会计专业英语词汇

第一篇：会计专业英语词汇

A



 Advertising expense 广告费用 Accrual basis of accounting 权责发生制 Accounts payable 应付账款 Accounts receivable 应收账款

 Account帐户

 Accrual-type adjusting entry(accruals)应计类调整分录

 Accounting information system 会计信息系统

 Accounts receivable-net 净应收账款

 Accumulated depreciation-land improvement 累计折旧-土地改良物  Accumulated depreciation-buildings 累计折旧-建筑物

 Accumulated depreciation-equipment 累计折旧-设备

 Accumulated depreciation 累计折旧

 Assets 资产

 Amortization expense 待摊费用

 Allowance for doubtful accounts 呆账准备

 Aging of accounts receivable 应收账款帐龄

B

 Bank service charge expense 银行服务费

 Balance sheet 资产负债表

 Bad debt expense 坏账费用



 Bank reconciliation 银行对账单 Bond issue costs 债券发行成本 Bonds payable 应付债券 Book value of a company 公司的账面价值

 Book value 账面价值

 Building 建筑物

 Carrying amount 账面结存额

 Carrying value 账面结存额

 Cash 现金

 Cash basis of accounting 收付实现制

 Cash receipt 现金收入（据）

 Creditor 债权人

 Certified Management Accountants 注册管理会计师

 Certified Internal Auditor注册内部审计师

 Certified Public Accountants注册公共会计师

 Carrying amount 账面结存额

 Common stock 普通股

 Conservatism 谨慎性

 Contra account 抵消帐户，对销帐户

 Contra asset account 备抵资产账户

 Contra equity account 备抵权益账户

 Contra liability account 备抵负债账户



 Cost principle 成本原则 Commissions expense 佣金费用 Contribution Margin 边际贡献（贡献毛利）Cost of goods sold 销货成本

 Chart of accounts 帐户表

 Customer deposits 客户存款

 Credit 贷

 Classified balance sheet 分类资产负债表

 Current assets 流动资产

 Current year’s net income 当年净收入

D

 Delivery equipment 投递设备

 Depreciation expense 折旧费用

 Debit 借

 Deferral 递延

 Depreciation 折旧

 Depreciation expense – equipment 折旧费用-设备

 Deferred income taxes 递延所得税

 Depletion expense 折耗费

 Double entry accounting 复式记账会计



 Discount on bonds payable 应付债券折扣 Discount on notes payable 应付贷款折扣 Discontinued operations 终止经营E

 Equipment 设备

 Expenses 费用

 Effective interest rate method of amortization 实际利率法摊销  Economic entity assumption 会计主体假设

 Earned 赚得

 Expired 到期的 Extraordinary item—gain 异常项目利得

 Extraordinary items异常项目

F

 Financial accounting 财务会计

 Fees earned 挣得的费用

 First in, fist out(FIFO)先进先出

 Financial accounting standards board(FASB)财务会计准则委员会  Financial statement 财务报表

 Full disclosure principle 充分披露原则

 Fixed expenses 固定费用

 Financing activities 筹资活动

 Furniture and fixtures 家具和固定装置



G



 Gains 利得 General journal entry 普通日记账分录 Gain on sale of assets 出售资产利得 General ledger 总分类账

 Gain on sale of land 出售土地利得

 Generally accepted accounting principles(GAAP)公认会计原则  Going concern assumption持续经营假设

 Gain on sale of investments 出售投资利得

 Gross margin 毛利

 Goodwill 商誉

 Gain on sale of truck 出售卡车利得

I

 Institute of Certified Public Accountants美国公共注册会计师协会  Institute of Management Accountants 管理会计师协会

 Insurance expense 保险费用

 Interest expense 利息费用

 Interest payable 应付利息

 Inventory 存货

 Investment revenues 投资收益

 Income summary account 收入汇总帐户



 Interest income 利息收益 Investment securities 证券投资 Interest receivable 应收利息 Interest revenues 利息收入

 Income statement 收益表

 Income statement account 收益表帐户

 Incurred 发生的 Income taxes payable 应付所得税

 Indirect method of SCF 现金流量表间接方法

 Investing activities 投资活动

 Intangible assets 无形资产

 Investments 投资

 Investor 投资者

J

 Joe Perez, Capital Joe Perez 资本

 Joe Perez, Drawing Joe Perez 提款

 Journal entry 日记账分录

 J.Ott, Capital J.Ott 资本

 J.Ott, Drawing J.Ott 提款

L

 Land 土地

 Liabilities 负债

 Loans receivable 应收贷款

 Losses 损失



 Loss on sale of assets 出售资产损失 Loss from lawsuit 诉讼损失 Long term investments 长期投资 Loss on sale of truck 出售卡车损失

