专业英语-《常用会计词汇》

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1、专业英语-《常用会计词汇》+accept&Ek5sept接纳+acceptance&Ek5septEns承兑+accepteddraft/bill已承兑汇票+acceptor&Ek`septE(r)承兑人+account&E5kaunt科目，帐户+accountfor说明+accountsales承销清单+accountingequation会计等式+accruedbasis应计基础+accruedincome应计收益+accumulatedfund累积基金

2、+actualcost实际成本+adjustment&E5dVQstmEnt调整+allocation&7AlEu5keiFEn分配+applicationandallotment申请及分配+apportionment分摊+appropriationaccount盈余分拨帐+articlesofassociation组织章程+assets资产+authorisedcapital法定股本+autopay自动转帐+baddebts呆帐+balancebrough

3、tdown余额承上+balancebroughtforward余额承前+balancecarrieddown余额转下+balancesheet资产负债表+bankreconciliationstatement银行往来调节表+billofexchange,draft汇票+billpayable应付票据+billreceivable应收票据+bookoforiginalentry原始分录簿+bookkeeping&5buk7ki:piN簿记+businessenti

4、ty企业个体+call&kC:l催缴股款+called-upcapital己催缴股本+callsinarrear欠付催缴股款+capital&5kApitEl资本+capitalemployed动用资金+capitalexpenditure资本支出+capitalredemptionreservefund赎回资本准备金+cashbook现金日记簿+cashdiscount现金折扣+cashinhand手存现金+closingstock期未存货+compe

5、nsatingerror抵销性错误+completereversalofentries记帐时借贷方互调+conservatism&kEn5sE:vEtizEm稳健保守+consignee&kEnsai5ni:承销人+consignment&kEn5sainmEnt寄销+consignmentaccount寄销帐+consignor&kEn`saInE(r),9kCnsaI`nR:(r)寄销人+consistency&kEn5sIstEnsI一贯原则+contingent

6、liability或有负债+contra&5kCntrE对销+costaccounting成本会计+costofgoodssold销货成本+credit&5kredit贷方+creditadvice贷项通知单(银行用)+creditnote贷项通知单+creditperiodallowedtotradedebtors应收帐款赊帐期限+creditperiodreceivedformtradecreditors应付帐款赊帐期限+creditor&5kreditE债权

7、人+creditorsledger应付帐款分类帐+creditorsledgercontrolaccount应付帐款分类帐统制帐户+currentassets流动资产+currentliabilities流动负债+currentratio流动比率+debenture&di5bentFE债券+debit&5debit借方+debitadvice借项通知单(银行用)+debitnote借项通知单+debtorsledger应收帐款分类帐+debtorsledger

8、controlaccount应收帐款分类帐统制帐户+delcrederecommission担保还款佣金+deficit&5defisit亏绌+depreciation&di7pri:Fi5eiFEn折旧+depreciationaccountmethod折旧帐法+depreciationprovisionaccountmethod折旧准备帐法+directexpenses直接费用+directmaterial直接原料+d