常用會(huì)計(jì)詞匯英譯漢

1、把常用會(huì)計(jì)詞匯英叭譯漢疤accep八t 接納柏accep澳tance 承俺兌翱accep爸ted dra岸ft/bill暗 已承兌匯票矮accep礙tor 承兌人傲accou藹nt 科目，帳板戶昂accou拌nt for 跋說(shuō)明笆accou拜nt sale版s 承銷清單八accou岸nting e跋quation藹 會(huì)計(jì)等式扮accru敗ed basi佰s 應(yīng)計(jì)基礎(chǔ)埃accru頒ed inco柏me 應(yīng)計(jì)收益柏accum藹ulated 澳fund 累積扮基金癌actua按l cost 安實(shí)際成本壩adjus版tment 調(diào)佰整吧alloc笆ation 分岸配安appli敖cation 拌and

2、 all安otment 翱申請(qǐng)及分配奧appor巴tionmen耙t 分?jǐn)傓kappro叭priatio絆n accou邦nt 盈余分撥扮帳敖artic辦les of 百associa白tion 組織岸章程搬asset巴s 資產(chǎn)佰autho爸rised c岸apital 敖法定股本鞍autop奧ay 自動(dòng)轉(zhuǎn)帳斑bad d盎ebts 呆帳暗balan矮ce brou啊ght dow跋n 余額承上扳balan昂ce bro扮ught fo唉rward 余靶額承前胺balan唉ce carr罷ied dow翱n 余額轉(zhuǎn)下捌balan背ce shee靶t 資產(chǎn)負(fù)債表阿bank 奧reconci絆liat

3、ion岸 statem氨ent 銀行往艾來(lái)調(diào)節(jié)表柏bill 柏of exch岸ange, d伴raft 匯票八bill 癌payable礙 應(yīng)付票據(jù)胺bill 埃receiva半ble 應(yīng)收票礙據(jù)百book 般of orig扮inal en般try 原始分拜錄簿翱bookk版eeping 拌簿記白busin巴ess ent版ity 企業(yè)個(gè)敖體八cal扒l 催繳股款跋calle鞍d-up ca岸pital 己敗催繳股本熬calls熬 in arr伴ear 欠付催氨繳股款哀capit巴al 資本拌capit扮al empl疤oyed 動(dòng)用頒資金澳capit罷al expe斑nditure稗 資本支

4、出耙capit癌al rede拜mption 笆reserve斑 fund 贖壩回資本準(zhǔn)備金翱cash 骯book 現(xiàn)金懊日記簿矮cash 哎discoun拔t 現(xiàn)金折扣氨cash 拔in hand敖 手存現(xiàn)金般closi傲ng stoc愛k 期未存貨癌compe擺nsati拔ng erro盎r 抵銷性錯(cuò)誤愛compl背ete rev班ersal o岸f entri襖es 記帳時(shí)借伴貸方互調(diào)把conse絆rvatism啊 穩(wěn)健保守癌consi安gnee 承銷拔人啊consi柏gnment 哎寄銷礙consi拔gnment 礙account邦 寄銷帳斑consi八gnor 寄銷扮人百consi奧

5、stency 骯一貫原則叭conti擺ngent l盎iabilit岸y 或有負(fù)債澳contr半a 對(duì)銷板cost 笆account百ing 成本會(huì)皚計(jì)壩cost 案of good叭s sold 矮銷貨成本骯credi岸t 貸方伴credi扒t advic絆e 貸項(xiàng)通知單奧(銀行用)吧credi笆t note 按貸項(xiàng)通知單拔credi扳t perio傲d allow拜ed to t爸rade de奧btors 應(yīng)礙收帳款賒帳期限芭credi胺t perio扳d recei百ved for皚m trade般 credit哀ors 應(yīng)付帳藹款賒帳期限矮credi罷tor 債權(quán)人扳credi笆tor

6、s le襖dger 應(yīng)付藹帳款分類帳癌credi跋tors le版dger co瓣ntrol a頒ccount 扒應(yīng)付帳款分類帳版統(tǒng)制帳戶吧curre扳nt asse搬t(yī)s 流動(dòng)資產(chǎn)巴curre扳nt liab敗ilities芭 流動(dòng)負(fù)債爸curre暗nt rati哀o 流動(dòng)比率版deben爸ture 債券佰debit辦 借方瓣debit氨 advice霸 借項(xiàng)通知單(哎銀行用)辦debit埃 note 借懊項(xiàng)通知單頒debto班rs ledg凹er 應(yīng)收帳款骯分類帳八debto般rs ledg搬er cont瓣rol acc胺ount 應(yīng)收爸帳款分類帳統(tǒng)制啊帳戶盎del c按redere 骯

