下面引用由wangolivia在2005-9-13 2:18:00发表的内容:
很不错的贴，支持！考完CPA过来学。
OK.
lets begin now.
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论坛等级：白金会员
学术级别：助理会计师
发帖：3168
经验：7462
鲜花：290
勋章：220
离线
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发表于：2005-09-19 10:09:00
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come on, my friends
财会名词D Daily balance 日计表 Daily interest 每日利息 Daily reports 日报 Daily （monthly） statement of account 每日（月）对账单 Daily time report 工作时间日报单 Daily work report 工作日报单 Damage 损害；赔偿损失 Damaged condition 损坏程度 Damaged goods 损害货物 Damage suit 损坏赔偿诉讼 Data 资料 Data draft 定期汇票 Data due 到期日（同due date） Data of balance sheet 资产负债表日期 Data of certification 证明日期（查账证明书上所证明的日期） Data of value 起算利息日期 Dating 期日 Daybook 日记账 Day of grace 宽限日（汇兑上宽限之时日） Day of maturity； due date 到期日 Dead account 坏账 Dead assets 死资产；无用资产 Dead stock 陈废存货（同obsoletes stock） Debenture bonds 信用债券 Debenture capital 借入资本 Debentures 信用债券 Debenture stock 借款股份 Debit 借；借入；借项；借记 Debit and credit 贷借 Debit balance 借方差额 Debit items 借项 Debit interest 欠息 Debit memo 借项凭单 Debit memorandum 借项通知单 Debit side 借方 Debt 债务 Debtor 债务人 Debtor’s ledger 债务人分户账 Debt payable account 应付债务账目 Debt paying ability 偿债能力 Decimal system 十进数字法（指会计科目或材料等的分类编号） Decimal time – reporting method 十进计时法 Declared value 设定价值（同stated value） Decreasing cost 递减成本 Deductible loss 递减损失 Deduction 减除数 Deed 契据 Deed of trust 信托契约 De facto corporation 事实上公司 Default 违约 Defer assets 递延费用 Deferred annuity 延期年金 Deferred asserts 滚存资金 Deferred charges （debits） 递延借项；滚存费用 Deferred charges to operation滚存费用 Deferred credits 递延贷项 Deferred debit items 滚存费用 Deferred dividends 延派股利 Deferred expenses 递延费用 Deferred income 递延收益 Deferred liabilities 递延负债 Deferred life annuity 拖延生命年金 Deferred maintenance 递延维持费 Deferred overhead charges 递延间接费用 Deferred revenue 递延营业收入 Deferred shares （stock） 后派股（股利分派时，后于优先及普通股的股份，亦称founder’s stock） Deferred unapplied expenses 递延未分配费用 Deficiency亏损 Deficiency account 清算损失表 Deficiency account 亏损账户 Deficiency bills 不足填补票据 Deficit 亏损 Dejure corporation 法律上公司；具备法定条件公司 Del credited agent 保付货价代理人 Delinquent accounts 过期客账 Delinquent installment 拖欠分期款项 Delivery book 交货簿 Delivery equipment 运送设备 Delivery expense 送货费用 Delivery on arrival 货到即提 Delivery on term 定期交付 Delivery order 出货单；仓单 Delivery truck 运货车 Demand deposit 活期存款 Demand draft （bill） 即期汇票 Demand notes 即期票据（多指本票） Demand loans and overdrafts 活期放款及透支 Departmental account分部账户 Departmental accounting分部会计 Departmental capital分部资本 Departmental charges 分部费用 Departmental cost 分部成本；部别成本 Departmental expenses 分部费用；部别费用 Departmental profits分部利益；部别利益 Departmental rate 部别制造费用率 Departmental standard 分部标准；部别标准 Departmental stores account 分部材料账户 Depletion 耗减 Depletion allowance 备抵耗减 Depletion expense 耗减费用 Depletion reserve 耗减准备 Deposit allowance 存款；保证金 Deposit at call 通知存款 Deposit book 存款簿；存折 Deposited reserve 存出准备 Deposit money 押租 Depositor 存款人 Deposit receipt 存单（存款收据） Deposits at call 通知存款 Deposits by foreign or correspondents 国外同业存款 Deposit slip 存款单 Depreciable assets 应折旧资产 Depreciated value 折余价值 Depreciation 贬价；折旧 Depreciation – annuity 年金折旧 Depreciation – appraisal 估价折旧 Depreciation – arbitrary 任意折旧 Depreciation – changing percentage of cost less scrap 余值变率折旧 Depreciation composite life 平均年限折旧 Depreciation – compound interest 复利折旧 Depreciation during construction 建筑期内折旧 Depreciation – equal – annual payment 年金折旧 Depreciation – fifty – percent 五成折旧 Depreciation – fixed installment 分期定额折旧 Depreciation – fixed percentage of cost 成本定率折旧 Depreciation – fixed percentage of diminishing value 定率减值折旧 Depreciation fund 折旧基金 Depreciation – gross earning 总收益提成折旧 Depreciation – insurance 保险折旧 Depreciation – inventory 盘存折旧 Depreciation – job 分批折旧 Depreciation – maintenance 维持折旧 Depreciation on franchises 专利折旧 Depreciation on replacement value 重置价值折旧 Depreciation – output 产量折旧 Depreciation – percentage of original cost 