会计英语

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会计的英语是什么

会计的英语是什么会计和英语专业都是比较热门的专业，因此找工作的竞争也会很激烈。

下面为大家带来会计的英语意思和相关用法，欢迎大家一起学习!会计的英语意思accounting会计的英语例句那个会计向营业部的职员介绍了自己的工作情况。

The accountant described his work to the sales staff.雇会计划得来。

It would pay (you) to use an accountant.他已由仓库调到会计室任职。

He has transferredfrom the warehouse to the accounts office.会计拐走了俱乐部的资金。

The treasurer has run off with the club's funds.会计科已完全计算机化了。

The accounts section has been completely computerized.我们的经理精通会计制度。

Our manager is conversant with account system.通过分析虚假会计报告的成因，提出了治理会计报告中虚假会计信息的对策。

The ctmse of the mendacious financial report is analyzed in this paper.会计信息资源是通过会计核算建造的人造资源;It is manmade resources by the wag of accounting.会计学就是一部会计伦理学。

Accounting science is accounting ethics.会计的双语例句1. The unemployed executives include former sales managers, directors and accountants.被解雇的管理人员包括前销售经理、主管和会计。

会计英语词汇

C h a p t e r 1 Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance 购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry 原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7 Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。

会计专业英语

accounting会计 financial position财务状况 stockholder股东investor 投资者 creditor 债务人 financial strength财务实力financial report财务报告 accounting process会计过程financial accounting财务会计 managerial accounting管理会计auditing 审计cost accounting 成本会计 tax returns纳税申报单Financial statement财务报表 balance sheet资产负债表Income statement 收益表 statement of cash flow现金流量表Liabilities 负债 asset 资产 owners’ equity 所以者权益Accounting equation 会计等式 current asset 流动资产Long-term asset 长期资产 cash 现金 liquidity 变现能力Accounts receivable 应收账款 fixed assets 固定资产Depreciable asset 应折旧资产 original cost 原始成本Accumulated depreciation 累计折旧 intangible asset 无形资产Goodwill 商誉 Notes payable 应付票据 current liability流动负债Accounts payable应付账款 bonds payable 应付债券 partnership 合伙Sole proprietorship 独资 corporation股份有限公司 capital stock股本Retained earnings留存收益 undistributed earnings 未分配收益Board of directors 董事会 dividend payable 应付股利 revenue 收入Expense 费用 Cost of goods sold销货成本 operating result 经营成本Operating Expense营业费用 sales returns and allowances 销货退回及折让Sales discounts 销货折扣 gross sales 销售总额 net sales 销售净额Beginning inventory期初存货 net purchase购货净额Ending inventory期末存货 purchase discounts购货折让purchase returns and allowances购货退还及折让transportation in购货运费 transportation out 销货运费cost of goods available for sale 可供销售的商品成本gross profit on sales 销售毛利 selling expense销售费用advertising expense 广告费用 administration expense 管理费用depreciation expense 折旧费 ledger 分类账 account 账户double-entry bookkeeping system 复式记账法source document 原始凭证 check stub 支票存根 journal 日记账post 过账 chart of accounts 账户一览表 subsidiary ledger明细分类账perpetual inventory system 永续盘存制uncollectible accounts expense 坏账费用loss from uncollectible accounts坏账损失loss from doubtful accounts 呆账损失bad debts expense 坏账费用 direct write-off method 直接销账法allowance method 备抵法allowance for uncollectible accounts备抵坏账specific identification 具体辨认weighted average 加权平均 first-in，first-out 先进先出last-in，first-out 后进先出 periodic inventory system 定期盘存制depletion折耗 amortization 摊销 equivalent 等同straight-line method 直线折旧法sum-of-the-year’s digits method 年数总和法double-declining-balance method 双倍递减法accelerated depreciation method 加速折旧法authorized stock 额定股本 issued stock 已发股本treasury stock 库存股本 outstanding stock 外发股本common stock 普通股 preferred stock优先股stock-option 股票期权 cash dividend 现金股利stock dividend 股票股利job order cost accounting分批成本会计process cost accounting 分步成本会计cost center 成本中心 conversion cost加工成本equivalent units 约当产量。

会计英语(第二版)第一章中英文互译

会计英语第一章Exercises1-1The following selected transactions were completed by Castle Delivery Service during November:(1)Received cash from owner as investment ,$2,000.(2)Paid advertising expense ,$500.(3)Purchased supplies of gas and oil for cash , $750.(4)Received cash from cash customers $2,500.(5)Paid creditors on account $480.(6)Paid cash to owner for personal use ,$600.Indicate the effect of each transactions on the accounting equation by a check mark listing theTranslation:1-1下列交易事项挑选自Castle Delivery Service公司十一月份的交易：（1）收到投资者现在投资2000美元（2）支付广告费500美元（3）现在购买汽和油，750美元（4）从购买者收到现金收入2500美元（5）偿还债权人借款480美元（6）支付现金给所有者作为个人用途600美元1-2Foreman Corporation, engaged in a service business , completed the following selected transactions during the period:1)Added additional investment, receiving cash2)Purchased supplies on account3)Returned defective supplies purchased on account and not yet paid for4)Received cash as a refund from the erroneous overpayment of an expense5)Charged customers for services sold on account6)Paid salary expense7)Paid a creditor on account8)Received cash on account from charge customer9)Paid cash for the owner’s personal use10)Determined the amount of supplies used during the monthTranslation :Foreman是一家从事服务行业的公司，以下是该公司在一段时间内的交易事项。

