2023年國際會(huì)計(jì)英語術(shù)語

會(huì)計(jì)英語術(shù)語

國際會(huì)計(jì)術(shù)語英漢對(duì)照

Account帳戶

Accountingsystem會(huì)計(jì)系統(tǒng)

AmericanAccountingAssociation美國會(huì)計(jì)協(xié)會(huì)

AmericanInstituteofCPAs美國注冊會(huì)計(jì)師協(xié)會(huì)

Audit審計(jì)

Balancesheet資產(chǎn)負(fù)債表

Bookkeepking簿記

Cashflowprospects現(xiàn)金流量預(yù)測

CertificateinInternalAuditing內(nèi)部審計(jì)證書

CertificateinManagementAccounting管理會(huì)計(jì)證書

CertificatePublicAccountant注冊會(huì)計(jì)師

Costaccounting成本會(huì)計(jì)

Externalusers外部使用者

Financialaccounting貝才務(wù)會(huì)計(jì)

FinancialAccountingStandardsBoard財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)

Financialforecast財(cái)務(wù)預(yù)測

Generallyacceptedaccountingprinciples公認(rèn)會(huì)計(jì)原貝U

General-purposeinformation通用目的信息

GovernmentAccountingOffice政府會(huì)計(jì)辦公室

Incomestatement損益表

InstituteofInternalAuditors內(nèi)部審計(jì)師協(xié)會(huì)

InstituteofManagementAccountants管理會(huì)計(jì)師協(xié)會(huì)

Integrity整合性

Internalauditing內(nèi)部審計(jì)

Internalcontrolstructure內(nèi)部控制結(jié)構(gòu)

InternalRevenueService國內(nèi)”攵入署

Internalusers內(nèi)部使用者

Managementaccounting管理會(huì)計(jì)

Returnofinvestment投資回報(bào)

Returnoninvestment投資報(bào)酬

SecuritiesandExchangeCommission證券交易委員會(huì)

Statementofcashflow現(xiàn)金流量表

Statementoffinancialposition財(cái)務(wù)狀況表

Taxaccounting稅務(wù)會(huì)計(jì)

Accountingequation會(huì)計(jì)等式

Articulation勾稽關(guān)系

Assets資產(chǎn)

Businessentity企業(yè)個(gè)體

Capitalstock股本

Corporation公司

Costprinciple成本原則

Creditor債權(quán)人

Deflation通貨緊縮

Disclosure批露

Expenses費(fèi)用

Financialstatement貝才務(wù)報(bào)表

Financialactivities籌資活動(dòng)

Going-concernassumption持續(xù)經(jīng)營假設(shè)

Inflation通貨膨漲

Investingactivities投資活動(dòng)

Liabilities負(fù)債

Negativecashflow負(fù)現(xiàn)金流量

Operatingactivities經(jīng)營活動(dòng)

Ownersequity所有者權(quán)益

Partnership合伙企業(yè)

Positivecashflow正現(xiàn)金流量

Retainedearning留存利潤

Revenue收入

Soleproprietorship獨(dú)資企業(yè)

Solvency清償能力

Stable-dollarassumption穩(wěn)定貨幣假設(shè)

