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第一篇：會計專業英語詞匯

? Advertising expense 廣告費用 Accrual basis of accounting 權責發生制 Accounts payable 應付賬款 Accounts receivable 應收賬款

? Account帳戶

? Accrual-type adjusting entry(accruals)應計類調整分錄

? Accounting information system 會計信息系統

? Accounts receivable-net 凈應收賬款

? Accumulated depreciation-land improvement 累計折舊-土地改良物 ? Accumulated depreciation-buildings 累計折舊-建筑物

? Accumulated depreciation-equipment 累計折舊-設備

? Accumulated depreciation 累計折舊

? Assets 資產

? Amortization expense 待攤費用

? Allowance for doubtful accounts 呆賬準備

? Aging of accounts receivable 應收賬款帳齡

? Bank service charge expense 銀行服務費

? Balance sheet 資產負債表

? Bad debt expense 壞賬費用

? Bank reconciliation 銀行對賬單 Bond issue costs 債券發行成本 Bonds payable 應付債券 Book value of a company 公司的賬面價值

? Book value 賬面價值

? Building 建筑物

? Carrying amount 賬面結存額

? Carrying value 賬面結存額

? Cash 現金

? Cash basis of accounting 收付實現制

? Cash receipt 現金收入（據）

? Creditor 債權人

? Certified Management Accountants 注冊管理會計師

? Certified Internal Auditor注冊內部審計師

? Certified Public Accountants注冊公共會計師

? Carrying amount 賬面結存額

? Common stock 普通股

? Conservatism 謹慎性

? Contra account 抵消帳戶，對銷帳戶

? Contra asset account 備抵資產賬戶

? Contra equity account 備抵權益賬戶

? Contra liability account 備抵負債賬戶

? Cost principle 成本原則 Commissions expense 傭金費用 Contribution Margin 邊際貢獻（貢獻毛利）Cost of goods sold 銷貨成本

? Chart of accounts 帳戶表

? Customer deposits 客戶存款

? Credit 貸

? Classified balance sheet 分類資產負債表

? Current assets 流動資產

? Current year’s net income 當年凈收入

? Delivery equipment 投遞設備

? Depreciation expense 折舊費用

? Debit 借

? Deferral 遞延

? Depreciation 折舊

? Depreciation expense – equipment 折舊費用-設備

? Deferred income taxes 遞延所得稅

? Depletion expense 折耗費

? Double entry accounting 復式記賬會計

? Discount on bonds payable 應付債券折扣 Discount on notes payable 應付貸款折扣 Discontinued operations 終止經營E

? Equipment 設備

? Expenses 費用

? Effective interest rate method of amortization 實際利率法攤銷 ? Economic entity assumption 會計主體假設

? Earned 賺得

? Expired 到期的? Extraordinary item—gain 異常項目利得

? Extraordinary items異常項目

? Financial accounting 財務會計

? Fees earned 掙得的費用

? First in, fist out(FIFO)先進先出

? Financial accounting standards board(FASB)財務會計準則委員會 ? Financial statement 財務報表

? Full disclosure principle 充分披露原則

? Fixed expenses 固定費用

? Financing activities 籌資活動

? Furniture and fixtures 家具和固定裝置

? Gains 利得 General journal entry 普通日記賬分錄 Gain on sale of assets 出售資產利得 General ledger 總分類賬

? Gain on sale of land 出售土地利得

? Generally accepted accounting principles(GAAP)公認會計原則 ? Going concern assumption持續經營假設

? Gain on sale of investments 出售投資利得

? Gross margin 毛利

? Goodwill 商譽

? Gain on sale of truck 出售卡車利得

? Institute of Certified Public Accountants美國公共注冊會計師協會 ? Institute of Management Accountants 管理會計師協會

? Insurance expense 保險費用

? Interest expense 利息費用

? Interest payable 應付利息

? Inventory 存貨

? Investment revenues 投資收益

? Income summary account 收入匯總帳戶

? Interest income 利息收益 Investment securities 證券投資 Interest receivable 應收利息 Interest revenues 利息收入

? Income statement 收益表

? Income statement account 收益表帳戶

? Incurred 發生的? Income taxes payable 應付所得稅

? Indirect method of SCF 現金流量表間接方法

? Investing activities 投資活動

? Intangible assets 無形資產

? Investments 投資

? Investor 投資者

? Joe Perez, Capital Joe Perez 資本

? Joe Perez, Drawing Joe Perez 提款

? Journal entry 日記賬分錄

? J.Ott, Capital J.Ott 資本

? J.Ott, Drawing J.Ott 提款

? Land 土地

? Liabilities 負債

? Loans receivable 應收貸款

? Losses 損失

? Loss on sale of assets 出售資產損失 Loss from lawsuit 訴訟損失 Long term investments 長期投資 Loss on sale of truck 出售卡車損失

