常用会计词汇英译汉

1、把常用会计词汇英叭译汉疤accep八t 接纳柏accep澳tance 承俺兑翱accep爸ted dra岸ft/bill暗 已承兑汇票矮accep碍tor 承兑人傲accou蔼nt 科目，帐板户昂accou拌nt for 跋说明笆accou拜nt sale版s 承销清单八accou岸nting e跋quation蔼 会计等式扮accru败ed basi佰s 应计基础埃accru颁ed inco柏me 应计收益柏accum蔼ulated 澳fund 累积扮基金癌actua按l cost 安实际成本坝adjus版tment 调佰整吧alloc笆ation 分岸配安appli敖cation 拌and

2、 all安otment 翱申请及分配奥appor巴tionmen耙t 分摊办appro叭priatio绊n accou邦nt 盈余分拨扮帐敖artic办les of 百associa白tion 组织岸章程搬asset巴s 资产佰autho爸rised c岸apital 敖法定股本鞍autop奥ay 自动转帐斑bad d盎ebts 呆帐暗balan矮ce brou啊ght dow跋n 余额承上扳balan昂ce bro扮ught fo唉rward 余靶额承前胺balan唉ce carr罢ied dow翱n 余额转下捌balan背ce shee靶t 资产负债表阿bank 奥reconci绊liat

3、ion岸 statem氨ent 银行往艾来调节表柏bill 柏of exch岸ange, d伴raft 汇票八bill 癌payable碍 应付票据胺bill 埃receiva半ble 应收票碍据百book 般of orig扮inal en般try 原始分拜录簿翱bookk版eeping 拌簿记白busin巴ess ent版ity 企业个敖体八cal扒l 催缴股款跋calle鞍d-up ca岸pital 己败催缴股本熬calls熬 in arr伴ear 欠付催氨缴股款哀capit巴al 资本拌capit扮al empl疤oyed 动用颁资金澳capit罢al expe斑nditure稗 资本支

4、出耙capit癌al rede拜mption 笆reserve斑 fund 赎坝回资本准备金翱cash 肮book 现金懊日记簿矮cash 哎discoun拔t 现金折扣氨cash 拔in hand敖 手存现金般closi傲ng stoc爱k 期未存货癌compe摆nsati拔ng erro盎r 抵销性错误爱compl背ete rev班ersal o岸f entri袄es 记帐时借伴贷方互调把conse绊rvatism啊 稳健保守癌consi安gnee 承销拔人啊consi柏gnment 哎寄销碍consi拔gnment 碍account邦 寄销帐斑consi八gnor 寄销扮人百consi奥

5、stency 肮一贯原则叭conti摆ngent l盎iabilit岸y 或有负债澳contr半a 对销板cost 笆account百ing 成本会皑计坝cost 案of good叭s sold 矮销货成本肮credi岸t 贷方伴credi扒t advic绊e 贷项通知单奥(银行用)吧credi笆t note 按贷项通知单拔credi扳t perio傲d allow拜ed to t爸rade de奥btors 应碍收帐款赊帐期限芭credi胺t perio扳d recei百ved for皑m trade般 credit哀ors 应付帐蔼款赊帐期限矮credi罢tor 债权人扳credi笆tor

6、s le袄dger 应付蔼帐款分类帐癌credi跋tors le版dger co瓣ntrol a颁ccount 扒应付帐款分类帐版统制帐户吧curre扳nt asse搬ts 流动资产巴curre扳nt liab败ilities芭 流动负债爸curre暗nt rati哀o 流动比率版deben爸ture 债券佰debit办 借方瓣debit氨 advice霸 借项通知单(哎银行用)办debit埃 note 借懊项通知单颁debto班rs ledg凹er 应收帐款肮分类帐八debto般rs ledg搬er cont瓣rol acc胺ount 应收爸帐款分类帐统制啊帐户盎del c按redere 肮

7、commiss芭ion 担保还按款佣金办defic耙it 亏绌翱depre百ciation背 折旧拔depre吧ciation懊 accoun澳t metho傲d 折旧帐法巴depre懊ciation啊 provis霸ion acc般ount me扳thod 折旧皑准备帐法柏direc扒t expen吧ses 直接费碍用胺direc碍t mater败ial 直接原把料般direc澳t wages碍 直接工资扒disco坝unt 贴现，艾折价跋disco昂unts al班lowed 销懊货折扣肮disco澳unt col绊umn 折扣栏敖disco扮unts re扮ceived 拔购货折扣皑di

8、sco澳unting 拔bill of奥 exchan凹ge 票据贴现爸disco皑unting 般charge 爱贴现手续费耙disho拜noured 斑bill 拒付肮票据安doubl奥e-entry般 bookke氨eping 复阿式簿记把draft绊 汇票板drawe案e 受票人霸drawe哀r 发票人吧drawi阿ngs 提用暗drawi背ngs acc埃ount 提款哎帐跋endor把sement 跋背书昂enter暗 short 凹截线扳entit拔y 个体绊error哎 of com背miss岸ion 帐名调哎乱错误白error挨 of omi坝ssion 遗隘漏错误凹erro

9、r版 of ori靶ginal e败ntry 原始拔分录错误捌error唉 of pri岸nciple 瓣原则性错误瓣expen凹ses 费用拔extra懊ct 抽取奥facil皑ity ext班ent 透支额蔼度胺facto爱ry over隘head 间接百制造成本暗final扮 accoun败ts 决算表白finis爱hed goo靶ds 制成品拌fixed俺 assets把 固定资产扳float绊ing cha阿rge 流动抵扮押品翱forfe胺iture 没扒收爸freeh俺old 永久业熬权袄gener霸al book绊 of ori稗ginal e岸ntry 普通肮原始簿鞍gene

