会计英语术语1

会计英语术语1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流淌资产current assets流淌负债current liabilities流淌比率current ratio流淌抵押品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净缺失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物资寄销帐goods sent on consignment account票面值par value接纳accept净流淌资产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一般股ordinary shares一般日记簿general journal一般原始簿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资本酬劳率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估量利息帐法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损益运算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银行往来调剂表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其它资产 other assets递延资产 deferred assets债券发行成本 deferred bond issuance costs长期预付租金 long-term prepaid rent长期预付保险费 long-term prepaid insurance递延所得税资产 deferred income tax assets预付退休金 prepaid pension cost其它递延资产 other deferred assets闲置资产 idle assets闲置资产 idle assets长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 长期应收票据 long-term notes receivable长期应收帐款 long-term accounts receivable催收帐款 overdue receivables长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties其它长期应收款项 other long-term receivables备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables出租资产 assets leased to others出租资产 assets leased to others出租资产 -重估增值 assets leased to others - incremental value from revaluation 累积折旧 -出租资产 accumulated depreciation - assets leased to others存出保证金 refundable deposit资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions 保留盈余(或累积亏损)如需转载，请注明来自FanE『翻译中国』;// retained earnings (accumulated deficit)如需转载，请注明来自FanE『翻译中国』;// 法定盈余公积 legal reserve法定盈余公积 legal reserve专门盈余公积 special reserve意外缺失预备 contingency reserve改良扩充预备 improvement and expansion reserve偿债预备 special reserve for redemption of liabilities其它专门盈余公积 other special reserve未分配盈余(或累积亏损)如需转载，请注明来自FanE『翻译中国』;// retained earnings-inappropriate (or accumulated deficit) 如需转载，请注明来自FanE『翻译中国』;// 累积盈亏 accumulated profit or loss前期损益调整 prior period adjustments本期损益 net income or loss for current period杂项资产 miscellaneous assets受限制存款 certificate of deposit - restricted杂项资产 -其它 miscellaneous assets - other负债 liabilities~ 流淌负债 current liabilities短期借款 short-term borrowings(debt)如需转载，请注明来自FanE『翻译中国』;// 银行透支 bank overdraft银行借款 bank loan短期借款 -业主 short-term borrowings - owners短期借款 -职员 short-term borrowings - employees短期借款 -关系人 short-term borrowings- related parties短期借款 -其它 short-term borrowings - other应对短期票券 short-term notes and bills payable应对商业本票 commercial paper payable银行承兑汇票 bank acceptance其它应对短期票券 other short-term notes and bills payable应对短期票券折价 discount on short-term notes and bills payable应对票据 notes payable应对票据 notes payable应对票据 -关系人 notes payable - related parties其它应对票据 other notes payable应对帐款 accounts pay able应对帐款 -关系人 accounts payable - related parties应对所得税 income taxes payable应对所得税 income tax payable应对费用 accrued expenses应对薪工 accrued payroll应对租金 accrued rent payable应对利息 accrued interest payable应对营业税 accrued VAT payable应对税捐 -其它 accrued taxes payable- other其它应对费用 other accrued expenses payable~ 其它应对款 other payables应对购入远汇款 forward exchange contract payable应对远汇款 -外币 forward exchange contract payable - foreign currencies买卖远汇溢价 premium on forward exchange contract应对土地房屋款 payables on land and building purchased应对设备款 Payables on equipment其它应对款 -关系人 other payables - related parties 应对股利 dividend payable 应对红利 bonus payable应对董监事酬劳 compensation payable to directors and supervisors其它应对款 -其它 other payables - other预收款项advance receipts预收货款 sales revenue received in advance预收收入 revenue received in advance其它预收款 other advance receipts一年或一营业周期内到期长期负债 