常用會計詞匯英譯漢（1）
accept 接納
acceptance 承兌
accepted draft/bill 已承兌匯票
acceptor 承兌人
account 科目，帳戶
account for 說明
account sales 承銷清單
accounting equation 會計等式
accrued basis 應計基礎
accrued income 應計收益
accumulated fund 累積基金
actual cost 實際成本
adjustment 調整
allocation 分配
application and allotment 申請及分配
apportionment 分攤
appropriation account 盈余分撥帳
articles of association 組織章程
assets 資產
authorised capital 法定股本
autopay 自動轉帳
bad debts 呆帳
balance brought down 余額承上
balance brought forward 余額承前
balance carried down 余額轉下
balance sheet 資產負債表
bank reconciliation statement 銀行往來調節(jié)表
bill of exchange, draft 匯票
bill payable 應付票據
bill receivable 應收票據
book of original entry 原始分錄簿
bookkeeping 簿記
business entity 企業(yè)個體
call 催繳股款
called-up capital 己催繳股本
calls in arrear 欠付催繳股款
capital 資本
capital employed 動用資金
capital expenditure 資本支出
capital redemption reserve fund 贖回資本準備金
cash book 現金日記簿
cash discount 現金折扣
cash in hand 手存現金
closing stock 期未存貨
compensating error 抵銷性錯誤
complete reversal of entries 記帳時借貸方互調
conservatism 穩(wěn)健保守
consignee 承銷人
consignment 寄銷
consignment account 寄銷帳
consignor 寄銷人
consistency 一貫原則
contingent liability 或有負債
contra 對銷
cost accounting 成本會計
cost of goods sold 銷貨成本
credit 貸方
credit advice 貸項通知單(銀行用)
credit note 貸項通知單
credit period allowed to trade debtors 應收帳款賒帳期限
credit period received form trade creditors 應付帳款賒帳期限
creditor 債權人
creditors ledger 應付帳款分類帳
creditors ledger control account 應付帳款分類帳統(tǒng)制帳戶
current assets 流動資產
current liabilities 流動負債
current ratio 流動比率
debenture 債券
debit 借方
debit advice 借項通知單(銀行用)
debit note 借項通知單
debtors ledger 應收帳款分類帳
debtors ledger control account 應收帳款分類帳統(tǒng)制帳戶
del credere commission 擔保還款傭金
deficit 虧絀
depreciation 折舊
depreciation account method 折舊帳法
depreciation provision account method 折舊準備帳法
direct expenses 直接費用
direct material 直接原料
direct wages 直接工資
discount 貼現，折價
discounts allowed 銷貨折扣
discount column 折扣欄
discounts received 購貨折扣
discounting bill of exchange 票據貼現
discounting charge 貼現手續(xù)費
dishonoured bill 拒付票據
double-entry bookkeeping 復式簿記
draft 匯票
drawee 受票人
drawer 發(fā)票人
drawings 提用
drawings account 提款帳
endorsement 背書
enter short 截線
entity 個體
error of commission 帳名調亂錯誤
error of omission 遺漏錯誤
error of original entry 原始分錄錯誤
error of principle 原則性錯誤
expenses 費用
extract 抽取
facility extent 透支額度
factory overhead 間接制造成本
final accounts 決算表
finished goods 制成品
fixed assets 固定資產
floating charge 流動抵押品
forfeiture 沒收
freehold 永久業(yè)權
general book of original entry 普通原始簿
general journal 日記簿
general ledger 總分類帳
going concern 繼續(xù)經營
goods in transit 在運品
goods repossessed value 資產收回價值
goods sent on consignment account 貨物寄銷帳
goodwill 商譽
gross loss 毛損
gross profit 毛利
gross profit ratio 毛利率
hire purchase 租購
hirer 租購公司
historical cost 歷史成本
holder 持票人
honour the bill of exchange 結算票據
impersonal account 非人名帳戶
imprest system 定額制度
income determination 損益計算
indirect expenses 間接費用
indirect material 間接原料
indirect wages 間接工資
interest account method 利息帳法
interest suspense account method 預計利息帳法
invoice 發(fā)票
issued at par 平價發(fā)行
issued at premium 溢價發(fā)行
issued capital 已發(fā)行股本
joint 共同
joint venture 短期合營
joint venture account 短期合營帳
journal 日記簿
ledger 分類帳
legal person 法人
liabilities 負債
liquidity ratio 速動比率
long-term liabilities 長期負債
manufacturing account 制造成本會計
margin 毛利率
mark-up 加成
match 配比
materiality 重點鉅數
memorandum 備忘
memorandum joint venture account 短期合營備忘帳
memorandum of association 組織大綱
minority balance 少量余額
monthly statement 月結單
net current assets 凈流動資產
net loss 凈損失
net profit 純利
net profit ratio 純利率
net purchases 購貨凈額
net sales 銷貨凈額
nominal account 虛帳戶
noting 公證文件
noting charges 票據拒付手續(xù)費
object clause 目標條款
offer 認講意圖
opening stock 期初存貨
opening entries 開帳分錄
