一貫原則 consistency
    人名帳戶 personal account
    工作底稿 working paper
    已承兌匯票 accepted draft/bill
    已發(fā)行股本 issued capital
    己催繳股本 called-up capital
    己繳股本 paid-up capital
    已贖回票據(jù) retired bill
    欠付催繳股款 calls in arrear
    毛存現(xiàn)金 cash in hand
    毛利 gross profit
    毛利率 gross profit ratio/margin
    毛損 gross loss
    日記簿 journal
    月結(jié)單 monthly statement
    少量余額 minority balance
    分配 allocation
    分類帳 ledger
    公證文件 noting
    分?jǐn)?apportionment
    加成 mark-up
    永久業(yè)權(quán) freehold
    主要成本 prime cost
    未催繳股本 uncalled capital
    申請及分配 application and allotment
    目標(biāo)條款 object clause
    平價(jià)發(fā)行 issued at par
    出讓人帳 vendor account
    自平 self-balancing
    自平分類帳 self-balancing ledger
    自動(dòng)轉(zhuǎn)帳 autopay
    成本會(huì)計(jì) cost accounting
    共同 joint
    存貨記錄簿 stock records
    存貨周轉(zhuǎn)率 stock turnover rate
    存貨帳 stock account
    年終盤點(diǎn)存貨 year-end stock taking
    企業(yè)個(gè)體 business entity
    合伙企業(yè) partnership
    在運(yùn)品 goods in transit
    在制品 work-in-progress
    呆帳 bad debts
    呆帳準(zhǔn)備 provision for bad debts
    沒收 forfeiture
    利息帳法 interest account method
    重置 replacement
    決算表 final accounts
    折扣欄 discount column
    折舊 depreciation
    折舊帳法 depreciation account method
    折舊準(zhǔn)備帳法 depreciation provision account method
    折價(jià) discount
    非人名帳戶 impersonal account
    抽取 extract
    固定資產(chǎn) fixed assets
    長期負(fù)債 long-term liabilities
    法人 legal person
    股本 share capital
    拒付票據(jù) dishonoured bill
    股份 share
    或有負(fù)債 contingent liability
    所有權(quán) ownership
    承兌 acceptance
    承兌人 acceptor
    法定股本 authorised capital
    股東主權(quán) shareholders’equity
    股東資金 shareholders’fund
    受票人 drawee
    直線折舊法 straight-line depreciation method
    直接工資 direct wages
    直接原料 direct material
    直接費(fèi)用 direct expenses
    股票 share certificate
    承銷人 consignee
    承銷清單 account sales
    抵銷 set-offs
    抵銷性錯(cuò)誤 compensating error
    定額制度 imprest system
    科目 account
    負(fù)債 liabilities
    信讬人 trustee
    按比例分配 pro rata
    背書 endorsement
    持票人 holder
    盈余 surplus
    盈余分撥帳 appropriation account
    重點(diǎn)鉅數(shù) materiality
    重估折舊法 revaluation depreciation method
    借方 debit
    借項(xiàng)通知單 debit note
    借項(xiàng)通知單(銀行用) debit advice
    庫存現(xiàn)金 cash in hand
    配比 match
    個(gè)別 several
    純利 net profit
    純利率 net profit ratio
    記帳時(shí)借貸方互調(diào) complete reversal of entries
    特別原始簿 special book of original entry