会计英语专业相关词汇文档格式.docx
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Purchases购
Returnsinwards销货退回
Returnsoutwards购货退出
Sales销货
4Theeffectofprofitorlossoncapitalandthedoubleentrysystemforexpensesandrevenues
Drawings提取
Expenses费用
Profit利润
Revenues收入
5Balancingoffaccounts
Balancingtheaccount平帐
6Thetrialbalance
Trialbalance试算表
7Tradingandprofitandlossaccount:
anintroduction
Grossloss毛损
Grossprofit毛利润
Netloss纯损
Netprofit纯利
Profitandlossaccount损益帐
Tradingaccount购销帐
Tradingandprofitandlossaccount购销损益帐
8Balancesheets
Currentassets流淌资产
Currentliabilities流淌负债
Fixedassets固定资产
Long-termliabilities长期负债
9Tradingandprofitandlossaccountsandbalancesheets:
furtherconsiderations
Carriageinwards购物运费
Carriageoutwards销物运费
Finalaccounts结算帐户
10Accountingconcepts
Accrualconcept应计概念
Businessentityconcept商业个体概念
Consistency一致性
Costconcept成本概念
Dualaspectconcept双面概念
Goingconcernconcept连续经营概念
Materiality重要性
Moneymeasurementconcept价值衡量概念
Objectivity客观性方向/取向
Prudence审慎性
Realizationconcept发觉利润观念
Subjectivity主观性方法/取向
Substanceoverform实质性/确实性项目
Timeintervalconcept定期观念
Tureandfair真实与公平
11Booksoforiginalentryandledgers
Booksoforiginalentry原始分录本
Cashbook先进薄
Generaljournal一般日记帐
Generalledger总分类帐
Impersonalaccounts非人名帐户
Nominalaccounts虚帐户
Nominalledger虚分类帐
Personalaccounts人名帐户
Privateledger私人分类帐
Purchasesjournal购货日记本
Purchasesledger应对帐款分类帐
Realaccounts实帐户
Returnsinwardsjournal销货退回日记本
Returnsoutwardsjournal购货推出日记本
Salesjournal销货日记本
Salesledger应收帐款分类帐
12Thebankingsystem
Bankoverdraft银行透支
Chequebook支票本
Currentaccount来往帐户
Savingsaccount储蓄户口
Depositaccount定期存款
Drawer出票人
Endorsement背书
Payee受款人
Paying-inslip存款单
Samplecheck支票样本
13Cashbooks
Bankstatement银行结单
Contra对冲
Discountsallowed已给折扣
Discountsreceived已获折扣
Foliocolumns参考帐页栏
Posting过帐
14Thesalesjournalandthesalesledger
Salesinvoice销货发票
Tradediscount交易折扣
15Thepurchasesjournalandthepurchasesledger
Purchasesinvoice进货发票
16Thereturnsjournals
Creditnote贷项目通知单
Debitnote借项目通知单
Statement结单
17Thejournal
Narrative表达
18Theanalyticalpettycashbookandtheimprestsystem
Imprestsystem定额备用金制度
Pettycashbook零用现金本
19Columnardaybooks
Analysisbook分析帐本
20Computersandaccounting
Accountinginformationsystem（AIS）会计信息系统
Managementinformationsystem（MIS）治理资讯系统
Databases数据库
Spreadsheet电子数据表
PersonalData（Privacy）Ordinance个人资料〔隐私〕条例
21Depreciationoffixedassets:
natureandcalculations
Amortization摊销，分期偿还
Depletion折耗
Depreciation折旧
Inadequacy不足用
Obsolescence陈旧/陈废
Reducingbalancemethod递减法
Straightlinemethod直线法
23capitalandrevenueexpenditure
Capitalexpenditure资本性支出
Revenueexpenditure收益性支出
24baddebts,provisionsforbaddebts,provisionsfordiscountsondebtors
Baddebt呆帐/坏帐
Provisionforbaddebts呆帐预备
Provisionfordiscounts折扣预备
25otheradjustmentsforfinalaccounts
Accruedexpense应计费用
Prepaidexpense预付费用
Revenueowing应收收益
26thevaluationofstock
AVCO平均成本
FIFO先进先出法
LIFO后进先出法
Netrealizablevalue可实现净值
Saleorreturn销货或退回
27bankreconciliationstatements
Credittransfer客户直截了当存入
Bankreconciliationstatement银行调剂表
Directdebits直截了当扣数
Dishonoredcheque拒付支票
Standingorder定期指示
Unpersentedcheque未兑现支票
28controlaccounts
Controlaccount统制帐户
29errornotaffectingtrialbalanceagreement
Casting加总
Compensatingerror相抵错误
Errorofcommission记帐错误
Errorofomission漏帐错误
Erroroforiginalentry原始入帐错误
Errorofprinciple原那么错误
30suspenseaccountsanderrors
Erroroftransposition位置错误
Suspenseaccount暂记帐
31singleentryandincompleterecords
Statementofaffairs清算资产负债表说明书
Statementofprofit利润估价表
32receiptsandpaymentsaccountsandincomeandexpenditureaccounts
Accumulatedfund积存基金
Incomeandexpenditure收益及费用帐
Receiptsandpaymentsaccounts资金收支帐
Subscriptions会费
Entrancefee入会费
Surplus盈余
Deficit亏损
33manufacturingaccounts
Directcosts直截了当成本
Factoryoverheadcosts间接制造成本
Manufacturingaccount制造成本帐
Primecost要紧成本
Productioncost生产成本
Totalcost总成本
Workinprogress在造品
34departmentalaccounts
Contribution边际利润
Negativecontribution边际亏损
35partnershipaccounts:
Fixedcapitalaccounts固定资本帐户
Fluctuatingcapitalaccounts浮动资本帐户
Interestoncapital资本利息
Interestondrawings提取利息
Limitedpartner有限责任合伙人
Partnership合伙
Partnershipsalaries合伙人薪金
36goodwill
Goodwill商誉
Superprofits超额利润
37par
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