14.2　British and American Accounting Vocabulary英美会计词汇比照

中文意义　美国用语　英国用语

变动成本法　variable costing　marginal costing

财务报表　financial statements　financial accounts

财务杠杆　leverage　gearing

偿债基金　sinking fund　debenture redemption reserve

存货　inventory　stock

代销存货　inventory available for sale　stock in trade

贷项通知单　credit memorandum　credit note

地方税　local tax　rates

定期存款　time deposit　fixed deposit

公司法　company law　company act

公司所得税　company income tax　company tax

公司章程　bylaws　articles of association

贡献毛益　contribution margin　marginal contribution

购股权证　stock warrant　rights letter

购买法　purchase accounting　acquisition accounting

股本　capital stock　share capital

股本溢价　additional paid-in capital　share premium

股东　stockholder　shareholder

股东权益　stockholder's equity　shareholder's equity

股份有限公司　company incorporated　company limited

股票　stock　share

股票股利　stock dividend　dividend bonus

合并　consolidation　amalgamation

合并财务报表　consolidated financial statement　group accounts

合并资产负债表　consolidated balance sheet　amalgamated balance sheet

会计报表　accounting statements　accounts

会计年度　fiscal year　financial year

记账员　bookkeeper　account clerk

间接费用　overhead　on cost

交叉加算　cross adding　cross cast

决算表　final statements　final accounts

开办费　organization cost　formation cost

库藏股　treasury stock　own share

流动资产　current asset　circulating asset

留存收益　retained earnings　company reserve

毛利　gross profit　trading profit

年度报表　annual statements　annual accounts

票据簿　notebook　bill book

票据贴现　note discount　bill discount

普通股　common stock　ordinary share

清算　liquidation　winding up

商标　trademark　merchandise mark

赊账，赊账账号　change account　credit account

收益债券　income bond　income debenture

损益表　incomes statement　profit and loss account

违反保证　breach of contract　breach of warranty

现行汇率法　current rate method　circulating rate method

销货成本　cost of goods sold　cost of sales

销货收入　sales　turnover

销售条件　terms of sale　conditions of sale

遗产税　estate tax　estate duty

已贴现票据　note discounted　bill discounted

应付票据　notes payable　bill payable

应付账款　accounts payable　creditors

应收账款　accounts receivable　debtors

盈余　surplus　rest

永续盘存　perpetual inventory　continuous stocktaking

优先股　preferred stock　preference share

有限责任公司　limited liability company　company limited by guarantee

证券经销商　dealer　jobber

忠诚保证税　fidelity bond insurance　fidelity guarantee insurance

注册会计师　certified public account　chartered account

总账　general ledgers　general accounts

租赁　leasehold　hire purchase