bluelights
會計英語詞匯匯總
作為一名會計要掌握的英語詞匯較多，下面我整理了會計英語詞匯，希望對大家有幫助！
常用
accountant genaral 會計主任
account balancde 結(jié)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(fù)債表
account form of profit and loss statement 帳戶式損益表
account payable 應(yīng)付帳款
account receivable 應(yīng)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(yīng)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(fù)債表：balance sheet 可以不大寫b
利潤表： income statements （or statements of income）
利潤分配表：retained earnings
現(xiàn)金流量表：cash flows
1、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(wù) Customer Service ，例如客服員叫CSR，R for representative
人事部 Human Resource
行政部 Admin。
財務(wù)部 Finance & Accounting
x產(chǎn)品供應(yīng) Product Supply，例如產(chǎn)品調(diào)度員叫 P SPlanner
2、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AccountingClerk
主任 supervisor
經(jīng)理 Manager
總經(jīng)理 GM，General Manager
3、費用
入場費admission
運費freight
小費tip
學(xué)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(bǔ)貼 Bonus
外保勞務(wù)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(hù)費 Vehicles maintenance
油料費 Vehicles maintenance
培訓(xùn)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(jī)物料消耗 Article of consumption
勞動保護(hù)費 Labor protection fees
總監(jiān)Director
總會計師 Finance Controller
高級 Senior 如高級經(jīng)理為 SeniorManager
營業(yè)費用 Operating expenses
代銷手續(xù)費 Consignment commission 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(jī)構(gòu)費 Intermediary organs
咨詢費 Consult fees
訴訟費 Legal cost
業(yè)務(wù)招待費 Business entertainment
技術(shù)轉(zhuǎn)讓費 Technology transfer fees
礦產(chǎn)資源補(bǔ)償費 Mineral resources compensation fees
排污費 Pollution discharge fees
房產(chǎn)稅 Housing property tax
車船使用稅 Vehicle and vessel usage license plate tax（VVULPT）
土地使用稅 Tenure tax
印花稅 Stamp tax
財務(wù)費用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項手續(xù)費 Charge for trouble
各項專門借款費用 Special—borrowing cost
一、資產(chǎn)類 Assets
流動資產(chǎn) Current assets
貨幣資金 Cash and cash equivalents
現(xiàn)金 Cash
銀行存款 Cash in bank
其他貨幣資金 Other cash and cash equivalents
外埠存款 Other city Cash in bank
銀行本票 Cashier''s cheque
銀行匯票 Bank draft
信用卡 Credit card
信用證保證金 L/C Guarantee deposits
存出投資款 Refundable deposits
短期投資 Short—term investments
股票 Short—term investments — stock
債券 Short—term investments — corporate bonds
基金 Short—term investments — corporate funds
其他 Short—term investments — other
短期投資跌價準(zhǔn)備 Short—term investments falling price reserves
應(yīng)收款 Account receivable
應(yīng)收票據(jù) Note receivable
銀行承兌匯票 Bank acceptance
商業(yè)承兌匯票 Trade acceptance
應(yīng)收股利 Dividend receivable
應(yīng)收利息 Interest receivable
應(yīng)收賬款 Account receivable
其他應(yīng)收款 Other notes receivable
壞賬準(zhǔn)備 Bad debt reserves
預(yù)付賬款 Advance money
應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable
庫存資產(chǎn) Inventories
物資采購 Supplies purchasing
原材料 Raw materials
包裝物 Wrappage
低值易耗品 Low—value consumption goods
材料成本差異 Materials cost variance
自制半成品 Semi—Finished goods
庫存商品 Finished goods
商品進(jìn)銷差價 Differences between purchasing and selling price
委托加工物資 Work in process — outsourced
委托代銷商品 Trust to and sell the goods on a commission basis
受托代銷商品 Commissioned and sell the goods on a commission basis
存貨跌價準(zhǔn)備 Inventory falling price reserves
分期收款發(fā)出商品 Collect money and send out the goods by stages
待攤費用 Deferred and prepaid expenses
長期投資 Long—term investment
長期股權(quán)投資 Long—term investment on stocks
股票投資 Investment on stocks
其他股權(quán)投資 Other investment on stocks
