金融-会计：常用会计词汇英译汉
opening entries开帐分录
option购买权
ordinary shares普通股
overdraft透支
overhead间接费用
ownership所有权
paid-up capital己缴股本
par value票面值
partnership合伙企业
patent专利权
payable on demand随要随付
personal account人名帐户
petty cash book零用现金簿
petty cash voucher零用现金凭单
posting过帐
preference shares优先股
premium溢价
prepaid expenses预付费用
prime cost主要成本
pro rata按比例分配
profit and loss account损益帐
proprietor资本主
provision for bad debts呆帐准备
prudence稳健保守
purchases account购货帐
purchases journal购货簿
purchases ledger应付帐款分类帐
purchases ledger control account应付帐款分类帐统制帐户
quantifiability and stable monetary measure数量表达及稳定货币量度
quit concern停止经营
real account实帐户
realisation account变产帐
receipts and payments account现金收支帐
receipt in advance预取收益
recurrent item经常性项目
reducing balance depreciation method余额递减折旧法
replacement重置
retired bill已赎回票据
returns inwards book销货退回簿
return on capital employed资本报酬率
returns outwards book购货退出簿
revaluation depreciation method重估折旧法
royalty专利税
sales invoice销货发票
sales journal销货簿
sales ledger应收帐款分类帐
sales ledger control account应收帐款分类帐统制帐户
set-offs抵销
several个别
share股份
责任编辑：mman
