketable securities 上市证券，有价证券minority 少数股权minority interest 少数股权，少数股东权益sales on credit terms 赊销credit term 赊账条件stated value 设定价值design cost 设计成本social accounting 社会会计auditing 审计auditor 审计员productivity ratio 生产能力比率residual 剩余的temporal method 时态法，时间量度法proceeds 实得收入effective interest method 实际利息法physical protection 实物保护physical inventory counts 实物盘点necessitate 使成为必须involve（in）使卷入warrant 使有理由market value 市场价值casualty loss 事故损失event 事件firm 事务所trial balance 试算平衡表，试算表appropriate 适当的，相应的cash basis 收付实现制receiving report 收货报告receiving report 收货报告，收货单receiving department 收货部门revenue 收入income statement 收益表，损益表income summary 收益汇总，损益汇总manual filing 手工归档style-affected 受式样影响的authorization 授权attribute 属性attribute 属性bundle 束，捆，集合体datapreparation 数据准备double-declining-balance method 双倍率递减余额法tax accounting 税务会计surplus 顺差serial number 顺序编号private accounting 私人企业会计quick ratio 速动比率extension 算出或转来的金额。
会计英语术语
会计英语术语原始分录缺点error of original entry原始分录簿book of original entry原则性缺点error of principle流淌资产current assets流淌负债current liabilities流淌比率current ratio流淌典质品floating charge租购hire purchase租购公司hirer个别entity差额承上balance brought down差额承前balance brought forward差额转下balance carried down帐户account透支overdraft透支额度facility extent名调乱缺点error of commission现金日记簿cash book现金进出帐receipts and payments account现金扣头cash discount虚帐户nominal account净损掉net loss累积基金accumulated fund停止经营quit concern动用资金capital employed专利税royalty专利权patent货色寄销帐goods sent on consignment account票面值par value回收accept净流淌资产net current assets速动比率liquidity ratio寄销consignment寄销人consignor寄销帐consignment account单子拒付手续费noting charges单子贴现discounting bill of exchange组织大年夜纲memorandum of association组织章程articles of association商誉goodwill贷方credit贷项通知单credit note贷项通知单(银行用) credit advice提用drawings提款帐drawings account费用expenses期未存货closing stock期初存货opening stock单式簿记single-entry bookkeeping备忘memorandum补贴分类帐subsidiary account报表statement贴现discount发票invoice发票人drawer间接工资indirect wages贴现手续费discounting charge通俗股ordinary shares通俗日记簿general journal通俗原始簿general book of original entry间接原料indirect material间接费用indirect expenses, overhead间接制造成本factory overhead开帐分录opening entries结帐分录closing entries短期合营joint venture短期合营帐joint venture account短期合营备忘帐memorandum joint venture account 结算单子honour the bill of exchange超额利润super profit本钱capital本钱主proprietor本钱支出capital expenditure本钱待遇率return on capital employed零用现金笔据petty cash voucher零用现金簿petty cash book债权人creditor债券debenture估量利钱帐法interest suspense account method预付费用prepaid expenses预取收益receipt in advance管帐等式accounting equation损益帐profit and loss account损益运算income determination过帐posting资产assets资产负债表balance sheet资产收回价值goods repossessed value试算表trial balance经常性项目recurrent item溢价premium溢价发行issued at premium催缴股款call银行往来调剂表bank reconciliation statement 复式簿记double-entry bookkeeping说明account for实帐户real account对销contra制成品finished goods汇票bill of exchange, draft实际成本actual cost截线enter short一贯原则consistency人名帐户personal account工作底稿working paper已承兑汇票accepted draft/bill已发行股本issued capital己催缴股本called-up capital己缴股本paid-up capital已赎回单子retired bill欠付催缴股款calls in arrear毛存现金cash in hand毛利gross profit毛利率gross profit ratio/margin毛损gross loss日记簿journal月结单monthly statement少量余额minority balance分派allocation分类帐ledger公证文件noting分摊apportionment加成mark-up永久业权freehold重要成本prime cost未催缴股本uncalled capital申请及分派application and allotment目标条目object clause平价发行issued at par出让人帐vendor account自平self-balancing自等分类帐self-balancing ledger主动转帐autopay成本管帐cost accounting合营joint存货记录簿stock records存货周转率stock turnover rate存货帐stock account年关盘点存货year-end stock taking企业个别business entity合股企业partnership在运品goods in transit在成品work-in-progress呆帐bad debts呆帐预备provision for bad debts充公forfeiture利钱帐法interest account method重置replacement决算表final accounts扣头栏discount