option 購買權
ordinary shares 普通股
overdraft 透支
overhead 間接費用
ownership 所有權
paid-up capital 己繳股本
par value 票面值
partnership 合伙企業(yè)
patent 專利權
payable on demand 隨要隨付
personal account 人名帳戶
petty cash book 零用現金簿
petty cash voucher 零用現金憑單
posting 過帳
preference shares 優(yōu)先股
premium 溢價
prepaid expenses 預付費用
prime cost 主要成本
pro rata 按比例分配
profit and loss account 損益帳
proprietor 資本主
provision for bad debts 呆帳準備
prudence 穩(wěn)健保守
purchases account 購貨帳
purchases journal 購貨簿
purchases ledger 應付帳款分類帳
purchases ledger control account 應付帳款分類帳統(tǒng)制帳戶
quantifiability and stable monetary measure 數量表達及穩(wěn)定貨幣量度
quit concern 停止經營
real account 實帳戶
realisation account 變產帳
receipts and payments account 現金收支帳
receipt in advance 預取收益
recurrent item 經常性項目
reducing balance depreciation method 余額遞減折舊法
replacement 重置
retired bill 已贖回票據
returns inwards book 銷貨退回簿
return on capital employed 資本報酬率
returns outwards book 購貨退出簿
revaluation depreciation method 重估折舊法
royalty 專利稅
sales invoice 銷貨發(fā)票
sales journal 銷貨簿
sales ledger 應收帳款分類帳
sales ledger control account 應收帳款分類帳統(tǒng)制帳戶
set-offs 抵銷
several 個別
share 股份
share capital 股本
share certificate 股票
shareholders'equity 股東主權
shareholders'fund 股東資金
self-balancing 自平
self-balancing ledger 自平分類帳
single-entry bookkeeping 單式簿記
sinking fund 償債基金
special book of original entry 特別原始簿
statement 報表
stock account 存貨帳
stock records 存貨記錄簿
stock turnover rate 存貨周轉率
straight-line depreciation method 直線折舊法
subsidiary account 補助分類帳
super profit 超額利潤
surplus 盈余
surplus and deficit 余絀
suspense account 暫記帳戶
trade discount 營業(yè)折扣
trade-in 舊換新
trading account 購銷帳
trading and profit and loss account 購銷損益帳
transfer 轉讓
trial balance 試算表
trustee 信讬人
uncalled capital 未催繳股本
vendor account 出讓人帳
work-in-progress 在制品
working capital ratio 營運資金比率
working paper 工作底稿
year-end stock taking 年終盤點存貨
accept 接納
acceptance 承兌
accepted draft/bill 已承兌匯票
acceptor 承兌人
account 科目，帳戶
account for 說明
account sales 承銷清單
accounting equation 會計等式
accrued basis 應計基礎
accrued income 應計收益
accumulated fund 累積基金
actual cost 實際成本
adjustment 調整
allocation 分配
application and allotment 申請及分配
apportionment 分攤
appropriation account 盈余分撥帳
articles of association 組織章程
assets 資產
authorised capital 法定股本
autopay 自動轉帳
bad debts 呆帳
balance brought down 余額承上
balance brought forward 余額承前
balance carried down 余額轉下
balance sheet 資產負債表
bank reconciliation statement 銀行往來調節(jié)表
bill of exchange, draft 匯票
bill payable 應付票據
bill receivable 應收票據
book of original entry 原始分錄簿
bookkeeping 簿記
business entity 企業(yè)個體
call 催繳股款
called-up capital 己催繳股本
calls in arrear 欠付催繳股款
capital 資本
capital employed 動用資金
capital expenditure 資本支出
capital redemption reserve fund 贖回資本準備金
cash book 現金日記簿
cash discount 現金折扣
cash in hand 手存現金
closing stock 期未存貨
compensating error 抵銷性錯誤
complete reversal of entries 記帳時借貸方互調
conservatism 穩(wěn)健保守
consignee 承銷人
consignment 寄銷
consignment account 寄銷帳
consignor 寄銷人
consistency 一貫原則
contingent liability 或有負債
contra 對銷
cost accounting 成本會計
cost of goods sold 銷貨成本
credit 貸方
credit advice 貸項通知單(銀行用)
credit note 貸項通知單
credit period allowed to trade debtors 應收帳款賒帳期限
credit period received form trade creditors 應付帳款賒帳期限
creditor 債權人
creditors ledger 應付帳款分類帳
creditors ledger control account 應付帳款分類帳統(tǒng)制帳戶
current assets 流動資產
current liabilities 流動負債
current ratio 流動比率
debenture 債券
debit 借方
debit advice 借項通知單(銀行用)
debit note 借項通知單
debtors ledger 應收帳款分類帳
debtors ledger control account 應收帳款分類帳統(tǒng)制帳戶
del credere commission 擔保還款傭金
deficit 虧絀
depreciation 折舊
depreciation account method 折舊帳法
depreciation provision account method 折舊準備帳法
direct expenses 直接費用
direct material 直接原料
direct wages 直接工資
discount 貼現，折價
