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1、A: abandoned property 廢棄財(cái)產(chǎn)面 abandonment 廢棄、放棄貨載(海運(yùn)保險(xiǎn)中遇有損失，貨主放棄原貨，取得全額賠償) abandonment charges 廢棄費(fèi)用 abatement 折扣 abnormal depreciation 特別折舊 above par 超出票面價(jià)格 absorbed burden (同 applied expenses)已吸收負(fù)荷 absorbed costs已吸收成本 absorbed declination 已吸收跌價(jià) absorbed expenses 同 applied burden)已吸收費(fèi)用 absor

2、ption 吸收 abstract book 收支撮要簿 abstracts 撮要表 acceptable accounting principle 可歲接受會(huì)計(jì)原理 acceptable principle 可接受原理 accepta nee承兌；承兌匯票 acceptance maturity record 承兌票據(jù)到期記錄 accepta nee payable應(yīng)付承兌票據(jù) acceptance receivable 承競(jìng)票據(jù)登記簿 accepted accounting principles 已接受會(huì)計(jì)原理 accepted draft (bills) 已承兌匯票

3、 Accepter 受票人 Accommodation bill; accommodation note (kite); accommodation paper 欠單 Account 帳；帳戶；會(huì)計(jì)科目 Accountability 會(huì)計(jì)責(zé)任 Accountable warrant 責(zé)任支出的支付命令(即事前未經(jīng)審計(jì)的支付命令) Accountancy 會(huì)計(jì)官；會(huì)計(jì)學(xué)；會(huì)計(jì)工作 Accountant 會(huì)計(jì)員 Accountant general 會(huì)計(jì)長(zhǎng)；會(huì)計(jì)主任 Accountant in bankruptcy 破產(chǎn)核算員 Account balanced 結(jié)平的帳戶 Ac

4、count bill 帳單 Account books 帳簿 (同 books of accounts) Account classification 帳戶分類(同 classification of accounts ) Account current 往來帳 Account form 帳戶式 Account form of balance sheet 帳戶式資產(chǎn)負(fù)債表 Account form of profit and loss statement 帳戶式損益表 Account payable 應(yīng)付未付帳 Account (fiscal) year 會(huì)計(jì)年度 Accou

5、nt year 帳戶年度 Accounting 會(huì)計(jì)； 會(huì)計(jì)學(xué) Accounting books 會(huì)計(jì)簿冊(cè) Accounting control 會(huì)計(jì)統(tǒng)制 Accounting convention 會(huì)計(jì)慣例 Accounting department 會(huì)計(jì)部 Accounting documents 會(huì)計(jì)憑證 Accounting item 會(huì)計(jì)科目 Accounting machines 會(huì)計(jì)機(jī)器 Accounting on the accrual basis 權(quán)責(zé)發(fā)生會(huì)計(jì)制 Accounting on the cash basis 現(xiàn)金收付會(huì)計(jì)制 Accountin

6、g organization 會(huì)計(jì)組織 Accounting period 會(huì)計(jì)期間 Accounting personnel 會(huì)計(jì)人員 Accounting practice 會(huì)計(jì)實(shí)務(wù) Accounting principles 會(huì)計(jì)原理 Accounting procedure 會(huì)計(jì)程序 Accounting reports 會(huì)計(jì)報(bào)告 Accounting standards 會(huì)計(jì)準(zhǔn)則 Accounting statement 會(huì)計(jì)報(bào)表 Accounting system 會(huì)計(jì)制度 Accounting theory 會(huì)計(jì)理論 Accounting unit 會(huì)計(jì)單位

7、 Accounting year 會(huì)計(jì)年度 Account of bankruptcy 破產(chǎn)帳 Account of executors 遺產(chǎn)清冊(cè) Account of payments 支出表 Account of proceedings 遺產(chǎn)會(huì)計(jì)報(bào)告 Account of receipts 收入表 Account of receipts and payments 收支表 Account of the exchequer 國(guó)庫(kù)帳 Account receivable 應(yīng)收帳款 Accounts sales 承銷清單 Accounts if treasury 公庫(kù)帳；金庫(kù)

8、帳 Accounts payable 應(yīng)付帳款 Accounts payable ledger 應(yīng)付帳款分類帳；應(yīng)付帳款分戶帳 Accounts payable register 應(yīng)付帳款登記簿 Accounts receivable 應(yīng)收帳款 Accounts receivable assigned 應(yīng)收帳款轉(zhuǎn)讓 Accounts receivable discounted 應(yīng)收帳款內(nèi)貼現(xiàn) Accounts receivable ledger 應(yīng)收帳款分類帳；應(yīng)收帳款分戶帳 Accounts receivable register 應(yīng)收帳款登記簿 Account title 收

