常用會計詞匯漢譯英（2）
一貫原則 consistency
人名帳戶 personal account
工作底稿 working paper
已承兌匯票 accepted draft/bill
已發(fā)行股本 issued capital
己催繳股本 called-up capital
己繳股本 paid-up capital
已贖回票據(jù) retired bill
欠付催繳股款 calls in arrear
毛存現(xiàn)金 cash in hand
毛利 gross profit
毛利率 gross profit ratio/margin
毛損 gross loss
日記簿 journal
月結(jié)單 monthly statement
少量余額 minority balance
分配 allocation
分類帳 ledger
公證文件 noting
分?jǐn)?apportionment
加成 mark-up
永久業(yè)權(quán) freehold
主要成本 prime cost
未催繳股本 uncalled capital
申請及分配 application and allotment
目標(biāo)條款 object clause
平價發(fā)行 issued at par
出讓人帳 vendor account
自平 self-balancing
自平分類帳 self-balancing ledger
自動轉(zhuǎn)帳 autopay
成本會計 cost accounting
共同 joint
存貨記錄簿 stock records
存貨周轉(zhuǎn)率 stock turnover rate
存貨帳 stock account
年終盤點存貨 year-end stock taking
企業(yè)個體 business entity
合伙企業(yè) partnership
在運品 goods in transit
在制品 work-in-progress
呆帳 bad debts
呆帳準(zhǔn)備 provision for bad debts
沒收 forfeiture
利息帳法 interest account method
重置 replacement
決算表 final accounts
折扣欄 discount column
折舊 depreciation
折舊帳法 depreciation account method
折舊準(zhǔn)備帳法 depreciation provision account method
折價 discount
非人名帳戶 impersonal account
抽取 extract
固定資產(chǎn) fixed assets
長期負(fù)債 long-term liabilities
法人 legal person
股本 share capital
拒付票據(jù) dishonoured bill
股份 share
或有負(fù)債 contingent liability
所有權(quán) ownership
承兌 acceptance
承兌人 acceptor
法定股本 authorised capital
股東主權(quán) shareholders'equity
股東資金 shareholders'fund
受票人 drawee
直線折舊法 straight-line depreciation method
直接工資 direct wages
直接原料 direct material
直接費用 direct expenses
股票 share certificate
承銷人 consignee
承銷清單 account sales
抵銷 set-offs
抵銷性錯誤 compensating error
定額制度 imprest system
科目 account
負(fù)債 liabilities
信讬人 trustee
按比例分配 pro rata
背書 endorsement
持票人 holder
盈余 surplus
盈余分撥帳 appropriation account
重點鉅數(shù) materiality
重估折舊法 revaluation depreciation method
借方 debit
借項通知單 debit note
借項通知單(銀行用) debit advice
庫存現(xiàn)金 cash in hand
配比 match
個別 several
純利 net profit
純利率 net profit ratio
記帳時借貸方互調(diào) complete reversal of entries
特別原始簿 special book of original entry
原始分錄錯誤 error of original entry
原始分錄簿 book of original entry
原則性錯誤 error of principle
流動資產(chǎn) current assets
流動負(fù)債 current liabilities
流動比率 current ratio
流動抵押品 floating charge
租購 hire purchase
租購公司 hirer
個體 entity
差額承上 balance brought down
差額承前 balance brought forward
差額轉(zhuǎn)下 balance carried down
帳戶 account
透支 overdraft
透支額度 facility extent
名調(diào)亂錯誤 error of commission
現(xiàn)金日記簿 cash book
現(xiàn)金收支帳 receipts and payments account
現(xiàn)金折扣 cash discount
虛帳戶 nominal account
凈損失 net loss
累積基金 accumulated fund
停止經(jīng)營 quit concern
動用資金 capital employed
專利稅 royalty
專利權(quán) patent
貨物寄銷帳 goods sent on consignment account
票面值 par value
接納 accept
凈流動資產(chǎn) net current assets
速動比率 liquidity ratio
寄銷 consignment
寄銷人 consignor
寄銷帳 consignment account
票據(jù)拒付手續(xù)費 noting charges
票據(jù)貼現(xiàn) discounting bill of exchange
組織大綱 memorandum of association
組織章程 articles of association
