会计专业词汇中英文对照表.doc

银行会计专业词汇中英文对照表 A accept 接纳 acceptance 承兑 accepted draft/bill 已承兑汇票 acceptor 承兑人 account for 说明 account reconciliation 银行存款余额调节表 account sales 承销清单 account 科目，帐户 accounting basis 会计基础 accounting controls 会计控制，财务控制 accounting equation 会计等式 accrual accounting 权责发生制会计原则 accrued basis 应计基础 accrued income 应计收益 accrued interest 应记利息 accumulated fund 累积基金 actual cost 实际成本 adjustment 调整 advances accounts 放款账户 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 B 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 base currency 基础货币 bill of exchange, draft 汇票 bill payable