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常用会计词汇英译汉accept接纳acceptance承兑accepteddraft/bill已承兑汇票acceptor承兑人account科目，帐户accountfor说明accountsales承销清单accountingequation会计等式accruedbasis应计基础accruedincome应计收益accumulatedfund累积基金actualcost实际成本adjustment调整allocation分配applicationandallotment申请及分配apportionment分摊appropriationaccount盈余分拨帐articlesofassociation组织章程assets资产authorisedcapital法定股本autopay自动转帐baddebts呆帐balancebroughtdown余额承上balancebroughtforward余额承前balancecarrieddown余额转下balancesheet资产负债表bankreconciliationstatement银行往来调节表billofexchange,draft汇票billpayable应付票据billreceivable应收票据bookoforiginalentry原始分录簿bookkeeping簿记businessentity企业个体call催缴股款called-upcapital己催缴股本callsinarrear欠付催缴股款capital资本capitalemployed动用资金capitalexpenditure资本支出capitalredemptionreservefund赎回资本准备金cashbook现金日记簿cashdiscount现金折扣cashinhand手存现金closingstock期未存货compensatingerror抵销性错误completereversalofentries记帐时借贷方互调conservatism稳健保守consignee承销人consignment寄销consignmentaccount寄销帐consignor寄销人consistency一贯原则contingentliability或有负债contra对销costaccounting成本会计costofgoodssold销货成本credit贷方creditadvice贷项通知单(银行用)creditnote贷项通知单creditperiodallowedtotradedebtors应收帐款赊帐期限creditperiodreceivedformtradecreditors应付帐款赊帐期限creditor债权人creditorsledger应付帐款分类帐creditorsledgercontrolaccount应付帐款分类帐统制帐户currentassets流动资产currentliabilities流动负债currentratio流动比率debenture债券debit借方debitadvice借项通知单(银行用)debitnote借项通知单debtorsledger应收帐款分类帐debtorsledgercontrolaccount应收帐款分类帐统制帐户delcrederecommission担保还款佣金deficit亏绌depreciation折旧depreciationaccountmethod折旧帐法depreciationprovisionaccountmethod折旧准备帐法directexpenses直接费用directmaterial直接原料directwages直接工资discount贴现，折价discountsallowed销货折扣discountcolumn折扣栏discountsreceived购货折扣discountingbillofexchange票据贴现discountingcharge贴现手续费dishonouredbill拒付票据double-entrybookkeeping复式簿记draft汇票drawee受票人drawer发票人drawings提用drawingsaccount提款帐endorsement背书entershort截线entity个体errorofcommission帐名调乱错误errorofomission遗漏错误erroroforiginalentry原始分录错误errorofprinciple原则性错误expenses费用extract抽取facilityextent透支额度factoryoverhead间接制造成本finalaccounts决算表finishedgoods制成品fixedassets固定资产floatingcharge流动抵押品forfeiture没收freehold永久业权generalbookoforiginalentry普通原始簿generaljournal日记簿generalledger总分类帐goingconcern继续经营goodsintransit在运品goodsrepossessedvalue资产收回价值goodssentonconsignmentaccount货物寄销帐goodwill商誉grossloss毛损grossprofit毛利grossprofitratio毛利率hirepurchase租购hirer租购公司historicalcost历史成本holder持票人honourthebillofexchange结算票据impersonalaccount非人名帐户imprestsystem定额制度incomedetermination损益计算indirectexpenses间接费用indirectmaterial间接原料indirectwages间接工资interestaccountmethod利息帐法interestsuspenseaccountmethod预计利息帐法invoice发票issuedatpar平价发行issuedatpremium溢价发行issuedcapital已发行股本joint共同jointventure短期合营jointventureaccount短期合营帐journal日记簿ledger分类帐legalperson法人liabilities负债liquidityratio速动比率long-termliabilities长期负债manufacturingaccount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memorandumjointventureaccount短期合营备忘帐memorandumofassociation组织大纲minoritybalance少量余额monthlystatement月结单netcurrentassets净流动资产netloss净损失netprofit纯利netprofitratio纯利率netpurchases购货净额netsales销货净额nominalaccount虚帐户noting公证文件notingcharges票据拒付手续费objectclause目标条款offer认讲意图openingstock期初存货openingentries开帐分录option购买权ordinaryshares普通股overdraft透支overhead间接费用ownership所有权paid-upcapital己缴股本parvalue票面值partnership合伙企业patent专利权payableondemand随要随付personalaccount人名帐户pettycashbook零用现金簿pettycashvoucher零用现金凭单posting过帐preferenceshares优先股premium溢价prepaidexpenses预付费用primecost主要成本prorata按比例分配profitandlossaccount损益帐proprietor资本主provisionforbaddebts呆帐准备prudence稳健保守purchasesaccount购货帐purchasesjournal购货簿purchasesledger应付帐款分类帐purchasesledgercontrolaccount应付帐款分类帐统制帐户quantifiabilityandstablemonetarymeasure数量表达及稳定货币量度quitconcern停止经营realaccount实帐户realisationaccount变产帐receiptsandpaymentsaccount现金收支帐receiptinadvance预取收益recurrentitem经常性项目reducingbalancedepreciationmethod余额递减折旧法replacement重置retiredbill已赎回票据returnsinwardsbook销货退回簿returnoncapitalemployed资本报酬率returnsoutwardsbook购货退出簿revaluationdepreciationmethod重估折旧法royalty专利税salesinvoice销货发票salesjournal销货簿salesledger应收帐款分类帐salesledgercontrolaccount应收帐款分类帐统制帐户set-offs抵销several个别share股份sharecapital股本sharecertificate股票shareholders'equity股东主权shareholders'fund股东资金self-balancing自平self-balancingledger自平分类帐single-entrybookkeeping单式簿记sinkingfund偿债基金specialbookoforiginalentry特别原始簿statement报表stockaccount存货帐stockrecords存货记录簿stockturnoverrate存货周转率straight-linedepreciationmethod直线折旧法subsidiaryaccount补助分类帐superprofit超额利润surplus盈余surplusanddeficit余绌suspenseaccount暂记帐户tradediscount营业折扣trade-in旧换新tradingaccount购销帐tradingandprofitandlossaccount购销损益帐transfer转让trialbalance试算表trustee信讬人uncalledcapital未催缴股本vendoraccount出让人帐work-in-progress在制品workingcapitalratio营运资金比率workingpaper工作底稿year-endstocktaking年终盘点存货