column折旧depreciation折旧帐法depreciation account method折旧预备帐法depreciation provision account method 折价discount非人名帐户impersonal account抽取extract固定资产fixed assets经久负债long-term liabilities法人legal person股本share capital拒付单子dishonoured bill股份share或有负债contingent liability所有权ownership承兑acceptance承兑人acceptor法定股本authorised capital股东主权shareholders’equity股东资金shareholders’fund受票人drawee直线折旧法straight-line depreciation method直截了当工资direct wages直截了当原料direct material直截了当费用direct expenses股票share certificate承销人consignee承销清单account sales抵销set-offs抵销性缺点compensating error定额轨制imprest system科目account负债liabilities信讬人trustee按比例分派pro rata背书endorsement持票人holder红利surplus红利分拨帐appropriation account重点钜数materiality重估折旧法revaluation depreciation method借方debit借项通知单debit note借项通知单(银行用) debit advice库存现金cash in hand配比match个别several纯利net profit纯利率net profit ratio记帐时假贷方互调complete reversal of entries专门原始簿special book of original entry（本文已被扫瞄2562 次）认讲意图offer暂记帐户suspense account销货成本cost of goods sold销货扣头discounts allowed销货退回簿returns inwards book销货净额net sales销货发票sales invoice销货簿sales journal调剂adjustment制造成本管帐manufacturing account数量表达及稳固泉币量度quantifiability and stable monetary measure 随要随付payable on demand余绌surplus and deficit漏掉缺点error of omission余额承上balance brought down余额承前balance brought forward余额递减折旧法reducing balance depreciation method余额转下balance carried down汗青成本historical cost担保还款佣金del credere commission总分类帐general ledger敷衍帐款分类帐creditors ledger, purchases ledger敷衍帐款分类帐统制帐户creditors ledger control account, purchases ledger control account 应收帐款分类帐debtors ledger, sales ledger应收帐款分类帐统制帐户debtors ledger control account, sales ledger control account应计收益accrued income亏绌deficit购货扣头discounts received购货退出簿returns outwards book购货帐purchases account购货净额net purchases购货簿purchases journal营业扣头trade discount购销帐trading account购销损益帐trading and profit and loss account优先股preference shares敷衍帐款赊帐刻日credit period received form trade creditors敷衍单子bill payable应收帐款赊帐刻日credit period allowed to trade debtors应收单子bill receivable应计差不多accrued basis购买权option偿债基金sinking fund营运资金比率working capital ratio让渡transfer旧换新trade-in稳健保守conservatism, prudence簿记bookkeeping连续经营going concern变产帐realisation account赎回本钱预备金capital redemption reserve fund英汉管帐词汇accept 回收acceptance 承兑accepted draft/bill 已承兑汇票acceptor 承兑人account 科目，帐户account for 说明account sales 承销清单accounting equation 管帐等式accrued basis 应计差不多accrued income 应计收益accumulated fund 累积基金actual cost 实际成本adjustment 调剂allocation 分派application and allotment 申请及分派apportionment 分摊appropriation account 红利分拨帐articles of association 组织章程assets 资产authorised capital 法定股本autopay 主动转帐bad debts 呆帐balance brought down 余额承上balance brought forward 余额承前balance carried down 余额转下balance sheet 资产负债表bank reconciliation statement 银行往来调剂表bill of exchange, draft 汇票bill payable 敷衍单子bill receivable 应收单子book of original entry 原始分录簿bookkeeping 簿记business entity 企业个别call 催缴股款called-up capital 己催缴股本calls in arrear 欠付催缴股款capital 本钱capital employed 动用资金capital expenditure 本钱支出capital redemption reserve fund 赎回本钱预备金cash book 现金日记簿cash discount 现金扣头cash in hand 手存现金closing stock 期未存货compensating error 抵销性缺点complete reversal of entries 记帐时假贷方互调conservatism 稳健保守consignee 承销人consignment 寄销consignment account 寄销帐consignor 寄销人consistency 一贯原则contingent liability 或有负债contra 对销cost accounting 成本管帐cost of goods sold 销货成本credit 贷方credit advice 贷项通知单(银行用)credit note 贷项通知单credit period allowed to trade debtors 应收帐款赊帐刻日credit period received form trade creditors 敷衍帐款赊帐刻日creditor 债权人creditors ledger 敷衍帐款分类帐creditors ledger control account 敷衍帐款分类帐统制帐户current assets 流淌资产current liabilities 流淌负债current ratio 流淌比率debenture 债券debit 借方debit advice 借项通知单(银行用)debit note 借项通知单debtors ledger 应收帐款分类帐debtors ledger