? Loss on sale of computer 出售計算機損失

? Last in, first out(LIFO)后進先出

? Land improvements 土地改良

? Lawsuit payable 應付訴訟費

? Long term liabilities 長期負債

? M

? Managerial accounting 管理會計

? Matching principle 配比原則

? Mary Smith, Capital--Mary Smith資本

? Mary Smith, Drawing--Mary Smith提款

? Miscellaneous expense 雜項費用

? Merchandise inventory 商品存貨

? Mortgage loan payable應付抵押貸款

? Monetary unit assumption貨幣單位假設

? Matt Jones, Capital Matt Jones資本

? Matt Jones, current year net income Matt Jones當年凈收入N Net income 凈收益

? Net loss 凈損失

? Notes payable 應付票據（貸款）

? Net realizable value 可變現凈值

? Net of tax 除稅凈額

? O

? Office equipment 辦公設備

? Owner’s(stockholders’)equity 業主（股東）權益

? Organization chart組織結構圖

? Operating activities 經營活動

? Other current assets 其它流動資產

? Other current liabilities 其它流動負債

? Office equipment expense 辦公設備費

? Office supplies expense 辦公用品費

? Operating income 營業收入

? Other accrual expenses payable 其它應付應計費用

? Other assets 其它資產

? private accounting 私業會計

? public accounting 公共（眾）會計

? Paid-in capital 實收資本

? Preferred stock 優先股 Prepaid advertising 預付廣告費 Prepaid association dues 預付協會會費 Prepaid expense 預付費用

? Prepaid insurance 預付保險費

? Prepaid rent 預付租金

? Purchases購買品

? Principal 本金

? paid-in capital in excess of par value-common stock 普通股股票溢價 ? paid-in capital in excess of par value-preferred stock 優先股股票溢價 ? paid-in capital from treasury stock 出售庫存股所得資本

? Payroll taxes payable 應付工資稅

? Purchase order 訂貨單

? Petty cash 零用現金

? Property, plant, and equipment 固定資產

? Primary activities 主營業務

? Promissory note 本票

? Rent expense 租金費用

? Retained earnings 留存收益

? Revenues recognition principle 收入確認原則 Revenues 收入 Repairs and maintenance expense 修理及維護費用 Residual value 殘值；剩余價值

? Receipts 入款

? Sales 銷售收入

? Sales allowances 銷貨折讓

? sales discounts 銷售折扣

? sales returns銷貨退回

? Salaries expense 工資費用

? Sales revenues 銷貨收入

? Salaries payable 應付工資

? Securities and Exchange Commission 美國證券交易委員會

? Service revenues 服務收入

? Service charge revenues 服務費收入

? Supplies 供應品

? Supplies expense 供應品費用

? Subsidiary ledger 明細分類賬

? Secondary activities 次營業務

? Sold 銷售

? Sole proprietorship 獨資企業

? Statement of cash flows 現金流量表

? Statement of stockholders’ equity 股東權益表 ?

? Stockholders’ equity 股東權益T Temporary help expense 臨時幫助費用 Telephone expense 電話費

? Trial balance 試算平衡表

? Temporary service expense 臨時服務費用 ? Treasury stock 庫存股

? T-account T型帳戶

? Taxes payable 應付稅款

? Temporary investments 臨時投資

? Trade names 商標

? Unearned revenues 未實現收入

? Utilities expense 能源費（水、電、氣等）?V

? Vehicles 交通工具

? Vendors 供應商

? Wages expense 工資費用

? Wages payable 應付工資

? Warranty liability 擔保負債（責任）?Y

? Year-to-date net income 年累計凈收入

第二篇：會計專業英語詞匯

accountant genaral 會計主任

account balancde 結平的帳戶

account bill 帳單

account books 帳

account classification 帳戶分類

account current 往來帳

account form of balance sheet 帳戶式資產負債表

account form of profit and loss statement 帳戶式損益表

account payable 應付帳款

account receivable 應收帳款

account of payments 支出表

account of receipts 收入表

account title 帳戶名稱，會計科目

accounting year 或financial year 會計

accounts payable ledger 應付款分類帳

Accounting period（會計期間）

are related to specific time periods ,typically one year（通常是一年)

資產負債表：balance sheet 可以不大寫b

利潤表： income statements(or statements of income)