原始成本定率折旧 Depreciation – production 产量折旧 Depreciation – proportional on fixed base 定数比例折旧 Depreciation – rate折旧率 Depreciation – reducing balance 余额递减折旧 Depreciation – reducing installment 分期递减折旧 Depreciation – replacement 重置折旧 Depreciation reserve 折旧准备 Depreciation revenue 营业收入折旧 Depreciation – service output 生产单位折旧 Depreciation – sinking fund 偿债基金折旧 Depreciation – straight line 直线折旧；平均折旧 Depreciation – sum of expected life 预计年限总数折旧 Depreciation – sum of year digit 年数加总数折旧 Depreciation unit cost 单位成本折旧 Depreciation – working hour 工作时数折旧 Depreciation – profit point 预期利益点 Detailed audit 详细审计 Detailed ledger 明细分类账 Detailed supporting statement 明细附表 Deterioration 耗损 Development cost 开发成本 Development expense 发展费用 Deviation 偏差 Devise 不动产遗赠 Differential cost 差量成本 Differential earning 差额赚得 Differential income 差额收益 Differential increment 增加差量 Differential profit ratio 差额利益比率 Differential section 差额之部 Diminishing assets 递耗资产 Direct charges 直接费用（同direct expenses） Direct closing method 直接结算法 Direct cost 直接成本 Direct department 直接部分（生产部） Direct departmental expenses 分部直接费用；直接部别费用 Direct distribution 直接分配 Direct draft； direct paper 直接汇票 Direct exchange 直接汇兑 Direct expense（s） 直接费用 Direct labor 直接人工；生产人工 Direct liabilities 直接负债 Direct material 直接原料；基本材料 Direct material consumed 耗用直接原料 Direct material cost 直接原料成本 Direct sale 直接贩卖 Direct transaction 直接交易 Disbursements 付出；支付 Discount贴现；折扣；贴现息 Discount accounts receivable 应收账款贴现 Discount notes 票据贴现 Discount granted 给予折扣 Discount offered 允给折扣 Discount on bonds 债券折价 Discount on bonds purchased 购入债券折价 Discount on capital stock 股本折价 Discount on purchases 购买折扣 Discount on sales 销售折扣 Discount on stock股本折价 Discount rate折扣率 Discount taken获得折扣 Discussion statement 讨论式决算表 Dishonored bill 不收期票 Dishonored check 不兑现支票 Dishonor 拒绝付款；拒绝承兑 Dishonored cheque 不兑现支票 Dishonored notes 拒付票据 Distributed profits已分派利益 Distribution cost 发售成本；发行成本 Distribution of profit and loss 损益分配 Distribution on gross profit 依毛利分配 Distribution on manufacturing cost 依制造成本分配 Distribution on number or quantity依数量分配 Distribution on selling price 依售价分配 Distribution rates 分配率 Distribution sheet of stores 材料分配单 Distribution statement of service cost 服务费用分配表 Distributive profits 可分派利益 Dividend 余利 Dividend book 股利簿 Dividend declared 议决分派的股利 Dividend equalization fund 平均股利基金 Dividend equalization 平均股利准备 Dividend fund 股利基金 Dividend payment book 股利支付簿 Dividend payment sheet股利支付表 Dividend reserve 股利准备 Dividends股利 Dividends earned 股利；红利 Dividends on preferred book 优先股利 Dividends payment sheet 应付未付股利 Dividends receivable 应收股利 Dividend stock 股利股份；股利股票 Dividend warrants 股息单 Divisional cost 分部成本；部别成本 Documentary bills （drafts） 跟单汇票；:）提单汇票 Documentary payment bill 付款时交还抵押之押汇票 Documents 单据 Dominant company 主要公司 Domicile bill 外埠付款票据 Donated land 捐赠地产 Donated land reserve 捐赠地产准备 Donated stock 捐赠股份 Donated surplus 捐赠盈余 Donated working capital 捐赠运用资本 Donation account 捐赠账户（记载捐赠股票的贷方账户） Dormant partner（s） 隐名股东；外股 Double account form of balance sheet 双账式资产负债表 Double account system 双账制 Double column ledger 双栏账户 Double-crossing 支票上画双线 Double entry 复式 Double – entry bookkeeping 双记式账簿 Double insurance 复式保险 Doubtful accounts 呆账；可疑账款 Doubtful assets 可疑资产 Doubtful debts 可疑债务 Down payment 定金 Drafts payable with terms 期付汇款 Draft 汇票（同bill or exchange） Drafted budget 拟定预算 Drafted general budget 拟定总预算 Drafts and telegraphic transfers 汇出汇款 Drafts and telegraphic transfers payable 应解汇款 Drawee 付款人；支付人；出票人 Drawer 出票人 Drawing account 提用户 Drawings提款；提存 Drug in the market 呆滞货品 Due banks 收款银行 Due date 到期日 Due from banks 存放同业 Due on demand 活期 Dues 会费；捐费 Due to bank 同业存款 Due to consignor 应付寄销账款 Duplicate 副本 Duplicate invoice 发货副单；发票副联 Duration of existence 存续期间 Dutiable 应徵税的 Duty free 免税的 Duty paid 关税已付 Duty – paid proof 完税凭证 Duty unpaid 关税未付 Dynamic ratios 动态比率 Dynamic statement 动态表 |
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论坛等级：白金会员