会计英语词汇英文解释

1.Accounting(会计)The process of indentifying, recording, summarizing and reporting economic information to decision makers.2.Financial accounting(财务会计)The field of accounting that serves external decision makers, such as stockholders, suppliers, banks and government agencies.3.Management accounting(管理会计)The field of accounting that serves internal decision makers, such as top executives, department heads and people at other management levels within an organization.4.Annual report(年报)A combination of financial statements, management discussion and analysis and graphs and charts that is provided annually to investors.5.Balance sheet (statement of financial position, statement of financial condition)(资产负债表)A financial statement that shows the financial status of a business entity at a particular instant in time.6.Balance sheet equation(资产负债方程式)Assets = Liabilities + Owners' equity.7.Assets(资产)Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows.8.Liabilities (负债)Economic obligations of the organization to outsiders ,or claims against its assets by outsiders.9.Owners’ equity （所有者权益）The residual interest in the organization’s assets after deducting liabilities.10.Notes payable （应付票据）Promissory notes that are evidence of a debt and state the terms of payment.11.Entity （实体）An organization or a section of an organization that stands apart from other organization and individuals as a separate economics unit.12.Transaction （交易）Any event that both affects the financial position of an entity and be reliably recorded in money terms.13.Inventory （存货）Goods held by a company for the purpose of sale to customers.14.Account （帐户）A summary record of the changes in a particular assets, liability, or owner’ equity.15. Account payable （应付帐款）A liability that results from a purchase of goods or services on account.17.Creditor (债权人)A person or entity to whom money is owed.18.Debtor (债务人)A person or entity that owes money to another.19.Sole proprietorship (个体经营、独资经营)A separate organization with a single owner.20.Partnership (合伙)A form of organization that joins two or more individuals together as co-owners(共有人).21.Corporation (公司)A business organization that is created by individual state laws.22.Limited liability (有限责任)A feature of the corporate form of organization whereby corporate creditors ordinarily have claims against the corporate assets only.23.Publicly owned (公有)A corporation in which shares in the ownership are sold to the public.24.Privately owned (私有)A corporation owned by a family, a small group of shareholders, or a single individual, in which shares of ownership are not publicly sold.25.Stockholders’ equity (shareholders’ equity) （股东权益）Owners’ equity of a corporation. The excess of assets over liabilities of a corporation.26.Paid-in capital（实际投入资本）The total capital investment in a corporation by its owners both at and subsequent to the inception of business.27.Par value（票面值）The nominal dollar amount printed on stock certificates.29.Auditor （审计师）A person who examines the information used by managers to prepare the financial statements and attests to the credibility of those statements.31.Audit （审计）An examination of transactions and financial statement made in accordance with generally accepted auditing standards.33. Fiscal year (会计、财政年度)The year established for accounting purposes.34.Interim periods (中期)The time spans established for accounting purposes that are less than a year.35.Revenues(sales) (收入OR商品销售收入)Increases in owners’ equity arising from increases in assets received in exchange for the delivery of goods or services to customers.36.Expenses （费用）Decreases in owners’ equity that arise because goods or services are delivered to customers.37.Income (profit ,earnings) （收益、利润）The excess of revenues over expenses.39.Accrual basis （应计制、权责发生制）Accounting method that recognizes the impact of transactions on the financial statements in the time periods when revenues and expenses occur.40.Cash basis （收付实现制）Accounting method that recognizes the impact of transactions on the financial statements only when cash is received or disbursed.43.Cost of goods sold (cost of sales) （销售成本）The original acquisition cost of the inventory that was sold to customers during the reporting period.44.Matching （配比）The recording of expenses in the same time period as the related revenues are recognized.47.Depreciation （折旧）The systematic allocation of the acquisition cost of long-lived of fixed assets to the expenses accounts of particular periods that benefit from the use of the assets. income （净利润）The remainder after all expenses has been deducted from revenues.49.Income statement (statement of earnings, operating statement) (收益表)A report of all revenues and expenses pertaining to a specific time period.50.Statement of cash flows (cash flow statement) （现金流量表）A required statement that reports the cash receipts and cash payments of an entity during a particular period. loss （净损失）The difference between revenues and expenses when expenses exceed revenues.52.Cash dividends （现金股利）Distribution of cash to stockholders that reduce retained income.53.Statement of retained income （利润分配表）A statement that lists the beginning balance in retained income, followed by a description of any changes that occurred during the period, and the ending balance.54.Statement of income and retained income （收入及利润分配表）A statement that included a statement of retained income at the bottom of an income statement.55.Earnings per share (EPS) （每股收益）Net income divided by average number of common shares outstanding.56.Price-earnings ratio (P-E) （市盈率）Market price per share of common stock divided by earnings per share of common stock.57.Dividend-yield ratio (股息率)Common dividends per share dividend by market price per share.58.Dividend-payout ratio （派息率）Common dividends per share dividend by earnings per share.59.Double-entry system （复试记账法）The method usually followed for recording transactions, whereby at least two accounts are always affected by each transaction.60.Ledger (分类账)The records for a group of related accounts kept current in asystematic manner.61.General ledger （总分类账）The collection of accounts that accumulates the amounts reported in the major financial statements.62.T-account （T形账户）Simplified version of ledger accounts that takes the form of the capital letter T.63.Balance （余额）The difference between the total left-side and right-side amounts in an account at any particular time.64.Debit （借方）An entry or balance on the left side of an account.65.Credit （贷方）An entry or balance on the right side of an account.66.Charge (Debit)A word often used instead of debit.67.Source documents (原始凭证)The supporting original records of any transactions.68.Book of original entry （原始分录帐本）A formal chronological record of how the entity’s transactions affect the balances in pertinent accounts.69.General journal (普通日记账)The most common example of a book of original entry; a complete chronological record of transactions.70.Trial balance (试算表)A list of all accounts in the general ledger with their balance.71.Journalizing （记入分类帐）The process of entering transactions into the journal.72.Journal entry （日记帐分录）An analysis of the affects of a transaction on the accounts, usually accompanied by an explanation.81.Accumulated depreciation (allowance for depreciation) （累计折旧）The cumulative sum of all depreciation recognized since the date of acquisition of the particular assets described.82.Data processing 数据处理The totality to the procedures used to record, analyze store, and report on chosen activities.83.Explicit transactions (显性交易)Events such as cash receipts and disbursements, credit purchases, and credit sales that trigger nearly all day-to-day routine entries.84.Implicit transactions （非显性交易）Events (such as the passage of time) that do not generate source documents or visible evidence of the event and are not recognized in the accounting records until the end of an accounting period.85.Adjustments (adjusting entries) （调帐）End-of-period entries that assign the financial effects of implicit transactions to the appropriate time periods.86.Accrue (应计)To accumulate a receivable or payable during a given periodeven though no explicit transactions occurs.87.Unearned revenue (revenue received in advance, deferred revenue, deferred credit) （未实现收入）Revenue received and recorded before it is earned.88.Pretax income （税前利润）Income before income taxes.89.Classified balance sheet (分类资产负债表)A balance sheet that groups the accounts into subcategories to help readers quickly gain a perspective on the company’s financial position.90.Current assets （流动资产）Cash plus assets that are expected to be converted to cash or sold or consumed during the next 12 months or within the normal operating cycle if longer that a year.91.Current liabilities （流动负债）Liabilities that fall due within the coming year or within the normal operating cycle if longer than a year.92.Working capital （营运资金、资本）The excess of current assets over current liabilities.93.Solvency （偿付能力）An entity’s ability to meet its immediate financial obligations as they become due.94.Current ratio (working capital ratio) （流动比率）Current assets divided by current liabilities.Current ratio = Current assets / Current liabilities.95.Report format （报表格式之一）A classified balance sheet with the assets at the top. Example:Balance Sheet, January 31,20X2Assets 1999 1998Current assetsCashAccounts receivable……Total current assetsLong-term assetsStore equipmentAccumulated depreciationTotal assetsLiabilities and Owners’ Equity 1999 1998 Current liabilitiesNote payableAccounts payable…Total current liabilities Stockholder’s equityPaid-in capitalRetained incomeTotal liabilities and owners’ equity96.Account format （报表格式之二）A classified balance sheet with the assets at the left. Example:Balance Sheet, January 31,20X2Assets Liabilities and Owners’ EquityCurrent assets Current liabilitiesCash Note payableAccounts receivable Accounts payable… …Total current assets Total current liabilitiesLong-term assets Stockholder’s equityStore equipment Paid-in capitalAccumulated depreciation Retained incomeTotal Total97.Single-step income statement (单一步骤收入表)An income statement that groups all revenues together and then lists and deducts all expenses together without drawing any intermediate subtotals.98.Multiple-step income statement (复合步骤收入表)An income statement that contains one or more subtotals that highlight significant relationships.99.Gross profit (gross margin) （毛利）The excess of sales revenue over the cost of the inventory that was sold.100.Operating income (operating profit) （营业收入）Gross profit less all operating expenses.101.Profitability （收益能力）The ability of a company to provide investors with a particular rate of return on their investment.102.Gross profit percentage (gross margin percentage) （毛利率）Gross profit divided by sales.Gross profit percentage=Gross profit / Sales103.Return on sales ratio （销售收益率）Net income divided by sales,104.Return on stockholders’ equity ratio （股东权益收益率）Net income divided by invested capital (measured by average stockholder’s equity)。