10、r碍al jour捌nal 日记簿捌gener疤al ledg办er 总分类帐傲going版 concer芭n 继续经营胺goods凹 in tra板nsit 在运搬品拔goods扳 reposs霸essed v按alue 资产爱收回价值笆goods耙 sent o败n consi芭gnment 伴account芭 货物寄销帐挨goodw柏ill 商誉颁gros叭s loss 捌毛损伴gross邦 profit啊 毛利八gross白 profit鞍 ratio 把毛利率敖hire 胺purchas奥e 租购巴hirer奥 租购公司奥histo爸rical c奥ost 历史成皑本皑holde挨r

11、 持票人鞍honou澳r the b霸ill of 懊exchang唉e 结算票据摆imper瓣sonal a佰ccount 吧非人名帐户按impre爸st syst笆em 定额制度阿incom办e deter背minatio叭n 损益计算佰indir半ect exp扳enses 袄间接费用俺indir百ect mat扒erial 间哀接原料埃indir安ect wag疤es 间接工资癌inter办est acc昂ount me熬thod 利息凹帐法巴inter鞍est sus唉pense a傲ccount 办method 罢预计利息帐法傲invoi稗ce 发票办issue岸d at pa板r

12、 平价发行颁issue埃d at pr佰emium 溢啊价发行阿issue唉d capit把al 已发行股懊本捌joint般 共同拔joint啊 ventur肮e 短期合营捌joint邦 ventur扮e accou奥nt 短期合营摆帐巴journ翱al 日记簿拔ledge袄r 分类帐八legal跋 person拔 法人搬liabi版lities 拔负债板liqui八dity ra哎tio 速动比般率扒long-柏term li笆abiliti搬es 长期负债案manuf佰acturin靶g accou熬nt 制造成本笆会计癌margi肮n 毛利率凹mark-耙up 加成扳match半 配比罢

13、mater稗iality 凹重点钜数扒memor瓣andum 备班忘肮memor懊andum j爱oint ve奥nture a巴ccount 百短期合营备忘帐稗memor爱andum o暗f assoc摆iation 板组织大纲哎minor鞍ity bal澳ance 少量半余额靶month熬ly stat瓣ement 月阿结单皑net c暗urrent 坝assets 版净流动资产办net l捌oss 净损失佰net p靶rofit 纯按利暗net p爱rofit r埃atio 纯利笆率癌net p熬urchase把s 购货净额昂net s胺ales 销货绊净额佰nomin哎al acco皑

14、unt 虚帐户挨notin阿g 公证文件拌notin白g charg昂es 票据拒付矮手续费盎objec稗t claus败e 目标条款案offer颁 认讲意图般openi挨ng stoc鞍k 期初存货安openi办ng entr芭ies 开帐分澳录百optio鞍n 购买权安ordin鞍ary sha蔼res 普通股笆overd啊raft 透支皑overh唉ead 间接费昂用靶owner佰ship 所有皑权耙paid-艾up capi疤tal 己缴股胺本艾par v办alue 票面安值般partn盎ership 暗合伙企业鞍paten绊t 专利权巴payab哎le on d版emand 随隘要随

15、付盎perso叭nal acc霸ount 人名八帐户把petty凹 cash b扮ook 零用现癌金簿斑petty矮 cash v扳oucher 搬零用现金凭单般posti敖ng 过帐按prefe靶rence s爸hares 优罢先股霸premi阿um 溢价吧prepa俺id expe安nses 预付拌费用板prime办 cost 主班要成本啊pro r碍ata 按比例板分配八profi拜t and l捌oss acc蔼ount 损益埃帐傲propr靶ietor 资懊本主班provi笆sion fo鞍r bad d翱ebts 呆帐叭准备凹prude搬nce 稳健保翱守案purch隘ases a

16、c扒count 购拌货帐袄purch颁ases jo半urnal 购靶货簿邦purch傲ases le肮dger 应付罢帐款分类帐斑purch搬ases le芭dger co捌ntrol a埃ccount 艾应付帐款分类帐笆统制帐户坝quant佰ifiabil鞍ity and唉 stable安 moneta肮ry meas靶ure 数量表昂达及稳定货币量啊度傲quit 熬concern澳 停止经营澳real 白account般 实帐户颁reali白sation 熬account哎 变产帐安recei皑pts and唉 paymen岸ts acco皑unt 现金收袄支帐凹recei版pt in

17、a把dvance 阿预取收益背recur唉rent it摆em 经常性项凹目安reduc绊ing bal隘ance de案preciat埃ion met搬hod 余额递靶减折旧法安repla鞍cement 傲重置扮retir胺ed bill办 已赎回票据皑retur唉ns inwa案rds boo拔k 销货退回簿白retur傲n on ca靶pital e斑mployed罢 资本报酬率鞍retur哀ns outw叭ards bo按ok 购货退出佰簿肮reval摆uation 胺depreci袄ation m肮ethod 重澳估折旧法按royal傲ty 专利税败sales奥 invoic版e 销

18、货发票坝sales摆 journa隘l 销货簿蔼sales挨 ledger拌 应收帐款分类背帐暗sales搬 ledger昂 contro澳l accou昂nt 应收帐款班分类帐统制帐户半set-o爸ffs 抵销跋sever芭al 个别唉share拌 股份皑share班 capita稗l 股本斑share皑 certif拜icate 股稗票捌share邦holders安equity瓣 股东主权盎share坝holders奥fund 股盎东资金绊self-唉balanci捌ng 自平白self-矮balanci白ng ledg斑er 自平分类傲帐矮singl扒e-entry矮 bookke佰eping 单败式簿记颁sinki斑ng fu