 Loss on sale of computer 出售计算机损失

 Last in, first out(LIFO)后进先出

 Land improvements 土地改良

 Lawsuit payable 应付诉讼费

 Long term liabilities 长期负债



 M

 Managerial accounting 管理会计

 Matching principle 配比原则

 Mary Smith, Capital--Mary Smith资本

 Mary Smith, Drawing--Mary Smith提款

 Miscellaneous expense 杂项费用

 Merchandise inventory 商品存货

 Mortgage loan payable应付抵押贷款

 Monetary unit assumption货币单位假设

 Matt Jones, Capital Matt Jones资本



 Matt Jones, current year net income Matt Jones当年净收入N Net income 净收益

 Net loss 净损失

 Notes payable 应付票据（贷款）

 Net realizable value 可变现净值

 Net of tax 除税净额

 O

 Office equipment 办公设备

 Owner’s(stockholders’)equity 业主（股东）权益

 Organization chart组织结构图

 Operating activities 经营活动

 Other current assets 其它流动资产

 Other current liabilities 其它流动负债

 Office equipment expense 办公设备费

 Office supplies expense 办公用品费

 Operating income 营业收入

 Other accrual expenses payable 其它应付应计费用

 Other assets 其它资产

P

 private accounting 私业会计

 public accounting 公共（众）会计

 Paid-in capital 实收资本



 Preferred stock 优先股 Prepaid advertising 预付广告费 Prepaid association dues 预付协会会费 Prepaid expense 预付费用

 Prepaid insurance 预付保险费

 Prepaid rent 预付租金

 Purchases购买品

 Principal 本金

 paid-in capital in excess of par value-common stock 普通股股票溢价  paid-in capital in excess of par value-preferred stock 优先股股票溢价  paid-in capital from treasury stock 出售库存股所得资本

 Payroll taxes payable 应付工资税

 Purchase order 订货单

 Petty cash 零用现金

 Property, plant, and equipment 固定资产

 Primary activities 主营业务

 Promissory note 本票

R

 Rent expense 租金费用

 Retained earnings 留存收益



 Revenues recognition principle 收入确认原则 Revenues 收入 Repairs and maintenance expense 修理及维护费用 Residual value 残值；剩余价值

 Receipts 入款

S

 Sales 销售收入

 Sales allowances 销货折让

 sales discounts 销售折扣

 sales returns销货退回

 Salaries expense 工资费用

 Sales revenues 销货收入

 Salaries payable 应付工资

 Securities and Exchange Commission 美国证券交易委员会

 Service revenues 服务收入

 Service charge revenues 服务费收入

 Supplies 供应品

 Supplies expense 供应品费用

 Subsidiary ledger 明细分类账

 Secondary activities 次营业务

 Sold 销售

 Sole proprietorship 独资企业

 Statement of cash flows 现金流量表

 Statement of stockholders’ equity 股东权益表 



 Stockholders’ equity 股东权益T Temporary help expense 临时帮助费用 Telephone expense 电话费

 Trial balance 试算平衡表

 Temporary service expense 临时服务费用  Treasury stock 库存股

 T-account T型帐户

 Taxes payable 应付税款

 Temporary investments 临时投资

 Trade names 商标

U

 Unearned revenues 未实现收入

 Utilities expense 能源费（水、电、气等）V

 Vehicles 交通工具

 Vendors 供应商

W

 Wages expense 工资费用

 Wages payable 应付工资

 Warranty liability 担保负债（责任）Y

 Year-to-date net income 年累计净收入

第二篇：会计专业英语词汇

accountant genaral 会计主任

account balancde 结平的帐户

account bill 帐单

account books 帐

account classification 帐户分类

account current 往来帐

account form of balance sheet 帐户式资产负债表

account form of profit and loss statement 帐户式损益表

account payable 应付帐款

account receivable 应收帐款

account of payments 支出表

account of receipts 收入表

account title 帐户名称，会计科目

accounting year 或financial year 会计

accounts payable ledger 应付款分类帐

Accounting period（会计期间）

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

资产负债表：balance sheet 可以不大写b

利润表： income statements(or statements of income)