利潤分配表：retained earnings

現金流量表：cash flows

1、部門的稱謂

市場部Marketing

銷售部 Sales Department（也有其它講法，如寶潔公司銷售部叫客戶生意發展部CBD）

客戶服務 Customer Service，例如客服員叫CSR，R for representative

人事部 Human Resource

行政部 Admin.財務部 Finance & Accounting

產品供應 Product Supply，例如產品調度員叫 P S Planner

2、人員的稱謂

助理 Assistant

秘書 secretary

前臺接待小姐 Receptionist

文員 clerk，如會計文員為Accounting Clerk

主任 supervisor

經理 Manager

總經理 GM，General Manager

入場費admission

運費freight

小費tip

學費tuition

價格，代價charge

制造費用 Manufacturing overhead

材料費 Materials

管理人員工資 Executive Salaries

獎金 Wages

退職金 Retirement allowance

補貼 Bonus

外保勞務費 Outsourcing fee

福利費 Employee benefits/welfare

會議費 Coferemce

加班餐費 Special duties

市內交通費 Business traveling

通訊費 Correspondence

電話費 Correspondence

水電取暖費 Water and Steam

稅費 Taxes and dues

租賃費 Rent

管理費 Maintenance

車輛維護費 Vehicles maintenance

油料費 Vehicles maintenance

培訓費 Education and training

接待費 Entertainment

圖書、印刷費 Books and printing

運費 Transpotation

保險費 Insurance premium

支付手續費 Commission

雜費 Sundry charges

折舊費 Depreciation expense

機物料消耗 Article of consumption

勞動保護費 Labor protection fees

總監Director

總會計師 Finance Controller

高級 Senior 如高級經理為 Senior Manager

營業費用 Operating expenses

代銷手續費 Consignment commission charge

運雜費 Transpotation

保險費 Insurance premium

展覽費 Exhibition fees

廣告費 Advertising fees

管理費用 Adminisstrative expenses

職工工資 Staff Salaries

修理費 Repair charge

低值易耗攤銷 Article of consumption

辦公費 Office allowance

差旅費 Travelling expense

工會經費 Labour union expenditure

研究與開發費 Research and development expense

福利費 Employee benefits/welfare

職工教育經費 Personnel education

待業保險費 Unemployment insurance

勞動保險費 Labour insurance

醫療保險費 Medical insurance 會議費 Coferemce

聘請中介機構費 Intermediary organs

咨詢費 Consult fees

訴訟費 Legal cost

業務招待費 Business entertainment

技術轉讓費 Technology transfer fees

礦產資源補償費 Mineral resources compensation fees

排污費 Pollution discharge fees

房產稅 Housing property tax

車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)

