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            英汉会计词汇·新译通翻译公司-专业金融会计类翻译  

          ■新译通翻译公司

          英汉会计词汇

          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?#26412;?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?#26412;?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?#21335;?#24080; 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
          ?#21335;?consignment
          ?#21335;?#20154; consignor
          ?#21335;?#24080; consignment account
          ?#26412;?#25298;付手续费 noting charges
          ?#26412;?#36148;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?#26412;?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
          ?#36816;?#34920; 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
          ?#35789;?#31807;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
          ?#21512;?#24080; trading account
          ?#21512;?#25439;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?#26412;?bill payable
          应收帐款赊帐期限 credit period allowed to trade debtors
          应收?#26412;?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

          英汉会计词汇
          accept 接纳
          acceptance 承兑
          accepted draft/bill 已承兑汇票
          acceptor 承兑人
          account 科目,帐户
          account for 说明
          account sales 承销清单
          accounting equation 会计等式
          accrued basis 应计基础
          accrued income 应计收益
          accumulated fund 累积基金
          actual cost 实际成本
          adjustment 调整
          allocation 分配
          application and allotment 申请及分配
          apportionment 分摊
          appropriation account 盈余分拨帐
          articles of association 组织章程
          assets 资产
          authorised capital 法定股本
          autopay 自动转帐
          bad debts 呆帐
          balance brought down 余额承上
          balance brought forward 余额承前
          balance carried down 余额转下
          balance sheet 资产负债表
          bank reconciliation statement 银行往来调节表
          bill of exchange, draft 汇票
          bill payable 应付?#26412;?br> bill receivable 应收?#26412;?br> book of original entry 原始分录簿
          bookkeeping 簿记
          business entity 企业个体
          call 催缴股款
          called-up capital 己催缴股本
          calls in arrear 欠付催缴股款
          capital 资本
          capital employed 动用资金
          capital expenditure 资本支出
          capital redemption reserve fund 赎回资本准备金
          cash book 现金日记簿
          cash discount 现金折扣
          cash in hand 手存现金
          closing stock 期未存货
          compensating error 抵销性错误
          complete reversal of entries 记帐时借贷方互调
          conservatism 稳健保守
          consignee 承销人
          consignment ?#21335;?/p>

          consignment account ?#21335;?#24080;
          consignor ?#21335;?#20154;
          consistency ?#36824;?#21407;则
          contingent liability 或有负债
          contra 对销
          cost accounting 成本会计
          cost of goods sold 销货成本
          credit 贷方
          credit advice 贷项通知单(银行用)
          credit note 贷项通知单
          credit period allowed to trade debtors 应收帐款赊帐期限
          credit period received form trade creditors 应付帐款赊帐期限
          creditor 债权人
          creditors ledger 应付帐款分类帐
          creditors ledger control account 应付帐款分类帐统制帐户
          current assets 流动资产
          current liabilities 流动负债
          current ratio 流动比率
          debenture 债券
          debit 借方
          debit advice 借项通知单(银行用)
          debit note 借项通知单
          debtors ledger 应收帐款分类帐
          debtors ledger control account 应收帐款分类帐统制帐户
          del credere commission 担保还款佣金
          deficit 亏绌
          depreciation 折旧
          depreciation account method 折旧帐法
          depreciation provision account method 折旧准备帐法
          direct expenses 直接费用
          direct material 直接原料
          direct wages 直接工资
          discount 贴现,折价
          discounts allowed 销货折扣
          discount column 折扣栏
          discounts received 购货折扣
          discounting bill of exchange ?#26412;?#36148;现
          discounting charge 贴现手续费
          dishonoured bill 拒付?#26412;?br> double-entry bookkeeping ?#35789;?#31807;记
          draft 汇票
          drawee 受票人
          drawer 发票人
          drawings 提用
          drawings account 提款帐
          endorsement 背书
          enter short 截线
          entity 个体
          error of commission 帐名调乱错误
          error of omission 遗漏错误
          error of original entry 原始分录错误
          error of principle 原则性错误
          expenses 费用
          extract 抽取
          facility extent 透支额度
          factory overhead 间接制造成本
          final accounts 决算表
          finished goods 制成品
          fixed assets 固定资产
          floating charge 流动抵押品
          forfeiture 没收
          freehold 永久业权
          general book of original entry 普通原始簿
          general journal 日记簿
          general ledger 总分类帐
          going concern 继续经营
          goods in transit 在运品
          goods repossessed value 资产收回价值
          goods sent on consignment account 货物?#21335;?#24080;
          goodwill 商誉
          gross loss 毛损
          gross profit 毛利
          gross profit ratio 毛利率
          hire purchase 租购
          hirer 租购公司
          historical cost 历史成本
          holder 持票人
          honour the bill of exchange 结算?#26412;?br> impersonal account 非人名帐户
          imprest system 定额制度
          income determination 损益计算
          indirect expenses 间接费用
          indirect material 间接原料
          indirect wages 间接工资
          interest account method 利息帐法
          interest suspense account method 预计利息帐法
          invoice 发票
          issued at par 平价发行
          issued at premium 溢价发行
          issued capital 已发行股本
          joint 共同
          joint venture 短期合营
          joint venture account 短期合营帐
          journal 日记簿
          ledger 分类帐
          legal person 法人
          liabilities 负债
          liquidity ratio 速动比率
          long-term liabilities 长期负债
          manufacturing account 制造成本会计
          margin 毛利率
          mark-up 加成

