2024年2月21日发(作者：)

会计英语术语

原始分录缺点 error of original entry

原始分录簿 book of original entry

原则性缺点 error of principle

流淌资产 current assets

流淌负债 current liabilities

流淌比率 current ratio

流淌典质品 floating charge

租购 hire purchase

租购公司 hirer

个别 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

名调乱缺点 error of commission

现金日记簿 cash book

现金进出帐 receipts and payments account

现金扣头 cash discount

虚帐户 nominal account

净损掉 net loss

累积基金 accumulated fund

停止经营 quit concern

动用资金 capital employed

专利税 royalty

专利权 patent

货色寄销帐 goods sent on consignment account

票面值 par value

回收 accept

净流淌资产 net current assets

速动比率 liquidity ratio

寄销 consignment

寄销人 consignor

寄销帐 consignment account

单子拒付手续费 noting charges

单子贴现 discounting bill of exchange

组织大年夜纲 memorandum of association

组织章程 articles of association

商誉 goodwill

贷方 credit

贷项通知单 credit note

贷项通知单(银行用) credit advice

提用 drawings

提款帐 drawings account

费用 expenses

期未存货 closing stock

期初存货 opening stock

单式簿记 single-entry bookkeeping

备忘 memorandum

补贴分类帐 subsidiary account

报表 statement

贴现 discount

发票 invoice

发票人 drawer

间接工资 indirect wages

贴现手续费 discounting charge

通俗股 ordinary shares

通俗日记簿 general journal

通俗原始簿 general book of original entry

间接原料 indirect material

间接费用 indirect expenses, overhead

间接制造成本 factory overhead

开帐分录 opening entries

结帐分录 closing entries

短期合营 joint venture

短期合营帐 joint venture account

短期合营备忘帐 memorandum joint venture account

结算单子 honour the bill of exchange

超额利润 super profit

本钱 capital

本钱主 proprietor

本钱支出 capital expenditure

本钱待遇率 return on capital employed

零用现金笔据 petty cash voucher

零用现金簿 petty cash book

债权人 creditor

债券 debenture

估量利钱帐法 interest suspense account method

预付费用 prepaid expenses

预取收益 receipt in advance

管帐等式 accounting equation

损益帐 profit and loss account

损益运算 income determination

过帐 posting

资产 assets

资产负债表 balance sheet

资产收回价值 goods repossessed value

试算表 trial balance

经常性项目 recurrent item

溢价 premium

溢价发行 issued at premium

催缴股款 call

银行往来调剂表 bank reconciliation statement

复式簿记 double-entry bookkeeping

说明 account for

实帐户 real account

对销 contra

制成品 finished goods

汇票 bill of exchange, draft

实际成本 actual cost

截线 enter short

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

已赎回单子 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

分派 allocation

分类帐 ledger

公证文件 noting

分摊 apportionment

加成 mark-up

永久业权 freehold

重要成本 prime cost

未催缴股本 uncalled capital

申请及分派 application and allotment

目标条目 object clause

平价发行 issued at par

出让人帐 vendor account

自平 self-balancing

自等分类帐 self-balancing ledger

主动转帐 autopay

成本管帐 cost accounting

合营 joint

存货记录簿 stock records

存货周转率 stock turnover rate

存货帐 stock account

年关盘点存货 year-end stock taking

企业个别 business entity

合股企业 partnership

在运品 goods in transit

在成品 work-in-progress

呆帐 bad debts

呆帐预备 provision for bad debts

充公 forfeiture

利钱帐法 interest account method

重置 replacement

决算表 final accounts

扣头栏 discount column

折旧 depreciation

折旧帐法 depreciation account method

折旧预备帐法 depreciation provision account method

折价 discount

非人名帐户 impersonal account

抽取 extract

固定资产 fixed assets

经久负债 long-term liabilities

法人 legal person

股本 share capital

拒付单子 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

直截了当工资 direct wages

直截了当原料 direct material