long-term liabilities -current portion一年或一营业周期内到期公司债 corporate bonds payable - current portion一年或一营业周期内到期长期借款 long-term loans payable - current portion一年或一营业周期内到期长期应对票据及款项 long-term notes and accounts payable due within one year or one operating cycle一年或一营业周期内到期长期应对票据及款项-关系人 long-term notes and accounts payables to related parties - current portion其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion ~ 其它流淌负债 other current liabilities销项税额 VAT received(or output tax)如需转载，请注明来自FanE『翻译中国』;// 暂收款 temporary receipts代收款 receipts under custody估量售后服务/保固负债 estimated warranty liabilities递延所得税负债 deferred income tax liabilities递延兑换利益 deferred foreign exchange gain业主(股东)如需转载，请注明来自FanE『翻译中国』;// 往来 owners current account同业往来 current account with others其它流淌负债-其它 other current liabilities - others长期负债 long-term liabilities应对公司债 corporate bonds payable应对公司债 corporate bonds payable应对公司债溢(折)如需转载，请注明来自FanE『翻译中国』;// 价 premium(discount)如需转载，请注明来自FanE『翻译中国』;// on corporate bonds payable （本文已被扫瞄2355 次）一贯原则consistency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要紧成本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呆帐预备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折旧预备帐法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直截了当工资direct wages直截了当原料direct material直截了当费用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专门原始簿special book of original entry（本文已被扫瞄2562 次）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数量表达及稳固货币量度quantifiability and stable monetary measure随要随付payable on demand余绌surplus and deficit遗漏错误error of omission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担保还款佣金del credere commission总分类帐general ledger应对帐款分类帐creditors ledger, purchases ledger应对帐款分类帐统制帐户creditors ledger control account, purchases ledger control account 应收帐款分类帐debtors ledger, sales ledger应收帐款分类帐统制帐户debtors ledger control account, sales 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应对帐款赊帐期限credit period received form trade creditors应对票据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连续经营going concern变产帐realisation account赎回资本预备金capital redemption reserve fund英汉会计词汇accept 接纳acceptance 承兑accepted draft/bill 已承兑汇票acceptor 承兑人account 科目，帐户account for 说明account sales 承销清单accounting equation 会计等式accrued basis 应计基础accrued income 应计收益accumulated fund 累积基金actual cost 实际成本adjustment 调整allocation 分配application and allotment 申请及分配apportionment 分摊appropriation account 盈余分拨帐articles of association 组织章程assets 资产authorised capital 法定股本autopay 自动转帐bad debts 呆帐balance brought down 余额承上balance brought forward 余额承前balance carried down 余额转下balance sheet 资产负债表bank reconciliation statement 银行往来调剂表bill of exchange, draft 汇票bill payable 应对票据bill receivable 应收票据book of original entry 原始分录簿bookkeeping 簿记business entity 企业个体call 催缴股款called-up capital 己催缴股本calls in arrear 欠付催缴股款capital 资本capital employed 动用资金capital expenditure 资本支出capital redemption reserve fund 赎回资本预备金cash book 现金日记簿cash discount 现金折扣cash in hand 手存现金closing stock 期未存货compensating error 抵销性错误complete reversal of entries 记帐时借贷方互调conservatism 稳健保守consignee 承销人consignment 寄销consignment account 寄销帐consignor 寄销人consistency 一贯原则contingent liability 或有负债contra 对销cost accounting 成本会计cost of goods sold 销货成本credit 贷方credit advice 贷项通知单(银行用)credit note 贷项通知单credit period allowed to trade debtors 应收帐款赊帐期限credit period received form trade creditors 应对帐款赊帐期限creditor 债权人creditors ledger 应对帐款分类帐creditors ledger control account 应对帐款分类帐统制帐户current assets 流淌资产current liabilities 流淌负债current ratio 流淌比率debenture 债券debit 借方debit advice 借项通知单(银行用)debit note 借项通知单debtors ledger 应收帐款分类帐debtors ledger control account 应收帐款分类帐统制帐户del