會(huì)計(jì)英語術(shù)語1

1、會(huì)計(jì)英語術(shù)語1計(jì)英語術(shù)語國際會(huì)計(jì)術(shù)語英漢對(duì)照ACCOUnt 帳戶ACCOUnting SyStem 會(huì)計(jì)系統(tǒng)AmeriCalI ACCOUilting ASSOCiatiOn 美國會(huì)計(jì)協(xié)AmeriCan InStitUte Of CPAS美國注冊(cè)會(huì)計(jì)師協(xié) 會(huì)AUdit審計(jì)BalanCe Sheet資產(chǎn)負(fù)債表BOOkkeePking 簿記CaSh flow PrOSPeCtS現(xiàn)金流量預(yù)測(cè)CertifiCate in IlIternal AUditing 內(nèi)部審計(jì)證書CertifiCate in Management ACCOUnting 管理會(huì) 計(jì)證書CertifiCate PUbliC ACC

2、OUntant 注冊(cè)會(huì)計(jì)師COSt accounting 成本會(huì)計(jì)EXternal USerS外部使用者FillanCial accounting 財(cái)務(wù)會(huì)計(jì)FillanCiaI ACCOUnting StandardS BOard 財(cái)務(wù)會(huì) 計(jì)準(zhǔn)則委員會(huì)FinanCiaI forecast 財(cái)務(wù)預(yù)測(cè)GeneralIy accepted accounting PrinCiPleS 公認(rèn)會(huì)計(jì)原則General-PUrPOSe information 通用目的信息 GOVernment ACCOUlIting OffiCe 政府會(huì)計(jì)辦公 室InCOme StatemeiIt 損益表InStitUte

3、Of IlIternal AUditOrS 內(nèi)部審計(jì)師協(xié)會(huì)InStitUte Of ManagemelIt ACCOUntantS 管理會(huì)計(jì) 師協(xié)會(huì)Integrity整合性內(nèi)部控制結(jié)構(gòu)Internal auditing 內(nèi)部審計(jì)Internal COntrOl StrUCtUreInternal ReVeiIUe SerViCe 國內(nèi)收入署Internal USerS內(nèi)部使用者M(jìn)anagemellt accounting 管理會(huì)計(jì)RetUril Of investment 投資回報(bào)RetUrlI On investment 投資報(bào)酬SeCUritieS and EXChange COmmiSS

4、iOll 證券交易 委員會(huì)Statement Of CaSh flow 現(xiàn)金流量表StatemeIIt Of Anancial POSitioll 財(cái)務(wù)狀況表TaX accounting 稅務(wù)會(huì)計(jì)ACCOUnting equation 會(huì)計(jì)等式 ArtiCUIatiOil 勾稽關(guān)系A(chǔ)SSetS資產(chǎn)BUSineSS entity 企業(yè)個(gè)體 CaPital StOCk 股本 COrPOratiOn 公司 COSt PrinCiPle 成本原則 CreditOr債權(quán)人DeflatiOn通貨緊縮 DiSClOSUre 批露EXPenSeS 費(fèi)用FinanCiaI Statement 財(cái)務(wù)報(bào)表Filla

5、nCial activities 籌資活動(dòng)GOing-ColICern assumption 持續(xù)經(jīng)營假設(shè)InflatiOll通貨膨漲InVeSting activities 投資活動(dòng)LiabilitieS 負(fù)債NegatiVe CaSh flow負(fù)現(xiàn)金流量OPerating activities 經(jīng)營活動(dòng) OWnerS equity所有者權(quán)益 PartnerShiP合伙企業(yè) POSitiVe CaSh flow正現(xiàn)金流量Retained earning存利潤ReVenUe 收入SOIe PrOPrietOrShiP 獨(dú)資企業(yè)SOIVenCy清償能力StabIe-dollar assumpti