直截了当费用 direct expenses

股票 share certificate

承销人 consignee

承销清单 account sales

抵销 set-offs

抵销性缺点 compensating error

定额轨制 imprest system

科目 account

负债 liabilities

信讬人 trustee

按比例分派 pro rata

背书 endorsement

持票人 holder

红利 surplus

红利分拨帐 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

记帐时假贷方互调 complete reversal of entries

专门原始簿 special book of original entry

（本文已被扫瞄 2562 次）

认讲意图 offer

暂记帐户 suspense account

销货成本 cost of goods sold

销货扣头 discounts allowed

销货退回簿 returns inwards book

销货净额 net sales

销货发票 sales invoice

销货簿 sales journal

调剂 adjustment

制造成本管帐 manufacturing account

数量表达及稳固泉币量度 quantifiability and stable monetary measure

随要随付 payable on demand

余绌 surplus and deficit

漏掉缺点 error of omission

余额承上 balance brought down

余额承前 balance brought forward

余额递减折旧法 reducing balance depreciation method

余额转下 balance carried down

汗青成本 historical cost

担保还款佣金 del credere commission

总分类帐 general ledger

敷衍帐款分类帐 creditors ledger, purchases ledger

敷衍帐款分类帐统制帐户 creditors ledger control account, purchases ledger control account

应收帐款分类帐 debtors ledger, sales ledger

应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account

应计收益 accrued income

亏绌 deficit

购货扣头 discounts received

购货退出簿 returns outwards book

购货帐 purchases account

购货净额 net purchases

购货簿 purchases journal

营业扣头 trade discount

购销帐 trading account

购销损益帐 trading and profit and loss account

优先股 preference shares

敷衍帐款赊帐刻日 credit period received form trade creditors

敷衍单子 bill payable

应收帐款赊帐刻日 credit period allowed to trade debtors

应收单子 bill receivable

应计差不多 accrued basis

购买权 option

偿债基金 sinking fund

营运资金比率 working capital ratio

让渡 transfer

旧换新 trade-in

稳健保守 conservatism, prudence

簿记 bookkeeping

连续经营 going concern

变产帐 realisation account

赎回本钱预备金 capital redemption reserve fund

英汉管帐词汇

accept 回收

acceptance 承兑

accepted draft/bill 已承兑汇票

acceptor 承兑人

account 科目，帐户

account for 说明

account sales 承销清单

accounting equation 管帐等式

accrued basis 应计差不多

accrued income 应计收益

accumulated fund 累积基金

actual cost 实际成本

adjustment 调剂

allocation 分派

application and allotment 申请及分派

apportionment 分摊

appropriation account 红利分拨帐

articles of association 组织章程

assets 资产

authorised capital 法定股本

autopay 主动转帐

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 银行往来调剂表

bill of exchange, draft 汇票

bill payable 敷衍单子

bill receivable 应收单子

book of original entry 原始分录簿

bookkeeping 簿记

business entity 企业个别

call 催缴股款

called-up capital 己催缴股本

calls in arrear 欠付催缴股款

capital 本钱

capital employed 动用资金

capital expenditure 本钱支出

capital redemption reserve fund 赎回本钱预备金

cash book 现金日记簿

cash discount 现金扣头

cash in hand 手存现金

closing stock 期未存货

compensating error 抵销性缺点

complete reversal of entries 记帐时假贷方互调

conservatism 稳健保守

consignee 承销人

consignment 寄销

consignment account 寄销帐

consignor 寄销人

consistency 一贯原则

contingent liability 或有负债

contra 对销

cost accounting 成本管帐

cost of goods sold 销货成本

credit 贷方

credit advice 贷项通知单(银行用)

credit note 贷项通知单

credit period allowed to trade debtors 应收帐款赊帐刻日

credit period received form trade creditors 敷衍帐款赊帐刻日

creditor 债权人

creditors ledger 敷衍帐款分类帐

creditors ledger control account 敷衍帐款分类帐统制帐户

current assets 流淌资产

current liabilities 流淌负债

current ratio 流淌比率

debenture 债券

debit 借方

debit advice 借项通知单(银行用)

