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英漢會(huì)計(jì)詞匯·新譯通翻譯公司-專業(yè)金融會(huì)計(jì)類翻譯 |
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■新譯通翻譯公司
人名帳戶 personal account
工作底稿 working paper
已承兌匯票 accepted draft/bill
已發(fā)行股本 issued capital
己催繳股本 called-up capital
己繳股本 paid-up capital
已贖回票據(jù) retired bill
欠付催繳股款 calls in arrear
毛存現(xiàn)金 cash in hand
毛利 gross profit
毛利率 gross profit ratio/margin
毛損 gross loss
日記簿 journal
月結(jié)單 monthly statement
少量余額 minority balance
分配 allocation
分類帳 ledger
公證文件 noting
分?jǐn)?apportionment
加成 mark-up
永久業(yè)權(quán) freehold
主要成本 prime cost
未催繳股本 uncalled capital
申請(qǐng)及分配 application and allotment
目標(biāo)條款 object clause
平價(jià)發(fā)行 issued at par
出讓人帳 vendor account
自平 self-balancing
自平分類帳 self-balancing ledger
自動(dòng)轉(zhuǎn)帳 autopay
成本會(huì)計(jì) cost accounting
共同 joint
存貨記錄簿 stock records
存貨周轉(zhuǎn)率 stock turnover rate
存貨帳 stock account
年終盤點(diǎn)存貨 year-end stock taking
企業(yè)個(gè)體 business entity
合伙企業(yè) partnership
在運(yùn)品 goods in transit
在制品 work-in-progress
呆帳 bad debts
呆帳準(zhǔn)備 provision for bad debts
沒收 forfeiture
利息帳法 interest account method
重置 replacement
決算表 final accounts
折扣欄 discount column
折舊 depreciation
折舊帳法 depreciation account method
折舊準(zhǔn)備帳法 depreciation provision account method
折價(jià) discount
非人名帳戶 impersonal account
抽取 extract
固定資產(chǎn) fixed assets
長期負(fù)債 long-term liabilities
法人 legal person
股本 share capital
拒付票據(jù) dishonoured bill
股份 share
或有負(fù)債 contingent liability
所有權(quán) ownership
承兌 acceptance
承兌人 acceptor
法定股本 authorised capital
股東主權(quán) shareholders’equity
股東資金 shareholders’fund
受票人 drawee
直線折舊法 straight-line depreciation method
直接工資 direct wages
直接原料 direct material
直接費(fèi)用 direct expenses
股票 share certificate
承銷人 consignee
承銷清單 account sales
抵銷 set-offs
抵銷性錯(cuò)誤 compensating error
定額制度 imprest system
科目 account
負(fù)債 liabilities
信讬人 trustee
按比例分配 pro rata
背書 endorsement
持票人 holder
盈余 surplus
盈余分撥帳 appropriation account
重點(diǎn)鉅數(shù) materiality
重估折舊法 revaluation depreciation method
借方 debit
借項(xiàng)通知單 debit note
借項(xiàng)通知單(銀行用) debit advice
庫存現(xiàn)金 cash in hand
配比 match
個(gè)別 several
純利 net profit
純利率 net profit ratio
記帳時(shí)借貸方互調(diào) complete reversal of entries
特別原始簿 special book of original entry
原始分錄錯(cuò)誤 error of original entry
原始分錄簿 book of original entry
原則性錯(cuò)誤 error of principle
流動(dòng)資產(chǎn) current assets
流動(dòng)負(fù)債 current liabilities
流動(dòng)比率 current ratio
流動(dòng)抵押品 floating charge
租購 hire purchase
租購公司 hirer
個(gè)體 entity
差額承上 balance brought down
差額承前 balance brought forward
差額轉(zhuǎn)下 balance carried down
帳戶 account
透支 overdraft
透支額度 facility extent
名調(diào)亂錯(cuò)誤 error of commission
現(xiàn)金日記簿 cash book
現(xiàn)金收支帳 receipts and payments account
現(xiàn)金折扣 cash discount
虛帳戶 nominal account
凈損失 net loss
累積基金 accumulated fund
停止經(jīng)營 quit concern
動(dòng)用資金 capital employed
專利稅 royalty
專利權(quán) patent
貨物寄銷帳 goods sent on consignment account
票面值 par value
接納 accept
凈流動(dòng)資產(chǎn) net current assets
速動(dòng)比率 liquidity ratio
寄銷 consignment
寄銷人 consignor
寄銷帳 consignment account
票據(jù)拒付手續(xù)費(fèi) noting charges