6、on 穩(wěn)定貨幣假設(shè)StOCkhOIderS 股東StOCkhOIderS equity 股東權(quán)益 WindOW dressing 門面粉飾 原始分錄錯(cuò)誤 error Of Original entry 原始分錄簿 book Of Original entry 原則性錯(cuò)誤 error Of PrinCiPIe 流動(dòng)資產(chǎn) CUrrelIt assets流動(dòng)負(fù)債 CUrrellt IiabilitieS 流動(dòng)比率CUrrent ratio 流動(dòng)抵押品floating Charge 租購 hire PUrChaSe租購公司hirer 個(gè)體entity差額承上 balance brought down

7、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(cuò)誤 error Of COmmiSSiOn現(xiàn)金日記簿CaSh book現(xiàn)金收支帳 receipts and PayInentS 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)quit COlICerll動(dòng)用資金 CaPitaI employed 專利稅royalty 專利權(quán)Patent

8、貨物寄銷帳 goods Sent on COnSignment account 票面值Par VaIUe接納accept凈流動(dòng)資產(chǎn) net CUrrent assets速動(dòng)比率 IiqUidity ratio寄銷 COnSignmellt寄銷人COnSignOr 寄銷帳 COnSignment account票據(jù)拒付手續(xù)費(fèi)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(xiàng)通知單Credit

9、note 貸項(xiàng)通知單（銀行用）Credit advice提用 drawings提款帳 drawings account 普通日記簿general journalexpenses期未存貨CIOSing StOCk期初存貨OPening StOCk單式簿記 SingIe-entry bookkeeping備忘 memorandum補(bǔ)助分類帳 SUbSidiary account 報(bào)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(fèi) discounting Chargel=i:通股 OrdiIIary ShareS普通

10、原始簿 general book Of Original entry 間接原料 indirect material間接費(fèi)用 indirect expenses, OVerhead間接制造成本factory OVerhead 開帳分錄 OPenmg entries 結(jié)帳分錄 CIOSing 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

11、 PrOPrietOr資本支出 CaPital expenditure資本報(bào)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(jì)利息帳法 interest SUSPenSe account method預(yù)付費(fèi)用 PrePaid expenses 預(yù)取收益 receipt in advance 會(huì)計(jì)等式 accounting equation 損益帳 PrOfit and IOSS account 損益計(jì)算 income determination

12、過帳 POSting資產(chǎn)assets資產(chǎn)負(fù)債表balance Sheet資產(chǎn)收回價(jià)值 goods repossessed VaIUe試算表 trial balance經(jīng)常性項(xiàng)目recurrent item溢價(jià) PremiUin溢價(jià)發(fā)行 issued at PremiUm銀行往來調(diào)節(jié)表 bank reconciliation Statemeilt 復(fù)式簿記 double-entry bookkeeping 說明 account for實(shí)帳戶 real account對(duì)銷COntra 制成品 Anished goods 匯票 bill Of exchange, draft 實(shí)際成本actual C

13、OSt截線 enter short其它資產(chǎn)Other assets債券發(fā)行成本遞延資產(chǎn) deferred assets deferred bond issuance COSts長期預(yù)付租金 IOng-term PrePaid rent 長期預(yù)付保險(xiǎn)費(fèi) IOng-term PrePaid insurance 遞延所得稅資產(chǎn)deferred income tax assets預(yù)付退休金 PrePaid PenSiOII COSt 其它遞延資產(chǎn) Other deferred assets閑置資產(chǎn)idle assets閑置資產(chǎn)idle assets長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款I(lǐng)ong-termnote

14、s , accouITtS and OVerdUe receivables 長期應(yīng)收票據(jù) IOng-term IIOteS receivable 長期應(yīng)收帳款 IOng-term accounts receivable 催收帳款 OVerdUe receivables 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人IOng一term notes, accounts and OVerdUe receivables- related Parties 其它長期應(yīng)收款項(xiàng)Other IOng-term receivables備抵呆帳-長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款allowance for UnCOlIeCtibl

15、e accounts 一IOng-term notes, accounts and OVerdUe receivables出租資產(chǎn) assets IeaSed to Others出租資產(chǎn) assets IeaSed to Others出租資產(chǎn)-重估增值assets IeaSed to OtherS一 incremeITtal ValUe from revaluetion 累積折舊-出租資產(chǎn)accumulateddepreciation 一 assets IeaSed to Others 存出保證金 refundable deposit資本公積-庫藏股票交易additional Paid-inC