学术级别：助理会计师
发帖：3168
经验：7462
鲜花：290
勋章：220
离线
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发表于：2005-09-19 10:10:00
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财会名词E
Face value 面值 Factor 代理人；成本中心 Factor rate 成本中心分配率 Factory account 工厂会计 Factory book – dipping 工厂（业）簿记 Factory books 工厂账簿 Factory burden 工厂负荷 Factory cost 制造成本（同manufacturing cost） Factory cost sheet 制造成本单 Factory expense ledger 制造费用分类账 Factory expenses analysis 制造费用分析 Factory journal 工厂日记账 Factory ledger 工厂分类账 Factory ledger controlling account 工厂分类账统制账户 Factory order 生产通知单；在制品成本单 Factory overhead 制造费用（同manufacturing expenses） Factory service cost工厂服务成本 Factory supplies工厂供应品 Fair average quality 中等品质 Fair market value 公平市价 Fair value 公平价值 Fallacious deferred charges 虚伪递借项 False entry 假记录 Favorable balance 有利差额 Fees 规费；公费；费 Fictitious accounts receivable 虚伪应收账款 Fictitious assets 虚伪资产 Fictitious capital 虚伪资本 Fiduciary accounting 财产信托会计 Fiduciary loan 信用借款；信用放款 Filling 归档 Final account 决算 Final budget 核定预算 Final cost 最后成本 Final inventory 期末存货 Final report 决算书（报告） Final settlement of account 决算 Final statement 决算表 Final value 终价 Financial accounts财务账户 Financial budget财务预算 Financial condition财务状况 Financial control财务统制 Financial expense 财务费用 Financial income财务收益 Financial investigation 财务调查 Financial management expense 财务管理费用 Financial operation 财务经营 Financial position 财务地位 Financial position statement 财务地位表；资产负债表 Financial ratio 财务比率 Financial report 财务报告 Financial standards 财务标准 Financial statements 决算表 Financial structure 财务结构 Financial transaction 财务事项；财务交易 Financial year 会计年度；财政年度 Fine quality 优良品质 Fine cost 完工成本 Finished goods （products； stock） 制成品 Finished jobs 已成工作 Finished parts 制成零件 Fire insurance 火灾保险 Fire loss adjustment 火灾损失调整 Fire policy 火险保单 Firm sale contract 确定销售契约 First budget reserve 第一预备金 First cost 主要成本（同prime cost） First mortgage第一抵押权 First mortgage bonds第一抵押权债券 First quality 上等品质 Fiscal agent 财务代理人 Fiscal period 会计期间；财务期间 Fiscal year 营业年度；会计年度；财务年度 Fixed assets 固定资产 Fixed capital 固定资本 Fixed charges 固定支出；固定费用 Fixed costs 固定成本 Fixed debts 固定债务 Fixed deposit（s） 定期存款 Fixed expenses固定费用 Fixed installment method 分期定额法 Fixed intangible assets 固定资产 Fixed liabilities 固定负债 Fixed loans secured 定期抵押放款 Fixed loans unsecured 定期信用放款 Fixed percentage basis 固定百分率法 Fixed regular working capital 固定政党运用资本 Fixed tangible assets 固定实产 Fixtures 装置 Flat cost 纯成本 Flexible standard budget 弹性标准预算 Floating assets （capital） 流动资产 Floating capital 经营资金 Floating charge 流动质权 Floating debenture 流动质权债券 Floating debts （liabilities） 流动负负债 Floating fund 浮游资金 Floating policy 总额保险单 Fluctuations in exchange （foreign exchange fluctuations） 汇兑变动 F.O.B. destination 到达地交货 F.O.B. plant （factory） 工厂交货 Focal date 假定起息日 Folio column 页数栏 Footings 总结 Foot – note 底柱；页肢柱 Forced sale value 迫卖价值 Forecasted statement 预测表 Foreclosure value 没收担保品价值 Foreign bank bills 外国银行票据 Foreign bill of exchange 外国汇票 Foreign check 外国支票 Foreign capital 外国资本 Foreign exchange 外汇 Forfeited securities arising from loans 没收押品 Forfeited stock 作废股 Forgery 伪造（指签字） Forms 格式 Formula cost system 公式成本制度 Forward 期货 Founders’ stock （shares） 发起人股份 Fractional stock warrants 零股认股权证 Franchises 专营权 Fraud 舞弊 Free along ship （F.A.S.） 船边交货价格 Free assets 自由痢疾（即未出质或抵押的资产） Free goods 无税品；免税货 Free of charge 免费 Free on board （F.O.B.） 船上交货不另取费 Free surplus 任意盈余 Freight 运费；运费单 Freight charges 运费单（同Freight） Freight – in （in ward） 运入运费 Freight not allocated 未分配运费 Freight notice 运费通知单 Freight – out （outward） 运出运费 Freight paid at destination 到达地付运费 Freight paid in advance 预付运费 Freight to be deducted 应扣代付运费 Frozen credits 呆欠 Full cost 完全成本 Full endorsement 记名背书 Full legal weight 正量 Full liability 完全责任 Full standard burden 全标准负荷 Sully secured creditors 担保充分的债权人 Fully secured liabilities 担保充分的负债 Functional depreciation 职能折旧 Functional expenses 职能别费用（与natural expenses相对） Fund 资金；基金 Fund accounts 预算科目 Fund balance sheet 基金资产负债表 Funded debt 长期债款 Funded debt retired from surplus 以盈余偿还的长期债款 Funded deficit 基金亏损数 Funded reserve 置有基金的准备 Funds held in custody 保管款 Funds received for participation in loans made through us 转放款项 Funds statement 资金表 Furniture and fixtures 生财 Furniture and office appliances 事务所用具 Furniture and fixtures sinking fund 器具提存金 Future delivery 期货；远期交货 Futures 远期交易 |
