会计英语术语

原始分录缺点 error of original entry 原始分录簿 book of original entry 原则性缺点 error of principle 流淌资产 current assets 流淌负债 current liabilities 流淌比率 current ratio

流淌典质品 floating charge 租购 hire purchase 租购公司 hirer 个别 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

名调乱缺点 error of commission 现金日记簿 cash book

现金进出帐 receipts and payments account 现金扣头 cash discount 虚帐户 nominal account 净损掉 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

货色寄销帐 goods sent on consignment account 票面值 par value 回收 accept

净流淌资产 net current assets 速动比率 liquidity ratio 寄销 consignment 寄销人 consignor

寄销帐 consignment account 单子拒付手续费 noting charges

单子贴现 discounting bill of exchange 组织大年夜纲 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

补贴分类帐 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 通俗股 ordinary shares 通俗日记簿 general journal

通俗原始簿 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 结算单子 honour the bill of exchange 超额利润 super profit 本钱 capital

本钱主 proprietor

本钱支出 capital expenditure

本钱待遇率 return on capital employed 零用现金笔据 petty cash voucher 零用现金簿 petty cash book 债权人 creditor 债券 debenture

估量利钱帐法 interest suspense account method 预付费用 prepaid expenses 预取收益 receipt in advance 管帐等式 accounting equation 损益帐 profit and loss account 损益运算 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

银行往来调剂表 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

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 已赎回单子 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 分派 allocation 分类帐 ledger 公证文件 noting 分摊 apportionment 加成 mark-up 永久业权 freehold 重要成本 prime cost

未催缴股本 uncalled capital

申请及分派 application and allotment 目标条目 object clause 平价发行 issued at par

出让人帐 vendor account 自平 self-balancing

自等分类帐 self-balancing ledger 主动转帐 autopay

成本管帐 cost accounting 合营 joint

存货记录簿 stock records

存货周转率 stock turnover rate 存货帐 stock account

年关盘点存货 year-end stock taking 企业个别 business entity 合股企业 partnership 在运品 goods in transit 在成品 work-in-progress 呆帐 bad debts

呆帐预备 provision for bad debts 充公 forfeiture

利钱帐法 interest account method 重置 replacement 决算表 final accounts 扣头栏 discount column 折旧 depreciation

折旧帐法 depreciation account method

折旧预备帐法 depreciation provision account method 折价 discount

非人名帐户 impersonal account 抽取 extract

固定资产 fixed assets

经久负债 long-term liabilities 法人 legal person 股本 share capital

拒付单子 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 直截了当工资 direct wages 直截了当原料 direct material

直截了当费用 direct expenses 股票 share certificate 承销人 consignee

承销清单 account sales 抵销 set-offs

抵销性缺点 compensating error 定额轨制 imprest system 科目 account 负债 liabilities 信讬人 trustee

按比例分派 pro rata 背书 endorsement 持票人 holder 红利 surplus

红利分拨帐 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

记帐时假贷方互调 complete reversal of entries 专门原始簿 special book of original entry

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认讲意图 offer

暂记帐户 suspense account 销货成本 cost of goods sold 销货扣头 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 调剂 adjustment

制造成本管帐 manufacturing account

数量表达及稳固泉币量度 quantifiability and stable monetary measure 随要随付 payable on demand 余绌 surplus and deficit 漏掉缺点 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 汗青成本 historical cost

担保还款佣金 del credere commission 总分类帐 general ledger

敷衍帐款分类帐 creditors ledger, purchases ledger

敷衍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

购货扣头 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 营业扣头 trade discount 购销帐 trading account

购销损益帐 trading and profit and loss account 优先股 preference shares

敷衍帐款赊帐刻日 credit period received form trade creditors 敷衍单子 bill payable

应收帐款赊帐刻日 credit period allowed to trade debtors 应收单子 bill receivable 应计差不多 accrued basis 购买权 option

偿债基金 sinking fund

营运资金比率 working capital ratio 让渡 transfer 旧换新 trade-in

稳健保守 conservatism, prudence 簿记 bookkeeping

连续经营 going concern 变产帐 realisation account

赎回本钱预备金 capital redemption reserve fund

英汉管帐词汇 accept 回收 acceptance 承兑

accepted draft/bill 已承兑汇票 acceptor 承兑人 account 科目，帐户 account for 说明

account sales 承销清单

accounting equation 管帐等式 accrued basis 应计差不多 accrued income 应计收益 accumulated fund 累积基金 actual cost 实际成本 adjustment 调剂 allocation 分派

application and allotment 申请及分派 apportionment 分摊

appropriation account 红利分拨帐 articles of association 组织章程 assets 资产

authorised capital 法定股本 autopay 主动转帐 bad debts 呆帐

balance brought down 余额承上 balance brought forward 余额承前 balance carried down 余额转下 balance sheet 资产负债表

bank reconciliation statement 银行往来调剂表 bill of exchange, draft 汇票 bill payable 敷衍单子 bill receivable 应收单子

book of original entry 原始分录簿 bookkeeping 簿记

business entity 企业个别 call 催缴股款

called-up capital 己催缴股本 calls in arrear 欠付催缴股款 capital 本钱

capital employed 动用资金 capital expenditure 本钱支出

capital redemption reserve fund 赎回本钱预备金 cash book 现金日记簿 cash discount 现金扣头 cash in hand 手存现金 closing stock 期未存货

compensating error 抵销性缺点

complete reversal of entries 记帐时假贷方互调 conservatism 稳健保守 consignee 承销人 consignment 寄销