票據(jù)貼現(xiàn) discounting bill of exchange
組織大綱 memorandum of association
組織章程 articles of association
商譽(yù) goodwill
貸方 credit
貸項(xiàng)通知單 credit note
貸項(xiàng)通知單(銀行用) credit advice
提用 drawings
提款帳 drawings account
費(fèi)用 expenses
期未存貨 closing stock
期初存貨 opening stock
單式簿記 single-entry bookkeeping
備忘 memorandum
補(bǔ)助分類帳 subsidiary account
報(bào)表 statement
貼現(xiàn) discount
發(fā)票 invoice
發(fā)票人 drawer
間接工資 indirect wages
貼現(xiàn)手續(xù)費(fèi) discounting charge
普通股 ordinary shares
普通日記簿 general journal
普通原始簿 general book of original entry
間接原料 indirect material
間接費(fèi)用 indirect expenses, overhead
間接制造成本 factory overhead
開帳分錄 opening entries
結(jié)帳分錄 closing entries
短期合營 joint venture
短期合營帳 joint venture account
短期合營備忘帳 memorandum joint venture account
結(jié)算票據(jù) honour the bill of exchange
超額利潤 super profit
資本 capital
資本主 proprietor
資本支出 capital expenditure
資本報(bào)酬率 return on capital employed
零用現(xiàn)金憑單 petty cash voucher
零用現(xiàn)金簿 petty cash book
債權(quán)人 creditor
債券 debenture
預(yù)計(jì)利息帳法 interest suspense account method
預(yù)付費(fèi)用 prepaid expenses
預(yù)取收益 receipt in advance
會(huì)計(jì)等式 accounting equation
損益帳 profit and loss account
損益計(jì)算 income determination
過帳 posting
資產(chǎn) assets
資產(chǎn)負(fù)債表 balance sheet
資產(chǎn)收回價(jià)值 goods repossessed value
試算表 trial balance
經(jīng)常性項(xiàng)目 recurrent item
溢價(jià) premium
溢價(jià)發(fā)行 issued at premium
催繳股款 call
銀行往來調(diào)節(jié)表 bank reconciliation statement
復(fù)式簿記 double-entry bookkeeping
說明 account for
實(shí)帳戶 real account
對(duì)銷 contra
制成品 finished goods
匯票 bill of exchange, draft
實(shí)際成本 actual cost
截線 enter short
認(rèn)講意圖 offer
暫記帳戶 suspense account
銷貨成本 cost of goods sold
銷貨折扣 discounts allowed
銷貨退回簿 returns inwards book
銷貨凈額 net sales
銷貨發(fā)票 sales invoice
銷貨簿 sales journal
調(diào)整 adjustment
制造成本會(huì)計(jì) manufacturing account
數(shù)量表達(dá)及穩(wěn)定貨幣量度 quantifiability and stable
monetary measure
隨要隨付 payable on demand
余絀 surplus and deficit
遺漏錯(cuò)誤 error of omission
余額承上 balance brought down
余額承前 balance brought forward
余額遞減折舊法 reducing balance depreciation method
余額轉(zhuǎn)下 balance carried down
歷史成本 historical cost
擔(dān)保還款傭金 del credere commission
總分類帳 general ledger
應(yīng)付帳款分類帳 creditors ledger, purchases ledger
應(yīng)付帳款分類帳統(tǒng)制帳戶 creditors ledger control account,
purchases ledger control account
應(yīng)收帳款分類帳 debtors ledger, sales ledger
應(yīng)收帳款分類帳統(tǒng)制帳戶 debtors ledger control account,
sales ledger control account
應(yīng)計(jì)收益 accrued income
虧絀 deficit
購貨折扣 discounts received
購貨退出簿 returns outwards book
購貨帳 purchases account
購貨凈額 net purchases
購貨簿 purchases journal
營業(yè)折扣 trade discount
購銷帳 trading account
購銷損益帳 trading and profit and loss account
優(yōu)先股 preference shares
應(yīng)付帳款賒帳期限 credit period received form trade creditors
應(yīng)付票據(jù) bill payable
應(yīng)收帳款賒帳期限 credit period allowed to trade debtors
應(yīng)收票據(jù) bill receivable
應(yīng)計(jì)基礎(chǔ) accrued basis
購買權(quán) option
償債基金 sinking fund
營運(yùn)資金比率 working capital ratio
轉(zhuǎn)讓 transfer
舊換新 trade-in
穩(wěn)健保守 conservatism, prudence
簿記 bookkeeping
繼續(xù)經(jīng)營 going concern
變產(chǎn)帳 realisation account
