《专业英语-《常用会计词汇》》由会员分享，可在线阅读，更多相关《专业英语-《常用会计词汇》（26页珍藏版）》请在金锄头文库上搜索。
1、专业英语-常用会计词汇+accept &EkSsept 接纳 +acceptance&EkSseptEns承兑+accepted draft/bil1已承兑汇票+acceptor&EkseptE(r)承兑人+account&E5kaunt科目，帐户+account for说明+accoimt 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&E5dVQstmEnt调整+allocation&7AlEu5kei
2、FEn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+balanee sheet资产负债表+bank reconciliation statement银行往來调节表+bill
3、 of exchange, draft汇票 +bill payable应付票据+bill receivable应收票据+book of original entry原始分录簿+bookkeeping&5buk7ki:piN簿记+business entity企业个体+call &kC:l催缴股款+called-up capital己催缴股本+calls in arrear欠付催缴股款+capital&5kApitEl资本 +capital employed 动用资金+capital expenditure资本支出capital redemption reserve fund赎回资本准备金+ca
4、sh book现金Fl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记帐吋借贷方互调+conservatism&kEn5sE:vEtizEm稳健保守 +consignee&kEnsai5ni:承销人+consignment&kEn5sainmEnt寄销consignment account寄销帐+consignor&kEnsalnE(r), 9kCnsaInR:(r)寄销人+consistency&kEn5sIstEnsI 一贯
5、原则+contingent liability或有负债+contra&5kCntrE对销+cost accounting成本会计+cost of goods sold销货成本 +credit&5kredit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应付帐款赊帐期限+creditor&5kreditE债权人+creditors ledger应付帐款分类帐creditors l
6、edger control account应付帐款分类帐统制帐户+current assets流动资产current liabilities流动负债+current ratio流动比率+debenture&di5bentFE债券+debit&5debit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&5defisit亏细+depreciation&di7pri:
7、Fi5eiFEn折旧 +depreciation accoimt method折旧帐法+depreciation provision account method折旧准备帐法+direct expenses直接费用+direct material直接原料+direct wages直接工资discount&5diskaunt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+dishonoure
8、d bill拒付票据+double-entry bookkeeping复式簿记+draft&drB:ft汇票drawee&drC:5i:受票人drawer&5drC:E发票人drawings提用+drawings accoimt提款帐 +endorsement&in5dC:smEnt背书+enter short截线entity&5entiti个体terror of commission帐名调乱错误+error of omission遗漏错误terror of original entry原始分录错误+error of principle原则性错误expenses费用extract&iks5tr
9、Akt抽取+fac订ity 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流动抵押品forfeiture&5fC:fitFE没收freehold&5fri:hEJld永久业权+general book of original entry普通原始簿+general journal Fl记簿general ledger总分类帐+going concern继续经营+goods in transit 在运品+goods repossessed va
10、lue资产收回价值+goods sent on consignment account货物寄销帐goodwill&Jd5wIl商誉+gross loss毛损+gross profit毛利+gross profit ratio毛利率+hire purchase租购 +hirer&halErE(r)租购公司 +historical cost历史成本+holder&5hEuldE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损益计算indirect ex
11、penses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 预计利息帐法+invoice&5invCis发票+issued at par平价发行+issued at premium溢价发行+issued capital已发行股本+jointfedVCint共同+joint venture短期合营+joint venture account短期合营帐journal&5dVE:nl Fl记簿ledger&51edVE分类帐+legal
12、 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&5mB:dVin毛利率+mark-up加成+match&mAtF配比+materiality&mE7tiEri5Aliti重点锂数+memoranduni&7memE5rAndEm备忘+memoranduni 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净流动资产+net loss净损失+net profit纯利 +net profit ratio纯利率+net purchases购货净额+net