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论坛等级：白金会员
学术级别：助理会计师
发帖：3168
经验：7462
鲜花：290
勋章：220
离线
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发表于：2005-09-19 10:11:00
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财会名词G
Gain on realization of assets 变产利益 Gains 利益 Garnished wages 扣发工资 General acceptance 普通承兑 General accounting 普通会计；普通会计学 General accounting department 总会计部 General accounting report 会计总报告 General accounting system 普通会计制度 General accounting unit 总会计（单位） General administrative expense 普通管理费用 General agent 总代理人 General and administrative expenses 总务及管理费用 General annual reports 年度总决算；年度总报告 General audit 普通审计 General balance sheet 总资产负债表 General budget 总预算 General cashbook 普通现金簿 General cost 一般费用 General crossing 无记名画线 General estimate 总概算 General expenses 日用开支 General final accounts 总决算 General fund 普通基金 General fund deposit 收入总存款 General government properties 公务财物 General indirect labor 普通间接人工 General inventory 财产总目录；财产目录 General journal 普通日记账 General ledger 普通分类账；总分类账 General ledger accounts 总分类账户 General ledger for properties and commodities 财产统制分类账 General meeting of shareholders 股东大会 General non – cost system 普通非成本制度 General overhead of office on cost or General burden 一般间接费 General partners 普通合伙人 General partnership 普通合伙 General purpose statements 通用决算表 General reserve 普通话准备 General section 总务之部（损益表上的一部） General surplus 普通盈利 General tariff 普通税则 Godown （storage） charges 仓租 Godown keeper； dodown man 仓库管理员 Going concern theory 继续营业原理 Going concern value； going value 继续营业价值 Gold exchange standard 金汇兑本位 Goods 货物；商品 Goods – in on consignments 承销；承销品 Goods in process 在制品；在产品 Goods in transit 在运品 Goods on approval 送阅之货 Goods on hand 盘存；财产目录（同inventory） Goods on order 订购goods – out on consignments 寄销；寄销品 Goods receiving book 收货簿 Goods rejected or returned 退货 Goods to arrival； goods afloat 未到货 Government accounting 政府会计 Government administration expenses 政事费用 Government bonds 政府债券 Government business enterprises 公共事业；公营企业 Government properties 公有财物 Government revenue collecting offices 徵收机关 Grade 品级 Grand total 总计 Grants 补助金 Graphic statement 图形决算表 Gross amount 总额 Gross appreciation 涨价毛额 Gross earnings 业务总收益 Gross income 总收益 Gross liabilities 总负债 Gross loss 毛损 Gross margin毛利 Gross price 毛价；总价 Gross proceeds 售卖所得总数 Gross profit 毛利 Gross profit on sales 销售毛利 Gross revenue 营业总收入；总收益 Gross sales 销售总额 Gross trading profit 销售毛利 Gross weight 总重量；毛重 Group depreciation 分组折旧 Group product集体产品 Guarantee （guaranty） 保证 Guaranteed bonds 保证债券 Guarantee deposit 押金 Guaranteed stock 保息股；保证股 Guarantor 保证人 Guaranty funds 保证金 |
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论坛等级：白金会员
学术级别：助理会计师
发帖：3168
经验：7462
鲜花：290
勋章：220
离线
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发表于：2005-09-19 10:12:00
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财会名词H-K
Half – yearly closing 半年决算 Hard cash 现金 Hard office and branches account （A. & L.） 总分行（共） Hard office control account 总店统制账户 Head office current 总店往来 Heat, light and power 光热及动力费用 Heavy discount 大折扣 Hedging 抛买（卖） Helpers 助手；助理工人 Hidden reserve 秘密准备金；隐匿准备金（同secret reserve） Highest bid 竞卖最高价 Highest possible price 最高价 Hire purchase 租购（未付清购价前，可作为租赁） Historical cost 过去成本（即实际成本） Holder； bearer 执票人 Holder in due course 善意执票人 Holding company 股权公司；控股公司 Home office 总店；本店 Hour cost 小时成本 Hypothecated assets 质押资产 Hypothecation 质押；抵押 Hypothetical cost, interest, Etc. 