常用会计词汇汉译英-7

　　购货折扣 discounts received

　　购货退出簿 returns outwards book

　　购货帐 purchases account

　　购货净额 net purchases

　　购货簿 purchases journal

　　营业折扣 trade discount

　　购销帐 trading account

　　购销损益帐 trading and profit and loss account

　　优先股 preference shares

　　应付帐款赊帐期限 credit period received form trade creditors

　　应付票据 bill payable

　　应收帐款赊帐期限 credit period allowed to trade debtors

　　应收票据 bill receivable

　　应计基础 accrued basis

　　购买权 option

　　偿债基金 sinking fund

　　营运资金比率 working capital ratio

　　转让 transfer

　　旧换新 trade-in

　　稳健保守 conservatism, prudence

　　簿记 bookkeeping

　　继续经营 going concern

　　变产帐 realisation account

　　赎回资本准备金 capital redemption reserve fund