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新建目录

发布时间:2018-01-09 11:31   发布人:孙元霞   浏览次数:475

会计专业术语
税法专业术语

审计专业术语  


  1. Bookkeeping 簿记

  2. Data-processing 数据处理
  3. Double-entry 复式记账
  4. Single-entry 单式记账
  5. Account 账户
  6. Journal 日记账
  7. Ledger 分类账 general ledger 总分类账 subsidiary ledger 明细分类账
  8. Capital 资本
  9. Stock(inventory) 存货
  10. Account receivable 应收账款
  11. Account payable 应付账款
  12. Posting 过账
  13. Assets 资产
  14. Liabilities 负债
  15. Net worth 净值
  16. Current liabilities 流动负债
  17. Long-term liabilities 长期负债
  18. Stockholders’ equity =proprietorship 业主(股东)权益
  19. Fiscal period会计期间
  20. Partnership 合伙经营
  21. Accounting equation /formula 会计等式/方程式
  22. Debit 借方
  23. Credit 贷方
  24. Cash in bank 银行存款
  25. Bank loan 银行存款
  26. To foot (footing) 加总
  27. Trial balance 试算平衡表
  28. Sales invoice 销售发票
  29. Negotiable instrument 流通票据
  30. Cost accounting 成本会计
  31. Selling price 销售价格
  32. Allowance 折让
  33. Discount 折扣
  34. Gross profit 毛利
  35. Sales returns 销售退回
  36. Current assets 流动资产
  37. Fixed assets 固定资产
  38. Intangible assets 无形资产
  39. Balance sheet 资产负债表
  40. Patent 专利权
  41. Copyright 版权
  42. Franchise 专营权,特许权
  43. Trade discount 商业折扣
  44. Depreciation 折旧
  45. Bonds payable 应付债券
  46. Mortgages payable 应付抵押借款
  47. Accrual basis(the produced authority system) 权责发生制
  48. Prepay 预付
  49. Cash basis(the realized receipt and payment system) 收付实现制
  50. Bill of loading 提单
  51. Physical inventory system 实地盘存制
  52. Perpetual inventory system 永续盘存制
  53. Allowance for uncollectible accounts 坏账准备
  54. Uncollectible accounts expense=bad debts 坏账损失
  55. Accumulated depreciation =allowance for depreciation 累计折旧
  56. Factory cost 工厂成本
  57. Overhead 间接费用
  58. Financial forecast 财务预测
  59. Retail outlet 零售渠道
  60. Summary account 汇总账户
  61. Close out 结清
  62. Closing entry 结账分录
  63. Depletive assets 折耗资产
  64. Credit note 贷项通知书
  65. Debit note 借项通知书
  66. Income statement 收益表
  67. Net income 净收益
  68. Capital statement 资本表
  69. Installment sales 分期付款销售
  70. Accounting cycle 会计循环
  71. Source document 原始凭证
  72. Worksheet 工作底稿
  73. Post-closing trial balance 结账后的试算表
  74. Drawing account 业主往来帐户
  75. Notes payable 应付票据
  76. Open account 未清帐户
  77. Notes receivable 应收票据
  78. Demand deposits 活期存款
  79. Petty cash funds 备用金
  80. Bank drafts 银行汇票
  81. Cashier’s drafts 本票
  82. Open the bank 开立账户
  83. Rule off 账户划线
  84. Outstanding checks 未兑现支票
  85. Deposit in trant 在途存款
  86. Nonsufficient fund check 空头支票
  87. Reconciliation statement 调节表
  88. Bank statement 银行对账单
  89. Service charges 银行服务费
  90. Merchandise inventory 库存商品
  91. Merchandise inventory turnover 存货周转率
  92. Net purchases 净购进
  93. Net sales 净销售
  94. Working capital 营运资金
  95. Audit 审计
  96. Internal control 内部控制
  97. Internal audit 内部审计
  98. Job-order cost accounting 分批成本会计
  99. Process cost accounting 分步成本会计
  100. Direct cost /prime cost 直接成本/主要成本