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常用会计词汇英汉对照

点击数:3958 发布时间:2008/5/1 16:06:05 发布者:


accept 接纳   acceptance 承兑   accepted draft/bill 已承兑汇票   acceptor 承兑人   account 科目,帐户   account for 说明   account sales 承销清单   accounting equation 会计等式   accrued basis 应计基础   accrued income 应计收益   accumulated fund 累积基金   actual cost 实际成本   adjustment 调整   allocation 分配   application and allotment 申请及分配   apportionment 分摊   appropriation account 盈余分拨帐   articles of association 组织章程   assets 资产   authorised capital 法定股本   autopay 自动转帐   bad debts 呆帐   balance brought down 余额承上   balance brought forward 余额承前   balance carried down 余额转下   balance sheet 资产负债表   bank reconciliation statement 银行往来调节表   bill of exchange, draft 汇票   bill payable 应付票据   bill receivable 应收票据   book of original entry 原始分录簿   bookkeeping 簿记   business entity 企业个体   call 催缴股款   called-up capital 己催缴股本   calls in arrear 欠付催缴股款   capital 资本   capital employed 动用资金   capital expenditure 资本支出   capital redemption reserve fund 赎回资本准备金   cash book 现金日记簿   cash discount 现金折扣   cash in hand 手存现金   closing stock 期未存货   compensating error 抵销性错误   complete reversal of entries 记帐时借贷方互调   conservatism 稳健保守   consignee 承销人   consignment 寄销   consignment account 寄销帐   consignor 寄销人   consistency 一贯原则   contingent liability 或有负债   contra 对销   cost accounting 成本会计   cost of goods sold 销货成本   credit 贷方   credit advice 贷项通知单(银行用)   credit note 贷项通知单   credit period allowed to trade debtors 应收帐款赊帐期限   credit period received form trade creditors 应付帐款赊帐期限   creditor 债权人   creditors ledger 应付帐款分类帐   creditors ledger control account 应付帐款分类帐统制帐户   current assets 流动资产   current liabilities 流动负债   current ratio 流动比率   debenture 债券   debit 借方   debit advice 借项通知单(银行用)   debit note 借项通知单   debtors ledger 应收帐款分类帐   debtors ledger control account 应收帐款分类帐统制帐户   del credere commission 担保还款佣金   deficit 亏绌   depreciation 折旧   depreciation account method 折旧帐法   depreciation provision account method 折旧准备帐法   direct expenses 直接费用   direct material 直接原料   direct wages 直接工资   discount 贴现,折价   discounts allowed 销货折扣   discount column 折扣栏   discounts received 购货折扣   discounting bill of exchange 票据贴现   discounting charge 贴现手续费   dishonoured bill 拒付票据   double-entry bookkeeping 复式簿记   draft 汇票   drawee 受票人   drawer 发票人   drawings 提用   drawings account 提款帐   endorsement 背书   enter short 截线   entity 个体   error of commission 帐名调乱错误   error of omission 遗漏错误   error of original entry 原始分录错误   error of principle 原则性错误   expenses 费用   extract 抽取   facility extent 透支额度   factory overhead 间接制造成本   final accounts 决算表   finished goods 制成品   fixed assets 固定资产   floating charge 流动抵押品   forfeiture 没收   freehold 永久业权   general book of original entry 普通原始簿   general journal 日记簿   general ledger 总分类帐   going concern 继续经营   goods in transit 在运品   goods repossessed value 资产收回价值   goods sent on consignment account 货物寄销帐   goodwill 商誉   gross loss 毛损   gross profit 毛利   gross profit ratio 毛利率   hire purchase 租购   hirer 租购公司   historical cost 历史成本   holder 持票人   honour the bill of exchange 结算票据   impersonal account 非人名帐户   imprest system 定额制度   income determination 损益计算   indirect expenses 间接费用   indirect material 间接原料   indirect wages 间接工资   interest account method 利息帐法   interest suspense account method 预计利息帐法   invoice 发票   issued at par 平价发行   issued at premium 溢价发行   issued capital 已发行股本   joint 共同   joint venture 短期合营   joint venture account 短期合营帐   journal 日记簿   ledger 分类帐   legal person 法人   liabilities 负债   liquidity ratio 速动比率   long-term liabilities 长期负债   manufacturing account 制造成本会计   margin 毛利率   mark-up 加成   match 配比   materiality 重点钜数   memorandum 备忘   memorandum joint venture account 短期合营备忘帐   memorandum of association 组织大纲   minority balance 少量余额   monthly statement 月结单   net current assets 净流动资产   net loss 净损失   net profit 纯利   net profit ratio 纯利率   net purchases 购货净额   net sales 销货净额   nominal account 虚帐户   noting 公证文件   noting charges 票据拒付手续费   object clause 目标条款   offer 认讲意图   opening stock 期初存货   opening entries 开帐分录   option 购买权   ordinary shares 普通股   overdraft 透支   overhead 间接费用   ownership 所有权   paid-up capital 己缴股本   par value 票面值   partnership 合伙企业   patent 专利权   payable on demand 随要随付   personal account 人名帐户   petty cash book 零用现金簿   petty cash voucher 零用现金凭单   posting 过帐   preference shares 优先股   premium 溢价   prepaid expenses 预付费用   prime cost 主要成本   pro rata 按比例分配   profit and loss account 损益帐   proprietor 资本主   provision for bad debts 呆帐准备   prudence 稳健保守   purchases account 购货帐   purchases journal 购货簿   purchases ledger 应付帐款分类帐   purchases ledger control account 应付帐款分类帐统制帐户   quantifiability and stable monetary measure 数量表达及稳定货币量度   quit concern 停止经营   real account 实帐户   realisation account 变产帐   receipts and payments account 现金收支帐   receipt in advance 预取收益   recurrent item 经常性项目   reducing balance depreciation method 余额递减折旧法   replacement 重置   retired bill 已赎回票据   returns inwards book 销货退回簿   return on capital employed 资本报酬率   returns outwards book 购货退出簿   revaluation depreciation method 重估折旧法   royalty 专利税   sales invoice 销货发票   sales journal 销货簿   sales ledger 应收帐款分类帐   sales ledger control account 应收帐款分类帐统制帐户   set-offs 抵销   several 个别   share 股份   share capital 股本   share certificate 股票   shareholders'equity 股东主权   shareholders'fund 股东资金   self-balancing 自平   self-balancing ledger 自平分类帐   single-entry bookkeeping 单式簿记   sinking fund 偿债基金   special book of original entry 特别原始簿   statement 报表   stock account 存货帐   stock records 存货记录簿   stock turnover rate 存货周转率   straight-line depreciation method 直线折旧法   subsidiary account 补助分类帐   super profit 超额利润   surplus 盈余   surplus and deficit 余绌   suspense account 暂记帐户   trade discount 营业折扣   trade-in 旧换新   trading account 购销帐   trading and profit and loss account 购销损益帐   transfer 转让   trial balance 试算表   trustee 信讬人   uncalled capital 未催缴股本   vendor account 出让人帐   work-in-progress 在制品   working capital ratio 营运资金比率   working paper 工作底稿   year-end stock taking 年终盘点存货