認講意圖 offer
暫記帳戶 suspense account
銷貨成本 cost of goods sold
銷貨折扣 discounts allowed
銷貨退回簿 returns inwards book
銷貨凈額 net sales
銷貨發(fā)票 sales invoice
銷貨簿 sales journal
調整 adjustment
制造成本會計 manufacturing account
數(shù)量表達及穩(wěn)定貨幣量度 quantifiability and stable monetary measure
隨要隨付 payable on demand
余絀 surplus and deficit
遺漏錯誤 error of omission
余額承上 balance brought down
余額承前 balance brought forward
余額遞減折舊法 reducing balance depreciation method
余額轉下 balance carried down
歷史成本 historical cost
擔保還款傭金 del credere commission
總分類帳 general ledger
應付帳款分類帳 creditors ledger, purchases ledger
應付帳款分類帳統(tǒng)制帳戶 creditors ledger control account, purchases ledger control account
應收帳款分類帳 debtors ledger, sales ledger
應收帳款分類帳統(tǒng)制帳戶 debtors ledger control account, sales ledger control account
應計收益 accrued income
虧絀 deficit
購貨折扣 discounts received
購貨退出簿 returns outwards book
購貨帳 purchases account
購貨凈額 net purchases
購貨簿 purchases journal
營業(yè)折扣 trade discount
購銷帳 trading account
購銷損益帳 trading and profit and loss account
優(yōu)先股 preference shares
應付帳款賒帳期限 credit period received form trade creditors
應付票據(jù) bill payable
應收帳款賒帳期限 credit period allowed to trade debtors
應收票據(jù) bill receivable
應計基礎 accrued basis
購買權 option
償債基金 sinking fund
營運資金比率 working capital ratio
轉讓 transfer
舊換新 trade-in
穩(wěn)健保守 conservatism, prudence
簿記 bookkeeping
繼續(xù)經(jīng)營 going concern
變產帳 realisation account
贖回資本準備金 capital redemption reserve fund
英漢會計詞匯
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(jù)
bill receivable 應收票據(jù)
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(xiàn)金日記簿
cash discount 現(xiàn)金折扣
cash in hand 手存現(xiàn)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
暫記帳戶 suspense account
銷貨成本 cost of goods sold
銷貨折扣 discounts allowed
銷貨退回簿 returns inwards book
銷貨凈額 net sales
銷貨發(fā)票 sales invoice
銷貨簿 sales journal
調整 adjustment
制造成本會計 manufacturing account
數(shù)量表達及穩(wěn)定貨幣量度 quantifiability and stable monetary measure
隨要隨付 payable on demand
余絀 surplus and deficit
遺漏錯誤 error of omission
余額承上 balance brought down
余額承前 balance brought forward
余額遞減折舊法 reducing balance depreciation method
余額轉下 balance carried down
歷史成本 historical cost
擔保還款傭金 del credere commission
總分類帳 general ledger
應付帳款分類帳 creditors ledger, purchases ledger
應付帳款分類帳統(tǒng)制帳戶 creditors ledger control account, purchases ledger control account
應收帳款分類帳 debtors ledger, sales ledger
應收帳款分類帳統(tǒng)制帳戶 debtors ledger control account, sales ledger control account
應計收益 accrued income
虧絀 deficit
購貨折扣 discounts received
購貨退出簿 returns outwards book
購貨帳 purchases account
購貨凈額 net purchases
購貨簿 purchases journal
營業(yè)折扣 trade discount
購銷帳 trading account
購銷損益帳 trading and profit and loss account
優(yōu)先股 preference shares
應付帳款賒帳期限 credit period received form trade creditors
應付票據(jù) bill payable
應收帳款賒帳期限 credit period allowed to trade debtors
應收票據(jù) bill receivable
應計基礎 accrued basis
購買權 option
償債基金 sinking fund
營運資金比率 working capital ratio
轉讓 transfer
舊換新 trade-in
穩(wěn)健保守 conservatism, prudence
簿記 bookkeeping
繼續(xù)經(jīng)營 going concern
變產帳 realisation account
贖回資本準備金 capital redemption reserve fund
英漢會計詞匯
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(jù)
bill receivable 應收票據(jù)
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(xiàn)金日記簿
cash discount 現(xiàn)金折扣
cash in hand 手存現(xiàn)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