16、aPitaI - treasury StOCk trans-actiOnS保留盈余（或累積虧損）如需轉(zhuǎn)載，請(qǐng)注明來自FQnE翻譯中國http;/WWWFanE. Cn retained earnings (accumulated deficit) 如需轉(zhuǎn)載，請(qǐng)注明來自FanE翻譯中國http;/WWW FanE Cn法定盈余公積法定盈余公積IegaI reserveIegaI reserve特別盈余公積SPeCiaI reserve意外損失準(zhǔn)備COntiIlgenCy reserve改良擴(kuò)充準(zhǔn)備 improvement and expansion reserve償債準(zhǔn)備 SPeCiaI res

17、erve for redemption OfIiabiIitieS其它特別盈余公積Other SPeCiaI reserve未分配盈余（或累積虧損） 如需轉(zhuǎn)載，請(qǐng)注明來自FQrlE翻譯中國 http;/WWWFanEcn retainedearnings-inappropriate (Or accumulated deficit)如需轉(zhuǎn)載，請(qǐng)注明來自FanE翻譯中國http;/WWW FanE Cn累積盈污 accumulated PrOfit or IOSS前期損益調(diào)整 PriOr PeriOd adjustments 本期損益 Ilet income Or IOSS for CUrrent

18、PeriOd雜項(xiàng)資產(chǎn) IniSCelIaneOUS assets受限制存款 CertifiCate Of deposit - restrieted雜項(xiàng)資產(chǎn)-其它 miscellaneous assets -Other負(fù)債 IiaMlitiesZ 流動(dòng)負(fù)債 CUrrent IiabilitieS短期借款 ShOrt-term borrowings (debt)如需轉(zhuǎn)載，請(qǐng)注明來自FanE翻譯中國http;/WWW FanE.Cn 銀行透支 bank OVerdraft銀行借款bank IOan短期借款-業(yè)主 ShOrt-term borrowings -OWnerS短期借款-員工 ShOrt-t

19、erm borrowings - employees短期借款-關(guān)系人 ShOrt-term borrowings- related PartieS短期借款-其它 ShOrt-term borrowings - Other應(yīng)付短期票券ShOrt-term notes and b訂IS PayabIe應(yīng)付商業(yè)本票 COmmerCiaI PaPer PayabIe 銀行承兌匯票bank acceptance其它應(yīng)付短期票券Other ShOrt-term notes and bills PayabIe應(yīng)付短期票券折價(jià)discount OiI ShOrt-term notes and bills Pa

20、yabIe應(yīng)付票據(jù)notes PayabIe 應(yīng)付票據(jù)notes PayabIe 應(yīng)付票據(jù)-關(guān)系人notes PayabIe - related Parties其它應(yīng)付票據(jù)Other notes PayabIe 應(yīng)付帳款 accounts Pay able 應(yīng)付帳款-關(guān)系人accounts PayabIe - related Parties應(yīng)付所得稅 income taxes PayabIe 應(yīng)付所得稅 income tax PayabIe 應(yīng)付費(fèi)用 accrued expenses 應(yīng)付薪工 accrued PayrOlI 應(yīng)付租金 accrued rent PayabIe 應(yīng)付利息 acc

21、rued interest PayabIe 應(yīng)付營業(yè)稅 accrued VAT PayabIe 應(yīng)付稅捐-其它 accrued taxes payable- other 其它應(yīng)付費(fèi)用 Other accrued expenses PayabIeZ其它應(yīng)付款Other PayabIeS 應(yīng)付購入遠(yuǎn)匯款 forward exchange COntraCt Payab1e應(yīng)付遠(yuǎn)匯款-外幣 forward exchange COntraCtPayabIe 一 foreign CUrrenCieSIII買賣遠(yuǎn)匯溢價(jià) PrenIiUm On forward exchangeCOntract應(yīng)付土地房屋款P

