雙雙魚(yú)兒
這個(gè)百度一下應(yīng)該很多啊。acceptance 承兌account 賬戶accountant 會(huì)計(jì)員accounting 會(huì)計(jì)accounting system 會(huì)計(jì)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(fèi)用advances 預(yù)付advertising expense 廣告費(fèi)agency 代理agent 代理人agreement 契約allotments 分配數(shù)allowance 津貼amalgamation 合并amortization 攤銷(xiāo)amortized cost 應(yīng)攤成本annuities 年金applied cost 已分配成本applied expense 已分配費(fèi)用applied manufacturing expense 己分配制造費(fèi)用apportioned charge 攤派費(fèi)用appreciation 漲價(jià)article of association 公司章程assessment 課稅assets 資產(chǎn)attorney fee 律師費(fèi)audit 審計(jì)auditor 審計(jì)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(fèi)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(huì)bonds 債券bonus 紅利book value 賬面價(jià)值bookkeeper 簿記員bookkeeping 簿記branch office general ledger 支店往來(lái)賬戶broker 經(jīng)紀(jì)人brought down 接前brought forward 接上頁(yè)budget 預(yù)算by-product 副產(chǎn)品by-product sales 副產(chǎn)品銷(xiāo)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(yè)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(kù)存現(xiàn)金cash payment 現(xiàn)金支付cash purchase 現(xiàn)購(gòu)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(huì)計(jì)師charges 費(fèi)用charge for remittances 匯水手續(xù)費(fèi)charter 營(yíng)業(yè)執(zhí)照chartered accountant 會(huì)計(jì)師chattles 動(dòng)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(xiāo)人consignment 寄銷(xiāo)consignor 寄銷(xiāo)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(yíng)建成本construction revenue 營(yíng)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(huì)計(jì)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(xiāo)貨成本cost price 成本價(jià)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(lái)活期賬戶current asset 流動(dòng)資產(chǎn)current liability 流動(dòng)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(fèi)delivery order 出貨單demand draft 即期匯票demand note 即期票據(jù)demurrage charge 延期費(fèi)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(xiāo)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(shū)人entertainment 交際費(fèi)enterprise 企業(yè)equipment 設(shè)備estate 財(cái)產(chǎn)estimated cost 估計(jì)成本estimates 概算exchange 兌換exchange loss 兌換損失expenditure 經(jīng)費(fèi)expense 費(fèi)用extension 延期face value 票面價(jià)值factor 代理商fair value 公平價(jià)值financial statement 財(cái)務(wù)報(bào)表financial year 財(cái)政年度f(wàn)inished 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(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income 收入income tax 所得稅income from joint venture 合營(yíng)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(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 income 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 company 有限公司limited liability 有限負(fù)債limited partnership 有限合伙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 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(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 commission 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 可征稅利潤(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 電子表格trust 信托turnover 營(yíng)業(yè)額unappropriated surplus 未分配盈余unit cost 單位成本unlimited company 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)
韭菜1975
1. Statement of Financial Position(Balance Sheet), Statement of Comprehensive Income(Income Statement), Cash Flow Statement還要分別解釋么?In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship, a business partnership or a company. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. a cash flow statement, also known as statement of cash flows or funds flow statement,[1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing, and financing activities. 我這網(wǎng)卡要沒(méi)錢(qián)了,先發(fā)出來(lái),免得沒(méi)了,改天再給您補(bǔ)吧~
小寶cute
會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)詞匯三
引導(dǎo)語(yǔ):我為大家分享,會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)詞匯三,謝謝您的閱讀。
支出 Outlay
業(yè)務(wù)支出 Revenue charges
主營(yíng)業(yè)務(wù)成本 Operating costs
產(chǎn)品銷(xiāo)售成本 Cost of goods sold
服務(wù)成本 Cost of service
主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge
營(yíng)業(yè)稅 Sales tax
消費(fèi)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(xiāo)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(fèi) Other tax and associate charge
費(fèi)用 Expenses
營(yíng)業(yè)(銷(xiāo)售)費(fèi)用 Operating expenses
代銷(xiāo)手續(xù)費(fèi) Consignment commission charge
運(yùn)雜費(fèi) Transportation
保險(xiǎn)費(fèi) Insurance premium
展覽費(fèi) Exhibition fees
廣告費(fèi) Advertising fees
5502 管理費(fèi)用 Administrative expenses
職工工資 Staff Salaries
修理費(fèi) Repair charge
低值易耗攤銷(xiāo) Article of consumption
辦公費(fèi) Office allowance
差旅費(fèi) Traveling expense
工會(huì)經(jīng)費(fèi) Labor union expenditure
研究與開(kāi)發(fā)費(fèi) Research and development expense
福利費(fèi) Employee benefits/welfare
職工教育經(jīng)費(fèi) Personnel education
待業(yè)保險(xiǎn)費(fèi) Unemployment insurance
勞動(dòng)保險(xiǎn)費(fèi) Labor insurance
醫(yī)療保險(xiǎn)費(fèi) Medical insurance
會(huì)議費(fèi) Conference
聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs
咨詢費(fèi) Consult fees
訴訟費(fèi) Legal cost
業(yè)務(wù)招待費(fèi) Business entertainment
技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees
礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees
排污費(fèi) Pollution discharge fees
房產(chǎn)稅 Housing property tax
車(chē)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(cái)務(wù)費(fèi)用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項(xiàng)手續(xù)費(fèi) Charge for trouble
各項(xiàng)專(zhuān)門(mén)借款費(fèi)用 Special-borrowing cost
營(yíng)業(yè)外支出 No business expenditure
捐贈(zèng)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(wú)形資產(chǎn)損失 Loss on sales of intangible assets
固定資產(chǎn)盤(pán)虧 Fixed assets inventory loss
債務(wù)重組損失 Loss on arrangement
罰款支出 Embracement outlay
所得稅 Income tax
以前年度損益調(diào)整 Prior year income adjustment
唐尼小姐
要中文還是英文啊?都寫(xiě)了點(diǎn),您自己選吧~呵呵~2.下列賬戶的本質(zhì)是什么?a,留存收益,這個(gè)通常寫(xiě)作retained earnings,retained earnings refers to the portion of net income which is retained by the corporation rather than distributed to its owners as dividends.它是所有者權(quán)益的一部分,所以they are reported in the shareholders' equity section of the balance sheet.b,unearned revenue,是未實(shí)現(xiàn)收益,"Unearned revenue" accounts represent the amount of cash received before services are provided. Since services have not been provided yet, it is not revenue."Unearned revenue" accounts are liabilities of the company, because they should be paid back to the other party if service is not provided in the future.也就是說(shuō)本質(zhì)是負(fù)債c,應(yīng)收票據(jù)Written promises to receive stated sums of money at future dates, classified as current (if due within 12 months) or non-current (if due after 12 months) of the balance sheet date,本質(zhì)是資產(chǎn)d,這個(gè)沒(méi)聽(tīng)說(shuō)過(guò),但是allowance類(lèi)的通常都是費(fèi)用類(lèi)賬戶e,????這個(gè)是什么啊~paid in below?還是paid in capital?如果是paid in capital那就是refers to the capital contributed to a corporation by investors on top of the par value of capital stock. In other words, the money that a company gets from potential investors in addition to the stated value of the stock.如果就是paid in below,那我只能按照paid in full這個(gè)來(lái)推斷了,就是未足額支付,或者未足額繳付,看主體是誰(shuí)才能決定它的性質(zhì)
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