會計英語術(shù)語1

1、計英語術(shù)語語國際會計計術(shù)語英漢漢對照 AAccouunt 帳帳戶Acccountting systtem 會會計系統(tǒng) Amerricann Acccountting Assoociattion 美國會計計協(xié)會 AAmeriican Insttitutte off CPAAs 美國國注冊會計計師協(xié)會 Audiit 審計計 Ballancee sheeet 資資產(chǎn)負債表表 Boookkeeepkinng 簿記記 Cassh fllow pprosppectss 現(xiàn)金流流量預測 Certtificcate in IInterrnal Audiitingg 內(nèi)部審審計證書 Certtificcate

2、in MManaggemennt Acccounntingg 管理會會計證書 Certtificcate Publlic AAccouuntannt注冊會會計師 CCost accoountiing 成成本會計 Exteernall useers 外外部使用者者 Finnanciial aaccouuntinng 財務(wù)務(wù)會計 FFinannciall Acccountting Stanndardds Booard 財務(wù)會計計準則委員員會 Fiinanccial foreecastt 財務(wù)預預測 Geeneraally acceeptedd acccountting prinnciplles 公

3、公認會計原原則 Geeneraal-puurposse innformmatioon 通用用目的信息息Goveernmeent AAccouuntinng Offficee 政府會會計辦公室室 Inccome stattemennt 損益益表 Innstittute of IInterrnal Audiitorss 內(nèi)部審審計師協(xié)會會 Insstituute oof Maanageementt Acccounttantss 管理會會計師協(xié)會會 Inttegriity 整整合性 IInterrnal audiitingg 內(nèi)部審審計 Innternnal ccontrrol sstrucctur

4、ee 內(nèi)部控控制結(jié)構(gòu) Inteernall Revvenuee Serrvicee 國內(nèi)收收入署 IInterrnal userrs 內(nèi)部部使用者 Manaagemeent aaccouuntinng 管理理會計 RReturrn off invvestmment 投資回報報 Retturn on iinvesstmennt 投資資報酬 SSecurritiees annd Exxchannge CCommiissioon 證券券交易委員員會 Sttatemment of ccash floww 現(xiàn)金流流量表 SStateementt of finaanciaal poositiion 財財務(wù)

5、狀況表表 Taxx acccountting 稅務(wù)會計計 Acccountting equaationn 會計等等式 Arrticuulatiion 勾勾稽關(guān)系 Asseets 資資產(chǎn) Buusineess eentitty 企業(yè)業(yè)個體 CCapittal sstockk 股本 Corpporattion 公司 CCost prinnciplle 成本本原則 CCrediitor 債權(quán)人 Defllatioon 通貨貨緊縮 DDiscllosurre 批露露 Exppensees 費用用 Finnanciial sstateementt 財務(wù)報報表 Fiinanccial actiivitii

6、es 籌籌資活動 Goinng-cooncerrn asssumpptionn 持續(xù)經(jīng)經(jīng)營假設(shè)IInflaationn 通貨膨膨漲 Innvestting actiivitiies 投投資活動 Liabbilitties 負債 NNegattive cashh floow 負現(xiàn)現(xiàn)金流量 Operratinng acctiviitiess 經(jīng)營活活動 Owwnerss equuity 所有者權(quán)權(quán)益 Paartneershiip 合伙伙企業(yè) PPosittive cashh floow 正現(xiàn)現(xiàn)金流量 Retaainedd earrningg 留存利利潤 Reevenuue 收入入 Solle pr

7、ropriietorrshipp 獨資企企業(yè) Soolvenncy 清清償能力 Stabble-ddollaar asssumpptionn 穩(wěn)定貨貨幣假設(shè) Stocckhollderss 股東 Stocckhollderss equuity 股東權(quán)益益 Winndow dresssingg 門面粉粉飾原始分錄錯錯誤 errror of oorigiinal entrry原始分分錄簿 bbook of oorigiinal entrry原則性性錯誤 eerrorr of prinnciplle流動資資產(chǎn) cuurrennt asssetss流動負債債 currrentt liaabiliiti

