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[FECT高级考试] 金融英语词汇整理之会计词汇05

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发表于 2012-8-16 08:57:55 | 显示全部楼层 |阅读模式
  accept 接纳
7 \: @9 C$ l1 \  acceptance 承兑
6 e6 E( Z* }7 y; ^" r- R  accepted draft/bill 已承兑汇票
9 T$ I5 ~$ t3 O5 e, s5 v* ^8 N  acceptor 承兑人
" S5 v9 U% }  N2 f% c0 w4 G( h  account 科目,帐户- w# Q* l2 h! A5 B) P
  account for 说明$ m4 a; n! A, E
  account sales 承销清单- b- N' k' e9 |! S: X
  accounting equation 会计等式
  T* `6 m# ?& W3 r* p$ Y5 w  accrued basis 应计基础/ B$ m4 B0 @: o- _, o- e
  accrued income 应计收益/ h0 t  t$ ~2 }8 K: X. z
  accumulated fund 累积基金
( L* e7 G% h; ?! _, g  actual cost 实际成本; X% w/ n* a$ i2 c
  adjustment 调整
, v* W% k: y0 U' N2 C. p$ O  allocation 分配' A6 ^! n1 `6 f# J
  application and allotment 申请及分配
( u& q) S2 j- [( _2 L% x+ z  apportionment 分摊% g3 P% w% e% w. K
  appropriation account 盈余分拨帐) A) R; d. W/ h, d& N1 h
  articles of association 组织章程/ m! C9 I* Q8 M- f9 J( H0 N
  assets 资产$ A1 [# {0 V! c! ~( h# ]- b& h
  authorised capital 法定股本# k) X$ c* a3 {4 J! ~4 Y% ~! R$ M
  autopay 自动转帐
' k3 K; G. X) K6 h# S  bad debts 呆帐/ l" {0 o; ]3 U
  balance brought down 余额承上
5 |, p7 M, F  Y$ {  balance brought forward 余额承前
+ P4 R3 M4 f; A* F3 F  balance carried down 余额转下
: A( s* _8 d, h3 g. f  balance sheet 资产负债表
& Z; |0 m. x" r5 r# D  bank reconciliation statement 银行往来调节表2 m1 _) K  [0 }$ r: ^
  bill of exchange, draft 汇票
4 b  a( I$ ^% M+ T3 I( V* |( }( ]  bill payable 应付票据- W! [& F7 b1 k' Q3 C5 |; l! y
  bill receivable 应收票据' g3 @2 Y, f5 Z# n+ f% M; Z8 a; S
  book of original entry 原始分录簿
9 I$ n8 N* s$ V9 n) e  bookkeeping 簿记6 {: y/ A/ s' ]4 D
  business entity 企业个体: m' X: d" Q; S
  call 催缴股款0 U1 r3 T- u1 F; }* V
  called-up capital 己催缴股本, Y$ ~+ E" g6 W1 x9 B
  calls in arrear 欠付催缴股款
+ l; `% Y8 [# H+ [, A. i  capital 资本
* s- ~$ T' [7 v* h5 A# s# o  capital employed 动用资金5 w* {5 R+ J# q1 o: s# t
  capital expenditure 资本支出1 M$ B! I5 U/ m5 N
  capital redemption reserve fund 赎回资本准备金* n2 L6 k  ~3 y1 k. E
  cash book 现金日记簿
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