会计科目中英文对照Word格式.docx

会计科目中英文对照Word格式.docx

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所有权ownership承兑acceptance承兑人acceptor法定股本authorisedcapital股东主权shareholders'

equity股东资金shareholders'

fund受票人drawee直线折旧法straight-linedepreciationmethod直接工资directwages直接原料directmaterial直接费用directexpenses股票sharecertificate承销人consignee承销清单accountsales抵销set-offs抵销性错误compensatingerror定额制度imprestsystem科目account负债liabilities信讬人trustee按比例分配prorata背书endorsement

持票人holder盈余surplus盈余分拨帐appropriationaccount重点钜数materiality重估折旧法revaluationdepreciationmethod借方debit借项通知单debitnote借项通知单（银行用）debitadvice库存现金cashinhandmatch配比．个别several纯利netprofit纯利率netprofitratio记帐时借贷方互调completereversalofentries特别原始簿specialbookoforiginalentry原始分录错误erroroforiginalentry原始分录簿bookoforiginalentry原则性错误errorofprinciple流动资产currentassets流动负债currentliabilities流动比率currentratio流动抵押品floatingcharge租购hirepurchase租购公司hirer个体entity差额承上balancebroughtdown差额承前balancebroughtforward差额转下balancecarrieddown帐户account透支overdraft透支额度facilityextent名调乱错误errorofcommission现金日记簿cashbook现金收支帐receiptsandpaymentsaccount现金折扣cashdiscount虚帐户nominalaccount净损失netloss累积基金accumulatedfund停止经营quitconcern动用资金capitalemployed专利税royaltypatent权利专．

货物寄销帐goodssentonconsignmentaccount票面值parvalue

account

接纳accept净流动资产netcurrentassets速动比率liquidityratio寄销consignment寄销人consignor寄销帐consignmentaccount票据拒付手续费notingcharges票据贴现discountingbillofexchange组织大纲memorandumofassociation组织章程articlesofassociation商誉goodwill贷方credit贷项通知单creditnote贷项通知单（银行用）creditadvice提用drawings提款帐drawingsaccount费用expenses期未存货closingstock期初存货openingstock单式簿记single-entrybookkeeping备忘memorandum补助分类帐subsidiaryaccount报表statement贴现discount发票invoice发票人drawer间接工资indirectwages贴现手续费discountingcharge普通股ordinarysharesjournalgeneral簿记普通日．普通原始簿generalbookoforiginalentry间接原料indirectmaterial间接费用indirectexpenses,overhead间接制造成本factoryoverhead开帐分录openingentries结帐分录closingentries短期合营jointventure短期合营帐jointventureaccount短期合营备忘帐memorandumjointventure结算票据honourthebillofexchange超额利润superprofit资本capital资本主proprietor资本支出capitalexpenditure

资本报酬率returnoncapitalemployed零用现金凭单pettycashvoucher零用现金簿pettycashbook债权人creditor债券debenture预计利息帐法interestsuspenseaccountmethod预付费用prepaidexpenses预取收益receiptinadvance会计等式accountingequation损益帐profitandlossaccount损益计算incomedetermination过帐posting资产assets资产负债表balancesheet资产收回价值goodsrepossessedvalue试算表trialbalance经常性项目recurrentitempremium溢价．

溢价发行issuedatpremium催缴股款call银行往来调节表bankreconciliationstatement复式簿记double-entrybookkeeping说明accountfor实帐户realaccount对销contra制成品finishedgoods汇票billofexchange,draft实际成本actualcost截线entershort认讲意图offer

monetary

暂记帐户suspenseaccount销货成本costofgoodssold销货折扣discountsallowed销货退回簿returnsinwardsbook销货净额netsales销货发票salesinvoice销货簿salesjournal调整adjustment制造成本会计manufacturingaccount数量表达及稳定货币量度quantifiabilityandstablemeasure

随要随付payableondemand余绌surplusanddeficit遗漏错误errorofomission

余额承上balancebroughtdown

余额承前balancebroughtforward

余额递减折旧法reducingbalancedepreciationmethod余额转下balancecarrieddown

历史成本historicalcostcommissioncrederedel款佣金还担保总分类帐generalledger

purchasesledgercontrol应收帐款分类帐debtors应收帐款分类帐统制帐户

应付帐款分类帐creditorsledger,purchasesledger应付帐款分类帐统制帐户creditorsledgercontrolaccount,

ledger,salesledger

sales

debtorsledgercontrolaccount,

ledgercontrolaccount应计收益accruedincome亏绌deficit购货折扣discountsreceived购货退出簿returnsoutwardsbook购货帐purchasesaccount购货净额netpurchases购货簿purchasesjournal营业折扣tradediscount购销帐tradingaccount购销损益帐tradingandprofitandlossaccount优先股preferenceshares应付帐款赊帐期限creditperiodreceivedformtradecreditors应付票据billpayable应收帐款赊帐期限creditperiodallowedtotradedebtors应收票据billreceivable应计基础accruedbasis购买权option偿债基金sinkingfund营运资金比率workingcapitalratio转让transfer旧换新trade-in稳健保守conservatism,prudence簿记bookkeepingconcerngoing继续经营．变产帐realisationaccount赎回资本准备金capitalredemptionreservefund

