会计专业词汇中英文对照表.doc

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 e 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 pensating error plete 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(