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