accept 接纳
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 会计等式
accrued basis 应计基础
accrued income 应计收益
accumulated fund 累积基金
actual cost 实际成本
adjustment 调整
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
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
bill of exchange, draft 汇票
bill payable 应付票据
bill receivable 应收票据
book of original entry 原始分录簿
bookkeeping 簿记
business entity 企业个体
call 催缴股款
called-up capital 己催缴股本
calls in arrear 欠付催缴股款
capital 资本
capital employed 动用资金
capital expenditure 资本支出
capital redemption reserve fund 赎回资本准备金
cash book 现金日记簿
cash discount 现金折扣
cash in hand 手存现金
closing stock 期未存货
compensating error 抵销性错误
complete reversal of entries 记帐时借贷方互调
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 成本会计
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 应收帐款赊帐期限
credit period received form trade creditors 应付帐款赊帐期限
creditor 债权人
creditors ledger 应付帐款分类帐
creditors ledger control account 应付帐款分类帐统制帐户
current assets 流动资产
current liabilities 流动负债
current ratio 流动比率
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 折旧准备帐法
direct expenses 直接费用
direct material 直接原料
direct wages 直接工资
discount 贴现，折价
discounts allowed 销货折扣
discount column 折扣栏
discounts received 购货折扣
discounting bill of exchange 票据贴现
discounting charge 贴现手续费
dishonoured bill 拒付票据
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 个体
error of commission 帐名调乱错误
error of omission 遗漏错误
error of original entry 原始分录错误
error of principle 原则性错误
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 流动抵押品
forfeiture 没收
freehold 永久业权
general book of original entry 普通原始簿
general journal 日记簿
general ledger 总分类帐
going concern 继续经营
goods in transit 在运品
goods repossessed value 资产收回价值
goods sent on consignment account 货物寄销帐
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 历史成本
holder 持票人
honour the bill of exchange 结算票据
impersonal account 非人名帐户
imprest system 定额制度
income determination 损益计算
indirect expenses 间接费用
indirect material 间接原料
indirect wages 间接工资
interest account method 利息帐法
interest suspense account method 预计利息帐法
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 共同
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 长期负债
manufacturing account 制造成本会计
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 组织大纲
minority balance 少量余额
monthly statement 月结单
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
quantifiability and stable monetary measure 数量表达及稳定货币量度
quit concern 停止经营
real account 实帐户
realisation account 变产帐
receipts and payments account 现金收支帐
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 已赎回票据
returns inwards book 销货退回簿
return on capital employed 资本报酬率
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 自平分类帐
single-entry bookkeeping 单式簿记
sinking fund 偿债基金
special book of original entry 特别原始簿
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 补助分类帐
super profit 超额利润
surplus 盈余
surplus and deficit 余绌
suspense account 暂记帐户
trade discount 营业折扣
trade-in 旧换新
trading account 购销帐
trading and profit and loss account 购销损益帐
transfer 转让
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 在制品
working capital ratio 营运资金比率
working paper 工作底稿
year-end stock taking 年终盘点存货