長期債權(quán)投資 Long—term investment on bonds
債券投資 Investment on bonds
其他債權(quán)投資 Other investment on bonds
長期投資減值準(zhǔn)備 Long—term investments depreciation reserves
股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves
債權(quán)投資減值準(zhǔn)備 Bcreditor''s rights investment depreciation reserves
委托貸款 Entrust loans
本金 Principal
利息 Interest
減值準(zhǔn)備 Depreciation reserves
固定資產(chǎn) Fixed assets
房屋 Building
建筑物 Structure
機(jī)器設(shè)備 Machinery equipment
運輸設(shè)備 Transportation facilities
工具器具 Instruments and implement
累計折舊 Accumulated depreciation
固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves
房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves
機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves
工程物資 Project goods and material
專用材料 Special—purpose material
專用設(shè)備 Special—purpose equipment
預(yù)付大型設(shè)備款 Prepayments for equipment
為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction—in—process
安裝工程 Erection works
在安裝設(shè)備 Erecting equipment—in—process
技術(shù)改造工程 Technical innovation project
大修理工程 General overhaul project
在建工程減值準(zhǔn)備 Construction—in—process depreciation reserves
固定資產(chǎn)清理 Liquidation of fixed assets
無形資產(chǎn) Intangible assets
專利權(quán) Patents
非專利技術(shù) Non—Patents
商標(biāo)權(quán) Trademarks， Trade names
著作權(quán) Copyrights
土地使用權(quán) Tenure
商譽(yù) Goodwill
無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves
專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves
商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves
未確認(rèn)融資費用 Unacknowledged financial charges
待處理財產(chǎn)損溢 Wait deal assets loss or income
待處理財產(chǎn)損溢 Wait deal assets loss or income
待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income
待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income
二、負(fù)債類 Liability
短期負(fù)債 Current liability
短期借款 Short—term borrowing
應(yīng)付票據(jù) Notes payable
銀行承兌匯票 Bank acceptance
商業(yè)承兌匯票 Trade acceptance
應(yīng)付賬款 Account payable
預(yù)收賬款 Deposit received
代銷商品款 Proxy sale goods revenue
應(yīng)付工資 Accrued wages
應(yīng)付福利費 Accrued welfarism
應(yīng)付股利 Dividends payable
應(yīng)交稅金 Tax payable
應(yīng)交增值稅 value added tax payable
進(jìn)項稅額 Withholdings on VAT
已交稅金 Paying tax
轉(zhuǎn)出未交增值稅 Unpaid VAT changeover
減免稅款 Tax deduction
銷項稅額 Substituted money on VAT
出口退稅 Tax reimbursement for export
進(jìn)項稅額轉(zhuǎn)出 Changeover withnoldings on VAT
出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax
轉(zhuǎn)出多交增值稅 Overpaid VAT changeover
未交增值稅 Unpaid VAT
應(yīng)交營業(yè)稅 Business tax payable
應(yīng)交消費稅 Consumption tax payable
應(yīng)交資源稅 Resources tax payable
應(yīng)交所得稅 Income tax payable
應(yīng)交土地增值稅 Increment tax on land value payable
應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable
應(yīng)交房產(chǎn)稅 Housing property tax payable
應(yīng)交土地使用稅 Tenure tax payable
應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax（VVULPT） payable
應(yīng)交個人所得稅 Personal income tax payable
其他應(yīng)交款 Other fund in conformity with paying
其他應(yīng)付款 Other payables
預(yù)提費用 Drawing expense in advance
其他負(fù)債 Other liabilities
待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value
預(yù)計負(fù)債 Anticipation liabilities
長期負(fù)債 Long—term Liabilities
長期借款 Long—term loans
一年內(nèi)到期的長期借款 Long—term loans due within one year
一年后到期的長期借款 Long—term loans due over one year
應(yīng)付債券 Bonds payable
債券面值 Face value， Par value
債券溢價 Premium on bonds
債券折價 Discount on bonds
應(yīng)計利息 Accrued interest
長期應(yīng)付款 Long—term account payable
