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常用会计词汇汉译英 一贯原则consistency 人名帐户personalaccount 工作底稿workingpaper 已承兑汇票accepteddraft/bill 已发行股本issuedcapital 己催缴股本called-upcapital 己缴股本paid-upcapital 已赎回票据retiredbill 欠付催缴股款callsinarrear 毛存现金cashinhand 毛利grossprofit 毛利率grossprofitratio/margin 毛损grossloss 日记簿journal 月结单monthlystatement 少量余额minoritybalance 分配allocation 分类帐ledger 公证文件noting 分摊apportionment 加成mark-up 永久业权freehold 主要成本primecost 未催缴股本uncalledcapital 申请及分配applicationandallotment 目标条款objectclause 平价发行issuedatpar 出让人帐vendoraccount 自平self-balancing 自平分类帐self-balancingledger 自动转帐autopay 成本会计costaccounting 共同joint 存货记录簿stockrecords 存货周转率stockturnoverrate 存货帐stockaccount 年终盘点存货year-endstocktaking 企业个体businessentity 合伙企业partnership 在运品goodsintransit 在制品work-in-progress 呆帐baddebts 呆帐准备provisionforbaddebts 没收forfeiture 利息帐法interestaccountmethod 重置replacement 决算表finalaccounts 折扣栏discountcolumn 折旧depreciation 折旧帐法depreciationaccountmethod 折旧准备帐法depreciationprovisionaccountmethod 折价discount 非人名帐户impersonalaccount 抽取extract 固定资产fixedassets 长期负债long-termliabilities 法人legalperson 股本sharecapital 拒付票据dishonouredbill 股份share 或有负债contingentliability 所有权ownership 承兑acceptance 承兑人acceptor 法定股本authorisedcapital 股东主权shareholdersequity 股东资金shareholdersfund 受票人drawee 直线折旧法straight-linedepreciationmethod 直接工资directwages 直接原料directmaterial 直接费用directexpenses 股票sharecertificate 承销人consignee 承销清单accountsales 抵销set-offs 抵销性错误compensatingerror 定额制度imprestsystem 科目account 负债liabilities 信讬人trustee 按比例分配prorata 背书endorsement 持票人holder 盈余surplus 盈余分拨帐appropriationaccount 重点钜数materiality 重估折旧法revaluationdepreciationmethod 借方debit 借项通知单debitnote 借项通知单银行用debitadvice 库存现金cashinhand 配比match 个别several 纯利netprofit 纯利率netprofitratio 记帐时借贷方互调completereversalofentries 特别原始簿specialbookoforiginalentry 原始分录错误erroroforiginalentry 原始分录簿bookoforiginalentry 原则性错误errorofprinciple 流动资产currentassets 流动负债currentliabilities 流动比率currentratio 流动抵押品floatingcharge 租购hirepurchase 租购公司hirer 个体entity 差额承上balancebroughtdown 差额承前balancebroughtforward 差额转下balancecarrieddown 帐户account 透支overdraft 透支额度facilityextent 名调乱错误errorofcommission 现金日记簿cashbook 现金收支帐receiptsandpaymentsaccount 现金折扣cashdiscount 虚帐户nominalaccount 净损失netloss 累积基金accumulatedfund 停止经营quitconcern 动用资金capitalemployed 专利税royalty 专利权patent 货物寄销帐goodssentonconsignmentaccount 票面值parvalue 接纳accept 净流动资产netcurrentassets 速动比率liquidityratio 寄销consignment 寄销人consignor 寄销帐consignmentaccount 票据拒付手续费notingcharges 票据贴现discountingbillofexchange 组织大纲memorandumofassociation 组织章程articlesofassociation 商誉goodwill 贷方credit 贷项通知单creditnote 贷项通知单银行用creditadvice 提用drawings 提款帐drawingsaccount 费用expenses 期未存货closingstock 期初存货openingstock 单式簿记single-entrybookkeeping 备忘memorandum 补助分类帐subsidiaryaccount 报表statement 贴现discount 发票invoice 发票人drawer 间接工资indirectwages 贴现手续费discountingcharge 普通股ordinaryshares 普通日记簿generaljournal 普通原始簿generalbookoforiginalentry 间接原料indirectmaterial 间接费用indirectexpensesoverhead 间接制造成本factoryoverhead 开帐分录openingentries 结帐分录closingentries 短期合营jointventure 短期合营帐jointventureaccount 短期合营备忘帐memorandumjointventureaccount 结算票据honourthebillofexchange 超额利润superprofit 资本capital 资本主proprietor 资本支出capitalexpenditure 资本报酬率returnoncapitalemployed 零用现金凭单pettycashvoucher 零用现金簿pettycashbook 债权人creditor 债券debenture 预计利息帐法interestsuspenseaccountmethod 预付费用prepaidexpenses 预取收益receiptinadvance 会计等式accountingequation 损益帐profitandlossaccount 损益计算incomedetermination 过帐posting 资产assets 资产负债表balancesheet 资产收回价值goodsrepossessedvalue 试算表trialbalance 经常性项目recurrentitem 溢价premium 溢价发行issuedatpremium 催缴股款call 银行往来调节表bankreconciliationstatement 复式簿记double-entrybookkeeping 说明accountfor 实帐户realaccount 对销contra 制成品finishedgoods 汇票billofexchangedraft 实际成本actualcost 截线entershort 认讲意图offer 暂记帐户suspenseaccount 销货成本costofgoodssold 销货折扣discountsallowed 销货退回簿returnsinwardsbook 销货净额netsales 销货发票salesinvoice 销货簿salesjournal 调整adjustment 制造成本会计manufacturingaccount 数量表达及稳定货币量度quantifiabilityandstablemonetarymeasure 随要随付payableondemand 余绌surplusanddeficit 遗漏错误errorofomission 余额承上balancebroughtdown 余额承前balancebroughtforward 余额递减折旧法reducingbalancedepreciationmethod 余额转下balancecarrieddown 历史成本historicalcost 担保还款佣金delcrederecommission 总分类帐generalledger 应付帐款分类帐creditorsledgerpurchasesledger 应付帐款分类帐统制帐户creditorsledgercontrolaccountpurchasesledgercontrolaccount 应收帐款分类帐debtorsledgersalesledger 应收帐款分类帐统制帐户debtorsledgercontrolaccountsalesledgercontrolaccount 应计收益accruedincome 亏绌deficit 购货折扣discountsreceived 购货退出簿returnsoutwardsbook 购货帐purchasesaccount 购货净额netpurchases 购货簿purchasesjournal 营业折扣tradediscount 购销帐tradingaccount 购销损益帐tradingandprofitandlossaccount 优先股preferenceshares 应付帐款赊帐期限creditperiodreceivedformtradecreditors 应付票据billpayable 应收帐款赊帐期限creditperiodallowedtotradedebtors 应收票据billreceivable 应计基础accruedbasis 购买权option 偿债基金sinkingfund 营运资金比率workingcapitalratio 转让transfer 旧换新trade-in 稳健保守conservatismprudence 簿记bookkeeping 继续经营goingconcern 变产帐realisationaccount 赎回资本准备金capitalredemptionreservefund。