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实际成本 actual cost 截线 enter short 认讲意图 offer 暂记帐户 suspense account 销货成本 cost of goods sold 销货折扣 discounts allowed 销货退回簿 returns inwards book 销货净

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五、损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 其他业务收入

常用会计词汇英译汉

accept 接纳 acceptance 承兑 accepted draft/bill 已承兑汇票 acceptor 承兑人 account 科目，帐户 account for 说明 account sales 承销清单 accounting equation 会计等式 accrued basis 应计基础 accrued income 应计收益 accum

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会计常用词汇（五）

五、损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售 包装物出租 Wrappage lease