acceptance 承兑

accepted draft/bill 已承兑汇票

acceptor 承兑人

account 科目，帐户

account for 说明

account sales 承销清单

accounting equation 会计等式

accrued basis 应计基础

accrued income 应计收益

accumulated fund 累积基金

actual cost 实际成本

adjustment 调整

allocation 分配

application and allotment 申请及分配

apportionment 分摊

appropriation account 盈余分拨帐

articles of association 组织章程

assets 资产

authorised capital 法定股本

autopay 自动转帐

bad debts 呆帐

balance brought down 余额承上

balance brought forward 余额承前

balance carried down 余额转下

balance sheet 资产负债表

bank reconciliation statement 银行往来调节表

bill of exchange, draft 汇票

bill payable 应付票据

bill receivable 应收票据

book of original entry 原始分录簿

bookkeeping 簿记

business entity 企业个体

call 催缴股款

called-up capital 己催缴股本

calls in arrear 欠付催缴股款

capital 资本

capital employed 动用资金

capital expenditure 资本支出

capital redemption reserve fund 赎回资本准备金

cash book 现金日记簿

cash discount 现金折扣

cash in hand 手存现金

closing stock 期未存货

compensating error 抵销性错误

complete reversal of entries 记帐时借贷方互调

conservatism 稳健保守

consignee 承销人

consignment 寄销

consignment account 寄销帐

consignor 寄销人

consistency 一贯原则

contingent liability 或有负债

contra 对销

cost accounting 成本会计

cost of goods sold 销货成本

credit 贷方

credit advice 贷项通知单(银行用)

credit note 贷项通知单

credit period allowed to trade debtors 应收帐款赊帐期限

credit period received form trade creditors 应付帐款赊帐期限

creditor 债权人

creditors ledger 应付帐款分类帐

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

current assets 流动资产

current liabilities 流动负债

current ratio 流动比率

debenture 债券

debit 借方

debit advice 借项通知单(银行用)

debit note 借项通知单

debtors ledger 应收帐款分类帐

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

del credere commission 担保还款佣金

deficit 亏绌

depreciation 折旧

depreciation account method 折旧帐法

depreciation provision account method 折旧准备帐法

direct expenses 直接费用

direct material 直接原料

direct wages 直接工资

discount 贴现，折价

discounts allowed 销货折扣

discount column 折扣栏

discounts received 购货折扣

discounting bill of exchange 票据贴现

discounting charge 贴现手续费

dishonoured bill 拒付票据

double-entry bookkeeping 复式簿记

draft 汇票

drawee 受票人

drawer 发票人

drawings 提用

drawings account 提款帐

endorsement 背书

enter short 截线

entity 个体

error of commission 帐名调乱错误

error of omission 遗漏错误

error of original entry 原始分录错误

error of principle 原则性错误

expenses 费用

extract 抽取

facility extent 透支额度

factory overhead 间接制造成本

final accounts 决算表

finished goods 制成品

fixed assets 固定资产

floating charge 流动抵押品

forfeiture 没收

freehold 永久业权

general book of original entry 普通原始簿

general journal 日记簿

general ledger 总分类帐

going concern 继续经营

goods in transit 在运品

goods repossessed value 资产收回价值

goods sent on consignment account 货物寄销帐

goodwill 商誉

gross loss 毛损

gross profit 毛利

gross profit ratio 毛利率

hire purchase 租购

hirer 租购公司

historical cost 历史成本

holder 持票人

honour the bill of exchange 结算票据

impersonal account 非人名帐户

imprest system 定额制度

income determination 损益计算

indirect expenses 间接费用

indirect material 间接原料

indirect wages 间接工资

interest account method 利息帐法

interest suspense account method 预计利息帐法

invoice 发票

issued at par 平价发行

issued at premium 溢价发行

issued capital 已发行股本

joint 共同

joint venture 短期合营

joint venture account 短期合营帐

journal 日记簿

ledger 分类帐

legal person 法人

liabilities 负债

liquidity ratio 速动比率

long-term liabilities 长期负债

manufacturing account 制造成本会计

margin 毛利率

mark-up 加成

match 配比

materiality 重点钜数

memorandum 备忘

memorandum joint venture account 短期合营备忘帐

memorandum of association 组织大纲

minority balance 少量余额

monthly statement 月结单

net current assets 净流动资产

net loss 净损失

net profit 纯利

net profit ratio 纯利率

net purchases 购货净额

net sales 销货净额

nominal account 虚帐户

noting 公证文件

noting charges 票据拒付手续费

object clause 目标条款

offer 认讲意图

opening stock 期初存货

opening entries 开帐分录

option 购买权

ordinary shares 普通股

overdraft 透支

overhead 间接费用

ownership 所有权

paid-up capital 己缴股本

par value 票面值

partnership 合伙企业

patent 专利权

payable on demand 随要随付

personal account 人名帐户

petty cash book 零用现金簿

petty cash voucher 零用现金凭单

posting 过帐

preference shares 优先股

premium 溢价

prepaid expenses 预付费用

prime cost 主要成本

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