土地使用稅 Tenure tax

印花稅 Stamp tax

財務費用 Finance charge

利息支出 Interest exchange

匯兌損失 Foreign exchange loss

各項手續費 Charge for trouble

各項專門借款費用 Special-borrowing cost

帳目名詞

一、資產類 Assets

流動資產 Current assets

貨幣資金 Cash and cash equivalents

現金 Cash

銀行存款 Cash in bank

其他貨幣資金 Other cash and cash equivalents

外埠存款 Other city Cash in bank

銀行本票 Cashier''s cheque

銀行匯票 Bank draft

信用卡 Credit card

信用證保證金 L/C Guarantee deposits

存出投資款 Refundable deposits

短期投資 Short-term investments

股票 Short-term investmentscorporate bonds

基金 Short-term investmentsother

短期投資跌價準備 Short-term investments falling price reserves

應收款 Account receivable

應收票據 Note receivable

銀行承兌匯票 Bank acceptance

商業承兌匯票 Trade acceptance

應收股利 Dividend receivable

應收利息 Interest receivable

應收賬款 Account receivable

其他應收款 Other notes receivable

壞賬準備 Bad debt reserves

預付賬款 Advance money

應收補貼款 Cover deficit by state subsidies of receivable

庫存資產 Inventories

物資采購 Supplies purchasing

原材料 Raw materials

包裝物 Wrappage

低值易耗品 Low-value consumption goods

材料成本差異 Materials cost variance

自制半成品 Semi-Finished goods

庫存商品 Finished goods

商品進銷差價 Differences between purchasing and selling price

委托加工物資 Work in process-outsourced

委托代銷商品 Trust to and sell the goods on a commission basis

受托代銷商品 Commissioned and sell the goods on a commission basis

存貨跌價準備 Inventory falling price reserves

分期收款發出商品 Collect money and send out the goods by stages

待攤費用 Deferred and prepaid expenses

長期投資 Long-term investment

長期股權投資 Long-term investment on stocks

股票投資 Investment on stocks

其他股權投資 Other investment on stocks

長期債權投資 Long-term investment on bonds

債券投資 Investment on bonds

其他債權投資 Other investment on bonds

長期投資減值準備 Long-term investments depreciation reserves

股權投資減值準備 Stock rights investment depreciation reserves

債權投資減值準備 Bcreditor''s rights investment depreciation reserves

委托貸款 Entrust loans

本金 Principal

利息 Interest

減值準備 Depreciation reserves

固定資產 Fixed assets

房屋 Building

建筑物 Structure

機器設備 Machinery equipment

運輸設備 Transportation facilities

工具器具 Instruments and implement

累計折舊 Accumulated depreciation

固定資產減值準備 Fixed assets depreciation reserves

房屋、建筑物減值準備 Building/structure depreciation reserves

機器設備減值準備 Machinery equipment depreciation reserves

工程物資 Project goods and material

專用材料 Special-purpose material

專用設備 Special-purpose equipment

預付大型設備款 Prepayments for equipment

為生產準備的工具及器具 Preparative instruments and implement for fabricate

在建工程 Construction-in-process

安裝工程 Erection works 在安裝設備 Erecting equipment-in-process

技術改造工程 Technical innovation project

大修理工程 General overhaul project

在建工程減值準備 Construction-in-process depreciation reserves

固定資產清理 Liquidation of fixed assets

無形資產 Intangible assets

專利權 Patents

非專利技術 Non-Patents

商標權 Trademarks, Trade names

著作權 Copyrights

土地使用權 Tenure

商譽 Goodwill

無形資產減值準備 Intangible Assets depreciation reserves

專利權減值準備 Patent rights depreciation reserves

商標權減值準備 trademark rights depreciation reserves

未確認融資費用 Unacknowledged financial charges

待處理財產損溢 Wait deal assets loss or income

待處理流動資產損溢 Wait deal intangible assets loss or income

待處理固定資產損溢 Wait deal fixed assets loss or income

二、負債類 Liability

短期負債 Current liability

短期借款 Short-term borrowing

應付票據 Notes payable

銀行承兌匯票 Bank acceptance

商業承兌匯票 Trade acceptance

應付賬款 Account payable

預收賬款 Deposit received

代銷商品款 Proxy sale goods revenue

應付工資 Accrued wages

應付福利費 Accrued welfarism

應付股利 Dividends payable

應交稅金 Tax payable

應交增值稅 value added tax payable

進項稅額 Withholdings on VAT

已交稅金 Paying tax

轉出未交增值稅 Unpaid VAT changeover

減免稅款 Tax deduction

銷項稅額 Substituted money on VAT

出口退稅 Tax reimbursement for export

進項稅額轉出 Changeover withnoldings on VAT

出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax

轉出多交增值稅 Overpaid VAT changeover

未交增值稅 Unpaid VAT

應交營業稅 Business tax payable

應交消費稅 Consumption tax payable 應交資源稅 Resources tax payable

應交所得稅 Income tax payable

應交土地增值稅 Increment tax on land value payable

應交城市維護建設稅 Tax for maintaining and building cities

payable

應交房產稅 Housing property tax payable

應交土地使用稅 Tenure tax payable

應交車船使用稅 Vehicle and vessel usage license plate

tax(VVULPT)payable

應交個人所得稅 Personal income tax payable

其他應交款 Other fund in conformity with paying

其他應付款 Other payables

預提費用 Drawing expense in advance

其他負債 Other liabilities

待轉資產價值 Pending changerover assets value

預計負債 Anticipation liabilities

長期負債 Long-term Liabilities

長期借款 Long-term loans

一年內到期的長期借款 Long-term loans due within one year

一年后到期的長期借款 Long-term loans due over one year

應付債券 Bonds payable

債券面值 Face value, Par value

債券溢價 Premium on bonds

債券折價 Discount on bonds

應計利息 Accrued interest

長期應付款 Long-term account payable

應付融資租賃款 Accrued financial lease outlay

一年內到期的長期應付 Long-term account payable due within one year

一年后到期的長期應付 Long-term account payable over one year

專項應付款 Special payable

一年內到期的專項應付 Long-term special payable due within one year

一年后到期的專項應付 Long-term special payable over one year

遞延稅款 Deferral taxes

三、所有者權益類 OWNERS'' EQUITY

資本 Capita

實收資本(或股本)Paid-up capital(or stock)

實收資本 Paicl-up capital

實收股本 Paid-up stock

已歸還投資 Investment Returned

公積

資本公積 Capital reserve

資本(或股本)溢價 Cpital(or Stock)premium

接受捐贈非現金資產準備 Receive non-cash donate reserve

股權投資準備 Stock right investment reserves

撥款轉入 Allocate sums changeover in

外幣資本折算差額 Foreign currency capital

其他資本公積 Other capital reserve 盈余公積 Surplus reserves

法定盈余公積 Legal surplus

任意盈余公積 Free surplus reserves

法定公益金 Legal public welfare fund

儲備基金 Reserve fund

企業發展基金 Enterprise expension fund

利潤歸還投資 Profits capitalizad on return of investment

利潤 Profits

本年利潤 Current year profits

利潤分配 Profit distribution

其他轉入 Other chengeover in

提取法定盈余公積 Withdrawal legal surplus

提取法定公益金 Withdrawal legal public welfare funds

提取儲備基金 Withdrawal reserve fund

提取企業發展基金 Withdrawal reserve for business expansion

提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and

welfare fund

利潤歸還投資 Profits capitalizad on return of investment

應付優先股股利 Preferred Stock dividends payable

提取任意盈余公積 Withdrawal other common accumulation fund

應付普通股股利 Common Stock dividends payable

轉作資本(或股本)的普通股股利 Common Stock dividends change to

assets(or stock)