control account 应收帐款分类帐统制帐户del credere commission 担保还款佣金deficit 亏绌depreciation 折旧depreciation account method 折旧帐法depreciation provision account method 折旧预备帐法direct expenses 直截了当费用direct material 直截了当原料direct wages 直截了当工资discount 贴现，折价discounts allowed 销货扣头discount column 扣头栏discounts received 购货扣头discounting bill of exchange 单子贴现discounting charge 贴现手续费dishonoured bill 拒付单子double-entry bookkeeping 复式簿记draft 汇票drawee 受票人drawer 发票人drawings 提用drawings account 提款帐endorsement 背书enter short 截线entity 个别error of commission 帐名调乱缺点error of omission 漏掉缺点error of original entry 原始分录缺点error of principle 原则性缺点expenses 费用extract 抽取facility extent 透支额度factory overhead 间接制造成本final accounts 决算表finished goods 制成品fixed assets 固定资产floating charge 流淌典质品forfeiture 充公freehold 永久业权general book of original entry 通俗原始簿general journal 日记簿general ledger 总分类帐going concern 连续经营goods in transit 在运品goods repossessed value 资产收回价值goods sent on consignment account 货色寄销帐goodwill 商誉gross loss 毛损gross profit 毛利gross profit ratio 毛利率hire purchase 租购hirer 租购公司historical cost 汗青成本holder 持票人honour the bill of exchange 结算单子impersonal account 非人名帐户imprest system 定额轨制income determination 损益运算indirect expenses 间接费用indirect material 间接原料indirect wages 间接工资interest account method 利钱帐法interest suspense account method 估量利钱帐法invoice 发票issued at par 平价发行issued at premium 溢价发行issued capital 已发行股本joint 合营joint venture 短期合营joint venture account 短期合营帐journal 日记簿ledger 分类帐legal person 法人liabilities 负债liquidity ratio 速动比率long-term liabilities 经久负债manufacturing account 制造成本管帐margin 毛利率mark-up 加成match 配比materiality 重点钜数memorandum 备忘memorandum joint venture account 短期合营备忘帐memorandum of association 组织大年夜纲minority balance 少量余额monthly statement 月结单net current assets 净流淌资产net loss 净损掉net profit 纯利net profit ratio 纯利率net purchases 购货净额net sales 销货净额nominal account 虚帐户noting 公证文件noting charges 单子拒付手续费object clause 目标条目offer 认讲意图opening stock 期初存货opening entries 开帐分录option 购买权ordinary shares 通俗股overdraft 透支overhead 间接费用ownership 所有权paid-up capital 己缴股本par value 票面值partnership 合股企业patent 专利权payable on demand 随要随付personal account 人名帐户petty cash book 零用现金簿petty cash voucher 零用现金笔据posting 过帐preference shares 优先股premium 溢价prepaid expenses 预付费用prime cost 重要成本pro rata 按比例分派profit and loss account 损益帐proprietor 本钱主provision for bad debts 呆帐预备prudence 稳健保守purchases account 购货帐purchases journal 购货簿purchases ledger 敷衍帐款分类帐purchases ledger control account 敷衍帐款分类帐统制帐户quantifiability and stable monetary measure 数量表达及稳固泉币量度quit concern 停止经营real account 实帐户realisation account 变产帐receipts and payments account 现金进出帐receipt in advance 预取收益recurrent item 经常性项目reducing balance depreciation method 余额递减折旧法replacement 重置retired bill 已赎回单子returns inwards book 销货退回簿return on capital employed 本钱待遇率returns outwards book 购货退出簿revaluation depreciation method 重估折旧法royalty 专利税sales invoice 销货发票sales journal 销货簿sales ledger 应收帐款分类帐sales ledger control account 应收帐款分类帐统制帐户set-offs 抵销several 个别share 股份share capital 股本share certificate 股票shareholders’equity 股东主权shareholders’fund 股东资金self-balancing 自平self-balancing ledger 自等分类帐single-entry bookkeeping 单式簿记sinking fund 偿债基金special book of original entry 专门原始簿statement 报表stock account 存货帐stock records 存货记录簿stock turnover rate 存货周转率straight-line depreciation method 直线折旧法subsidiary account 补贴分类帐super profit 超额利润surplus 红利surplus and deficit 余绌suspense account 暂记帐户trade discount 营业扣头trade-in 旧换新trading account 购销帐trading and profit and loss account 购销损益帐transfer 让渡trial balance 试算表trustee 信讬人uncalled capital 未催缴股本vendor account 出让人帐work-in-progress 在成品working capital ratio 营运资金比率working paper 工作底稿year-end stock taking 年关盘点存货（本文已被扫瞄2566 次）。
财务会计翻译专业术语
这是每章后面的词汇表，请各章译者按此词汇统一翻译专业术语。
