常用会计词汇汉译英-3
借方 debit
借项通知单 debit note
借项通知单(银行用) debit advice
库存现金 cash in hand
配比 match
个别 several
纯利 net profit
纯利率 net profit ratio
记帐时借贷方互调 complete reversal of entries
特别原始簿 special book of original entry
原始分录错误 error of original entry
原始分录簿 book of original entry
原则性错误 error of principle
流动资产 current assets
流动负债 current liabilities
流动比率 current ratio
流动抵押品 floating charge
租购 hire purchase
租购公司 hirer
个体 entity
差额承上 balance brought down
差额承前 balance brought forward
差额转下 balance carried down
帐户 account
透支 overdraft
透支额度 facility extent
名调乱错误 error of commission
现金日记簿 cash book
现金收支帐 receipts and payments account
现金折扣 cash discount
虚帐户 nominal account
净损失 net loss
累积基金 accumulated fund
停止经营 quit concern
动用资金 capital employed
专利税 royalty
专利权 patent