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
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
应收帐款分类帐 debtors ledger, sales ledger
应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account
应计收益 accrued income
亏绌 deficit
购货折扣 discounts received
购货退出簿 returns outwards book
购货帐 purchases account
购货净额 net purchases
购货簿 purchases journal
营业折扣 trade discount
购销帐 trading account
购销损益帐 trading and profit and loss account
优先股 preference shares
应付帐款赊帐期限 credit period received form trade creditors
应付票据 bill payable
应收帐款赊帐期限 credit period allowed to trade debtors
应收票据 bill receivable
应计基础 accrued basis
购买权 option
偿债基金 sinking fund
营运资金比率 working capital ratio
转让 transfer
旧换新 trade-in
稳健保守 conservatism, prudence
簿记 bookkeeping
继续经营 going concern
变产帐 realisation account
赎回资本准备金 capital redemption reserve fund