有些词汇可能有多于一个常见的译文，请按照第一个译文翻译。
第一章p25Accounting 会计Annual report 年度报告Assets 资产Auditor’s report 审计报告Balance sheet 资产负债表Basic accounting equation 基本会计等式Certified Public Accountant (CPA) 注册会计师Common stock 普通股Comparative statements 比较报表Corporation 股份公司Dividends 股利Expenses 费用Income statement 收益表，利润表Liabilities 负债Management discussion and analysis (MD&A) 管理层讨论和分析Net income 净收益Net loss 净损失Notes to the financial statements 财务报表附注Partnership 合伙企业Retained earnings 留存收益Retained earnings statement 留存收益表Revenue 收入Sarbanes-Oxley Act 萨班斯－奥克斯利法案Sole proprietorship 独资企业Statement of cash flows 现金流量表Stockholders’ equity 股东权益第二章p74Classified balance sheet 分类资产负债表Comparability 可比性Conservatism 稳健性Consistency 一致性，一贯性Cost principle 成本原则Current assets 流动资产Current liabilities 流动负债Current ratio 流动比率Debt to total assets ratio 资产负债率，负债比率Earnings per share (EPS) 每股收益Economic entity assumption 经济主体假设，会计主体假设Financial Accounting Standards Board (FASB) 财务会计准则委员会Free cash flow 自由现金流量Full disclosure principle 充分披露原则Generally Accepted Accounting Principles (GAAP) 公认会计原则Going concern assumption 持续经营假设Intangible assets 无形资产International Accounting Standards Board (IASB) 国际会计准则理事会Liquidity 流动性，变现能力Liquidity ratios 流动性比率Long-term investments 长期投资Long-term liabilities (Long-term debt) 长期负债Materiality 重要性Monetary unit assumption 货币单位假设Operating cycle 营业周期Profitability ratios 获利能力比率Property, plant, and equipment 地产、厂场与设备Public Company Accounting Oversight Board (PCAOB) 上市公司会计监管委员会Ratio 比率Ratio analysis 比率分析Relevance 相关性Reliability 可靠性Securities and Exchange Commission (SEC) 证券交易委员会Solvency 偿债能力Solvency ratios 偿债能力比率Statement of stockholders’ equity 股东权益表Time period assumption 会计分期假设Working capital 营运资本第三章p133Account 账户Accounting information system 会计信息系统Accounting transactions 会计业务Charts of accounts 账户一览表Credit 贷方Debit 借方Double-entry system 复式记账法General journal 普通日记账General ledger 总分类账Journal 日记账Journalizing 编制分录Ledger 分类账Posting 过账T account T形账户Trial balance 试算表，试算平衡表第四章p195Accrual-basis accounting 权责发生制会计，应计制会计Accrued expenses 应计费用Accrued revenues 应计收入Adjusted trial balance 调整后试算表Adjusting entries 调整分录Book value 账面价值Cash-basis accounting 收付实现制会计，现金制会计Closing entries 结账分录Contra asset account 对销资产账户Depreciation 折旧Earnings management 盈余管理Fiscal year 会计年度Income Summary 收益汇总Matching Principle 配比原则Permanent accounts 永久性账户Post-closing trial balance 结账后试算表Prepaid expenses (Prepayments) 预付费用（预付款项）Quality of earnings 收益质量Revenue recognition principle 收入确认原则Reversing entry 转回分录Temporary accounts 临时性账户Time period assumption 会计分期假设Unearned revenues 未获收入Useful life 使用年限Worksheet 工作底稿第五章p249Contra revenue account 对销收入账户Cost of goods sold 销售成本Gross profit 毛利Gross profit rate 毛利率Net sales 销售净额Periodic inventory system 定期盘存制Perpetual inventory system 永续盘存制Profit margin ratio 净利润率Purchase allowance 购货折让Purchase discount 购货折扣Purchase invoice 购货发票Purchase return 购货退回Quality of earnings ratio 收益质量比率Sales discount 销售折扣Sales invoice 销售发票Sales returns and allowances 销售退回和折让Sales revenue 销售收入第六章p301Average-cost method 平均成本法Consigned goods 寄销品Current replacement cost 现行重置成本Days in inventory 存货周转天数Finished goods inventory 产成品存货First-in, first-out (FIFO) method 先进先出法FOB destination 到达地交货FOB shipping point 起运地交货Inventory turnover ratio 存货周转率Just-in-time (JIT) inventory 适时存货制Last-in, first-out (LIFO) method 后进先出法LIFO reserve 后进先出法储备Lower-of-cost-or-market (LCM) 成本与市价孰低Raw materials 原材料Specific identification method 个别认定法，具体辨认法Weighted average unit cost 加权平均单位成本Work in process 在产品第七章pBank reconciliation 银行存款余额调节表Bank statement 银行对账单Bonding 忠诚保险契约Cash 现金Cash budget 现金预算Cash equivalents 现金等价物Deposits in transit 在途存款Electronic funds transfer, EFT 电子资金转账Fraud 舞弊Fraud triangle 舞弊三角Internal