人名帐户personalaccount工作底稿workingpaper已承兑汇票accepteddraft/bill已发行股本issuedcapital己催缴股本called-upcapital己缴股本paid-upcapital已赎回票据retiredbill欠付催缴股款callsinarrear毛存现金cashinhand毛利grossprofit毛利率grossprofitratio/margin毛损grossloss日记簿journal月结单monthlystatement少量余额minoritybalance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primecost未催缴股本uncalledcapital申请及分配applicationandallotment目标条款objectclause平价发行issuedatpar出让人帐vendoraccount自平self-balancing自平分类帐self-balancingledger自动转帐autopay成本会计costaccounting共同joint

存货记录簿stockrecords存货周转率stockturnoverrate存货帐stockaccount年终盘点存货year-endstocktaking企业个体businessentity合伙企业partnership在运品goodsintransit在制品work-in-progress呆帐baddebts呆帐准备provisionforbaddebts没收forfeiture利息帐法interestaccountmethod重置replacement决算表finalaccounts折扣栏discountcolumn折旧depreciation折旧帐法depreciationaccountmethod折旧准备帐法depreciationprovisionaccountmethod折价discountaccountimpersonal帐户非人名抽取extract固定资产fixedassets长期负债long-termliabilities法人legalperson股本sharecapital拒付票据dishonouredbill股份share或有负债contingentliability所有权ownership承兑acceptance承兑人acceptor法定股本authorisedcapital股东主权shareholders'

fund受票人drawee直线折旧法straight-linedepreciationmethod直接工资directwages直接原料directmaterial直接费用directexpenses股票sharecertificate承销人consignee承销清单accountsales抵销set-offs抵销性错误compensatingerror

定额制度imprestsystem科目account负债liabilities信讬人trustee按比例分配prorata背书endorsement持票人holdersurplus盈余．

盈余分拨帐appropriationaccount重点钜数materiality

重估折旧法revaluationdepreciationmethod借方debit

借项通知单debitnote借项通知单（银行用）debitadvice库存现金cashinhand配比match个别several纯利netprofit纯利率netprofitratio记帐时借贷方互调completereversalofentries特别原始簿specialbookoforiginalentry原始分录错误erroroforiginalentry原始分录簿bookoforiginalentry原则性错误errorofprinciple流动资产currentassets流动负债currentliabilities流动比率currentratio流动抵押品floatingcharge租购hirepurchase租购公司hirer个体entity差额承上balancebroughtdown差额承前balancebroughtforward差额转下balancecarrieddown帐户account透支overdraft透支额度facilityextent名调乱错误errorofcommission现金日记簿cashbookaccountpaymentsandreceipts帐金收支现．现金折扣cashdiscount虚帐户nominalaccount净损失netloss累积基金accumulatedfund

停止经营quitconcern动用资金capitalemployed专利税royalty专利权patent货物寄销帐goodssentonconsignmentaccount票面值parvalue接纳accept净流动资产netcurrentassets速动比率liquidityratio寄销consignment寄销人consignor寄销帐consignmentaccount票据拒付手续费notingcharges票据贴现discountingbillofexchange组织大纲memorandumofassociation组织章程articlesofassociation商誉goodwill贷方credit贷项通知单creditnote贷项通知单（银行用）creditadvice提用drawings提款帐drawingsaccount费用expenses期未存货closingstock期初存货openingstock单式簿记single-entrybookkeeping备忘memorandumaccountsubsidiary类帐助分补．

报表statement贴现discount发票invoice发票人drawer间接工资indirectwages贴现手续费discountingcharge普通股ordinaryshares普通日记簿generaljournal普通原始簿generalbookoforiginalentry间接原料indirectmaterial间接费用indirectexpenses,overhead间接制造成本factoryoverhead开帐分录openingentries结帐分录closingentries短期合营jointventure短期合营帐jointventureaccount短期合营备忘帐memorandumjointventureaccount结算票据honourthebillofexchange超额利润superprofit资本capital资本主proprietor资本支出capitalexpenditure资本报酬率returnoncapitalemployed零用现金凭单pettycashvoucher零用现金簿pettycashbook债权人creditor债券debenture预计利息帐法interestsuspenseaccountmethod预付费用prepaidexpenses预取收益receiptinadvance会计等式accountingequationaccountlossandprofit帐益损损益计算incomedetermination过帐posting资产assets资产负债表balancesheet资产收回价值goodsrepossessedvalue试算表trialbalance经常性项目recurrentitem溢价premium溢价发行issuedatpremium催缴股款call

银行往来调节表bankreconciliationstatement复式簿记double-entrybookkeeping说明accountfor实帐户realaccount对销contra制成品finishedgoods汇票billofexchange,draft实际成本actualcost截线entershort认讲意图offer暂记帐户suspenseaccount销货成本costofgoodssold销货折扣discountsallowed销货退回簿returnsinwardsbook销货净额netsales销货发票salesinvoice销货簿salesjournal调整adjustment

制造成本会计manufacturingaccount数量表达及稳定货币量度quantifiabilityandstablemonetarymeasuredemandonpayable随要随付．余绌surplusanddeficit

遗漏错误errorofomission

余额递减折旧法reducingbalancedepreciationmethod余额转下balancecarrieddo