8、ess流動比率率 currrentt rattio流動動抵押品 floaatingg chaarge租租購 hiire ppurchhase租租購公司 hireer個體 entiity差額額承上 bbalannce bbrougght ddown差差額承前 balaance brouught forwward 差額轉(zhuǎn)下下 ballancee carrriedd dowwn帳戶 accoount透透支 ovverdrraft透透支額度 faciilityy exttent名名調(diào)亂錯誤誤 errror oof coommisssionn現(xiàn)金日記記簿 caash bbook現(xiàn)現(xiàn)金收支帳帳 recce

9、iptts annd paaymennts aaccouunt現(xiàn)金金折扣 ccash disccountt虛帳戶 nomiinal accoount凈凈損失 nnet lloss累累積基金 accuumulaated fundd停止經(jīng)營營 quiit cooncerrn動用資資金 caapitaal emmployyed專利利稅 rooyaltty專利權(quán)權(quán) pattent貨貨物寄銷帳帳 gooods ssent on cconsiignmeent aaccouunt票面面值 paar vaalue接接納 accceptt凈流動資資產(chǎn) neet cuurrennt asssetss速動比率率 l

10、iqquidiity rratioo寄銷 cconsiignmeent寄銷銷人 coonsiggnor 寄銷帳 conssignmment accoount票票據(jù)拒付手手續(xù)費 nnotinng chhargees票據(jù)貼貼現(xiàn) diiscouuntinng biill oof exxchannge組織織大綱 mmemorranduum off asssociaationn組織章程程 artticlees off asssociaationn商譽 ggoodwwill貸貸方 crreditt貸項通知知單 crreditt notte貸項通通知單(銀銀行用) creddit aadvicce提用 dr

11、awwingss提款帳 drawwingss acccountt費用 eexpennses期期未存貨 clossing stocck期初存存貨 oppeninng sttock單單式簿記 singgle-eentryy boookkeeepingg備忘 mmemorranduum補助分分類帳 ssubsiidiarry acccounnt報表 stattemennt貼現(xiàn) disccountt發(fā)票 iinvoiice發(fā)票票人 drrawerr間接工資資 inddirecct waages貼貼現(xiàn)手續(xù)費費 disscounntingg chaarge普普通股 oordinnary sharres普通

12、通日記簿 geneeral jourrnal普普通原始簿簿 gennerall boook off oriiginaal enntry間間接原料 indiirectt matteriaal間接費費用 inndireect eexpennses, oveerheaad間接制制造成本 facttory overrheadd開帳分錄錄 opeeningg enttriess結(jié)帳分錄錄 cloosingg enttriess短期合營營 joiint vventuure短期期合營帳 joinnt veenturre acccounnt短期合合營備忘帳帳 memmoranndum joinnt veent

13、urre acccounnt結(jié)算票票據(jù) hoonourr thee billl off excchangge超額利利潤 suuper proffit資本本 cappitall資本主 proppriettor資本本支出 ccapittal eexpenndituure資本本報酬率 retuurn oon caapitaal emmployyed零用用現(xiàn)金憑單單 pettty ccash vouccher零零用現(xiàn)金簿簿 pettty ccash bookk債權(quán)人 credditorr債券 ddebennturee預計利息息帳法 iinterrest susppensee acccountt met

14、thod預預付費用 preppaid expeensess預取收益益 recceiptt in advaance會會計等式 accoountiing eequattion損損益帳 pprofiit annd looss aaccouunt損益益計算 iincomme deetermminattion過過帳 poostinng資產(chǎn) asseets資產(chǎn)產(chǎn)負債表 balaance sheeet資產(chǎn)收收回價值 goodds reeposssesseed vaalue試試算表 ttriall ballancee經(jīng)常性項項目 reecurrrent itemm溢價 ppremiium溢價價發(fā)行 iissu

