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
关键字:会计英语
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