1 账簿的单词
absorption account 费用或成本分摊帐户, 附属帐
abstract account 摘要[月计]帐户
account in arrear 积欠
account in bankruptcy 破产帐款(户)
account of business 营业报告书, 损益表, 营业科目
account of cash in vault 库存现金簿
account of credit sales 赊销帐户
account of executors 遗产清册
account of receipts and payments 收支表
account of return 报酬的说明
account of the exchequer 国库帐
account of treasury 公库帐, 金库帐, 国库帐
account to give 支出帐目
accounts of assets 资产台帐
accounts to be credited 应列贷方科目
accretion account 增殖帐户
accrued debit account 应收款项帐户
accrued dividends account 应计股利帐
accumulation accounts 累积帐户
active bank account 尚有存款的银行户头
activity account 业务帐户
adjunct account 增价[附加, 附属]帐户
adjust account 整理[清理]帐目
adjust accounts 复算, 核算
adjusting account 调整帐户
advance account 预支款
advances received account 预收款帐户
adventure account 特种委托帐(投机买卖帐)
affiliated account 附属帐户
agency account 代理帐; 代理机构会计
agio account 贴水帐目
agreement account 支付协定帐目
aid account 经济援助帐户
all banks account 全国银行帐户
annual account 年度帐
annuity trust account 年金信托户
applied manufacturing expenses account 制造费用分摊帐户
appropriation account 拨款帐, 盈余分拨帐
arbitrage accounts 定裁帐, 国外转汇[套汇]帐
assets and liabilities accounts 资产及负债帐户
assets reduction account 资产减项帐户
assigned account 担保帐户
attached account 法院查封帐户
audited accounts 审计决算
authorized capital stock account 法定股本帐户
auxiliary account 辅助帐户
back-to-back account 对开帐户
bad and doubtful account 坏帐与呆帐
balance account 结余[轧平]帐目, 差额清算, 决算帐户
balance sheet accounts 资产负债表帐户
bank check account 银行支票户
bear account 卖主帐, 空头账户
bills account 票据帐目
bills rediscounted account 再贴现票据帐户
blocked (money) account 冻结[封存]帐户
bond account 债券帐户
bond investment account 债券投资帐项
bonds and shares account 公债及股票帐户
bonus account 红利帐户, 奖金帐目, 差额帐
book account 帐面借贷科目; 往来帐户
branch accounts 联行帐, 支店(分店)帐户, 分类帐,
branch control account 分支机构统制帐户
branch office general account 支店往来帐户
budget account 预算帐户[科目]
budgetary expenditures account 预算支出帐户
budgetary receipts account 预算收入帐户
bull account 买主帐, 多头账
business fund account 业务资金帐项
capital account (C/A) 资本帐户, 股本帐; 国际收支的资本项目
capital adjustment account 资本调整帐户
capital assets account 固定[资本]资产帐户
capital expenditure account 资本支出帐户, 基本建设支出帐户
capital stock account 股本帐
capital stock and surplus account 股本及公积金帐户
capital-in-excess account 超额[溢收]资本帐户
card account 总帐科目分类表
cash account 现金帐户
cash over and short account 现金盈亏帐户
certified account 经(会计师)证明的帐目
charge account 零售记帐, 记帐; 赊购制
charges account 杂费帐目
check account 对帐查帐; 支票帐户
cheque account 支票帐户, 活期存款帐户
clearence account 结算帐户
clearing account 待整理帐户; 过渡[暂记]帐户, 算帐户
closed account 已结帐; 结清的帐户
closing balance account 终结余额科目
collect accounts 收帐
collecting-allocating account 集合分配帐户
collective account 统制帐户[科目]; 集合帐户
combined account 混合帐户
commercial account 商业往来帐户; 厂商价款
commercial clearing account 贸易清算帐户
commission account 酬劳费帐目
common account 共同帐户
consignment account 委托销售帐目
consignor 's sales account 寄销人销售帐户
consolidated fund abstract account 统一基金摘要会计报告
construction account 建筑工程帐户
consumed accounts 消费帐
continuing account 继续结转帐户; 连续帐户
contra account 对方[对销]帐户, 抵销科目, 轧帐方式
contra-asset account 资产对销科目[抵消帐户]
contractor 's account 承包商帐
contra-revenue account 收入抵消帐户
contra-valuation account 对销计价帐户
control account 统制[统驭]帐目
controlled accounts 补助[明细]帐户
controlled-resident account 居民外币管制帐户
