常用會計中英文對照詞匯

1、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(yīng)計基礎(chǔ)accrued income應(yīng)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apportionment 分?jǐn)俛ppropriation account盈余分撥帳arti

2、cles 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(fù)債表bank reconciliation statement專艮行往來調(diào)節(jié)表bill of exchange, draft7匚票bill payable應(yīng)付票據(jù)bill receivable應(yīng)收票據(jù)book of original entry原始分錄簿b

3、ookkeeping 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(zhǔn)備金cash book現(xiàn)金日記簿cash discount現(xiàn)金折扣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(diào)co

4、nservatism 穩(wěn)健保守consignee 承銷人consignment 寄銷consignment account 寄銷帳consignor 寄銷人consistency一貫原貝 Ucontingent liability或有負(fù)債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（銀行用）credit note 貸項通知單credit period allowed to trade debtors應(yīng)收帳款賒帳期限credit period received form trade

5、 creditors應(yīng)付帳款賒帳期限creditor 債權(quán)人creditors ledger應(yīng)付帳款分類帳creditors ledger control account應(yīng)付帳款分類帳統(tǒng)制帳戶current assets流動資產(chǎn)current liabilities流動負(fù)債current ratio流動比率debenture 債券debit 借方debit advice 借項通知單（銀行用）debit note借項通知單debtors ledger應(yīng)收帳款分類帳debtors ledger control account應(yīng)收帳款分類帳統(tǒng)制帳戶del credere commission 擔(dān)保還

6、款傭金deficit 虧細(xì)depreciation 折舊depreciation account method 折舊帳法depreciation provision account method折舊準(zhǔn)備帳法direct expenses直接費(fèi)用direct material直接原料direct wages直接工資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)貝占現(xiàn)discounting charge貝占現(xiàn)手續(xù)費(fèi)dishonoure

7、d bill拒付票據(jù)double-entry bookkeeping復(fù)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error of commission帳名調(diào)舌L錯誤error of omission遺漏錯誤error of original entry原始分錄錯誤error of principle原貝 U 性錯誤expenses 費(fèi)用extract 抽取facility extent透支額度factory overhead 間接制造成本fin

8、al 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 original 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(yùn)品goods repossessed value 資產(chǎn)收回價值goods sent on consignment account貨物寄銷帳goodwill 商譽(yù)gross loss 毛損gro

9、ss profit毛禾 1gross 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 the 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(fèi)用indirect material 間接原料indirect wages 間接工資interest account method 禾 U 息帳法interest suspense

10、account method預(yù)計禾 U 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(fù)債liquidity ratio 速動比率long-term liabilities長期負(fù)債manufacturing account制造成本會計margin 毛利率mark-up 力口成match配比materiali

11、ty 重點銀數(shù)memorandum 備忘memorandum joint venture account短期合營備忘帳memorandum 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(fèi)object clause 目標(biāo)條款offer

12、認(rèn)講意圖opening stock期初存貨opening entries開帳分錄option 購買權(quán)ordinary shares普通股overdraft 透支overhead 間接費(fèi)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 專禾U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

13、 expenses 預(yù)付費(fèi)用prime cost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(zhǔn)備prudence穩(wěn)健保守purchases account購貨帳purchases journal購貨簿purchases ledger應(yīng)付帳款分類帳purchases ledger control account應(yīng)付帳款分類帳統(tǒng)制帳戶quantifiability and stable monetary measure數(shù)量表達(dá)及穩(wěn)定貨幣量度quit concern停止經(jīng)營rea

14、l account實帳戶realisation account 變產(chǎn)帳receipts and payments account現(xiàn)金收支帳receipt in advance預(yù)取收益recurrent item經(jīng)常性項目余額遞減折舊法reducing balance depreciation method replacement 重置retired bill已贖回票據(jù)returns inwards book 銷貨退回簿return on capital employed資本報酬率returns outwards book購貨退出簿revaluation depreciation method重

15、估折舊法royalty 專利稅sales invoice銷貨發(fā)票sales journal銷貨簿sales ledger應(yīng)收帳款分類帳sales ledger control account應(yīng)收帳款分類帳統(tǒng)制帳戶set-offs 抵銷several個另1Jshare 股份share capital 股本share certificate股票shareholders'equity股東主權(quán)shareholders'fund股東資金self-balancing 自平self-balancing ledger自平分類帳single-entry bookkeeping單式簿記特別原始簿special book of original entry 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 I 日法subsidiary account補(bǔ)助分類帳super profit超額利潤surplus 盈余surplus and deficit 余細(xì)suspense account暫記帳戶trade disc