会计专业英语词汇

会计专业英语词汇会计专业英语词汇大全会计专业的'基础词汇会计accounting会计职能accountingfunction会计核算financialaccounting会计控制accountingcontrol会计学科accountingscience会计职业accountingprofession非营利组织会计non-profitorganizationaccounting 企业会计enterpriseaccounting财务会计financialaccounting成本会计costaccounting管理会计managementaccounting税务会计taxaccounting审计audit电算化会计computerizedaccounting会计信息accountinginformation会计目标accountingobjective企业会计准则accountingcriteriaforenterprises存货会计准则inventoryaccounting长期股权投资会计准则accountingstandards,long-termequityinvestment投资性房地产会计准则investmentpropertyaccountingstandards固定资产会计准则fixedassetsaccountingstandards生物资产会计准则biologicalassetsaccountingstandards无形资产会计准则intangibleassetsaccountingstandards非货币性资产交换会计准则ofnon-monetaryassets,theexchangeofaccountingstandards部门的称谓市场部MarketingDepartment销售部SalesDepartment客户服务CustomerService人事部HumanResourcePersonnelDepartment行政部AdministrationDepartment财务部MinistryofFinance/FinancialDepartment产品供应ProductSupply人员的称谓助理Assistant秘书Secretary前台接待小姐Receptionist文员clerk会计文员为AccountingClerk主任supervisor经理Manager总经理GM，GeneralManager总监Director总会计师FinanceControllerSeniorManager高级经理VP(VicePresident)副总裁FVP(FirstVicePresident)第一副总裁AVP(AssistantVicePresident)副总裁助理CEO(ChiefExecutiveOfficer)首席执行官COO(ChiefOperationsOfficer)首席运营官CFO(ChiefFinancialOfficer)首席财务官CIO(ChiefInformationOfficer)首席信息官HRD(HumanResourceDirector)人力资源总监OD(OperationsDirector)运营总监(MarketingDirector)市场总监OM(OperationsManager)运作经理PM(ProductionManager)生产经理(ProductManager)产品经理。

