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常用会计词汇汉译英-5

时间:2006-06-18 16:00:00

(单词翻译:单击)

  间接原料 indirect material

  间接费用 indirect expenses, overhead

  间接制造成本 factory overhead

  开帐分录 opening entries

  结帐分录 closing entries

  短期合营 joint venture

  短期合营帐 joint venture account

  短期合营备忘帐 memorandum joint venture account

  结算票据 honour the bill of exchange

  超额利润 super profit

  资本 capital

  资本主 proprietor

  资本支出 capital expenditure

  资本报酬率 return on capital employed

  零用现金凭单 petty cash voucher

  零用现金簿 petty cash book

  债权人 creditor

  债券 debenture

  预计利息帐法 interest suspense account method

  预付费用 prepaid expenses

  预取收益 receipt in advance

  会计等式 accounting equation

  损益帐 profit and loss account

  损益计算 income determination

  过帐 posting

  资产 assets

  资产负债表 balance sheet

  资产收回价值 goods repossessed value

  试算表 trial balance

  经常性项目 recurrent item

  溢价 premium

  溢价发行 issued at premium

  催缴股款 call

  银行往来调节表 bank reconciliation statement

  复式簿记 double-entry bookkeeping

  说明 account for

  实帐户 real account

  对销 contra

  制成品 finished goods

  汇票 bill of exchange, draft


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