会计英语专业术语.docx

会计英语专业术语.docx会计英语专业术语汇集1・Bookkeeping簿记Data-processing数据处理Double-entry复式记账Single-ount账户JournalFl记账Ledger分类账generalledger总分类账subsidiaryledger明细分类账Capital资本Stock(inventory)worth净值Currentliabilities流动负债Long-termliabilities长期负债Stockholders'equity=proprietorship业主(股东)ountingequation/formula会计等式/方程式Debit借方Credit贷方Cashinbank银行存款Bankloan银行存款Tofoot(footing)ounting成本会计Sellingprice销售价格32・Allowance折让Discount折扣Grossprofit毛利Salesreturns销售退回Currentassets流动资产Fixedassets固定资产Intangibleassets无形资产Balancesheet资产负债表Patent专利权41・Copyright版权Franchise专营权,rualbasis(theproducedauthoritysystem)权责发牛制Prepay预付Cashbasis(therealizedreceiptemdpaymentsystem)收付实现制Billofloading提单51・umulateddepreciation=fordepreciation累计书f旧Factorycost工厂成本57・ount汇总账户Closeout结清Closingentry结账分录Depletiveassets折耗资产Creditnote贷项通知书65・ountingcycle会计循环71・Sourcedocument原始凭证72・Worksheet工作底稿Post-ount未清帐户Notesreceivable应收票据Demanddeposits活期存款Pettycashfunds备用金Bankdrafts银行汇票CashierJsdrafts本票Openthebank开立账户Ruleoff账户划线Outstemdingchecks未兑现支票Depositintrant在途存款Nonsufficientfundcheck空头支票Reconciliationstatement调节表Bankstatement银行对账单Servicecharges银行服务费Merchandiseinventory库存商品91・sales净销售Workingcapital营运资金Audit审计Internalcontrol内部控制Internalaudit内部审计Job-ounting分步成本会计Directcost/primecost直接成本/主要成本Standardcost标准成本Burdenrate负荷率Pettycash(fund)零(备)用金Imprestcash(fund)定额备用金Imprestsystem定额备用制Physicalcount实地盘存Retailinventorymethod零售价盘存First-in,first-out(FIFO)先进先出法Last-in,first-out(LIF