應(yīng)付融資租賃款 Accrued financial lease outlay
一年內(nèi)到期的長期應(yīng)付 Long—term account payable due within one year
一年后到期的長期應(yīng)付 Long—term account payable over one year
專項應(yīng)付款 Special payable
一年內(nèi)到期的專項應(yīng)付 Long—term special payable due within one year
一年后到期的專項應(yīng)付 Long—term special payable over one year
遞延稅款 Deferral taxes
三、所有者權(quán)益類 Owners’equity
資本 Capita
實收資本（或股本） Paid—up capital（or stock）
實收資本 Paicl—up capital
實收股本 Paid—up stock
已歸還投資 Investment Returned
資本公積 Capital reserve
資本（或股本）溢價 Cpital（or Stock） premium
接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non—cash donate reserve
股權(quán)投資準(zhǔn)備 Stock right investment reserves
撥款轉(zhuǎn)入 Allocate sums changeover in
外幣資本折算差額 Foreign currency capital
其他資本公積 Other capital reserve
盈余公積 Surplus reserves
法定盈余公積 Legal surplus
任意盈余公積 Free surplus reserves
法定公益金 Legal public welfare fund
儲備基金 Reserve fund
企業(yè)發(fā)展基金 Enterprise expension fund
利潤歸還投資 Profits capitalizad on return of investment
利潤 Profits
本年利潤 Current year profits
利潤分配 Profit distribution
其他轉(zhuǎn)入 Other chengeover in
提取法定盈余公積 Withdrawal legal surplus
提取法定公益金 Withdrawal legal public welfare funds
提取儲備基金 Withdrawal reserve fund
提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion
提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and welfare fund
利潤歸還投資 Profits capitalizad on return of investment
應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable
提取任意盈余公積 Withdrawal other common accumulation fund
應(yīng)付普通股股利 Common Stock dividends payable
轉(zhuǎn)作資本（或股本）的普通股股利 Common Stock dividends change to assets（or stock）
未分配利潤 Undistributed profit
四、成本類 Cost
生產(chǎn)成本 Cost of manufacture
基本生產(chǎn)成本 Base cost of manufacture
輔助生產(chǎn)成本 Auxiliary cost of manufacture
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(bǔ)貼 Bonus
外保勞務(wù)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(hù)費 Vehicles maintenance
油料費 Vehicles maintenance
培訓(xùn)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(jī)物料消耗 Article of consumption
勞動保護(hù)費 Labor protection fees
季節(jié)性停工損失 Loss on seasonality cessation
勞務(wù)成本 Service costs
五、損益類 Profit and loss
收入 Income
業(yè)務(wù)收入 OPERATING INCOME
主營業(yè)務(wù)收入 Prime operating revenue
產(chǎn)品銷售收入 Sales revenue
服務(wù)收入 Service revenue
其他業(yè)務(wù)收入 Other operating revenue
材料銷售 Sales materials
代購代售
包裝物出租 Wrappage lease
出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue
返還所得稅 Reimbursement of income tax
其他收入 Other revenue
投資收益 Investment income
短期投資收益 Current investment income
長期投資收益 Long—term investment income
計提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves
補(bǔ)貼收入 Subsidize revenue
國家扶持補(bǔ)貼收入 Subsidize revenue from country
其他補(bǔ)貼收入 Other subsidize revenue
營業(yè)外收入 NON—OPERATING INCOME
非貨幣性交易收益 Non—cash deal income
現(xiàn)金溢余 Cash overage
處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets
出售無形資產(chǎn)收益 Income on sales of intangible assets
固定資產(chǎn)盤盈 Fixed assets inventory profit
罰款凈收入 Net amercement income
支出 Outlay
業(yè)務(wù)支出 Revenue charges
主營業(yè)務(wù)成本 Operating costs
產(chǎn)品銷售成本 Cost of goods sold
服務(wù)成本 Cost of service
主營業(yè)務(wù)稅金及附加 Tax and associate charge
營業(yè)稅 Sales tax
消費稅 Consumption tax
城市維護(hù)建設(shè)稅 Tax for maintaining and building cities
資源稅 Resources tax
土地增值稅 Increment tax on land value
其他業(yè)務(wù)支出 Other business expense
銷售其他材料成本 Other cost of material sale
其他勞務(wù)成本 Other cost of service
