常用會計詞匯英譯漢

1、常用會計詞匯英譯漢 常用會計詞匯英譯漢 accept 接納 acceptance 承兌 accepted draft/bill 已承兌匯票 acceptor 承兌人 account 科目，帳戶 account for 說明 account sales 承銷清單 accounting equation 會計等式 accrued basis 應計基礎 accrued income 應計收益 accumulated fund 累積基金 actual cost 實際成本adjustment 調(diào)整 allocation 分配 application and allotment 申請及分配 apporti

2、onment 分攤 appropriation account盈余分撥帳 articles of association 組織章程 assets 資產(chǎn) authorised capital 法定股本 autopay 自動轉(zhuǎn)帳 bad debts 呆帳 balance brought down 余額承上 balance brought forward余額承前 balance carried down 余額轉(zhuǎn)下 balance sheet 資產(chǎn)負債表 bank reconciliation statement 銀行往來調(diào) 節(jié)表 bill of exchange, draft匯票 bill paya

3、ble 應付票據(jù) bill receivable 應收票據(jù) book of original entry 原始分錄簿 bookkeeping 簿記 business entity 企業(yè)個體 call 催繳股款 called-up capital 己催繳股本 calls in arrear 欠付催繳股款 capital 資本 capital employed 動用資金 capital expenditure 資本支出 capital redemption reserve fund 贖回資本 準備金 cash book 現(xiàn)金日記簿 cash discount 現(xiàn)金折扣 cash in hand 手

4、存現(xiàn)金 記帳時借貸 closing stock 期未存貨 compensating error 抵銷性錯誤 complete reversal of entries 方互調(diào) conservatism 穩(wěn)健保守 consignee 承銷人 consignment 寄銷 consignment account 寄銷帳 consignor 寄銷人 consistency 一貫原則 或有負債 contingent liability contra 對銷 cost accounting 成本會計 cost of goods sold銷貨成本 credit 貸方 credit advice 貸項通知單 （

5、 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 creditor 債權(quán)人 creditors ledger 應付帳款分類帳 creditors ledger control account 應付帳 款分類帳統(tǒng)制帳戶 current assets 流動資產(chǎn) current liabilities 流動負債 current ratio 流動比率 debenture 債券 debit 借方 deb

6、it advice 借項通知單 （ 銀行用 ） debit note 借項通知單 debtors ledger 應收帳款分類帳 debtors ledger control account 應收帳款 分類帳統(tǒng)制帳戶 del credere commission 擔保還款傭金 deficit 虧絀 depreciation 折舊 depreciation account method折舊帳法 depreciation provision account method折 舊準備帳法 direct expenses 直接費用 direct material 直接原料 direct wages 直接工

7、資 discount 貼現(xiàn)，折價 discounts allowed 銷貨折扣 discount column 折扣欄 discounts received 購貨折扣 discounting bill of exchange票據(jù)貼現(xiàn) discounting charge 貼現(xiàn)手續(xù)費 dishonoured bill 拒付票據(jù) double-entry bookkeeping 復式簿記 draft 匯票 drawee 受票人 drawer 發(fā)票人 drawings 提用 drawings account 提款帳 endorsement 背書 enter short 截線 entity 個體 er

8、ror of commission 帳名調(diào)亂錯誤 error of omission 遺漏錯誤 error of original entry原始分錄錯誤 error of principle 原則性錯誤 expenses 費用 extract 抽取 facility extent 透支額度 factory overhead 間接制造成本 final accounts 決算表 finished goods 制成品 fixed assets 固定資產(chǎn) floating charge 流動抵押品 forfeiture 沒收 freehold 永久業(yè)權(quán) general book of origina

9、l entry普通原始 簿 general journal 日記簿 general ledger 總分類帳 going concern 繼續(xù)經(jīng)營 goods in transit 在運品 goods repossessed value 資產(chǎn)收回價值 goods sent on consignment account 貨物寄 銷帳 goodwill 商譽 gross loss 毛損 gross profit 毛利 gross profit ratio 毛利率 hire purchase 租購 hirer 租購公司 historical cost 歷史成本 holder 持票人 honour th

10、e bill of exchange結(jié)算票據(jù) impersonal account 非人名帳戶 imprest system 定額制度 income determination 損益計算 indirect expenses 間接費用 indirect material 間接原料 indirect wages 間接工資 interest account method利息帳法 interest suspense account method預計利 息帳法 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

11、本 joint 共同 joint venture 短期合營 joint venture account短期合營帳 journal 日記簿 ledger 分類帳 legal person 法人 liabilities 負債 liquidity ratio 速動比率 long-term liabilities 長期負債 manufacturing account 制造成本會計 margin 毛利率 mark-up 加成 match 配比materiality 重點鉅數(shù) memorandum備 忘 memorandum joint venture account短期合 營備忘帳 memorandum

12、 of association 組織大綱 minority balance 少量余額 monthly statement 月結(jié)單 net current assets凈流動資產(chǎn) net loss 凈損失 net profit 純利 net profit ratio純利率 net purchases 購貨凈額 net sales 銷貨凈額 nominal account 虛帳戶 noting 公證文件 noting charges 票據(jù)拒付手續(xù)費 object clause 目標條款 offer 認講意圖 opening stock 期初存貨 opening entries 開帳分錄 optio

13、n 購買權(quán) ordinary shares 普通股 overdraft 透支 overhead 間接費用 ownership 所有權(quán) paid-up capital 己繳股本 par value 票面值 partnership 合伙企業(yè) patent 專利權(quán) payable on demand 隨要隨付 personal account 人名帳戶 petty 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

14、主要成本 pro rata 按比例分配 profit and loss account 損益帳 proprietor 資本主 provision for bad debts呆帳準備 prudence 穩(wěn)健保守 purchases account 購貨帳 purchases journal 購貨簿 purchases ledger 應付帳款分類帳 purchases ledger control account應付帳 款分類帳統(tǒng)制帳戶 quantifiability and stable monetary measure 數(shù)量表達及穩(wěn)定貨幣量度 quit concern 停止經(jīng)營 real ac

15、count 實帳戶 realisation account 變產(chǎn)帳 receipts and payments account 現(xiàn)金收支帳 receipt in advance 預取收益 recurrent item 經(jīng)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(jù) returns inwards book 銷貨退回簿 資本報酬率 return on capital employed returns outwards book 購貨退出簿 revaluation depreci

16、ation method 重估折舊 法 royalty 專利稅 sales invoice銷貨發(fā)票 sales journal銷貨簿 sales ledger 應收帳款分類帳 sales ledger control account應收帳款分 類帳統(tǒng)制帳戶 set-offs 抵銷 several 個別 share 股份 share capital股本 share certificate 股票 shareholdersequity 股東主權(quán) shareholdersfund 股東資金 self-balancing 自平 self-balancing ledger自平分類帳 single-entry bookkeeping 單式簿記 sinking fund 償債基金 special book of original entry特別原始 簿 statement 報表 stock account 存貨帳 stock records 存貨記錄簿 stock turnover rate 存貨周轉(zhuǎn)率 straight-line depreciation method 直線折 舊法 subsidiary account 補助分類帳 super profit超額利潤 surplus 盈余 surplus and deficit余絀 購銷 suspense account 暫記帳戶 trade d