在线英语听力室

常用会计词汇汉译英-3

时间:2006-06-18 16:00:00

(单词翻译:单击)

  借方 debit

  借项通知单 debit note

  借项通知单(银行用) debit advice

  库存现金 cash in hand

  配比 match

  个别 several

  纯利 net profit

  纯利率 net profit ratio

  记帐时借贷方互调 complete reversal of entries

  特别原始簿 special book of original entry

  原始分录错误 error of original entry

  原始分录簿 book of original entry

  原则性错误 error of principle

  流动资产 current assets

  流动负债 current liabilities

  流动比率 current ratio

  流动抵押品 floating charge

  租购 hire purchase

  租购公司 hirer

  个体 entity

  差额承上 balance brought down

  差额承前 balance brought forward

  差额转下 balance carried down

  帐户 account

  透支 overdraft

  透支额度 facility extent

  名调乱错误 error of commission

  现金日记簿 cash book

  现金收支帐 receipts and payments account

  现金折扣 cash discount

  虚帐户 nominal account

  净损失 net loss

  累积基金 accumulated fund

  停止经营 quit concern

  动用资金 capital employed

  专利税 royalty

  专利权 patent


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