常用会计词汇汉译英（2）

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

已赎回票据 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 prime cost

未催缴股本 uncalled capital

申请及分配 application and allotment

目标条款 object clause

平价发行 issued at par

出让人帐 vendor account

自平 self-balancing

自平分类帐 self-balancing ledger

自动转帐 autopay

成本会计 cost accounting

共同 joint

存货记录簿 stock records

存货周转率 stock turnover rate

存货帐 stock account

年终盘点存货 year-end stock taking

企业个体 business entity

合伙企业 partnership

在运品 goods in transit

在制品 work-in-progress

呆帐 bad debts

呆帐准备 provision for bad debts

没收 forfeiture

利息帐法 interest account method

重置 replacement

决算表 final accounts

折扣栏 discount column

折旧 depreciation

折旧帐法 depreciation account method

折旧准备帐法 depreciation provision account method

折价 discount

非人名帐户 impersonal account

抽取 extract

固定资产 fixed assets

长期负债 long-term liabilities

法人 legal person

股本 share capital

拒付票据 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

直接工资 direct wages

直接原料 direct material

直接费用 direct expenses

股票 share certificate

承销人 consignee

承销清单 account sales

抵销 set-offs

抵销性错误 compensating error

定额制度 imprest system

科目 account

负债 liabilities

信讬人 trustee

按比例分配 pro rata

背书 endorsement

持票人 holder

盈余 surplus

盈余分拨帐 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

记帐时借贷方互调 complete reversal of entries

特别原始簿 special book of original entry

原始分录错误 error of original entry

原始分录簿 book of original entry

原则性错误 error of principle

流动资产 current assets

流动负债 current liabilities

流动比率 current ratio

流动抵押品 floating charge

租购 hire purchase

租购公司 hirer

个体 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

名调乱错误 error of commission

现金日记簿 cash book

现金收支帐 receipts and payments account

现金折扣 cash discount

虚帐户 nominal account

净损失 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

货物寄销帐 goods sent on consignment account

票面值 par value

接纳 accept

净流动资产 net current assets

速动比率 liquidity ratio

寄销 consignment

寄销人 consignor

寄销帐 consignment account

票据拒付手续费 noting charges

票据贴现 discounting bill of exchange

组织大纲 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

补助分类帐 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

普通股 ordinary shares

普通日记簿 general journal

普通原始簿 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

结算票据 honour the bill of exchange

超额利润 super profit

资本 capital

资本主 proprietor

资本支出 capital expenditure

资本报酬率 return on capital employed

零用现金凭单 petty cash voucher

零用现金簿 petty cash book

债权人 creditor

债券 debenture

预计利息帐法 interest suspense account method

预付费用 prepaid expenses

预取收益 receipt in advance

会计等式 accounting equation

损益帐 profit and loss account

损益计算 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

银行往来调节表 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

认讲意图 offer

暂记帐户 suspense account

销货成本 cost of goods sold

销货折扣 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

调整 adjustment

制造成本会计 manufacturing account

数量表达及稳定货币量度 quantifiability and stable monetary measure

随要随付 payable on demand

余绌 surplus and deficit

遗漏错误 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

历史成本 historical cost

担保还款佣金 del credere commission

总分类帐 general ledger

应付帐款分类帐 creditors ledger, purchases ledger

应付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

购货折扣 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

营业折扣 trade discount

购销帐 trading account

购销损益帐 trading and profit and loss account

优先股 preference shares

应付帐款赊帐期限 credit period received form trade creditors

应付票据 bill payable

应收帐款赊帐期限 credit period allowed to trade debtors

应收票据 bill receivable

应计基础 accrued basis

购买权 option

偿债基金 sinking fund

营运资金比率 working capital ratio

转让 transfer

旧换新 trade-in

稳健保守 conservatism, prudence

簿记 bookkeeping

继续经营 going concern

变产帐 realisation account

赎回资本准备金 capital redemption reserve fund