会计科目中英文对照

汉英会计词汇

人名帐户personal account 工作底稿working paper 已承兑汇票accepted draft/bill 已发行股本issued capital 己催缴股本called-up capital 己缴股本paid-up capital 已赎回票据retired bill 欠付催缴股款calls in arrear 毛存现金cash in hand 毛利gross profit 毛利率gross profit ratio/margin 毛损gross loss 日记簿journal 月结单monthly statement 少量余额minority balance 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prime cost 未催缴股本uncalled capital 申请及分配application and allotment 目标条款object clause 平价发行issued at par 出让人帐vendor account 自平

self-balancing 自平分类帐self-balancing ledger 自动转帐autopay 成本会计cost accounting 共同joint 存货记录簿stock records 存货周转率stock turnover rate 存货帐stock account 年终盘点存货year-end stock taking 企业个体business entity 合伙企业partnership 在运品goods in transit 在制品work-in-progress 呆帐bad debts 呆帐准备provision for bad debts 没收forfeiture 利息帐法interest account method 重置replacement 决算表final accounts 折扣栏discount column 折旧depreciation 折旧帐法depreciation account method 折旧准备帐法depreciation provision account method 折价discount 非人名帐户impersonal account 抽取extract 固定资产fixed assets 长期负债long-term liabilities 法人legal person 股本share capital 拒付票据dishonoured bill 股份share liability contingent 负债或有．

所有权ownership 承兑acceptance 承兑人acceptor 法定股本authorised capital 股东主权shareholders 'equity 股东资金shareholders 'fund 受票人drawee 直线折旧法straight-line depreciation method 直接工资direct wages 直接原料direct material 直接费用direct expenses 股票share certificate 承销人consignee 承销清单account sales 抵销set-offs 抵销性错误compensating error 定额制度imprest system 科目account 负债liabilities 信讬人trustee 按比例分配pro rata 背书endorsement 持票人holder 盈余surplus 盈余分拨帐appropriation account 重点钜数materiality 重估折旧法revaluation depreciation method 借方debit 借项通知单debit note 借项通知单（银行用） debit advice 库存现金cash in hand match 配比．个别several 纯利net profit 纯利率net profit ratio 记帐时借贷方互调complete reversal of entries 特别原始簿special book of original entry 原始分录错误error of original entry 原始分录簿book of original entry

原则性错误error of principle 流动资产current assets 流动负债current liabilities 流动比率current ratio 流动抵押品floating charge 租购hire purchase 租购公司hirer 个体entity 差额承上balance brought down 差额承前balance brought forward 差额转下balance carried down 帐户account 透支overdraft 透支额度facility extent 名调乱错误error of commission 现金日记簿cash book 现金收支帐receipts and payments account 现金折扣cash discount 虚帐户nominal account 净损失net loss 累积基金accumulated fund 停止经营quit concern 动用资金capital employed 专利税royalty patent 权利专．

货物寄销帐goods sent on consignment account 票面值par value

接纳accept 净流动资产net current assets 速动比率liquidity ratio 寄销consignment 寄销人consignor 寄销帐consignment account 票据拒付手续费noting charges 票据贴现discounting bill of exchange 组织大纲memorandum of association 组织章程articles of association 商誉goodwill 贷方credit 贷项通知单credit note 贷项通知单（银行用） credit advice 提用drawings 提款

帐drawings account 费用expenses 期未存货closing stock 期初存货opening stock 单式簿记single-entry bookkeeping 备忘memorandum 补助分类帐subsidiary account 报表statement 贴现discount 发票invoice 发票人drawer 间接工资indirect wages 贴现手续费discounting charge 普通股ordinary shares journal general 簿记普通日．普通原始簿general book of original entry 间接原料indirect material 间接费用indirect expenses, overhead 间接制造成本factory overhead 开帐分录opening entries 结帐分录closing entries 短期合营joint venture 短期合营帐joint venture account 短期合营备忘帐memorandum joint venture 结算票据honour the bill of exchange 超额利润super profit 资本capital 资本主proprietor 资本支出capital expenditure

account

资本报酬率return on capital employed 零用现金凭单petty cash voucher 零用现金簿petty cash book 债权人creditor 债券debenture 预计利息帐法interest suspense account method 预付

费用prepaid expenses 预取收益receipt in advance 会计等式accounting equation 损益帐profit and loss account 损益计算income determination 过帐posting 资产assets 资产负债表balance sheet 资产收回价值goods repossessed value 试算表

trial balance 经常性项目recurrent item premium 溢价．

溢价发行issued at premium 催缴股款call 银行往来调节表bank reconciliation statement 复式簿记double-entry bookkeeping 说明account for 实帐户real account 对销contra 制成品finished goods 汇票bill of exchange, draft 实际成本actual cost 截线

enter short 认讲意图offer

暂记帐户suspense account 销货成本cost of goods sold 销货折扣discounts allowed 销货退回簿returns inwards book 销货净额net sales 销货发票sales invoice 销货簿sales journal 调整adjustment 制造成本会计manufacturing account 数量表达及稳定货币量度quantifiability and stable measure

随要随付payable on demand 余绌surplus and deficit 遗漏错误error of omission

monetary

余额承上 balance brought down

余额承前 balance brought forward

余额递减折旧法 reducing balance depreciation method 余额转下 balance carried down

历史成本 historical cost commission credere del 款佣金还担保 总分类帐 general ledger

应付帐款分类帐 creditors ledger, purchases ledger 应付帐款分类帐统制帐户 creditors ledger control account,

account

ledger, sales ledger

debtors ledger control account, ledger control account 应计收益 accrued income 亏绌 deficit 购货折扣 discounts received 购货退出簿 returns outwards book 购货帐 purchases account 购货净额 net purchases 购货簿 purchases journal 营业折扣 trade discount 购销帐 trading account 购销损益帐 trading and profit and loss account 优先股 preference shares 应付帐款赊帐期限 credit period received form trade creditors 应付票据 bill payable 应收帐款赊帐期限 credit period allowed to trade debtors 应收票据 bill receivable 应计基础 accrued basis 购买权 option 偿债基金 sinking fund 营运资金比率 working capital ratio 转让 transfer 旧换新 trade-in 稳健保守 conservatism, prudence 簿记 bookkeeping concern going 继续经营． 变产帐 realisation account 赎回资本准备金 capital redemption reserve fund