conversion account 换算[兑换]帐户, 转换帐
correspondent account 通汇银行的对应帐户, 代理帐户
corresponding account 出入相抵帐目, 对应帐户
cost account 成本帐户
cost applied account 实支成本帐户, 实支费用帐
cost incurred account 已发生成本帐户, 实际费用帐户
cost of sales account 销售成本帐
cost-calculation account 成本计算帐户
credit sale account 赊销顾客帐户
creditaccount 赊(欠)帐;信贷帐
creditor 's account 债权人帐户
cross offaccounts 销帐
current account 经常[往来]帐户
current deposit account 活期存款帐户
current savings account 活期储蓄存款
custody account 委托保管帐户
debenture account 债券帐户
debt payable account 应付债款帐户[帐目]
debtor account 借方[收项]帐目
debtor and creditor account 债权债务帐户
deceased account 存款人已死亡的银行帐户
deferred account 延期帐; 递延帐户
deferred assets accounts 递延资产帐户
deferred charges account 递延费用帐户
deficit account 亏损帐户
delinquent accounts 拖欠帐款, 过期客帐
departmental account 分部帐户, 分类帐
departmental trading accounts 分类营业计算
deposit account 储款购书户, 开户订购单位, 存款帐, 提存帐户
deposit combined account 综合存款帐户
depreciation account 折旧帐户
disbursement account 支付帐
discretionary account 委托帐户
divided account 补助帐
dividend account 股息帐户[目]
dividend bank account 股息存款专户
dock landing account 码头卸货帐单
domestic exchange unsettled account 国内汇兑未清结帐户
donated surplus account 捐赠盈余帐
donation account 捐赠帐户
double column ledger account 双栏分类帐户
double entry account 复式会计
drawing account 出支款项, 提款帐户; 预支佣金[工薪], 业主提款[往来]帐户
entry account 登帐
equalization account 平均股息帐
equalization reserve account 外汇平衡准备帐户, 平均准备帐户
equity account 剩余财产帐
equity accounts 主权帐户
exchange equalization account 外汇平衡帐户[平准帐项]
exchange stabilization account 外汇稳定帐户
expenditure account 开支[支出]帐目
expense account 开支帐, 费用帐, 营业费帐
export account 出口往来帐户
external accounts 境外帐户
factory ledger controlling account 工厂分类帐统制帐户
false account 假帐
farm trust account 农业信托帐户
Federal sector account 美国的联邦部门收支帐户, 联邦预算国民收入帐户
fee checking account 收费支票户
fictitious account 虚伪帐户
fiduciary account 托管户
final accounts 决算帐户, 期末帐单, 总结性报告; 结论
financial assets and liabilities accounts 金融资产负债帐
financial transaction accounts 财务往来帐户
finished goods account 制成品帐户
finished goods inventory account 制成品存货帐
fixed account 定期存款
flow-of-funds accounts (FOF a/c) 资金流量帐户
foreign agents accounts 国外代理人帐户
foreign currency account 存在国外的外币帐户
foreign exchange account 外汇帐
foreign exchange equalization account 外汇平衡帐户
frozen account 冻结帐户
fund account 基金帐户
general account 一般会计, 普通帐(户), 总帐, 总决算, 往来对帐单
general fund account 普通基金帐户
general fund appropriation account 普通基金拨款帐户
general fund receipt account 普通资金收入帐户, 资金收入总帐
general ledger accounts 总分类帐户
general profit and loss account 总损益帐
head office general account 总公司[总行, 总店]往来帐户
hire charge account 租费帐
hypothecated account 抵押帐户
immovables account 不动产帐目
import bill payable account 应付进口汇票帐户
import credit account 进口收入帐户
import debit account 进口支出帐户
imprest cash account 定额备用金帐户
in account with 与...有生意来往
inactive account (I.A.) 静止帐户
income account 损益表, 收益帐, 损益计算书
income distribution account 收入分配帐户
income statement account 成果[损益]帐户
income summary account 损益汇总帐户
indent account 委托代买品帐目, 代办帐户, 订购品帐目
individual retirement account 个人退休金帐户
individual's account 个体计算, 分户帐目
instalment receivable account 应收分期帐款
inter-bank account 联行帐户
inter-branch account 联行往来帐户
inter-company accounts 联营公司间往来帐户
inter-departmental account 部门间往来帐户