22、ayabIeS on Iand and building PUrChaSed應(yīng)付設(shè)備款 PayabIeS On equipment 其它應(yīng)付款-關(guān)系人Other PayabIeS - related PartieS 應(yīng)付股利 dividend PayabIe應(yīng)付紅利 bonus PayabIe應(yīng)付董監(jiān)事酬勞COmPenSatiOn PayabIe to directors and SUPerViSOrS 其它應(yīng)付款-其它Other PayabIeS - Other 預(yù)收款項(xiàng) advance receipts預(yù)收貨款 SaIeS revenue received in advance 預(yù)收收入

23、revenue received in advance 其它預(yù)收款 Other advance receipts 一年或一營業(yè)周期內(nèi)到期長期負(fù)債IOng-termIiabiIitieS -CUrrent POrtiOn一年或一營業(yè)周期內(nèi)到期公司債COrPOratebonds PayabIe 一 CUrreIIt POrtion 一年或一營業(yè)周期內(nèi)到期長期借款I(lǐng)ong-termIOanS PayabIe 一 CUrreITt POrtion 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)IOIIg一term IIOteS and accounts PayabIe due Within One year

24、 Or One OPerating CyCIe 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)- 關(guān)系人 IOrlg-term IIOteS and accouITtS PayabIeS to related Parties - CUrrent POrtion其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債OtherIOng-term Iia- bilities - CUrreIrt POrtion J 其它流動(dòng)負(fù)債 Other CUrrent IiabilitieS銷項(xiàng)稅額 VAT received (or OtrtPUt tax)如需轉(zhuǎn)載，請(qǐng)注明來自FanE翻譯中國http;/WWW FanE Cn暫收款 t

25、emporary receipts代收款 receipts Under CUStOdy估計(jì)售后服務(wù)/保固負(fù)債estimated WarrantyIiabiIitieS遞延所得稅負(fù)債deferred income taxIiab訂ities遞延兌換利益 deferred foreign exchange gain業(yè)主（股東）如需轉(zhuǎn)載，請(qǐng)注明來自FanE翻譯中國http;/WWW FanE Cn 往來 OWnerS CUrrent account同業(yè)往來 CUrrent account With Others 其它流動(dòng)負(fù)債-其它Other CUrrent IiabilitieS - OthersI

26、II1長期負(fù)債 IOng-term IiabiIitieS 應(yīng)付公司債 COrPOrate bonds PayabIe 應(yīng)付公司債 COrPOrate bonds PayabIe 應(yīng)付公司債溢（折） 如需轉(zhuǎn)載，請(qǐng)注明來自FanE翻譯中國 http;/WWW FanE Cn 價(jià) PremiUIn（discount） 如需轉(zhuǎn)載，請(qǐng)注明來自FanE翻譯中國 http;/WWWFanEcn On COrPOrate bonds PayabIe（本文已被瀏覽2355次）貫原則 COnSiStenCy 人名帳戶 PerSOnal account工作底稿WOrking PaPer 已承兌匯票 accepte

27、d draft/bill已發(fā)行股本issued CaPital 己催繳股本 CalIed-UP CaPital 己繳股本 Paid-UP CaPital 已贖回票據(jù)retired bill欠付催繳股款CanS in arrear毛存現(xiàn)金CaSh in hand毛利 gross PrOfit毛利率 gross PrOfit ratio/margin 毛損 gross IOSS日記簿journal 月結(jié)單 monthly Statement少量余額 minority balance分配 allocation分類帳Iedger 公證文件IlOting 分?jǐn)?apportionment 力口成 mar

28、k-up 永久業(yè)權(quán)freehold 主要成本Prime COSt 未催繳股本UnCaned CaPital申請(qǐng)及分配 application and allotment目標(biāo)條款ObjeCt CIaUSe平價(jià)發(fā)行issued at Par出讓人帳 VendoraCCoiInt自平 self-balancing自平分類帳 self-balancing Iedger 自動(dòng)轉(zhuǎn)帳autop町成本會(huì)計(jì) COSt accounting共同joint 存貨周轉(zhuǎn)率 StOCk turnover rate存貨記錄簿StOCk records存貨帳 StOCk account年終盤點(diǎn)存貨 year-end StOC

