在线英语听力室

常用会计词汇汉译英-7

时间:2006-06-18 16:00:00

(单词翻译:单击)

  购货折扣 discounts received

  购货退出簿 returns outwards book

  购货帐 purchases account

  购货净额 net purchases

  购货簿 purchases journal

  营业折扣 trade discount

  购销帐 trading account

  购销损益帐 trading and profit and loss account

  优先股 preference shares

  应付帐款赊帐期限 credit period received form trade creditors

  应付票据 bill payable

  应收帐款赊帐期限 credit period allowed to trade debtors

  应收票据 bill receivable

  应计基础 accrued basis

  购买权 option

  偿债基金 sinking fund

  营运资金比率 working capital ratio

  转让 transfer

  旧换新 trade-in

  稳健保守 conservatism, prudence

  簿记 bookkeeping

  继续经营 going concern

  变产帐 realisation account

  赎回资本准备金 capital redemption reserve fund


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