利润分配表：retained earnings

现金流量表：cash flows

1、部门的称谓

市场部Marketing

销售部 Sales Department（也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）

客户服务 Customer Service，例如客服员叫CSR，R for representative

人事部 Human Resource

行政部 Admin.财务部 Finance & Accounting

产品供应 Product Supply，例如产品调度员叫 P S Planner

2、人员的称谓

助理 Assistant

秘书 secretary

前台接待小姐 Receptionist

文员 clerk，如会计文员为Accounting Clerk

主任 supervisor

经理 Manager

总经理 GM，General Manager

入场费admission

运费freight

小费tip

学费tuition

价格，代价charge

制造费用 Manufacturing overhead

材料费 Materials

管理人员工资 Executive Salaries

奖金 Wages

退职金 Retirement allowance

补贴 Bonus

外保劳务费 Outsourcing fee

福利费 Employee benefits/welfare

会议费 Coferemce

加班餐费 Special duties

市内交通费 Business traveling

通讯费 Correspondence

电话费 Correspondence

水电取暖费 Water and Steam

税费 Taxes and dues

租赁费 Rent

管理费 Maintenance

车辆维护费 Vehicles maintenance

油料费 Vehicles maintenance

培训费 Education and training

接待费 Entertainment

图书、印刷费 Books and printing

运费 Transpotation

保险费 Insurance premium

支付手续费 Commission

杂费 Sundry charges

折旧费 Depreciation expense

机物料消耗 Article of consumption

劳动保护费 Labor protection fees

总监Director

总会计师 Finance Controller

高级 Senior 如高级经理为 Senior Manager

营业费用 Operating expenses

代销手续费 Consignment commission charge

运杂费 Transpotation

保险费 Insurance premium

展览费 Exhibition fees

广告费 Advertising fees

管理费用 Adminisstrative expenses

职工工资 Staff Salaries

修理费 Repair charge

低值易耗摊销 Article of consumption

办公费 Office allowance

差旅费 Travelling expense

工会经费 Labour union expenditure

研究与开发费 Research and development expense

福利费 Employee benefits/welfare

职工教育经费 Personnel education

待业保险费 Unemployment insurance

劳动保险费 Labour insurance

医疗保险费 Medical insurance 会议费 Coferemce

聘请中介机构费 Intermediary organs

咨询费 Consult fees

诉讼费 Legal cost

业务招待费 Business entertainment

技术转让费 Technology transfer fees

矿产资源补偿费 Mineral resources compensation fees

排污费 Pollution discharge fees

房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT)

