会计学专业词汇英语翻译

低度折旧    subnormal depreciation

次级公司债    subordinated debentures

次要债务    subordinated debt

附股合伙人    subpartner

局部生产通知单    subproduction order

债权移转    subrogation

已认股本    subscribed capital stock

认股人，认购债券人    subscriber

认购证券单，认捐，订阅    subscription

认股簿，认购债券簿    subscription book"

分期认缴股款[债款]簿    subscription installment book

认股[认购债券]分户帐    subscription ledger

认股[认购债券]登记簿    subscription register

认股权证    subscription right，subscription warrant

认缴股款    subscription to capital stock

附属事业    subsidiary

隶属帐目，明细账户    subsidiary accounts

经费明细分类帐    subsidiary appropriation ledger

明细帐簿，补助帐簿    subsidiary book

附属公司    subsidiary company

附属公司会计    subsidiary company accounting

附属公司    subsidiary corporation

明细分类帐    subsidiary ledger

明细分类帐目    subsidiary ledger accounts

财产明细分类帐    subsidiary ledger for properties

明细记录，补助记录    subsidiary record

收入明细分类帐，所入明细分类帐    subsidiary revenue ledger

补贴    subsidy

确证    substantiate

补助，补贴    subvention

充分条件    sufficient condition

汇总账户    summary account

已分配推销与管理费用汇总表    summary of applied selling and administrative expense

平衡表变动汇总表    summary of balance sheet changes

耗用零件成本汇总表    summary of cost of finished parts used

制成品成本汇总表    summary of cost of finished products

销货成本汇总表    summary of cost of goods sold

已分配制造费用汇总表    summary of cost of manufacturing expenses applied

用料汇总表    summary of materials consumed

收料汇总表    summary of materials received

退料汇总表    summary of materials returned

废料坏料汇总表    summary of scrap and spoiled materials