在线英语听力室

常用会计词汇汉译英-6

时间:2006-06-18 16:00:00

(单词翻译:单击)

  实际成本 actual cost

  截线 enter short

  认讲意图 offer

  暂记帐户 suspense account

  销货成本 cost of goods sold

  销货折扣 discounts allowed

  销货退回簿 returns inwards book

  销货净额 net sales

  销货发票 sales invoice

  销货簿 sales journal

  调整 adjustment

  制造成本会计 manufacturing account

  数量表达及稳定货币量度 quantifiability and stable monetary measure

  随要随付 payable on demand

  余绌 surplus and deficit

  遗漏错误 error of omission

  余额承上 balance brought down

  余额承前 balance brought forward

  余额递减折旧法 reducing balance depreciation method

  余额转下 balance carried down

  历史成本 historical cost

  担保还款佣金 del credere commission

  总分类帐 general ledger

  应付帐款分类帐 creditors ledger, purchases ledger

  应付帐款分类帐统制帐户 creditors ledger control account, purchases ledger control account

  应收帐款分类帐 debtors ledger, sales ledger

  应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account

  应计收益 accrued income

  亏绌 deficit


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