汉英会计词汇

人名帐户 personal account 工作底稿 working paper 已承兑汇票 accepted draft/bill 已发行股本 issued capital 己催缴股本 called-up capital 己缴股本 paid-up capital 已赎回票据 retired bill 欠付催缴股款 calls in arrear 毛存现金 cash in hand 毛利 gross profit 毛利率 gross profit ratio/margin 毛损 gross loss 日记簿 journal 月结单 monthly statement 少量余额 minority balance 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 prime cost 未催缴股本 uncalled capital 申请及分配 application and allotment 目标条款 object clause 平价发行 issued at par 出让人帐 vendor account 自平 self-balancing 自平分类帐 self-balancing ledger 自动转帐 autopay 成本会计 cost accounting 共同 joint

存货记录簿 stock records 存货周转率 stock turnover rate 存货帐 stock account 年终盘点存货 year-end stock taking 企业个体 business entity 合伙企业 partnership 在运品 goods in transit 在制品 work-in-progress 呆帐 bad debts 呆帐准备 provision for bad

purchases ledger control 应收帐款分类帐 debtors 应收帐款分类帐统制帐户

sales

debts 没收forfeiture 利息帐法interest account method 重置replacement 决算表final accounts 折扣栏discount column 折旧depreciation 折旧帐法depreciation account method 折旧准备帐法depreciation provision account method 折价discount account impersonal 帐户非人名抽取extract 固定资产fixed assets 长期负债long-term liabilities 法人legal person 股本share capital 拒付票据dishonoured bill 股份share 或有负债contingent liability 所有权ownership 承兑acceptance 承兑人acceptor 法定股本authorised capital 股东主权shareholders 'equity 股东资金shareholders 'fund 受票人drawee 直线折旧法straight-line depreciation method 直接工资direct wages 直接原料direct material 直接费用direct expenses 股票share certificate 承销人consignee 承销清单account sales 抵销set-offs 抵销性错误compensating error

定额制度imprest system 科目account 负债liabilities 信讬人trustee 按比例分配pro rata 背书endorsement 持票人holder surplus 盈余．

盈余分拨帐appropriation account 重点钜数materiality

重估折旧法revaluation depreciation method 借方debit

借项通知单debit note 借项通知单（银行用） debit advice 库存现金cash in hand 配比match 个别several 纯利net profit 纯利率net profit ratio 记帐时借贷方互调complete reversal of entries 特别原始簿special book of original entry 原始分录错误error of original entry 原始分录簿book of original entry 原则性错误error of principle 流动资产current assets 流动负债current liabilities 流动比率current ratio 流动抵押品floating charge 租购hire purchase 租购公司hirer 个体entity 差额承上balance brought down 差额承前balance brought forward 差额转下balance carried down 帐户account 透支overdraft 透支额度facility extent 名调乱错误error of commission 现金日记簿cash book account payments and receipts 帐金收支现．现金折扣cash discount 虚帐户nominal account 净损失net loss 累积基金accumulated fund

停止经营quit concern 动用资金capital employed 专利税royalty 专利权patent 货物寄销帐goods sent on consignment account 票面值par value 接纳accept 净流动资产net current assets 速动比率liquidity ratio 寄销consignment 寄销人consignor 寄销帐consignment account 票据拒付手续费noting charges 票据贴现discounting bill of exchange 组织大纲memorandum of association 组织章程articles of association 商誉goodwill 贷方credit 贷项通知单credit note 贷项通知单（银行用） credit advice 提用drawings 提款帐drawings account 费用expenses 期未存货closing stock 期初存货opening stock 单式簿记single-entry bookkeeping 备忘memorandum account subsidiary 类帐助分补．

报表statement 贴现discount 发票invoice 发票人drawer 间接工资indirect wages 贴现手续费discounting charge 普通股ordinary shares 普通日记簿general journal 普通原始簿general book of original entry 间接原料indirect material 间接费用indirect expenses, overhead 间接制造成本factory overhead 开帐分录opening entries 结帐分录closing entries 短期合营joint venture 短期合营帐joint venture account 短期合营备忘帐memorandum joint venture account 结算票据honour the bill of exchange 超额利润super profit 资本capital 资本主proprietor 资本支出capital expenditure 资本报酬率return on capital employed 零用现金凭单petty cash voucher 零用现金簿petty cash book 债权人creditor 债券debenture 预计利息帐法interest suspense account method 预付费用prepaid expenses 预取收益receipt in advance 会计等式accounting equation account loss and profit 帐益损损益计算income determination 过帐posting 资产assets 资产负债表balance sheet 资产收回价值goods repossessed value 试算表trial balance 经常性项目recurrent item 溢价premium 溢价发行issued at premium 催缴股款call

银行往来调节表bank reconciliation statement 复式簿记double-entry bookkeeping 说明account for 实帐户real account 对销contra 制成品finished goods 汇票bill of exchange, draft 实际成本actual cost 截线enter short 认讲意图offer 暂记帐户suspense account 销货成本cost of goods sold 销货折扣discounts allowed 销货退回簿returns inwards book 销货净额net sales 销货发票sales invoice 销货簿sales journal 调整adjustment