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 shareholders’equity
股东资金 shareholders’fund
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 principle
流动资产 current assets
流动负债 current liabilities
流动比率 current ratio
流动抵押品 floating charge
租购 hire purchase
租购公司 hirer
个体 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
名调乱错误 error of commission
现金日记簿 cash book
现金收支帐 receipts and payments account
现金折扣 cash discount
虚帐户 nominal account
净损失 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
货物寄销帐 goods sent on consignment account
票面值 par value
接纳 accept
净流动资产 net current assets
速动比率 liquidity ratio
寄销 consignment
寄销人 consignor
寄销帐 consignment account
票据拒付手续费 noting charges
票据贴现 discounting bill of exchange
组织大纲 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
补助分类帐 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
普通股 ordinary shares
普通日记簿 general journal
普通原始簿 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
结算票据 honour the bill of exchange
超额利润 super profit
资本 capital
资本主 proprietor
资本支出 capital expenditure
资本报酬率 return on capital employed
零用现金凭单 petty cash voucher
零用现金簿 petty cash book
债权人 creditor
债券 debenture
预计利息帐法 interest suspense account method
预付费用 prepaid expenses
预取收益 receipt in advance
会计等式 accounting equation
损益帐 profit and loss account
损益计算 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
银行往来调节表 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
认讲意图 offer
暂记帐户 suspense account
销货成本 cost of goods sold
销货折扣 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
调整 adjustment
制造成本会计 manufacturing account
数量表达及稳定货币量度 quantifiability and stable monetary measure
随要随付 payable on demand
余绌 surplus and deficit
遗漏错误 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
历史成本 historical cost
担保还款佣金 del credere commission
总分类帐 general ledger
应付帐款分类帐 creditors ledger, purchases ledger
应付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
购货折扣 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
营业折扣 trade discount
购销帐 trading account
购销损益帐 trading and profit and loss account
优先股 preference shares
应付帐款赊帐期限 credit period received form trade creditors
应付票据 bill payable
应收帐款赊帐期限 credit period allowed to trade debtors
应收票据 bill receivable
应计基础 accrued basis
购买权 option
偿债基金 sinking fund
营运资金比率 working capital ratio
转让 transfer
旧换新 trade-in
稳健保守 conservatism, prudence
簿记 bookkeeping
继续经营 going concern
变产帐 realisation account
赎回资本准备金 capital redemption reserve fund |
