会计科目中英文对照.docx

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1、汉英会计词汇　人名帐户personalaccount工作底稿workingpaper已承兑汇票accepteddraft/bill已发行股本issuedcapital己催缴股本called-upcapital己缴股本paid-upcapital已赎回票据retiredbill欠付催缴股款callsinarrear毛存现金cashinhand毛利grossprofit毛利率grossprofitratio/margin毛损grossloss日记簿journal月结单monthlystatement少量余额minoritybalance分配allocation分类帐ledger

2、公证文件noting分摊apportionment加成mark-up永久业权freehold主要成本primecost未催缴股本uncalledcapital申请及分配applicationandallotment目标条款objectclause平价发行issuedatpar出让人帐vendoraccount自平self-balancing自平分类帐self-balancingledger自动转帐autopay成本会计costaccounting共同joint存货记录簿stockrecords存货周转率stockturnoverrate存货帐stockaccount年终盘点

3、存货year-endstocktaking企业个体businessentity合伙企业partnership在运品goodsintransit在制品work-in-progress呆帐baddebts呆帐准备provisionforbaddebts没收forfeiture利息帐法interestaccountmethod重置replacement决算表finalaccounts折扣栏discountcolumn折旧depreciation折旧帐法depreciationaccountmethod折旧准备帐法depreciationprovisionaccountmethod

4、折价discount非人名帐户impersonalaccount抽取extract固定资产fixedassets长期负债long-termliabilities法人legalperson股本sharecapital拒付票据dishonouredbill股份share或有负债contingentliability所有权ownership承兑acceptance承兑人acceptor法定股本authorisedcapital股东主权shareholders’equity股东资金shareholders’fund受票人drawee直线折旧法straight-linedepreci

5、ationmethod直接工资directwages直接原料directmaterial直接费用directexpenses股票sharecertificate承销人consignee承销清单accountsales抵销set-offs抵销性错误compensatingerror定额制度imprestsystem科目account负债liabilities信讬人trustee按比例分配prorata背书endorsement持票人holder盈余surplus盈余分拨帐appropriationaccount重点钜数materiality重估折旧法revaluationde

6、preciationmethod借方debit借项通知单debitnote借项通知单(银行用)debitadvice库存现金cashinhand配比match个别several纯利netprofit纯利率netprofitratio记帐时借贷方互调completereversalofentries特别原始簿specialbookoforiginalentry原始分录错误erroroforiginalentry原始分录簿bookoforiginalentry原则性错误errorofprinciple流动资产currentassets流动负债currentliabilities

7、流动比率currentratio流动抵押品floatingcharge租购hirepurchase租购公司hirer个体entity差额承上balancebroughtdown差额承前balancebroughtforward差额转下balancecarrieddown帐户account透支overdraft透支额度facilityextent名调乱错误errorofcommission现金日记簿cashbook现金收支帐receiptsandpaymentsaccount现金折扣cashdiscount虚帐户no