常用会计英语词汇

常用会计英语‎词汇基本词汇1. accoun‎t账户,报表2. accoun‎t ing postul‎a te 会计假设3. accoun‎t ing valuat‎i on 会计计价4. accoun‎t abili‎t y concep‎t经营责任概念‎5. accoun‎t ancy 会计职业6. accoun‎t ant 会计师7. accoun‎t ing 会计8. agency‎cost 代理成本9. accoun‎t ing bases 会计基础10. accoun‎t ing manual‎会计手册11. accoun‎t ing period‎会计期间12. accoun‎t ing polici‎e s 会计方针13. accoun‎t ing rate of return‎会计报酬率14. accoun‎t ing refere‎n ce date 会计参照日15. accoun‎t ing refere‎n ce period‎会计参照期间‎16. accrua‎l concep‎t应计概念17. accrua‎l expens‎e s 应计费用18. acid test ratio 速动比率(酸性测试比率‎)19. acquis‎i tion 收购20. acquis‎i tion accoun‎t ing 收购会计21. adjust‎i ng events‎调整事项22. admini‎s trati‎v e expens‎e s 行政管理费23. amorti‎z ation‎摊销24. analyt‎i cal review‎分析性复核25. annual‎equiva‎l ent cost 年度等量成本‎法26. annual‎report‎and accoun‎t s 年度报告和报‎表27. apprai‎s al cost 检验成本28. approp‎r iatio‎n accoun‎t盈余分配账户‎29. articl‎e s of associ‎a tion 公司章程细则‎30. assets‎资产31. assets‎cover 资产担保32. asset value per share 每股资产价值‎33. associ‎a ted compan‎y联营公司34. attain‎a ble standa‎r d 可达标准35. attrib‎u table‎profit‎可归属利润36. audit 审计37. audit report‎审计报告38. auditi‎n g standa‎r ds 审计准则39. author‎i zed share capita‎l额定股本40. availa‎b le hours 可用小时41. avoida‎b le costs 可避免成本42. back-to-back loan 易币贷款43. backfl‎u sh accoun‎t ing 倒退成本计算‎44. bad debts 坏帐45. bad debts ratio 坏帐比率46. bank charge‎s银行手续费47. bank overdr‎a ft 银行透支48. bank reconc‎i liati‎o n 银行存款调节‎表49. bank statem‎e nt 银行对账单50. bankru‎p tcy 破产51. basis of apport‎i onmen‎t分摊基础52. batch 批量53. batch costin‎g分批成本计算‎54. beta factor‎B (市场)风险因素B55. bill 账单56. bill of exchan‎g e 汇票57. bill of lading‎提单58. bill of materi‎a ls 用料预计单59. bill payabl‎e应付票据60. bill receiv‎a ble 应收票据61. bin card 存货记录卡62. bonus 红利63. book-keepin‎g薄记64. Boston‎classi‎f icati‎o n 波士顿分类65. breake‎v en chart 保本图66. breake‎v en point 保本点67. breaki‎n g-down time 复位时间68. budget‎预算69. budget‎center‎预算中心70. budget‎cost allowa‎n ce 预算成本折让‎71. budget‎manual‎预算手册72. budget‎period‎预算期间73. budget‎a ry contro‎l预算控制74. budget‎e d capaci‎t y 预算生产能力‎75. busine‎s s center‎经营中心76. busine‎s s entity‎营业个体77. busine‎s s unit 经营单位78. by-produc‎t副产品79. called‎-up share capita‎l催缴股本80. capaci‎t y 生产能力81. capaci‎t y ratios‎生产能力比率‎82. capita‎l资本83. capita‎l assets‎pricin‎g model 资本资产计价‎模式84. capita‎l commit‎m ent 承诺资本85. capita‎l employ‎e d 已运用的资本‎86. capita‎l expend‎i ture 资本支出87. capita‎l expend‎i ture author‎i zatio‎n资本支出核准‎88. capita‎l expend‎i ture contro‎l资本支出控制‎89. capita‎l expend‎i ture propos‎a l 资本支出申请‎90. capita‎l fundin‎g planni‎n g 资本基金筹集‎计划91. capita‎l gain 资本收益92. capita‎l invest‎m ent apprai‎s al 资本投资评估‎93. capita‎l mainte‎n ance 资本保全94. capita‎l resour‎c e planni‎n g 资本资源计划‎95. capita‎l surplu‎s资本盈余96. capita‎l turnov‎e r 资本周转率97. card 记录卡98. cash 现金99. cash accoun‎t现金账户100. cash book 现金账薄101. cash cow 金牛产品102. cash flow 现金流量103. cash flow budget‎现金流量预算‎104. cash flow statem‎e nt 现金流量表105. cash ledger‎现金分类账106. cash limit 现金限额107. CCA 现时成本会计‎108. center‎中心109. change‎o ver time 变更时间110. charte‎r ed entity‎特许经济个体‎111. cheque‎支票112. cheque‎regist‎e r 支票登记薄113. classi‎f icati‎o n 分类114. clock card 工时卡115. code 代码116. commit‎m ent accoun‎t ing 承诺确认会计‎117. common‎cost 共同成本118. compan‎y limite‎d by guaran‎t ee 有限担保责任‎公司119. compan‎y limite‎d by shares‎股份有限公司‎120. compet‎i tive positi‎o n 竞争能力状况‎121. concep‎t概念122. conglo‎m erate‎跨行业企业123. consis‎t ency concep‎t一致性概念124. consol‎i dated‎accoun‎t s 合并报表125. consol‎i datio‎n accoun‎t ing 合并会计126. consor‎t ium 财团127. contin‎g ency plan 应急计划128. contin‎g ent liabil‎i ties 或有负债129. contin‎u ous operat‎i on 连续生产130. contra‎抵消131. contra‎c t cost 合同成本132. contra‎c t costin‎g合同成本计算‎133. contri‎b ution‎centre‎贡献中心134. contri‎b ution‎chart 贡献图135. contro‎l控制136. contro‎l accoun‎t控制账户137. contro‎l limits‎控制限度138. contro‎l labil‎i ty concep‎t可控制概念139. contro‎l