假定成本、利息等 Identification method 辨认法（指各项存货计价） Idle capacity 空闲（生产）能量 Idle equipment 闲置设备 Idle fund 闲置资金 Imaginary fund 假想基金 Immaterial annuity 寻常年金 Immaterial assets 无形资产；名义资产（同in – tangible assets） Immaterial capital 非物质资本 Immediate annuity 即期年金 Immediate assets 流动资产（同current assets） Immediate liabilities 流动负债（同current liabilities） Immediate payment 即时付款 Immovable property 不动产 Immovable property 不动产（同real property） Immovables account 不动产账目 Immovables real estate 不动产 Impairment of capital account 亏损账户 Impersonal account 非人名账户 Impersonal assets 非对人资产 Implements 用具 Implicit interest 内隐利息 Implied cash cost 内在付现成本（对资产的成本价值而言） Import duty 输入税；进口税 Import entry 输入原书 Importer； import merchant进口商 Imports permit 准进口单 Import trade 输入贸易；进口贸易 Imprest cash 定额备用现金 Imprest fund 定额备用金 Imprest fund system 定额备用金制 Imprest system定额备用制；定期预制度 Improvements expenses 改良费用 Improvements and extensions 改良及扩充 Improvements in progress （process） 在改良工程 Improvements on leased property 租赁财产改良工程 Imputed cost 假计成本 Inactive （dormant） account 不活动账 Inactive stock report 呆存材料报告单 Inadequacy 不敷用 Inadequate capacity不敷（生产）能量 Inadmissible assets 不可税资产 In balance 平衡 Incidental expenses 杂费；零费 Incidental revenue 杂项营业收入；偶获收益 Inclosure； enclosure 附件 Income 收益；所得 Income account（s） 收益账户 Income and expenditure account 收支账目 Income ponds 收益债券 Income charges 收益支出 Income from investments 投资收益 Income from royalties 租金收益；版税收益 Income on investment 投资收益 Income sheet 损益表 Income sheet ratios 损益比率 Income statement 收入表 Income statement 损益表 Income – tax 所得税 Income – tax reserve 所得税准备 Incorporation 登记；注册；设立 Increasing costs 递增成本 Increment 增价 Indebtedness 负债 Indemnity 赔偿 Independent audit 独立审计 Index 目录 Index book 目录书 Index number 指数 Index number of wage 工资指数 Index of creditors 债权人索引 Indirect bill； indirect paper 间接汇票 Indirect cost 间接成本 Indirect department 间接部分 Indirect exchange 间接汇兑 Indirect expense 间接费用 Indirect labor 间接人工；补助人工 Indirect liabilities 间接负债 Indirect manufacturing cost 间接制造成本 Indirect materials 间接材料；补助材料 Indirect rate 间接汇兑率 Individual check 么人支票 Individual proprietorship独资（同sole pro-proprietorship） Endorsement； endorsement 背书；票背签字 Industrial accident fund 工人伤害恤养基金 Industrial accident fund reserve 工人伤害恤养基金准备 Industrial capital 工业资本 Industrial cost system 工业成本制度 Inferior quality 劣品 Inflate profits 虚假利益 Inflexible burden 固定负荷 In full 全数 Inheritance taxes 遗产税 Initial inventory 期初存货 Initial surplus 期初盈余 Insolvency （insolvent） 无力偿付；无偿债能力 Inspection report 视察报告单；检验报告单 Installation cost 装置成本 Installment 分期付款 Installment accounts receivable 应收分期账款 Installment bonds 分期偿还债券 Installment delivery 分期交货 Installment sale 分期收款销售 Installment scrip book 分期收据簿 Instant 本月 Insurable value 可保价值 Insurance broker 保险经纪 Insurance business 保险事业 Insurance expense 保险费 Insurance fund 保险基金 Insurance fund reserve 保险（基金）准备 Insurance policy 保险单 Insurance premium unexpired 未过时保险 Insurance register 保险登记簿 Insurance value 保险价值 Intangible assets 无形资产；名义资产 Intangible value 无形价值 Inter – company accounts 公司间往来账 Inter – company expenses 公司间费用 Inter – company profits 公司间利益 Inter – departmental income 部门间收益 Inter – departmental profits 部门间利益 Interest 利息 Interest account 利息账 Interest accrued 应收利息 Interest – bearing note 附息票据 Interest charged to cost 计入成本利息 Interest cost 利息成本 Interest due 到期利息 Interest during construction 建筑期中利息 Interest earned 已获利息 Interest expenses （charges） 利息费用 Interest fund 利息基金 Interest income 利息收益 Interest method of account current 金额分类计算法 Interest on capital 资本利息 Interest on deposit 存款利息 Interest on investment 投资利息 Interest on loans from other bank 借入款利息 Interest paid 付出利息 Interest pass – book 息折 Interest payable 应付利息 Interest payable reserve le reserve 应付利息准备 Interest per annum 年息 Interest per diem 日息 Interest rate 利率 Interest receivable 应收未收利息 Interest received 收入利息 Interest reserve 利息准备 Interest statement 息单 Interest suspense 利息暂记 Interest upon loans 放款利息 Interim audit 