9、戶名稱；會(huì)計(jì)科目 Account titles for annual expenditures 歲入科目 Account to give, giving account 支出帳目 Accrual basis 權(quán)責(zé)應(yīng)計(jì)制；權(quán)現(xiàn)發(fā)生制；應(yīng)計(jì)制；發(fā)生制 Accrued assets 流動(dòng)資產(chǎn)；應(yīng)收未收款項(xiàng) Accrued bond interest 應(yīng)收未收債券利息 Accrued cumulative dividends 應(yīng)收未收股利 Accrued depreciation 應(yīng)攤未攤折舊 Accrued dividends 應(yīng)計(jì)股利 Accrued expenses 應(yīng)計(jì)費(fèi)用

10、Accrued income 應(yīng)計(jì)收益 Accrued interest payable 應(yīng)付應(yīng)計(jì)利息 Accrued interest receivable 應(yīng)收應(yīng)計(jì)利息 Accounts items 應(yīng)計(jì)項(xiàng)目 Accounts liabilities 流動(dòng)負(fù)責(zé) Accounts payables 應(yīng)付應(yīng)計(jì)項(xiàng)目 Accounts payroll 應(yīng)計(jì)薪工 Accounts profits 應(yīng)計(jì)利益 Accounts receivables 應(yīng)收應(yīng)計(jì)項(xiàng)目 Accounts rent 應(yīng)計(jì)租費(fèi) Accounts taxes 應(yīng)計(jì)稅捐 Accounts wages 應(yīng)計(jì)工資

11、 Accumulated deficit 累積虧絀 Accumulated depreciation 累積折舊 Accumulated dividends 未發(fā)累積股利 Accumulated profits 滾存利益；累積利益 Accumulated surplus 滾存盈馀；累積盈馀 Accumulation 累積 Accumulation of discount 折價(jià)的累積 Accumulation schedule 累積表 Accumulative sinking fund 累積償債基金 Accursed items 期前債務(wù) Acquisition cost 取得

12、成本 Active assets 活動(dòng)資產(chǎn)（指常有本利出入的資產(chǎn)） Active debt 活動(dòng)債務(wù) Actual partner 普通股東 Actual cost 實(shí)際成本 Actual debts 實(shí)際債務(wù) Actual depreciation 實(shí)際折舊 Actual liabilities 實(shí)際負(fù)值 Actual value 實(shí)際價(jià)值 Actual machine 加數(shù)機(jī) Additional budget 追加預(yù)算 Additional order 添辦定貨；增加定貨 Additional part of a bill 期票附件 Additional pay

13、ment 追加支付 Additions 增加固定資產(chǎn) Additions to property through surplus 由盈馀增加的財(cái)產(chǎn) Adjunct account 附加帳戶 Adjusting entries 整理帳 Adjustment account 整理帳目 Adjustment memo 高整憑單 Administration account 管理科目 Administration budget 行政預(yù)算 Administration expenses 管理費(fèi)用 Administration section 管理之部（分部損益表的一部分） Admi

14、nistrative accounting 管理會(huì)計(jì) （ 為供給管理員管理上所需資料的會(huì)計(jì) ） Administrative expenses 管理費(fèi)用 Administrator 遺產(chǎn)管理人 Admissible assets 可稅資產(chǎn) Ad valued duty 從價(jià)稅 Advame freight 預(yù)付運(yùn)費(fèi) Advance department 放款部 Advances 預(yù)付；墊款 Advances to officers and employees 職工預(yù)支 Adventure 短期投機(jī)買賣 Adventure accounts 短期投機(jī)買賣帳 Advertis

15、ing expenses （fee） 廣告費(fèi) Advertising expenses prepaid 預(yù)付廣告費(fèi) Advice note 通知書 Advice of audit 審核通知書 Advice of drawing 支匯票通知書 Affiliated company, affiliated corporation 聯(lián)絡(luò)公司 （與持有其股份的公司發(fā)生聯(lián)系的公司） Affiliated interests 聯(lián)絡(luò)股權(quán) After - cost后續(xù)成本（指銷售后仍須繼續(xù)支付的成本） After date 發(fā)票后 After sight 見票后 Agency 代理；代理處

16、；代理人 Agency accounts 代理帳；代理會(huì)計(jì) Agent 代理人 Aggregate balance sheet 合并資產(chǎn)負(fù)債表 Aging 分期（指依到期日先后，而將應(yīng)收帳款分類而言） Agio 貨幣找換貼水 Agreements 契約 Allied company 聯(lián)號(hào)（業(yè)務(wù)上合作） All -in elusive in come stateme nt統(tǒng)括性損益表（包括經(jīng)常及非常損益） Allocation 分配 Allotted annual receipts 歲入分配數(shù) Allotment（s） 股份；分配 Allotments 分配數(shù)（此是志指股

