常用会计词汇英译汉.docx
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常用会计词汇英译汉
常用会计词汇英译汉
accept接纳
acceptance承兑
accepteddraft/bill已承兑汇票
acceptor承兑人
account科目,帐户
accountfor说明
accountsales承销清单
accountingequation会计等式
accruedbasis应计基础
accruedincome应计收益
accumulatedfund累积基金
actualcost实际成本
adjustment调整
allocation分配
applicationandallotment申请及分配
apportionment分摊
appropriationaccount盈余分拨帐
articlesofassociation组织章程
assets资产
authorisedcapital法定股本
autopay自动转帐
baddebts呆帐
balancebroughtdown余额承上
balancebroughtforward余额承前
balancecarrieddown余额转下
balancesheet资产负债表
bankreconciliationstatement银行往来调节表
billofexchange,draft汇票
billpayable应付票据
billreceivable应收票据
bookoforiginalentry原始分录簿
bookkeeping簿记
businessentity企业个体
call催缴股款
called-upcapital己催缴股本
callsinarrear欠付催缴股款
capital资本
capitalemployed动用资金
capitalexpenditure资本支出
capitalredemptionreservefund赎回资本准备金
cashbook现金日记簿
cashdiscount现金折扣
cashinhand手存现金
closingstock期未存货
compensatingerror抵销性错误
completereversalofentries记帐时借贷方互调
conservatism稳健保守
consignee承销人
consignment寄销
consignmentaccount寄销帐
consignor寄销人
consistency一贯原则
contingentliability或有负债
contra对销
costaccounting成本会计
costofgoodssold销货成本
credit贷方
creditadvice贷项通知单(银行用)
creditnote贷项通知单
creditperiodallowedtotradedebtors应收帐款赊帐期限
creditperiodreceivedformtradecreditors应付帐款赊帐期限
creditor债权人
creditorsledger应付帐款分类帐
creditorsledgercontrolaccount应付帐款分类帐统制帐户
currentassets流动资产
currentliabilities流动负债
currentratio流动比率
debenture债券
debit借方
debitadvice借项通知单(银行用)
debitnote借项通知单
debtorsledger应收帐款分类帐
debtorsledgercontrolaccount应收帐款分类帐统制帐户
delcrederecommission担保还款佣金
deficit亏绌
depreciation折旧
depreciationaccountmethod折旧帐法
depreciationprovisionaccountmethod折旧准备帐法
directexpenses直接费用
directmaterial直接原料
directwages直接工资
discount贴现,折价
discountsallowed销货折扣
discountcolumn折扣栏
discountsreceived购货折扣
discountingbillofexchange票据贴现
discountingcharge贴现手续费
dishonouredbill拒付票据
double-entrybookkeeping复式簿记
draft汇票
drawee受票人
drawer发票人
drawings提用
drawingsaccount提款帐
endorsement背书
entershort截线
entity个体
errorofcommission帐名调乱错误
errorofomission遗漏错误
erroroforiginalentry原始分录错误
errorofprinciple原则性错误
expenses费用
extract抽取
facilityextent透支额度
factoryoverhead间接制造成本
finalaccounts决算表
finishedgoods制成品
fixedassets固定资产
floatingcharge流动抵押品
forfeiture没收
freehold永久业权
generalbookoforiginalentry普通原始簿
generaljournal日记簿
generalledger总分类帐
goingconcern继续经营
goodsintransit在运品
goodsrepossessedvalue资产收回价值
goodssentonconsignmentaccount货物寄销帐
goodwill商誉
grossloss毛损
grossprofit毛利
grossprofitratio毛利率
hirepurchase租购
hirer租购公司
historicalcost历史成本
holder持票人
honourthebillofexchange结算票据
impersonalaccount非人名帐户
imprestsystem定额制度
incomedetermination损益计算
indirectexpenses间接费用
indirectmaterial间接原料
indirectwages间接工资
interestaccountmethod利息帐法
interestsuspenseaccountmethod预计利息帐法
invoice发票
issuedatpar平价发行
issuedatpremium溢价发行
issuedcapital已发行股本
joint共同
jointventure短期合营
jointventureaccount短期合营帐
journal日记簿
ledger分类帐
legalperson法人
liabilities负债
liquidityratio速动比率
long-termliabilities长期负债
manufacturingaccount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
memorandumjointventureaccount短期合营备忘帐
memorandumofassociation组织大纲
minoritybalance少量余额
monthlystatement月结单
netcurrentassets净流动资产
netloss净损失
netprofit纯利
netprofitratio纯利率
netpurchases购货净额
netsales销货净额
nominalaccount虚帐户
noting公证文件
notingcharges票据拒付手续费
objectclause目标条款
offer认讲意图
openingstock期初存货
openingentries开帐分录
option购买权
ordinaryshares普通股
overdraft透支
overhead间接费用
ownership所有权
paid-upcapital己缴股本
parvalue票面值
partnership合伙企业
patent专利权
payableondemand随要随付
personalaccount人名帐户
pettycashbook零用现金簿
pettycashvoucher零用现金凭单
posting过帐
preferenceshares优先股
premium溢价
prepaidexpenses预付费用
primecost主要成本
prorata按比例分配
profitandlossaccount损益帐
proprietor资本主
provisionforbaddebts呆帐准备
prudence稳健保守
purchasesaccount购货帐
purchasesjournal购货簿
purchasesledger应付帐款分类帐
purchasesledgercontrolaccount应付帐款分类帐统制帐户
quantifiabilityandstablemonetarymeasure数量表达及稳定货币量度
quitconcern停止经营
realaccount实帐户
realisationaccount变产帐
receiptsandpaymentsaccount现金收支帐
receiptinadvance预取收益
recurrentitem经常性项目
reducingbalancedepreciationmethod余额递减折旧法
replacement重置
retiredbill已赎回票据
returnsinwardsbook销货退回簿
returnoncapitalemployed资本报酬率
returnsoutwardsbook购货退出簿
revaluationdepreciationmethod重估折旧法
royalty专利税
salesinvoice销货发票
salesjournal销货簿
salesledger应收帐款分类帐
salesledgercontrolaccount应收帐款分类帐统制帐户
set-offs抵销
several个别
share股份
sharecapital股本
sharecertificate股票
shareholders'equity股东主权
shareholders'fund股东资金
self-balancing自平
self-balancingledger自平分类帐
single-entrybookkeeping单式簿记
sinkingfund偿债基金
specialbookoforiginalentry特别原始簿
statement报表
stockaccount存货帐
stockrecords存货记录簿
stockturnoverrate存货周转率
straight-linedepreciationmethod直线折旧法
subsidiaryaccount补助分类帐
superprofit超额利润
surplus盈余
surplusanddeficit余绌
suspenseaccount暂记帐户
tradediscount营业折扣
trade-in旧换新
tradingaccount购销帐
tradingandprofitandlossaccount购销损益帐
transfer转让
trialbalance试算表
trustee信讬人
uncalledcapital未催缴股本
vendoraccount出让人帐
work-in-progress在制品
workingcapitalratio营运资金比率
workingpaper工作底稿
year-endstocktaking年终盘点存货