常用会计中英文对照词汇

1、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arti

2、cles 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专艮行往来调节表bill of exchange, draft7匚票bill payable应付票据bill receivable应收票据book of original entry原始分录簿b

3、ookkeeping 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co

4、nservatism 稳健保守consignee 承销人consignment 寄销consignment account 寄销帐consignor 寄销人consistency一贯原贝 Ucontingent 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

5、 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

6、款佣金deficit 亏细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票据贝占现discounting charge贝占现手续费dishonoure

7、d 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帐名调舌L错误error of omission遗漏错误error of original entry原始分录错误error of principle原贝 U 性错误expenses 费用extract 抽取facility extent透支额度factory overhead 间接制造成本fin

8、al 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gro

9、ss profit毛禾 1gross 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 禾 U 息帐法interest suspense

10、account method预计禾 U 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 力口成match配比materiali

11、ty 重点银数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

12、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 专禾U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

13、 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rea

14、l 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经常性项目余额递减折旧法reducing balance depreciation method 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

15、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个另1Jshare 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单式簿记特别原始簿special book of original entry 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 I 日法subsidiary account补助分类帐super profit超额利润surplus 盈余surplus and deficit 余细suspense account暂记帐户trade disc