常用会计词汇汉译英-3（在线收听）

　　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

　　特别原始簿 special book of original entry

　　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

　　流动资产 current assets

　　流动负债 current liabilities

　　流动比率 current ratio

　　流动抵押品 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

　　净损失 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