常用会计英语词汇中英文对照.docVIP

常用会计英语词汇中英文对照 net current assets 净流动资产 net loss 净损失 net profit 纯利 net profit ratio 纯利率 net purchases 购货净额 net sales 销货净额 nominal account 虚帐户 noting 公证文件 noting charges 票据拒付手续费 object clause 目标条款 offer 认讲意图 opening stock 期初存货 opening entries 开帐分录 option 购买权 ordinary shares 普通股 overdraft 透支 overhead 间接费用 ownership 所有权 paid-up capital 己缴股本 par value 票面值 partnership 合伙企业 patent 专利权 payable on demand 随要随付 personal account 人名帐户 petty cash book 零用现金簿 petty cash voucher 零用现金凭单 posting 过帐 preference shares 优先股 premium 溢价 prepaid expenses 预付费用 prime cost 主要成本 pro rata 按比例分配 profit and loss account 损益帐 proprietor 资本主 provision for bad debts 呆帐准备 prudence 稳健保守 purchases account 购货帐 purchases journal 购货簿 purchases ledger 应付帐款分类帐 purchases ledger control account 应付帐款分类帐统制帐户