Stockholders股東

Stockholdersequity股東權(quán)益

Windowdressing門面粉飾

原始分錄錯(cuò)誤erroroforiginalentry

原始分錄簿bookoforiginalentry

原則性錯(cuò)誤errorofprinciple

流動(dòng)資產(chǎn)currentassets

流動(dòng)負(fù)債currentliabilities

流動(dòng)比率currentratio

流動(dòng)抵押品floatingcharge

租購hirepurchase

租購公司hirer

個(gè)體entity

差額承上balancebroughtdown

差額承前balancebroughtforward

差額轉(zhuǎn)下balancecarrieddown

帳戶account

透支overdraft

透支額度facilityextent

名調(diào)舌L錯(cuò)誤errorofcommission

現(xiàn)金日記簿cashbook

現(xiàn)金收支帳receiptsandpaymentsaccount

現(xiàn)金折扣cashdiscount

虛帳戶nominalaccount

凈損失netloss

累積基金accumulatedfund

停止經(jīng)營quitconcern

動(dòng)用資金capitalemployed

專利稅royalty

專利權(quán)patent

貨物寄銷帳goodssentonconsignmentaccount

票面值parvalue

接納accept

凈流動(dòng)資產(chǎn)netcurrentassets

速動(dòng)比率liquidityratio

寄銷consignment

寄銷人consignor

寄銷帳consignmentaccount

票據(jù)拒付手續(xù)費(fèi)notingcharges

票據(jù)貝占現(xiàn)discountingbillofexchange

組織大綱memorandumofassociation

組織章程articlesofassociation

商譽(yù)goodwill

貸方credit

貸項(xiàng)通知單creditnote

貸項(xiàng)通知單（銀行用）creditadvice

提用drawings

提款帳drawingsaccount

費(fèi)用expenses

期未存貨closingstock

期初存貨openingstock

單式簿記single-entrybookkeeping

備忘memorandum

補(bǔ)助分類帳subsidiaryaccount

報(bào)表statement

貼現(xiàn)discount

發(fā)票invoice

發(fā)票人drawer

間接工資indirectwages

貼現(xiàn)手續(xù)費(fèi)discountingcharge

普通股ordinaryshares

普通日記簿generaljournal

普通原始簿generalbookoforiginalentry

間接原料indirectmaterial

間接費(fèi)用indirectexpenses,overhead

間接制造成本factoryoverhead

開帳分錄openingentries

結(jié)帳分錄closingentries

短期合營jointventure

短期合營帳jointventureaccount

短期合營備忘帳memorandumjointventureaccount

結(jié)算票據(jù)honourthebillofexchange

超額利潤superprofit

資本capital

資本主proprietor

資本支出capitalexpenditure

資本報(bào)酬率returnoncapitalemployed

零用現(xiàn)金憑單pettycashvoucher

零用現(xiàn)金簿pettycashbook

債權(quán)人creditor

債券debenture

預(yù)計(jì)利息帳法interestsuspenseaccountmethod

預(yù)付費(fèi)用prepaidexpenses

預(yù)取收益receiptinadvance

會(huì)計(jì)等式accountingequation

損益帳profitandlossaccount

損益計(jì)算incomedetermination

過帳posting

資產(chǎn)assets

資產(chǎn)負(fù)債表balancesheet

資產(chǎn)收回價(jià)值goodsrepossessedvalue

試算表trialbalance

經(jīng)常性項(xiàng)目recurrentitem

溢價(jià)premium

溢價(jià)發(fā)行issuedatpremium

催繳股款call

銀行往來調(diào)節(jié)表bankreconciliationstatement

復(fù)式簿記double-entrybookkeeping

說明accountfor

實(shí)帳戶realaccount

對(duì)銷contra

制成品finishedgoods

匯票billofexchange,draft

實(shí)際成本actualcost

截線entershort

其它資產(chǎn)otherassets

遞延資產(chǎn)deferredassets

債券發(fā)行成本deferredbondissuancecosts

長期預(yù)付租金long-termprepaidrent

長期預(yù)付保險(xiǎn)費(fèi)long-termprepaidinsurance

遞延所得稅資產(chǎn)deferredincometaxassets

預(yù)付退休金prepaidpensioncost

其它遞延資產(chǎn)otherdeferredassets

閑置資產(chǎn)idleassets

閑置資產(chǎn)idleassets

長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款long-termnotes,

accountsandoverduereceivables

長期應(yīng)收票據(jù)long-termnotesreceivable

長期應(yīng)收帳款long-termaccountsreceivable

催收帳款overduereceivables

長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人long-termnotes,

accountsandoverduereceivables-relatedparties

其它長期應(yīng)收款項(xiàng)otherlong-termreceivables

備抵呆帳-長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款allowancefor

uncollectibleaccounts-long-termnotes,accountsand

overduereceivables

出租資產(chǎn)assetsleasedtoothers

出租資產(chǎn)assetsleasedtoothers

出租資產(chǎn)-重估增值assetsleasedtoothers-

incrementalvaluefromrevaluation

累積折舊一出租資產(chǎn)accumulateddepreciation-assets

leasedtoothers

存出保證金refundabledeposit

資本公積-庫藏股票交易additionalpaid-incapital-

treasurystocktrans-actions

保留盈余（或累積虧損）

如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』

http;//retainedearnings（accumulateddeficit）

如需轉(zhuǎn)載，請注明來自FanE『翻譯中國J

http;//

法定盈余公積legalreserve

法定盈余公積legalreserve

特別盈余公積specialreserve

意夕卜損失準(zhǔn)備contingencyreserve

改良擴(kuò)充準(zhǔn)備improvementandexpansionreserve

償債準(zhǔn)備specialreserveforredemptionofliabilities

其它特別盈余公積otherspecialreserve

未分配盈余（或累積虧損）

如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』

http;//retainedearnings-inappropriate(or

accumulateddeficit)