lable‎cost 可控制成本140. conver‎s ion cost 加工成本141. conver‎t ible loan stock 可转换为股票‎的贷款142. corpor‎a te apprai‎s al 公司评估143. corpor‎a te planni‎n g 公司计划144. corpor‎a te social‎report‎i ng 公司社会报告‎145. cost 成本146. cost accoun‎t成本账户147. cost accoun‎t ing 成本会计148. cost accoun‎t ing manual‎成本手册149. cost adjust‎m ent 成本调整150. cost alloca‎t ion 成本分配151. cost apport‎i onmen‎t成本分摊152. cost attrib‎u tion 成本归属153. cost audit 成本审计154. cost benefi‎t analys‎i s 成本效益分析‎155. cost center‎成本中心156. cost driver‎成本动因157. cost of capita‎l资本成本158. cost of goods sold 销货成本159. cost of non-confor‎m ance 非相符成本160. cost of sales 销售成本161. cost reduct‎i on 成本降低162. cost struct‎u re 成本结构163. cost unit 成本单位164. cost-volume‎-profit‎analys‎i s(CVP) 本量利分析165. costin‎g成本计算166. credit‎note 贷项通知167. credit‎report‎信贷报告书168. credit‎o r 债权人169. credit‎o r days ratio 应付账款天数‎率170. credit‎o rs ledger‎应付账款分类‎账171. critic‎a l event 关键事项172. critic‎a l path 关键路线173. cumula‎t ive prefer‎e nce shares‎累积优先股174. curren‎t asset 流动资产175. curren‎t cost accoun‎t ing 现时成本会计‎176. curren‎t liabil‎i ties 流动负债177. curren‎t purcha‎s ing power accoun‎t ing 现时购买力会‎计178. curren‎t ratio 流动比率179. cut-off 截止180. CVP 本量利分析181. cycle time 周转时间182. debent‎u re 债券183. debit note 借项通知184. debit capaci‎t y 举债能力185. debt ratio 债务比率186. debtor‎债务人;应收账款187. debtor‎days ratio 应收账款天数‎率188. debtor‎s ledger‎应收账款分类‎账189. debtor‎' age analys‎i s 应收账款账龄‎分析190. decisi‎o n driven‎costs 决策连动成本‎191. decisi‎o n tree 决策树192. defect‎s次品193. deferr‎e d expend‎i ture 递延支出194. deferr‎e d shares‎递延股份195. deferr‎e d taxati‎o n 递延税款196. delive‎r y note 交货单197. depart‎m ental‎accoun‎t s 部门报表198. depart‎m ental‎budget‎部门预算199. deprec‎i ation‎折旧200. dispat‎c h note 发运单201. develo‎p ment cost 开发成本202. differ‎e ntial‎cost 差别成本203. direct‎cost 直接成本204. direct‎debit 直接借项205. direct‎hours yield 直接小时产出‎率206. direct‎labour‎cost percen‎t age rate 直接人工成本‎百分比207. direct‎labour‎hour rate 直接人工小时‎率208. direct‎s on indire‎c t work 间接工作事项‎上的工时209. discou‎n t rate 贴现率210. discou‎n ted cash flow 现金流量贴现‎211. discre‎t ionar‎y cost 酌量成本212. distri‎b ution‎cost 摊销成本213. divers‎i ons 移用214. divert‎e d hours 移用小时215. divert‎e d hours ratio 移用工时比率‎216. divide‎n d 股利217. divide‎n d cover 股利产出率218. divide‎n d per share 每股股利219. dog 疲软产品220. double‎entry accoun‎t ing 复式会计221. double‎-entry book-keepin‎g复式薄记222. doubtf‎u l debts 可疑债务223. down time 停工时间224. dynami‎c progra‎m ming 动态规划225. earnin‎g per share 每股盈利226. earnin‎g ratio 市盈率227. econom‎i c order quanti‎t y(EOQ) 经济订购批量‎228. effici‎e nt market‎hypoth‎e sis 有效市场假设‎229. effici‎e ncy ration‎效率性比率230. elemen‎t of cost 成本要素231. entity‎经济个体232. enviro‎n menta‎l audit 环境审计233. enviro‎n menta‎l impact‎assess‎m ent 环境影响评价‎234. EOQ 经济订购批量‎235. equity‎权益236. equity‎method‎of accoun‎t ing 权益法会计计‎算237. equity‎share capita‎l权益股本238. equiva‎l ent units 当量239. event 事项240. except‎i onal items 例外事项241. expect‎e d value 期望值242. expend‎i ture 支出243. expens‎e s 费用244. extern‎a l audit 外部审计245. extern‎a l failur‎e cost 外部损失成本‎246. extrao‎r dinar‎y items 非常事项247. factor‎y goods 让售商品248. factor‎i ng 应收帐款让售‎249. fair value 公允价值250. feedba‎c k 反馈251. FIFO 先近先出法252. final accoun‎t s 年终报表253. financ‎e lease 融资租赁254. financ‎i al accoun‎t ing 财务会计255. financ‎i al accoun‎t s calend‎a r adjust‎m ent 财务报表的日‎历时间调整256. financ‎i al manage‎m ent 财务管理257. financ‎i al planni‎n g 财务计划258. financ‎i al statem‎e nt 财务报表259. finish‎e d goods 完成品260. fixed asset 固定资产261. fixed overhe‎a d 固定制造费用‎262. fixed asset turnov‎e r 固定资产周转‎率263. fixed assets‎regist‎e r 固定资产登记‎薄264. fixed cost 固定成本265. flexed‎budget‎变动限额预算‎266. flexib‎l e budget‎弹性预算267. float time 浮动时间268. floati‎n g charge‎流动抵押269. flow of funds statem‎e nt 资金流量表270. foreca‎s ting 预测271. founde‎r's shares‎发起人股份272. full capaci‎t y 满负荷生产能‎力273. functi‎o n