会计科目中英文对照.docx

会计科目中英文对照.docx

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会计科目中英文对照

汉英会计词汇

人名帐户personalaccount

工作底稿workingpaper

已承兑汇票accepteddraft/bill

已发行股本issuedcapital

己催缴股本called-upcapital

己缴股本paid-upcapital

已赎回票据retiredbill

欠付催缴股款callsinarrear

毛存现金cashinhand

毛利grossprofit

毛利率grossprofitratio/margin

毛损grossloss

日记簿journal

月结单monthlystatement

少量余额minoritybalance

分配allocation

分类帐ledger

公证文件noting

分摊apportionment

加成mark-up

永久业权freehold

主要本钱primecost

未催缴股本uncalledcapital

申请及分配applicationandallotment

目标条款objectclause

平价发行issuedatpar

出让人帐vendoraccount

自平self-balancing

自平分类帐self-balancingledger

自动转帐autopay

本钱会计costaccounting

共同joint

存货记录簿stockrecords

存货周转率stockturnoverrate

存货帐stockaccount

年终盘点存货year-endstocktaking

企业个体businessentity

合伙企业partnership

在运品goodsintransit

在制品work-in-progress

呆帐baddebts

呆帐准备provisionforbaddebts

没收forfeiture

利息帐法interestaccountmethod

重置replacement

决算表finalaccounts

折扣栏discountcolumn

折旧depreciation

折旧帐法depreciationaccountmethod

折旧准备帐法depreciationprovisionaccountmethod

折价discount

非人名帐户impersonalaccount

抽取extract

固定资产fixedassets

长期负债long-termliabilities

法人legalperson

股本sharecapital

拒付票据dishonouredbill

股份share

或有负债contingentliability

所有权ownership

承兑acceptance

承兑人acceptor

法定股本authorisedcapital

股东主权shareholders’equity

股东资金shareholders’fund

受票人drawee

直线折旧法straight-linedepreciationmethod

直接工资directwages

直接原料directmaterial

直接费用directexpenses

股票sharecertificate

承销人consignee

承销清单accountsales

抵销set-offs

抵销性错误compensatingerror

定额制度imprestsystem

科目account

负债liabilities

信讬人trustee

按比例分配prorata

背书endorsement

持票人holder

盈余surplus

盈余分拨帐appropriationaccount

重点钜数materiality

重估折旧法revaluationdepreciationmethod

借方debit

借项通知单debitnote

借项通知单（银行用）debitadvice

库存现金cashinhand

配比match

个别several

纯利netprofit

纯利率netprofitratio

记帐时借贷方互调completereversalofentries

特别原始簿specialbookoforiginalentry

原始分录错误erroroforiginalentry

原始分录簿bookoforiginalentry

原那么性错误errorofprinciple

流动资产currentassets

流动负债currentliabilities

流动比率currentratio

流动抵押品floatingcharge

租购hirepurchase

租购公司hirer

个体entity

差额承上balancebroughtdown

差额承前balancebroughtforward

差额转下balancecarrieddown

帐户account

透支overdraft

透支额度facilityextent

名调乱错误errorofcommission

现金日记簿cashbook

现金收支帐receiptsandpaymentsaccount

现金折扣cashdiscount

虚帐户nominalaccount

净损失netloss

累积基金accumulatedfund

停顿经营quitconcern

动用资金capitalemployed

专利税royalty

专利权patent

货物寄销帐goodssentonconsignmentaccount

票面值parvalue

接纳accept

净流动资产netcurrentassets

速动比率liquidityratio

寄销consignment

寄销人consignor

寄销帐consignmentaccount

票据拒付手续费notingcharges

票据贴现discountingbillofexchange

组织大纲memorandumofassociation

组织章程articlesofassociation

商誉goodwill

贷方credit

贷项通知单creditnote

贷项通知单（银行用）creditadvice

提用drawings

提款帐drawingsaccount

费用expenses

期未存货closingstock

期初存货openingstock

单式簿记single-entrybookkeeping

备忘memorandum

补助分类帐subsidiaryaccount

