【正文】 s inwards book銷貨凈額 net sales銷貨發(fā)票 sales invoice銷貨簿 sales journal調整 adjustment制造成本會計 manufacturing account數(shù)量表達及穩(wěn)定貨幣量度 quantifiability and stable monetary measure隨要隨付 payable on demand 余絀 surplus and deficit遺漏錯誤 error of omission余額承上 balance brought down余額承前 balance brought forward余額遞減折舊法 reducing balance depreciation method余額轉下 balance carried down歷史成本 historical cost擔保還款傭金 del credere mission總分類帳 general ledger應付帳款分類帳 creditors ledger, purchases ledger應付帳款分類帳統(tǒng)制帳戶 creditors ledger control account, purchases ledger control account應收帳款分類帳 debtors ledger, sales ledger應收帳款分類帳統(tǒng)制帳戶 debtors ledger control account, sales ledger control account應計收益 accrued ine虧絀 deficit購貨折扣 discounts received購貨退出簿 returns outwards book購貨帳 purchases account購貨凈額 net purchases購貨簿 purchases journal營業(yè)折扣 trade discount購銷帳 trading account購銷損益帳 trading and profit and loss account優(yōu)先股 preference shares應付帳款賒帳期限 credit period received form trade creditors應付票據 bill payable應收帳款賒帳期限 credit period allowed to trade debtors應收票據 bill receivable應計基礎 accrued basis購買權 option償債基金 sinking fund營運資金比率 working capital ratio轉讓 transfer舊換新 tradein穩(wěn)健保守 conservatism, prudence簿記 bookkeeping繼續(xù)經營 going concern變產帳 realisation account贖回資本準備金 capital redemption reserve fund英漢會計詞匯accept 接納acceptance 承兌accepted draft/bill 已承兌匯票acceptor 承兌人account 科目，帳戶account for 說明account sales 承銷清單accounting equation 會計等式accrued basis 應計基礎accrued ine 應計收益accumulated fund 累積基金actual cost 實際成本adjustment 調整allocation 分配application and allotment 申請及分配apportionment 分攤appropriation account 盈余分撥帳articles of association 組織章程assets 資產authorised capital 法定股本autopay 自動轉帳bad debts 呆帳balance brought down 余額承上balance brought forward 余額承前balance carried down 余額轉下balance sheet 資產負債表bank reconciliation statement 銀行往來調節(jié)表bill of exchange, draft 匯票bill payable 應付票據bill receivable 應收票據book of original entry 原始分錄簿bookkeeping 簿記business entity 企業(yè)個體call 催繳股款calledup capital 己催繳股本calls in arrear 欠付催繳股款capital 資本capital employed 動用資金capital expenditure 資本支出capital redemption reserve fund 贖回資本準備金cash book 現(xiàn)金日記簿cash discount 現(xiàn)金折扣cash in hand 手存現(xiàn)金closing stock 期未存貨pensating error 抵銷性錯誤plete reversal of entries 記帳時借貸方互調conservatism 穩(wěn)健保守consignee 承銷人consignment 寄銷consignment account 寄銷帳consignor 寄銷人consistency 一貫原則contingent liability 或有負債contra 對銷cost accounting 成本會計cost of goods sold 銷貨成本credit 貸方credit advice 貸項通知單(銀行用)credit note 貸項通知單credit period allowed to trade debtors 應收帳款賒帳期限credit period received form trade creditors 應付帳款賒帳期限creditor 債權人creditors ledger 應付帳款分類帳creditors ledger control account 應付帳款分類帳統(tǒng)制帳戶current assets 流動資產current liabilities 流動負債current ratio 流動比率debenture 債券debit 借方debit advice 借項通知單(銀行用)debit note 借項通知單debtors ledger 應收帳款分類帳debtors ledger control account 應收帳款分類帳統(tǒng)制帳戶del credere mission 擔保還款傭金deficit 虧絀depreciation 折舊depreciation account method 折舊帳法depreciation provision account method 折舊準備帳法direct expenses 直接費用direct material 直接原料direct wages 直接工資discount 貼現(xiàn)，折價discounts allowed 銷貨折扣discount column 折扣欄discounts received 購貨折扣discounting bill of exchange 票據貼現(xiàn)discounting charge 貼現(xiàn)手續(xù)費dishonoured bill 拒付票據doubleentry bookkeeping 復式簿記draft 匯票drawee 受票人drawer 發(fā)票人drawings 提用drawings account 提款帳endorsement 背書enter short