【正文】 ounting function會計職能,會計功能accounting glossary會計詞匯accounting graph會計圖表,核算圖表accounting guidelines會計指南,會計指引accounting historiography會計學史,會計史accounting ine會計收益,賬面收益accounting indices會計指標,核算指標accounting information會計信息,會計資訊accounting item賬項,賬目accounting language會計語言accounting law會計法accounting legislation會計立法accounting literature會計文獻,會計學文獻accounting loss會計損失accounting manual會計手冊,會計工作守則accounting measurement會計計量accounting mechanism會計機制accounting method會計方法accounting model會計模式accounting objective會計目標accounting officer會計主任,會計主管accounting organisation會計組織accounting period會計期間,會計報告期accounting personnel會計人員accounting philosophy會計哲學accounting policy會計政策accounting policy change會計政策變更accounting postulate會計假設,會計假定accounting practice會計實務,會計慣例,會計師事務所accounting principles會計原則,會計原理accounting procedure會計程序accounting process會計處理程序,會計過程accounting profession會計職業(yè),會計專業(yè),會計行業(yè)accounting profit會計利潤accounting programme記賬程序accounting rate of return會計報酬率accounting ratio會計比率,財務比率accounting record會計記錄,會計簿籍a(chǎn)ccounting reference date會計參照日accounting reference period會計參照期間accounting reform會計改革accounting regulation會計法規(guī),會計規(guī)范accounting report會計報告,會計報表accounting representation會計反映accounting responsibility會計責任accounting routine會計程序accounting rule會計規(guī)則accounting service會計服務accounting software會計軟件accounting software package會計軟件包accounting staff會計工作人員accounting statement會計報表accounting supervision會計監(jiān)督accounting system會計制度,會計系統(tǒng)accounting technique會計技術accounting tems會計術語accounting terminology會計名詞,會計術語accounting theory會計理論accounting thoughts會計思想accounting treatment會計處理accounting trend會計趨勢,會計動態(tài)accounting unit會計單位,賬務處理單位accounting valuation會計計價,會計估價accounting voucher記賬憑證accounting work會計業(yè)務,會計工作accounting year會計年度accounts payable應付賬款accounts payable ledger應付賬款總賬,應付賬款分類賬accounts payable period應付賬款期accounts payable register應付賬款登記簿accounts prepaid預付賬款,預付貨款accounts receivable應收賬款accounts receivable ledger應收賬款總賬,應收賬款分類賬accounts receivable period應收賬款期accounts receivable turnover應收賬款周轉率accreditation評審accredited party授信買方accreditee信用證接受人,信用證受益人accrediting party信用證開立方accreditor信用證申請人accretion of capital資本增值accrual accounting權責發(fā)生制會計,應計制會計accrual accounting model應計會計模式accrual basis權責發(fā)生制,應計制accrual concept權責發(fā)生概念,應計概念accrual date應收應付日期,應計日期accruals應計項目accrued asset應計資產(chǎn)accrued basic wage應計基本工資accrued bonus應計獎金accrued depreciation應計折舊accrued dividend應計股利accrued expense應計費用accrued ine應計收益accrued interest payable應計未付利息accrued interest receivable應計未收利息accrued item應計項目accrued liability應計負債accrued loss應計損失accrued payable應計未付款項accrued payroll應計未付工資accrued pension cost應計養(yǎng)老金成本accrued profit應計利潤accrued receivables應計未收款項accrued rent應計租金accrued revenue應計收入accrued tax應計稅款,應付稅款accrued wage應計未付工資accumuated dividend累計股利accumulated amortisation累計攤銷,累積攤銷accumulated apportionment累計分配,累積分配accumulated cost累計成本,累積成本accumulated deficit累計虧損,累積虧損accumulated depletion累計折耗,累積折耗accumulated depreciation累計折舊。s handbook會計師手冊accountant39。s certificate會計師證明書accountant39。39。39。39。39。好accountant genaral 會計主任　　account balancde 結平的帳戶　　account bill 帳單　　account books 帳　　account classification 帳戶分類　　account current 往來帳　　account form of balance sheet 帳戶式資產(chǎn)負債表　　account form of profit and loss statement 帳戶式損益表　　account payable 應付帳款　　account receivable 應收帳款　　account of payments 支出表　　account of receipts 收入表　　account title 帳戶名稱，會計科目　　accounting year 或financial year 會計年度　　accounts payable ledger 應付款分類帳　　Accounting period（會計期間）　　are related to specific time periods ,typically one year（通常是一年)　　資產(chǎn)負債表：balance sheet 可以不大寫b　　利潤表： ine statements (or statements of ine)　　利潤分配表：retained earnings　　現(xiàn)金流量表：cash flows部門的稱謂　　市場部Marketing　　銷售部 Sales Department （也有其它講法，如寶潔公司銷售部叫客戶生意發(fā)展部CBD）　　客戶服務　Customer Service ，例如客服員叫CSR，R for representative　　人事部 Human Resource　　行政部 Admin.　　財務部 Finance amp。 Accounting　　產(chǎn)品供應 Product Supply，例如產(chǎn)品調度員叫　P S　Planner人員的稱謂　　助理 Assistant　　秘書 secretary　　前臺接待小姐 Receptionist　　文員 clerk ，如會計文員為Accounting Clerk　　主任　supervisor　　經(jīng)理　Manager　　總經(jīng)理 GM，General Manager　　入場費admission　　運費freight　　小費tip　　學費tuition　　價格，代價charge　　制造費用 Manufacturing overhead　　材料費 Materials　　管理人員工資 Executive Salaries　　獎金 Wages　　退職金 Retirement allowance　　補貼 Bonus　　外保勞務費 Outsourcing fee　　福利費 Employee benefits/welfare　　會議費 Coferemce　　加班餐費 Special duties　　市內(nèi)交通費 Business traveling　　通訊費 Correspondence　　電話費 Correspondence　　水電取暖費 Water and Steam　　稅費 Taxes and dues　　租賃費 Rent　　管理費 Maintenance　　車輛維護費 Vehicles maintenance　　油料費 Vehicles maintenance　　培訓費 Education and training　　接待費 Entertainment　　圖書、印刷費 Books and printing　　運費 Transpotation　　保險費 Insurance premium　　支付手續(xù)費 Commission　　雜費 Sundry charges　　折舊費 Depreciation expense　　機物料消耗 Article of consumption　　勞動保護費 Labor protection fees　　總監(jiān)Director　　總會計師 Finance Controller　　高級 Senior 如高級經(jīng)理為　Senior Manager　　營業(yè)費用 Operating expenses　　代銷手續(xù)費 Consignment mission charge　　運雜費 Transpotation　　保險費 Insurance premium　　展覽費 Exhibition fees　　廣告費 Advertising fees　　管理費用 Adminisstrative expenses　　職工工資 Staff Salaries　　修理費 Repair charge　　低值易耗攤銷 Article of consumption　　辦公費 Office allowance　　差旅費 Travelling expense　　工會經(jīng)費 Labour union expenditure　　研究與開發(fā)費 Research and development expense　　福利費 Employee benefits/welfare　　職工教育經(jīng)費 Personnel education　　待業(yè)保險費 Unemployment insurance　　勞動保險費 Labour insurance　　醫(yī)療保險費 Medical insurance　　會議費 Coferemce　　聘請中介機構費 Intermediary organs　　咨詢費 Consult fees　　訴訟費 Legal cost　　業(yè)務招待費 Business entertainment　　技術轉讓費 Technology transfer fees　　礦產(chǎn)資源補償費