17、票、債券等的分配於請(qǐng)求認(rèn)購(gòu)人而言） Allotments for annual expenditures 歲出分配數(shù) allowance 津貼；折讓；備抵；減免 Allowance for bad debts 備抵壞帳 Allowance for depreciation 備抵折舊 Allowance on 折讓準(zhǔn)備 Allowance reserve 折讓及回扣 Allowances and rebates 折讓及回扣 All - purpose balanee sheet 通用資產(chǎn)負(fù)債表 All -purpose finaneial statements 通用決算表

18、Amalgamated balanee sheet 合并資產(chǎn)負(fù)債表 Amalgamation 創(chuàng)立合并 Amortization 攤銷；攤還；折舊 Amortization of premium 溢價(jià)的攤銷 Amortization 攤銷表 Amount 總數(shù) Amount insured 保險(xiǎn)金額 Amount of eredit side 貸方金額 Amount of finaneial statement 決算表的分析 Analysis sheet 分析表 Analytieal aeeounting 分析會(huì)計(jì)；分析會(huì)計(jì)學(xué) Analytieal eolumns 分析欄

19、Analytieal journal 多欄日記帳 (同 eolumnar journal) Analytieal reeord 分析記錄 Analytieal statements 分析表 Analytie produet 分成的產(chǎn)品 Aneillary revenue 副業(yè)收入 Aula appropriation 歲定經(jīng)費(fèi) Annual audit 年度查帳 Annual balanee 年終決算表 Annual budgetary surplus or defieit 歲計(jì)馀絀 Annual elosing 年度決算 Annual expenditure 歲出 An

20、nual reeeipts 歲入 Annual reekoning 年度計(jì)算 年度審計(jì)報(bào)告書 Annual report 決算書 Annual report on auditing and inspeeting (inspeetion) Annual revenue 歲入 Annual statement 年度決算表 Annuities 年金 Annuity eertain 確定年金 Annuity due 期首年金；即付年金 Annuity method 年年折舊法 Annuity trust aeeount 年付金信托帳 Antieipated profits 預(yù)期

21、利益 Antieipated revenue 預(yù)計(jì)收 Antieipation warrants payable 預(yù)計(jì)應(yīng)付支付命令 Loeations and allotment book 股份認(rèn)購(gòu)及分配簿 Application for shares 認(rèn)股書 Application of fund statement 資金運(yùn)用 表 （同 statement of application of funds） Applied expenses 已分配費(fèi)用 Applied manufacturing expenses 已分配制造費(fèi)用 Applied material handling

22、 expenses 已分配材料管理費(fèi)用 Applied selling and administrative expenses 已分配銷售及管理費(fèi)用 Apportioned charges 攤派費(fèi)用 Apportionment 分派 Appraisal 估價(jià) Appraisal company 估價(jià)公 ? Appraisal of plant assets 設(shè)備資產(chǎn)的估價(jià) Appraisal surplus 估價(jià)盈馀 Appraised value 估定價(jià)值 Appraisement 估價(jià)（同 appraisal） Appreciated value 增漲價(jià)值 Appre

23、ciation 漲價(jià) Appropriated materials 撥定材料（原料） Appropriated profits 撥定利益 Appropriated surplus 撥定盈馀 Appropriation 撥用；撥款；歲出預(yù)算 Appropriation account 盈馀分撥帳 Appropriation allotment 支出分配數(shù)；歲出分配數(shù) Appropriation analysis 支出明細(xì)表；歲出明細(xì)表 Appropriation budget 支出預(yù)算；歲出預(yù)算 Appropriation encumbrance 支出保留數(shù)；歲出保留數(shù) Ap

24、propriation ledger 支出預(yù)算分類帳 Appropriation section 盈馀分撥之部 Appropriations for additions of property 歲出預(yù)算數(shù) Appropriations for repayment of funded debt 償還債款的撥款 Appropriations from surplus 盈馀的撥用 Approval sales 試銷 Approved budget 核定預(yù)算；法定預(yù)算 Approved budget allotment 核定的分配預(yù)算 Arbitrage 套利；套匯買賣 Arbitr

25、age account 國(guó)外套匯帳 Arbitrated par 月臺(tái)票交易比例定價(jià) Arbitrated rate of exchange 匯兌比例價(jià) Arbitration of exchange 匯兌率比例 Arrears 拖欠 Articles of association, articles of incorporation 公司執(zhí)照；公司章程 Articles of co -partnership 合夥契約 Assembly cost system 裝配成本制度 Assembly type of industry 裝配式造業(yè) Assessed value 政府估定