15、eed att preemiumm 催繳股股款 caall銀行行往來調(diào)節(jié)節(jié)表 baank rreconnciliiatioon sttatemment復復式簿記 doubble-eentryy boookkeeepingg說明 aaccouunt ffor實帳帳戶 reeal aaccouunt對銷銷 conntra制制成品 ffinisshed goodds匯票 billl of exchhangee, drraft實實際成本 actuual ccost截截線 ennter shorrt其它資產(chǎn) otheer asssetss 遞延資資產(chǎn) deeferrred aassetts 債券券發(fā)行成

16、本本 defferreed boond iissuaance costts 長期期預付租金金 lonng-teerm pprepaaid rrent 長期預付付保險費 longg-terrm prrepaiid innsuraance 遞延所得得稅資產(chǎn) defeerredd inccome tax asseets 預預付退休金金 preepaidd pennsionn cosst 其它它遞延資產(chǎn)產(chǎn) othher ddeferrred asseets 閑閑置資產(chǎn) idlee asssets 閑置資產(chǎn)產(chǎn) idlle asssetss 長期應應收票據(jù)及及款項與催催收帳款 longg-terrm no

17、otes , acccounnts aand ooverddue rreceiivablles 長長期應收票票據(jù) loong-tterm notees reeceivvablee 長期應應收帳款 longg-terrm acccounnts rreceiivablle 催收收帳款 ooverddue rreceiivablles 長長期應收票票據(jù)及款項項與催收帳帳款-關(guān)系系人 loong-tterm notees, aaccouunts and overrdue receeivabbles- rellatedd parrtiess 其它長長期應收款款項 otther longg-terrm r

18、eeceivvablees 備抵抵呆帳-長長期應收票票據(jù)及款項項與催收帳帳款 alllowaance for uncoollecctiblle acccounnts - lonng-teerm nnotess, acccounnts aand ooverddue rreceiivablles 出出租資產(chǎn) asseets lleaseed too othhers 出租資產(chǎn)產(chǎn) asssets leassed tto ottherss 出租資資產(chǎn) -重重估增值 asseets lleaseed too othhers - inncremmentaal vaalue ffrom revaaluatti

19、on 累積折舊舊 -出租租資產(chǎn) aaccummulatted ddepreeciattion - asssetss leaased to ootherrs 存出出保證金 refuundabble ddepossit資本本公積- 庫藏股票票交易 aaddittionaal paaid-iin caapitaal - treaasuryy stoock ttranss-acttionss 保留盈盈余(或累累積虧損)如需轉(zhuǎn)載載，請注明明來自FaanE翻翻譯中國httpp;/wwww.FFanE.cn rretaiined earnningss (acccumuulateed deeficiit)如需

20、需轉(zhuǎn)載，請請注明來自自FanEE翻譯中中國htttp;/wwww.FannE.cnn 法定盈盈余公積 legaal reeservve 法定定盈余公積積 leggal rreserrve 特特別盈余公公積 sppeciaal reeservve 意外外損失準備備 conntinggencyy resservee 改良擴擴充準備 imprrovemment and expaansioon reeservve 償債債準備 sspeciial rreserrve ffor rredemmptioon off liaabiliitiess 其它特特別盈余公公積 otther speccial rese

21、erve 未分配盈盈余(或累累積虧損)如需轉(zhuǎn)載載，請注明明來自FaanE翻翻譯中國httpp;/wwww.FFanE.cn rretaiined earnningss-inaapproopriaate (or aaccummulatted ddeficcit)如如需轉(zhuǎn)載，請請注明來自自FanEE翻譯中中國htttp;/wwww.FannE.cnn 累積盈盈虧 acccumuulateed prrofitt or losss 前期損損益調(diào)整 prioor peeriodd adjjustmmentss 本期損損益 neet inncomee or losss forr currrentt per

22、riod雜雜項資產(chǎn) misccellaaneouus asssetss 受限制制存款 ccertiificaate oof deeposiit - resttrictted 雜雜項資產(chǎn) -其它 misccellaaneouus asssetss - ootherr 負債 liabbilitties 流動動負債 ccurreent lliabiilitiies 短短期借款 shorrt-teerm bborroowinggs(deebt)如如需轉(zhuǎn)載，請請注明來自自FanEE翻譯中中國htttp;/wwww.FannE.cnn 銀行透透支 baank ooverddraftt 銀行借借款 baan