贖回資本準(zhǔn)備金 capital redemption reserve fund
英漢會(huì)計(jì)詞匯
accept 接納
acceptance 承兌
accepted draft/bill 已承兌匯票
acceptor 承兌人
account 科目，帳戶
account for 說明
account sales 承銷清單
accounting equation 會(huì)計(jì)等式
accrued basis 應(yīng)計(jì)基礎(chǔ)
accrued income 應(yīng)計(jì)收益
accumulated fund 累積基金
actual cost 實(shí)際成本
adjustment 調(diào)整
allocation 分配
application and allotment 申請(qǐng)及分配
apportionment 分?jǐn)?br>
appropriation account 盈余分撥帳
articles of association 組織章程
assets 資產(chǎn)
authorised capital 法定股本
autopay 自動(dòng)轉(zhuǎn)帳
bad debts 呆帳
balance brought down 余額承上
balance brought forward 余額承前
balance carried down 余額轉(zhuǎn)下
balance sheet 資產(chǎn)負(fù)債表
bank reconciliation statement 銀行往來調(diào)節(jié)表
bill of exchange, draft 匯票
bill payable 應(yīng)付票據(jù)
bill receivable 應(yīng)收票據(jù)
book of original entry 原始分錄簿
bookkeeping 簿記
business entity 企業(yè)個(gè)體
call 催繳股款
called-up capital 己催繳股本
calls in arrear 欠付催繳股款
capital 資本
capital employed 動(dòng)用資金
capital expenditure 資本支出
capital redemption reserve fund 贖回資本準(zhǔn)備金
cash book 現(xiàn)金日記簿
cash discount 現(xiàn)金折扣
cash in hand 手存現(xiàn)金
closing stock 期未存貨
compensating error 抵銷性錯(cuò)誤
complete reversal of entries 記帳時(shí)借貸方互調(diào)
conservatism 穩(wěn)健保守
consignee 承銷人
consignment 寄銷
consignment account 寄銷帳
consignor 寄銷人
consistency 一貫原則
contingent liability 或有負(fù)債
contra 對(duì)銷
cost accounting 成本會(huì)計(jì)
cost of goods sold 銷貨成本
credit 貸方
credit advice 貸項(xiàng)通知單(銀行用)
credit note 貸項(xiàng)通知單
credit period allowed to trade debtors 應(yīng)收帳款賒帳期限
credit period received form trade creditors 應(yīng)付帳款賒帳期限
creditor 債權(quán)人
creditors ledger 應(yīng)付帳款分類帳
creditors ledger control account 應(yīng)付帳款分類帳統(tǒng)制帳戶
current assets 流動(dòng)資產(chǎn)
current liabilities 流動(dòng)負(fù)債
current ratio 流動(dòng)比率
debenture 債券
debit 借方
debit advice 借項(xiàng)通知單(銀行用)
debit note 借項(xiàng)通知單
debtors ledger 應(yīng)收帳款分類帳
debtors ledger control account 應(yīng)收帳款分類帳統(tǒng)制帳戶
del credere commission 擔(dān)保還款傭金
deficit 虧絀
depreciation 折舊
depreciation account method 折舊帳法
depreciation provision account method 折舊準(zhǔn)備帳法
direct expenses 直接費(fèi)用
direct material 直接原料
direct wages 直接工資
discount 貼現(xiàn)，折價(jià)
discounts allowed 銷貨折扣
discount column 折扣欄
discounts received 購貨折扣
discounting bill of exchange 票據(jù)貼現(xiàn)
discounting charge 貼現(xiàn)手續(xù)費(fèi)
dishonoured bill 拒付票據(jù)
double-entry bookkeeping 復(fù)式簿記
draft 匯票
drawee 受票人
drawer 發(fā)票人
drawings 提用
drawings account 提款帳
endorsement 背書
enter short 截線
entity 個(gè)體
error of commission 帳名調(diào)亂錯(cuò)誤
error of omission 遺漏錯(cuò)誤
error of original entry 原始分錄錯(cuò)誤
error of principle 原則性錯(cuò)誤
expenses 費(fèi)用
extract 抽取
facility extent 透支額度
factory overhead 間接制造成本
final accounts 決算表
finished goods 制成品
fixed assets 固定資產(chǎn)
floating charge 流動(dòng)抵押品
forfeiture 沒收
freehold 永久業(yè)權(quán)
general book of original entry 普通原始簿
general journal 日記簿
general ledger 總分類帳
going concern 繼續(xù)經(jīng)營
goods in transit 在運(yùn)品
goods repossessed value 資產(chǎn)收回價(jià)值
goods sent on consignment account 貨物寄銷帳
goodwill 商譽(yù)
gross loss 毛損
gross profit 毛利
gross profit ratio 毛利率
hire purchase 租購