报表statement

贴现discount

发票invoice

发票人drawer

间接工资indirectwages

贴现手续费discountingcharge

普通股ordinaryshares

普通日记簿generaljournal

普通原始簿generalbookoforiginalentry

间接原料indirectmaterial

间接费用indirectexpenses,overhead

间接制造本钱factoryoverhead

开帐分录openingentries

结帐分录closingentries

短期合营jointventure

短期合营帐jointventureaccount

短期合营备忘帐memorandumjointventureaccount

结算票据honourthebillofexchange

超额利润superprofit

资本capital

资本主proprietor

资本支出capitalexpenditure

资本报酬率returnoncapitalemployed

零用现金凭单pettycashvoucher

零用现金簿pettycashbook

债权人creditor

债券debenture

预计利息帐法interestsuspenseaccountmethod

预付费用prepaidexpenses

预取收益receiptinadvance

会计等式accountingequation

损益帐profitandlossaccount

损益计算incomedetermination

过帐posting

资产assets

资产负债表balancesheet

资产收回价值goodsrepossessedvalue

试算表trialbalance

经常性工程recurrentitem

溢价premium

溢价发行issuedatpremium

催缴股款call

银行往来调节表bankreconciliationstatement

复式簿记double-entrybookkeeping

说明accountfor

实帐户realaccount

对销contra

制成品finishedgoods

汇票billofexchange,draft

实际本钱actualcost

截线entershort

认讲意图offer

暂记帐户suspenseaccount

销货本钱costofgoodssold

销货折扣discountsallowed

销货退回簿returnsinwardsbook

销货净额netsales

销货发票salesinvoice

销货簿salesjournal

调整adjustment

制造本钱会计manufacturingaccount

数量表达及稳定货币量度quantifiabilityandstablemonetary

measure

随要随付payableondemand

余绌surplusanddeficit

遗漏错误errorofomission

余额承上balancebroughtdown

余额承前balancebroughtforward

余额递减折旧法reducingbalancedepreciationmethod

余额转下balancecarrieddown

历史本钱historicalcost

担保还款佣金delcrederecommission

总分类帐generalledger

应付帐款分类帐creditorsledger,purchasesledger

应付帐款分类帐统制帐户creditorsledgercontrolaccount,

purchasesledgercontrolaccount

应收帐款分类帐debtorsledger,salesledger

应收帐款分类帐统制帐户debtorsledgercontrolaccount,sales

ledgercontrolaccount

应计收益accruedincome

亏绌deficit

购货折扣discountsreceived

购货退出簿returnsoutwardsbook

购货帐purchasesaccount

购货净额netpurchases

购货簿purchasesjournal

营业折扣tradediscount

购销帐tradingaccount

购销损益帐tradingandprofitandlossaccount

优先股preferenceshares

应付帐款赊帐期限creditperiodreceivedformtrade

creditors

应付票据billpayable

应收帐款赊帐期限creditperiodallowedtotradedebtors

应收票据billreceivable

应计根底accruedbasis

购置权option

偿债基金sinkingfund

营运资金比率workingcapitalratio

转让transfer

旧换新trade-in

稳健保守conservatism,prudence

簿记bookkeeping

继续经营goingconcern

变产帐realisationaccount

赎回资本准备金capitalredemptionreservefund

汉英会计词汇

人名帐户personalaccount

工作底稿workingpaper

已承兑汇票accepteddraft/bill

已发行股本issuedcapital

己催缴股本called-upcapital

己缴股本paid-upcapital

已赎回票据retiredbill

欠付催缴股款callsinarrear

毛存现金cashinhand

毛利grossprofit

毛利率grossprofitratio/margin

毛损grossloss

日记簿journal

月结单monthlystatement

少量余额minoritybalance

分配allocation

分类帐ledger

公证文件noting

分摊apportionment

加成mark-up

永久业权freehold

主要本钱primecost

未催缴股本uncalledcapital

申请及分配applicationandallotment

目标条款objectclause

平价发行issuedatpar

出让人帐vendoraccount

自平self-balancing

自平分类帐self-balancingledger

自动转帐autopay

本钱会计costaccounting