23、k lloan 短期借款款 -業(yè)主主 shoort-tterm borrrowinngs - ownners 短期借款款 -員工工 shoort-tterm borrrowinngs - empployeees 短短期借款 -關(guān)系人人 shoort-tterm borrrowinngs- relaated partties 短 期借借款 -其其它 shhort-termm borrrowiings - otther 應付短期期票券 sshortt-terrm nootes and billls paayablle 應付付商業(yè)本票票 commmerccial papeer paayablle 銀

24、行行承兌匯票票 bannk acccepttancee 其它應應付短期票票券 otther shorrt-teerm nnotess andd billls ppayabble 應應付短期票票券折價 disccountt on shorrt-teerm nnotess andd billls ppayabble 應應付票據(jù) notees paayablle 應付付票據(jù) nnotess payyablee 應付票票據(jù) -關(guān)關(guān)系人 nnotess payyablee - rrelatted ppartiies 其其它應付票票據(jù) otther notees paayablle 應付付帳款 aacco

25、uunts pay ablee應付帳款款 -關(guān)系系人 acccounnts ppayabble - rellatedd parrtiess 應付所所得稅 iincomme taaxes payaable 應付所得得稅 inncomee taxx payyablee 應付費費用 acccrueed exxpensses 應應付薪工 accrrued payrroll 應付租金金 acccruedd rennt paayablle 應付付利息 aaccruued iinterrest payaable 應付營業(yè)業(yè)稅 acccrueed VAAT paayablle 應付付稅捐 -其它 aaccru

26、ued ttaxess payyablee- otther 其它應付付費用 ootherr acccruedd exppensees paayablle 其它應付付款 otther payaabless 應付購購入遠匯款款 forrwardd excchangge coontraact ppayabble 應應付遠匯款款 -外幣幣 forrwardd excchangge coontraact ppayabble - forreignn currrenccies買買賣遠匯溢溢價 prremiuum onn forrwardd excchangge coontraact 應應付土地房房屋款 pp

27、ayabbles on lland and builldingg purrchassed 應應付設(shè)備款款 Payyablees onn equuipmeent 其其它應付款款 -關(guān)系系人 otther payaabless - rrelatted ppartiies 應應付股利 diviidendd payyablee 應付紅紅利 boonus payaable 應付董監(jiān)監(jiān)事酬勞 comppensaationn payyablee to direectorrs annd suupervvisorrs 其它它應付款 -其它 otheer paayablles - othher 預預收款項aadv

28、annce rreceiipts 預收貨款款 salles rrevennue rreceiived in aadvannce預收收收入 rrevennue rreceiived in aadvannce 其其它預收款款 othher aadvannce rreceiipts 一年或一一營業(yè)周期期內(nèi)到期長長期負債 longg-terrm liiabillitiees -ccurreent pportiion 一一年或一營營業(yè)周期內(nèi)內(nèi)到期公司司債 coorporrate bondds paayablle - currrent porttion 一年或一一營業(yè)周期期內(nèi)到期長長期借款 longg-t

29、errm looans payaable - cuurrennt poortioon 一年年或一營業(yè)業(yè)周期內(nèi)到到期長期應應付票據(jù)及及款項 llong-termm nottes aand aaccouunts payaable due withhin oone yyear or oone ooperaatingg cyccle 一一年或一營營業(yè)周期內(nèi)內(nèi)到期長期期應付票據(jù)據(jù)及款項-關(guān)系人 longg-terrm nootes and accoountss payyablees too rellatedd parrtiess - ccurreent pportiion 其其它一年或或一營業(yè)周周期內(nèi)到

30、期期長期負債債 othher llong-termm liaa- biilitiies - currrentt porrtionn 其其它流動負負債 otther currrent liabbilitties 銷項稅額額 VATT recceiveed(orr outtput tax)如需轉(zhuǎn)載載，請注明明來自FaanE翻翻譯中國httpp;/wwww.FFanE.cn 暫暫收款 ttempooraryy recceiptts 代收收款 reeceippts uunderr cusstodyy 估計售售后服務(wù)/保固負債債 esttimatted wwarraanty liabbilitties

