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 asts
流淌负债 current liabilities
流淌比率 current ratio
流淌典质品 floating charge
租购 hire purcha
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
国旗连连看
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 nt on consignment account
票面值 par 五光十色的什么value
回收 accept
净流淌资产 net current asts
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 expens
期未存货 closing stock
期初存货 opening stock蝴蝶画画
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 expens, 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 suspen account method
预付费用 prepaid expens
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 asts
资产负债表 balance sheet
资产收回价值 goods repossd 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 clau
平价发行 issued at par
出让人帐 vendor account
自平 lf-balancing
自等分类帐 lf-balancing ledger
主动转帐 autopay
成本管帐 cost accounting十二生肖歌曲
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 asts
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
曾虑多情损梵行所有权 ownership
承兑 acceptance
承兑人 acceptor
法定股本 authorid capital新进
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 expens
股票 share certificate
承销人 consignee
承销清单 account sales
抵销 t-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 endorment
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
液化石油气压缩机
库存现金 cash in hand
配比 match
个别 veral
纯利 net profit
纯利率 net profit ratio
记帐时假贷方互调 complete reversal of entries
花开花落花归尘专门原始簿 special book of original entry
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