credere commission 担保还款佣金deficit 亏绌depreciation 折旧depreciation account method 折旧帐法depreciation provision account method 折旧预备帐法direct expenses 直截了当费用direct material 直截了当原料direct wages 直截了当工资discount 贴现，折价discounts allowed 销货折扣discount column 折扣栏discounts received 购货折扣discounting bill of exchange 票据贴现discounting charge 贴现手续费dishonoured bill 拒付票据double-entry bookkeeping 复式簿记draft 汇票drawee 受票人drawer 发票人drawings 提用drawings account 提款帐endorsement 背书enter short 截线entity 个体error of commission 帐名调乱错误error of omission 遗漏错误error of original entry 原始分录错误error of principle 原则性错误expenses 费用extract 抽取facility extent 透支额度factory overhead 间接制造成本final accounts 决算表finished goods 制成品fixed assets 固定资产floating charge 流淌抵押品forfeiture 没收freehold 永久业权general book of original entry 一般原始簿general journal 日记簿general ledger 总分类帐going concern 连续经营goods in transit 在运品goods repossessed value 资产收回价值goods sent on consignment account 物资寄销帐goodwill 商誉gross loss 毛损gross profit 毛利gross profit ratio 毛利率hire purchase 租购hirer 租购公司historical cost 历史成本holder 持票人honour the bill of exchange 结算票据impersonal account 非人名帐户imprest system 定额制度income determination 损益运算indirect expenses 间接费用indirect material 间接原料indirect wages 间接工资interest account method 利息帐法interest suspense account method 估量利息帐法invoice 发票issued at par 平价发行issued at premium 溢价发行issued capital 已发行股本joint 共同joint venture 短期合营joint venture account 短期合营帐journal 日记簿ledger 分类帐legal person 法人liabilities 负债liquidity ratio 速动比率long-term liabilities 长期负债manufacturing account 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memorandum joint venture account 短期合营备忘帐memorandum of association 组织大纲minority balance 少量余额monthly statement 月结单net current assets 净流淌资产net loss 净缺失net profit 纯利net profit ratio 纯利率net purchases 购货净额net sales 销货净额nominal account 虚帐户noting 公证文件noting charges 票据拒付手续费object clause 目标条款offer 认讲意图opening stock 期初存货opening entries 开帐分录option 购买权ordinary shares 一般股overdraft 透支overhead 间接费用ownership 所有权paid-up capital 己缴股本par value 票面值partnership 合伙企业patent 专利权payable on demand 随要随付personal account 人名帐户petty cash book 零用现金簿petty cash voucher 零用现金凭单posting 过帐preference shares 优先股premium 溢价prepaid expenses 预付费用prime cost 要紧成本pro rata 按比例分配profit and loss account 损益帐proprietor 资本主provision for bad debts 呆帐预备prudence 稳健保守purchases account 购货帐purchases journal 购货簿purchases ledger 应对帐款分类帐purchases ledger control account 应对帐款分类帐统制帐户quantifiability and stable monetary measure 数量表达及稳固货币量度quit concern 停止经营real account 实帐户realisation account 变产帐receipts and payments account 现金收支帐receipt in advance 预取收益recurrent item 经常性项目reducing balance depreciation method 余额递减折旧法replacement 重置retired bill 已赎回票据returns inwards book 销货退回簿return on capital employed 资本酬劳率returns outwards book 购货退出簿revaluation depreciation method 重估折旧法royalty 专利税sales invoice 销货发票sales journal 销货簿sales ledger 应收帐款分类帐sales ledger control account 应收帐款分类帐统制帐户set-offs 抵销several 个别share 股份share capital 股本share certificate 股票shareholders’equity 股东主权shareholders’fund 股东资金self-balancing 自平self-balancing ledger 自平分类帐single-entry bookkeeping 单式簿记sinking fund 偿债基金special book of original entry 专门原始簿statement 报表stock account 存货帐stock records 存货记录簿stock turnover rate 存货周转率straight-line depreciation method 直线折旧法subsidiary account 补助分类帐super profit 超额利润surplus 盈余surplus and deficit 余绌suspense account 暂记帐户trade discount 营业折扣trade-in 旧换新trading account 购销帐trading and profit and loss account 购销损益帐transfer 转让trial balance 试算表trustee 信讬人uncalled capital 未催缴股本vendor account 出让人帐work-in-progress 在制品working capital ratio 营运资金比率working paper 工作底稿year-end stock taking 年终盘点存货（本文已被扫瞄2566 次）。