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
关键字:会计英语
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