accept 接納
acceptance 承兌
accepted draft/bill 已承兌匯票
acceptor 承兌人
account 科目，帳戶
account for 說明
account sales 承銷清單
accounting equation 會計(jì)等式
accrued basis 應(yīng)計(jì)基礎(chǔ)
accrued income 應(yīng)計(jì)收益
accumulated fund 累積基金
actual cost 實(shí)際成本
adjustment 調(diào)整
allocation 分配
application and allotment 申請及分配
apportionment 分?jǐn)?BR> appropriation account 盈余分撥帳
articles of association 組織章程
assets 資產(chǎn)
authorised capital 法定股本
autopay 自動轉(zhuǎn)帳
bad debts 呆帳
balance brought down 余額承上
balance brought forward 余額承前
balance carried down 余額轉(zhuǎn)下
balance sheet 資產(chǎn)負(fù)債表
bank reconciliation statement 銀行往來調(diào)節(jié)表
bill of exchange, draft 匯票
bill payable 應(yīng)付票據(jù)
bill receivable 應(yīng)收票據(jù)
book of original entry 原始分錄簿
bookkeeping 簿記
business entity 企業(yè)個體
call 催繳股款
called-up capital 己催繳股本
calls in arrear 欠付催繳股款
capital 資本
capital employed 動用資金
capital expenditure 資本支出
capital redemption reserve fund 贖回資本準(zhǔn)備金
cash book 現(xiàn)金日記簿
cash discount 現(xiàn)金折扣
cash in hand 手存現(xiàn)金
closing stock 期未存貨
compensating error 抵銷性錯誤
complete reversal of entries 記帳時借貸方互調(diào)
conservatism 穩(wěn)健保守
consignee 承銷人
consignment 寄銷
consignment account 寄銷帳
consignor 寄銷人
consistency 一貫原則
contingent liability 或有負(fù)債
contra 對銷
cost accounting 成本會計(jì)
cost of goods sold 銷貨成本
credit 貸方
credit advice 貸項(xiàng)通知單(銀行用)
credit note 貸項(xiàng)通知單
credit period allowed to trade debtors 應(yīng)收帳款賒帳期限
credit period received form trade creditors 應(yīng)付帳款賒帳期限
creditor 債權(quán)人
creditors ledger 應(yīng)付帳款分類帳
creditors ledger control account 應(yīng)付帳款分類帳統(tǒng)制帳戶
current assets 流動資產(chǎn)
current liabilities 流動負(fù)債
current ratio 流動比率
debenture 債券
debit 借方
debit advice 借項(xiàng)通知單(銀行用)
debit note 借項(xiàng)通知單
debtors ledger 應(yīng)收帳款分類帳
debtors ledger control account 應(yīng)收帳款分類帳統(tǒng)制帳戶
del credere commission 擔(dān)保還款傭金
deficit 虧絀
depreciation 折舊
depreciation account method 折舊帳法
depreciation provision account method 折舊準(zhǔn)備帳法
direct expenses 直接費(fèi)用
direct material 直接原料
direct wages 直接工資
discount 貼現(xiàn)，折價
discounts allowed 銷貨折扣
discount column 折扣欄
discounts received 購貨折扣
discounting bill of exchange 票據(jù)貼現(xiàn)
discounting charge 貼現(xiàn)手續(xù)費(fèi)
dishonoured bill 拒付票據(jù)
double-entry bookkeeping 復(fù)式簿記
draft 匯票
drawee 受票人
drawer 發(fā)票人
drawings 提用
drawings account 提款帳
endorsement 背書
enter short 截線
entity 個體
error of commission 帳名調(diào)亂錯誤
error of omission 遺漏錯誤
error of original entry 原始分錄錯誤
error of principle 原則性錯誤
expenses 費(fèi)用
extract 抽取
facility extent 透支額度
factory overhead 間接制造成本
final accounts 決算表
finished goods 制成品
fixed assets 固定資產(chǎn)
floating charge 流動抵押品
forfeiture 沒收
freehold 永久業(yè)權(quán)
general book of original entry 普通原始簿
general journal 日記簿
general ledger 總分類帳
going concern 繼續(xù)經(jīng)營
goods in transit 在運(yùn)品
goods repossessed value 資產(chǎn)收回價值
goods sent on consignment account 貨物寄銷帳
goodwill 商譽(yù)
gross loss 毛損
gross profit 毛利
gross profit ratio 毛利率
hire purchase 租購
hirer 租購公司
historical cost 歷史成本
holder 持票人
honour the bill of exchange 結(jié)算票據(jù)
impersonal account 非人名帳戶
imprest system 定額制度
income determination 損益計(jì)算
indirect expenses 間接費(fèi)用