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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
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