呼吸阀的结构和选型介绍
云南师范大学商学院地址-山东二本大学分数线
常用会计英语术语 整理: 恐龙 QQ:313165746
accept 接纳
acceptance 承兑
accepted
draftbill 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 会计恒等式
accrued basis
应计基础
accrued income 应计收益
accumulated fund
累积基金
actual cost 实际成本
audit 审计
adjustment 调整
allocation 分配
application and allotment 申请及分配
apportionment 摊销
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 坏帐
balance brought down 余额承上
balance brought forward 余额承下
balance
carried down 余额转下
balance sheet 资产负债表
bank
draft 银行汇票
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 for
investment 存出投资款
cash in hand 现金
cash in
bank 银行存款
cash in other cities 外埠存款
cashier’s check 银行本票
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 一贯性原则
consumption tax 消费税
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
estimated useful life 预计使用年期
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 持续经营
goods in transit 在途商品（在途物资？）
goods
repossessed value 预计净残值
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 租赁
hirer
承租人
1
常用会计英语术语 整理: 恐龙
QQ:313165746
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
income tax
所得税
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 tax 利息税
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
LC deposit
信用证保证金
ledger 分类帐
legal person 法人
liabilities 负债
liquid asset 流动资产
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
other monetary assets其他货币资金
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
reorganisation 重组
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
股东权益
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
spread 差价
stamp tax 印花税
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
在产品(在制品)
working capital ratio 营运资金比率
2
常用会计英语术语 整理: 恐龙 QQ:313165746
working paper 工作底稿
year-end stock taking
年终存货盘点
会计科目中英文对照表
现金 Cash in
hand
银行存款 Cash in bank
其他货币资金-外埠存款Other
monetary assets - cash in other cities
其他货币资金-
银行本票 Other monetary assets - cashier‘s check
其他货币资金-银行汇票 Other monetary assets - bank draft
其他货币资金-信用卡 Other monetary assets - credit
cards
其他货币资金-信用证保证金 Other monetary assets - LC
deposit
其他货币资金-存出投资款 Other monetary assets -
cash for investment
短期投资-股票投资 Investments -
Short term - stocks
短期投资-债券投资 Investments -
Short term - bonds
短期投资-基金投资 Investments -
Short term - funds
短期投资-其他投资 Investments -
Short term - others
短期投资跌价准备 Provision for
short-term investment
长期股权投资-股票投资 Long term
equity investment - stocks
长期股权投资-其他股权投资 Long
term equity investment - others
长期债券投资-债券投资
Long term securities investemnt - bonds
长期债券投资-其他债权投资 Long term securities investment
- others
长期投资减值准备 Provision for long-term
investment
应收票据 Notes receivable
应收股利
Dividends receivable
应收利息 Interest receivable
应收帐款 Trade debtors
坏帐准备- 应收帐款 Provision
for doubtful debts - trade debtors
预付帐款
Prepayment
应收补贴款 Allowance receivable
其他应收款 Other debtors
坏帐准备- 其他应收款 Provision
for doubtful debts - other debtors
其他流动资产
Other current assets
物资采购 Purchase
原材料 Raw
materials
包装物 Packing materials
低值易耗品 Low
value consumbles
材料成本差异 Material cost
difference
自制半成品 Self-manufactured goods
库存商品 Finished goods
商品进销差价 Difference
between purchase & sales of commodities
委托加工物资
Consigned processiong material
委托代销商品
Consignment-out
受托代销商品 Consignment-in
分期收款发出商品 Goods on instalment sales
存货跌价准备
Provision for obsolete stocks
待摊费用 Prepaid
expenses
待处理流动资产损益 Unsettled GL on current
assets
待处理固定资产损益 Unsettled GL on fixed assets
委托贷款-本金 Consignment loan - principle
委托贷款-
利息 Consignment loan - interest
委托贷款-减值准备
Consignment loan - provision
固定资产-房屋建筑物 Fixed
assets - Buildings
固定资产-机器设备 Fixed assets -
Plant and machinery
固定资产-电子设备、器具及家具 Fixed
assets - Electronic Equipment, furniture and
fixtures