7、commiss芭ion 擔(dān)保還按款傭金辦defic耙it 虧絀翱depre百ciation背 折舊拔depre吧ciation懊 accoun澳t metho傲d 折舊帳法巴depre懊ciation啊 provis霸ion acc般ount me扳thod 折舊皚準(zhǔn)備帳法柏direc扒t expen吧ses 直接費(fèi)礙用胺direc礙t mater敗ial 直接原把料般direc澳t wages礙 直接工資扒disco壩unt 貼現(xiàn)，艾折價(jià)跋disco昂unts al班l(xiāng)owed 銷懊貨折扣骯disco澳unt col絆umn 折扣欄敖disco扮unts re扮ceived 拔購(gòu)貨折扣皚di

8、sco澳unting 拔bill of奧 exchan凹ge 票據(jù)貼現(xiàn)爸disco皚unting 般charge 愛貼現(xiàn)手續(xù)費(fèi)耙disho拜noured 斑bill 拒付骯票據(jù)安doubl奧e-entry般 bookke氨eping 復(fù)阿式簿記把draft絆 匯票板drawe案e 受票人霸drawe哀r 發(fā)票人吧drawi阿ngs 提用暗drawi背ngs acc埃ount 提款哎帳跋endor把sement 跋背書昂enter暗 short 凹截線扳entit拔y 個(gè)體絆error哎 of com背miss岸ion 帳名調(diào)哎亂錯(cuò)誤白error挨 of omi壩ssion 遺隘漏錯(cuò)誤凹erro

9、r版 of ori靶g(shù)inal e敗ntry 原始拔分錄錯(cuò)誤捌error唉 of pri岸nciple 瓣原則性錯(cuò)誤瓣expen凹ses 費(fèi)用拔extra懊ct 抽取奧facil皚ity ext班ent 透支額藹度胺facto愛ry over隘head 間接百制造成本暗final扮 accoun敗ts 決算表白finis愛hed goo靶ds 制成品拌fixed俺 assets把 固定資產(chǎn)扳float絆ing cha阿rge 流動(dòng)抵扮押品翱forfe胺iture 沒扒收爸freeh俺old 永久業(yè)熬權(quán)襖gener霸al book絆 of ori稗ginal e岸ntry 普通骯原始簿鞍gene

10、r礙al jour捌nal 日記簿捌gener疤al ledg辦er 總分類帳傲going版 concer芭n 繼續(xù)經(jīng)營(yíng)胺goods凹 in tra板nsit 在運(yùn)搬品拔goods扳 reposs霸essed v按alue 資產(chǎn)愛收回價(jià)值笆goods耙 sent o敗n consi芭gnment 伴account芭 貨物寄銷帳挨goodw柏ill 商譽(yù)頒gros叭s loss 捌毛損伴gross邦 profit啊 毛利八gross白 profit鞍 ratio 把毛利率敖hire 胺purchas奧e 租購(gòu)巴hirer奧 租購(gòu)公司奧histo爸rical c奧ost 歷史成皚本皚holde挨r

11、 持票人鞍honou澳r the b霸ill of 懊exchang唉e 結(jié)算票據(jù)擺imper瓣sonal a佰ccount 吧非人名帳戶按impre爸st syst笆em 定額制度阿incom辦e deter背minatio叭n 損益計(jì)算佰indir半ect exp扳enses 襖間接費(fèi)用俺indir百ect mat扒erial 間哀接原料埃indir安ect wag疤es 間接工資癌inter辦est acc昂ount me熬thod 利息凹帳法巴inter鞍est sus唉pense a傲ccount 辦method 罷預(yù)計(jì)利息帳法傲invoi稗ce 發(fā)票辦issue岸d at pa板r

12、 平價(jià)發(fā)行頒issue埃d at pr佰emium 溢啊價(jià)發(fā)行阿issue唉d capit把a(bǔ)l 已發(fā)行股懊本捌joint般 共同拔joint啊 ventur骯e 短期合營(yíng)捌joint邦 ventur扮e accou奧nt 短期合營(yíng)擺帳巴journ翱al 日記簿拔ledge襖r 分類帳八legal跋 person拔 法人搬liabi版lities 拔負(fù)債板liqui八dity ra哎tio 速動(dòng)比般率扒long-柏term li笆abiliti搬es 長(zhǎng)期負(fù)債案manuf佰acturin靶g(shù) accou熬nt 制造成本笆會(huì)計(jì)癌margi骯n 毛利率凹mark-耙up 加成扳match半 配比罷

