银行会计专业词汇中英文对照表
A |
accept 接纳 |
acceptance 承兑 |
accepted draft/bill 已承兑汇票 |
acceptor 承兑人 |
account for 说明 |
account reconciliation 银行存款余额调节表 |
account sales 承销清单 |
account 科目,帐户 |
accounting basis 会计基础 |
accounting controls 会计控制,财务控制 |
accounting equation 会计等式 |
accrual accounting 权责发生制会计原则 |
accrued basis 应计基础 |
accrued income 应计收益 |
accrued interest 应记利息 |
accumulated fund 累积基金 |
actual cost 实际成本 |
adjustment 调整 |
advances accounts 放款账户 |
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
B |
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 |
base currency 基础货币 |
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
C |
call 催缴股款 |
called-up capital 己催缴股本 |
calls in arrear 欠付催缴股款 |
capital employed 动用资金 |
capital expenditure 资本支出 |
capital redemption reserve fund 赎回资本准备金 |
capital 资本 |
cash basis accounting 收付实现制会计原则 |
cash book 现金日记簿 |
cash discount 现金折扣 |
cash equivalents 现金等价物 |
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 account 寄销帐 |
consignment 寄销 |
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 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 |
credit 贷方 |
creditor 债权人 |
creditors ledger control account 应付帐款分类帐统制帐户 |
creditors ledger 应付帐款分类帐 |
current assets 流动资产 |
current liabilities 流动负债 |
current ratio 流动比率
D |
daily trial balance 日试算平衡表 |
debenture 债券 |
debit advice 借项通知单(银行用) |
debit note 借项通知单 |
debit 借方 |
debtors ledger control account 应收帐款分类帐统制帐户 |
debtors ledger 应收帐款分类帐 |
deficit 亏空,赤字 |
del credere commission 担保还款佣金 |
depreciation account method 折旧帐法 |
depreciation provision account method 折旧准备帐法 |
depreciation 折旧 |
discount 贴现,折价 |
discounting bill of exchange 票据贴现 |
discounting charge 贴现手续费 |
discounts allowed 销货折扣 |
discounts received 购货折扣 |
dishonoured bill 拒付票据 |
double-entry bookkeeping 复式簿记 |
doubtful debts 可疑帐户 |
draft 汇票 |
drawee 受票人 |
drawer 出票人 |
drawings account 业主提款帐 |
drawings 业主提款
E |
endorsement 背书 |
entity 会计主体 |
expenses 费用
F |
factory overhead 间接制造成本 |
fee income 手续费收入 |
final accounts 决算表 |
financing activity 筹资活动 |
finished goods 制成品 |
fixed assets 固定资产 |
foreign currency 外国货币 |
foreign exchange transactions 外汇交易 |
forfeiture 没收 |
forward transactions 远期交易 |
freehold premises 永久业权
G |
general book of original entry 普通原始簿 |
general journal 日记簿 |
general ledger entry &nb, sp; 总分类账分录 |
general ledger 总分类帐 |
general ledger 总分类账 |
general provision 一般损失准备金 |
going concern 持续经营 |
goodwill 商誉 |
gross loss 毛损 |
gross profit ratio 毛利率 |
gross profit 毛利
H |
hire purchase 租购 |
historical cost 历史成本 |
holder 持票人 |
honour the bill of exchange 结算票据
I |
income determination 损益计算 |
interest income 利息收入 |
investing activity 投资活动 |
investment security 投资证券 |
invoice 发票 |
issued at par 平价发行 |
issued at premium 溢价发行 |
issued capital 已发行股本
J |
joint venture 合营企业 |
journal 日记簿
L |
ledger 分类帐 |
legal person 法人 |
liabilities 负债 |
liquidity ratio 流动性比率 |
local currency equivalent 等值货币 |
local currency 当地货币 |
long-term liabilities 长期负债
M |
margin 毛利率 |
mark-up 加成 |
match 配比 |
materiality 重要性 |
memorandum 备忘 |
modified cash basis accounting 修正的收付实现制会计原则 |
monthly statement 月结单
N |
natural currency 实际货币 |
net current assets(working ) 净流动资产(营运资金) |
net loss 净损失 |
net profit ratio 净利率 |
net profit 纯利 |
net purchases 购货净额 |
net sales 销货净额 |
nominal account 虚帐户 |
nostro accounts 往账科目
O |
opening entries 开帐分录 |
opening stock 期初存货 |
operating activity 经营活动 |
option 期权 |
ordinary shares 普通股 |
overdraft 透支 |
overhead , ; 间接费用 |
ownership 所有权
P |
paid-up capital 己缴股本 |
par value 票面值 |
partnership 合伙企业 |
patent 专利权 |
perpetual inventory method 永续盘存法 |
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 |
provision for bad debts 坏帐准备 |
prudence 稳健保守 |
purchases account 购货帐 |
purchases journal 购货日记簿 |
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 |
receipt in advance 预收款项 |
receipts and payments account 现金收付日记帐 |
reconciliation report 银行存款调节表 |
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 |
return on capital employed 长期资本报酬率 |
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 |
share certificate 股票 |
share 股份 |
shareholders'equity 股东权益 |
shareholders'fund 股东资金 |
specific provision 专项损失准备金 |
spot transactions 即期交易 |
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 明细分类帐 |
surplus 盈余 |
suspense account 暂记帐户 |
syndicated loans 辛迪加贷款
T |
the chart of account of a bank 银行会计科目表 |
the dual currency accounting system 单一币种记帐法 |
the multiple currency accounting system 原币记帐法 |
trade-in 以旧换新 |
trading and profit and loss account 损益表 |
transfer 转让 |
treasury 国库券 |
trial balance 试算平衡表 |
trustee 信讬人
V |
vendor account 出让人帐 |
vostro accounts 来账科目
W |
working capital ratio 营运资金比率 |
working paper 工作底稿 |
work-in-progress 在制品
Y |
year-end stock taking 年终盘点存货 |