31、遞延所得得稅負債 defeerredd inccome tax liabbilitties 遞延兌換換利益 ddeferrred foreeign exchhangee gaiin 業(yè)主主(股東)如需轉(zhuǎn)載載，請注明明來自FaanE翻翻譯中國httpp;/wwww.FFanE.cn往來來 ownners currrent accoount 同業(yè)往來來 currrentt acccountt witth ottherss 其它流流動負債-其它 ootherr currrentt liaabiliitiess - ootherrs 長期期負債 llong-termm liaabiliitiess 應

32、付公公司債 ccorpooratee bonnds ppayabble 應應付公司債債 corrporaate bbondss payyablee 應付公公司債溢(折)如需需轉(zhuǎn)載，請請注明來自自FanEE翻譯中中國htttp;/wwww.FannE.cnn價 prremiuum(diiscouunt)如如需轉(zhuǎn)載，請請注明來自自FanEE翻譯中中國htttp;/wwww.FannE.cnn on corpporatte boonds payaable（本本文已被瀏瀏覽 23355 次次）一貫原則 conssisteency人人名帳戶 perssonall acccountt工作底稿稿 worrk

33、ingg papper已承承兌匯票 acceeptedd draaft/bbill已已發(fā)行股本本 isssued capiital己己催繳股本本 callled-up ccapittal己繳繳股本 ppaid-up ccapittal已贖贖回票據(jù) retiired billl欠付催繳繳股款 ccallss in arreear毛存存現(xiàn)金 ccash in hhand毛毛利 grross proffit毛利利率 grross proffit rratioo/marrgin毛毛損 grross losss日記簿 jourrnal月月結(jié)單 mmonthhly sstateementt少量余額額 mi

34、nnoritty baalancce分配 alloocatiion分類類帳 leedgerr公證文件件 notting分分攤 appporttionmment 加成 mmark-up 永永久業(yè)權(quán) freeeholdd主要成本本 priime ccost未未催繳股本本 unccalleed caapitaal申請及及分配 aappliicatiion aand aallottmentt目標條款款 objject clauuse平價價發(fā)行 iissueed att parr出讓人帳帳 venndor accoount自自平 seelf-bbalanncingg自平分類類帳 seelf-bbalan

35、ncingg leddger自自動轉(zhuǎn)帳 autoopay成成本會計 costt acccountting共共同 jooint存存貨記錄簿簿 stoock rrecorrds存貨貨周轉(zhuǎn)率 stocck tuurnovver rrate存存貨帳 sstockk acccountt年終盤點點存貨 yyear-end stocck taakingg企業(yè)個體體 bussinesss enntityy合伙企業(yè)業(yè) parrtnerrshipp在運品 goodds inn traansitt在制品 workk-in-proggresss呆帳 bbad ddebtss呆帳準備備 proovisiion ffor

36、 bbad ddebtss沒收 fforfeeiturre利息帳帳法 inntereest aaccouunt mmethood重置 repllacemment決決算表 ffinall acccountts折扣欄欄 disscounnt coolumnn折舊 ddepreeciattion折折舊帳法 deprreciaationn acccountt metthod折折舊準備帳帳法 deeprecciatiion pproviisionn acccountt metthod折折價 diiscouunt非人人名帳戶 impeersonnal aaccouunt抽取取 exttractt固定資產(chǎn)產(chǎn)

37、 fixxed aassetts長期負負債 loong-tterm liabbilitties法法人 leegal persson股本本 shaare ccapittal拒付付票據(jù) ddishoonourred bbill股股份 shhare或或有負債 conttingeent lliabiilityy所有權(quán) owneershiip承兌 acceeptannce承兌兌人 acccepttor法定定股本 aauthooriseed caapitaal股東主主權(quán) shharehholdeersequiity股東東資金 sshareeholddersfundd受票人 drawwee直線線折舊法 st

