会计专业词汇中英文对照表

银行会计专业词汇中英文对照表

A

accept 接纳 acceptance 承兑 accepted draft/bill 已承兑汇票 acceptor 承兑人 account for 说明

account reconciliation account sales account accounting basis accounting controls accounting equation accrual accounting accrued basis accrued income accrued interest accumulated fund actual cost adjustment advances accounts allocation application and allotment apportionment appropriation account articles of association assets authorised capital autopay bad debts balance brought down balance brought forward balance carried down balance sheet bank reconciliation statement base currency bill of exchange, draft bill payable bill receivable book of original entry bookkeeping 银行存款余额调节表 承销清单 科目，帐户 会计基础

会计控制，财务控制 会计等式

权责发生制会计原则 应计基础 应计收益 应记利息 累积基金 实际成本 调整 放款账户 分配 申请及分配 分摊 盈余分拨帐 组织章程 资产 法定股本 自动转帐 B

呆帐 余额承上 余额承前 余额转下 资产负债表 银行往来调节表 基础货币 汇票 应付票据 应收票据 原始分录簿 簿记

business entity 企业个体 C

call 催缴股款 called-up capital 己催缴股本 calls in arrear 欠付催缴股款 capital employed 动用资金 capital expenditure 资本支出 capital redemption reserve fund 赎回资本准备金 capital 资本

cash basis accounting cash book cash discount cash equivalents cash in hand closing stock compensating error complete reversal of entries conservatism consignee consignment account consignment consignor consistency contingent liability contra cost accounting cost of goods sold credit advice credit note credit period allowed to trade debtors credit period received form trade creditors credit creditor creditors ledger control account creditors ledger current assets current liabilities current ratio D

daily trial balance debenture debit advice debit note debit 收付实现制会计原则 现金日记簿 现金折扣 现金等价物 手存现金 期未存货 抵销性错误 记帐时借贷方互调 稳健保守 承销人 寄销帐 寄销 寄销人 一贯原则 或有负债 对销 成本会计 销货成本

贷项通知单(银行用) 贷项通知单 应收帐款赊帐期限 应付帐款赊帐期限 贷方 债权人

应付帐款分类帐统制帐户 应付帐款分类帐 流动资产 流动负债 流动比率 日试算平衡表 债券

借项通知单(银行用) 借项通知单 借方

debtors ledger control account 应收帐款分类帐统制帐户 debtors ledger 应收帐款分类帐 deficit 亏空，赤字

del credere commission 担保还款佣金 depreciation account method 折旧帐法 depreciation provision account method 折旧准备帐法 depreciation 折旧 discount 贴现，折价 discounting bill of exchange 票据贴现 discounting charge discounts allowed discounts received dishonoured bill double-entry bookkeeping doubtful debts draft drawee drawer drawings account drawings endorsement entity expenses factory overhead fee income final accounts financing activity finished goods fixed assets foreign currency foreign exchange transactions forfeiture forward transactions freehold premises general book of original entry general journal general ledger entry general ledger general ledger general provision going concern 贴现手续费 销货折扣 购货折扣 拒付票据 复式簿记 可疑帐户 汇票 受票人 出票人 业主提款帐 业主提款 E

背书 会计主体 费用 F

间接制造成本 手续费收入 决算表 筹资活动 制成品 固定资产 外国货币 外汇交易 没收 远期交易 永久业权 G

普通原始簿 日记簿 总分类账分录 总分类帐 总分类账 一般损失准备金 持续经营

goodwill 商誉 gross loss 毛损 gross profit ratio 毛利率 gross profit 毛利 H

hire purchase 租购 historical cost 历史成本 holder 持票人 honour the bill of exchange 结算票据 income determination interest income investing activity investment security invoice issued at par issued at premium issued capital joint venture journal ledger legal person liabilities liquidity ratio local currency equivalent local currency long-term liabilities margin mark-up match materiality memorandum modified cash basis accounting monthly statement natural currency net current assets（working ) net loss net profit ratio net profit net purchases I

损益计算 利息收入 投资活动 投资证券 发票 平价发行 溢价发行 已发行股本 J

合营企业 日记簿 L

分类帐 法人 负债 流动性比率 等值货币 当地货币 长期负债 M

毛利率 加成 配比 重要性 备忘

修正的收付实现制会计原则 月结单 N

实际货币

净流动资产(营运资金） 净损失 净利率 纯利 购货净额

net sales 销货净额 nominal account 虚帐户 nostro accounts 往账科目 O

opening entries 开帐分录 opening stock 期初存货 operating activity 经营活动 option 期权 ordinary shares 普通股 overdraft overhead , ; ownership P

paid-up capital par value partnership patent perpetual inventory method petty cash book petty cash voucher posting preference shares premium prepaid expenses prime cost pro rata profit and loss account provision for bad debts prudence purchases account purchases journal purchases ledger control account purchases ledger R

real account receipt in advance receipts and payments account reconciliation report recurrent item reducing balance depreciation method replacement retired bill return on capital employed returns inwards book 透支 间接费用 所有权 己缴股本 票面值 合伙企业 专利权 永续盘存法 零用现金簿 零用现金凭单 过帐 优先股 溢价 预付费用 主要成本 按比例分配 损益帐 坏帐准备 稳健保守 购货帐 购货日记簿

应付帐款分类帐控制帐户 应付帐款分类帐 实帐户 预收款项 现金收付日记帐 银行存款调节表 经常性项目 余额递减折旧法 重置 已赎回票据 长期资本报酬率 销货退回日记簿

returns outwards book 购货退回日记帐 S

share capital 股本 share certificate 股票 share 股份 shareholders'equity 股东权益 shareholders'fund 股东资金 specific provision 专项损失准备金 spot transactions 即期交易 statement stock account stock records stock turnover rate straight-line depreciation method subsidiary account surplus suspense account syndicated loans T

the chart of account of a bank the dual currency accounting system the multiple currency accounting system trade-in trading and profit and loss account transfer treasury trial balance trustee V

vendor account vostro accounts W

working capital ratio working paper work-in-progress Y

year-end stock taking

报表 存货帐 存货记录簿 存货周转率 直线折旧法 明细分类帐 盈余 暂记帐户 辛迪加贷款 银行会计科目表 单一币种记帐法 原币记帐法 以旧换新 损益表 转让 国库券 试算平衡表 信讬人 出让人帐 来账科目 营运资金比率 工作底稿 在制品 年终盘点存货