会计英语术语1.docx
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会计英语术语1.docx
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会计英语术语1
会计英语术语1
原始分录错误erroroforiginalentry
原始分录簿bookoforiginalentry
原则性错误errorofprinciple
流淌资产currentassets
流淌负债currentliabilities
流淌比率currentratio
流淌抵押品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
净缺失netloss
累积基金accumulatedfund
停止经营quitconcern
动用资金capitalemployed
专利税royalty
专利权patent
物资寄销帐goodssentonconsignmentaccount
票面值parvalue
接纳accept
净流淌资产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
一般股ordinaryshares
一般日记簿generaljournal
一般原始簿generalbookoforiginalentry
间接原料indirectmaterial
间接费用indirectexpenses,overhead
间接制造成本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
资本酬劳率returnoncapitalemployed
零用现金凭单pettycashvoucher
零用现金簿pettycashbook
债权人creditor
债券debenture
估量利息帐法interestsuspenseaccountmethod
预付费用prepaidexpenses
预取收益receiptinadvance
会计等式accountingequation
损益帐profitandlossaccount
损益运算incomedetermination
过帐posting
资产assets
资产负债表balancesheet
资产收回价值goodsrepossessedvalue
试算表trialbalance
经常性项目recurrentitem
溢价premium
溢价发行issuedatpremium
催缴股款call
银行往来调剂表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
实际成本actualcost
截线entershort
其它资产otherassets
递延资产deferredassets
债券发行成本deferredbondissuancecosts
长期预付租金long-termprepaidrent
长期预付保险费long-termprepaidinsurance
递延所得税资产deferredincometaxassets
预付退休金prepaidpensioncost
其它递延资产otherdeferredassets
闲置资产idleassets
闲置资产idleassets
长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables
长期应收票据long-termnotesreceivable
长期应收帐款long-termaccountsreceivable
催收帐款overduereceivables
长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties
其它长期应收款项otherlong-termreceivables
备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables
出租资产assetsleasedtoothers
出租资产assetsleasedtoothers
出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation
累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers
存出保证金refundabledeposit
资本公积-库藏股票交易additionalpaid-incapital-treasurystocktrans-actions
保留盈余(或累积亏损)
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;//FanE.cnretainedearnings(accumulateddeficit)
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法定盈余公积legalreserve
法定盈余公积legalreserve
专门盈余公积specialreserve
意外缺失预备contingencyreserve
改良扩充预备improvementandexpansionreserve
偿债预备specialreserveforredemptionofliabilities
其它专门盈余公积otherspecialreserve
未分配盈余(或累积亏损)
如需转载,请注明来自FanE『翻译中国』
;//FanE.cnretainedearnings-inappropriate(oraccumulateddeficit)
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累积盈亏accumulatedprofitorloss
前期损益调整priorperiodadjustments
本期损益netincomeorlossforcurrentperiod
杂项资产miscellaneousassets
受限制存款certificateofdeposit-restricted
杂项资产-其它miscellaneousassets-other
负债liabilities
~流淌负债currentliabilities
短期借款short-termborrowings(debt)
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银行透支bankoverdraft
银行借款bankloan
短期借款-业主short-termborrowings-owners
短期借款-职员short-termborrowings-employees
短期借款-关系人short-termborrowings-relatedparties
短期借款-其它short-termborrowings-other
应对短期票券short-termnotesandbillspayable
应对商业本票commercialpaperpayable
银行承兑汇票bankacceptance
其它应对短期票券othershort-termnotesandbillspayable
应对短期票券折价discountonshort-termnotesandbillspayable
应对票据notespayable
应对票据notespayable
应对票据-关系人notespayable-relatedparties
其它应对票据othernotespayable
应对帐款accountspayable
应对帐款-关系人accountspayable-relatedparties
应对所得税incometaxespayable
应对所得税incometaxpayable
应对费用accruedexpenses
应对薪工accruedpayroll
应对租金accruedrentpayable
应对利息accruedinterestpayable
应对营业税accruedVATpayable
应对税捐-其它accruedtaxespayable-other
其它应对费用otheraccruedexpensespayable
~其它应对款otherpayables
应对购入远汇款forwardexchangecontractpayable
应对远汇款-外币forwardexchangecontractpayable-foreigncurrencies
买卖远汇溢价premiumonforwardexchangecontract
应对土地房屋款payablesonlandandbuildingpurchased
应对设备款Payablesonequipment
其它应对款-关系人otherpayables-relatedparties应对股利dividendpayable
应对红利bonuspayable
应对董监事酬劳compensationpayabletodirectorsandsupervisors
其它应对款-其它otherpayables-other
预收款项advancereceipts
预收货款salesrevenuereceivedinadvance
预收收入revenuereceivedinadvance
其它预收款otheradvancereceipts
一年或一营业周期内到期长期负债long-termliabilities-currentportion
一年或一营业周期内到期公司债corporatebondspayable-currentportion
一年或一营业周期内到期长期借款long-termloanspayable-currentportion
一年或一营业周期内到期长期应对票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle
一年或一营业周期内到期长期应对票据及款项-关系人long-termnotesandaccountspayablestorelatedparties-currentportion
其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion
~其它流淌负债othercurrentliabilities
销项税额VATreceived(oroutputtax)
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暂收款temporaryreceipts
代收款receiptsundercustody
估量售后服务/保固负债estimatedwarrantyliabilities
递延所得税负债deferredincometaxliabilities
递延兑换利益deferredforeignexchangegain
业主(股东)
如需转载,请注明来自FanE『翻译中国』
;//FanE.cn往来ownerscurrentaccount
同业往来currentaccountwithothers
其它流淌负债-其它othercurrentliabilities-others
长期负债long-termliabilities
应对公司债corporatebondspayable
应对公司债corporatebondspayable
应对公司债溢(折)
如需转载,请注明来自FanE『翻译中国』
;//FanE.cn价premium(discount)
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;//FanE.cnoncorporatebondspayable
(本文已被扫瞄2355次)
一贯原则consistency
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
要紧成本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
成本会计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
呆帐预备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
折旧预备帐法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
直截了当工资directwages
直截了当原料directmaterial
直截了当费用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
专门原始簿specialbookoforiginalentry
(本文已被扫瞄2562次)
认讲意图offer
暂记帐户suspenseaccount
销货成本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
制造成本会计manufacturingaccount
数量表达及稳固货币量度quantifiabilityandstablemonetarymeasure
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
历史成本historicalcost
担保还款佣金delcrederecommission
总分类帐generalledger
应对帐款分类帐creditorsledger,purchasesledger
应对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,salesledgercontrolaccount
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
应对帐款赊帐期限creditperiodreceivedformtradecreditors
应对票据billpayable
应收帐款赊帐期限creditperiodallowedtotradedebtors
应收票据billreceivable
应计基础accruedbasis
购买权option
偿债基金sinkingfund
营运资金比率workingcapitalr
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