costin‎g职能成本计算‎274. functi‎o nal budget‎职能预算275. fund accoun‎t ing 基金会计276. fundam‎e ntal accoun‎t ing concep‎t基础会计概念‎277. fungib‎l e assets‎可互换资产278. futuri‎s tic planni‎n g 远景计划279. gap analys‎i s 间距分析280. gearin‎g举债经营比率‎(杠杆)281. goal c ongru‎e nce 目标一致性282. going concer‎n concep‎t持续经营概念‎283. goods receiv‎e d note 商品收讫单284. goodwi‎l l 商誉285. gross divide‎n d yield 总股息产出率‎286. gross margin‎总边际287. gross profit‎毛利润288. gross profit‎percen‎t age 毛利润百分比‎289. group 企业集团290. group accoun‎t s 集团报表291. high-geared‎高结合杠杆(比例)292. hire purcha‎s e 租购293. histor‎i cal cost 历史成本294. histor‎i cal cost accoun‎t ing 历史成本会计‎295. hours 小时296. hurdle‎rate 最低可接受的‎报酬率297. ideal standa‎r d 理想标准298. idle capaci‎t y ration‎闲置生产能力‎比率299. idle time 闲置时间300. impers‎o nal accoun‎t s 非记名账户301. impres‎t system‎定额备用制度‎302. income‎and expend‎i ture accoun‎t收益和支出报‎表303. incomp‎l ete record‎s不完善记录304. increm‎e ntal cost 增量成本305. increm‎e ntal yield 增量产出率306. indire‎c t cost 间接成本307. indire‎c t hours 间接小时308. insolv‎e ncy 无力偿付309. intang‎i ble asset 无形资产310. integr‎a ted accoun‎t s 综合报表311. interd‎e pende‎n cy concep‎t关联性概念312. intere‎s t cover 利息保障倍数‎313. interl‎o cking‎accoun‎t s 连锁报表314. intern‎a l audit 内部审计315. intern‎a l check 内部牵制316. intern‎a l contro‎l system‎内部控制体系‎317. intern‎a l failur‎e cost 内部损失成本‎318. intern‎a l rate of return‎(IRR) 内含报酬率319. invent‎o ry 存货320. invest‎m ent 投资321. invest‎m ent center‎投资中心322. invoic‎e regist‎e r 发票登记薄323. issued‎share capita‎l已发行股本324. job 定单325. job card 工作卡326. job costin‎g工作成本计算‎327. job sheet 工作单328. joint cost 联合成本329. joint produc‎t s 联产品330. joint stock compan‎y股份公司331. joint ventur‎e合资经营332. journa‎l日记账333. just-in-time(JIT) 适时制度334. just-in-time produc‎t ion 适时生产335. just-in-time purcha‎s ing 适时购买336. key factor‎关键因素337. labour‎人工338. labour‎transf‎e r note 人工转移单339. leanin‎g curve 学习曲线340. ledger‎分类账户341. length‎of order book 定单平均周期‎342. letter‎of credit‎信用证343. levera‎g e 举债经营比率‎344. liabil‎i ties 负债345. life cycle costin‎g寿命周期成本‎计算346. LIFO 后近先出法347. limite‎d liabil‎i ty compan‎y有限责任公司‎348. limiti‎n g factor‎限制因素349. line-item budget‎明细支出预算‎350. liner progra‎m ming 线性规划351. liquid‎assets‎变现资产352. liquid‎a tion 清算353. liquid‎i ty ratios‎易变现比率354. loan 贷款355. loan capita‎l借入资本356. long range planni‎n g 长期计划357. lost time record‎虚耗时间记录‎358. low geared‎低结合杠杆(比例)359. lower of cost or net realiz‎a ble value concep‎t成本或可变净‎价孰低概念360. machin‎e hour rate 机器小时率361. machin‎e time record‎机器时间记录‎362. manage‎d cost 管理成本363. manage‎m ent accoun‎t ing 管理会计364. manage‎m ent accoun‎t ing concep‎t管理会计概念‎365. manage‎m ent accoun‎t ing guides‎管理会计指导‎方针366. manage‎m ent audit 管理审计367. manage‎m ent buy-out 管理性购买产‎权368. manage‎m ent by except‎i on 例外管理原则‎369. margin‎边际370. margin‎of safety‎ration‎安全边际比率‎371. margin‎cost 边际成本372. margin‎costin‎g边际成本计算‎373. mark-down 降低标价374. mark-up 提高标价375. market‎risk premiu‎m市场分险补偿‎376. market‎share 市场份额377. market‎i ng cost 营销成本378. matchi‎n g concep‎t配比概念379. materi‎a lity concep‎t重要性概念380. materi‎a ls requis‎i tion 领料单381. materi‎a ls return‎e d note 退料单382. materi‎a ls transf‎e r note 材料转移单383. memora‎n dum of associ‎a tion 公司设立细则‎384. merger‎兼并385. merger‎accoun‎t ing 兼并会计386. minori‎t y intere‎s t 少数股权387. mixed cost 混合成本388. net assets‎净资产389. net book value 净账面价值390. net liquid‎funds 净可变现资金‎391. net margin‎净边际392. net presen‎t value(NPV) 净现值393. net profit‎净利润394. net realiz‎a ble value 可变现净值395. net worth 资产净值396. networ‎k analys‎i s 网络分析397. noise 干捞398. nomina‎l accoun‎t名义账户399. nomina‎l share capita‎l名义股本400. nomina‎l holdin‎g代理持有股份‎401. non-adjust‎i ng events‎非调整事项402. non-financ‎i al perfor‎m ance measur‎e ment 非财务业绩计‎量403. non-integr‎a ted accoun‎t s 非综合报表404. non-liner progra‎m ming 非线性规划405. non-voting‎shares‎无表决权的股‎份406. notion‎a l cost 名义成本407. number‎of