银行会计专业词汇中英文对照表
A |
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accept 接纳 |
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acceptance 承兑 |
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accepted draft/bill 已承兑汇票 |
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acceptor 承兑人 |
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account for 说明 |
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account reconciliation 银行存款余额调节表 |
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account sales 承销清单 |
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account 科目，帐户 |
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accounting basis 会计基础 |
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accounting controls 会计控制，财务控制 |
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accounting equation 会计等式 |
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accrual accounting 权责发生制会计原则 |
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accrued basis 应计基础 |
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accrued income 应计收益 |
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accrued interest 应记利息 |
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accumulated fund 累积基金 |
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actual cost 实际成本 |
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adjustment 调整 |
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advances accounts 放款账户 |
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allocation 分配 |
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application and allotment 申请及分配 |
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apportionment 分摊 |
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appropriation account 盈余分拨帐 |
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articles of association 组织章程 |
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assets 资产 |
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authorised capital 法定股本 |
autopay 自动转帐
B |
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bad debts 呆帐 |
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balance brought down 余额承上 |
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balance brought forward 余额承前 |
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balance carried down 余额转下 |
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balance sheet 资产负债表 |
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bank reconciliation statement 银行往来调节表 |
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base currency 基础货币 |
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bill of exchange, draft 汇票 |
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bill payable 应付票据 |
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bill receivable 应收票据 |
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book of original entry 原始分录簿 |
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bookkeeping 簿记 |
business entity 企业个体
C |
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call 催缴股款 |
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called-up capital 己催缴股本 |
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calls in arrear 欠付催缴股款 |
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capital employed 动用资金 |
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capital expenditure 资本支出 |
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capital redemption reserve fund 赎回资本准备金 |
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capital 资本 |
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cash basis accounting 收付实现制会计原则 |
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cash book 现金日记簿 |
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cash discount 现金折扣 |
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cash equivalents 现金等价物 |
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cash in hand 手存现金 |
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closing stock 期未存货 |
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compensating error 抵销性错误 |
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complete reversal of entries 记帐时借贷方互调 |
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conservatism 稳健保守 |
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consignee 承销人 |
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consignment account 寄销帐 |
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consignment 寄销 |
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consignor 寄销人 |
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consistency 一贯原则 |
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contingent liability 或有负债 |
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contra 对销 |
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cost accounting 成本会计 |
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cost of goods sold 销货成本 |
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credit advice 贷项通知单(银行用) |
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credit note 贷项通知单 |
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credit period allowed to trade debtors 应收帐款赊帐期限 |
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credit period received form trade creditors 应付帐款赊帐期限 |
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credit 贷方 |
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creditor 债权人 |
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creditors ledger control account 应付帐款分类帐统制帐户 |
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creditors ledger 应付帐款分类帐 |
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current assets 流动资产 |
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current liabilities 流动负债 |
current ratio 流动比率
D |
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daily trial balance 日试算平衡表 |
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debenture 债券 |
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debit advice 借项通知单(银行用) |
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debit note 借项通知单 |
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debit 借方 |
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debtors ledger control account 应收帐款分类帐统制帐户 |
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debtors ledger 应收帐款分类帐 |
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deficit 亏空，赤字 |
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del credere commission 担保还款佣金 |
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depreciation account method 折旧帐法 |
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depreciation provision account method 折旧准备帐法 |
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depreciation 折旧 |
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discount 贴现，折价 |
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discounting bill of exchange 票据贴现 |
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discounting charge 贴现手续费 |
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discounts allowed 销货折扣 |
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discounts received 购货折扣 |
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dishonoured bill 拒付票据 |
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double-entry bookkeeping 复式簿记 |
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doubtful debts 可疑帐户 |
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draft 汇票 |
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drawee 受票人 |
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drawer 出票人 |
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drawings account 业主提款帐 |
drawings 业主提款
E |
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endorsement 背书 |
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entity 会计主体 |
expenses 费用
F |
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factory overhead 间接制造成本 |
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fee income 手续费收入 |
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final accounts 决算表 |
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financing activity 筹资活动 |
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finished goods 制成品 |
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fixed assets 固定资产 |
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foreign currency 外国货币 |