未分配利潤 Undistributed profit

四、成本類 Cost

生產成本 Cost of manufacture

基本生產成本 Base cost of manufacture

輔助生產成本 Auxiliary cost of manufacture

制造費用 Manufacturing overhead

材料費 Materials

管理人員工資 Executive Salaries

獎金 Wages

退職金 Retirement allowance

補貼 Bonus

外保勞務費 Outsourcing fee

福利費 Employee benefits/welfare

會議費 Coferemce

加班餐費 Special duties

市內交通費 Business traveling

通訊費 Correspondence

電話費 Correspondence

水電取暖費 Water and Steam

稅費 Taxes and dues

租賃費 Rent

管理費 Maintenance

車輛維護費 Vehicles maintenance

油料費 Vehicles maintenance

培訓費 Education and training

接待費 Entertainment

圖書、印刷費 Books and printing

運費 Transpotation

保險費 Insurance premium

支付手續費 Commission

雜費 Sundry charges

折舊費 Depreciation expense

機物料消耗 Article of consumption

勞動保護費 Labor protection fees

季節性停工損失 Loss on seasonality cessation

勞務成本 Service costs

五、損益類 Profit and loss

收入 Income

業務收入 OPERATING INCOME

主營業務收入 Prime operating revenue

產品銷售收入 Sales revenue

服務收入 Service revenue

其他業務收入 Other operating revenue

材料銷售 Sales materials

代購代售

包裝物出租 Wrappage lease

出讓資產使用權收入 Remise right of assets revenue

返還所得稅 Reimbursement of income tax

其他收入 Other revenue

投資收益 Investment income

短期投資收益 Current investment income

長期投資收益 Long-term investment income

計提的委托貸款減值準備 Withdrawal of entrust loans reserves

補貼收入 Subsidize revenue

國家扶持補貼收入 Subsidize revenue from country

其他補貼收入 Other subsidize revenue

營業外收入 NON-OPERATING INCOME

非貨幣性交易收益 Non-cash deal income

現金溢余 Cash overage

處置固定資產凈收益 Net income on disposal of fixed assets

出售無形資產收益 Income on sales of intangible assets

固定資產盤盈 Fixed assets inventory profit

罰款凈收入 Net amercement income

支出 Outlay

業務支出 Revenue charges

主營業務成本 Operating costs

產品銷售成本 Cost of goods sold

服務成本 Cost of service

主營業務稅金及附加 Tax and associate charge

營業稅 Sales tax

消費稅 Consumption tax

城市維護建設稅 Tax for maintaining and building cities

資源稅 Resources tax

土地增值稅 Increment tax on land value

5405 其他業務支出 Other business expense

銷售其他材料成本 Other cost of material sale

其他勞務成本 Other cost of service

其他業務稅金及附加費 Other tax and associate charge

費用 Expenses

營業費用 Operating expenses

代銷手續費 Consignment commission charge

運雜費 Transpotation

保險費 Insurance premium

展覽費 Exhibition fees

廣告費 Advertising fees

管理費用 Adminisstrative expenses

職工工資 Staff Salaries

修理費 Repair charge

低值易耗攤銷 Article of consumption

辦公費 Office allowance

差旅費 Travelling expense

工會經費 Labour union expenditure

研究與開發費 Research and development expense

福利費 Employee benefits/welfare

職工教育經費 Personnel education

待業保險費 Unemployment insurance

勞動保險費 Labour insurance

醫療保險費 Medical insurance

會議費 Coferemce

聘請中介機構費 Intermediary organs

咨詢費 Consult fees

訴訟費 Legal cost

業務招待費 Business entertainment

技術轉讓費 Technology transfer fees

礦產資源補償費 Mineral resources compensation fees

排污費 Pollution discharge fees

房產稅 Housing property tax

車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)

土地使用稅 Tenure tax

印花稅 Stamp tax

財務費用 Finance charge

利息支出 Interest exchange

匯兌損失 Foreign exchange loss

各項手續費 Charge for trouble

各項專門借款費用 Special-borrowing cost

營業外支出 Nonbusiness expenditure

捐贈支出 Donation outlay

減值準備金 Depreciation reserves

非常損失 Extraordinary loss

處理固定資產凈損失 Net loss on disposal of fixed assets

出售無形資產損失 Loss on sales of intangible assets

固定資產盤虧 Fixed assets inventory loss

債務重組損失 Loss on arrangement

罰款支出 Amercement outlay

所得稅 Income tax

以前損益調整 Prior year income adjustment

第三篇：英語詞匯

account number 帳目編號

depositor 存戶

pay-in slip 存款單

a deposit form 存款單

a banding machine 自動存取機

to deposit 存款

deposit receipt 存款收據

private deposits 私人存款

certificate of deposit 存單

deposit book, passbook 存折

credit card 信用卡

principal 本金

overdraft, overdraw 透支

to counter sign 雙簽

to endorse 背書

endorser 背書人

to cash 兌現

to honor a cheque 兌付

to dishonor a cheque 拒付

to suspend payment 止付

cheque,check 支票

cheque book 支票本

order cheque 記名支票

bearer cheque 不記名支票

crossed cheque 橫線支票

blank cheque 空白支票

rubber cheque 空頭支票

cheque stub, counterfoil 票根

cash cheque 現金支票

traveler s cheque 旅行支票

cheque for transfer 轉帳支票

outstanding cheque 未付支票

canceled cheque 已付支票

forged cheque 偽支票

Bandar s note 莊票，銀票

balance sheet 資產負債表 cash flow 現金流轉 glossary 術語表

money order 匯款單，匯票

letter of credit n.[商](銀行發行的)信用證 charge for 想...收費 overdraw v.透支

overdraft n.透支, 透支之款項

endorse [In5dC:s] v.在(票據)背面簽名, 簽注(文件), 認可, 簽署 liability n.責任, 義務, 傾向, 債務, [負債], 與assets相對 asset n.[資產], 有用的東西

