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常用会计词汇汉英对照

点击数:3958 发布时间:2008/5/1 16:07:13 发布者:


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