常用会计词汇汉译英

常用会计词汇汉译英一贯原则consistency

人名帐户personal account

工作底稿working paper

已承兑汇票accepted draft/bill

已发行股本issued capital

己催缴股本called-up capital

己缴股本paid-up capital

已赎回票据retired bill

欠付催缴股款calls in arrear

毛存现金cash in hand

毛利gross profit

毛利率gross profit ratio/margin

毛损gross loss

日记簿journal

月结单monthly statement

少量余额minority balance

分配allocation

分类帐ledger

公证文件noting

分摊apportionment

加成mark-up

永久业权freehold

主要成本prime cost

未催缴股本uncalled capital

申请及分配application and allotment 目标条款object clause

平价发行issued at par

出让人帐vendor account

自平self-balancing

自平分类帐self-balancing ledger

自动转帐autopay

成本会计cost accounting

共同joint

存货记录簿stock records

存货周转率stock turnover rate

存货帐stock account

年终盘点存货year-end stock taking 企业个体business entity

合伙企业partnership

在运品goods in transit

在制品work-in-progress

呆帐bad debts

呆帐准备provision for bad debts

没收forfeiture

利息帐法interest account method

重置replacement

决算表final accounts

折扣栏discount column

折旧depreciation

折旧帐法depreciation account method

折旧准备帐法depreciation provision account method 折价discount

非人名帐户impersonal account

抽取extract

固定资产fixed assets

长期负债long-term liabilities

法人legal person

股本share capital

拒付票据dishonoured bill

股份share

或有负债contingent liability

所有权ownership

承兑acceptance

承兑人acceptor

法定股本authorised capital

股东主权shareholders'equity

股东资金shareholders'fund

受票人drawee

直线折旧法straight-line depreciation method 直接工资direct wages

直接原料direct material

直接费用direct expenses

股票share certificate

承销人consignee

承销清单account sales

抵销set-offs

抵销性错误compensating error

定额制度imprest system

科目account

负债liabilities

信讬人trustee

按比例分配pro rata

背书endorsement

持票人holder

盈余surplus

盈余分拨帐appropriation account

重点钜数materiality

重估折旧法revaluation depreciation method 借方debit

借项通知单debit note

借项通知单(银行用) debit advice

库存现金cash in hand

配比match

个别several

纯利net profit

纯利率net profit ratio

记帐时借贷方互调complete reversal of entries 特别原始簿special book of original entry

原始分录错误error of original entry

原始分录簿book of original entry

原则性错误error of principle

流动资产current assets

流动负债current liabilities

流动比率current ratio

流动抵押品floating charge

租购hire purchase

租购公司hirer

个体entity

差额承上balance brought down

差额承前balance brought forward

差额转下balance carried down

帐户account

透支overdraft

透支额度facility extent

名调乱错误error of commission

现金日记簿cash book

现金收支帐receipts and payments account 现金折扣cash discount

虚帐户nominal account