常用會計用語 - 財務管理資源

常見會計用語英語辭彙匯總 acceptance 承兌. Account 帳,帳戶 accountant 會計員. Accounting equation 會計等式. Accounting system 會計系統, ... 2007年11月20日星期二 常用會計用語 常見會計用語英語辭彙匯總acceptance承兌Account帳,帳戶accountant會計員Accountingequation會計等式Accountingsystem會計系統,會計制度accounting會計accountspayable應付賬款accountsreceivable應收賬款accumulatedprofits累積利益adjustingentry調整記錄adjustment調整administrationexpense管理費用advances預付advertisingexpense廣告費agency代理agent代理人agreement契約allotments分配數allowance津貼amalgamation合併AmericanAccountingAssociation美國會計協會AmericanInstituteofCPAs美國註冊會計師協會amortization攤銷amortizedcost應攤成本annuities年金appliedcost已分配成本appliedexpense已分配費用appliedmanufacturingexpense己分配製造費用apportionedcharge攤派費用appreciation漲價articleofassociation公司章程Articulation勾稽關係assessment課稅Assets資産attorneyfee律師費Audit審計auditor審計員averagecost平均成本average平均數baddebt壞賬Balancesheet資産負債表balance餘額bankaccount銀行賬戶bankbalance銀行結存bankcharge銀行手續費bankdeposit銀行存款bankdiscount銀行貼現bankdraft銀行匯票bankloan銀行借款bankoverdraft銀行透支bankersacceptance銀行承兌bankruptcy破產bearer持票人beneficiary受益人bequest遺產billofexchange匯票billoflading提單bill票據billsdiscounted貼現票據billspayable應付票據billsreceivable應收票據boardofdirectors董事會bonds債券bonus紅利bookvalue賬面價值bookkeeper簿記員bookkeeping簿記Bookkeepking簿記branchofficegeneralledger支店往來賬戶broker經紀人broughtdown接前broughtforward接上頁budget預算Businessentity企業個體by-productsales副產品銷售by-product副產品capital股本capitalincome資本收益capitaloutlay資本支出capitalstockcertificate股票Capitalstock股本carrieddown移後carriedforward移下頁cashaccount現金賬戶Cashflowprospects現金流量預測cashinbank存銀行現金cashondelivery交貨收款cashonhand庫存現金cashpayment現金支付cashpurchase現購cashsale現沽cash現金cashier出納員cashierscheck本票CertificateinInternalAuditing內部審計證書CertificateinManagementAccounting管理會計證書certificateofdeposit存款單折certificateofindebtedness借據CertificatePublicAccountant註冊會計師certifiedcheck保付支票certifiedpublicaccountant會計師chargeforremittances匯水手續費charges費用charter營業執照charteredaccountant會計師chattles動產check支票checkbookstub支票存根closedaccount己結清賬戶closing結算closingentries結賬紀錄closingstock期末存貨closingthebook結賬columnarjournal多欄日記賬combination聯合commission傭金commodity商品commonstock普通股company公司compensation賠償compoundinterest複利consignee承銷人consignment寄銷consignor寄銷人consolidatedbalancesheet合併資產負債表consolidatedprofitandlossaccount合併損益表consolidation合併constructioncost營建成本constructionrevenue營建收入contract合同controlaccount統制賬戶copyright版權Corporation公司cost成本Costaccounting成本會計Externalusers外部使用者costoflabour勞工成本costofmanufacture製造成本costofproduction生產成本costofsales銷貨成本costprice成本價格Costprinciple成本原則creditnote收款通知單credit貸方Creditor債權人creditor債權人crossedcheck橫線支票currentaccount往來活期賬戶currentasset流動資產currentliability流動負債currentprofitandloss本期損益debit借方debt債務debtor債務人deed契據deferredassets遞延資產deferredliabilities遞延負債Deflation通貨緊縮deliveryexpense送貨費deliveryorder出貨單delivery交貨demanddraft即期匯票demandnote即期票據demurragecharge延期費depositslip存款單deposit存款depreciation折舊directcost直接成本directlabour直接人工director董事Disclosure批露discountonpurchase進貨折扣discountonsale銷貨折扣discount折扣dishonouredcheck退票dissolution解散dividendpayable應付股利dividend股利documentarybill押匯匯票documents單據doubleentrybookkeeping複式簿記draft匯票drawee付款人drawer出票人drawing提款duplicate副本dutiesandtaxes稅捐earnings業務收益endorser背書人enterprise企業entertainment交際費equipment設備estate財產estimatedcost估計成本estimates概算exchangeloss兌換損失exchange兌換expenditure經費Expenses費用extension延期facevalue票面價值factor代理商fairvalue公平價值FinancialAccountingStandardsBoard財務會計準則委員會Financialaccounting財務會計Financialactivities籌資活動Financialforecast財務預測Financialstatement財務報表financialyear財政年度finishedgoods製成品finishedparts製成零件fixedasset固定資產fixedcost固定成本fixeddeposit定期存款fixedexpense固定費用foreman工頭franchise專營權freight運費funds資金furnitureandfixture傢俬及器具gain利益generalexpense總務費用generalledger總分類賬Generallyacceptedaccountingprinciples公認會計原則General-purposeinformation通用目的資訊Going-concernassumption持續經營假設goodsintransit在運貨物goods貨物goodwill商譽GovernmentAccountingOffice政府會計辦公室governmentbonds政府債券grossprofit毛利guarantee保證guarantor保證人idletime停工時間importduty進口稅income收入incomefromjointventure合營收益incomefromsaleofassets出售資產收入Incomestatement損益表incometax所得稅indirectcost間接成本indirectexpense間接費用indirectlabour間接人工indorsement背書Inflation通貨膨漲installment分期付款InstituteofInternalAuditors內部審計師協會InstituteofManagementAccountants管理會計師協會insurance保險intangibleasset無形資產Integrity整合性interofficeaccount內部往來interestrate利率interestreceived利息收入interest利息Internalauditing內部審計Internalcontrolstructure內部控制結構InternalRevenueService國內收入署Internalusers內部使用者intrinsicvalue內在價值inventory存貨Investingactivities投資活動investmentincome投資收益investment投資invoice發票item項目jobcost工程成本job工作jointventure短期合夥journal日記賬labourcost人工成本labour人工land土地lease租約leasehold租約ledger分類賬legalexpense律師費letterofcredit信用狀Liabilities負債liability負債limitedcompany有限公司limitedliability有限負債limitedpartnership有限合夥liquidation清盤loan借款longtermliability長期負債lossonexchange兌換損失loss損失machineryequipment機器設備Managementaccounting管理會計manufacturingcost製造成本manufacturingexpense製造費用marketprice市價materialrequisition領料單materials原村料medicalfee醫藥費merchandise商品miscellaneousexpense雜項費用mortgage抵押mortgagee承押人mortgagor抵押人movableproperty動產Negativecashflow負現金流量netamount淨額netasset資產淨額netincome淨收入netloss淨虧損netprofit純利netvalue淨值notes票據notespayable應付票據notesreceivable應收票據openingstock期初存貨Operatingactivities經營活動operatingexpense營業費用operatingexpense營業費用order訂單organizationexpense開辦費originaldocument原始單據outlay支出output產量overdraft透支Owner'sequity所有者權益Partnership合夥企業Positivecashflow正現金流量quotation報價rate比率rawmaterial原料rebate回扣receipt收據receivable應收款recoup補償redemption償還refund退款remittance匯款rent租金repair修理費reserve準備residualvalue剩餘價值retailer零售商Retainedearning留存利潤Returnofinvestment投資回報,投資報酬returns退貨Revenue收入salary薪金salediscount銷貨折扣salereturn銷貨退回sales銷貨salvage殘值samplefee樣品scrapvalue殘餘價值scrap廢料SecuritiesandExchangeCommission證券交易委員會securities證券security抵押品sellingcommission銷貨傭金sellingexpense銷貨費用sellingprice售價sharecapital股份sharecertificate股票shareholder股東shorttermloan短期借款Soleproprietorship獨資,獨資企業Solvency清償能力spareparts配件Stable-dollarassumption穩定貨幣假設standardcost標準成本Statementofcashflow現金流量表Statementoffinancialposition財務狀況表stocksheet存貨表stock存貨Stockholders'equity股東權益Stockholders股東stocktake盤點subsidies補助金sundryexpense雜項費用supportingdocument附表surplus盈餘suspenseaccount暫記賬戶Taxaccounting稅務會計tax稅捐taxableprofit可徵稅利潤temporarypayment暫付款temporaryreceipt暫收款timedeposit定期存款totalcost總成本total合計tradecreditor進貨客戶tradedebtor銷貨客戶trademark商標transaction交易transfervoucher轉賬傳票transfer轉賬transportation運輸費travelling差旅費trialbalance試算表trust信託turnover營業額unappropriatedsurplus未分配盈餘unitcost單位成本unlimitedcompany無限公司unlimitedliability無限責任unpaiddividend未付股利valuation估價value價值vendor賣主voucher傳票wageallocationsheet工資分配表wagerate工資率wage工資warehousereceipt倉庫收據wearandtear秏損welfareexpense褔利費Windowdressing門面粉飾workorder工作通知單yearend年結 張貼者： Vincent 於 晚上10:14 沒有留言: 張貼留言 較新的文章 首頁 訂閱： 張貼留言(Atom) 網誌存檔 ▼  2007 (2) ►  十二月 (1) ▼  十一月 (1) 常用會計用語 關於我自己 Vincent 在IT打滾十多年了,沒什麼專長,但什麼都懂一點,對各種系統也都有興趣,對我玩的東西有興趣的話可以來談談 檢視我的完整簡介