会计科目中英文对照.docx
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会计科目中英文对照
汉英会计词汇
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discount
非人名帐户impersonalaccount
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’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quantifiabilityandstablemonetary
measure
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historicalcost
担保还款佣金delcrederecommission
总分类帐generalledger
应付帐款分类帐creditorsledger,purchasesledger
应付帐款分类帐统制帐户creditorsledgercontrolaccount,
purchasesledgercontrolaccount
应收帐款分类帐debtorsledger,salesledger
应收帐款分类帐统制帐户debtorsledgercontrolaccount,sales
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creditperiodreceivedformtrade
creditors
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bookkeeping
继续经营goingconcern
变产帐realisationaccount
赎回资本准备金capitalredemptionreservefund
汉英会计词汇
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discount
非人名帐户impersonalaccount
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’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accountingequation
损益帐profit
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