会计专业词汇中英文对照表

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1、银行会计专业词汇中英文对照表Aaccept接纳acceptance承兑accepteddraft/bill已承兑汇票acceptor承兑人accountfor说明accountreconciliation银行存款余额调节表accountsales承销清单account科目，帐户accountingbasis会计基础accountingcontrols会计控制，财务控制accountingequation会计等式accrualaccounting权责发生制会计原则accruedbasis应计基础accruedincome应计收益accruedinte

2、rest应记利息accumulatedfund累积基金actualcost实际成本adjustment调整advancesaccounts放款账户allocation分配applicationandallotment申请及分配apportionment分摊appropriationaccount盈余分拨帐articlesofassociation组织章程assets资产authorisedcapital法定股本autopay自动转帐Bbaddebts呆帐balancebroughtdown余额承上balancebroughtforward余额承前b

3、alancecarrieddown余额转下balancesheet资产负债表bankreconciliationstatement银行往来调节表basecurrency基础货币billofexchange,draft汇票billpayable应付票据billreceivable应收票据bookoforiginalentry原始分录簿bookkeeping簿记businessentity企业个体Ccall催缴股款called-upcapital己催缴股本callsinarrear欠付催缴股款capitalemployed动用资金capitalexpe

4、nditure资本支出capitalredemptionreservefund赎回资本准备金capital资本cashbasisaccounting收付实现制会计原则cashbook现金日记簿cashdiscount现金折扣cashequivalents现金等价物cashinhand手存现金closingstock期未存货compensatingerror抵销性错误completereversalofentries记帐时借贷方互调conservatism稳健保守consignee承销人consignmentaccount寄销帐consignment

5、寄销consignor寄销人consistency一贯原则contingentliability或有负债contra对销costaccounting成本会计costofgoodssold销货成本creditadvice贷项通知单(银行用)creditnote贷项通知单creditperiodallowedtotradedebtors应收帐款赊帐期限creditperiodreceivedformtradecreditors应付帐款赊帐期限credit贷方creditor债权人creditorsledgercontrolaccount应付帐款分类帐统

6、制帐户creditorsledger应付帐款分类帐currentassets流动资产currentliabilities流动负债currentratio流动比率Ddailytrialbalance日试算平衡表debenture债券debitadvice借项通知单(银行用)debitnote借项通知单debit借方debtorsledgercontrolaccount应收帐款分类帐统制帐户debtorsledger应收帐款分类帐deficit亏空，赤字delcrederecommission担保还款佣金depreciationaccountmetho

7、d折旧帐法depreciationprovisionaccountmethod折旧准备帐法depreciation折旧discount贴现，折价discountingbillofexchange票据贴现discountingcharge贴现手续费discountsallowed销货折扣discountsreceived购货折扣dishonouredbill拒付票据double-entrybookkeeping复式簿记doubtfuldebts可疑帐户draft汇票drawee受票人drawer出票人drawingsaccount业主提款帐drawi

8、ngs业主提款Eendorsement背书entity会计主体expenses费用Ffactoryoverhead间接制造