期中审计 Interim 期中余（差）额 Interim charges 临时开支 Interim date 中间日 Interim dividend 期中股利（指决算前预发的股利） Interim receipt 临时收据 Interim report 期中报告 Interim statement 期中报表 Interim statements 期中决算表（指决算期前所编制的决算表） Interim liabilities 对内负债 Intermediate account 中间账户 Intermediate ledger 中级分类账 Internal audit 内部审计 Internal ratio 内部比率 Intestate 无遗嘱被继承人 Intrinsic value 实值 Inventory 存货；盘存；财产目录 Inventory adjustment 存货调整 Inventory certificate 存货证明书 Inventory of supplies 用品盘存；供应品盘存 Inventory records 存货记录 Inventory report 存货报告单 Inventory short and over 盘存缺溢；存货缺溢 Inventory suspense account 存货暂记账 Inventory taking 盘存 Inventory valuation 存货计价 Inventory value 存货价值 Invested capital 投入资本 Investment 投资 Investment account 投资账 Investment assets 资金资产 Investment ledger 投资分类账 Investment of reserves 准备基金投资 Investment of sinking fund 偿债基金投资 Investment trust 投资信托 Investment value 投资价值 Investment gain 无形利益 Investment loss 无形损失 Invoice 发票；发货单 Invoice account 货单所开之数 Invoice book 发票簿 Invoice copying book 发票存报簿 Invoice cost 发票原价 Invoice for purchases 购买发票 Invoice for sales 销售发票 Invoice inward book 购买发票簿 Invoice price 发票开价 Invoice outward book 销售发票簿 Invoice register 发票登记簿 Invard bills； drafts receivable with terms 期收汇款 Invard documentary bills 进口押汇 Inward freight and cartage 运入运费 Issued capital 已发股本 Issue par 发行价格 Item 项；项目 Items received in for advance 预收款 Items received for collection； bills sent for collection 托收款项 Job 批发 Jobber 股票证券经纪；临时工人；包销货物人 Jobbing house 批发店 Job cards 工作单（同work tickets） Job costs 工作成本 Job cost system 分批成本制 Job lot method 分批成本计算法 Job method 分批成本计算法 Job office 工务处 Job order 分批工作（制造）通知单 Job order cost sheet 分批成本单；分批通知成本单 Job order cost system 分批成本制（同job cost system） Job production 分批生产 Job system 分批制 Jobs in operation 进行中工作 Jobs in process 在程工作 Job time report 工作时间日报单 Joint adventure 短期合伙 Joint and several liabilities 个别连带责任 Joint consignments 合伙寄销 Joint cost 联合成本 Joint facilities income 联合设备收益 Joint liability 连带责任 Joint product method 连产品法（用于成本的分摊） Joint stock company股份公司 Joint Stock Company, limited 股份有限公司 Joint venture 短期合伙 Joint venture investment 短期合伙投资 Journal 日记账；日记簿；分录簿 Journal daybook 分录日记簿 Journal entry 分录；分录记录 Journalizing 分录 Journal vouchers 分录凭单；分录传票 Judgments payable 判决应付款项 Junior accountant 初级会计员 Junk value 废料价值 Kiting 移挪补空 Kiting cheque 空头支票 Knock down, to 敲槌；成效（用于拍卖） Knock off, to Knock loss 已知损失 |
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论坛等级：★★★★★学员
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发帖：279
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发表于：2005-09-20 20:42:00
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可以发给我一份英文会计制度吗？谢谢！
我的邮箱zhenxing_li@126.com |
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论坛等级：★学员
学术级别：会计员
发帖：2
经验：4
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发表于：2005-09-23 20:32:00
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下面引用由luomin2004在2004-12-2 13:05:00发表的内容: Excuse me，what do you mean by"Its consummate if we could hear your pronunciation.".Would you tell me? |
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论坛等级：黄金会员
学术级别：助理会计师
发帖：1126
经验：2735
鲜花：125
勋章：90
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发表于：2005-09-23 21:55:00
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下面引用由xingfangp在2005-9-23 20:32:00发表的内容: I suppose, he wanted to say 能听见就“更加完美了” consummate 完美 e.g. Her happiness was consummated when her husband took her to Paris. how do you rate this? I hope you will be able to help me in this matter. |
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论坛等级：黄金会员
学术级别：助理会计师
发帖：1126
经验：2735
鲜花：125
勋章：90
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发表于：2005-09-23 21:57:00
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下面引用由windstarsd在2005-9-20 20:42:00发表的内容: Pls check you e-mail account. |
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论坛等级：黄金会员
学术级别：助理会计师