solvent adj.有償付能力的 n.溶媒, 溶劑, 解決方法 securities n.有價證券

time hull insurance 船舶定期保險 marine insurance 海損保險

maritime transportation insurance 海洋運輸保險 fire insurance 火險

cargo insurance 貨物保險

來源：Internet 作者：不詳發布時間：2007-06-13 閱讀次數： 118

account number 帳目編號

depositor 存戶

pay-in slip 存款單

a deposit form 存款單

a banding machine 自動存取機

to deposit 存款

deposit receipt 存款收據

private deposits 私人存款

certificate of deposit 存單

deposit book, passbook 存折

credit card 信用卡

principal 本金

overdraft, overdraw 透支

to counter sign 雙簽

to endorse 背書

endorser 背書人

to cash 兌現

to honor a cheque 兌付

to dishonor a cheque 拒付

to suspend payment 止付

cheque,check 支票

cheque book 支票本

order cheque 記名支票

bearer cheque 不記名支票

crossed cheque 橫線支票

blank cheque 空白支票

rubber cheque 空頭支票

cheque stub, counterfoil 票根

cash cheque 現金支票

traveler's cheque 旅行支票

cheque for transfer 轉帳支票

outstanding cheque 未付支票

canceled cheque 已付支票

forged cheque 偽支票

Bandar's note 莊票，銀票

banker 銀行家 president 行長 savings bank 儲蓄銀行

Chase Bank 大通銀行

National City Bank of New York 花旗銀行

Hongkong Shanghai Banking Corporation 匯豐銀行

Chartered Bank of India, Australia and China 麥加利銀行

Banque de I'IndoChine 東方匯理銀行

central bank, national bank, banker's bank 中央銀行

bank of issue, bank of circulation 發行幣銀行

commercial bank 商業銀行，儲蓄信貸銀行

member bank, credit bank 儲蓄信貸銀行

discount bank 貼現銀行

exchange bank 匯兌銀行

requesting bank 委托開證銀行 issuing bank, opening bank 開證銀行

advising bank, notifying bank 通知銀行

negotiation bank 議付銀行

confirming bank 保兌銀行

paying bank 付款銀行

associate banker of collection 代收銀行

consigned banker of collection 委托銀行

clearing bank 清算銀行

local bank 本地銀行

domestic bank 國內銀行

overseas bank 國外銀行

unincorporated bank 錢莊

branch bank 銀行分行

trustee savings bank 信托儲蓄銀行

trust company 信托公司

financial trust 金融信托公司

unit trust 信托投資公司

trust institution 銀行的信托部

credit department 銀行的信用部

commercial credit company(discount company)商業信貸公司（貼現公司）

neighborhood savings bank, bank of deposit 街道儲蓄所

credit union 合作銀行

credit bureau 商業興信所

self-service bank 無人銀行

land bank 土地銀行 construction bank 建設銀行

industrial and commercial bank 工商銀行

bank of communications 交通銀行

mutual savings bank 互助儲蓄銀行

post office savings bank 郵局儲蓄銀行

mortgage bank, building society 抵押銀行

industrial bank 實業銀行

home loan bank 家宅貸款銀行

reserve bank 準備銀行

chartered bank 特許銀行

corresponding bank 往來銀行

merchant bank, accepting bank 承兌銀行

investment bank 投資銀行

import and export bank(EXIMBANK)進出口銀行

joint venture bank 合資銀行

money shop, native bank 錢莊

credit cooperatives 信用社

clearing house 票據交換所

public accounting 公共會計

business accounting 商業會計

cost accounting 成本會計

depreciation accounting 折舊會計

computerized accounting 電腦化會計

general ledger 總帳

subsidiary ledger 分戶帳

cash book 現金出納帳

cash account 現金帳

journal, day-book 日記帳，流水帳

bad debts 壞帳

investment 投資

surplus 結余

idle capital 游資

economic cycle 經濟周期

economic boom 經濟繁榮

economic recession 經濟衰退

economic depression 經濟蕭條

economic crisis 經濟危機

economic recovery 經濟復蘇 inflation 通貨膨脹

deflation 通貨收縮

devaluation 貨幣貶值

revaluation 貨幣增值

international balance of payment 國際收支

favourable balance 順差

adverse balance 逆差

hard currency 硬通貨 soft currency 軟通貨

international monetary system 國際貨幣制度

the purchasing power of money 貨幣購買力

money in circulation 貨幣流通量

note issue 紙幣發行量

national budget 國家預算

national gross product 國民生產總值

public bond 公債

stock, share 股票

debenture 債券

treasury bill 國庫券

debt chain 債務鏈

direct exchange 直接（對角）套匯

indirect exchange 間接（三角）套匯

cross rate, arbitrage rate 套匯匯率