土地使用税 Tenure tax

印花税 Stamp tax

财务费用 Finance charge

利息支出 Interest exchange

汇兑损失 Foreign exchange loss

各项手续费 Charge for trouble

各项专门借款费用 Special-borrowing cost

帐目名词

一、资产类 Assets

流动资产 Current assets

货币资金 Cash and cash equivalents

现金 Cash

银行存款 Cash in bank

其他货币资金 Other cash and cash equivalents

外埠存款 Other city Cash in bank

银行本票 Cashier''s cheque

银行汇票 Bank draft

信用卡 Credit card

信用证保证金 L/C Guarantee deposits

存出投资款 Refundable deposits

短期投资 Short-term investments

股票 Short-term investmentscorporate bonds

基金 Short-term investmentsother

短期投资跌价准备 Short-term investments falling price reserves

应收款 Account receivable

应收票据 Note receivable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

应收股利 Dividend receivable

应收利息 Interest receivable

应收账款 Account receivable

其他应收款 Other notes receivable

坏账准备 Bad debt reserves

预付账款 Advance money

应收补贴款 Cover deficit by state subsidies of receivable

库存资产 Inventories

物资采购 Supplies purchasing

原材料 Raw materials

包装物 Wrappage

低值易耗品 Low-value consumption goods

材料成本差异 Materials cost variance

自制半成品 Semi-Finished goods

库存商品 Finished goods

商品进销差价 Differences between purchasing and selling price

委托加工物资 Work in process-outsourced

委托代销商品 Trust to and sell the goods on a commission basis

受托代销商品 Commissioned and sell the goods on a commission basis

存货跌价准备 Inventory falling price reserves

分期收款发出商品 Collect money and send out the goods by stages

待摊费用 Deferred and prepaid expenses

长期投资 Long-term investment

长期股权投资 Long-term investment on stocks

股票投资 Investment on stocks

其他股权投资 Other investment on stocks

长期债权投资 Long-term investment on bonds

债券投资 Investment on bonds

其他债权投资 Other investment on bonds

长期投资减值准备 Long-term investments depreciation reserves

股权投资减值准备 Stock rights investment depreciation reserves

债权投资减值准备 Bcreditor''s rights investment depreciation reserves

委托贷款 Entrust loans

本金 Principal

利息 Interest

减值准备 Depreciation reserves

固定资产 Fixed assets

房屋 Building

建筑物 Structure

机器设备 Machinery equipment

运输设备 Transportation facilities

工具器具 Instruments and implement

累计折旧 Accumulated depreciation

固定资产减值准备 Fixed assets depreciation reserves

房屋、建筑物减值准备 Building/structure depreciation reserves

机器设备减值准备 Machinery equipment depreciation reserves

工程物资 Project goods and material

专用材料 Special-purpose material

专用设备 Special-purpose equipment

预付大型设备款 Prepayments for equipment

为生产准备的工具及器具 Preparative instruments and implement for fabricate

在建工程 Construction-in-process

安装工程 Erection works 在安装设备 Erecting equipment-in-process

技术改造工程 Technical innovation project

大修理工程 General overhaul project

在建工程减值准备 Construction-in-process depreciation reserves

固定资产清理 Liquidation of fixed assets

无形资产 Intangible assets

专利权 Patents

非专利技术 Non-Patents

商标权 Trademarks, Trade names

著作权 Copyrights

土地使用权 Tenure

商誉 Goodwill

无形资产减值准备 Intangible Assets depreciation reserves

专利权减值准备 Patent rights depreciation reserves

商标权减值准备 trademark rights depreciation reserves

未确认融资费用 Unacknowledged financial charges

待处理财产损溢 Wait deal assets loss or income

待处理流动资产损溢 Wait deal intangible assets loss or income

待处理固定资产损溢 Wait deal fixed assets loss or income

二、负债类 Liability

短期负债 Current liability

短期借款 Short-term borrowing

应付票据 Notes payable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

应付账款 Account payable

预收账款 Deposit received

代销商品款 Proxy sale goods revenue

应付工资 Accrued wages

应付福利费 Accrued welfarism

应付股利 Dividends payable

应交税金 Tax payable

应交增值税 value added tax payable

进项税额 Withholdings on VAT

已交税金 Paying tax

转出未交增值税 Unpaid VAT changeover

减免税款 Tax deduction

销项税额 Substituted money on VAT

出口退税 Tax reimbursement for export

进项税额转出 Changeover withnoldings on VAT

出口抵减内销产品应纳税额 Export deduct domestic sales goods tax

转出多交增值税 Overpaid VAT changeover

未交增值税 Unpaid VAT

应交营业税 Business tax payable

应交消费税 Consumption tax payable 应交资源税 Resources tax payable

应交所得税 Income tax payable

应交土地增值税 Increment tax on land value payable

应交城市维护建设税 Tax for maintaining and building cities

payable

应交房产税 Housing property tax payable

应交土地使用税 Tenure tax payable

应交车船使用税 Vehicle and vessel usage license plate

tax(VVULPT)payable

应交个人所得税 Personal income tax payable

其他应交款 Other fund in conformity with paying

其他应付款 Other payables

预提费用 Drawing expense in advance

其他负债 Other liabilities

待转资产价值 Pending changerover assets value

预计负债 Anticipation liabilities

长期负债 Long-term Liabilities

长期借款 Long-term loans

一年内到期的长期借款 Long-term loans due within one year

一年后到期的长期借款 Long-term loans due over one year

应付债券 Bonds payable

债券面值 Face value, Par value

债券溢价 Premium on bonds

债券折价 Discount on bonds

应计利息 Accrued interest

长期应付款 Long-term account payable

应付融资租赁款 Accrued financial lease outlay

一年内到期的长期应付 Long-term account payable due within one year

一年后到期的长期应付 Long-term account payable over one year

专项应付款 Special payable

一年内到期的专项应付 Long-term special payable due within one year

一年后到期的专项应付 Long-term special payable over one year

递延税款 Deferral taxes

三、所有者权益类 OWNERS'' EQUITY

资本 Capita

实收资本(或股本)Paid-up capital(or stock)

实收资本 Paicl-up capital

实收股本 Paid-up stock

已归还投资 Investment Returned

公积

资本公积 Capital reserve

资本(或股本)溢价 Cpital(or Stock)premium

接受捐赠非现金资产准备 Receive non-cash donate reserve

股权投资准备 Stock right investment reserves

拨款转入 Allocate sums changeover in

外币资本折算差额 Foreign currency capital

其他资本公积 Other capital reserve 盈余公积 Surplus reserves

法定盈余公积 Legal surplus

任意盈余公积 Free surplus reserves

法定公益金 Legal public welfare fund

储备基金 Reserve fund

企业发展基金 Enterprise expension fund

利润归还投资 Profits capitalizad on return of investment

利润 Profits

本年利润 Current year profits

利润分配 Profit distribution

其他转入 Other chengeover in

提取法定盈余公积 Withdrawal legal surplus

提取法定公益金 Withdrawal legal public welfare funds

提取储备基金 Withdrawal reserve fund

提取企业发展基金 Withdrawal reserve for business expansion

提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and

welfare fund

利润归还投资 Profits capitalizad on return of investment

应付优先股股利 Preferred Stock dividends payable

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

应付普通股股利 Common Stock dividends payable

转作资本(或股本)的普通股股利 Common Stock dividends change to

assets(or stock)