26、價(jià)值 Assessment 派繳額外股款；攤派捐稅；攤派權(quán) Assessment fund 攤派稅捐基金 Assessment reeeipts 攤派稅捐收入 Assessment reeeivable 應(yīng)收攤派稅捐 Assessment rolls 攤派稅捐清冊(cè) Assessment valuation 攤派稅捐估價(jià) Assets 資產(chǎn) Asset aeeounts 資產(chǎn)帳戶；資產(chǎn)科目 Asset - ineome ratio 資產(chǎn)收益比率 Asset ratio 資產(chǎn)比率 Asset reserve 資產(chǎn)準(zhǔn)備 Assets 資產(chǎn) Assets and liabil

27、ities aeeounts 資產(chǎn)負(fù)債帳戶 Assignable indireet eharges 可分配間接費(fèi)用 Assistanee aeeountant 會(huì)計(jì)助理員 Assoeiated eompany 聯(lián)號(hào)（業(yè)務(wù)上聯(lián)系） Assumed eost, interest, ete 假定成本、利息等 Assumed liabilities 代人承擔(dān)負(fù)債 At par 依照票面價(jià)格 At sight, on demand 見票即付 Auetion 拍賣；競(jìng)賣 To put up for auetion 付之拍賣 To sell by auetion 拍賣 Auetione

28、er; endue master 拍賣者 Audit 查帳；審計(jì) Audit eertifieate 查帳證明書 Audit elerk 查帳助理員 Audit diary 查帳日記 Audited vouehers 應(yīng)付支付憑單 Audit expense 查帳費(fèi)用 Audit fee 查帳公費(fèi) Auditing offieers 審計(jì)人員 Audit memorandum 查帳備望錄 Audit of expenditures 步出審計(jì) Audit of publie loans 公債審計(jì) Audit of publie properties 公有財(cái)產(chǎn)審計(jì) Aud

29、it of returns 決算審計(jì) Audit of treasury 公庫(kù)審計(jì) Auditor 查帳員 Auditor eesrtifieate 查帳員證明書 Auditor s eomments 查帳員意見書 Auditor liasbility, auditor s responsibility 查帳員的責(zé)任 Auditor resport 查帳員報(bào)告書 Audit programmed 查帳程序 Audit report 查帳報(bào)告書；審查報(bào)告 Authorized eapital 公稱資本 Authority to purehase 委托購(gòu)賣證 Author

30、ized eapital 額定資本 Authorized eapital stoek 額定股本 Authorized eapital stoek aeeount 法定股本帳 Authorized mortgage bonds 額定抵押債券 Authorized value 額定價(jià)值 Auxiliary aeeounting unit 附屬單位會(huì)計(jì) Auxiliary book(s) 補(bǔ)助帳簿 Auxiliary material 補(bǔ)助材料(原料) Auxiliary reeord 補(bǔ)助記錄 Auxiliary unit budget 附屬單位預(yù)算 Available ass

31、ets 可用資產(chǎn) Available balanee 可用馀額 Available eash 可用現(xiàn)金 Available ineome 可用收益；可用收入 Available surplus 可用盈馀 Avail 擔(dān)保付款 Average 平均數(shù) Average balanee 平均馀額；平均差額 Average eapital 平均資本 Average eost 平均成本 Average due date 平均到期日 Average earnings 平均業(yè)務(wù)收益 Average inventory 平均存貨 Average investment 平均投資額 A

32、verage stoek 平均存貨 Average unit eost 平均單位成本 Average unit priee 平均單價(jià) Average weight 平均重量 Averaging maturity 平均到期日 Averaging of aeeounts 往來帳平均馀額 Averaging stoek 計(jì)算平均存貨 B: Baek freight 退貨運(yùn)費(fèi) Baek order 延期交貨 Baek order memo 延期交貨通知單 Bad and doubtful aeeount 呆帳 Ad assets 壞資產(chǎn) Bad eheeks 空頭支票 Ba

33、d debts 壞帳 Balanee (balanee amount) 馀額；差額 Balance account 結(jié)算帳戶 Balance book 分類帳馀額簿；分類帳差額簿 Balance brought forward 馀額(差額)承前 Balance brought for ward from last year 上年馀額 Balance carried down 移后頁(yè) Balance form of profit and loss statement 帳戶式損益表(同 account form of profit and loss statement) Balan

34、ce forward 馀額移后 Balance in our favor 我方受益 Balance in your favor 你方受益 Balance of account 差額 Balance of stock system 永續(xù)盤存制(同 perpetual inventory system ) Balance of stores records 存料馀額記錄 Balance of trade 貿(mào)易差額；進(jìn)出口貨相差數(shù) Bala nee sheet accou nts資產(chǎn)負(fù)債表；貨借對(duì)照表 Bala nee sheet acco unts資產(chǎn)負(fù)債表帳戶 Bala nee