固定资产-运输设备 Fixed assets - Automobiles
累计折旧 Accumulated depreciation
固定资产减值准备
Impairment of fixed assets
3
常用会计英语术语 整理: 恐龙 QQ:313165746
工程物资-专用材料 Project material - specific
materials
工程物资-专用设备 Project material -
specific equipment
工程物资-预付大型设备款 Project
material - prepaid for equipment
工程物资-
为生产准备的工具及器具 Project material - tools and
facilities for production
在建工程 Construction in
progress
在建工程减值准备 Impairment of construction
in progress
固定资产清理 Disposal of fixed assets
无形资产-专利权 Intangible assets - patent
无形资产-
非专利技术 Intangible assets - industrial property and
know-how
无形资产-商标权 Intangible assets -
trademark rights
无形资产-土地使用权 Intangible assets
- land use rights
无形资产-商誉 Intangible assets -
goodwill
无形资产减值准备 Impairment of intangible
assets
长期待摊费用 Deferred assets
未确认融资费用
Unrecognized finance fees
其他长期资产 Other long
term assets
递延税款借项 Deferred assets debits
应付票据 Notes payable
应付帐款 Trade creditors
预收帐款 Adanvances from customers
代销商品款
Consignment-in payables
其他应交款 Other payable to
government
其他应付款 Other creditors
应付股利
Proposed dividends
待转资产价值 Donated assets
预计负债 Accrued liabilities
应付短期债券 Short-term
debentures payable
其他流动负债 Other current
liabilities
预提费用 Accrued expenses
应付工资
Payroll payable
应付福利费 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-担保借款 Bank loans - Short term - guaranteed
一年内到期长期借款 Long term loans due within one year
一年内到期长期应付款 Long term payable due within one
year
长期借款 Bank loans - Long term
应付债券-债券面值
Bond payable - Par value
应付债券-债券溢价 Bond
payable - Excess
应付债券-债券折价 Bond payable -
Discount
应付债券-应计利息 Bond payable - Accrued
interest
长期应付款 Long term payable
专项应付款
Specific payable
其他长期负债 Other long term
liabilities
应交税金-所得税 Tax payable - income tax
应交税金-增值税 Tax payable - VAT
应交税金-营业税 Tax
payable - business tax
应交税金-消费税 Tax payable -
consumable tax
应交税金-其他 Tax payable - others
递延税款贷项 Deferred taxation credit
股本 Share
capital
已归还投资 Investment returned
利润分配-
其他转入 Profit appropriation - other transfer in
利润分配-提取法定盈余公积 Profit appropriation - statutory
surplus reserve
利润分配-提取法定公益金 Profit
appropriation - statutory welfare reserve
利润分配-提取储备基金 Profit appropriation - reserve
fund
利润分配-提取企业发展基金 Profit appropriation -
enterprise development fund
利润分配-提取职工奖励及福利基金
Profit appropriation - staff bonus and welfare
fund
4
常用会计英语术语 整理: 恐龙
QQ:313165746
利润分配-利润归还投资 Profit appropriation
- return investment by profit
利润分配-应付优先股股利
Profit appropriation - preference shares dividends
利润分配-提取任意盈余公积 Profit appropriation - other
surplus reserve
利润分配-应付普通股股利 Profit
appropriation - ordinary shares dividends
利润分配-转作股本的普通股股利 Profit appropriation -
ordinary shares dividends converted to shares
期初未分配利润 Retained earnings, beginning of the
year
资本公积-股本溢价 Capital surplus - share premium
资本公积-接受捐赠非现金资产准备 Capital surplus - donation
reserve
资本公积-接受现金捐赠 Capital surplus - cash
donation
资本公积-股权投资准备 Capital surplus -
investment reserve
资本公积-拨款转入 Capital surplus -
subsidiary
资本公积-外币资本折算差额 Capital surplus -
foreign currency translation
资本公积-其他 Capital
surplus - others
盈余公积-法定盈余公积金 Surplus reserve
- statutory surplus reserve
盈余公积-任意盈余公积金
Surplus reserve - other surplus reserve
盈余公积-
法定公益金 Surplus reserve - statutory welfare reserve
盈余公积-储备基金 Surplus reserve - reserve fund
盈余公积-企业发展基金 Surplus reserve - enterprise
development fund
盈余公积-利润归还投资 Surplus reserve -
reture investment by investment
主营业务收入 Sales
主营业务成本 Cost of sales
主营业务税金及附加 Sales tax
营业费用 Operating expenses
管理费用 General and
administrative expenses
财务费用 Financial
expenses
投资收益 Investment income
其他业务收入
Other operating income
营业外收入 Non-operating
income
补贴收入 Subsidy income
其他业务支出 Other
operating expenses
营业外支出 Non-operating
expenses
所得税 Income tax
5