常用会计词汇汉译英-4

　　货物寄销帐 goods sent on consignment account

　　票面值 par value

　　接纳 accept

　　净流动资产 net current assets

　　速动比率 liquidity ratio

　　寄销 consignment

　　寄销人 consignor

　　寄销帐 consignment account

　　票据拒付手续费 noting charges

　　票据贴现 discounting bill of exchange

　　组织大纲 memorandum of association

　　组织章程 articles of association

　　商誉 goodwill

　　贷方 credit

　　贷项通知单 credit note

　　贷项通知单(银行用) credit advice

　　提用 drawings

　　提款帐 drawings account

　　费用 expenses

　　期未存货 closing stock

　　期初存货 opening stock

　　单式簿记 single-entry bookkeeping

　　备忘 memorandum

　　补助分类帐 subsidiary account

　　报表 statement

　　贴现 discount

　　发票 invoice

　　发票人 drawer

　　间接工资 indirect wages

　　贴现手续费 discounting charge

　　普通股 ordinary shares

　　普通日记簿 general journal

　　普通原始簿 general book of original entry