auditors 内部审计员Internal control 内部控制NSF check 存款不足支票Outstanding checks 未兑现支票Petty cash fund 零用现金Restricted cash 限制性现金Sarbanes-Oxley Act of 2002, SOX 2002年萨班斯－奥克斯利法案Treasurer 出纳Voucher 付款凭单Voucher system 付款凭单制度第八章p410Accounts receivable应收账款Aging the accounts receivable 应收账款账龄分析Allowance method 备抵法Average collection period 平均收账期Bad debts expense 坏账费用Cash (net) realizable value 可变现价值（净值）Concentration of credit risk 信用风险集中Direct write-off method 直接注销法Dishonored note 拒付票据Factor 代理融通公司Maker 出票人Notes receivable 应收票据Payee 收款人Percentage of receivable basis 应收账款百分比Promissory note 本票，期票Receivables 应收款项Receivables turnover ratio 应收账款周转率Trade receivables 商业应收款第九章p463Accelerated-depreciation method 加速折旧法Additions and improvements 扩建和改良Amortization 摊销Asset turnover ratio 资产周转率Capital expenditures 资本支出Capital lease 资本租赁Cash equivalent price 现金等价物价格Copyright 版权Declining-balance method 余额递减法Depreciable cost 应折旧成本Depreciation 折旧Franchise 专营权Goodwill 商誉Impairment 减值Intangible assets 无形资产Lessee 承租人Lessor 出租人Licenses 特许权Operating lease 经营租赁Ordinary repairs 日常修理Patent 专利权Plant assets 厂场资产，固定资产Research and development costs 研究与开发成本Return on assets ratio 资产报酬率Revenue expenditures 收益支出Straight-line method 直线法Trademark (trade name) 商标权Units-of-activity method 产量法第十章p521Bond certificate 债券证书Bonds 债券Callable bonds 可赎回债券Capital lease 资本租赁Contingencies 或有事项Contractual (stated) interest rate 约定（设定）利率Convertible bonds 可转换债券Current liability 流动负债Discount (on a bond) 债券折价Effective-interest method of amortization 实际利息摊销法Effective-interest rate 实际利率Face value 面值Long-term liabilities 长期负债Market interest rate 市场利率Maturity date 到期日Mortgage note payable 应付抵押票据Notes payable 应付票据Off-balance-sheet financing 表外融资Operating lease 经营租赁Premium (on a bond) 债券溢价Present value 现值Secured bonds 有担保债券Straight-line method of amortization 直线摊销法Time value of money 货币时间价值Times interest earned ratio 利息保障倍数Unsecured bonds 无担保债券，信用债券第十一章p579Authorized stock 核定股份Cash dividend 现金股利Charter 公司章程Corporation 公司Cumulative dividend 累积股利Declaration date 股利宣告日Deficit 亏绌Dividend 股利Dividends in arrears 积欠股利Legal capital 法定资本No-par value stock 无面值股票Outstanding stock 发行在外股票Paid-in capital 实收资本Par value stock 有面值股票Payment date 股利支付日Payout ratio 股利分派率Preferred stock 优先股Privately held corporation 私人持股公司Publicly held corporation 公众持股公司Record date 股利登记日Retained earnings 留存收益Retained earnings restrictions 受限制留存收益Return on common stockholders’ equity ratio 普通股股东权益报酬率Stated value 设定价值Stock dividend 股票股利Stock split 股票分割Treasury stock 库存股票第十二章p633Cash debt coverage ratio 负债保障倍数Current cash debt coverage ratio 流动负债保障倍数Direct method 直接法Financing activities 筹资活动Free cash flow 自由现金流量Indirect method 间接法Investing activities 投资活动Operating activities 经营活动Product life cycle 产品寿命周期Statement of cash flow 现金流量表第十三章pAsset turnover ratio 资产周转率Available-for-sale securities 可出售证券Average collection period 平均收账期Cash debt coverage ratio 负债保障倍数Change in accounting principle 会计原则变更Comprehensive income 综合收益，全面收益Current cash debt coverage ratio 流动负债保障倍数Current ratio 流动比率Days in inventory 存货周转天数Debt to total assets ratio 资产负债率，负债比率Discontinued operations 终止经营Earnings per share 每股收益Extraordinary items 非常项目Free cash flow 自由现金流量Gross profit rate 毛利率Horizontal analysis 横向分析Inventory turnover ratio 存货周转率Leveraging 杠杆作用Liquidity ratios 流动性比率Payout ratio 股利分派率Price-earnings (P-E) ratio 市盈率Pro forma income 预计收益Profit margin ratio 净利润率Profitability ratios 获利能力比率Quality of earnings 收益质量Receivables turnover ratio 应收账款周转率Return on assets ratio 资产报酬率Return on common stockholders’ equity ratio 普通股股东权益报酬率Solvency ratios 偿债能力比率Sustainable income 持续经营收益Times interest earned ratio 利息保障倍数Trading on the equity 举债经营Trading securities 交易性证券Vertical analysis 纵向分析。