如需轉(zhuǎn)載，請注明來自FanEF翻譯中國』

http;//

累積盈虧accumulatedprofitorloss

前期損益調(diào)整priorperiodadjustments

本期損益netincomeorlossforcurrentperiod

雜項(xiàng)資產(chǎn)miscellaneousassets

受限制存款certificateofdeposit-restricted

雜項(xiàng)資產(chǎn)-其它miscellaneousassets-other

負(fù)債liabilities

~流動(dòng)負(fù)債currentliabilities

短期借款short-termborrowings(debt)

如需轉(zhuǎn)載，請注明來自FanEF翻譯中國』

http;//

車艮行透支bankoverdraft

銀行借款bankloan

短期借款一業(yè)主short-termborrowings-owners

短期借款一員工short-termborrowings-employees

短期借款一關(guān)系人short-termborrowings-related

parties

短期借款一其它short-termborrowings-other

應(yīng)付短期票券short-termnotesandbillspayable

應(yīng)付商業(yè)本票commercialpaperpayable

銀行承兌匯票bankacceptance

其它應(yīng)付短期票券othershort-termnotesandbills

payable

應(yīng)付短期票券折價(jià)discountonshort-termnotesand

billspayable

應(yīng)付票據(jù)notespayable

應(yīng)付票據(jù)notespayable

應(yīng)付票據(jù)一關(guān)系人notespayable-relatedparties

其它應(yīng)付票據(jù)othernotespayable

應(yīng)付帳款accountspayable

應(yīng)付帳款一關(guān)系人accountspayable-relatedparties

應(yīng)付所得稅incometaxespayable

應(yīng)付所得稅incometaxpayable

應(yīng)付費(fèi)用accruedexpenses

應(yīng)付薪工accruedpayroll

應(yīng)付租金accruedrentpayable

應(yīng)付利息accruedinterestpayable

應(yīng)付營業(yè)稅accruedVATpayable

應(yīng)付稅捐-其它accruedtaxespayable-other

其它應(yīng)付費(fèi)用otheraccruedexpensespayable

~其它應(yīng)付款otherpayables

應(yīng)付購入遠(yuǎn)匯款forwardexchangecontractpayable

應(yīng)付遠(yuǎn)匯款一外幣forwardexchangecontractpayable-

foreigncurrencies

買賣遠(yuǎn)匯溢價(jià)premiumonforwardexchangecontract

應(yīng)付土地房屋款payablesonlandandbuildingpurchased

應(yīng)付設(shè)備款Payablesonequipment

其它應(yīng)付款一關(guān)系人otherpayables-relatedparties

應(yīng)付股利dividendpayable

應(yīng)付紅利bonuspayable

應(yīng)付董監(jiān)事酬勞compensationpayabletodirectorsand

supervisors

其它應(yīng)付款-其它otherpayables-other

預(yù)收款項(xiàng)advancereceipts

預(yù)收貨款salesrevenuereceivedinadvance

預(yù)收收入revenuereceivedinadvance

其它預(yù)收款otheradvancereceipts

一年或一營業(yè)周期內(nèi)到期長期負(fù)債long-termliabilities

-currentportion

一年或一營業(yè)周期內(nèi)到期公司債corporatebondspayable

-currentportion

一年或一營業(yè)周期內(nèi)到期長期借款long-termloans

payable-currentportion

一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)long-term

notesandaccountspayableduewithinoneyearorone

operatingcycle

一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人

long-termnotesandaccountspayablestorelated

parties-currentportion

其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債otherlong-term

lia-bilities-currentportion

~其它流動(dòng)負(fù)債othercurrentliabilities

銷項(xiàng)稅額VATreceived(oroutputtax)