38、raaightt-linne deeprecciatiion mmethood直接工工資 diirectt wagges直接接原料 ddirecct maateriial直接接費用 ddirecct exxpensses股票票 shaare ccertiificaate承銷銷人 coonsiggnee承承銷清單 accoount salees抵銷 set-offss抵銷性錯錯誤 coompennsatiing eerrorr定額制度度 impprestt sysstem科科目 acccounnt負債 liabbilitties信信讬人 ttrusttee按比比例分配 pro rataa背書 e

39、endorrsemeent持票票人 hoolderr盈余 ssurpllus盈余余分撥帳 apprropriiatioon acccounnt重點鉅鉅數(shù) maateriialitty重估折折舊法 rrevalluatiion ddepreeciattion methhod借方方 debbit借項項通知單 debiit noote借項項通知單(銀行用) debbit aadvicce庫存現(xiàn)現(xiàn)金 caash iin haand配比比 mattch個別別 sevverall純利 nnet pprofiit純利率率 nett proofit ratiio記帳時時借貸方互互調(diào) coompleete rr

40、everrsal of eentriies特別別原始簿 speccial bookk of origginall enttry（本本文已被瀏瀏覽 25562 次次）認講意圖 offeer暫記帳帳戶 suuspennse aaccouunt銷貨貨成本 ccost of ggoodss solld銷貨折折扣 diiscouunts alloowed銷銷貨退回簿簿 retturnss inwwardss boook銷貨凈凈額 neet saales銷銷貨發(fā)票 salees innvoicce銷貨簿簿 salles jjournnal調(diào)整整 adjjustmment制制造成本會會計 maanufaac

41、turring accoount數(shù)數(shù)量表達及及穩(wěn)定貨幣幣量度 qquanttifiaabiliity aand sstablle moonetaary mmeasuure隨要要隨付 ppayabble oon deemandd 余絀 surpplus and defiicit遺遺漏錯誤 erroor off omiissioon余額承承上 baalancce brroughht doown余額額承前 bbalannce bbrougght fforwaard余額額遞減折舊舊法 reeduciing bbalannce ddepreeciattion methhod余額額轉(zhuǎn)下 bbalannce

42、 ccarriied ddown歷歷史成本 histtoriccal ccost擔擔保還款傭傭金 deel crrederre coommisssionn總分類帳帳 gennerall leddger應應付帳款分分類帳 ccrediitorss leddger, purrchasses lledgeer應付帳帳款分類帳帳統(tǒng)制帳戶戶 creeditoors lledgeer coontrool acccounnt, ppurchhasess leddger conttrol accoount應應收帳款分分類帳 ddebtoors lledgeer, ssaless leddger應應收帳款分分類

43、帳統(tǒng)制制帳戶 ddebtoors lledgeer coontrool acccounnt, ssaless leddger conttrol accoount應應計收益 accrrued incoome虧絀絀 defficitt購貨折扣扣 disscounnts rreceiived購購貨退出簿簿 retturnss outtwardds boook購貨貨帳 puurchaases accoount購購貨凈額 net purcchasees購貨簿簿 purrchasses jjournnal營業(yè)業(yè)折扣 ttradee disscounnt購銷帳帳 traadingg acccountt購銷損

44、益益帳 trradinng annd prrofitt andd losss acccounnt優(yōu)先股股 preefereence sharres應付付帳款賒帳帳期限 ccrediit peeriodd recceiveed foorm ttradee creeditoors應付付票據(jù) bbill payaable應應收帳款賒賒帳期限 creddit pperiood allloweed too traade ddebtoors應收收票據(jù) bbill receeivabble應計計基礎(chǔ) aaccruued bbasiss購買權(quán) optiion償債債基金 ssinkiing ffund營營運資金

