pro rata 按比例分配

profit and loss account 损益帐

proprietor 资本主

provision for bad debts 呆帐准备

prudence 稳健保守

purchases account 购货帐

purchases journal 购货簿

purchases ledger 应付帐款分类帐

purchases ledger control account 应付帐款分类帐统制帐户

quantifiability and stable monetary measure 数量表达及稳定货币量度

quit concern 停止经营

real account 实帐户

realisation account 变产帐

receipts and payments account 现金收支帐

receipt in advance 预取收益

recurrent item 经常性项目

reducing balance depreciation method 余额递减折旧法

replacement 重置

retired bill 已赎回票据

returns inwards book 销货退回簿

return on capital employed 资本报酬率

returns outwards book 购货退出簿

revaluation depreciation method 重估折旧法

royalty 专利税

sales invoice 销货发票

sales journal 销货簿

sales ledger 应收帐款分类帐

sales ledger control account 应收帐款分类帐统制帐户

set-offs 抵销

several 个别

share 股份

share capital 股本

share certificate 股票

shareholders'equity 股东主权

shareholders'fund 股东资金

self-balancing 自平

self-balancing ledger 自平分类帐

single-entry bookkeeping 单式簿记

sinking fund 偿债基金

special book of original entry 特别原始簿

statement 报表

stock account 存货帐

stock records 存货记录簿

stock turnover rate 存货周转率

straight-line depreciation method 直线折旧法

subsidiary account 补助分类帐

super profit 超额利润

surplus 盈余

surplus and deficit 余绌

suspense account 暂记帐户

trade discount 营业折扣

trade-in 旧换新

trading account 购销帐

trading and profit and loss account 购销损益帐

transfer 转让

trial balance 试算表

trustee 信讬人

uncalled capital 未催缴股本

vendor account 出让人帐

work-in-progress 在制品

working capital ratio 营运资金比率

working paper 工作底稿

year-end stock taking 年终盘点存货
关键字:会计英语
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