发帖：1126
经验：2735
鲜花：125
勋章：90
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发表于：2005-09-23 22:06:00
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下面引用由777_and在2005-9-23 19:00:00发表的内容: 下面引用由jiruo在2005-9-21 20:23:00发表的内容: 下面引用由0745010在2005-9-21 10:15:00发表的内容: 下面引用由yangqiaofeng在2005-9-20 10:41:00发表的内容: You are fun to be with 
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论坛等级：白金会员
学术级别：助理会计师
发帖：3168
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发表于：2005-09-25 21:05:00
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有志于此的朋友们继续来，打好基础。
国庆之后，后面要学深一些了。。。。 财会名词对照 会计报表 statement of account 往来帐目 account current 现在往来帐||存款额 current accout 销货帐 account sales 共同计算帐项 joint account 未决帐项 outstanding account 贷方帐项 credit account||creditor account 借方帐项 debit account||debtor account 应付帐||应付未付帐 account payable 应收帐||应收未收帐 account receivable 新交易||新帐 new account 未决帐||老帐 old account 现金帐 cash account 流水帐 running account 暂记帐||未定帐 suspense account 过期帐||延滞帐 overdue account||pastdue account 杂项帐户 sundry account 详细帐单||明细表 detail account 呆帐 bad account 会计项目 title of account 会计薄||帐薄 account-book 营业报告书||损益计算表 account of budiness||business report 借贷细帐||交验帐 account rendered 明细帐 account stated 与... 银行开立一户头 to open an account with 与... 银行建立交易 to keep account with 继续记帐 to keep account 与... 有交易 to have an account with 作成会计帐||有往来帐项 to make out an account with 清算||清理债务 to make up an account 清洁帐目||与... 停止交易 to close one’s account with 结帐 to close an account 清理未付款 to ask an account||to demand an account 结清差额 to balance the account with 清算 to settle an account||to liquidate an account||to square an account 审查帐目||监查帐目 to audit an account 检查帐目 to examine an account 转入A的帐户 to charge the amount to A’s account br>以计帐方式付款 to pay on account 代理某人||为某人 on one’s account||on account of one 为自己计算||独立帐目 on one’s own account 由某人收益并负风险 on one’s account and risk||for one’s account and risk 由某人负担 for one’s account||for account of one 按某人指示||列入某人帐户 by order and for account of one 列入5月份帐目 for May account 编入某中帐项下 to pass to the account of||to place to the account of 寄出清算书 to send in an account||to send in render an account 支票用语 支票薄 cheque book 支票陈票人 cheque drawer 持票人 cheque holder 不记名支票 cheque to bearer||bearer cheque 记名支票||认人支票 cheque to order 到期支票 antedated cheque 未到期支票 postdated cheque 保付支票 certified cheque 未获兑现支票，退票 returned cheque 横线支票 crossed cheque 普通横线 general crossing 特别横线 special crossing 空白支票 blank cheque 失效支票，过期支票 stale cheque 普通支票 open cheque 打10%折扣的10000元支票，（即9000元） a cheque for $10,000, less 10% discount 加10%费用的10000元支票，（即11000元） a cheque for $10,000, plus 10% charges 支票换现金||兑现 to cash a cheque 清理票款 to clear a cheque 保证兑现 to certify a cheque 填写支票数额 to fill up a cheque 支票上划线 to cross a cheque 开发支票 to make out a cheque 签发支票，开立支票 to draw a cheque||to issue a cheque 透支支票 to overdraw a cheque 背书支票 to endorse a cheque 请付票款||清付票款 to pay a cheque||to honour a cheque 支票退票 to dishonour a cheque 拒付支票 to refuse a cheque 拒付支票 to stop payment of a cheque 提示要求付款 to present for payment 见票即付持票人 payable to bearer 支付指定人 payable to order 已过期||无效 out of date||stale 请给出票人 R/D||refer to drawer 存款不足 N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 文字与数字不一致 words and figures differ 支票交换时间已过 account closed 更改处应加盖印章 alterations require initials 交换时间已过 effects not cleared 停止付款 payment stopped 支票毁损 cheque mutilated 汇款用语 汇款||寄钱 to remit||to send money 寄票供取款||支票支付 to send a cheque for payment 寄款人 a remitter 收款人 a remittee 汇票汇单用语 国外汇票 foreign Bill 国内汇票 inland Bill 跟单汇票 documentary bill 空头汇票 accommodation bill 原始汇票 original bill 改写||换新票据 renewed bill 即期汇票 sight bill||bill on demand ... days after date||... days’ after date ... 日后付款 ... months after date||... months’ after date ... 月后付款 见票后... 日付款... days’ after sight||... days’ sight 见票后... 