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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
已赎回票据 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
拒付票据 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
货物寄销帐 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
寄销 consignment
寄销人 consignor
寄销帐 consignment account
票据拒付手续费 noting charges
票据贴现 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
结算票据 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
试算表 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
复式簿记 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
购销帐 trading account
购销损益帐 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
应付票据 bill payable
应收帐款赊帐期限 credit period allowed to trade debtors
应收票据 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 应付票据
bill receivable 应收票据
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 寄销

consignment account 寄销帐
consignor 寄销人
consistency 一贯原则
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 票据贴现
discounting charge 贴现手续费
dishonoured bill 拒付票据
double-entry bookkeeping 复式簿记
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 货物寄销帐
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 结算票据
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 票据拒付手续费
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 已赎回票据
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 购销帐
trading and profit and loss account 购销损益帐
transfer 转让
trial balance 试算表
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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