常用会计词汇英译汉(在线收听

   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 银行往来调节表
  bill 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 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 赎回资本准备金
  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 应付帐款赊帐期限
  creditor 债权人
  creditors ledger 应付帐款分类帐
  creditors ledger 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 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 折旧准备帐法
  direct expenses 直接费用
  direct material 直接原料
  direct wages 直接工资
  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 流动抵押品
  forfeiture 没收
  freehold 永久业权
  general book of original entry 普通原始簿
  general journal 日记簿
  general ledger 总分类帐
  going concern 继续经营
  goods in transit 在运品
  goods repossessed value 资产收回价值
  goods sent on consignment account 货物寄销帐
  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 损益计算
  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 预计利息帐法
  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 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 普通股
  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 主要成本
  pro rata 按比例分配
  profit and loss account 损益帐
  proprietor 资本主
  provision for bad debts 呆帐准备
  prudence 稳健保守
  purchases account 购货帐
  purchases journal 购货簿
  purchases ledger 应付帐款分类帐
  purchases ledger control account 应付帐款分类帐统制帐户
  quantifiability and stable monetary measure 数量表达及稳定货币量度
  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 资本报酬率
  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 特别原始簿
  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
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