interest account 利息帐户
interest-bearing check account 有息[计息]支票户
inter-fund account 基金间往来帐户
intermediate account 媒介[中间]帐户, 期内帐单
international equalization account 国际平衡帐户
inventory account 存货帐
inventory suspense account 存货暂记帐户
investment account 投资帐(户)
issuing account 发行帐户
itemized account 明细帐
journal account 流水帐
keep account with 与 ... 继续交易, 与...有帐务往来
keep accounts 记帐
labour cost account 劳务费帐户
landing account 起货单, 卸货报告; 栈单
ledger accounts 分类帐帐户, 总帐, 分户帐
liability account 负债帐户[表]
liquidated account 已清算帐户
liquidation account 清算变产表, 清理帐户
loan account 贷款[放款]帐户
long account 多头帐户, 经纪人用雇客证券或货品登记簿
loss and gain account 损益帐
lot and building account 房地产帐
machinery account 机器
margin account 证券交易中的顾客保证金户
master control account 总统驭帐户
master's account 所有主帐
mate account 对应科目
material purchased account 材料采购帐
memorandum account 备查帐册(即在资产负债以外的备忘记录)
merchandise inventory account 商品库存帐户
merchandise purchases account 进货帐户
merchandise sales account 销货帐户
merchandise trading account 商品购销[贸易]帐户
miscellaneous accounts 杂项帐户
mixed account 混合帐户
money account 现金帐
mutual currency account (MCA) 相互通货帐户
mutually offsetting accounts 对比帐户
national account 国民核算[帐户], 国民收入和生产核算帐户
national capital account 国民资本帐户
national income account 国民所得帐户, 国民收入核算帐户
national income and product account 国民收入和生产帐户
natural expense account 按性质分类费用帐户
negative assets account 负资产科目
net cost account 进价的净价帐户, 进货纯价帐
net profit and loss account 纯损益计算
net worth accounts 净值帐户
nominal accounts 名义帐目, 名目帐, 非实物帐, 损益帐户
nominal capital account 名义股本帐户
non-commercial accounts 非贸易帐户
non-personal account 非人名帐户
non-resident account 无户籍存户(指国外的外国人存户)
note payable account 应付票据帐
note receivable account 应收期票帐
number account 不列户名、仅以数字编号的(存款)帐户
numbered account 帐号
office building account 营业用房屋帐
office expenses account 办公费帐
offset account 抵销帐户
offset against accounts 帐款抵销
on one's own account 为了自己 依靠自己 自担风险
open account (OA) 未结清帐户, 公开帐户, 无保证赊欠户, 应收帐款; 贸易帐户;
open an account with 与...开一往来户头; 开了...的头
open consignment account 未清寄销帐
opening balance account 期初差额帐
operating account 营业帐户
operating result accounts 业务成果帐户
opposite accounts 对方科目, 相对帐目
outlay accounts 支出帐户
outstanding account 应收[未清]帐款; 未付帐单, 未结算帐目
over-and -short account 零星差额帐户, 长短数帐户
overdraft account 透支帐户, 往来存款透支帐
overdue account 逾期帐款, 过期未付帐款
overhead account 管理[间接]费用帐户
overlapped account 重复帐户
partly convertible account 部分可兑换帐户
partner's drawing account 合伙人提款帐户
pass to the account of 并入...帐内
past due account 过期帐款
pay ... on account 把...付作定钱
payable account 应付帐款
payee's account 收[受]款人帐户
per contra account 对照(应)帐户
permanent account 实帐户, 永久帐户
personal account 业主往来帐户, 人名帐户, 人名帐
petty cash account 零用现金帐
petty expenses account 杂费帐
place to the account of 并入...帐内
pool account 暂记帐(即待分配的费用帐户)
postal transfer deposit account 邮政汇划[划拨]储金帐户
posting accounts 过帐
prepaid expense account 预付费用帐
primary account 主要[初级]帐户
principal account 主要帐户
private account 私人帐户
production cost account 生产成本帐户
profit account 利润帐户
profit and loss account 损益帐[表], 盈亏计算
profit and loss adjustment account 损益调整帐户
profit and loss appropriation account 损益分配帐(户)
property account 财产清查[帐户]
property managing account 财产管理帐
proprietary account 业主帐户; 所有主帐户
proprietorship account 业主帐户; 所有主帐户
provisional account 临时帐户