其他業(yè)務(wù)稅金及附加費 Other tax and associate charge
費用 Expenses
營業(yè)費用 Operating expenses
代銷手續(xù)費 Consignment commission 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(jī)構(gòu)費 Intermediary organs
咨詢費 Consult fees
訴訟費 Legal cost
業(yè)務(wù)招待費 Business entertainment
技術(shù)轉(zhuǎn)讓費 Technology transfer fees
礦產(chǎn)資源補(bǔ)償費 Mineral resources compensation fees
排污費 Pollution discharge fees
房產(chǎn)稅 Housing property tax
車船使用稅 Vehicle and vessel usage license plate tax（VVULPT）
土地使用稅 Tenure tax
印花稅 Stamp tax
財務(wù)費用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項手續(xù)費 Charge for trouble
各項專門借款費用 Special—borrowing cost
營業(yè)外支出 Nonbusiness expenditure
捐贈支出 Donation outlay
減值準(zhǔn)備金 Depreciation reserves
非常損失 Extraordinary loss
處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets
出售無形資產(chǎn)損失 Loss on sales of intangible assets
固定資產(chǎn)盤虧 Fixed assets inventory loss
債務(wù)重組損失 Loss on arrangement
罰款支出 Amercement outlay
所得稅 Income tax
以前年度損益調(diào)整 Prior year income adjustment
s290443260
accounting會計學(xué)accountant會計師bookkeeping簿記bookkeeper簿記師double-entry bookkeeping復(fù)式簿記single-entry bookkeeping單式簿記account book帳簿,會計簿冊cashbook現(xiàn)金出納簿journal日記簿statement of accounts帳目表,帳單balance (sheet)資產(chǎn)平穩(wěn)表financial year, trading year財政年度income and expenditure, receipts and expenditure, output and input支出和收入assets資產(chǎn)liabilities債務(wù),負(fù)債debit借方turnover, volume of business營業(yè)額,銷售額cash on hand留存現(xiàn)金,庫存現(xiàn)金cash balance現(xiàn)金余額,現(xiàn)款結(jié)存credit balance貸方余額debit balance借方余額,借方差額deficit虧空balance of trade貿(mào)易差額,國際貿(mào)易平衡balance of payments(國際)收支,國際收支差額表
shchengzhang
Account 、Accounting
Account 有很多意思，常見的主要是“說明、解釋;計算、帳單;銀行帳戶”。例如：
1、 He gave me a full account of his plan。
他把計劃給我做了完整的說明。
2、 Charge it to my account。
把它記在我的帳上。
3、 Cashier：Good afternoon。Can I help you ？
銀行出納：下午好，能為您做什么？
Man ：I'd like to open a bank account 。
男人：我想開一個銀行存款帳戶。
還有 account title（帳戶名稱、會計科目）、income account（收益帳戶）、account book（帳簿）等。
在 account 后面加上詞綴 ing 就成為 accounting ，其意義也相應(yīng)變?yōu)闀?、會計學(xué)。例如：
1、Accounting is a process of recording， classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms。
會計是一個以貨幣形式對經(jīng)濟(jì)活動進(jìn)行記錄、分類、匯總以及解釋的過程。
2、It has been said that Accounting is the language of business。
據(jù)說會計是“商業(yè)語言”
3、Accounting is one of the fastest growing profession in the modern business world。
會計是當(dāng)今經(jīng)濟(jì)社會中發(fā)展最快的職業(yè)之一。
4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting。
財務(wù)會計和管理會計是會計的兩個主要的專門領(lǐng)域。
其他還有 accounting profession（會計職業(yè)）、accounting elements（會計要素）等。
Accountant 比Account只多ant三個字母，其意思是會計師、會計人員。例如：
1、A certified public accountant or CPA， as the term is usually abbreviated， must pass a series of examinations， after which he or she receives a certificate。
注冊會計師（或，注冊會計師的縮寫），必須通過一系列考試方可取得證書。
2、Private accountant ， also called executive or administrative accountant， handle the financial records of a business。
私人會計師，也叫做主管或行政會計師，負(fù)責(zé)處理公司的財務(wù)帳目。
總之，這三個詞，有很深的淵源關(guān)系。
Assets、Liabilities
這三個詞分別是資產(chǎn)、負(fù)債和所有者權(quán)益，是會計等式的三個要素。
Assets 這個詞表示資產(chǎn)時一定要用復(fù)數(shù)形式，即詞尾要有 “s”。如果不用復(fù)數(shù)形式，就成為“寶物，天賦、技能”的意思。例如：
1、 Assets are properties that are owned and have monetary values;for instance，cash，inventory，buildings，equipment。
資產(chǎn)是指企業(yè)所擁有的'、具有貨幣價值的財產(chǎn)，如現(xiàn)金、存貨、建筑物、設(shè)備。
2、 Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units。
資產(chǎn)是由企業(yè)擁有或控制并能用貨幣計量的經(jīng)濟(jì)資源。