45、比比率 woorkinng caapitaal raatio轉(zhuǎn)轉(zhuǎn)讓 trransffer舊換換新 trrade-in穩(wěn)健健保守 cconseervattism, pruudencce簿記 bookkkeepping繼繼續(xù)經(jīng)營 goinng cooncerrn變產(chǎn)帳帳 reaalisaationn acccountt贖回資本本準備金 capiital redeemptiion rreserrve ffund英英漢會計詞詞匯acccept 接納acccepttancee 承兌aacceppted drafft/biill 已已承兌匯票票acceeptorr 承兌人人accoount 科目，帳帳戶a

46、cccountt forr 說明aaccouunt ssaless 承銷清清單acccountting equaationn 會計等等式acccruedd bassis 應應計基礎(chǔ)aaccruued iincomme 應計計收益acccumuulateed fuund 累累積基金aactuaal coost 實實際成本aadjusstmennt 調(diào)整整alloocatiion 分分配appplicaationn andd alllotmeent 申申請及分配配appoortioonmennt 分攤攤apprropriiatioon acccounnt 盈余余分撥帳aarticcles of a

47、assocciatiion 組組織章程aassetts 資產(chǎn)產(chǎn)authhorissed ccapittal 法法定股本aautoppay 自自動轉(zhuǎn)帳bbad ddebtss 呆帳bbalannce bbrougght ddown 余額承上上balaance brouught forwward 余額承前前balaance carrried downn 余額轉(zhuǎn)轉(zhuǎn)下ballancee sheeet 資資產(chǎn)負債表表bankk recconciiliattion stattemennt 銀行行往來調(diào)節(jié)節(jié)表billl off excchangge, ddraftt 匯票bbill payaable 應付票

48、據(jù)據(jù)billl recceivaable 應收票據(jù)據(jù)bookk of origginall enttry 原原始分錄簿簿bookkkeepping 簿記buusineess eentitty 企業(yè)業(yè)個體caall 催催繳股款ccalleed-upp cappitall 己催繳繳股本caalls in aarreaar 欠付付催繳股款款capiital 資本caapitaal emmployyed 動動用資金ccapittal eexpenndituure 資資本支出ccapittal rredemmptioon reeservve fuund 贖贖回資本準準備金caash bbook 現(xiàn)金日記

49、記簿cassh diiscouunt 現(xiàn)現(xiàn)金折扣ccash in hhand 手存現(xiàn)金金clossing stocck 期未未存貨coompennsatiing eerrorr 抵銷性性錯誤coompleete rreverrsal of eentriies 記記帳時借貸貸方互調(diào)cconseervattism 穩(wěn)健保守守conssigneee 承銷銷人connsignnmentt 寄銷consiignmeent aaccouunt 寄寄銷帳coonsiggnor 寄銷人cconsiistenncy 一一貫原則ccontiingennt liiabillity 或有負債債conttra 對對銷c

50、osst acccounntingg 成本會會計cosst off gooods ssold 銷貨成本本creddit 貸貸方creedit adviice 貸貸項通知單單(銀行用用)creedit notee 貸項通通知單crreditt perriod alloowed to ttradee debbtorss 應收帳帳款賒帳期期限creedit periiod rreceiived formm traade ccrediitorss 應付帳帳款賒帳期期限creeditoor 債權(quán)權(quán)人creeditoors lledgeer 應付付帳款分類類帳creeditoors lledgeer co

51、ontrool acccounnt 應付付帳款分類類帳統(tǒng)制帳帳戶currrentt asssets 流動資產(chǎn)產(chǎn)currrent liabbilitties 流動負債債currrent ratiio 流動動比率deebentture 債券deebit 借方deebit adviice 借借項通知單單(銀行用用)debbit nnote 借項通知知單debbtorss leddger 應收帳款款分類帳ddebtoors lledgeer coontrool acccounnt 應收收帳款分類類帳統(tǒng)制帳帳戶dell creederee commmisssion 擔保還款款傭金deeficiit 虧絀

52、絀deprreciaationn 折舊ddepreeciattion accoount methhod 折折舊帳法ddepreeciattion provvisioon acccounnt meethodd 折舊準準備帳法ddirecct exxpensses 直直接費用ddirecct maateriial 直直接原料ddirecct waages 直接工資資disccountt 貼現(xiàn)，折折價disscounnts aallowwed 銷銷貨折扣ddiscoount coluumn 折折扣欄diiscouunts receeivedd 購貨折折扣disscounntingg billl of