常见商务英语词汇表
常见商务英语词汇表acceptance 承兑accommodation notes 通融票据account 账户accrued 自然增长值accumulation 累计acknowledge 收悉act 条例active 活跃的actual rate 实际汇价addressee 收信人，抬头人addressing bank 通知银行administration expense 管理费adjustment 调整，理算advance 预付advice of charge 付账通知书advice of drawing 票汇通知书advice of outport collection 代收委托书affiliate 联号，联行affix 盖印after date 发票后after sight见票后agency 代理行allotment 分配数allowance 津贴，折让amalgamate 合并amendment 更改，修正amortize 摊提，分期偿还analysis 分析annual expenditure 岁出annual revenue 岁入application for authority to purchase 委托appointed bank 指定银行购买证申请书appreciation涨价appraisal 估价arrears 拖欠approved 核准assets 资产article 项目，货品attachments 附件assign 转账available 有效，可得到的audit 审计balance 余额bad check 空头支票bank bill 钞票，银行balance sheet 资产负债表banker’s association 银行协会bank draft 银行汇票bankruptcy 破产bargain 交易barter 易货，以物易物bank’s buying rate 银行买价bank’s selling rate 银行卖价base price 底价bearer 来人，持票人below par 低于票面价值beneficiary 受益人bid 投标bid bond 押标金bill of exchange 汇票bill of lading 提单board of directors 董事会bona fide 出于善意的，可靠的bond 保记，公债books 账薄bonus 红利broker 经纪人brokerage 经纪人之业务，回扣budget 预算bundle 捆business day 营业日buyback 回购buying rate 银行买家buying offer 买盘cable confirmation 电报确认书carriage 运费calendar year 自然年度cancelled 取消capital 资产carrying charge 资产费用cartage 货运费cash 现金cash against documents 凭票据付款cash on delivery 货到付款cashier 出纳员cashier’s check 银行所开支票cash with order 先付货款catalogue 目录category 类目category of tax 税目ceiling price 限价certificate of inspection 货品检验证书certificate of origin 原产地证明书certified check 保付支票certified invoice 签证发票chamber of commerce 商会charge 费用，借记，要价charter 执照，包租chattels 动产chattel mortgage 动产抵押check 支票checking account 甲种户头checkbook stubs 支票存根簿check register 支票登记簿chop 图章chose 动产circular 通函circular letter of credit 流通信用证claim 索赔classification 分类clean bill 光票clean bill of lading 清洁提货单clearance 清算clearing 交换clearing house 清算所close of business closing rate 收盘汇率collates 抵押品collection 代收，托收ercial 广告commission 佣金commodity 商品common law 习惯法compensate 赔偿compensation trade 赔偿贸易compound interest 复利comprehensive 广泛confidential 机密confirmation 确认书confirmed credit 确认信用证书confirming bank 确认银行consignee 收货人consigner 发货人consignment 寄售consular invoice 零时签证货单contra accounts 贷方对销contract 合同contractor 承包人conversion table 换算表convertible 自由兑换的copy 副本correspondent 代理行，联号cost 成本cost and freight 离岸加运费价cost insurance and freight 到岸价格cost-plus 附加成本counterfeit notes 伪钞counter part 副本countersign 副签cover 抵偿covering letter 送报或重要文件时所备之简函credit 信用creditor 贷方crossed check 划线支票currency 货币，通货current rate 当日汇率customs 进口税，海关customs broker 报关行customs invoice 海关发票data 资料date draft 定期汇票date of expiry 有效日期date of value 起算利息日期days of grace 宽限日（宽限赎票期三日）deal 分派，交易debit note 收款清单debt 债务deed 契约，证书deferred payment 延付货款deficiency 缺陷deliver 交货delivery 交货delivery order 提货单demand draft 即期汇票demurrage 延期费denomination 票面金额deposit book 存款簿depreciation 折旧description 说明书designated bank 指定银行devaluation 贬值disburse 支付disbursement 付出discount 贴现dishonor 退票disposal of proceeds 款项处置办法disseminate 传播dividend 红利documentary bill 跟单汇票documents 单据down payment 分期付款的首次付款draft 汇票drawback 退税drawee 汇票付款人drawer 汇票出票人drawing 提款due 到期due date 到期日duplicate 副本duty 关税embargo 禁运empower 授权encumbrance 负担，负债endorsee 被背书人endorsement guaranteed 担保背书无误endorser 背书人enforce 实施engagement 义务，债务entertainment 招待交际费entry 报单equity 产权estate 财产estimates 估计exchange control 外汇管制exclusive sales 独家经销商exfactory 工厂交货价expenditure 支出expenses 开支export bill 出口汇票export declaration 出口申报书extension展期extra 额外的face value 面值factor 代理商fessible 可行的fee 费用file 卷宗filing 归档financial 财政的firm 公司fiscal year 会计年度floating rate 流动汇率foreign exchange 外汇forwarding agent 运输行foul bill of lading 不洁提单franchise 免配额度free of particular average 单独海损不赔freight 