财务术语的中英对照

Agent 代理人
Agreement 契约
Allotments 分配数
Allowance 津贴
Amalgamation 合并
Amortization 摊销
Amortized cost 应摊成本
Annuities 年金
Applied cost 已分配成本
Applied expense 已分配费用
Applied manufacturing expense 已分配制造费用
Apportioned charge 摊派费用
Appreciation 涨价
Article of association 公司章程
Assessment 课税
Assets 资产
Attorney fee 律师费
Audit 审计
Auditor 审计员
Average 平均数
Average cost 平均成本


Bad debt 坏账
Balance 余额
Balance sheet 资产负债表
Bank account 银行账户
Bank balance 银行结存
Bank charge 银行手续费
Bank deposit 银行存款
Bank discount 银行贴现
Bank draft 银行汇票
Bank loan 银行存款
Bank overdraft 银行透支
Banker's acceptance 银行承兑
Bankruptcy 破产
Bearer 持票人
Beneficiary 受益人
Bequest 遗产
Bill 票据
Bill of exchange 汇票
Bill of lading 提单
Bills discounted 贴现票据
Bills payable 应付票据
Bills receivable 应收票据
Board of directors 董事会
Bonds 债券
Bonus 红利
Book value 账面价值
Bookkeeper 薄记员
Bookkeeping 薄记
Branch office general ledger 支店往来帐户
Broker 经纪人
Brought down 接前
Brought forward 接上页
Budget 预算
By-product 副产品
By-product sales 副产品销售


Capital 股本
Capital income 资本收益
Capital outlay 资本支出
Capital stock 股本
Capital stock certificate 股票
Carried down 移后
Carried forward 移下一页
Cash 现金
Cash account 现金账户
Cash in bank 存银行现金
Cash on delivery 交货收款
Cash on hand 库存现金
Cash payment 现金支付
Cash purchase 现购
Cash sale 现沽
Cashier 出纳员
Cashiers check 本票
Certificate of deposit 存款单折
Certificate of indebtedness 借据
Certified check 保付支票
Certified public accountant 会计师