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
关键字:会计英语
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