29、k taking 企業(yè)個(gè)體 business entity 合伙企業(yè)PartnerShiP在運(yùn)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 flnal accounts折扣欄 discount COIUmn折舊 depreciation折舊帳法 depreciation account method 折舊準(zhǔn)備帳法 depreciation PrOViSiOn acc

30、ount method折價(jià) 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 IiabilitieS法人 Iegal PerSoil股本 Share CaPitaI 拒付票據(jù) dishonoured bill股份Share 或有負(fù)債 COntingeIIt IiabiIity所有權(quán)OWnerShiP 承兌 acceptance承兌人acceptor法定股本 authorised CaPital股東主扌shareholders'equity股東資金 shareholders' fund受

31、票人drawee直線折舊法 Straight-Iine depreciation method 直接工資direct WageS直接原料 direct material直接費(fèi)用 direct expenses股票Share CertifiCate承銷人COnSignee 承銷清單account SaIeS 抵銷 Set-OffS抵銷性錯(cuò)誤 COmPenSating error 定額制度 imprest system 科目 account負(fù)債 IiabilitieS 信竟人trustee 按比例分配PrO rata 背書 endorsement持票人holder 盈余 SUrPIUS盈余分撥帳

32、appropriation account重點(diǎn)鎧數(shù) materiality重估折舊法 revaluation depreciation method借方debit 借項(xiàng)通知單debit note借項(xiàng)通知單（銀行用）debit advice 庫存現(xiàn)金CaSh in hand配比match個(gè)別 SeVeral純利IWtPn）行t純利率 net PrOfit ratio記帳時(shí)借貸方互調(diào) COmPlete reversal Of entries 特別原始簿 SPeCiaI book Of Original entry（本文己被瀏覽2562次）認(rèn)講意圖Offer暫記帳戶 SUSPenSe account

33、銷貨成本 CoStofgOOdSSOId銷貨折扣 discounts allowed 銷貨退回簿 returns inwards book 銷貨凈額net SaIeS 銷貨發(fā)票SaIeS invoice 銷貨簿 SaleS journal 調(diào)整 adjustment制造成本會(huì)計(jì) manufacturing account 數(shù)量表達(dá)及穩(wěn)定貨幣量度quantifiability and StabIe monetary measure 隨要隨付 Payable on demand余細(xì) SUrPIUS and deficit 遺漏錯(cuò)誤 error Of OmiSSiOll余額承上 balance br

34、ought 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 COminiSSiOll總分類帳 general Iedger應(yīng)付帳款分類帳 CreditOrS ledger, PUrChaSeS Iedger應(yīng)付帳款分類帳統(tǒng)制帳戶creditorSledgEr COntroI account, PUrChaSeS Iedger COntrOl account應(yīng)收帳款分

35、類帳 debtors ledger, SaIeS Iedger應(yīng)收帳款分類帳統(tǒng)制帳戶debtors IedgerCOntrOl account, SaIeS Iedger COntrOl account 應(yīng)計(jì)收益 accrued income虧細(xì)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 PrO

36、fit and IOSS 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 PayabIe trade debtors應(yīng)收帳款賒帳期限Credit PeriOd allowed to應(yīng)收票據(jù) bill receivable應(yīng)計(jì)基礎(chǔ)accrued basis購買權(quán)OPtiOn償債基金Sinking fund營運(yùn)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 b

37、ookkeeping繼續(xù)經(jīng)營going COnCern變產(chǎn)帳 EealiSatiOlI account贖回資本準(zhǔn)備金 CaPital redemption reservefund英漢會(huì)計(jì)詞匯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 SaIeS承銷清單accounting equation 會(huì)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 adjus

38、tment 調(diào)整allocation 分配application and allotment 申請(qǐng)及分配apportionment 分?jǐn)?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(dòng)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

39、StatemeiIt 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(gè)體CalI催繳股款Caned-UP CaPital己催繳股本CallS in arrear欠付催繳股款CaPital 資本CaPital employed 動(dòng)用資金CaPital expenditure 資本支出CaPital redemption reserve fund 贖回資本準(zhǔn)備CaSh book現(xiàn)金日記

