常用会计词汇汉译英-5

　　间接原料 indirect material

　　间接费用 indirect expenses, overhead

　　间接制造成本 factory overhead

　　开帐分录 opening entries

　　结帐分录 closing entries

　　短期合营 joint venture

　　短期合营帐 joint venture account

　　短期合营备忘帐 memorandum joint venture account

　　结算票据 honour the bill of exchange

　　超额利润 super profit

　　资本 capital

　　资本主 proprietor

　　资本支出 capital expenditure

　　资本报酬率 return on capital employed

　　零用现金凭单 petty cash voucher

　　零用现金簿 petty cash book

　　债权人 creditor

　　债券 debenture

　　预计利息帐法 interest suspense account method

　　预付费用 prepaid expenses

　　预取收益 receipt in advance

　　会计等式 accounting equation

　　损益帐 profit and loss account

　　损益计算 income determination

　　过帐 posting

　　资产 assets

　　资产负债表 balance sheet

　　资产收回价值 goods repossessed value

　　试算表 trial balance

　　经常性项目 recurrent item

　　溢价 premium

　　溢价发行 issued at premium

　　催缴股款 call

　　银行往来调节表 bank reconciliation statement

　　复式簿记 double-entry bookkeeping

　　说明 account for

　　实帐户 real account

　　对销 contra

　　制成品 finished goods

　　汇票 bill of exchange, draft