未分配利润 Undistributed profit

四、成本类 Cost

生产成本 Cost of manufacture

基本生产成本 Base cost of manufacture

辅助生产成本 Auxiliary cost of manufacture

制造费用 Manufacturing overhead

材料费 Materials

管理人员工资 Executive Salaries

奖金 Wages

退职金 Retirement allowance

补贴 Bonus

外保劳务费 Outsourcing fee

福利费 Employee benefits/welfare

会议费 Coferemce

加班餐费 Special duties

市内交通费 Business traveling

通讯费 Correspondence

电话费 Correspondence

水电取暖费 Water and Steam

税费 Taxes and dues

租赁费 Rent

管理费 Maintenance

车辆维护费 Vehicles maintenance

油料费 Vehicles maintenance

培训费 Education and training

接待费 Entertainment

图书、印刷费 Books and printing

运费 Transpotation

保险费 Insurance premium

支付手续费 Commission

杂费 Sundry charges

折旧费 Depreciation expense

机物料消耗 Article of consumption

劳动保护费 Labor protection fees

季节性停工损失 Loss on seasonality cessation

劳务成本 Service costs

五、损益类 Profit and loss

收入 Income

业务收入 OPERATING INCOME

主营业务收入 Prime operating revenue

产品销售收入 Sales revenue

服务收入 Service revenue

其他业务收入 Other operating revenue

材料销售 Sales materials

代购代售

包装物出租 Wrappage lease

出让资产使用权收入 Remise right of assets revenue

返还所得税 Reimbursement of income tax

其他收入 Other revenue

投资收益 Investment income

短期投资收益 Current investment income

长期投资收益 Long-term investment income

计提的委托贷款减值准备 Withdrawal of entrust loans reserves

补贴收入 Subsidize revenue

国家扶持补贴收入 Subsidize revenue from country

其他补贴收入 Other subsidize revenue

营业外收入 NON-OPERATING INCOME

非货币性交易收益 Non-cash deal income

现金溢余 Cash overage

处置固定资产净收益 Net income on disposal of fixed assets

出售无形资产收益 Income on sales of intangible assets

固定资产盘盈 Fixed assets inventory profit

罚款净收入 Net amercement income

支出 Outlay

业务支出 Revenue charges

主营业务成本 Operating costs

产品销售成本 Cost of goods sold

服务成本 Cost of service

主营业务税金及附加 Tax and associate charge

营业税 Sales tax

消费税 Consumption tax

城市维护建设税 Tax for maintaining and building cities

资源税 Resources tax

土地增值税 Increment tax on land value

5405 其他业务支出 Other business expense

销售其他材料成本 Other cost of material sale

其他劳务成本 Other cost of service

其他业务税金及附加费 Other tax and associate charge

费用 Expenses

营业费用 Operating expenses

代销手续费 Consignment commission charge

运杂费 Transpotation

保险费 Insurance premium

展览费 Exhibition fees

广告费 Advertising fees

管理费用 Adminisstrative expenses

职工工资 Staff Salaries

修理费 Repair charge

低值易耗摊销 Article of consumption

办公费 Office allowance

差旅费 Travelling expense

工会经费 Labour union expenditure

研究与开发费 Research and development expense

福利费 Employee benefits/welfare

职工教育经费 Personnel education

待业保险费 Unemployment insurance

劳动保险费 Labour insurance

医疗保险费 Medical insurance

会议费 Coferemce

聘请中介机构费 Intermediary organs

咨询费 Consult fees

诉讼费 Legal cost

业务招待费 Business entertainment

技术转让费 Technology transfer fees

矿产资源补偿费 Mineral resources compensation fees

排污费 Pollution discharge fees

房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT)

土地使用税 Tenure tax

印花税 Stamp tax

财务费用 Finance charge

利息支出 Interest exchange

汇兑损失 Foreign exchange loss

各项手续费 Charge for trouble

各项专门借款费用 Special-borrowing cost

营业外支出 Nonbusiness expenditure

捐赠支出 Donation outlay

减值准备金 Depreciation reserves

非常损失 Extraordinary loss

处理固定资产净损失 Net loss on disposal of fixed assets

出售无形资产损失 Loss on sales of intangible assets

固定资产盘亏 Fixed assets inventory loss

债务重组损失 Loss on arrangement

罚款支出 Amercement outlay

所得税 Income tax

以前损益调整 Prior year income adjustment

第三篇：英语词汇

account number 帐目编号

depositor 存户

pay-in slip 存款单

a deposit form 存款单

a banding machine 自动存取机

to deposit 存款

deposit receipt 存款收据

private deposits 私人存款

certificate of deposit 存单

deposit book, passbook 存折

credit card 信用卡

principal 本金

overdraft, overdraw 透支

to counter sign 双签

to endorse 背书

endorser 背书人

to cash 兑现

to honor a cheque 兑付

to dishonor a cheque 拒付

to suspend payment 止付

cheque,check 支票

cheque book 支票本

order cheque 记名支票

bearer cheque 不记名支票

crossed cheque 横线支票

blank cheque 空白支票

rubber cheque 空头支票

cheque stub, counterfoil 票根

cash cheque 现金支票

traveler s cheque 旅行支票

cheque for transfer 转帐支票

outstanding cheque 未付支票

canceled cheque 已付支票

forged cheque 伪支票

Bandar s note 庄票，银票

balance sheet 资产负债表 cash flow 现金流转 glossary 术语表

money order 汇款单，汇票

letter of credit n.[商](银行发行的)信用证 charge for 想...收费 overdraw v.透支

overdraft n.透支, 透支之款项

endorse [In5dC:s] v.在(票据)背面签名, 签注(文件), 认可, 签署 liability n.责任, 义务, 倾向, 债务, [负债], 与assets相对 asset n.[资产], 有用的东西