          match 配比
          materiality 重点钜数
          memorandum 备忘
          memorandum joint venture account 短期合营备忘帐
          memorandum of association 组织大纲
          minority balance 少量余额
          monthly statement 月结单
          net current assets 净流动资产
          net loss 净损失
          net profit 纯利
          net profit ratio 纯利率
          net purchases 购货净额
          net sales 销货净额
          nominal account 虚帐户
          noting 公证文件
          noting charges ?#26412;?#25298;付手续费
          object clause 目标条款
          offer 认讲意图
          opening stock 期初存货
          opening entries 开帐分录
          option 购买权
          ordinary shares 普通股
          overdraft 透支
          overhead 间接费用
          ownership 所有权
          paid-up capital 己缴股本
          par value 票面值
          partnership 合伙企业
          patent 专利权
          payable on demand 随要随付
          personal account 人名帐户
          petty cash book 零用现金簿
          petty cash voucher 零用现金凭单
          posting 过帐
          preference shares 优先股
          premium 溢价
          prepaid expenses 预付费用
          prime cost 主要成本
          pro rata 按比例分配
          profit and loss account 损益帐
          proprietor 资本主
          provision for bad debts 呆帐准备
          prudence 稳健保守
          purchases account 购货帐
          purchases journal 购货簿
          purchases ledger 应付帐款分类帐
          purchases ledger control account 应付帐款分类帐统制帐户
          quantifiability and stable monetary measure 数量表达及稳定货币量度
          quit concern 停止经营
          real account 实帐户
          realisation account 变产帐
          receipts and payments account 现金收支帐
          receipt in advance 预取收益
          recurrent item 经常性项目
          reducing balance depreciation method 余额递减折旧法
          replacement 重置
          retired bill 已赎回?#26412;?br> returns inwards book 销货退回簿
          return on capital employed 资本报酬率
          returns outwards book 购货退出簿
          revaluation depreciation method 重估折旧法
          royalty 专利税
          sales invoice 销货发票
          sales journal 销货簿
          sales ledger 应收帐款分类帐
          sales ledger control account 应收帐款分类帐统制帐户
          set-offs 抵销
          several 个别
          share 股份
          share capital 股本
          share certificate 股票
          shareholders’equity 股东主权
          shareholders’fund 股东资金
          self-balancing 自平
          self-balancing ledger 自平分类帐
          single-entry bookkeeping 单式簿记
          sinking fund 偿债基金
          special book of original entry 特别原始簿
          statement 报表
          stock account 存货帐
          stock records 存货记录簿
          stock turnover rate 存货周转率
          straight-line depreciation method 直线折旧法
          subsidiary account 补助分类帐
          super profit 超额利润
          surplus 盈余
          surplus and deficit 余绌
          suspense account 暂记帐户
          trade discount 营业折扣
          trade-in 旧换新
          trading account ?#21512;?#24080;
          trading and profit and loss account ?#21512;?#25439;益帐
          transfer 转让
          trial balance ?#36816;?#34920;
          trustee 信讬人
          uncalled capital 未催缴股本
          vendor account 出让人帐
          work-in-progress 在制品
          working capital ratio 营运资金比率
          working paper 工作底稿
          year-end stock taking 年终盘点存货

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