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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
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