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foreign exchange transactions 外汇交易 |
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forfeiture 没收 |
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forward transactions 远期交易 |
freehold premises 永久业权
G |
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general book of original entry 普通原始簿 |
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general journal 日记簿 |
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general ledger entry &nb, sp; 总分类账分录 |
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general ledger 总分类帐 |
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general ledger 总分类账 |
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general provision 一般损失准备金 |
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going concern 持续经营 |
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goodwill 商誉 |
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gross loss 毛损 |
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gross profit ratio 毛利率 |
gross profit 毛利
H |
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hire purchase 租购 |
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historical cost 历史成本 |
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holder 持票人 |
honour the bill of exchange 结算票据
I |
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income determination 损益计算 |
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interest income 利息收入 |
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investing activity 投资活动 |
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investment security 投资证券 |
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invoice 发票 |
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issued at par 平价发行 |
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issued at premium 溢价发行 |
issued capital 已发行股本
J |
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joint venture 合营企业 |
journal 日记簿
L |
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ledger 分类帐 |
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legal person 法人 |
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liabilities 负债 |
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liquidity ratio 流动性比率 |
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local currency equivalent 等值货币 |
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local currency 当地货币 |
long-term liabilities 长期负债
M |
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margin 毛利率 |
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mark-up 加成 |
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match 配比 |
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materiality 重要性 |
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memorandum 备忘 |
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modified cash basis accounting 修正的收付实现制会计原则 |
monthly statement 月结单
N |
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natural currency 实际货币 |
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net current assets（working ) 净流动资产(营运资金） |
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net loss 净损失 |
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net profit ratio 净利率 |
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net profit 纯利 |
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net purchases 购货净额 |
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net sales 销货净额 |
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nominal account 虚帐户 |
nostro accounts 往账科目
O |
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opening entries 开帐分录 |
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opening stock 期初存货 |
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operating activity 经营活动 |
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option 期权 |
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ordinary shares 普通股 |
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overdraft 透支 |
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overhead , ; 间接费用 |
ownership 所有权
P |
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paid-up capital 己缴股本 |
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par value 票面值 |
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partnership 合伙企业 |
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patent 专利权 |
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perpetual inventory method 永续盘存法 |
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petty cash book 零用现金簿 |
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petty cash voucher 零用现金凭单 |
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posting 过帐 |
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preference shares 优先股 |
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premium 溢价 |
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prepaid expenses 预付费用 |
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prime cost 主要成本 |
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pro rata 按比例分配 |
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profit and loss account 损益帐 |
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provision for bad debts 坏帐准备 |
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prudence 稳健保守 |
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purchases account 购货帐 |
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purchases journal 购货日记簿 |
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purchases ledger control account 应付帐款分类帐控制帐户 |
purchases ledger 应付帐款分类帐
R |
|
real account 实帐户 |
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receipt in advance 预收款项 |
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receipts and payments account 现金收付日记帐 |
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reconciliation report 银行存款调节表 |
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recurrent item 经常性项目 |
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reducing balance depreciation method 余额递减折旧法 |
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replacement 重置 |
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retired bill 已赎回票据 |
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return on capital employed 长期资本报酬率 |
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returns inwards book 销货退回日记簿 |
returns outwards book 购货退回日记帐
S |
|
share capital 股本 |
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share certificate 股票 |
|
share 股份 |
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shareholders'equity 股东权益 |
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shareholders'fund 股东资金 |
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specific provision 专项损失准备金 |
|
spot transactions 即期交易 |
|
statement 报表 |
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stock account 存货帐 |
|
stock records 存货记录簿 |
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stock turnover rate 存货周转率 |
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straight-line depreciation method 直线折旧法 |
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subsidiary account 明细分类帐 |
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surplus 盈余 |
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suspense account 暂记帐户 |
syndicated loans 辛迪加贷款
T |
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the chart of account of a bank 银行会计科目表 |
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the dual currency accounting system 单一币种记帐法 |
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the multiple currency accounting system 原币记帐法 |
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trade-in 以旧换新 |
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trading and profit and loss account 损益表 |
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transfer 转让 |
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treasury 国库券 |
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trial balance 试算平衡表 |
trustee 信讬人
V |
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vendor account 出让人帐 |
vostro accounts 来账科目
W |
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working capital ratio 营运资金比率 |
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working paper 工作底稿 |
work-in-progress 在制品
Y |
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year-end stock taking 年终盘点存货 |