53、f excchangge 票據(jù)據(jù)貼現(xiàn)diiscouuntinng chhargee 貼現(xiàn)手手續(xù)費diishonnoureed biill 拒拒付票據(jù)ddoublle-enntry bookkkeepping 復式簿記記drafft 匯票票drawwee 受受票人drrawerr 發(fā)票人人drawwingss 提用ddrawiings accoount 提款帳eendorrsemeent 背背書entter sshortt 截線eentitty 個體體erroor off commmisssion 帳名調(diào)亂亂錯誤errror of oomisssion 遺漏錯誤誤erroor off oriig

54、inaal enntry 原始分錄錄錯誤errror of pprincciplee 原則性性錯誤exxpensses 費費用exttractt 抽取ffacillity exteent 透透支額度ffactoory ooverhhead 間接制造造成本fiinal accoountss 決算表表finiishedd gooods 制制成品fiixed asseets 固固定資產(chǎn) floaatingg chaarge 流動抵押押品forrfeitture 沒收frreehoold 永永久業(yè)權(quán)ggenerral bbook of oorigiinal entrry 普通通原始簿ggenerral

55、 jjournnal 日日記簿geeneraal leedgerr 總分類類帳goiing cconceern 繼繼續(xù)經(jīng)營ggoodss in trannsit 在運品ggoodss repposseessedd vallue 資資產(chǎn)收回價價值gooods ssent on cconsiignmeent aaccouunt 貨貨物寄銷帳帳gooddwilll 商譽ggrosss losss 毛損損grosss prrofitt 毛利ggrosss proofit ratiio 毛利利率hirre puurchaase 租租購hirrer 租租購公司hhistooricaal coost 歷歷史

56、成本hholdeer 持票票人honnour the billl of exchhangee 結(jié)算票票據(jù)imppersoonal accoount 非人名帳帳戶impprestt sysstem 定額制度度incoome ddeterrminaationn 損益計計算inddirecct exxpensses 間間接費用iindirrect mateeriall 間接原原料inddirecct waages 間接工資資inteerestt acccountt metthod 利息帳法法inteerestt susspensse acccounnt meethodd 預計利利息帳法iinvoii

57、ce 發(fā)發(fā)票isssued at ppar 平平價發(fā)行iissueed att preemiumm 溢價發(fā)發(fā)行isssued capiital 已發(fā)行股股本joiint 共共同joiint vventuure 短短期合營jjointt vennturee acccountt 短期合合營帳joournaal 日記記簿leddger 分類帳llegall perrson 法人liiabillitiees 負債債 liqquidiity rratioo 速動比比率lonng-teerm lliabiilitiies 長長期負債mmanuffactuuringg acccountt 制造成成本會計mm

58、argiin 毛利利率marrk-upp 加成matchh 配比mmaterrialiity 重重點鉅數(shù)mmemorranduum 備忘忘memooranddum jjointt vennturee acccountt 短期合合營備忘帳帳memooranddum oof asssociiatioon 組織織大綱miinoriity bbalannce 少少量余額mmonthhly sstateementt 月結(jié)單單net currrent asseets 凈凈流動資產(chǎn)產(chǎn)net losss 凈損失失net proffit 純純利nett proofit ratiio 純利利率nett purrc

59、hasses 購購貨凈額nnet ssaless 銷貨凈凈額nomminall acccountt 虛帳戶戶notiing 公公證文件nnotinng chhargees 票據(jù)據(jù)拒付手續(xù)續(xù)費objject clauuse 目目標條款oofferr 認講意意圖opeeningg stoock 期期初存貨oopeniing eentriies 開開帳分錄ooptioon 購買買權(quán)orddinarry shharess 普通股股overrdrafft 透支支overrheadd 間接費費用ownnershhip 所所有權(quán)paaid-uup caapitaal 己繳繳股本paar vaalue 票面值ppartnner