运费freight prepaid 运费先付讫fulfill 完成fund 基金goods 货物goodwill 商誉grace 缓期grant 让与gross 毛数gross weight 毛重guarantee 保重guarantor 保证人holder of bill 持票人implement 工具impost 捐税in bond 保税中income tax 所得税in debt 负债indenture 契约inflation 通货膨胀insolvency 无力偿还installment 分期付款instrument 文件，票据insurance 保险insurance policy 保险单integrity 商誉interest 利益interest rate 利率inventory 存货清单invoice 发票involve 包括irrevocable 不可撤销的issue 发行issuing bank 开证银行item 项目joint account 合开户头joint venture 合资journal 日记帐lable 标签ledger 分类账legal tender 法定货币lessee 承租人lessor 出租人letter of acceptance 承兑函letter of credit 信用证letter of guarantee 保证书letter of indemnity 赔偿书letters patent 专利书liability 负债license 执照，许可证lien 留置权limitation 时效liquidation 清算loan 放款lockout 停工lump sum 总价mail transfer 信汇management 厂方，资方man hour 人时manual 手册margin 定金marine risk 海险mark 唛头maturity 到期memorandum 备忘录merge 合并minimum charges 最低费用minute 笔记modification 变更monetary 货币monopoly 垄断mortgage 抵押mortgage bond 抵押债券mutual 相互，双方negotiate 让购negotiating bank 让够汇票银行negotiation 谈判net 净值nominal account 虚帐户nominal rate 名义汇率notary 公证人notary public 公证人note 借据notify 通知notifying bank 通知银行objection 反对obligation 义务，债obligee 债权人ocean bill of lading 海运提单ocean freight 海运费offer 报价office copy 办公室留底official rate 法定汇价off lay 花费，支出offset 补偿on board bill of lading 已装船提单open account 开户open policy 未确定保险单opening rate 开盘汇率order bill of lading 记名提单order check 指定人支票ordinary telegram 寻常电报original 正本outstanding 未付out turn 产量overdraft 透支overdue 过期overhead 管理的overpayment 多付款overstock 库存过剩over valuation 估价过高owner 业主ownership 所有权package 打包packing credit 包装信用证书packing list 打包清单paid-up 付足paper 政权，票据parity 平价party 当事人，一方participate 参与partnership 合伙人par value 票面价值patent 专利权pay 致富payee 受款人permit 许可证personalty 动产petty cash 零用现金plain telegram 明码电报pledge 担保postal money order 邮局汇票position 头寸posting 过账postpone 延期power of attorney 授权书prepay 预付price ceiling 高价price floor 底价principal 本金priority 优先权privilege 特权procedure 程序procuration 代理背价professional charges 公费promissory note 期票prompt 当场交付的proof 证明proposal 建议，投保书pro rate 按照比例proprietor 所有者，业主protest 拒付，抗议书protocol 议定书provision 条款proxy 委托书punctual 准时quadruplicate 三副本，四份quality certificate 品质证明书quota 配额quota system 限额制quotation 报价单rate 估价ratio 比率rate of exchange 汇率real estate 不动产rebate 回扣receipt 收据received for shipment B/L 备运提单red clause 红条款rediscount 重贴现refunds and rebates 回扣register 登记簿registered trade mark 注册商标reimbursement 偿还remittance 汇款renewal 展期repeal 撤销requisition 请求单rescission 解约retailer 零售商retire bill 赎票revenue 收入revocable 可取消的revolving credit 循环信用证rider 附加条款royalty 租费safe box 保管箱salary 薪金sales contract 售货和约schedule 明细表screen 帐secured loan 抵押贷款securities 抵押品，担保人set-off 抵消shipping documents 营运证shipping space 船位shortage 短少shut out 退开sight 见票即付sight draft 即期汇票signature card 印鉴卡single proprietorship 独资slip 传票sola 单张汇票solvency 偿还人special endorsement 记名背书spell 详细说明statistics 统计数据stipulate 订约，保证stock 股票stock exchange 证券交易所stop payment 止付stock holder 股东sublet 转租subscription 订金sundry 杂项supplier 供货商surplus 过剩surveyor 公证人tariff 关税telegraphic address 电报挂号telegraphic transfer 电汇tenor 汇票期限terms 条件through bill of lading 联运提单tolerance 容许偏差transfer 转让transferee 受让人transferor 出让人transshipment 转运traveler’s check 旅行支票trust receipt 信托收据turnover 周转数unclean bill of lading 不洁提货单uncollectible account 坏账unconfirmed 未经确认的underwriter 保险人，下书人unit price 单价usance bill 远期汇票usance letter of credit 远期信用证urgent telegram 急电validity 有效期限voucher 传票warehouse receipt 栈单war risks 战争险warranties 特约条款weight certificate 重量证明书withdrawal 退票writing-off process 销账法yard 码yield 收盘UNIT 1 FACE TO FACEaggressive adjective 敢作敢为/侵略性的aggression - noun 进攻，侵略appointment noun 约会，指定badge noun 徽章，证章colleague noun 同事，同僚head of department noun 部门经理department- noun 