foreign currency(exchange)reserve 外匯儲備

foreign exchange fluctuation 外匯波動

foreign exchange crisis 外匯危機

discount 貼現

discount rate, bank rate 貼現率

gold reserve 黃金儲備

money(financial)market 金融市場

stock exchange 股票交易所

broker 經紀人

commission 傭金

bookkeeping 簿記

bookkeeper 簿記員

an application form 申請單

bank statement 對帳單

letter of credit 信用證 strong room, vault 保險庫

equitable tax system 等價稅則

specimen signature 簽字式樣

banking hours, business hours 營業時間

Board of Directors 董事會 President 行長

Executive Office 經理辦公室

Personnel Dept.人事部 General Affairs Dept.總務部

Co-ordination & Planning Dept.綜合計劃部

International Dept.國際業務部 Overseas Branches Dept.海外部

Foreign Exchange Dept.外匯資金部

First Credit Dept.信貸一部 Second Credit Dept.信貸二部 Accounting Dept.財會部 International Clearing Dept 國際清算部 Banking Dept.營業部

Credit Card Dept.信用卡部 General Auditing Dept.總稽核室 Computer Center 電腦部 Training Management Dept.教育部

Institute of International Finance 國際金融研究所

Trust and Consultation Co.信托咨詢公司

第四篇：英語詞匯

英語詞匯

史上最牛英語口語學習法：躺在家里練口語，全程外教一對一，三個月暢談無阻！太平洋在線英語，可免費體驗全部外教一對一課程：www.tmdps.cn

info-highway 信息高速公路

in-service training 在職訓練

inspector-general 總監

interim government 過渡政府

英語詞匯

invitation meet 邀請賽

judo 柔道

karate 空手道

kiosk 小賣部

knock-out system 淘汰制

knowledge economy 知識經濟

ksei 棋圣

laid-off 下崗

leading actor 男主角

lease 租約，租期

man of mark 名人，要人

manuscript 原稿，腳本

marriage lines 結婚證書

master key 萬能鑰匙

medium 媒體，媒介

英語詞匯

mercy killing 安樂死

moped 助力車

moslem 穆斯林

multimedia 多媒體

music cafe 音樂茶座

national anthem 國歌

negative vote 反對票轉自學易網 www.tmdps.cn

nest egg 私房錢

news agency 通訊社

news briefing 新聞發布會

news conference 記者招待會

news flash 短訊，快訊

nominee 候選人

notions 小商品

null and void 無效的

英語詞匯

off-hour hobby 業余愛好

off-the-job training 脫產培訓

on standby 待命

on-the-job training 在職培訓

on-the-spot broadcasting 現場直播

opinion poll 民意測驗

overpass（人行）天橋

overseas student 留學生

overture 序曲

overwhelming majority 壓倒性多數

palm phone 大哥大

parliament 國會

passerby 過路人

pay-to-the-driver bus 無人售票車

peaceful co-existence 和平共處

英語詞匯

peace-keeping force 維和部隊轉自學易網 www.tmdps.cn

peak viewing time 黃金時間

pedestrian 行人

pension insurance 養老保險

pentagon 五角大樓

perk 外快

pm = prime minister 首相，總理

politburo 政治局

poor box 濟貧箱

pope 教皇

pose for a group photo 集體合影留念

poverty-stricken area 貧困地區

power failure 斷電，停電

premiere 首映，初次公演

press briefing 新聞發布會

英語詞匯

press corps 記者團

press spokesman 新聞發言人

prize-awarding ceremony 頒獎儀式

professional escort “三陪”服務

profiteer 投機倒把者

protocol 草案，協議

puberty 青春期

public servant 公務員

questionnaire 調查表

quick-frozen food 速凍食品

quiz game 智力競賽

racial discrimination 種族歧視

rapport 默契

reciprocal visits 互訪

recital 獨唱會，獨奏會

英語詞匯

red-carpet welcome 隆重歡迎

red-hot news 最新消息

red-letter day 大喜之日

redundant 下崗人員

re-employment 再就業

rep = representative 代表

rip off 宰客

senate 參議院

tenure of office 任職期

the other man / woman 第三者

第五篇：海關英語詞匯

1.account for 占……比率；報賬 2.assign 轉讓

3.a brokerage firm 報關行

4.a consumption entry 消費商品進口報關 5.Automated clearing----house 自動化結算系統 6.anti-dump 反傾銷

7.abate 減輕，撤銷（法令等）8.accompanying article 攜帶物品 9.accord to 給予 10.according to 按照 11.ad valorem duty 從價稅 12.bond 擔保 13.bulletin 告示 14.breach 違犯 15.bonus 律貼 16.bond 保稅

17.customs sub--office 海關分關 18.conductive 有助于……的 19.consist of 由……組成 20.consumer taste 消費稅 21.confiscate 沒收 22.credit 貸方 23.client representative 客戶代理人 24.compliance area 海關守法范圍 25.charge 收稅、收費

27.disburse(pay out money)支付

28.debit(left hand side of an account)借方 29.declaration form 報關單 30.dutiable goods 應稅貨物