13、mater稗iality 凹重點(diǎn)鉅數(shù)扒memor瓣andum 備班忘骯memor懊andum j愛oint ve奧nture a巴ccount 百短期合營(yíng)備忘帳稗memor愛andum o暗f assoc擺iation 板組織大綱哎minor鞍ity bal澳ance 少量半余額靶month熬ly stat瓣ement 月阿結(jié)單皚net c暗urrent 壩assets 版凈流動(dòng)資產(chǎn)辦net l捌oss 凈損失佰net p靶rofit 純按利暗net p愛rofit r埃atio 純利笆率癌net p熬urchase把s 購(gòu)貨凈額昂net s胺ales 銷貨絆凈額佰nomin哎al acco皚

14、unt 虛帳戶挨notin阿g 公證文件拌notin白g charg昂es 票據(jù)拒付矮手續(xù)費(fèi)盎objec稗t claus敗e 目標(biāo)條款案offer頒 認(rèn)講意圖般openi挨ng stoc鞍k 期初存貨安openi辦ng entr芭ies 開帳分澳錄百optio鞍n 購(gòu)買權(quán)安ordin鞍ary sha藹res 普通股笆overd啊raft 透支皚overh唉ead 間接費(fèi)昂用靶owner佰ship 所有皚權(quán)耙paid-艾up capi疤tal 己繳股胺本艾par v辦alue 票面安值般partn盎ership 暗合伙企業(yè)鞍paten絆t 專利權(quán)巴payab哎le on d版emand 隨隘要隨

15、付盎perso叭nal acc霸ount 人名八帳戶把petty凹 cash b扮ook 零用現(xiàn)癌金簿斑petty矮 cash v扳oucher 搬零用現(xiàn)金憑單般posti敖ng 過(guò)帳按prefe靶rence s爸hares 優(yōu)罷先股霸premi阿um 溢價(jià)吧prepa俺id expe安nses 預(yù)付拌費(fèi)用板prime辦 cost 主班要成本啊pro r礙ata 按比例板分配八profi拜t and l捌oss acc藹ount 損益埃帳傲propr靶ietor 資懊本主班provi笆sion fo鞍r bad d翱ebts 呆帳叭準(zhǔn)備凹prude搬nce 穩(wěn)健保翱守案purch隘ases a

16、c扒count 購(gòu)拌貨帳襖purch頒ases jo半urnal 購(gòu)靶貨簿邦purch傲ases le骯dger 應(yīng)付罷帳款分類帳斑purch搬ases le芭dger co捌ntrol a埃ccount 艾應(yīng)付帳款分類帳笆統(tǒng)制帳戶壩quant佰ifiabil鞍ity and唉 stable安 moneta骯ry meas靶ure 數(shù)量表昂達(dá)及穩(wěn)定貨幣量啊度傲quit 熬concern澳 停止經(jīng)營(yíng)澳real 白account般 實(shí)帳戶頒reali白sation 熬account哎 變產(chǎn)帳安recei皚pts and唉 paymen岸ts acco皚unt 現(xiàn)金收襖支帳凹recei版pt in

17、a把dvance 阿預(yù)取收益背recur唉rent it擺em 經(jīng)常性項(xiàng)凹目安reduc絆ing bal隘ance de案preciat埃ion met搬hod 余額遞靶減折舊法安repla鞍cement 傲重置扮retir胺ed bill辦 已贖回票據(jù)皚retur唉ns inwa案rds boo拔k 銷貨退回簿白retur傲n on ca靶pital e斑mployed罷 資本報(bào)酬率鞍retur哀ns outw叭ards bo按ok 購(gòu)貨退出佰簿骯reval擺uation 胺depreci襖ation m骯ethod 重澳估折舊法按royal傲ty 專利稅敗sales奧 invoic版e 銷

18、貨發(fā)票壩sales擺 journa隘l 銷貨簿藹sales挨 ledger拌 應(yīng)收帳款分類背帳暗sales搬 ledger昂 contro澳l accou昂nt 應(yīng)收帳款班分類帳統(tǒng)制帳戶半set-o爸ffs 抵銷跋sever芭al 個(gè)別唉share拌 股份皚share班 capita稗l 股本斑share皚 certif拜icate 股稗票捌share邦holders安equity瓣 股東主權(quán)盎share壩holders奧fund 股盎東資金絆self-唉balanci捌ng 自平白self-矮balanci白ng ledg斑er 自平分類傲帳矮singl扒e-entry矮 bookke佰eping 單敗式簿記頒sinki斑ng fu