部门，科，处managing director noun 常务懂事personnel noun 人员，职员public relations noun 公共关系sales office noun 营业部，销售部sincere adjective 诚挚的，真诚的small talk noun 闲聊superior noun 长者，上级surname noun 姓vice-chairman noun 副主席vice - prefix 副的chairman - noun主席visitor noun 访问者，来宾visit - 拜访，参观whereabouts noun 下落，行踪aperitif noun 开胃酒apparently 显然地behaviour noun 行为，举止chew over noun 考虑，详细讨论counterpart noun 对等的人或物demonstration noun 示范，实证demonstrate – verb 示范，证明disaster noun 灾难manners plural noun 礼貌offence noun 犯罪，冒犯syllable noun 音节tricky adjective 狡猾的，机警的accountant noun 会计，会计师ambitious adjective 有雄心/野心勃勃的application noun 应用程序，应用软件challenge noun 挑战deadline noun 最终期限environment noun 环境，外界finance noun 金融，财政学generate verb 产生，发生hands-on noun 有实际经验的人hectic adjective 忙乱的，忙碌的responsibility noun 责任，职责body language noun 身体语言，手势语言business card noun 名片click verb 发出滴答声co-worker noun 合作者，同事concentrate verb集中conference noun 会议，协商会delegate noun 代表indigestion noun 消化不良quiz noun 测验reliable adjective 可靠的，可信赖的sigh verb 叹息，叹气sniff verb 用力吸气，闻到yawn verb 打呵欠border noun 边界，边ballpark figure noun 约略的数字fact noun 事实，真相flu noun 流感junior adjective 下级的，地位较低的senior adjective 高级的，地位较高的sketch noun 草图，梗概。
酒店英语
每日清洁Daily Cleaning
楼层服务台Floor Counter
日租Day Rate
楼层督导员Floor Supervisor
日租房Day Use
文件夹Folder(Stationary Holder)
豪华酒店Deluxe Hotel
帐单Folio(Bill)
空调Aircondition
中国国际旅行社（国旅）CITS
(China International Travel Service)
婴儿床Baby Cot
中国旅行社（中旅）CTS (China Travel Service)
保姆Baby Sitter
街帐/外客帐City Ledger
行李房Baggage Room
FRONT OFFICE TERMINOLOGY
酒店英语(Foxhis Kendy)
多用插头Adaptor
自助餐厅Cafeteria
相邻房间Adjoining Room
取消（订房）Cancellation
预付订金Advanced Deposit (Paid In Advance)
地毯Carpet
航空信戳Airmail Sticker
急救箱First Aid Box
对照/比较Comparison
一流酒店First Class Hotel
磁性钥匙Cor Key
散客F.I.T ( Free Individual Traveller)
总工程师Chief Engineer
航班误时Flight Delay
值班工程师Duty Engineer
国际直拨长途电话IDD(International Direct Call)
香港会计准则下的会计业务处理和报表编制
2009 May 05 自动转帐存入 DEPOSIT
2009 May 05 交换票支帐 CQ#181007
2009 May 05 交换票支帐 CQ#181008
存款 DEPOSIT
提款 WITHDRAWAL
250,000.00 180,300.00
264,600.00 6,269.50
11,540.00
Salesman
Salesman
Salesman
Salesman Accounting Supervisor Accounts Clerk
Cashier Personnel Officer Personnel Assistant
职位 销售员 销售员 销售员 销售员 会计主任 会计文员 出纳 人事主任 人事助理
• 凭证类别分三种：收、付、转 • 收款凭证：Received Voucher 简写：RV • 付款凭证： Payment Voucher 简写：PV • 转帐凭证：Journal Voucher 简写：JV
凭证号码
本案例中设定凭证号码共7位数，由2 位年份+2位月份+3位自然数组成
例：收款凭证——RV0905001 例：付款凭证——PV0905001 例：转款凭证——JV0905001
accounting subject
Trade Creditors Received in advance Provision for MPF Provision for MPF-ER Provision for MPF-EE Accrual Accrual-Salary Accrual-Bonus Accrual-Commission Accrual-Other Expenses
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零用现金支出凭证Petty Cash Voucher
零用现金支出凭证零用现金支出凭证
PETTY CASH PAYMENT VOUCHER PETTY CASH PAYMENT VOUCHER
日期日期
Date ______________________Date ______________________
致: 财务部编号致: 财务部编号
To: Finance Department Reference No. _____________________To: Finance Department Reference No. _____________________
请支付金额请支付金额Please pay to
_________________________________________________________________the sum of Please pay to
_________________________________________________________________the sum of 人民币人民币
Renminbi Renminbi
请附上票据请附上票据
( PLEASE ATTACH SUPPORTING VOUCHERS )( PLEASE ATTACH SUPPORTING VOUCHERS ) 部门主管部门主管
Dept. Head Dept. Head
部门部门
__________________________Dept.__________________________Dept. ( 请提供相关明细)( 请提供相关明细)
( PLEASE GIVE DETAILS OF ITEMS PURCHASE RECEIVED OR SERVICES
RECEIVED )( PLEASE GIVE DETAILS OF ITEMS PURCHASE RECEIVED OR SERVICES RECEIVED )
批准收款人批准收款人
Approved Cash Received By:Approved Cash Received By:
财务总监过帐财务总监过帐
Director, Finance & Business Support Posted By:Director, Finance & Business Support Posted By:
AC-AP-03AC-AP-03。