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一贯原则 consistency
人名帐户 personal account 工作底稿 working paper 已承兑汇票 accepted draft/bill 已发行股本 issued capital 己催缴股本 called-up capital 己缴股本 paid-up capital 已赎回票据 retired bill 欠付催缴股款 calls in arrear 毛存现金 cash in hand 毛利 gross profit 毛利率 gross profit ratio/margin 毛损 gross loss 日记簿 journal 月结单 monthly statement 少量余额 minority balance 分配 allocation 分类帐 ledger 公证文件 noting 分摊 apportionment 加成 mark-up 永久业权 freehold 主要成本 prime cost 未催缴股本 uncalled capital 申请及分配 application and allotment 目标条款 object clause 平价发行 issued at par 出让人帐 vendor account 自平 self-balancing 自平分类帐 self-balancing ledger 自动转帐 autopay 成本会计 cost accounting 共同 joint 存货记录簿 stock records 存货周转率 stock turnover rate 存货帐 stock account 年终盘点存货 year-end stock taking 企业个体 business entity 合伙企业 partnership 在运品 goods in transit 在制品 work-in-progress 呆帐 bad debts 呆帐准备 provision for bad debts 没收 forfeiture 利息帐法 interest account method 重置 replacement 决算表 final accounts 折扣栏 discount column 折旧 depreciation 折旧帐法 depreciation account method 折旧准备帐法 depreciation provision account method 折价 discount 非人名帐户 impersonal account 抽取 extract 固定资产 fixed assets 长期负债 long-term liabilities 法人 legal person 股本 share capital 拒付票据 dishonoured bill 股份 share 或有负债 contingent liability 所有权 ownership 承兑 acceptance 承兑人 acceptor 法定股本 authorised capital 股东主权 shareholders'equity 股东资金 shareholders'fund 受票人 drawee 直线折旧法 straight-line depreciation method 直接工资 direct wages 直接原料 direct material 直接费用 direct expenses 股票 share certificate 承销人 consignee 承销清单 account sales 抵销 set-offs 抵销性错误 compensating error 定额制度 imprest system 科目 account 负债 liabilities 信讬人 trustee 按比例分配 pro rata 背书 endorsement 持票人 holder 盈余 surplus 盈余分拨帐 appropriation account 重点钜数 materiality 重估折旧法 revaluation depreciation method 借方 debit 借项通知单 debit note 借项通知单(银行用) debit advice 库存现金 cash in hand 配比 match 个别 several 纯利 net profit 纯利率 net profit ratio 记帐时借贷方互调 complete reversal of entries 特别原始簿 special book of original entry 原始分录错误 error of original entry 原始分录簿 book of original entry 原则性错误 error of principle 流动资产 current assets 流动负债 current liabilities 流动比率 current ratio 流动抵押品 floating charge 租购 hire purchase 租购公司 hirer 个体 entity 差额承上 balance brought down 差额承前 balance brought forward 差额转下 balance carried down 帐户 account 透支 overdraft 透支额度 facility extent 名调乱错误 error of commission 现金日记簿 cash book 现金收支帐 receipts and payments account 现金折扣 cash discount 虚帐户 nominal account 净损失 net loss 累积基金 accumulated fund 停止经营 quit concern 动用资金 capital employed 专利税 royalty 专利权 patent 货物寄销帐 goods sent on consignment account 票面值 par value 接纳 accept 净流动资产 net current assets 速动比率 liquidity ratio 寄销 consignment 寄销人 consignor 寄销帐 consignment account 票据拒付手续费 noting charges 票据贴现 discounting bill of exchange 组织大纲 memorandum of association 组织章程 articles of association 商誉 goodwill 贷方 credit 贷项通知单 credit note 贷项通知单(银行用) credit advice 提用 drawings 提款帐 drawings account 费用 expenses 期未存货 closing stock 期初存货 opening stock 单式簿记 single-entry bookkeeping 备忘 memorandum 补助分类帐 subsidiary account 报表 statement 贴现 discount 发票 invoice 发票人 drawer 间接工资 indirect wages 贴现手续费 discounting charge 普通股 ordinary shares 普通日记簿 general journal 普通原始簿 general book of original entry 间接原料 indirect material 间接费用 indirect expenses, overhead 间接制造成本 factory overhead 开帐分录 opening entries 结帐分录 closing entries 短期合营 joint venture 短期合营帐 joint venture account 短期合营备忘帐 memorandum joint venture account 结算票据 honour the bill of exchange 超额利润 super profit 资本 capital 资本主 proprietor 资本支出 capital expenditure 资本报酬率 return on capital employed 零用现金凭单 petty cash voucher 零用现金簿 petty cash book 债权人 creditor 债券 debenture 预计利息帐法 interest suspense account method 预付费用 prepaid expenses 预取收益 receipt in advance 会计等式 accounting equation 损益帐 profit and loss account 损益计算 income determination 过帐 posting 资产 assets 资产负债表 balance sheet 资产收回价值 goods repossessed value 试算表 trial balance 经常性项目 recurrent item 溢价 premium 溢价发行 issued at premium 催缴股款 call 银行往来调节表 bank reconciliation statement 复式簿记 double-entry bookkeeping 说明 account for 实帐户 real account 对销 contra 制成品 finished goods 汇票 bill of exchange, draft 实际成本 actual cost 截线 enter short 认讲意图 offer 暂记帐户 suspense account 销货成本 cost of goods sold 销货折扣 discounts allowed 销货退回簿 returns inwards book 销货净额 net sales 销货发票 sales invoice 销货簿 sales journal 调整 adjustment 制造成本会计 manufacturing account 数量表达及稳定货币量度 quantifiability and stable monetary measure 随要随付 payable on demand 余绌 surplus and deficit 遗漏错误 error of omission 余额承上 balance brought down 余额承前 balance brought forward 余额递减折旧法 reducing balance depreciation method 余额转下 balance carried down 历史成本 historical cost 担保还款佣金 del credere commission 总分类帐 general ledger 应付帐款分类帐 creditors ledger, purchases ledger 应付帐款分类帐统制帐户 creditors ledger control account, purchases ledger control account 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 |
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