如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』

http;//

暫收款temporaryreceipts

代收款receiptsundercustody

估計(jì)售后服務(wù)/保固負(fù)債estimatedwarrantyliabilities

遞延所得稅負(fù)債deferredincometaxliabilities

遞延兌換利益deferredforeignexchangegain

業(yè)主(股東)

如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』

http;〃往來ownerscurrentaccount

同業(yè)往來currentaccountwithothers

其它流動(dòng)負(fù)債-其它othercurrentliabilities-others

長期負(fù)債long-termliabilities

應(yīng)付公司債corporatebondspayable

應(yīng)付公司債corporatebondspayable

應(yīng)付公司債溢（折）

如需轉(zhuǎn)載，請注明來自FanEF翻譯中國』

http;〃價(jià)premium（discount）

如需轉(zhuǎn)載，請注明來自FanEF翻譯中國』

http;//oncorporatebondspayable

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一貫原則consistency

人名帳戶personalaccount

工作底稿workingpaper

已承兌匯票accepteddraft/bill

已發(fā)行股本issuedcapital

己催繳股本called-upcapital

己繳股本paid-upcapital

已贖回票據(jù)retiredbill

欠付催繳股款callsinarrear

毛存現(xiàn)金cashinhand

毛利grossprofit

毛利率grossprofitratio/margin

毛損grossloss

日記簿journal

月結(jié)單monthlystatement

少量余額minoritybalance

分配allocation

分類帳ledger

公證文件noting

分?jǐn)俛pportionment

力口成mark-up

永久業(yè)權(quán)freehold

主要成本primecost

未催繳股本uncalledcapital

申請及分酉己applicationandallotment

目標(biāo)條款objectclause

平價(jià)發(fā)行issuedatpar

出讓人帳vendoraccount

自平self-balancing

自平分類帳self-balancingledger

自動(dòng)轉(zhuǎn)帳autopay

成本會(huì)計(jì)costaccounting

共同joint

存貨記錄簿stockrecords

存貨周轉(zhuǎn)率stockturnoverrate

存貨帳stockaccount

年終盤點(diǎn)存貨year-endstocktaking

企業(yè)個(gè)體businessentity

合伙企業(yè)partnership

在運(yùn)品goodsintransit

在制品work-in-progress

呆帳baddebts

呆帳準(zhǔn)備provisionforbaddebts

沒收forfeiture

利息帳法interestaccountmethod

重置replacement

決算表finalaccounts

折扣欄discountcolumn

折舊depreciation

折舊帳法depreciationaccountmethod

折I日準(zhǔn)備帳法depreciationprovisionaccountmethod

折價(jià)discount

非人名帳戶impersonalaccount

抽取extract

固定資產(chǎn)fixedassets

長期負(fù)債long-termliabilities

法人legalperson

股本sharecapital

拒付票據(jù)dishonouredbill

股份share

或有負(fù)債contingentliability

所有權(quán)ownership

承兌acceptance

承兌人acceptor

法定股本authorisedcapital

股東主權(quán)shareholders,equity

股東資金shareholders*fund

受票人drawee

直線折舊法straight-linedepreciationmethod

直接工資directwages

直接原料directmaterial

直接費(fèi)用directexpenses

股票sharecertificate

承銷人consignee

承銷清單accountsales

抵銷set-offs

抵銷性錯(cuò)誤compensatingerror

定額制度imprestsystem

科目account

負(fù)債liabilities

信正:人trustee

按比例分配prorata

背書endorsement

持票人holder

盈余surplus

盈余分撥帳appropriationaccount

重點(diǎn)車巨數(shù)materiality

重估折舊法revaluationdepreciationmethod

借方debit

借項(xiàng)通知單debitnote

借項(xiàng)通知單（銀行用）debitadvice

庫存現(xiàn)金cashinhand

配比match

個(gè)別several

純利netprofit

純利率netprofitratio

記帳時(shí)借貸方互調(diào)completereversalofentries

特別原始簿specialbookoforiginalentry

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認(rèn)講意圖offer