35、 sheet an alysis資產(chǎn)負(fù)債表分析 Bala nee sheet date資產(chǎn)負(fù)債表日期；結(jié)帳日 Balance sheet for all purposes 通用資產(chǎn)負(fù)負(fù)表 (同 all - purpose balance sheet) Balance sheet giving effect to proposed financing 擬定理財(cái)計(jì)劃實(shí)施后的資產(chǎn)負(fù)債表 Balance sheet -income sheet ratios 資產(chǎn)負(fù)債與損益比率 Balance sheet ratios 資產(chǎn)負(fù)債比率 Balance ticket 決算單 Balancing

36、 account 平衡帳戶 Balancing ledger 馀額欄式分類帳 Ballots 不記名票 Bank account(s) 銀行往來帳 Bank balance 銀行往來馀額 Bank bill, banker s draft, bank draft, bank paper 銀行匯票 Bankbook 銀行往來帳折 Bank charges 銀行手續(xù)費(fèi) Bank check 銀行支單 Bank commission 銀行酬勞金 Bank deposits 銀行存款 Bank discount 銀行貼現(xiàn)息 Bank draft 銀行匯票 Bankers ac

37、ceptance 銀行承兌；銀行承兌匯 Banker s rati匯銀行用比率 Banking capital 銀行運(yùn)用資本 Bank loans 銀行借款 Bank overdraft 銀行透支 Bank reconciliation statement 銀行往來調(diào)節(jié)表 Bank register 銀行往來登記簿 Banks, orders (cashiers orders) 本票 Bankasccount title 銀行會(huì)計(jì)科目 Bank statement 銀行結(jié)單 Bank stock 銀行資本 Bankruptcy 破產(chǎn) Bank with whom th

38、e credits opened 往來銀行 Bargain 買賣合同；議價(jià) Bargain money 定銀 To bargain 立賣貨約；講價(jià) To buy at a bargain 訂購(gòu) To strike a bargain 訂定合同 Great bargain 廉價(jià)貨物 Barter 交易物品 Basic accounting unit 會(huì)計(jì)單位 Basic price 基價(jià) Basic unit budget 單位預(yù)算 Bearer bonds 無記名債券 Bearer check 執(zhí)票人支票；來人支票 Bearer stock 無記名股份 Bearer

39、 stock certificate 無記名股票 Beginning inventory 期初存貨 Below par 低於票面價(jià)格 Beneficiary 受益人 Benefit fund reserve 職工福利基金準(zhǔn)備 Betterment order 添改自用資產(chǎn)通知單 Bid 出價(jià) Bidder 出價(jià)者；競(jìng)賣人 Bid sheet 投票人名單 Bill 票據(jù)；帳單；匯票 Bill at sight; demand bill （draft） 即期票據(jù) Bill for a term; period bill 兌換期票 Billing 開發(fā)票 Bill mark

40、et 匯兌市面 Bill of credit 付銀通知書 Bill of exchange 匯票 Bill of lading 提單 Bill of material 規(guī)定用料單 Bill of parcels; bill 發(fā)票 Bill and accounts payable with terms 期付款項(xiàng) Bills and accounts receivable 期收款項(xiàng) Bills book （register） 票據(jù)簿（同 notes book） Bills discounted 票據(jù)貼現(xiàn)（同 notes discounted） Bills discounted

41、 with collateral securities 附擔(dān)保票據(jù)貼現(xiàn) Bills payable 應(yīng)付票據(jù)（同 notes payable） Bills rediscounted 應(yīng)收票據(jù)（同 notes receivable） Bills rediseounted 票據(jù)再貼現(xiàn) Bills with eollateral seeurities 有抵押品之票據(jù) Bill to bearer 不記名票據(jù) Bill to order debts 帳面?zhèn)鶆?wù) Book entry 帳面記錄 Bookings 未交定貨 Book inventory 帳面存貨 Bookkeeper 簿

42、雇員；記帳員 Bookkeeping 簿記；簿記學(xué) Bookkeeping by eard system 卡片式簿記制 Bookkeeping by single entry 單式簿記 Bookkeeping of bank 銀行簿記 Bookkeeping system 簿記制度 Bookkeeping transaetions 簿記交易；簿記事項(xiàng) Book loss 帳面損失 Book of estimates 概算書 Book of final entry 終結(jié)帳簿；結(jié)帳記錄 Book of first reeord 原始帳簿 Book of original do

