水垢常用会计词汇英译汉

2021年1月24日发(作者：lynette)

常用会计词汇英译汉


常用会计词汇英译汉





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