【正文】 ixed asset 固定資產(chǎn) fixed cost 固定成本 fixed deposit 定期存款 fixed expense 固定費(fèi)用 foreman 工頭franchise 專(zhuān)營(yíng)權(quán) freight 運(yùn)費(fèi) funds 資金furniture and fixture 家俬及器具 gain 利益general expense 總務(wù)費(fèi)用 general ledger 總分類(lèi)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(shí)間 import duty 進(jìn)口稅 ine 收入 ine tax 所得稅ine from joint venture 合營(yíng)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(fèi)用 indirect labour 間接人工 indorsement 背書(shū) installment 分期付款 insurance 保險(xiǎn)intangible asset 無(wú)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(lái)intrinsic value 內(nèi)在價(jià)值 inventory 存貨 investment 投資investment ine 投資收益 invoice 發(fā)票 item 項(xiàng)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(lèi)賬 legal expense 律師費(fèi) 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(pán) loan 借款long term liability 長(zhǎng)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(fèi)用manufacturing cost 制造成本 market price 市價(jià) materials 原村料material requisition 領(lǐng)料單 medical fee 醫(yī)藥費(fèi) merchandise 商品miscellaneous expense 雜項(xiàng)費(fèi)用mortgage 抵押 mortgagor 抵押人 mortgagee 承押人 movable property 動(dòng)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(yíng)業(yè)費(fèi)用order 訂單organization expense 開(kāi)辦費(fèi) 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(yíng)業(yè)費(fèi)用 order 訂單organization expense 開(kāi)辦費(fèi) original document 原始單據(jù) outlay 支出 output 產(chǎn)量 overdraft 透支 quotation 報(bào)價(jià) 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(fèi) reserve 準(zhǔn)備residual value 剩余價(jià)值 retailer 零售商 returns 退貨 revenue 收入 salary 薪金 sales 銷(xiāo)貨sale return 銷(xiāo)貨退回 sale discount 銷(xiāo)貨折扣 salvage 殘值 sample fee 樣品 scrap 廢料scrap value 殘余價(jià)值 securities 證券 security 抵押品selling mission 銷(xiāo)貨傭金 selling expense 銷(xiāo)貨費(fèi)用 selling price 售價(jià)share capital 股份 share certificate 股票 shareholder 股東short term loan 短期借款 sole proprietorship 獨(dú)資 spare parts 配件 standard cost 標(biāo)準(zhǔn)成本 stock 存貨 stocktake 盤(pán)點(diǎn) stock sheet 存貨表 subsidies 補(bǔ)助金 sundry expense 雜項(xiàng)費(fèi)用 supporting document 附表 surplus 盈余suspense account 暫記賬戶 taxable profit 可徵稅利潤(rùn) tax 稅捐temporary payment 暫付款 temporary receipt 暫收款 time deposit 定期存款 total 合計(jì) total cost 總成本 trade creditor 進(jìn)貨客戶 trade debtor 銷(xiāo)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(fèi) travelling 差旅費(fèi) trial balance 試算表 trust 信托 turnover 營(yíng)業(yè)額unappropriated surplus 未分配盈余unit cost 單位成本unlimited pany 無(wú)限公司 unlimited liability 無(wú)限責(zé)任unpaid dividend 未付股利 valuation 估價(jià) value 價(jià)值 vendor 賣(mài)主 voucher 傳票 wage rate 工資率wage 工資wage allocation sheet 工資分配表warehouse receipt 倉(cāng)庫(kù)收據(jù) welfare expense 褔?yán)M(fèi) wear and tear 秏損 work order 工作通知單 year end 年結(jié)Accounting system 會(huì)計(jì)系統(tǒng) American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì) American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) Audit 審計(jì)Balance sheet 資產(chǎn)負(fù)債表 Bookkeepking 簿記Cash flow prospects 現(xiàn)金流量預(yù)測(cè)Certificate in Internal Auditing 內(nèi)部審計(jì)證書(shū) Certificate in Management Accounting 管理會(huì)計(jì)證書(shū) Certificate Public Accountant注冊(cè)會(huì)計(jì)師 Cost accounting 成本會(huì)計(jì) External users 外部使用者 Financial accounting 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financial forecast 財(cái)務(wù)預(yù)測(cè) Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則Generalpurpose information 通用目的信息Government Accounting Office 政府會(huì)計(jì)辦公室Ine statement 損益表 Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì) Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì)Integrity 整合性Internal auditing 內(nèi)部審計(jì) Internal control structure 內(nèi)部控制結(jié)構(gòu)Internal Revenue Service 國(guó)內(nèi)收入署Internal users 內(nèi)部使用者 Management accounting 管理會(huì)計(jì)Return of investment 投資回報(bào)Return on investment 投資報(bào)酬Securities and Exchange Commission 證券交易委員會(huì) Statement of cash flow 現(xiàn)金流量表Statement of financial position 財(cái)務(wù)狀況表 Tax accounting 稅務(wù)會(huì)計(jì) Accounting equation 會(huì)計(jì)等式 Articulation 勾稽關(guān)系 Business entity 企業(yè)個(gè)體 Capital stock 股本 Corporation 公司 Cost principle 成本原則 Creditor 債權(quán)人 Deflation 通貨緊縮 Disclosure 批露 Expenses 費(fèi)用Financial statement 財(cái)務(wù)報(bào)表 Financial activities 籌資活動(dòng)Goingconcern assumption 持續(xù)經(jīng)營(yíng)假設(shè)Inflation 通貨膨漲 Investing activities 投資活動(dòng)Liabilities 負(fù)債Negative cash flow 負(fù)現(xiàn)金流量Operating activities 經(jīng)營(yíng)活動(dòng)Owner39。s equity 所有者權(quán)益Partnership 合伙企業(yè) Positive cash flow 正現(xiàn)金流量Retained earning 留存利潤(rùn) Revenue 收入Sole proprietorship 獨(dú)資企業(yè) Solvency 清償能力Stabledollar assumption 穩(wěn)定貨幣假設(shè) Stockholders 股東Stockholders39。 equity 股東權(quán)益Window dressing 門(mén)面粉飾