43、euments for payments 支出憑證簿 Book of original doeuments for reeeipts 收入憑證簿 Book of original entry （entries） 原始帳簿 Book of seeondary entry 轉(zhuǎn)記帳簿 Book profits 帳面利益 Books of aeeounts 帳簿 Books of reeords 記錄簿 Books surplus 帳面盈馀；公開盈馀 Book value 帳面價(jià)值 Borrowed eapital 借入資本 Boston ledger 波士頓式分類帳 Bough

44、t book; purehase daybook; bought journal 進(jìn)貨簿 Bought ledger 進(jìn)貨分類帳 Bought note 賣貨據(jù)；賣貨單 Bounty 獎(jiǎng)勵(lì)金 Braneh 支店；分店 Braneh aeeounts 支店（分店）帳戶 Braneh eash aeeount 支店（分店）現(xiàn)金帳戶 Braneh eonsignments （shipments） 寄交支店（分店）貨物 Braneh eontrol aeeount 支店（分店）統(tǒng)制帳戶 Braneh ledger 支店（分店）分類帳 Braneh ledger 分店總帳 Bran

45、eh offiee general aeeount 支店往來帳戶 Braneh offiee report 支店報(bào)告 Brand; ehop 商標(biāo)；圓記 Break - even point 營(yíng)業(yè)損益兩平點(diǎn) Break - up value 拆卸價(jià)值 Broker 經(jīng)紀(jì)人 Brokerage 傭金、手續(xù)費(fèi) Brokerage expenses 傭金費(fèi)用 Brought 承前 Brought forward 承前頁(yè) Brought forward account 前期滾結(jié)帳目 Budget 預(yù)算 Budget accounts 預(yù)算帳戶 Budget allotment

46、 分配預(yù)算 Budget allowance 預(yù)備金 Budgetary deficit 預(yù)算虧絀 Budget control 預(yù)算統(tǒng)制 Budget enforcement 預(yù)算執(zhí)行 Budget estimation 概算 Budget for annual receipts 歲入預(yù)算 Budget for expenditures 歲出預(yù)算 Budget for local government 地方預(yù)算 Budget - making 預(yù)算的編制 Budget message 預(yù)算申請(qǐng)書 Budget procedure 預(yù)算程序 Budget reserve

47、 預(yù)備金 Budget statements 預(yù)算表 Budget system 預(yù)算制度 Budget year 預(yù)算年度 Building expenses 房屋費(fèi)用 Building fund reserve 建筑基金準(zhǔn)備 Building service 房屋服務(wù)費(fèi)用 Burden 負(fù)荷；制造費(fèi)用 Burden appointment 負(fù)荷分配；制造費(fèi)用分配 Burden - credit account 已分配負(fù)荷(制造費(fèi)用)帳戶 Burden distribution 負(fù)荷分配 Burden - in - process 在制負(fù)荷(同 manufacturin

48、g expenses - in - process) Burden rates 負(fù)荷分配 Business 營(yíng)業(yè)商業(yè)；業(yè)務(wù) Carry on business, to 營(yíng)業(yè) Establish a business, to 創(chuàng)業(yè) Give up a business, to 停業(yè)；歇業(yè) Set up a business to 開業(yè) Shut up a business to 停止?fàn)I業(yè) Start a bus in ess to 開始 Wind up (one-s) business to 閉業(yè)；關(guān)店 Business accountancy 商事會(huì)計(jì) Business

49、day 營(yíng)業(yè)日 Business enterprise 企業(yè) Business hours 營(yíng)業(yè)時(shí)間 Business papers 商用單據(jù)；商業(yè)票據(jù) Business reports 營(yíng)業(yè)報(bào)告 Business tax, sale tax 營(yíng)業(yè)稅；銷售稅 Business transaction 會(huì)計(jì)事項(xiàng) （同 transaction） Business year; financial year 會(huì)計(jì)年度；財(cái)政年度 Buying agent 辦貨代理人 Buying cost 購(gòu)入原價(jià) Buying expenses 購(gòu)買費(fèi)用 Buying out an intere

50、st 購(gòu)出股份 Buying quota 購(gòu)買預(yù)計(jì)額 Buying rate; buying price 買價(jià) Buying requisition 購(gòu)買請(qǐng)求單 By - laws 公司章程 By - product recoveries 副產(chǎn)品抵償數(shù)（指副產(chǎn)品對(duì)正產(chǎn)品成本的抵償數(shù)） By - products 副產(chǎn)品 By - products sales 副產(chǎn)品銷售 C: C.A.; chartered accountant 會(huì)計(jì)師 Call 催繳股款通知書 Call book 催繳股款簿 Call loans 通知放款 Call loans secured 活期

