常用會計(jì)詞匯英譯漢

……………精品資料推薦…………………常用會計(jì)詞匯英譯漢accept接納acceptance承兌accepteddraft/bill已承兌匯票acceptor承兌人account科目，帳戶accountfor說明accountsales承銷清單accountingequation會計(jì)等式accruedbasis應(yīng)計(jì)基礎(chǔ)accruedincome應(yīng)計(jì)收益accumulatedfund累積基金actualcost實(shí)際成本adjustment調(diào)整allocation分配applicationandallotment申請及分配apportionment分?jǐn)俛ppropriationaccount盈余分撥帳articlesofassociation組織章程assets資產(chǎn)1……………精品資料推薦…………………authorisedcapital法定股本autopay自動轉(zhuǎn)帳baddebts呆帳balancebroughtdown余額承上balancebroughtforward余額承前balancecarrieddown余額轉(zhuǎn)下balancesheet資產(chǎn)負(fù)債表bankreconciliationstatement銀行往來調(diào)節(jié)表billofexchange,draft匯票billpayable應(yīng)付票據(jù)billreceivable應(yīng)收票據(jù)bookoforiginalentry原始分錄簿bookkeeping簿記businessentity企業(yè)個體call催繳股款called-upcapital己催繳股本callsinarrear欠付催繳股款capital資本capitalemployed動用資金capitalexpenditure資本支出capitalredemptionreservefund贖回資本準(zhǔn)備金cashbook現(xiàn)金日記簿cashdiscount現(xiàn)金折扣2……………精品資料推薦…………………cashinhand手存現(xiàn)金closingstock期未存貨compensatingerror抵銷性錯誤completereversalofentries記帳時借貸方互調(diào)conservatism穩(wěn)健保守consignee承銷人consignment寄銷consignmentaccount寄銷帳consignor寄銷人consistency一貫原則contingentliability或有負(fù)債contra對銷costaccounting成本會計(jì)costofgoodssold銷貨成本credit貸方creditadvice貸項(xiàng)通知單(銀行用)creditnote貸項(xiàng)通知單creditperiodallowedtotradedebtors應(yīng)收帳款賒帳期限creditperiodreceivedformtradecreditors應(yīng)付帳款賒帳期限creditor債權(quán)人creditorsledger應(yīng)付帳款分類帳creditorsledgercontrolaccount應(yīng)付帳款分類帳統(tǒng)制帳戶currentassets流動資產(chǎn)3……………精品資料推薦…………………currentliabilities流動負(fù)債currentratio流動比率debenture債券debit借方debitadvice借項(xiàng)通知單(銀行用)debitnote借項(xiàng)通知單debtorsledger應(yīng)收帳款分類帳debtorsledgercontrolaccount應(yīng)收帳款分類帳統(tǒng)制帳戶delcrederecommission擔(dān)保還款傭金deficit虧絀depreciation折舊depreciationaccountmethod折舊帳法depreciationprovisionaccountmethod折舊準(zhǔn)備帳法directexpenses直接費(fèi)用directmaterial直接原料directwages直接工資discount貼現(xiàn)，折價discountsallowed銷貨折扣discountcolumn折扣欄discountsreceived購貨折扣discountingbillofexchange票據(jù)貼現(xiàn)discountingcharge貼現(xiàn)手續(xù)費(fèi)dishonouredbill拒付票據(jù)4……………精品資料推薦…………………double-entrybookkeeping復(fù)式簿記draft匯票drawee受票人drawer發(fā)票人drawings提用drawingsaccount提款帳endorsement背書entershort截線entity個體errorofcommission帳名調(diào)亂錯誤errorofomission遺漏錯誤erroroforiginalentry原始分錄錯誤errorofprinciple原則性錯誤expenses費(fèi)用extract抽取facilityextent透支額度factoryoverhead間接制造成本finalaccounts決算表finishedgoods制成品fixedassets固定資產(chǎn)floatingcharge流動抵押品forfeiture沒收freehold永久業(yè)權(quán)5……………精品資料推薦…………………generalbookoforiginalentry普通原始簿generaljournal日記簿generalledger總分類帳goingconcern繼續(xù)經(jīng)營goodsintransit在運(yùn)品goodsrepossessedvalue資產(chǎn)收回價值goodssentonconsignmentaccount貨物寄銷帳goodwill商譽(yù)grossloss毛損grossprofit毛利grossprofitratio毛利率hirepurchase租購hirer租購公司historicalcost歷史成本holder持票人honourthebillofexchange結(jié)算票據(jù)impersonalaccount非人名帳戶imprestsystem定額制度incomedetermination損益計(jì)算indirectexpenses間接費(fèi)用indirectmaterial間接原料indirectwages間接工資interestaccountmethod利息帳法6……………精品資料推薦…………………interestsuspenseaccountmethod預(yù)計(jì)利息帳法invoice發(fā)票issuedatpar平價發(fā)行issuedatpremium溢價發(fā)行issuedcapital已發(fā)行股本joint共同jointventure短期合營jointventureaccount短期合營帳journal日記簿ledger分類帳legalperson法人liabilities負(fù)債liquidityratio速動比率long-termliabilities長期負(fù)債manufacturingaccount制造成本會計(jì)margin毛利率mark-up加成match配比materiality重點(diǎn)鉅數(shù)memorandum備忘memorandumjointventureaccount短期合營備忘帳memorandumofassociation組織大綱minoritybalance少量余額7……………精品資料推薦…………………monthlystatement月結(jié)單netcurrentassets凈流動資產(chǎn)netloss凈損失netprofit純利netprofitratio純利率netpurchases購貨凈額netsales銷貨凈額nominalaccount虛帳戶noting公證文件notingcharges票據(jù)拒付手續(xù)費(fèi)objectclause目標(biāo)條款offer認(rèn)講意圖openingstock期初存貨openingentries開帳分錄option購買權(quán)ordinaryshares普通股overdraft透支overhead間接費(fèi)用ownership所有權(quán)paid-upcapital己繳股本parvalue票面值partnership合伙企業(yè)patent專利權(quán)8……………精品資料推薦…………………payableondemand隨要隨付personalaccount人名帳戶pettycashbook零用現(xiàn)金簿pettycashvoucher零用現(xiàn)金憑單posting過帳preferenceshares優(yōu)先股premium溢價prepaidexpenses預(yù)付費(fèi)用primecost主要成本prorata按比例分配profitandlossaccount損益帳proprietor資本主provisionforbaddebts呆帳準(zhǔn)備prudence穩(wěn)健保守purchasesaccount購貨帳purchasesjournal購貨簿purchasesledger應(yīng)付帳款分類帳purchasesledgercontrolaccount應(yīng)付帳款分類帳統(tǒng)制帳戶quantifiabilityandstablemonetarymeasure數(shù)量表達(dá)及穩(wěn)定貨幣量度quitconcern停止經(jīng)營realaccount實(shí)帳戶realisationaccount變產(chǎn)帳receiptsandpaymentsaccount現(xiàn)金收支帳9……………精品資料推薦…………………receiptinadvance預(yù)取收益recurrentitem經(jīng)常性項(xiàng)目reducingbalancedepreciationmethod余額遞減折舊法replacement重置retiredbill已贖回票據(jù)returnsinwardsbook銷貨退回簿returnoncapitalemployed資本報(bào)酬率returnsoutwardsbook購貨退出簿revaluationdepreciationmethod重估折舊法royalty專利稅salesinvoice銷貨發(fā)票salesjournal銷貨簿salesledger應(yīng)收帳款分類帳salesledgercontrolaccount應(yīng)收帳款分類帳統(tǒng)制帳戶set-offs抵銷several個別share股份sharecapital股本sharecertificate股票shareholders'equity股東主權(quán)shareholders'fund股東資金self-balancing自平self-balancingledger自平分類帳10……………精品資料推薦…………………single-entrybookkeeping單式簿記sinkingfund償債基金specialbookoforiginalentry特別原始簿statement報(bào)表stockaccount存貨帳stockrecords存貨記錄簿stockturnoverrate存貨周轉(zhuǎn)率straight-linedepreciationmethod直線折舊法subsidiaryaccount補(bǔ)助分類帳superprofit超額利潤surplus盈余surplusanddeficit余絀suspenseaccount暫記帳戶tradediscount營業(yè)折扣trade-in舊換新