hirer 租購公司
historical cost 歷史成本
holder 持票人
honour the bill of exchange 結(jié)算票據(jù)
impersonal account 非人名帳戶
imprest system 定額制度
income determination 損益計(jì)算
indirect expenses 間接費(fèi)用
indirect material 間接原料
indirect wages 間接工資
interest account method 利息帳法
interest suspense account method 預(yù)計(jì)利息帳法
invoice 發(fā)票
issued at par 平價(jià)發(fā)行
issued at premium 溢價(jià)發(fā)行
issued capital 已發(fā)行股本
joint 共同
joint venture 短期合營
joint venture account 短期合營帳
journal 日記簿
ledger 分類帳
legal person 法人
liabilities 負(fù)債
liquidity ratio 速動(dòng)比率
long-term liabilities 長期負(fù)債
manufacturing account 制造成本會(huì)計(jì)
margin 毛利率
mark-up 加成
match 配比
materiality 重點(diǎn)鉅數(shù)
memorandum 備忘
memorandum joint venture account 短期合營備忘帳
memorandum of association 組織大綱
minority balance 少量余額
monthly statement 月結(jié)單
net current assets 凈流動(dòng)資產(chǎn)
net loss 凈損失
net profit 純利
net profit ratio 純利率
net purchases 購貨凈額
net sales 銷貨凈額
nominal account 虛帳戶
noting 公證文件
noting charges 票據(jù)拒付手續(xù)費(fèi)
object clause 目標(biāo)條款
offer 認(rèn)講意圖
opening stock 期初存貨
opening entries 開帳分錄
option 購買權(quán)
ordinary shares 普通股
overdraft 透支
overhead 間接費(fèi)用
ownership 所有權(quán)
paid-up capital 己繳股本
par value 票面值
partnership 合伙企業(yè)
patent 專利權(quán)
payable on demand 隨要隨付
personal account 人名帳戶
petty cash book 零用現(xiàn)金簿
petty cash voucher 零用現(xiàn)金憑單
posting 過帳
preference shares 優(yōu)先股
premium 溢價(jià)
prepaid expenses 預(yù)付費(fèi)用
prime cost 主要成本
pro rata 按比例分配
profit and loss account 損益帳
proprietor 資本主
provision for bad debts 呆帳準(zhǔn)備
prudence 穩(wěn)健保守
purchases account 購貨帳
purchases journal 購貨簿
purchases ledger 應(yīng)付帳款分類帳
purchases ledger control account 應(yīng)付帳款分類帳統(tǒng)制帳戶
quantifiability and stable monetary measure
數(shù)量表達(dá)及穩(wěn)定貨幣量度
quit concern 停止經(jīng)營
real account 實(shí)帳戶
realisation account 變產(chǎn)帳
receipts and payments account 現(xiàn)金收支帳
receipt in advance 預(yù)取收益
recurrent item 經(jīng)常性項(xiàng)目
reducing balance depreciation method 余額遞減折舊法
replacement 重置
retired bill 已贖回票據(jù)
returns inwards book 銷貨退回簿
return on capital employed 資本報(bào)酬率
returns outwards book 購貨退出簿
revaluation depreciation method 重估折舊法
royalty 專利稅
sales invoice 銷貨發(fā)票
sales journal 銷貨簿
sales ledger 應(yīng)收帳款分類帳
sales ledger control account 應(yīng)收帳款分類帳統(tǒng)制帳戶
set-offs 抵銷
several 個(gè)別
share 股份
share capital 股本
share certificate 股票
shareholders’equity 股東主權(quán)
shareholders’fund 股東資金
self-balancing 自平
self-balancing ledger 自平分類帳
single-entry bookkeeping 單式簿記
sinking fund 償債基金
special book of original entry 特別原始簿
statement 報(bào)表
stock account 存貨帳
stock records 存貨記錄簿
stock turnover rate 存貨周轉(zhuǎn)率
straight-line depreciation method 直線折舊法
subsidiary account 補(bǔ)助分類帳
super profit 超額利潤
surplus 盈余
surplus and deficit 余絀
suspense account 暫記帳戶
trade discount 營業(yè)折扣
trade-in 舊換新
trading account 購銷帳
trading and profit and loss account 購銷損益帳
transfer 轉(zhuǎn)讓
trial balance 試算表
trustee 信讬人
uncalled capital 未催繳股本
vendor account 出讓人帳
work-in-progress 在制品
working capital ratio 營運(yùn)資金比率
working paper 工作底稿
year-end stock taking 年終盤點(diǎn)存貨
■ 專業(yè)翻譯口筆譯翻譯報(bào)價(jià)
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