汉英、英汉会计词汇.docx

汉英、英汉会计词汇一贯原则 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 shareholdersequity?股东资金 shareholdersfund?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