debit note 借项通知单

debtors ledger 应收帐款分类帐

debtors ledger control account 应收帐款分类帐统制帐户

del credere commission 担保还款佣金

deficit 亏绌

depreciation 折旧

depreciation account method 折旧帐法

depreciation provision account method 折旧预备帐法

direct expenses 直截了当费用

direct material 直截了当原料

direct wages 直截了当工资

discount 贴现，折价

discounts allowed 销货扣头

discount column 扣头栏

discounts received 购货扣头

discounting bill of exchange 单子贴现

discounting charge 贴现手续费

dishonoured bill 拒付单子

double-entry bookkeeping 复式簿记

draft 汇票

drawee 受票人

drawer 发票人

drawings 提用

drawings account 提款帐

endorsement 背书

enter short 截线

entity 个别

error of commission 帐名调乱缺点

error of omission 漏掉缺点

error of original entry 原始分录缺点

error of principle 原则性缺点

expenses 费用

extract 抽取

facility extent 透支额度

factory overhead 间接制造成本

final accounts 决算表

finished goods 制成品

fixed assets 固定资产

floating charge 流淌典质品

forfeiture 充公

freehold 永久业权

general book of original entry 通俗原始簿

general journal 日记簿

general ledger 总分类帐

going concern 连续经营

goods in transit 在运品

goods repossessed value 资产收回价值

goods sent on consignment account 货色寄销帐

goodwill 商誉

gross loss 毛损

gross profit 毛利

gross profit ratio 毛利率

hire purchase 租购

hirer 租购公司

historical cost 汗青成本

holder 持票人

honour the bill of exchange 结算单子

impersonal account 非人名帐户

imprest system 定额轨制

income determination 损益运算

indirect expenses 间接费用

indirect material 间接原料

indirect wages 间接工资

interest account method 利钱帐法

interest suspense account method 估量利钱帐法

invoice 发票

issued at par 平价发行

issued at premium 溢价发行

issued capital 已发行股本

joint 合营

joint venture 短期合营

joint venture account 短期合营帐

journal 日记簿

ledger 分类帐

legal person 法人

liabilities 负债

liquidity ratio 速动比率

long-term liabilities 经久负债

manufacturing account 制造成本管帐

margin 毛利率

mark-up 加成

match 配比

materiality 重点钜数

memorandum 备忘

memorandum joint venture account 短期合营备忘帐

memorandum of association 组织大年夜纲

minority balance 少量余额

monthly statement 月结单

net current assets 净流淌资产

net loss 净损掉

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 单子拒付手续费

object clause 目标条目

offer 认讲意图

opening stock 期初存货

opening entries 开帐分录

option 购买权

ordinary shares 通俗股

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 合股企业

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 零用现金笔据

posting 过帐

preference shares 优先股

premium 溢价

prepaid expenses 预付费用

prime cost 重要成本

pro rata 按比例分派

profit and loss account 损益帐

proprietor 本钱主

provision for bad debts 呆帐预备

prudence 稳健保守

purchases account 购货帐

purchases journal 购货簿

purchases ledger 敷衍帐款分类帐

purchases ledger control account 敷衍帐款分类帐统制帐户

quantifiability and stable monetary measure 数量表达及稳固泉币量度

quit concern 停止经营

real account 实帐户

realisation account 变产帐

receipts and payments account 现金进出帐

receipt in advance 预取收益

recurrent item 经常性项目

reducing balance depreciation method 余额递减折旧法

replacement 重置

retired bill 已赎回单子

returns inwards book 销货退回簿

return on capital employed 本钱待遇率

returns outwards book 购货退出簿

revaluation depreciation method 重估折旧法

royalty 专利税

sales invoice 销货发票

sales journal 销货簿

sales ledger 应收帐款分类帐

sales ledger control account 应收帐款分类帐统制帐户

set-offs 抵销

several 个别

share 股份

share capital 股本

share certificate 股票

shareholders’equity 股东主权

shareholders’fund 股东资金

self-balancing 自平

self-balancing ledger 自等分类帐

single-entry bookkeeping 单式簿记

sinking fund 偿债基金

special book of original entry 专门原始簿

statement 报表

stock account 存货帐

stock records 存货记录簿

stock turnover rate 存货周转率

straight-line depreciation method 直线折旧法

subsidiary account 补贴分类帐

super profit 超额利润

surplus 红利

surplus and deficit 余绌

suspense account 暂记帐户

trade discount 营业扣头

trade-in 旧换新

trading account 购销帐

trading and profit and loss account 购销损益帐

transfer 让渡

trial balance 试算表

trustee 信讬人

uncalled capital 未催缴股本

vendor account 出让人帐

work-in-progress 在成品

working capital ratio 营运资金比率

working paper 工作底稿

year-end stock taking 年关盘点存货

（本文已被扫瞄 2566 次）