商譽(yù) goodwill
貸方 credit
貸項通知單 credit note
貸項通知單(銀行用) credit advice
提用 drawings
提款帳 drawings account
費用 expenses
期未存貨 closing stock
期初存貨 opening stock
單式簿記 single-entry bookkeeping
備忘 memorandum
補(bǔ)助分類帳 subsidiary account
報表 statement
貼現(xiàn) discount
發(fā)票 invoice
發(fā)票人 drawer
間接工資 indirect wages
貼現(xiàn)手續(xù)費 discounting charge
普通股 ordinary shares
普通日記簿 general journal
普通原始簿 general book of original entry
間接原料 indirect material
間接費用 indirect expenses, overhead
間接制造成本 factory overhead
開帳分錄 opening entries
結(jié)帳分錄 closing entries
短期合營 joint venture
短期合營帳 joint venture account
短期合營備忘帳 memorandum joint venture account
結(jié)算票據(jù) honour the bill of exchange
超額利潤 super profit
資本 capital
資本主 proprietor
資本支出 capital expenditure
資本報酬率 return on capital employed
零用現(xiàn)金憑單 petty cash voucher
零用現(xiàn)金簿 petty cash book
債權(quán)人 creditor
債券 debenture
預(yù)計利息帳法 interest suspense account method
預(yù)付費用 prepaid expenses
預(yù)取收益 receipt in advance
會計等式 accounting equation
損益帳 profit and loss account
損益計算 income determination
過帳 posting
資產(chǎn) assets
資產(chǎn)負(fù)債表 balance sheet
資產(chǎn)收回價值 goods repossessed value
試算表 trial balance
經(jīng)常性項目 recurrent item
溢價 premium
溢價發(fā)行 issued at premium
催繳股款 call
銀行往來調(diào)節(jié)表 bank reconciliation statement
復(fù)式簿記 double-entry bookkeeping
說明 account for
實帳戶 real account
對銷 contra
制成品 finished goods
匯票 bill of exchange, draft
實際成本 actual cost
截線 enter short
認(rèn)講意圖 offer
暫記帳戶 suspense account
銷貨成本 cost of goods sold
銷貨折扣 discounts allowed
銷貨退回簿 returns inwards book
銷貨凈額 net sales
銷貨發(fā)票 sales invoice
銷貨簿 sales journal
調(diào)整 adjustment
制造成本會計 manufacturing account
數(shù)量表達(dá)及穩(wěn)定貨幣量度 quantifiability and stable monetary measure
隨要隨付 payable on demand
余絀 surplus and deficit
遺漏錯誤 error of omission
余額承上 balance brought down
余額承前 balance brought forward
余額遞減折舊法 reducing balance depreciation method
余額轉(zhuǎn)下 balance carried down
歷史成本 historical cost
擔(dān)保還款傭金 del credere commission
總分類帳 general ledger
應(yīng)付帳款分類帳 creditors ledger, purchases ledger
應(yīng)付帳款分類帳統(tǒng)制帳戶 creditors ledger control account, purchases ledger control account
應(yīng)收帳款分類帳 debtors ledger, sales ledger
應(yīng)收帳款分類帳統(tǒng)制帳戶 debtors ledger control account, sales ledger control account
應(yīng)計收益 accrued income
虧絀 deficit
購貨折扣 discounts received
購貨退出簿 returns outwards book
購貨帳 purchases account
購貨凈額 net purchases
購貨簿 purchases journal
營業(yè)折扣 trade discount
購銷帳 trading account
購銷損益帳 trading and profit and loss account
優(yōu)先股 preference shares
應(yīng)付帳款賒帳期限 credit period received form trade creditors
應(yīng)付票據(jù) bill payable
應(yīng)收帳款賒帳期限 credit period allowed to trade debtors
應(yīng)收票據(jù) bill receivable
應(yīng)計基礎(chǔ) accrued basis
購買權(quán) option
償債基金 sinking fund
營運資金比率 working capital ratio
轉(zhuǎn)讓 transfer
舊換新 trade-in
穩(wěn)健保守 conservatism, prudence
簿記 bookkeeping
繼續(xù)經(jīng)營 going concern
變產(chǎn)帳 realisation account
贖回資本準(zhǔn)備金 capital redemption reserve fund
