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会计词汇(5)

match 配比
materiality 重点钜数
memorandum 备忘
memorandum joint venture account 短期合营备忘帐
memorandum of association 组织大纲
minority balance 少量余额
monthly statement 月结单
net current assets 净流动资产
net loss 净损失
net profit 纯利
net profit ratio 纯利率
net purchases 购货净额
net sales 销货净额
nominal account 虚帐户
noting 公证文件
noting charges 票据拒付手续费
object clause 目标条款
offer 认讲意图
opening stock 期初存货
opening entries 开帐分录
option 购买权
ordinary shares 普通股
overdraft 透支
overhead 间接费用
ownership 所有权
paid-up capital 己缴股本
par value 票面值
partnership 合伙企业
patent 专利权
payable on demand 随要随付
personal account 人名帐户
petty cash book 零用现金簿
petty cash voucher 零用现金凭单
posting 过帐
preference shares 优先股
premium 溢价
prepaid expenses 预付费用
prime cost 主要成本
pro rata 按比例分配
profit and loss account 损益帐
proprietor 资本主
provision for bad debts 呆帐准备
prudence 稳健保守
purchases account 购货帐
purchases journal 购货簿
purchases ledger 应付帐款分类帐
purchases ledger control account 应付帐款分类帐统制帐户
quantifiability and stable monetary measure 数量表达及稳定货币量度
quit concern 停止经营
real account 实帐户
realisation account 变产帐
receipts and payments account 现金收支帐
receipt in advance 预取收益
recurrent item 经常性项目
reducing balance depreciation method 余额递减折旧法
replacement 重置
retired bill 已赎回票据
returns inwards book 销货退回簿
return on capital employed 资本报酬率
returns outwards book 购货退出簿
revaluation depreciation method 重估折旧法
royalty 专利税
sales invoice 销货发票
sales journal 销货簿
sales ledger 应收帐款分类帐
sales ledger control account 应收帐款分类帐统制帐户
set-offs 抵销
several 个别
share 股份
share capital 股本
share certificate 股票
shareholders’equity 股东主权
shareholders’fund 股东资金
self-balancing 自平
self-balancing ledger 自平分类帐
single-entry bookkeeping 单式簿记
sinking fund 偿债基金
special book of original entry 特别原始簿
statement 报表
stock account 存货帐
stock records 存货记录簿
stock turnover rate 存货周转率
straight-line depreciation method 直线折旧法
subsidiary account 补助分类帐
super profit 超额利润
surplus 盈余
surplus and deficit 余绌
suspense account 暂记帐户
trade discount 营业折扣
trade-in 旧换新
trading account 购销帐
trading and profit and loss account 购销损益帐
transfer 转让
trial balance 试算表
trustee 信讬人
uncalled capital 未催缴股本
vendor account 出让人帐
work-in-progress 在制品
working capital ratio 营运资金比率
working paper 工作底稿
year-end stock taking 年终盘点存货