solvent adj.有偿付能力的 n.溶媒, 溶剂, 解决方法 securities n.有价证券

time hull insurance 船舶定期保险 marine insurance 海损保险

maritime transportation insurance 海洋运输保险 fire insurance 火险

cargo insurance 货物保险

来源：Internet 作者：不详发布时间：2007-06-13 阅读次数： 118

account number 帐目编号

depositor 存户

pay-in slip 存款单

a deposit form 存款单

a banding machine 自动存取机

to deposit 存款

deposit receipt 存款收据

private deposits 私人存款

certificate of deposit 存单

deposit book, passbook 存折

credit card 信用卡

principal 本金

overdraft, overdraw 透支

to counter sign 双签

to endorse 背书

endorser 背书人

to cash 兑现

to honor a cheque 兑付

to dishonor a cheque 拒付

to suspend payment 止付

cheque,check 支票

cheque book 支票本

order cheque 记名支票

bearer cheque 不记名支票

crossed cheque 横线支票

blank cheque 空白支票

rubber cheque 空头支票

cheque stub, counterfoil 票根

cash cheque 现金支票

traveler's cheque 旅行支票

cheque for transfer 转帐支票

outstanding cheque 未付支票

canceled cheque 已付支票

forged cheque 伪支票

Bandar's note 庄票，银票

banker 银行家 president 行长 savings bank 储蓄银行

Chase Bank 大通银行

National City Bank of New York 花旗银行

Hongkong Shanghai Banking Corporation 汇丰银行

Chartered Bank of India, Australia and China 麦加利银行

Banque de I'IndoChine 东方汇理银行

central bank, national bank, banker's bank 中央银行

bank of issue, bank of circulation 发行币银行

commercial bank 商业银行，储蓄信贷银行

member bank, credit bank 储蓄信贷银行

discount bank 贴现银行

exchange bank 汇兑银行

requesting bank 委托开证银行 issuing bank, opening bank 开证银行

advising bank, notifying bank 通知银行

negotiation bank 议付银行

confirming bank 保兑银行

paying bank 付款银行

associate banker of collection 代收银行

consigned banker of collection 委托银行

clearing bank 清算银行

local bank 本地银行

domestic bank 国内银行

overseas bank 国外银行

unincorporated bank 钱庄

branch bank 银行分行

trustee savings bank 信托储蓄银行

trust company 信托公司

financial trust 金融信托公司

unit trust 信托投资公司

trust institution 银行的信托部

credit department 银行的信用部

commercial credit company(discount company)商业信贷公司（贴现公司）

neighborhood savings bank, bank of deposit 街道储蓄所

credit union 合作银行

credit bureau 商业兴信所

self-service bank 无人银行

land bank 土地银行 construction bank 建设银行

industrial and commercial bank 工商银行

bank of communications 交通银行

mutual savings bank 互助储蓄银行

post office savings bank 邮局储蓄银行

mortgage bank, building society 抵押银行

industrial bank 实业银行

home loan bank 家宅贷款银行

reserve bank 准备银行

chartered bank 特许银行

corresponding bank 往来银行

merchant bank, accepting bank 承兑银行

investment bank 投资银行

import and export bank(EXIMBANK)进出口银行

joint venture bank 合资银行

money shop, native bank 钱庄

credit cooperatives 信用社

clearing house 票据交换所

public accounting 公共会计

business accounting 商业会计

cost accounting 成本会计

depreciation accounting 折旧会计

computerized accounting 电脑化会计

general ledger 总帐

subsidiary ledger 分户帐

cash book 现金出纳帐

cash account 现金帐

journal, day-book 日记帐，流水帐

bad debts 坏帐

investment 投资

surplus 结余

idle capital 游资

economic cycle 经济周期

economic boom 经济繁荣

economic recession 经济衰退

economic depression 经济萧条

economic crisis 经济危机

economic recovery 经济复苏 inflation 通货膨胀

deflation 通货收缩

devaluation 货币贬值

revaluation 货币增值

international balance of payment 国际收支

favourable balance 顺差

adverse balance 逆差

hard currency 硬通货 soft currency 软通货

international monetary system 国际货币制度

the purchasing power of money 货币购买力

money in circulation 货币流通量

note issue 纸币发行量

national budget 国家预算

national gross product 国民生产总值

public bond 公债

stock, share 股票

debenture 债券

treasury bill 国库券

debt chain 债务链

direct exchange 直接（对角）套汇