一貫原則 consistency
人名帳戶 personal account
工作底稿 working paper
已承兌匯票 accepted draft/bill
已發(fā)行股本 issued capital
己催繳股本 called-up capital
己繳股本 paid-up capital
已贖回票據(jù) retired bill
欠付催繳股款 calls in arrear
毛存現(xiàn)金 cash in hand
毛利 gross profit
毛利率 gross profit ratio/margin
毛損 gross loss
日記簿 journal
月結(jié)單 monthly statement
少量余額 minority balance
分配 allocation
分類帳 ledger
公證文件 noting
分?jǐn)?apportionment
加成 mark-up
永久業(yè)權(quán) freehold
主要成本 prime cost
未催繳股本 uncalled capital
申請及分配 application and allotment
目標(biāo)條款 object clause
平價發(fā)行 issued at par
出讓人帳 vendor account
自平 self-balancing
自平分類帳 self-balancing ledger
自動轉(zhuǎn)帳 autopay
成本會計 cost accounting
共同 joint
存貨記錄簿 stock records
存貨周轉(zhuǎn)率 stock turnover rate
存貨帳 stock account
年終盤點存貨 year-end stock taking
企業(yè)個體 business entity
合伙企業(yè) partnership
在運品 goods in transit
在制品 work-in-progress
呆帳 bad debts
呆帳準(zhǔn)備 provision for bad debts
沒收 forfeiture
利息帳法 interest account method
重置 replacement
決算表 final accounts
折扣欄 discount column
折舊 depreciation
折舊帳法 depreciation account method
折舊準(zhǔn)備帳法 depreciation provision account method
折價 discount
非人名帳戶 impersonal account
抽取 extract
固定資產(chǎn) fixed assets
長期負(fù)債 long-term liabilities
法人 legal person
股本 share capital
拒付票據(jù) dishonoured bill
股份 share
或有負(fù)債 contingent liability
所有權(quán) ownership
承兌 acceptance
承兌人 acceptor
法定股本 authorised capital
股東主權(quán) shareholders'equity
股東資金 shareholders'fund
受票人 drawee
直線折舊法 straight-line depreciation method
直接工資 direct wages
直接原料 direct material
直接費用 direct expenses
股票 share certificate
承銷人 consignee
承銷清單 account sales
抵銷 set-offs
抵銷性錯誤 compensating error
定額制度 imprest system
科目 account
負(fù)債 liabilities
信讬人 trustee
按比例分配 pro rata
背書 endorsement
持票人 holder
盈余 surplus
盈余分撥帳 appropriation account
重點鉅數(shù) materiality
重估折舊法 revaluation depreciation method
借方 debit
借項通知單 debit note
借項通知單(銀行用) debit advice
庫存現(xiàn)金 cash in hand
配比 match
個別 several
純利 net profit
純利率 net profit ratio
記帳時借貸方互調(diào) complete reversal of entries
特別原始簿 special book of original entry
原始分錄錯誤 error of original entry
原始分錄簿 book of original entry
原則性錯誤 error of principle
流動資產(chǎn) current assets
流動負(fù)債 current liabilities
流動比率 current ratio
流動抵押品 floating charge
租購 hire purchase
租購公司 hirer
個體 entity
差額承上 balance brought down
差額承前 balance brought forward
差額轉(zhuǎn)下 balance carried down
帳戶 account
透支 overdraft
透支額度 facility extent
名調(diào)亂錯誤 error of commission
現(xiàn)金日記簿 cash book
現(xiàn)金收支帳 receipts and payments account
現(xiàn)金折扣 cash discount
虛帳戶 nominal account
凈損失 net loss
累積基金 accumulated fund
停止經(jīng)營 quit concern
動用資金 capital employed
專利稅 royalty
專利權(quán) patent
貨物寄銷帳 goods sent on consignment account
票面值 par value
接納 accept
凈流動資產(chǎn) net current assets
速動比率 liquidity ratio
寄銷 consignment
寄銷人 consignor
寄銷帳 consignment account
票據(jù)拒付手續(xù)費 noting charges
票據(jù)貼現(xiàn) discounting bill of exchange
組織大綱 memorandum of association
組織章程 articles of association
商譽(yù) goodwill