月付款... months’ after sight||... months’ sight 同组票据 set of bills 单张汇票 sola of exchange||sole of exchange 远期汇票 usance bill||bill at usance 长期汇票 long bill 短期汇票 short bill 逾期汇票 overdue bill 宽限日期 days of grace 电汇 telegraphic transfer （T.T） 邮汇 postal order||postal note （Am.）||post office order||money order 本票 promissory note （P/N） 押汇负责书||押汇保证书 letter of hypothecation 副保||抵押品||付属担保物 collateral security 担保书 trust receipt||letter of indemnity 承兑||认付 acceptance 单张承兑 general acceptance 有条件承兑 qualified acceptance 附条件认付 conditional acceptance 部分认付 partial acceptance 拒付||退票 dishonour 拒绝承兑而退票 dishonour by non-acceptance 由于存款不足而退票 dihonour by non-payment 提交 presentation 背书 endorsement||indorsement 无记名背书 general endorsement||blank endorsement 记名式背书 special endorsement||full endorsement 附条件背书 conditional endorsement 限制性背书 restrictive endorsement 无追索权背书 endorsement without recourse 期满||到期 maturity 托收 collection 新汇票||再兑换汇票 re-exchange||re-draft 外汇交易 exchange dealing||exchange deals 汇兑合约 exchange contract 汇兑合约预约 forward exchange contract 外汇行情 exchange quotation 交易行情表 course of exchange||exchange table 汇价||兑换率 exchange rate||rate of exchange 官方汇率 official rate 挂牌汇率||名义汇率 nominal rate 现汇汇率 spot rate 电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate 兑现率||兑现汇率 demand rate 长期汇率 long rate 私人汇票折扣率 rate on a private bill 远期汇票兑换率 forward rate 套价||套汇汇率||裁定外汇行情 cross rate 付款汇率 pence rate 当日汇率||成交价 currency rate 套汇||套价||公断交易率 arbitrage 汇票交割||汇票议付 negotiation of draft 交易人||议付人 negotiator 票据交割||让与支票票据议付 to negotiatie a bill 折扣交割||票据折扣 to discount a bill 票据背书 to endorse a bill 应付我差额51,000美元 a balance due to us of $51,000||a balance in our favour of $ 51,000 收到汇款 to receive remittance 填写收据 to make out a receipt 付款用语 付款方法 mode of payment 现金付款 payment by cash||cash payment||payment by ready cash 以支票支付 payment by cheque 以汇票支付 payment by bill 以物品支付 payment in kind 付清||支付全部货款 payment in full||full payment 支付部分货款||分批付款 payment in part||part payment||partial payment 记帐付款||会计帐目内付款 payment on account 定期付款 payment on term 年分期付款 annual payment 月分期付款 monthly payment||monthly instalment 延滞付款 payment in arrear 预付货||先付 payment in advance||prepayment 延付货款 deferred payment 立即付款 prompt payment||immediate payment 暂付款 suspense payment 延期付款 delay in payment||extension of payment 支付票据 payment bill 名誉支付||干与付款 payment for honour||payment by intervention 结帐||清算||支付 settlement 分期付款 instalment 滞付||拖欠||尾数款未付 arrears 特许拖延付款日 days of grace 保证付款 del credere 付款 to pay||to make payment||to make effect payment 结帐 to settle||to make settlement||to make effect settlement||to square||to balance 支出||付款 to defray||to disburse 结清 to clear off||to pya off 请求付款 to ask for payment||to request payment 恳求付帐 to solicit payment 拖延付款 to defer payment||to delay payment 付款被拖延 to be in arrears with payment 还债 to discharge 迅速付款 to pay promptly 付款相当迅速 to pay moderately well||to pay fairly well||to keep the engagements regularly 付款相当慢 to pay slowly||to take extended credit 付款不好 to pay badly||to be generally in arrear with payments 付款颇为恶劣 to pay very badly||to never pay unless forced 拒绝付款 to refuse payment||to refuse to pay||to dishonour a bill 相信能收到款项 We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you 惠请付款 kindly pay the amount||please forward payment||please forward a cheque. 我将不得不采取必要步骤运用法律手段收回该项货款 I shall be obliged to take the necessary steps to legally recover the amount. ||I shall be compelled to take steps to enforce payment. 惠请宽限 let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a little longer. 索取利息 to charge interest 附上利息 to draw interest||to bear |
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论坛等级：高级会员
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发表于：2005-09-27 19:20:00
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来看雪柔JJ~~~~~
来学学英语~~~~~~~~~~~ 
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| 快速回复主题 | Follow me 学习会计专业英语 |
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