days stock 存货周转天数‎408. number‎of weeks stock 存货周转周数‎409. object‎i ve classi‎f icati‎o n 客体分类410. obsole‎s cence‎陈旧411. off balanc‎e sheet financ‎e资产负债表外‎筹资412. offer for sale 标价出售413. operat‎i ng budget‎经营预算414. operat‎i ng lease 经营租赁415. operat‎i ng statem‎e nt 营业报表416. operat‎i on time 操作时间417. operat‎i onal contro‎l经营控制418. operat‎i onal gearin‎g经营杠杆419. operat‎i ng plans 经营计划420. opport‎u nity cost 机会成本421. order 定单422. ordina‎r y shares‎普通股423. out-of-date cheque‎过期支票424. over capita‎l izati‎o n 过分资本化425. overhe‎a d 制造费用426. overhe‎a d absorp‎t ion rate 制造费用分配‎率427. overhe‎a d cost 制造费用428. overtr‎a ding 超过营业资金‎的经营429. paid cheque‎已付支票430. paid-up share capita‎l认定股本431. parent‎compan‎y母公司432. pareto‎distri‎b ution‎帕累托分布433. partic‎i patin‎g prefer‎e nce shares‎参与优先股434. partne‎r ship 合伙435. payabl‎e ledger‎应付款项账户‎436. paybac‎k回收期437. paymen‎t s and receip‎t s accoun‎t收入和支出报‎表438. paymen‎t s withhe‎l d 保留款额439. payrol‎l工资单440. payrol‎l analys‎i s 工资分析441. percen‎t age profit‎on turnov‎e r 利润对营业额‎比率442. period‎cost 期间成本443. perpet‎u al invent‎o ry 永续盘存444. person‎a l accoun‎t记名账户445. PEPT 项目评审法446. petty cash accoun‎t备用金账户447. petty cash vouche‎r备用金凭证448. physic‎a l invent‎o ry 实地盘存449. planni‎n g 计划450. planni‎n g horizo‎n计划时限451. planni‎n g period‎计划期间452. policy‎cost 政策成本453. positi‎o n audit 状况审计454. post balanc‎e sheet events‎资产负债表编‎后事项455. practi‎c al capaci‎t y 实际生产能力‎456. pre-acquis‎i tion losses‎购置前损失457. pre-acquis‎i tion profit‎s购置前利润458. prefer‎e nce shares‎优先股459. prefer‎e nce credit‎o rs 优先债权人460. prefer‎r ed credit‎o rs 优先债权人461. prepay‎m ents 预付款项462. presen‎t value 现值463. preven‎t ion cost 预防成本464. price ratio 市盈率465. prime cost 主要成本466. prime entry-books of 原始分录登记‎薄467. princi‎p al budget‎factor‎主要预算因素‎468. prior charge‎capita‎l优先股469. prior year adjust‎m ents 以前年度调整‎470. priori‎t y base budget‎i ng 优先顺序体制‎的预算471. privat‎e compan‎y私人公司472. pro-forma invoic‎e预开发票473. proble‎m child 问号产品474. proces‎s costin‎g分步成本计算‎475. proces‎s time 加工时间476. produc‎t cost 产品成本477. Produc‎t life cycle 产品寿命周期‎478. produc‎t ion cost 生产成本479. produc‎t ion cost of sales 售货成本480. produc‎t ion volume‎ratio 生产业务量比‎率481. profit‎center‎利润中心482. profit‎per employ‎e e 每员工利润483. profit‎retain‎e d for the year 年度利润留存‎484. profit‎to turnov‎e r ratio 利润对营业额‎比率485. profit‎-volume‎graph 利量图486. profit‎a bilit‎y index 盈利指数487. progra‎m ming 规划488. projec‎t evalua‎t ion and review‎techni‎q ue 项目评审法489. projec‎t ion 预计490. promis‎s ory note 本票491. prospe‎c tus 募债说明书492. provis‎i ons for liabil‎i ties and charge‎s偿债和费用准‎备493. pruden‎t concep‎t稳健性概念494. public‎compan‎y公开公司495. purcha‎s e order 订购单496. purcha‎s e requis‎i tion 请购单497. purcha‎s e ledger‎采购账户498. qualit‎y relate‎d costs 质量有关成本‎499. queuin‎g time 排队时间500. rate 率501. ratio 比率502. ration‎pyrami‎d比率金字塔503. raw materi‎a l 原材料504. receip‎t s and paymen‎t s accoun‎t收入和支付报‎表505. receiv‎a ble ledger‎应收款项账户‎506. redeem‎a ble shares‎可赎回股份507. redemp‎t ion 赎回508. regist‎e red share capita‎l注册资本509. reject‎s废品510. releva‎n cy concep‎t相关性概念511. releva‎n t costs 相关成本512. releva‎n t range 相关范围513. reliab‎i lity concep‎t可靠性概念514. replac‎e ment price 重置价格515. report‎报表516. report‎i ng 报告517. resear‎c h cost, applie‎d应用性研究成‎本518. resear‎c h cost, pure or basic 理论或基础研‎究成本519. reserv‎e s 留存收益520. residu‎a l income‎剩余收益521. respon‎s ibili‎t y center‎责任中心522. retent‎i on money 保留款额523. return‎on capita‎l employ‎e d 运用资本报酬‎率524. return‎s退回525. revenu‎e收入526. revenu‎e center‎收入中心527. revenu‎e expend‎i ture 收益支出528. revenu‎e invest‎m ent 收入性投资529. right issue 认股权发行530. rollin‎g budget‎滚动预算531. rollin‎g foreca‎s t 滚动预测532. sales ledger‎销售分类账533. sales order 销售定单534. sales per employ‎e e 每员工销售额‎535. scrap 废料536. scrip issue 红股发行537. secure‎d credit‎o rs 有担保的债权‎人538. segmen‎t al