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[00:03.81]bubble economy :泡沫经济 [00:05.98]current account :经常帐 [00:07.99]deficit :n.赤字；逆差 [00:09.79]domestic demand :国内需求 [00:12.06]economic growth :经济成长 [00:14.23]economic statistics :经济统计 [00:16.84]exp

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[00:03.81]cash discount :现金折扣 [00:05.95]consignment :n.寄售(货品卖出才付款) [00:07.88]direct deposit :直接汇款 [00:10.08]extend :v.展延 [00:11.85]open account :记帐交易 [00:13.86]payment in advance :预先付款 [00:16.29]r

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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

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折扣栏 discount column 折旧 depreciation 折旧帐法 depreciation account method 折旧准备帐法 depreciation provision account method 折价 discount 非人名帐户 impersonal account 抽取

常用会计词汇英译汉-d

debenture 债券 debit 借方 debit advice 借项通知单(银行用) debit note 借项通知单 debtors ledger 应收帐款分类帐 debtors ledger control account 应收帐款分类帐统制帐户 d

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hire purchase 租购 hirer 租购公司 historical cost 历史成本 holder 持票人 honour the bill of exchange 结算票据 impersonal account 非人名帐户 imprest system 定额制度 income det

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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

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accept 接纳 acceptance 承兑 accepted draft/bill 已承兑汇票 acceptor 承兑人 account 科目，帐户 account for 说明 account sales 承销清单 accounting equation 会计等式 accrued basis 应计基础 accrued income 应计收益 accum

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Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额

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big macs,big/large-cap stock,mega-issue 大盘股 offering,list 上市 bourse 证交所 corporate champion 龙头企业 Shanghai Exchange 上海证交所 pension fund 养老基金 mutual fund 共同基金 hedge mutual fund 对冲式共同基金 share

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a accepted 承兑 AA Auditing Administration （中国）审计署 AAA 最佳等级 abs. abstract 摘要 a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款帐户 AC addenda and corrigenda 补遗和勘误 Acc. accept

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