貸方 credit
貸項通知單 credit note
貸項通知單(銀行用) credit advice
提用 drawings
提款帳 drawings account
費用 expenses
期未存貨 closing stock
期初存貨 opening stock
單式簿記 single-entry bookkeeping
備忘 memorandum
補(bǔ)助分類帳 subsidiary account
報表 statement
貼現(xiàn) discount
發(fā)票 invoice
發(fā)票人 drawer
間接工資 indirect wages
貼現(xiàn)手續(xù)費 discounting charge
普通股 ordinary shares
普通日記簿 general journal
普通原始簿 general book of original entry
間接原料 indirect material
間接費用 indirect expenses, overhead
間接制造成本 factory overhead
開帳分錄 opening entries
結(jié)帳分錄 closing entries
短期合營 joint venture
短期合營帳 joint venture account
短期合營備忘帳 memorandum joint venture account
結(jié)算票據(jù) honour the bill of exchange
超額利潤 super profit
資本 capital
資本主 proprietor
資本支出 capital expenditure
資本報酬率 return on capital employed
零用現(xiàn)金憑單 petty cash voucher
零用現(xiàn)金簿 petty cash book
債權(quán)人 creditor
債券 debenture
預(yù)計利息帳法 interest suspense account method
預(yù)付費用 prepaid expenses
預(yù)取收益 receipt in advance
會計等式 accounting equation
損益帳 profit and loss account
損益計算 income determination
過帳 posting
資產(chǎn) assets
資產(chǎn)負(fù)債表 balance sheet
資產(chǎn)收回價值 goods repossessed value
試算表 trial balance
經(jīng)常性項目 recurrent item
溢價 premium
溢價發(fā)行 issued at premium
催繳股款 call
銀行往來調(diào)節(jié)表 bank reconciliation statement
復(fù)式簿記 double-entry bookkeeping
說明 account for
實帳戶 real account
對銷 contra
制成品 finished goods
匯票 bill of exchange, draft
實際成本 actual cost
截線 enter short
認(rèn)講意圖 offer
暫記帳戶 suspense account
銷貨成本 cost of goods sold
銷貨折扣 discounts allowed
銷貨退回簿 returns inwards book
銷貨凈額 net sales
銷貨發(fā)票 sales invoice
銷貨簿 sales journal
調(diào)整 adjustment
制造成本會計 manufacturing account
數(shù)量表達(dá)及穩(wěn)定貨幣量度 quantifiability and stable monetary measure
隨要隨付 payable on demand
余絀 surplus and deficit
遺漏錯誤 error of omission
余額承上 balance brought down
余額承前 balance brought forward
余額遞減折舊法 reducing balance depreciation method
余額轉(zhuǎn)下 balance carried down
歷史成本 historical cost
擔(dān)保還款傭金 del credere commission
總分類帳 general ledger
應(yīng)付帳款分類帳 creditors ledger, purchases ledger
應(yīng)付帳款分類帳統(tǒng)制帳戶 creditors ledger control account, purchases ledger control account
應(yīng)收帳款分類帳 debtors ledger, sales ledger
應(yīng)收帳款分類帳統(tǒng)制帳戶 debtors ledger control account, sales ledger control account
應(yīng)計收益 accrued income
虧絀 deficit
購貨折扣 discounts received
購貨退出簿 returns outwards book
購貨帳 purchases account
購貨凈額 net purchases
購貨簿 purchases journal
營業(yè)折扣 trade discount
購銷帳 trading account
購銷損益帳 trading and profit and loss account
優(yōu)先股 preference shares
應(yīng)付帳款賒帳期限 credit period received form trade creditors
應(yīng)付票據(jù) bill payable
應(yīng)收帳款賒帳期限 credit period allowed to trade debtors
應(yīng)收票據(jù) bill receivable
應(yīng)計基礎(chǔ) accrued basis
購買權(quán) option
償債基金 sinking fund
營運資金比率 working capital ratio
轉(zhuǎn)讓 transfer
舊換新 trade-in
穩(wěn)健保守 conservatism, prudence
簿記 bookkeeping
繼續(xù)經(jīng)營 going concern
變產(chǎn)帳 realisation account
贖回資本準(zhǔn)備金 capital redemption reserve fund