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 複式簿記
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 製成品
finished parts 製成零件
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 傢俬及器具
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
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 有限合夥
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 製造費用
manufacturing cost 製造成本
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 淨(jìng)額
net asset 資產(chǎn)淨(jìng)額
net income 淨(jìng)收入
net loss 淨(jìng)虧損
net profit 純利
net value 淨(jìng)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 剩餘價值
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 殘餘價值
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 盈餘
suspense account 暫記賬戶
taxable profit 可徵稅利潤
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 試算表
trust 信託
turnover 營業(yè)額
unappropriated surplus 未分配盈餘
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)M
wear and tear 秏損
work order 工作通知單
year end 年結(jié)