【正文】 sale 銷貨折扣 dishonoured check 退票 dissolution 解散 dividend 股利dividend payable 應(yīng)付股利 documentary bill 押匯匯票 documents 單據(jù)double entry bookkeeping 復(fù)式簿記 draft 匯票 drawee 付款人 drawer 出票人 drawing 提款 duplicate 副本 duties and taxes 稅捐 earnings 業(yè)務(wù)收益 endorser 背書人 entertainment 交際費 enterprise 企業(yè) equipment 設(shè)備 estate 財產(chǎn)estimated cost 估計成本 estimates 概算 exchange 兌換exchange loss 兌換損失 expenditure 經(jīng)費 expense 費用 extension 延期 face value 票面價值 factor 代理商 fair value 公平價值financial statement 財務(wù)報表financial year 財政 finished goods 制成品 finished parts 制成零件 fixed asset 固定資產(chǎn) fixed cost 固定成本 fixed deposit 定期存款 fixed expense 固定費用 foreman 工頭franchise 專營權(quán) freight 運(yùn)費 funds 資金furniture and fixture 家俬及器具 gain 利益general expense 總務(wù)費用 general ledger 總分類賬 goods 貨物goods in transit 在運(yùn)貨物 goodwill 商譽(yù)government bonds 政府債券 gross profit 毛利 guarantee 保證 guarantor 保證人 idle time 停工時間 import duty 進(jìn)口稅 ine 收入 ine tax 所得稅ine from joint venture 合營收益ine from sale of assets 出售資產(chǎn)收入indirect cost 間接成本 indirect expense 間接費用 indirect labour 間接人工 indorsement 背書 installment 分期付款 insurance 保險intangible asset 無形資產(chǎn) interest 利息 interest rate 利率interest received 利息收入 inter office account 內(nèi)部往來intrinsic value 內(nèi)在價值 inventory 存貨 investment 投資investment ine 投資收益 invoice 發(fā)票 item 項目 job 工作job cost 工程成本 joint venture 短期合伙journal 日記賬 labour 人工labour cost 人工成本 land 土地 lease 租約 leasehold 租約 ledger 分類賬 legal expense 律師費 letter of credit 信用狀 liability 負(fù)債limited pany 有限公司 limited liability 有限負(fù)債 limited partnership 有限合夥liquidation 清盤 loan 借款long term liability 長期負(fù)債loss 損失loss on exchange 兌換損失 machinery equipment 機(jī)器設(shè)備manufacturing expense 制造費用manufacturing cost 制造成本 market price 市價 materials 原村料material requisition 領(lǐng)料單 medical fee 醫(yī)藥費 merchandise 商品miscellaneous expense 雜項費用mortgage 抵押 mortgagor 抵押人 mortgagee 承押人 movable property 動產(chǎn) net amount 凈額 net asset 資產(chǎn)凈額 net ine 凈收入 net loss 凈虧損 net profit 純利 net value 凈值 notes 票據(jù)notes payable 應(yīng)付票據(jù) notes receivable 應(yīng)收票據(jù) opening stock 期初存貨 operating expense 營業(yè)費用order 訂單organization expense 開辦費 original document 原始單據(jù) outlay 支出 output 產(chǎn)量 overdraft 透支opening stock 期初存貨 operating expense 營業(yè)費用 order 訂單organization expense 開辦費 original document 原始單據(jù) outlay 支出 output 產(chǎn)量 overdraft 透支 quotation 報價 rate 比率raw material 原料 rebate 回扣 receipt 收據(jù) receivable 應(yīng)收款 recoup 補(bǔ)償 redemption 償還 refund 退款 remittance 匯款 rent 租金 repair 修理費 reserve 準(zhǔn)備residual value 剩余價值 retailer 零售商 returns 退貨 revenue 收入 salary 薪金 sales 銷貨sale return 銷貨退回 sale discount 銷貨折扣 salvage 殘值 sample fee 樣品 scrap 廢料scrap value 殘余價值 securities 證券 security 抵押品selling mission 銷貨傭金 selling expense 銷貨費用 selling price 售價share capital 股份 share certificate 股票 shareholder 股東short term loan 短期借款 sole proprietorship 獨資 spare parts 配件 standard cost 標(biāo)準(zhǔn)成本 stock 存貨 stocktake 盤點 stock sheet 存貨表 subsidies 補(bǔ)助金 sundry expense 雜項費用 supporting document 附表 surplus 盈余suspense account 暫記賬戶 taxable profit 可徵稅利潤 tax 稅捐temporary payment 暫付款 temporary receipt 暫收款 time deposit 定期存款 total 合計 total cost 總成本 trade creditor 進(jìn)貨客戶 trade debtor 銷貨客戶 trademark 商標(biāo) transaction 交易 transfer 轉(zhuǎn)賬transfer voucher 轉(zhuǎn)賬傳票 transportation 運(yùn)輸費 travelling 差旅費 trial balance 試算表 trust 信托 turnover 營業(yè)額unappropriated surplus 未分配盈余unit cost 單位成本unlimited pany 無限公司 unlimited liability 無限責(zé)任unpaid dividend 未付股利 valuation 估價 value 價值 vendor 賣主 voucher 傳票 wage rate 工資率wage 工資wage allocation sheet 工資分配表warehouse receipt 倉庫收據(jù) welfare expense 褔?yán)M wear and tear 秏損 work order 工作通知單 year end 年結(jié)Accounting system 會計系統(tǒng) American Accounting Association 美國會計協(xié)會 American Institute of CPAs 美國注冊會計師協(xié)會 Audit 審計Balance sheet 資產(chǎn)負(fù)債表 Bookkeepking 簿記Cash flow prospects 現(xiàn)金流量預(yù)測Certificate in Internal Auditing 內(nèi)部審計證書 Certificate in Management Accounting 管理會計證書 Certificate Public Accountant注冊會計師 Cost accounting 成本會計 External users 外部使用者 Financial accounting 財務(wù)會計Financial Accounting Standards Board 財務(wù)會計準(zhǔn)則委員會Financial forecast 財務(wù)預(yù)測 Generally accepted accounting principles 公認(rèn)會計原則Generalpurpose information 通用目的信息Government Accounting Office 政府會計辦公室Ine statement 損益表 Institute of Internal Auditors 內(nèi)部審計師協(xié)會 Institute of Management Accountants 管理會計師協(xié)會Integrity 整合性Internal auditing 內(nèi)部審計 Internal control structure 內(nèi)部控制結(jié)構(gòu)Internal Revenue Service 國內(nèi)收入署Internal users 內(nèi)部使用者 Management accounting 管理會計Return of investment 投資回報Return on investment 投資報酬Securities and Exchange Commission 證券交易委員會 Statement of cash flow 現(xiàn)金流量表Statement of financial position 財務(wù)狀況表 Tax accounting 稅務(wù)會計 Accounting equation 會計等式 A