consignment account 寄销帐 consignor 寄销人

consistency 一贯原则

contingent liability 或有负债 contra 对销

cost accounting 成本管帐 cost of goods sold 销货成本 credit 贷方

credit advice 贷项通知单(银行用) credit note 贷项通知单

credit period allowed to trade debtors 应收帐款赊帐刻日 credit period received form trade creditors 敷衍帐款赊帐刻日 creditor 债权人

creditors ledger 敷衍帐款分类帐

creditors ledger control account 敷衍帐款分类帐统制帐户 current assets 流淌资产 current liabilities 流淌负债 current ratio 流淌比率 debenture 债券 debit 借方

debit advice 借项通知单(银行用) debit note 借项通知单

debtors ledger 应收帐款分类帐

debtors ledger control account 应收帐款分类帐统制帐户 del credere commission 担保还款佣金 deficit 亏绌

depreciation 折旧

depreciation account method 折旧帐法

depreciation provision account method 折旧预备帐法 direct expenses 直截了当费用 direct material 直截了当原料 direct wages 直截了当工资 discount 贴现，折价

discounts allowed 销货扣头 discount column 扣头栏 discounts received 购货扣头

discounting bill of exchange 单子贴现 discounting charge 贴现手续费 dishonoured bill 拒付单子

double-entry bookkeeping 复式簿记 draft 汇票 drawee 受票人 drawer 发票人 drawings 提用

drawings account 提款帐 endorsement 背书

enter short 截线 entity 个别

error of commission 帐名调乱缺点 error of omission 漏掉缺点

error of original entry 原始分录缺点 error of principle 原则性缺点 expenses 费用 extract 抽取

facility extent 透支额度

factory overhead 间接制造成本 final accounts 决算表 finished goods 制成品 fixed assets 固定资产 floating charge 流淌典质品 forfeiture 充公 freehold 永久业权

general book of original entry 通俗原始簿 general journal 日记簿 general ledger 总分类帐 going concern 连续经营 goods in transit 在运品

goods repossessed value 资产收回价值

goods sent on consignment account 货色寄销帐 goodwill 商誉 gross loss 毛损 gross profit 毛利

gross profit ratio 毛利率 hire purchase 租购 hirer 租购公司

historical cost 汗青成本 holder 持票人

honour the bill of exchange 结算单子 impersonal account 非人名帐户 imprest system 定额轨制

income determination 损益运算 indirect expenses 间接费用 indirect material 间接原料 indirect wages 间接工资

interest account method 利钱帐法

interest suspense account method 估量利钱帐法 invoice 发票

issued at par 平价发行

issued at premium 溢价发行 issued capital 已发行股本

joint 合营

joint venture 短期合营

joint venture account 短期合营帐 journal 日记簿 ledger 分类帐 legal person 法人 liabilities 负债

liquidity ratio 速动比率

long-term liabilities 经久负债

manufacturing account 制造成本管帐 margin 毛利率 mark-up 加成 match 配比

materiality 重点钜数 memorandum 备忘

memorandum joint venture account 短期合营备忘帐 memorandum of association 组织大年夜纲 minority balance 少量余额 monthly statement 月结单 net current assets 净流淌资产 net loss 净损掉 net profit 纯利

net profit ratio 纯利率 net purchases 购货净额 net sales 销货净额

nominal account 虚帐户 noting 公证文件

noting charges 单子拒付手续费 object clause 目标条目 offer 认讲意图

opening stock 期初存货 opening entries 开帐分录 option 购买权

ordinary shares 通俗股 overdraft 透支 overhead 间接费用 ownership 所有权

paid-up capital 己缴股本 par value 票面值 partnership 合股企业 patent 专利权

payable on demand 随要随付 personal account 人名帐户 petty cash book 零用现金簿

petty cash voucher 零用现金笔据 posting 过帐

preference shares 优先股 premium 溢价

prepaid expenses 预付费用 prime cost 重要成本 pro rata 按比例分派

profit and loss account 损益帐 proprietor 本钱主

provision for bad debts 呆帐预备 prudence 稳健保守

purchases account 购货帐 purchases journal 购货簿

purchases ledger 敷衍帐款分类帐

purchases ledger control account 敷衍帐款分类帐统制帐户

quantifiability and stable monetary measure 数量表达及稳固泉币量度 quit concern 停止经营 real account 实帐户

realisation account 变产帐

receipts and payments account 现金进出帐 receipt in advance 预取收益 recurrent item 经常性项目

reducing balance depreciation method 余额递减折旧法 replacement 重置

retired bill 已赎回单子

returns inwards book 销货退回簿

return on capital employed 本钱待遇率 returns outwards book 购货退出簿

revaluation depreciation method 重估折旧法 royalty 专利税

sales invoice 销货发票 sales journal 销货簿

sales ledger 应收帐款分类帐

sales ledger control account 应收帐款分类帐统制帐户 set-offs 抵销 several 个别 share 股份

share capital 股本 share certificate 股票

shareholders’equity 股东主权 shareholders’fund 股东资金 self-balancing 自平

self-balancing ledger 自等分类帐 single-entry bookkeeping 单式簿记

sinking fund 偿债基金

special book of original entry 专门原始簿 statement 报表

stock account 存货帐 stock records 存货记录簿

stock turnover rate 存货周转率

straight-line depreciation method 直线折旧法 subsidiary account 补贴分类帐 super profit 超额利润 surplus 红利

surplus and deficit 余绌 suspense account 暂记帐户 trade discount 营业扣头 trade-in 旧换新

trading account 购销帐

trading and profit and loss account 购销损益帐 transfer 让渡

trial balance 试算表 trustee 信讬人

uncalled capital 未催缴股本 vendor account 出让人帐 work-in-progress 在成品

working capital ratio 营运资金比率 working paper 工作底稿

year-end stock taking 年关盘点存货

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