会计英语术语

会计英语术语原始分录缺点erroroforiginal原始分录簿bookoforiginalentry原则性缺点errorofprinciple流淌资产currentassets流淌负债currentliabilities流淌比率currentratio流淌典质品floatingcharge租购hirepurchase租购公司hirer个别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名调乱缺点errorofcommission现金日记簿cashbook现金进出帐receiptsandpaymentsaccount现金扣头cashdiscount虚帐户nominalaccount净损掉netloss累积基金accumulatedfund停止经营quitconcern动用资金capitalemployed专利税royalty专利权patent货色寄销帐goodssentonconsignmentaccount票面值parvalue回收accept净流淌资产netcurrentassets速动比率liquidityratio寄销consignment寄销人consignor寄销帐consignmentaccount单子拒付手续费notingcharges单子贴现discountingbillofexchange组织大年夜纲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补贴分类帐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通俗股ordinaryshares通俗日记簿generaljournal通俗原始簿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结算单子honourthebillofexchange超额利润superprofit本钱capital本钱主proprietor本钱支出capitalexpenditure本钱待遇率returnoncapitalemployed零用现金笔据pettycashvoucher零用现金簿pettycashbook债权人creditor债券debenture估量利钱帐法interestsuspenseaccountmethod预付费用prepaidexpenses预取收益receiptinadvance管帐等式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-up己缴股本paid-upcapital已赎回单子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minority分派allocation分类帐ledger公证文件noting分摊apportionment加成mark-up永久业权freehold重要成本primecost未催缴股本uncalledcapital申请及分派applicationandallotment目标条目objectclause平价发行issuedatpar出让人帐vendoraccount自平self-balancing自等分类帐self-balancingledger主动转帐autopay成本管帐costaccounting合营joint存货记录簿stockrecords存货周转率stockturnoverrate存货帐stockaccount年关盘点存货year-endstocktaking企业个别businessentity合股企业partnership在运品goodsintransit在成品work-in-progress呆帐baddebts呆帐预备provisionforbaddebts充公forfeiture利钱帐法interestaccountmethod重置replacement决算表finalaccounts扣头栏discount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经久负债long-termliabilities法人legalperson股本sharecapital拒付单子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抵销性缺点compensatingerror定额轨制imprestsystem科目account负债liabilities信讬人trustee按比例分派pro背书endorsement持票人holder红利surplus红利分拨帐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记帐时假贷方互调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销货扣头discountsallowed销货退回簿returnsinwardsbook销货净额netsales销货发票salesinvoice销货簿salesjournal调剂adjustment制造成本管帐manufacturingaccount数量表达及稳固泉币量度quantifiabilityandstablemonetarymeasure随要随付payableondemand余绌surplusanddeficit漏掉缺点errorofomission余额承上balancebroughtdown余额承前balancebroughtforward余额递减折旧法reducingbalancedepreciationmethod余额转下balancecarrieddown汗青成本historicalcost担保还款佣金delcrederecommission总分类帐generalledger敷衍帐款分类帐creditorsledger,purchasesledger敷衍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购货扣头discountsreceived购货退出簿returnsoutwardsbook购货帐purchasesaccount购货净额netpurchases购货簿purchasesjournal营业扣头tradediscount购销帐tradingaccount购销损益帐tradingandprofitandlossaccount优先股preferenceshares敷衍帐款赊帐刻日creditperiodreceivedformtradecreditors敷衍单子billpayable应收帐款赊帐刻日creditperiodallowedtotradedebtors应收单子billreceivable应计差不多accruedbasis购买权option偿债基金sinkingfund营运资金比率workingcapitalratio让渡transfer旧换新trade-in稳健保守conservatism,prudence簿记bookkeeping连续经营goingconcern变产帐realisationaccount赎回本钱预备金capitalredemptionreservefund英汉管帐词汇accept回收acceptance承兑accepteddraft/bill已承兑汇票acceptor承兑人account科目，帐户accountfor说明accountsalesaccountingequationaccruedbasis应计差不多accruedincome应计收益accumulatedfund累积基金actualcost实际成本adjustment调剂allocation分派applicationandallotment申请及分派apportionment分摊appropriationaccountarticlesofassociation组织章程assets资产authorisedcapital法定股本autopay主动转帐baddebts呆帐balancebroughtdown余额承上balancebroughtforward余额承前balancecarrieddown余额转下balancesheet资产负债表bankreconciliationstatement银行往来调剂表billofexchange,draft汇票billpayable敷衍单子billreceivable应收单子bookoforiginalentry原始分录簿bookkeeping簿记businessentity企业个别call催缴股款called-upcapitalcallsinarrear欠付催缴股款capital本钱capitalemployed动用资金capitalexpenditure本钱支出capitalredemptionreservefund赎回本钱预备金cashbook现金日记簿cashdiscount现金扣头cashinhand手存现金closingstock期未存货compensatingerror抵销性缺点completereversalofentries记帐时假贷方互调conservatism稳健保守consignee承销人consignment寄销consignmentaccountconsignor寄销人consistency一贯原则contingentliabilitycontra对销costaccounting成本管帐costofgoodssoldcredit贷方creditadvice贷项通知单(银行用)creditnote贷项通知单creditperiodallowedtotradedebtors应收帐款赊帐刻日creditperiodreceivedformtradecreditorscreditor债权人creditorsledger敷衍帐款分类帐creditorsledgercontrolaccount敷衍帐款分类帐统制帐户currentassets流淌资产currentliabilitiescurrentratio流淌比率debenture债券debit借方debitadvice借项通知单(银行用)debitnote借项通知单debtorsledger应收帐款分类帐debtorsledgercontrolaccount应收帐款分类帐统制帐户delcrederecommission担保还款佣金deficit亏绌depreciation折旧depreciationaccountmethod折旧帐法depreciationprovisionaccountmethod折旧预备帐法directexpenses直截了当费用directmaterial直截了当原料directwages直截了当工资discount贴现，折价discountsallowed销货扣头discountcolumn扣头栏discountsreceived购货扣头discountingbillofexchangediscountingcharge贴现手续费dishonouredbill拒付单子double-entrybookkeeping复式簿记draft汇票drawee受票人drawer发票人drawings提用drawingsaccount提款帐endorsement背书entershort截线entity个别errorofcommission帐名调乱缺点errorofomission漏掉缺点erroroforiginalentryerrorofprinciple原则性缺点expenses费用extract抽取facilityextent透支额度factoryoverhead间接制造成本finalaccounts决算表finishedgoods制成品fixedassets固定资产floatingchargeforfeiture充公freehold永久业权generalbookoforiginalentry通俗原始簿generaljournal日记簿generalledger总分类帐goingconcern连续经营goodsintransit在运品goodsrepossessedvalue资产收回价值goodssentonconsignmentaccount货色寄销帐goodwill商誉grossloss毛损grossprofit毛利grossprofitratiohirepurchase租购hirer租购公司historicalcost汗青成本holder持票人honourthebillofexchangeimpersonalaccount非人名帐户imprestsystem定额轨制incomedeterminationindirectexpenses间接费用indirectmaterial间接原料indirectwages间接工资interestaccountmethod利钱帐法interestsuspenseaccountmethod估量利钱帐法invoice发票issuedatpar平价发行issuedatpremium溢价发行issuedcapital已发行股本joint合营jointventure短期合营jointventureaccount短期合营帐journal日记簿ledger分类帐legalperson法人liabilities负债liquidityratio速动比率long-termliabilities经久负债manufacturingaccountmargin毛利率mark-up加成match配比materiality重点memorandum备忘memorandumjointventureaccountmemorandumofassociation组织大年夜纲minoritybalance少量余额monthlystatement月结单netcurrentassets净流淌资产netloss净损掉netprofit纯利netprofitratio纯利率netpurchases购货净额netsales销货净额nominalaccount虚帐户noting公证文件notingcharges单子拒付手续费objectclause目标条目offer认讲意图openingstock期初存货openingentries开帐分录option购买权ordinarysharesoverdraft透支overhead间接费用ownership所有权paid-upcapital己缴股本parvalue票面值partnership合股企业patent专利权payableondemand随要随付personalaccount人名帐户pettycashbook零用现金簿pettycashvoucher零用现金笔据posting过帐preferenceshares优先股premium溢价prepaidexpenses预付费用primecost重要成本prorata按比例分派profitandlossaccount损益帐proprietor本钱主provisionforbaddebts呆帐预备prudence稳健保守purchasesaccount购货帐purchasesjournal购货簿purchasesledger敷衍帐款分类帐purchasesledgercontrolaccount敷衍帐款分类帐统制帐户quantifiabilityandstablemonetarymeasurequitconcern停止经营realaccount实帐户realisationaccount变产帐receiptsandpaymentsaccount现金进出帐receiptinadvance预取收益recurrenti