3、 Assets can be classified into current assets and non—current assets 。
資產(chǎn)可以劃分為流動資產(chǎn)和非流動資產(chǎn)。
Liabilities 是liability 的復(fù)數(shù)形式。它的意思是法律上的責(zé)任、義務(wù)。如 liability for an accident （肇事的責(zé)任）;liability to pay taxes （納稅的義務(wù)）。只有其為復(fù)數(shù)形式 liabilities 時才表示負(fù)債、債務(wù)的意思。例如：
1、 Liabilities are the obligations or debt that a business must pay in money or services at some time in the future。
負(fù)債是指將來需用貨幣或服務(wù)償還的債務(wù)或履行的義務(wù)。
2、 Liabilities are amounts owned to outsiders， such as notes payable， accounts payable， bonds payable。
負(fù)債是欠外部的數(shù)額，如應(yīng)付票據(jù)、應(yīng)付帳款、應(yīng)付債券。
Owner's equity 是由 owner （所有者、業(yè)主）和equity （權(quán)益）構(gòu)成為“業(yè)主權(quán)益”。例如：
1、 Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities。
業(yè)主權(quán)益代表業(yè)主對企業(yè)凈資產(chǎn)的權(quán)益或要求權(quán)，凈資產(chǎn)是指企業(yè)的資產(chǎn)總額與負(fù)債之間的差額。
2、 Capital is the interest of the owners in an enterprise。 Also known as owner's equity。
資本是企業(yè)所有者的利益，也稱為業(yè)主權(quán)益。
3、 Owner's equity include owner “s investment in a business and accumulated operating results since the beginning of the operation。
業(yè)主權(quán)益包括業(yè)主的投資以及企業(yè)自開業(yè)以來積累的經(jīng)營成果。
上述會計要素相互之間的關(guān)系用一個簡單的數(shù)學(xué)公式來表示，就是
Assets=Liabilities+Owner's equity
資產(chǎn)=負(fù)債+業(yè)主權(quán)益
Ledgers 和 Journals
Ledgers 在簿記上是分類帳的意思，可以和其他詞匯搭配，構(gòu)成許多會計詞匯。如ledger accounts（分類帳戶）、general ledger（總分類帳）、subsidiary ledger（明細(xì)分類帳）等。例如：
1、 Ledger accounts are used to record business transactions' effect on an accounting entity。
分類帳戶被用來記錄交易對會計主體的影響。
2、 A ledger account is simply a record of changes （increase and decrease）and balances in value of a specific accounting item。
分類帳戶不過是特定會計項目價值的變動（增加與減少）和結(jié)余的記錄。
3、 The general ledger is the book used to list all the accounts established by an organization。
總分類帳是一本列出一個單位所設(shè)立的全部帳戶的帳本。
4、 Further simplification of the general ledger is brought about by the use of subsidiary ledger。
使用明細(xì)分類帳使總分類帳更加簡化明了。
5、 The advantages of subsidiary ledger are as following：（1）reduces ledger detail ;（2）permits better division of labor;（3）permits a different sequence of accounts;（4）permits better internal control。
明細(xì)分類帳的優(yōu)點如下;（1）減少分類帳的細(xì)節(jié);（2）使勞動分工更合理;（3）允許不同的帳戶排序（4）便于更好地內(nèi)部控制。
Journal 比較常用的意思是“日記、日志;雜志、刊物”，如keep a journal （記日志）、a ship's journal （航海日志），a monthly journal （月刊），單詞 diary 也有“日記”的意思，但journal 比 diary 更強(qiáng)調(diào)“正式記錄”。Journal 在會計詞匯上的意思是“日記帳”。例如：
1、 In a western accounting system ，the information about each business transaction is initially recorded in an accounting record called a Journal。
在西方會計體系中，有關(guān)每筆經(jīng)濟(jì)交易的資料最初是記在一本叫做“日記帳”的會計帳上。
2、 A journal is a chronological（arrange in order of time ） record of business transactions。
日記帳是對經(jīng)濟(jì)交易的序時（即按時間的順序）記錄。
3、 In a journal entry， the debits and credits for given transaction are recorded together， but when the transaction is recorded in the ledger， the debits and credits are entered in different accounts。
在日記帳上記帳時，既定交易的借方和貸方一起被記錄，但在分類帳記錄中，一筆交易的借方和貸方進(jìn)入不同的帳戶中。
4、 A journal may be a general journal or it may be a group of special journals。
日記帳可以是一本通用日記帳，也可以是一組特種日記帳。
梧桐春雨
