会计英语词汇han中英文对照

会计 词汇中英文对照Accounts Payable 应付账款Accounts Receivable 应收账款Accruals 权责发生额Adjusting Entries 调整分录Administrative Expenses 行政开支Advertising Expenses 广告费用Aging of Accounts Receivable 应收账款到期时间表Assets 资产Auditing 审计Authorized Stock 核准股本Average Cost Method 平均成本法（ 库存 ）Bad Debts Expense 坏账费用Balance Sheets 资产平衡表Bank Accounts 银行账户Bank Service Charge银行服务费用Bank Sta tem ents银行报表Bearer Bonds 无记名债券Bond Certificates债券证书Bond Indenture 债券契约Bonding, Employee 雇员担保保险Bonds Payable 应付债券Bonus 奖金津贴Book Value 账面价值Bookkeeping 簿记Break-even Point 盈亏平衡点Budget 预算Buildings 建筑物By-laws 公司规章Calendar Year 公历年Call Price 赎回价格Callable BondsCanceled CheckCapital 资本Capital LeasesCarrying ValueCash 现金可赎回债券被取消 的 支票资本租赁库存账面价值Cash-basis Accounting 收付实现制Cash Equivalents 现金等价物Cash Receipts 现金收入Chart of Accounts 会计 科目表Charter for Corporations 公司宪章Check Register 支票登记簿Checks 支票Closing Entries 结账分录Collection 收款Common Stock 普通股Compound Interest 复利Consigned Goods 寄售货物合并财务报表Consolidated Financial StatementsContingent Liabilities 或有负债Controllers会计 主任Controlling Interest 控股权益Convertible Bonds 可转换公司债券Copyrights 版权Cost Accounting 成本 会计Cash Flow 现金流量Collateral 抵押 品Cost of Capital 资本成本Cost of Goods Sold 销货成本Cost-volume-profit Analysis (CVP)成本数量利润分析Credit Cards 信用卡Crediting 贷记Creditors 债权人Cross-footing 交叉计算Cumulative Dividend 累积股息Current Assets 流动资产Current LiabilitiesDebenture Bonds短期负债信用债券 （ 无抵押担保）Debiting 借记Declaration Date宣布支付股息日Deferred Revenue 递延收入Deficit 赤字Depletion 折耗Deposits in TransitDepreciation 折旧在途存款Direct Labor 直接人工成本Discount 折扣Dividends 股息Double-entry System 复式计帐制Drawings 提款Earnings 盈利Effective-interest Method 实际利息法Employees 雇员Equipment 设备Equity 资本权益Expenses 费用Face Value 票面价值Factory Overhead 工厂管理费用Fair Value 公允价值Federal Unemployment Taxes 联邦失业保障税FICA (Federal Insurance Contribution Acts)Taxes美国联邦保险税Financial Accounting Standards Board (FASB)财务 会计 准则委员会Financial Statements财务报表Financing Activities筹资行为Finished Goods 制成品First-in, First-out Method (FIFO)先进先出法( 存货 )Fiscal Year 财政年度Fixed Assets 固定资产Footing 合计Fraud 欺诈行为Freight Costs 运费Fringe Benefits附带福利Gains 收益General Journal普通日记账General Ledgers总账Generally Accepted Accounting Principles (GAAP)通用 会计 准则Going Concern 持续经营企业Goodwill 商誉Gross Profit 毛利Income Statements收益表Income Taxes 所得税Intangible Assets无形资产Interest 利息Internal Control 内部控制Internal Rate of Return 内部收益率Inventory 存货Investment 投资Journals 流水账Labor 劳工Last-in, First-out Method (LIFO)后进先出法( 存货 )Liabilities 负债Licenses 执照Limited Liability Companies 有限责任公司Limited Partners 有限责任合伙人Liquidation 清盘Liquidity Ratios流动资金比率长期负债投资亏损取成本或市场价较低者Long-term LiabilitiesLosses on InvestmentsLower of Cost or Market (LCM)Management 管理层Manufacturing Operations制造业务Market Value 市场价格Marketing 市场营销Matching Principle收支对应原则Maturity Date 到期日Medicare 美国医疗保障制度Merchandise Inventory 商品库存Mortgage 抵押贷款Mutual Funds 互助基金Automation Quotations) 纳斯达克NASDAQ (National Association of Security Dealers （ 全国证券交易商协会自动报价系统 ）Net Income 净收入Net Loss 净亏损Net Present Value 净现值非盈利组织New York Stock Exchange (NYSE) 纽约证券交易所Not-for-profit OrganizationsNotes Payable 应付票据Notes Receivable 应收票据NSF Check 存款不足支票Obsolescence 陈废Operating Activities经营活动Operating Expenses 营业支出Operating Leases经营性租赁Opportunity Cost机会成本Outstanding Checks 未付款 的 支票Overhead 经常性管理开支Owners Capital业主资本Paid-in Capital实收资本Parent Company母公司Partnerships 合伙企业Patents 专利权Payee 收款人Payroll 工资名单Pension Funds 退休金基金Percentage-of-completion Method 完工百分率法Periodic Inventory Systems 定期盘存制度Permanent Accounts 永久性账户Perpetual Inventory Systems 永续盘存制度Petty Cash 零用金Plant Assets 工厂资产Posting 记账Preferred Stock 优先股Premium: on Bonds债券溢价Prepaid Expenses预付费用Price-Earnings (P-E) Ratio市盈率Process Cost Systems 分步成本制度Profit Margin 利润率Promissory Notes本票Property, Plant, and Equipment (PPE) 物业，工厂及设备Proprietorships独资经营Ratio Analysis 比率分析Raw Materials 原材料Real Estate 房地产Record Date 股票所有人登记日期Redemption Price回购价格Research and Development (R&D) Costs 研发费用Residual Value 剩余价值Retailers 零售商Retained Earnings 留成收益Return on Investment (ROI) 投资回报率Revenues 收入Salaries 薪水Sales 销售额Sales Tax 销售税Salvage Value 残值Securities 证券Selling Expenses 销售费用Serial Bonds 分期偿还债券Shareholders Equity股东权益Short-term Investments短期投资Sinking Funds 偿债基金Social Security Taxes 社会保障税State Unemployment Taxes 州失业保障税Stock Certificates 股票凭证Stock Splits 股票分股Straight-line Amortization Method直线摊销法Subsidiary Company 子公司Sunk Cost 沉没成本Suppliers 供应商Supply Chain 供应链Temporary Accounts 暂记账户Term Bonds 定期债券Time Value of Money 货币时间价值Trademarks 商标Transactions 交易Treasurer 财务主管Treasury Stock 库存股份Trial Balance 试算表Trustee 受托管理人Unearned Revenue 预收收入Unit Production Costs单位生产成本Unlimited Liability 无限责任Useful Life of Assets资产使用寿命Variable Costs 可变成本Vouchers 凭单加权平均法Wages Payable 应付工资Weighted-average MethodWholesalers 批发商Work in Process 在制品Work Sheet 工作单Working Capital 周转资金欢 迎 您 的 下 载