51、抵押放款 Calls in arrears 延付催繳股款 Call up capital 已催繳股本（包括已收及催繳未收的股本） Cancelled check 柱銷支票；付訖支付 Capacity expenses （生產(chǎn)）能量費(fèi)用 Capital 資本 Capital account 資本帳戶 Capital account balance sheet 固定資產(chǎn)負(fù)債表 Capital adjustment account 資本調(diào)整帳戶 Capital assets 資本資產(chǎn) Capital charges 資本支出（同 capital expenditures） Ca

52、pital deficit 資本虧絀 Capital expenditures 資本支出 Capital expenditure account 資本支出帳 Capital expense 集資費(fèi)用 Capital fund 資本基金 Capital gains 資本利益 Capital income 資本收益 Capitalization 資本總額；資本化（指利益的資本化） Capitalization of interests 滾利作本 Capitalized expenses 資本化的費(fèi)用 Capitalized profits 資本化的利益 Capitalized

53、 value 資本化的價(jià)值 Capital liabilities 資本負(fù)債（同 funded debts） Capital transfer 資本轉(zhuǎn)移 Capital losses 資本損失 Capital outlays 資本支出 Capital profits 資本利益 Capital receipts 資本收入 Capital returned to stock -holders in divide nds 攤還股本 Capital revenue 資本收益（同 capital income ） Capital stock 股本帳 Capital stock aut

54、horized 額定股本 Capital stock certificate 股票（同 certificate of stock ） Capital stock common 普通股本 Capital stock outstanding 現(xiàn)發(fā)股本 Capital stock - preferred 優(yōu)先股本 Capital stock subscribed 已認(rèn)股本 Capital stock subscriptions 認(rèn)繳股本 Capital surplus 資本盈利 Capital uncalled 未收資本 Caption of account 會(huì)計(jì)科目 Card

55、ledger 卡片式分類帳 Card of account 分類帳目錄 Carriage 搬運(yùn)費(fèi) Carriage paid 運(yùn)費(fèi)付訖 Carried forward 接后 Carried over 過次頁(yè) Carrying charges 置存資產(chǎn)費(fèi)用 Carrying charges 儲(chǔ)存支出（指存貨而言） Carrying cost 儲(chǔ)存成本（指存貨而言） Carrying value 儲(chǔ)存價(jià)值（指存貨而言） Cartage - in 購(gòu)貨車力 Cartage - out 銷貨車力 Cash 現(xiàn)金、現(xiàn)款 Cash account 現(xiàn)金帳戶 Cash and r

56、eceivables to current liabilities ratio 現(xiàn)金及應(yīng)收款項(xiàng)對(duì)流動(dòng)負(fù)債比率 Cash assets 現(xiàn)金資產(chǎn)（包括現(xiàn)金、銀行往來、運(yùn)送現(xiàn)金等項(xiàng)目） Cash audit 現(xiàn)金審計(jì) Cash balance 現(xiàn)金馀額 Cash basis 現(xiàn)金基礎(chǔ)；收付實(shí)現(xiàn)基礎(chǔ) V before delivery 現(xiàn)金交貨 Cash bonus 現(xiàn)金紅利 Cash book 現(xiàn)金簿；現(xiàn)金收付簿；現(xiàn)金帳 Cash budget 現(xiàn)金預(yù)算 Cash collection basis (of revenue realization) 收現(xiàn)基礎(chǔ)(指營(yíng)業(yè)收入的實(shí)現(xiàn)而言)

57、 Cash Cr. 現(xiàn)金付出 Cash credit 保證放款；活期信用放款 Cash credit slip 現(xiàn)金支出傳票 Cash day; pay day 付款日 Cash debit slip 現(xiàn)金收偉票 Cash disbursements 現(xiàn)金付出 Cash disbursements journal 現(xiàn)金付出日記帳 Cash discount 現(xiàn)金折扣 Cash dividends 現(xiàn)金股利 Cash Dr. 現(xiàn)金收入 Cash held in foreign countries 存國(guó)外現(xiàn)金 Cashier 收支員；出納員 Cashier s cheC

58、k票 Cash in bank Cash in closed banks 倒閉銀行存款 Cash in deposit 存銀行現(xiàn)金 Cashing check 兌現(xiàn)支票 Cash in transit 在運(yùn)現(xiàn)金 Cash in treasury 庫(kù)存現(xiàn)金 Cash journal 現(xiàn)金日記帳；現(xiàn)金簿 Cash journal day book 現(xiàn)金日記帳 Cash on arrival 貨到付現(xiàn) Cash on bank 銀行存款 Cash on delivery 現(xiàn)款交貨 Cash on hand 手存現(xiàn)金 Cash on book 現(xiàn)金支出簿 Cash payme