purchase account 购料帐; 进货帐
purchase price adjustment account 买价调整帐户
quarterly account 季度帐
real estate account 不动产帐; 房地产帐
receivable account 应收帐款; 应收款帐户
receiving account 收入帐
reciprocal account 相对[对方, 相互]帐户
reckon accounts 结帐, 算帐
reconciliation account 调节[协调]帐户
reconciling bank account 核对银行存款帐户, 调节银行存款帐户
regional account 计算国民收入的地区帐户
regular bank account 普通银行存款户
reliable account 可靠帐户
remit account 划帐
render account 开出帐目; 结帐; 送呈帐单
render an account 开送帐单; 报帐
rent account 租金帐
repair and maintenance account 修缮费帐
reserve account 公积金帐; 准备金帐户
reserve fund account 储备基金帐户
residential account 居民帐户(住在本国居民的帐户)
returned purchases account 进货退出[回]帐
returned sales account 销货退回帐户
revaluation account 重估价帐户
revenue account 营业收入帐户[会计], 收益帐, 进款帐
revenue and expenditure account 出入[收支]帐目
revolving funds account 周转资金帐
run up an account 赊欠, 挂账; 负债; 登账
running account 流水[往来]帐户
sale on account 赊销
salvage account 残废料帐户
savings account 储蓄帐户
secondary account 附属帐户, 次级帐户
sector accounts 部门帐户
secured accounts 担保帐户[款]
securities account 证券帐户
send in an account 开送帐单; 报帐
separate account 专帐
sequestered account 根据法院命令查封的帐户
service account 劳务帐
settle another's account 垫帐
share draft account 股金提款帐户
short account 抛空[卖空]帐户
short landing account 短卸帐单
short period cost account 短期成本帐户
simple cost account 品别成本帐户
single account 个人帐户
skeleton accounts T 字形帐户
sleeping account 停滞帐目
small saving account 零星蓄储存款
society account 社团帐户
special account 专用帐户; 特种帐单
special account for traffic revenue 运输收入专户
special current account 特别往来存款
special drawing account 特别提款权帐户
special fund appropriation accounts 特种基金拨款帐户
special fund receipt accounts 特种基金收入帐户
special surplus account 特别公积金帐户, 特别准备金
specified account 专用帐户; 特种帐单
standing job accounts 经常工作帐户
state appropriation account 国家拨款帐户
statistical account 统计帐户
stock account 存货帐, 股份或股本帐目, 资本帐
stock record account 库存记录帐
storage charge account 存储费帐
store imprest account 备用材料帐
sub-control account 局部统制帐户
subscriber's account 用户帐单
subsidiary ledger accounts 辅助[明细]分类帐户
substitution account 替代帐户
successor account 备付帐户
summary account 汇总帐户
sundries personal account 各种人名帐目
sundry account 杂项帐户
supplementary account 补充帐单
surplus account 盈余滚存帐户, 公积金帐户, 滚存款帐; 盈余帐
surplus adjustments account 盈余提拨[调整]帐
surplus appropriation account 盈余分配帐户
suspense account 暂汇(临时)帐户, 暂记帐户, 未定帐, 悬帐
suspense payments account 暂付款帐户
suspense receipts account 暂收款帐户
swing account 自动调整结算
system account 制度帐户
T account "T" 字式帐户
tandem account 存款货款串联帐户
tax equalization account 税金平准帐户
tax payable account 应付税款帐户
tax-accrual trust account 应缴税款信托帐户
technical account 业务帐单
temporary proprietorship account 暂记资本帐户
temporary receipts account 暂记收入帐户
term-end account 期末帐额
terminal account 终结帐户
thrift account 储蓄[节约]帐户
trading accounts 购销帐, 贸易[营业]帐户, 营业表
transaction account 交易帐户
transfer appropriation account 转帐拨款帐户
transferable account 可转拨帐户
transit account 未达帐
transition account 跨期分摊帐户
treasury stock account 库存股票帐户
trust account 信托[托管]财产; 信托帐户
trust fund account 信托基金帐户
trustee's account 受托人帐户
trustee's cash account 管理人[清算人, 受托人]现金帐户
unbalanced account 未结算帐户
un-collectible account 坏帐, 呆帐
underwriting account 保险帐户
unliquidated account 未清帐目
unpaid account 尚未付讫的帐款, 帐款未清, 未付帐目