暫記帳戶suspenseaccount

銷貨成本costofgoodssold

銷貨折扣discountsallowed

銷貨退回簿returnsinwardsbook

銷貨凈額netsales

銷貨發(fā)票salesinvoice

銷貨簿salesjournal

調(diào)整adjustment

制造成本會(huì)計(jì)manufacturingaccount

數(shù)量表達(dá)及穩(wěn)定貨幣量度quantifiabilityandstablemonetary

measure

隨要隨付payableondemand

余細(xì)surplusanddeficit

遺漏錯(cuò)誤errorofomission

余額承上balancebroughtdown

余額承前balancebroughtforward

余額遞減折I日法reducingbalancedepreciationmethod

余額轉(zhuǎn)卜balancecarrieddown

歷史成本historicalcost

擔(dān)保還款傭金delcrederecommission

總分類帳generalledger

應(yīng)付帳款分類帳creditorsledger,purchasesledger

應(yīng)付帳款分類帳統(tǒng)制帳戶creditorsledgercontrolaccount,

purchasesledgercontrolaccount

應(yīng)收帳款分類帳debtorsledger,salesledger

應(yīng)收帳款分類帳統(tǒng)制帳戶debtorsledgercontrolaccount,

salesledgercontrolaccount

應(yīng)計(jì)收益accruedincome

虧細(xì)deficit

購貨折扣discountsreceived

購貨退出簿returnsoutwardsbook

購貨帳purchasesaccount

購貨凈額netpurchases

購貨簿purchasesjournal

營業(yè)折扣tradediscount

購銷帳tradingaccount

購銷損益帳tradingandprofitandlossaccount

優(yōu)先股preferenceshares

應(yīng)付帳款賒帳期限creditperiodreceivedformtradecreditors

應(yīng)付票據(jù)billpayable

應(yīng)收帳款賒帳期限creditperiodallowedtotradedebtors

應(yīng)收票據(jù)billreceivable

應(yīng)計(jì)基石出accruedbasis

購買權(quán)option

償債基金sinkingfund

營運(yùn)資金比率workingcapitalratio

轉(zhuǎn)讓transfer

舊換新trade-in

穩(wěn)健保守conservatism,prudence

簿記bookkeeping

繼續(xù)經(jīng)營goingconcern

變產(chǎn)帳realisationaccount

贖回資本準(zhǔn)備金capitalredemptionreservefund

英漢會(huì)計(jì)詞匯

accept接納

acceptance承兌

accepteddraft/bill已承兌匯票

acceptor承兌人

account科目,帳戶

accountfor說明

accountsales承銷清單

accountingequation會(huì)計(jì)等式

accruedbasis應(yīng)計(jì)基礎(chǔ)

accruedincome應(yīng)計(jì)收益

accumulatedfund累積基金

actualcost實(shí)際成本

adjustment調(diào)整

allocation分配

applicationandallotment申請及分酉己

apportionment分?jǐn)?/p>

appropriationaccount盈余分撥帳

articlesofassociation組織章程

assets資產(chǎn)

authorisedcapital法定股本

autopay自動(dòng)轉(zhuǎn)帳

baddebts呆帳

balancebroughtdown余額承上

balancebroughtforward余額承前

balancecarrieddown余額轉(zhuǎn)下

balancesheet資產(chǎn)負(fù)債表

bankreconciliationstatement銀行往來調(diào)節(jié)表

billofexchange,draft匯票

billpayable應(yīng)付票據(jù)

billreceivable應(yīng)收票據(jù)

bookoforiginalentry原始分錄簿

bookkeeping簿記

businessentity企業(yè)個(gè)體

call催繳股款

called-upcapital己催繳股本

callsinarrear欠付催繳股款

capital資本

capitalemployed動(dòng)用資金

capitalexpenditure資本支出

capitalredemptionreservefund贖回資本準(zhǔn)備金

cashbook現(xiàn)金日記簿

cashdiscount現(xiàn)金折扣

cashinhand手存現(xiàn)金

closingstock期未存貨

compensatingerror抵銷性錯(cuò)誤

completereversalofentries記帳時(shí)借貸方互調(diào)

conservatism穩(wěn)健保守

consignee承銷人

consignment寄銷

consignmentaccount寄銷帳

consignor寄銷人

consistency一貫原則

contingentliability或有負(fù)債

contra對(duì)銷

costaccounting成本會(huì)計(jì)