indirect exchange 间接（三角）套汇

cross rate, arbitrage rate 套汇汇率

foreign currency(exchange)reserve 外汇储备

foreign exchange fluctuation 外汇波动

foreign exchange crisis 外汇危机

discount 贴现

discount rate, bank rate 贴现率

gold reserve 黄金储备

money(financial)market 金融市场

stock exchange 股票交易所

broker 经纪人

commission 佣金

bookkeeping 簿记

bookkeeper 簿记员

an application form 申请单

bank statement 对帐单

letter of credit 信用证 strong room, vault 保险库

equitable tax system 等价税则

specimen signature 签字式样

banking hours, business hours 营业时间

Board of Directors 董事会 President 行长

Executive Office 经理办公室

Personnel Dept.人事部 General Affairs Dept.总务部

Co-ordination & Planning Dept.综合计划部

International Dept.国际业务部 Overseas Branches Dept.海外部

Foreign Exchange Dept.外汇资金部

First Credit Dept.信贷一部 Second Credit Dept.信贷二部 Accounting Dept.财会部 International Clearing Dept 国际清算部 Banking Dept.营业部

Credit Card Dept.信用卡部 General Auditing Dept.总稽核室 Computer Center 电脑部 Training Management Dept.教育部

Institute of International Finance 国际金融研究所

Trust and Consultation Co.信托咨询公司

第四篇：英语词汇

英语词汇

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info-highway 信息高速公路

in-service training 在职训练

inspector-general 总监

interim government 过渡政府

英语词汇

invitation meet 邀请赛

judo 柔道

karate 空手道

kiosk 小卖部

knock-out system 淘汰制

knowledge economy 知识经济

ksei 棋圣

laid-off 下岗

leading actor 男主角

lease 租约，租期

man of mark 名人，要人

manuscript 原稿，脚本

marriage lines 结婚证书

master key 万能钥匙

medium 媒体，媒介

英语词汇

mercy killing 安乐死

moped 助力车

moslem 穆斯林

multimedia 多媒体

music cafe 音乐茶座

national anthem 国歌

negative vote 反对票转自学易网 www.xiexiebang.com

nest egg 私房钱

news agency 通讯社

news briefing 新闻发布会

news conference 记者招待会

news flash 短讯，快讯

nominee 候选人

notions 小商品

null and void 无效的

英语词汇

off-hour hobby 业余爱好

off-the-job training 脱产培训

on standby 待命

on-the-job training 在职培训

on-the-spot broadcasting 现场直播

opinion poll 民意测验

overpass（人行）天桥

overseas student 留学生

overture 序曲

overwhelming majority 压倒性多数

palm phone 大哥大

parliament 国会

passerby 过路人

pay-to-the-driver bus 无人售票车

peaceful co-existence 和平共处

英语词汇

peace-keeping force 维和部队转自学易网 www.xiexiebang.com

peak viewing time 黄金时间

pedestrian 行人

pension insurance 养老保险

pentagon 五角大楼

perk 外快

pm = prime minister 首相，总理

politburo 政治局

poor box 济贫箱

pope 教皇

pose for a group photo 集体合影留念

poverty-stricken area 贫困地区

power failure 断电，停电

premiere 首映，初次公演

press briefing 新闻发布会

英语词汇

press corps 记者团

press spokesman 新闻发言人

prize-awarding ceremony 颁奖仪式

professional escort “三陪”服务

profiteer 投机倒把者

protocol 草案，协议

puberty 青春期

public servant 公务员

questionnaire 调查表

quick-frozen food 速冻食品

quiz game 智力竞赛

racial discrimination 种族歧视

rapport 默契

reciprocal visits 互访

recital 独唱会，独奏会

英语词汇

red-carpet welcome 隆重欢迎

red-hot news 最新消息

red-letter day 大喜之日

redundant 下岗人员

re-employment 再就业

rep = representative 代表

rip off 宰客

senate 参议院

tenure of office 任职期

the other man / woman 第三者

第五篇：海关英语词汇

1.account for 占……比率；报账 2.assign 转让

3.a brokerage firm 报关行

4.a consumption entry 消费商品进口报关 5.Automated clearing----house 自动化结算系统 6.anti-dump 反倾销

7.abate 减轻，撤销（法令等）8.accompanying article 携带物品 9.accord to 给予 10.according to 按照 11.ad valorem duty 从价税 12.bond 担保 13.bulletin 告示 14.breach 违犯 15.bonus 律贴 16.bond 保税

17.customs sub--office 海关分关 18.conductive 有助于……的 19.consist of 由……组成 20.consumer taste 消费税 21.confiscate 没收 22.credit 贷方 23.client representative 客户代理人 24.compliance area 海关守法范围 25.charge 收税、收费