共同joint

存货记录簿stockrecords

存货周转率stockturnoverrate

存货帐stockaccount

年终盘点存货year-endstocktaking

企业个体businessentity

合伙企业partnership

在运品goodsintransit

在制品work-in-progress

呆帐baddebts

呆帐准备provisionforbaddebts

没收forfeiture

利息帐法interestaccountmethod

重置replacement

决算表finalaccounts

折扣栏discountcolumn

折旧depreciation

折旧帐法depreciationaccountmethod

折旧准备帐法depreciationprovisionaccountmethod

折价discount

非人名帐户impersonalaccount

抽取extract

固定资产fixedassets

长期负债long-termliabilities

法人legalperson

股本sharecapital

拒付票据dishonouredbill

股份share

或有负债contingentliability

所有权ownership

承兑acceptance

承兑人acceptor

法定股本authorisedcapital

股东主权shareholders’equity

股东资金shareholders’fund

受票人drawee

直线折旧法straight-linedepreciationmethod

直接工资directwages

直接原料directmaterial

直接费用directexpenses

股票sharecertificate

承销人consignee

承销清单accountsales

抵销set-offs

抵销性错误compensatingerror

定额制度imprestsystem

科目account

负债liabilities

信讬人trustee

按比例分配prorata

背书endorsement

持票人holder

盈余surplus

盈余分拨帐appropriationaccount

重点钜数materiality

重估折旧法revaluationdepreciationmethod

借方debit

借项通知单debitnote

借项通知单（银行用）debitadvice

库存现金cashinhand

配比match

个别several

纯利netprofit

纯利率netprofitratio

记帐时借贷方互调completereversalofentries

特别原始簿specialbookoforiginalentry

原始分录错误erroroforiginalentry

原始分录簿bookoforiginalentry

原那么性错误errorofprinciple

流动资产currentassets

流动负债currentliabilities

流动比率currentratio

流动抵押品floatingcharge

租购hirepurchase

租购公司hirer

个体entity

差额承上balancebroughtdown

差额承前balancebroughtforward

差额转下balancecarrieddown

帐户account

透支overdraft

透支额度facilityextent

名调乱错误errorofcommission

现金日记簿cashbook

现金收支帐receiptsandpaymentsaccount

现金折扣cashdiscount

虚帐户nominalaccount

净损失netloss

累积基金accumulatedfund

停顿经营quitconcern

动用资金capitalemployed

专利税royalty

专利权patent

货物寄销帐goodssentonconsignmentaccount

票面值parvalue

接纳accept

净流动资产netcurrentassets

速动比率liquidityratio

寄销consignment

寄销人consignor

寄销帐consignmentaccount

票据拒付手续费notingcharges

票据贴现discountingbillofexchange

组织大纲memorandumofassociation

组织章程articlesofassociation

商誉goodwill

贷方credit

贷项通知单creditnote

贷项通知单（银行用）creditadvice

提用drawings

提款帐drawingsaccount

费用expenses

期未存货closingstock

期初存货openingstock

单式簿记single-entrybookkeeping

备忘memorandum

补助分类帐subsidiaryaccount

报表statement

贴现discount

发票invoice

发票人drawer

间接工资indirectwages

贴现手续费discountingcharge

普通股ordinaryshares

普通日记簿generaljournal

普通原始簿generalbookoforiginalentry

间接原料indirectmaterial

间接费用indirectexpenses,overhead

间接制造本钱factoryoverhead

开帐分录openingentries

结帐分录closingentries

短期合营jointventure

短期合营帐jointventureaccount

短期合营备忘帐memorandumjointventureaccount

结算票据honourthebillofexchange

超额利润superprofit

资本capital

资本主proprietor

资本支出capitalexpenditure

资本报酬率returnoncapitalemployed

零用现金凭单pettycashvoucher

零用现金簿pettycashbook

债权人creditor

债券debenture

预计利息帐法interestsuspenseaccountmethod

预付费用prepaidexpenses

预取收益receiptinadvance

会计等式accountingequation

损益帐profi