這個百度一下應(yīng)該很多啊。acceptance 承兌account 賬戶accountant 會計員accounting 會計accounting system 會計制度accounts payable 應(yīng)付賬款accounts receivable 應(yīng)收賬款accumulated profits 累積利益adjusting entry 調(diào)整記錄adjustment 調(diào)整administration expense 管理費用advances 預(yù)付advertising expense 廣告費agency 代理agent 代理人agreement 契約allotments 分配數(shù)allowance 津貼amalgamation 合并amortization 攤銷amortized cost 應(yīng)攤成本annuities 年金applied cost 已分配成本applied expense 已分配費用applied manufacturing expense 己分配制造費用apportioned charge 攤派費用appreciation 漲價article of association 公司章程assessment 課稅assets 資產(chǎn)attorney fee 律師費audit 審計auditor 審計員average 平均數(shù)average cost 平均成本bad debt 壞賬balance 余額balance sheet 資產(chǎn)負(fù)債表bank account 銀行賬戶bank balance 銀行結(jié)存bank charge 銀行手續(xù)費bank deposit 銀行存款bank discount 銀行貼現(xiàn)bank draft 銀行匯票bank loan 銀行借款bank overdraft 銀行透支bankers acceptance 銀行承兌bankruptcy 破產(chǎn)bearer 持票人beneficiary 受益人bequest 遺產(chǎn)bill 票據(jù)bill of exchange 匯票bill of lading 提單bills discounted 貼現(xiàn)票據(jù)bills payable 應(yīng)付票據(jù)bills receivable 應(yīng)收票據(jù)board of directors 董事會bonds 債券bonus 紅利book value 賬面價值bookkeeper 簿記員bookkeeping 簿記branch office general ledger 支店往來賬戶broker 經(jīng)紀(jì)人brought down 接前brought forward 接上頁budget 預(yù)算by-product 副產(chǎn)品by-product sales 副產(chǎn)品銷售capital 股本capital income 資本收益capital outlay 資本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下頁cash 現(xiàn)金cash account 現(xiàn)金賬戶cash in bank 存銀行現(xiàn)金cash on delivery 交貨收款cash on hand 庫存現(xiàn)金cash payment 現(xiàn)金支付cash purchase 現(xiàn)購cash sale 現(xiàn)沽cashier 出納員cashiers check 本票certificate of deposit 存款單折certificate of indebtedness 借據(jù)certified check 保付支票certified public accountant 會計師charges 費用charge for remittances 匯水手續(xù)費charter 營業(yè)執(zhí)照chartered accountant 會計師chattles 動產(chǎn)check 支票checkbook stub 支票存根closed account 己結(jié)清賬戶closing 結(jié)算closing entries 結(jié)賬紀(jì)錄closing stock 期末存貨closing the book 結(jié)賬columnar journal 多欄日記賬combination 聯(lián)合commission 傭金commodity 商品common stock 普通股company 公司compensation 賠償compound interest 復(fù)利consignee 承銷人consignment 寄銷consignor 寄銷人consolidated balance sheet 合并資產(chǎn)負(fù)債表consolidated profit and loss account 合并損益表consolidation 合并construction cost 營建成本construction revenue 營建收入contract 合同control account 統(tǒng)制賬戶copyright 版權(quán)corporation 公司cost 成本cost accounting 成本會計cost of labour 勞工成本cost of production 生產(chǎn)成本cost of manufacture 制造成本cost of sales 銷貨成本cost price 成本價格credit 貸方credit note 收款通知單creditor 債權(quán)人crossed check 橫線支票current account 往來活期賬戶current asset 流動資產(chǎn)current liability 流動負(fù)債current profit and loss 本期損益debit 借方debt 債務(wù)debtor 債務(wù)人deed 契據(jù)deferred assets 遞延資產(chǎn)deferred liabilities 遞延負(fù)債delivery 交貨delivery expense 送貨費delivery order 出貨單demand draft 即期匯票demand note 即期票據(jù)demurrage charge 延期費deposit 存款deposit slip 存款單depreciation 折舊direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 進(jìn)貨折扣discount on 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 財政年度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income 收入income tax 所得稅income from joint venture 合營收益income 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 income 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 company 有限公司limited liability 有限負(fù)債limited partnership 有限合伙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 income 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 commission 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 可征稅利潤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 運輸費travelling 差旅費trial balance 電子表格trust 信托turnover 營業(yè)額unappropriated surplus 未分配盈余unit cost 單位成本unlimited company 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)Mwear and tear 秏損work order 工作通知單year end 年結(jié)
優(yōu)質(zhì)會計資格證問答知識庫
