會計專業(yè)詞匯中英文對照表

1、.銀行會計專業(yè)詞匯中英文對照表 Aaccept 接納acceptance 承兌accepted draft/bill 已承兌匯票acceptor 承兌人account for 說明account reconciliation 銀行存款余額調節(jié)表account sales 承銷清單account 科目，帳戶accounting basis 會計基礎accounting controls 會計控制，財務控制accounting equation 會計等式accrual accounting 權責發(fā)生制會計原則accrued basis 應計基礎accrued income 應計收益accrued

2、interest 應記利息accumulated fund 累積基金actual cost 實際成本adjustment 調整advances accounts 放款賬戶allocation 分配application and allotment 申請及分配apportionment 分攤appropriation account 盈余分撥帳articles of association 組織章程assets 資產authorised capital 法定股本autopay 自動轉帳 Bbad debts 呆帳balance brought down 余額承上balance brought f

3、orward 余額承前balance carried down 余額轉下balance sheet 資產負債表bank reconciliation statement 銀行往來調節(jié)表base currency 基礎貨幣bill of exchange, draft 匯票bill payable 應付票據bill receivable 應收票據book of original entry 原始分錄簿bookkeeping 簿記business entity 企業(yè)個體 Ccall 催繳股款called-up capital 己催繳股本calls in arrear 欠付催繳股款capital e

4、mployed 動用資金capital expenditure 資本支出capital redemption reserve fund 贖回資本準備金capital 資本cash basis accounting 收付實現(xiàn)制會計原則cash book 現(xiàn)金日記簿cash discount 現(xiàn)金折扣cash equivalents 現(xiàn)金等價物cash in hand 手存現(xiàn)金closing stock 期未存貨compensating error 抵銷性錯誤complete reversal of entries 記帳時借貸方互調conservatism 穩(wěn)健保守consignee 承銷人con

5、signment account 寄銷帳consignment 寄銷consignor 寄銷人consistency 一貫原則contingent liability 或有負債contra 對銷cost accounting 成本會計cost of goods sold 銷貨成本credit advice 貸項通知單(銀行用)credit note 貸項通知單credit period allowed to trade debtors 應收帳款賒帳期限credit period received form trade creditors 應付帳款賒帳期限credit 貸方creditor 債權

6、人creditors ledger control account 應付帳款分類帳統(tǒng)制帳戶creditors ledger 應付帳款分類帳current assets 流動資產current liabilities 流動負債current ratio 流動比率 Ddaily trial balance 日試算平衡表debenture 債券debit advice 借項通知單(銀行用)debit note 借項通知單debit 借方debtors ledger control account 應收帳款分類帳統(tǒng)制帳戶debtors ledger 應收帳款分類帳deficit 虧空，赤字del cr

7、edere commission 擔保還款傭金depreciation account method 折舊帳法depreciation provision account method 折舊準備帳法depreciation 折舊discount 貼現(xiàn)，折價discounting bill of exchange 票據貼現(xiàn)discounting charge 貼現(xiàn)手續(xù)費discounts allowed 銷貨折扣discounts received 購貨折扣dishonoured bill 拒付票據double-entry bookkeeping 復式簿記doubtful debts 可疑帳戶d

8、raft 匯票drawee 受票人drawer 出票人drawings account 業(yè)主提款帳drawings 業(yè)主提款 Eendorsement 背書entity 會計主體expenses 費用 Ffactory overhead 間接制造成本fee income 手續(xù)費收入final accounts 決算表financing activity 籌資活動finished goods 制成品fixed assets 固定資產foreign currency 外國貨幣foreign exchange transactions 外匯交易forfeiture 沒收forward transac

9、tions 遠期交易freehold premises 永久業(yè)權 Ggeneral book of original entry 普通原始簿general journal 日記簿general ledger entry 總分類賬分錄general ledger 總分類帳general ledger 總分類賬general provision 一般損失準備金going concern 持續(xù)經營goodwill 商譽gross loss 毛損gross profit ratio 毛利率gross profit 毛利 Hhire purchase 租購historical cost 歷史成本hold

10、er 持票人honour the bill of exchange 結算票據 Iincome determination 損益計算interest income 利息收入investing activity 投資活動investment security 投資證券invoice 發(fā)票issued at par 平價發(fā)行issued at premium 溢價發(fā)行issued capital 已發(fā)行股本 Jjoint venture 合營企業(yè)journal 日記簿 Lledger 分類帳legal person 法人liabilities 負債liquidity ratio 流動性比率local

11、 currency equivalent 等值貨幣local currency 當地貨幣long-term liabilities 長期負債 Mmargin 毛利率mark-up 加成match 配比materiality 重要性memorandum 備忘modified cash basis accounting 修正的收付實現(xiàn)制會計原則monthly statement 月結單 Nnatural currency 實際貨幣net current assets（working ) 凈流動資產(營運資金）net loss 凈損失net profit ratio 凈利率net profit 純利

12、net purchases 購貨凈額net sales 銷貨凈額nominal account 虛帳戶nostro accounts 往賬科目 Oopening entries 開帳分錄opening stock 期初存貨operating activity 經營活動option 期權ordinary shares 普通股overdraft 透支overhead , ; 間接費用ownership 所有權 Ppaid-up capital 己繳股本par value 票面值partnership 合伙企業(yè)patent 專利權perpetual inventory method 永續(xù)盤存法pet

13、ty cash book 零用現(xiàn)金簿petty cash voucher 零用現(xiàn)金憑單posting 過帳preference shares 優(yōu)先股premium 溢價prepaid expenses 預付費用prime cost 主要成本pro rata 按比例分配profit and loss account 損益帳provision for bad debts 壞帳準備prudence 穩(wěn)健保守purchases account 購貨帳purchases journal 購貨日記簿purchases ledger control account 應付帳款分類帳控制帳戶purchases

14、ledger 應付帳款分類帳 Rreal account 實帳戶receipt in advance 預收款項receipts and payments account 現(xiàn)金收付日記帳reconciliation report 銀行存款調節(jié)表recurrent item 經常性項目reducing balance depreciation method 余額遞減折舊法replacement 重置retired bill 已贖回票據return on capital employed 長期資本報酬率returns inwards book 銷貨退回日記簿returns outwards book

15、 購貨退回日記帳 Sshare capital 股本share certificate 股票share 股份shareholdersequity 股東權益shareholdersfund 股東資金specific provision 專項損失準備金spot transactions 即期交易statement 報表stock account 存貨帳stock records 存貨記錄簿stock turnover rate 存貨周轉率straight-line depreciation method 直線折舊法subsidiary account 明細分類帳surplus 盈余suspense account 暫記帳戶syndicated loans 辛迪加貸款 Tthe chart of account of a bank 銀行會計科目表the dual currency accounting system 單一幣種記帳法the multiple currency accounting system 原幣記帳法