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ma...
