常用会计词汇英译汉（1）
|
accept 接纳 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 会计等式 accrued basis 应计基础 accrued income 应计收益 accumulated fund 累积基金 actual cost 实际成本 adjustment 调整 allocation 分配 application and allotment 申请及分配 apportionment 分摊 appropriation account 盈余分拨帐 articles of association 组织章程 assets 资产 authorised capital 法定股本 autopay 自动转帐 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 银行往来调节表 bill of exchange, draft 汇票 bill payable 应付票据 bill receivable 应收票据 book of original entry 原始分录簿 bookkeeping 簿记 business entity 企业个体 call 催缴股款 called-up capital 己催缴股本 calls in arrear 欠付催缴股款 capital 资本 capital employed 动用资金 capital expenditure 资本支出 capital redemption reserve fund 赎回资本准备金 cash book 现金日记簿 cash discount 现金折扣 cash in hand 手存现金 closing stock 期未存货 compensating error 抵销性错误 complete reversal of entries 记帐时借贷方互调 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 成本会计 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 应收帐款赊帐期限 credit period received form trade creditors 应付帐款赊帐期限 creditor 债权人 creditors ledger 应付帐款分类帐 creditors ledger control account 应付帐款分类帐统制帐户 current assets 流动资产 current liabilities 流动负债 current ratio 流动比率 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 折旧准备帐法 direct expenses 直接费用 direct material 直接原料 direct wages 直接工资 discount 贴现，折价 discounts allowed 销货折扣 discount column 折扣栏 discounts received 购货折扣 discounting bill of exchange 票据贴现 discounting charge 贴现手续费 dishonoured bill 拒付票据 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 个体 error of commission 帐名调乱错误 error of omission 遗漏错误 error of original entry 原始分录错误 error of principle 原则性错误 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 流动抵押品 forfeiture 没收 freehold 永久业权 general book of original entry 普通原始簿 general journal 日记簿 general ledger 总分类帐 going concern 继续经营 goods in transit 在运品 goods repossessed value 资产收回价值 goods sent on consignment account 货物寄销帐 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 历史成本 holder 持票人 honour the bill of exchange 结算票据 impersonal account 非人名帐户 imprest system 定额制度 income determination 损益计算 indirect expenses 间接费用 indirect material 间接原料 indirect wages 间接工资 interest account method 利息帐法 interest suspense account method 预计利息帐法 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 共同 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 长期负债 manufacturing account 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 memorandum joint venture account 短期合营备忘帐 memorandum of association 组织大纲 minority balance 少量余额 monthly statement 月结单 net current assets 净流动资产 net loss 净损失 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 票据拒付手续费 object clause 目标条款 offer 认讲意图 opening stock 期初存货 opening entries 开帐分录 option 购买权 ordinary shares 普通股 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 合伙企业 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 零用现金凭单 posting 过帐 preference shares 优先股 premium 溢价 prepaid expenses 预付费用 prime cost 主要成本 pro rata 按比例分配 profit and loss account 损益帐 proprietor 资本主 provision for bad debts 呆帐准备 prudence 稳健保守 purchases account 购货帐 purchases journal 购货簿 purchases ledger 应付帐款分类帐 purchases ledger control account 应付帐款分类帐统制帐户 quantifiability and stable monetary measure 数量表达及稳定货币量度 quit concern 停止经营 real account 实帐户 realisation account 变产帐 receipts and payments account 现金收支帐 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 已赎回票据 returns inwards book 销货退回簿 return on capital employed 资本报酬率 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 自平分类帐 single-entry bookkeeping 单式簿记 sinking fund 偿债基金 special book of original entry 特别原始簿 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 补助分类帐 super profit 超额利润 surplus 盈余 surplus and deficit 余绌 suspense account 暂记帐户 trade discount 营业折扣 trade-in 旧换新 trading account 购销帐 trading and profit and loss account 购销损益帐 transfer 转让 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 在制品 working capital ratio 营运资金比率 working paper 工作底稿 year-end stock taking 年终盘点存货 |