unsecured account 无担保帐项[债权], 无保证的帐户
unsettled account 悬帐, 未决帐项, 未结帐
vacation club account 零存整取度假储蓄
valuation account 估价[计价]帐户
variance accounts 差异帐户
vendor's accounts 卖主帐
venture account 投机买卖帐户
vouchers account 凭单帐户
working account 往来帐户, 活期借贷帐户
writing-off uncollectible accounts 注销坏帐
2 关于帐簿的单词
ledger 分类帐,分户帐,总帐，总帐户
abstract ledger 摘要分类帐
acceptance ledger 承兑票据分类帐
account payable ledger 应付款明细表
accumulative ledger 累计式分类帐
agent's accountability ledger 代理会计责任明细表
allotment ledger 预算分配表
appropriation ledger 岁出拨款分类帐
appropriation expenditure ledger 经费支出分类帐
attached ledger 查封帐册
attachment ledger 查封帐册
auxiliary ledger 辅助分类帐
balancing ledger 余额栏式分类帐, 差额式总(分类)帐
bank account ledger 银行往来分类帐
binding ledger 订本式分类帐
bonus ledger 红利总帐
Boston [tabular, tabulated] ledger 波士顿式分类帐, 表式分类帐, 多栏式分类帐
bought ledger 应付帐款分类帐
bound ledger 装订式分类帐
branch ledger 分支机构分类帐
card ledger 卡片式分类帐
center-ruled ledger 中栏分类帐
claimants ledger 债权人分户帐
client ledger 顾客总帐, 委托人总分类帐
closing ledger 结帐
columnar ledger 多栏式总帐
combined cost and general ledger 联合成本及普通分类帐
combined journal and ledger 日记总帐, 联合日记(时序)分类帐
consignment ledger 委托销售总帐
consolidated ledger 合并分类帐
consumable ledger 消耗品总帐
controlling ledger 统驭分类帐
cost ledger 成本分类帐
creditor ledgers 债权人总帐; 进货总帐
current account ledger 活期存款总帐
customers ledger 客户分户帐
debtor's ledger 债务人分户帐
deposit ledger 存款总帐
detailed ledger 明细分类帐
distribution ledger 分部帐(费用)
eliminations ledger 抵除项目分类帐
expense ledger 费用分类帐
factory ledger 工厂总帐
factory expense ledger 制造费用分类帐
finished goods ledger 制成品分户帐
finished parts ledger 制成零配件分类帐
finished products ledger 制成品分类帐
fixed assets ledger 固定资产帐
float ledger 兑现帐
general ledger 总清帐, 总分类帐, 普通分类帐, 总帐
general ledger for properties and commodities 财产商品总分类帐
head office ledger 总店总帐
impersonal ledger 非人名总帐
indent ledger 委托代买品总帐
individual ledger 个人总帐
intermediate ledger 中级分类帐
investment ledger 投资分类帐
invoice ledger 进货总帐
job cost ledger 分批成本分类帐; 令单成本分类帐
journal ledger 日记总帐
key ledger 主要分类帐
machinery ledger 机器分类帐
magnetic ledger (计算机用)磁性帐册
magnetic striped ledger 【自】磁条分类帐记录纸
manufacturing expense ledger 制造费用分类帐
manufacturing overhead ledger 制造费明细总帐
material ledger 原料明细分类帐
memorandum ledger 备忘分类帐
merchandise ledger 商品分类帐, 商品总帐
nominal ledger 名目帐项总帐
nostro ledger 存放国外同业总帐
open ledger 未决算分类帐
operating ledger 营业收支分类帐
payment ledger 支出分类帐
personal ledger 人名分类帐
plant ledger 工厂资产分类帐
private ledger 秘密总帐; 机密分类帐; 机要分类帐
profit and loss ledger 损益分类帐
progressive ledger 累计式分类帐
property ledger 财产分类帐
purchase ledger 进货分类帐
raw materials ledger 原料分类帐
receipts ledger 收入分类帐
revenue ledger 收入分类帐
sales ledger 销货帐, 销货客户分类帐
sectional ledger 分组分类帐
sectional balancing ledger 分组平衡分类帐
securities ledger 有价证券总帐
securities investment ledger 投资总帐
self-balancing ledger 自动平衡总帐
share ledger 股份总帐
sold ledger 售货总帐, 销货客户总帐
special ledger 特别总帐
statement ledger 簿记用纸
statistical ledger 统计台帐
stock ledger 股东分户帐; 存货分类帐
stockholders' ledger 股东分户帐
store ledger (工业簿记)原料品总帐
stores ledger 材料分类帐
stores ordered ledger 定购材料分类帐
subscribers' ledger 认股分户帐
subscription ledger 认股总分类帐
subsidiary [special] ledger 辅助分类帐, 明细分类帐
subsidiary appropriation ledger 岁出预算明细分类帐
subsidiary ledger for properties 财产明细分类帐
subsidiary ledger of mater
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