Financial English 财务英语

account number 账号
*temporary account 临时账户
account title 账户名称
accounting element 会计要素
accounting equation 会计等式
*transaction 会计事项
*computerized accounting system 电算化会计
double-entry system 复式会计制度
T-Account T字账户
*chronological record 序时记录 [美][ˌkrɑnəˈlɑdʒɪkəl, ˌkronə-] adj.按时间的前后顺序排列的
financial accounting 财务会计
financial position 财务状况
investing activity 投资活动
operating activities 经营活动
operating expense 营业费用
business operation 营业活动，经营活动
*financial activities 筹资活动
profitability 获利能力
*profitable operation 获取利润的经营
revenue 收入，收益
revenue-producing operation 获取总收入的经营
*division of labor 分工
*gross 总的，毛的
*cross-reference 交叉检索
journal 日记账
journalizing 登陆日记账
general journal 普通日记账
special journal 特种日记账
*Ledger 总账
Ledger account 总账账户
posting 过账
*P.R. (posting reference) 过账证明
bank statement 银行对账单
chart of accounts 会计科目表
financial statement 财务报表
balance sheet 资产负债表
*income statement 损益表
the statement of cash flows 现金流量表
balance 余额
entry 分录
credit 贷记
credit balance 贷方余额
debit 借记
debit balance 借方余额
difference 差，差额
cash payment 现金支付
cash receipt 现金收入
inflow 流入
outflow 流出
reduce 减少
*less 减去
*merit 长处
*liquidity 流动性
business /company /enterprise 企业
manufacturing business 制造业
*goods /commodity /merchandise 商品
 commercial business /merchandising business 商业企业，流通业
*law firm 律师事务所
asset 资产
current asset 流动资产
short-term asset 短期资产
long-term asset 长期资产
*long-lived asset 长期资产
cash 现金
bank deposit 银行存款
*beginning inventory 期初存货
account receivable 应收账款
supplier / vendor 供应商
material / supplies 材料
fixed assets 固定资产
*intangible asset 无形资产
inventory 库存，存货
*take inventory 盘存,实物盘点
goodwill 商誉
copyright 版权
*patent 专利
license 许可证，执照
*franchise 特许经营权,专营权资活动
net assets 净资产
liability 负债
long-term liabilities 长期负债
*bonds payable 应付债券
account payable 应付账款
taxes payable 应付税金
salaries payable 应付薪金
*bonus 奖金
*mortgage payable 应付抵押账款
*on account 赊账，赊
capital 资本
dividend *红利，股息，股利
personal drawing 个人提取
withdraw cash 提取现金
stockholders 股东，股票持有者
stockholders' equity 股东权益
owner‘s equity 所有者权益
*owner;s interest 所有者的利益
expense 费用
service fee 服务费，酬金
rent expense 房租费用
operating expense 营业费用
*Manufacturing overhead 制造费用
*general expense /management expense 管理费用
financial expense 财务费用
*overhead expense 间接费用
Employee benefits/welfare 福利费
bank service charge 银行手续费
*business traveling 市内交通费
*Correspondence 通讯费
*Correspondence 电话费
*Vehicles maintenance 车辆维护费
*Vehicles maintenance 油料费
*Education and training 培训费
*Entertainment 接待费
Transportation 运费
Insurance premium 保险费
*Depreciation expense 折旧费
*Advertising fees 广告费
Office allowance 办公费
Travelling expense 差旅费
Labor union expenditure 工会经费
Personnel education 职工教育经费
Unemployment insurance 失业保险费
Labor insurance 劳动保险费
Medical insurance 医疗保险费
*Consult fees 咨询费
*Legal cost 诉讼费
Finance charge 财务费用
Interest exchange 利息支出
Foreign exchange loss 汇兑损失
*fees income 酬金收入，服务费收入
net income 净收入