59、nt journal 現(xiàn)金付出日記帳 Cash payments 現(xiàn)金支付 Cash payments book 現(xiàn)金付出簿 Cash purchase 現(xiàn)購(gòu) Cash receipts 現(xiàn)金收入 Cash receits book 現(xiàn)金收入簿 Cash receipts journal 現(xiàn)金收入日記帳 Cash remittance note 解款單 Cash reserve 現(xiàn)金儲(chǔ)蓄 Cash sale invoice 現(xiàn)售發(fā)票；；現(xiàn)銷發(fā)票 Cash sales 現(xiàn)售；現(xiàn)銷 Cash sales book 現(xiàn)售簿；現(xiàn)銷簿 Cash settlement 現(xiàn)結(jié) Ca

60、sh short and over 現(xiàn)金清償基金 Cash slip 現(xiàn)金傳票 Cash surrender value (of life insurance) 保險(xiǎn)積存金 Cash tickets 現(xiàn)售票；現(xiàn)銷票 Casual audit 臨時(shí)審計(jì) Catalogue 目錄 Center -ruled ledger 中欄分類帳（即設(shè)金額欄於帳戶的中間） Certain annuity 確定年金 Certificate book 股票簿 Certificate deposit 證券存款 Certificate of balance sheet 資產(chǎn)負(fù)債表證明書 Certi

61、ficate of completion of handling over charge 交代證明書 Certificate of deposit 存款證；存款單折 Certificate of indebtedness 借據(jù) Certificate of origin 原貨憑單 Certificate of stock 股票 Certified accounts 會(huì)計(jì)師證明的帳目 Certified balance sheet 會(huì)計(jì)師證明的資產(chǎn)負(fù)債表 Certified check 保付支票 Certifying bank 付款保證銀行 C.F. invoice 貨價(jià)及運(yùn)費(fèi)

62、發(fā)票 C.F. price 貨價(jià)及運(yùn)費(fèi)價(jià)格 Change funds 找換金 Charge and discharge stateme nt 資金運(yùn)用表 Charge and discharge stateme nt as to in come 遺益收支表 Charge and discharge statement as to principal 遺本收益表 Charge for use 使用費(fèi) Charge off 剔除 Charges 費(fèi)用；借項(xiàng) Charges against revenue 營(yíng)業(yè)（業(yè)入）支出 Charge sales 賒售、賒銷 Charges

63、for remittances, transfers. etc. 匯水 Charges forward 費(fèi)用先付 Charge side 貸方 Charge tickets 賒購(gòu)發(fā)票；賒銷發(fā)票 Charge to capital 資本支出 Charge to income 營(yíng)業(yè)（業(yè)入）支出 Charter 執(zhí)照 Chartered accountant 會(huì)計(jì)師 Charter of concession 特許證 Chattel mortgage 動(dòng)產(chǎn)抵押 Chattels 動(dòng)產(chǎn) Check 支票 Checkbook 支票簿 Checkbook stubs 支票存根簿

64、 Check collection 支票兌取 Check collector 支票兌取人 Check holder 持票人 Check mark 核對(duì)符號(hào)；柱銷記號(hào) Check register 支票登記簿 Checking accounts 核對(duì)帳目 Check to bearer 不記名支票 Check to order 記名支票 Cheque 支票 Chequebook 支票簿 Chief accountant 會(huì)計(jì)主任 Chronological books 序時(shí)帳簿 Chronological record 序時(shí)記錄 Circulating assets 流

65、動(dòng)資產(chǎn) Circulating capital 流動(dòng)資本 Circulating liabilities 流動(dòng)負(fù)債 Circulation cost 流動(dòng)費(fèi)用 Claimants ledger 債權(quán)人分戶帳 Claim for additional securities 追加 Claims 債權(quán) Class cost system 分類成本制度 Classification manual 帳戶分類說明 Classification for accounts 帳戶分類；會(huì)計(jì)科目分類 Classified trial balance 分類試算表 Clean bill 信用用據(jù)

66、 Clean draft 普通匯票 Clearance sale 售低貨 Clearing account 暫記待結(jié)轉(zhuǎn)帳目 Clearinghouse 票據(jù)交換所 Clerical error(s) 記錄錯(cuò)誤；誤畢 Client 委托人 Client ledger 委托人分戶帳 “Close “corporation 股份不公開公司(即不公開招股的公司) Closed account 已結(jié)帳戶 Closed mortgage 限額抵押 Closing 結(jié)算 Closing accounts 結(jié)帳 Closing balance 期終馀額；期終差額 Closing entries 結(jié)帳記錄 Closing entry 結(jié)帳分錄 Closing the book(s) 結(jié)帳 Co - insurance 共同保險(xiǎn) C.O.D.; cash on delivery 交貨收款 Code number 標(biāo)號(hào)數(shù)碼 Codicil 遺囑更改 C.O.D. sales 交貨收款銷售 Collateral loans 證券擔(dān)保放款 C