discounts allowed 銷貨折扣
discount column 折扣欄
discounts received 購貨折扣
discounting bill of exchange 票據貼現
discounting charge 貼現手續(xù)費
dishonoured bill 拒付票據
double-entry bookkeeping 復式簿記
draft 匯票
drawee 受票人
drawer 發(fā)票人
drawings 提用
drawings account 提款帳
endorsement 背書
enter short 截線
entity 個體
error of commission 帳名調亂錯誤
error of omission 遺漏錯誤
error of original entry 原始分錄錯誤
error of principle 原則性錯誤
expenses 費用
extract 抽取
facility extent 透支額度
factory overhead 間接制造成本
final accounts 決算表
finished goods 制成品
fixed assets 固定資產
floating charge 流動抵押品
forfeiture 沒收
freehold 永久業(yè)權
general book of original entry 普通原始簿
general journal 日記簿
general ledger 總分類帳
going concern 繼續(xù)經營
goods in transit 在運品
goods repossessed value 資產收回價值
goods sent on consignment account 貨物寄銷帳
goodwill 商譽
gross loss 毛損
gross profit 毛利
gross profit ratio 毛利率
hire purchase 租購
hirer 租購公司
historical cost 歷史成本
holder 持票人
honour the bill of exchange 結算票據
impersonal account 非人名帳戶
imprest system 定額制度
income determination 損益計算
indirect expenses 間接費用
indirect material 間接原料
indirect wages 間接工資
interest account method 利息帳法
interest suspense account method 預計利息帳法
invoice 發(fā)票
issued at par 平價發(fā)行
issued at premium 溢價發(fā)行
issued capital 已發(fā)行股本
joint 共同
joint venture 短期合營
joint venture account 短期合營帳
journal 日記簿
ledger 分類帳
legal person 法人
liabilities 負債
liquidity ratio 速動比率
long-term liabilities 長期負債
manufacturing account 制造成本會計
margin 毛利率
mark-up 加成
match 配比
materiality 重點鉅數
memorandum 備忘
memorandum joint venture account 短期合營備忘帳
memorandum of association 組織大綱
minority balance 少量余額
monthly statement 月結單
net current assets 凈流動資產
net loss 凈損失
net profit 純利
net profit ratio 純利率
net purchases 購貨凈額
net sales 銷貨凈額
nominal account 虛帳戶
noting 公證文件
noting charges 票據拒付手續(xù)費
object clause 目標條款
offer 認講意圖
opening stock 期初存貨
opening entries 開帳分錄
option 購買權
ordinary shares 普通股
overdraft 透支
overhead 間接費用
ownership 所有權
paid-up capital 己繳股本
par value 票面值
partnership 合伙企業(yè)
patent 專利權
payable on demand 隨要隨付
personal account 人名帳戶
petty cash book 零用現金簿
petty cash voucher 零用現金憑單
posting 過帳
preference shares 優(yōu)先股
premium 溢價
prepaid expenses 預付費用
prime cost 主要成本
pro rata 按比例分配
profit and loss account 損益帳
proprietor 資本主
provision for bad debts 呆帳準備
prudence 穩(wěn)健保守
purchases account 購貨帳
purchases journal 購貨簿
purchases ledger 應付帳款分類帳
purchases ledger control account 應付帳款分類帳統(tǒng)制帳戶
quantifiability and stable monetary measure 數量表達及穩(wěn)定貨幣量度
quit concern 停止經營
real account 實帳戶
realisation account 變產帳
receipts and payments account 現金收支帳
receipt in advance 預取收益
recurrent item 經常性項目
reducing balance depreciation method 余額遞減折舊法
replacement 重置
retired bill 已贖回票據
returns inwards book 銷貨退回簿
return on capital employed 資本報酬率
returns outwards book 購貨退出簿
revaluation depreciation method 重估折舊法
royalty 專利稅
sales invoice 銷貨發(fā)票
sales journal 銷貨簿
sales ledger 應收帳款分類帳
sales ledger control account 應收帳款分類帳統(tǒng)制帳戶
set-offs 抵銷
several 個別
share 股份
share capital 股本
share certificate 股票
shareholders'equity 股東主權
shareholders'fund 股東資金
self-balancing 自平
self-balancing ledger 自平分類帳
single-entry bookkeeping 單式簿記
sinking fund 償債基金
special book of original entry 特別原始簿
statement 報表
stock account 存貨帳
stock records 存貨記錄簿
stock turnover rate 存貨周轉率
straight-line depreciation method 直線折舊法
subsidiary account 補助分類帳
super profit 超額利潤
surplus 盈余
surplus and deficit 余絀
suspense account 暫記帳戶
trade discount 營業(yè)折扣
trade-in 舊換新
trading account 購銷帳
trading and profit and loss account 購銷損益帳
transfer 轉讓
trial balance 試算表
trustee 信讬人
uncalled capital 未催繳股本
vendor account 出讓人帳
work-in-progress 在制品
working capital ratio 營運資金比率
working paper 工作底稿
year-end stock taking 年終盤點存貨