31.Duty Assessment Office 征稅部門 32.ensure 使……必發生 33.electronic invoices 電子發票

34.establish the entered value 確立報關單價格 35.economic interests 經濟利益

36.EDI(Electronic Data Interchorge)電子數據交換 37.enterprise 企業單位 38.enter in to 與……訂約，開始 39.entrus t委托，信托

40.entry 報關手續，報單，進入，入口 41.forge 偽造

42.Foreign Trade Zone 對外貿易區 43.fees 規費 44.fill in 填寫 45.final clearance 結關放行 46.final decision 最后決定 47.fine 罰金、罰款 48.fixed duty 固定關稅

49.General Customs Administration 海關部署 50.general deduction 一般減稅 51.General lits(of cargo)總貨單 52.general rules 通用規則

53.general system of preferences 普遍優惠制

54.general tariff rate 普通稅率 55.hand baggage 手提行李 56.half-duty 半稅 57.high duty 高關稅 58.identify 認為……一致

60.in terms of(in respect to)在……方面 61.in connection with 與……相關的 62.infringe 侵犯 63.intelligence 情報

64.illegal 違規的，非法的，不合法的 65.immigration 外來的移民，移居入境 66.free alongside ship(FAS)船邊交貨 67.in dupicate 一式二份 68.in the interests of 對……是有利的，為了……的利益 69.import taxes or duties進口稅務局或關稅 70.inspect 檢查，檢驗

intergovernmental aid 政府間的援助 72。joint control 聯合監管

73.joint venture合營企業，聯合企業 74.label 標簽

75.landing 降落，上岸，著陸 76.levy 征收，抽稅，征稅 77.monitor 監督 78.make out 填寫

79.make up 彌補，賠償，補償 80.national statistics 國家統計 81.national territory 國境 82 neglect one's duties 玩忽職守 83.occasion 是……的原因 84.obtain 得到，獲得

85.post entry review 出口后復審

86.paperless summary program 海關無紙化報關程序 87.proceeds 贏利

88.pursue(have as an aim or purpose)以……為目的 89.prior to 在……之前 90.perishable 除……之外

91.result in(bring about有……結果)92.rest with 由……負責 93.regulatory audit 常規稽查 94.reasonable 正當的

95.statement(a brif record of a business account)96.sanction 處罰 97.statute 法規 98.withhold 扣留 99.with draw 取回

100.willful failure故意過錯

1.of lading 提單

2、L/C letter of credit 信用證

3、D/P documents against payment 付款交單

4、D/A documents against acceptance 承對交單

5、T/T telegraphic transfer 電匯

6、CFR cost and freight 成本加運費價格

7、C.I.F cost,insurance and freight 到岸價格

財務報表

8、F.O.B free on borad離岸價

9、F.A.Q fair average quality 良好平均品質

10、FCL full container load 整箱貨

11、LCL less than container load拼箱貨

12、D/D demand draft 即期票匯

13、P.A particular average單獨海損

14、F.P.A free from particular average平安險

15、W.P,A with particular average 水漬險

16、G.A general average 共同海損

17、LIBOR London inter bank offer rate倫敦銀行同業折放利率

18、EXW ex works 工廠交貨

19、FCA free carrier貨交承運人 20、DAF delivered at frontier 邊境交貨

21、DES delivered ex ship目的港船上交貨

22、DEQ delivered ex quay目的港碼頭交貨

23、DDU delivered duty unpaied未完稅交貨

24、DDP delivered duty paid 完稅后交貨

25、M/T mail transfer信匯

26、S/O shipping order 裝貨單

27、G.S.P generalized system of preferences普通優惠制

28、C.C.V.O combined certificate of value and origin 估價和原產地聯合證明書

29、A.W.B air waybill 空運提單 30、A/V ad valorem 從價

31、C.O.D cash on delivery 貨到付款

32、D/W deadweight 重量貨物

33、D.W.T deadweight tonnage 載重噸位，重量噸位

34、D.P.V duty-paid value完稅價格

35、E/D export declaration 出口申報單

36、GATT General Agreement on Tariffs and Trade關稅及貿易總協定

37、L/G letter of guarantee擔保書，保證書

38、M/T metric ton 公噸

39、N/N non-negotiable,not negotiable非流通的，不可轉讓的 40、O.B/L ocean bill of lading 海運提單

41、S/D sight draft 定單號數

42、S/D sight draft 即期匯票

43、NTB non tariff barrier 非關稅壁壘

44、T.P.N.D theft ,pilferage and non-delivery偷竊提貨不著

45、W.W warehouse to warehouse 倉至倉

46、Yd(s)yards碼

47、W/M weight or measurement 重量或體積

48、W.R.(W/R)war risk戰爭險，兵險

49、U.L.underwriter laboratories inc美國保險人公會所設的檢驗機構 50、T/R trust receipt信托收據

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會計專業英語詞匯

第一篇：會計專業英語詞匯

第二篇：會計專業英語詞匯

第三篇：英語詞匯

第四篇：英語詞匯

第五篇：海關英語詞匯

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