costofgoodssold銷貨成本

credit貸方

creditadvice貸項(xiàng)通知單（銀行用）

creditnote貸項(xiàng)通知單

creditperiodallowedtotradedebtors應(yīng)收帳款賒帳期限

creditperiodreceivedformtradecreditors應(yīng)付帳款賒帳期限

creditor債權(quán)人

creditorsledger應(yīng)付帳款分類帳

creditorsledgercontrolaccount應(yīng)付帳款分類帳統(tǒng)制帳戶

currentassets流動(dòng)資產(chǎn)

currentliabilities流動(dòng)負(fù)債

currentratio流動(dòng)比率

debenture債券

debit借方

debitadvice借項(xiàng)通知單（銀行用）

debitnote借項(xiàng)通知單

debtorsledger應(yīng)收帳款分類帳

debtorsledgercontrolaccount應(yīng)收帳款分類帳統(tǒng)制帳戶

delcrederecommission擔(dān)保還款傭金

deficit虧細(xì)

depreciation折舊

depreciationaccountmethod折舊帳法

depreciationprovisionaccountmethod折I日準(zhǔn)備帳法

directexpenses直接費(fèi)用

directmaterial直接原料

directwages直接工資

discount貼現(xiàn)，折價(jià)

discountsallowed銷貨折扣

discountcolumn折扣欄

discountsreceived購貨折扣

discountingbillofexchange票據(jù)貝占現(xiàn)

discountingcharge貼現(xiàn)手續(xù)費(fèi)

dishonouredbill拒付票據(jù)

double-entrybookkeeping復(fù)式簿記

draft匯票

drawee受票人

drawer發(fā)票人

drawings提用

drawingsaccount提款帳

endorsement背書

entershort截線

entity個(gè)體

errorofcommission帳名調(diào)亂錯(cuò)誤

errorofomission遺漏錯(cuò)誤

erroroforiginalentry原始分錄錯(cuò)誤

errorofprinciple原則性錯(cuò)誤

expenses費(fèi)用

extract抽取

facilityextent透支額度

factoryoverhead間接制造成本

finalaccounts決算表

finishedgoods制成品

fixedassets固定資產(chǎn)

floatingcharge流動(dòng)抵押品

forfeiture沒收

freehold永久業(yè)權(quán)

generalbookoforiginalentry普通原始簿

generaljournal日記簿

generalledger總分類帳

goingconcern繼續(xù)經(jīng)營

goodsintransit在運(yùn)品

goodsrepossessedvalue資產(chǎn)收回價(jià)值

goodssentonconsignmentaccount貨物寄銷帳

goodwill商譽(yù)

grossloss毛損

grossprofit毛利

grossprofitratio毛利率

hirepurchase租購

hirer租購公司

historicalcost歷史成本

holder持票人

honourthebillofexchange結(jié)算票據(jù)

impersonalaccount非人名帳戶

imprestsystem定額制度

incomedetermination損益計(jì)算

indirectexpenses間接費(fèi)用

indirectmaterial間接原料

indirectwages間接工資

interestaccountmethod利息帳法

interestsuspenseaccountmethod預(yù)計(jì)禾息帳法

invoice發(fā)票

issuedatpar平價(jià)發(fā)行

issuedatpremium溢價(jià)發(fā)行

issuedcapital已發(fā)行股本

joint共同

jointventure短期合營

jointventureaccount短期合營帳

journal日記簿

ledger分類帳

legalperson法人

liabilities負(fù)債

liquidityratio速動(dòng)比率

long-termliabilities長期負(fù)債

manufacturingaccount制」造成本會(huì)計(jì)

margin毛利率

mark-up力口成

match配比

materiality重點(diǎn)車巨數(shù)

memorandum備忘

memorandumjointventureaccount短期合營備忘帳

memorandumofassociation組織大綱

minoritybalance少量余額

monthlystatement月結(jié)單

netcurrentassets凈流動(dòng)資產(chǎn)

netloss凈損失

netprofit純利

netprofitratio純利率

netpurchases購貨凈額

netsales銷貨凈額

nominalaccount虛帳戶

noting公證文件

notingcharges票據(jù)拒付手續(xù)費(fèi)

objectclause目標(biāo)條款

offer認(rèn)講意圖

openingstock期初存貨

openingentries開帳分錄

option購買權(quán)

ordinaryshares普通股

overdr