27.disburse(pay out money)支付

28.debit(left hand side of an account)借方 29.declaration form 报关单 30.dutiable goods 应税货物

31.Duty Assessment Office 征税部门 32.ensure 使……必发生 33.electronic invoices 电子发票

34.establish the entered value 确立报关单价格 35.economic interests 经济利益

36.EDI(Electronic Data Interchorge)电子数据交换 37.enterprise 企业单位 38.enter in to 与……订约，开始 39.entrus t委托，信托

40.entry 报关手续，报单，进入，入口 41.forge 伪造

42.Foreign Trade Zone 对外贸易区 43.fees 规费 44.fill in 填写 45.final clearance 结关放行 46.final decision 最后决定 47.fine 罚金、罚款 48.fixed duty 固定关税

49.General Customs Administration 海关部署 50.general deduction 一般减税 51.General lits(of cargo)总货单 52.general rules 通用规则

53.general system of preferences 普遍优惠制

54.general tariff rate 普通税率 55.hand baggage 手提行李 56.half-duty 半税 57.high duty 高关税 58.identify 认为……一致

60.in terms of(in respect to)在……方面 61.in connection with 与……相关的 62.infringe 侵犯 63.intelligence 情报

64.illegal 违规的，非法的，不合法的 65.immigration 外来的移民，移居入境 66.free alongside ship(FAS)船边交货 67.in dupicate 一式二份 68.in the interests of 对……是有利的，为了……的利益 69.import taxes or duties进口税务局或关税 70.inspect 检查，检验

intergovernmental aid 政府间的援助 72。joint control 联合监管

73.joint venture合营企业，联合企业 74.label 标签

75.landing 降落，上岸，着陆 76.levy 征收，抽税，征税 77.monitor 监督 78.make out 填写

79.make up 弥补，赔偿，补偿 80.national statistics 国家统计 81.national territory 国境 82 neglect one's duties 玩忽职守 83.occasion 是……的原因 84.obtain 得到，获得

85.post entry review 出口后复审

86.paperless summary program 海关无纸化报关程序 87.proceeds 赢利

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

91.result in(bring about有……结果)92.rest with 由……负责 93.regulatory audit 常规稽查 94.reasonable 正当的

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

100.willful failure故意过错

1.of lading 提单

2、L/C letter of credit 信用证

3、D/P documents against payment 付款交单

4、D/A documents against acceptance 承对交单

5、T/T telegraphic transfer 电汇

6、CFR cost and freight 成本加运费价格

7、C.I.F cost,insurance and freight 到岸价格

财务报表

8、F.O.B free on borad离岸价

9、F.A.Q fair average quality 良好平均品质

10、FCL full container load 整箱货

11、LCL less than container load拼箱货

12、D/D demand draft 即期票汇

13、P.A particular average单独海损

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

15、W.P,A with particular average 水渍险

16、G.A general average 共同海损

17、LIBOR London inter bank offer rate伦敦银行同业折放利率

18、EXW ex works 工厂交货

19、FCA free carrier货交承运人 20、DAF delivered at frontier 边境交货

21、DES delivered ex ship目的港船上交货

22、DEQ delivered ex quay目的港码头交货

23、DDU delivered duty unpaied未完税交货

24、DDP delivered duty paid 完税后交货

25、M/T mail transfer信汇

26、S/O shipping order 装货单

27、G.S.P generalized system of preferences普通优惠制

28、C.C.V.O combined certificate of value and origin 估价和原产地联合证明书

29、A.W.B air waybill 空运提单 30、A/V ad valorem 从价

31、C.O.D cash on delivery 货到付款

32、D/W deadweight 重量货物

33、D.W.T deadweight tonnage 载重吨位，重量吨位

34、D.P.V duty-paid value完税价格

35、E/D export declaration 出口申报单

36、GATT General Agreement on Tariffs and Trade关税及贸易总协定

37、L/G letter of guarantee担保书，保证书

38、M/T metric ton 公吨

39、N/N non-negotiable,not negotiable非流通的，不可转让的 40、O.B/L ocean bill of lading 海运提单

41、S/D sight draft 定单号数

42、S/D sight draft 即期汇票

43、NTB non tariff barrier 非关税壁垒

44、T.P.N.D theft ,pilferage and non-delivery偷窃提货不着

45、W.W warehouse to warehouse 仓至仓

46、Yd(s)yards码

47、W/M weight or measurement 重量或体积

48、W.R.(W/R)war risk战争险，兵险

49、U.L.underwriter laboratories inc美国保险人公会所设的检验机构 50、T/R trust receipt信托收据

会计专业英语词汇

第一篇：会计专业英语词汇

第二篇：会计专业英语词汇

第三篇：英语词汇

第四篇：英语词汇

第五篇：海关英语词汇

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