40、簿CaSh discount現(xiàn)金折扣CaSh in hand手存現(xiàn)金CIOSing StOCk期未存貨COmPenSating error 抵銷性錯(cuò)誤COmPlete reversal Of entries 記帳時(shí)借貸方互調(diào)COnSerVatiSm穩(wěn)健保守COnSignee承銷人COnSignmelIt 寄銷COnSignmelIt account 寄銷帳COnSignOr寄銷人COnSiStenCy 一貫原則COIltingent Iiability 或有負(fù)債COntra對(duì)銷COSt accounting 成本會(huì)計(jì)COSt Of goods SOId 銷貨成本Credit貸方Credit a

41、dvice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 Iedger應(yīng)付帳款分類帳CreditOrS Iedger COntrOl account 應(yīng)付帳款分類 帳統(tǒng)制帳戶CUrrent assets 流動(dòng)資產(chǎn)CUrrent IiabilitieS 流動(dòng)負(fù)債CUrrent ratio流動(dòng)比率 debenture 債券 debit借方debit adv

42、ice借項(xiàng)通知單（銀行用）debit note借項(xiàng)通知單debtors Iedger應(yīng)收帳款分類帳debtors Iedger COntrOl account 應(yīng)收帳款分類帳 統(tǒng)制帳戶del Credere COmilIiSSiOlI 擔(dān)保還款傭金 deficit虧細(xì)depreciation 折 |日depreciation account method 折舊帳法 depreciation PrOViSiOn account method 折 I日準(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)，

43、折價(jià) discounts allowed 銷貨折扣 discount COIUmlI 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(gè)體 error Of COmmiSSiO

44、n帳名調(diào)亂錯(cuò)誤 error Of OmiSSiOn 遺漏錯(cuò)誤 error Of Original entry 原始分錄錯(cuò)誤 error Of PrinCiPIe 原則性錯(cuò)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(dòng)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

45、簿general Iedger 總分類帳going COiICern 繼續(xù)經(jīng)營goods in transit 在運(yùn)品goods repossessed VaIUe 資產(chǎn)收回價(jià)值goods Sent on COnSignment account 貨物寄銷帳 goodwill 商譽(yù)gross IOSS 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

46、人名帳戶imprest SyStem 定額制度income determination 損益計(jì)算indirect expenses 間接費(fèi)用indirect material 間接原料indirect WageS 間接工資interest account method 利息帳法interest SUSPenSe account method 預(yù)計(jì)利息帳法 invoice 發(fā)票issued at Par平價(jià)發(fā)行 issued at PreiniUm 溢價(jià)發(fā)行issued CaPital已發(fā)行股本 joint共同 joint VeiItUre 短期合營joint VentUre account 短

47、期合營帳journal日記簿Iedger分類帳Iegal PerSOn 法人IiabilitieS負(fù)債IiqUidity ratio 速動(dòng)比率 long-term IiabiIitieS 長期負(fù)債 manufacturing account 制造成本會(huì)計(jì) margin毛利率 mark-up 加成 match配比 materiality重點(diǎn)柜數(shù) memorandum 備忘memorandum joint VentUre account 短期合營 備忘帳memorandum Of association 組織大綱minority balance 少量余額 monthly Statement 月結(jié)單

48、 net CUrrent assets 凈流動(dòng)資產(chǎn) net IOSS凈損失 net PrOfit 純利net PrOfit ratio 純利率 net PUrChaSeS購貨凈額 net SaIeS銷貨凈額nominal account虛帳戶noting公證文件noting ChargeS票據(jù)拒付手續(xù)費(fèi)ObjeCt CIaUSe目標(biāo)條款Offer認(rèn)講意圖OPemng StOCk期初存貨OPemng entries 開帳分錄OPtiOlI購買權(quán)Ordinary ShareS 普通股OVerdraft 透支OVerhead間接費(fèi)用OWnerShiP所有權(quán)Paid-UP CaPital 己繳股本Par ValUe票面值Partn