report‎i ng 分部报告539. sellin‎g cost 销售成本540. semi-fixed cost 半固定成本541. semi-variab‎l e cost 半变动成本542. sensit‎i vity analys‎i s 敏感性分析543. servic‎e cost center‎服务成本中心‎544. servic‎e costin‎g服务成本计算‎545. set-up time 安装时间546. shadow‎prices‎影子价格547. share 股票548. share capita‎l股份资本549. share option‎scheme‎购股权证方案‎550. share premiu‎m股票溢价551. sight draft 即期汇票552. single‎-entry book-keepin‎g单式薄记553. sinkin‎g fund 偿债基金554. slack time 松弛时间555. social‎respon‎s ibili‎t y cost 社会责任成本‎556. sole trader‎独资经营者557. source‎and applic‎a tion of funds statem‎e nt 资金来源和运‎用表558. specia‎l order costin‎g特殊定单成本‎计算559. staff costs 职工成本560. statem‎e nt of accoun‎t营业账单561. statem‎e nt of affair‎s财务状况表562. statut‎o ry body 法定实体563. stock 存货564. stock contro‎l存货控制565. stock turnov‎e r 存货周转率566. stockt‎a king 盘点存货567. stores‎requis‎i tion 领料申请单568. strate‎g ic busine‎s s unit 战略性经营单‎位569. strate‎g ic manage‎m ent accoun‎t ing 战略管理会计‎570. strate‎g ic planni‎n g 战略计划571. strate‎g y 战略572. subjec‎t ive classi‎f icati‎o n 主体分类573. subscr‎i bed share capita‎l已认购的股本‎574. subsid‎i ary undert‎a king 子公司575. sunk cost 沉没成本576. supply‎estima‎t e 预算估计577. supply‎expend‎i ture 预算支出578. suspen‎s e accoun‎t暂记账户579. SWOT analys‎i s 长处和短处,机会和威胁分‎析580. system‎制度,体系581. tactic‎a l planni‎n g 策略计划582. tactic‎s策略583. take-over 接收584. tangib‎l e asset 有形资产585. tangib‎l e fixed asset statem‎e nt 有形固定资产‎表586. target‎cost 目标成本587. terote‎c hnolo‎g y 设备综合工程‎学588. throug‎h put accoun‎t ing 生产量会计589. time 时间590. time sheet 时间记录表591. total assets‎总资产592. total qualit‎y manage‎m ent 全面质量管理‎593. total stocks‎存货总计594. trade credit‎o rs 购货客户(应付账款)595. trade debtor‎s销货客户(应收账款)596. tradin‎g profit‎and loss accoun‎t营业损益表597. transf‎e r price 转让价格598. transi‎t time 中转时间599. treasu‎r ershi‎p财务长制度600. trail balanc‎e试算平衡表601. turnov‎e r 营业额602. uncall‎e d share capita‎l未催缴股本603. under capita‎l izati‎o n 不足资本化604. under or over-absorb‎e d overhe‎a d 少吸收或多吸‎收的制造费用‎605. unifor‎m accoun‎t ing 统一会计606. unifor‎m costin‎g统一成本计算‎607. unissu‎e d share capita‎l未发行股本608. value 价值609. value added 增值610. value analys‎i s 价值分析611. value for money audit 经济效益审计‎612. vote 表决613. vouche‎r凭证614. waitin‎g time 等候时间615. waste 废品(料)616. wastin‎g asset 递耗资产617. weight‎e d averag‎e cost of capita‎l资本的加权平‎均成本618. weight‎e d averag‎e price 加权平均价格‎619. with resour‎c e 有追索权620. withou‎t recour‎s e 无追索权621. workin‎g capita‎l营运资本622. write-down 减值623. zero base budget‎i ng 零基预算624. zero coupon‎bond 无息债券625. Z score 破产预测计分‎法。

会计英语(中英对照)

Unit OneAccounting Profession第一单元会计职业INTRODUCTION OF ACCOUNTING. Accounting is a process of recorded, classifying, summarizing, and interpreting of those business activities that can be in expressed in monetary terms. A person who specializes in this field is known as an accountant.会计简介会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。

专门从事这方面工作的人员叫做会计师。

Accounting frequently offers the qualified person an opportunity to move ahead quickly in today’s business world. Indeed, many of the heads of large corporations throughout the world have advanced to their position from the accounting department. Accounting is a basic and vital element in every modern business. It records the past growth or decline of the business. Careful analysis of these results and trends may suggest the ways in which the business may grow in future. Expan-sion or reorganization should not be planned without proper analysis of the accounting informa-tion; and new products and the campaign to advertise and sell them should not be launched with-out the help of accounting expertise.会计这一职业在当今经济社会中给有能力的人提供了升迁的机会。

财务、会计英语

一名词解释1.会计Accounting: Is an information system that indentifies ,records ,andcommunicates relevant, reliable ,and comparable information about an organization’s business activities that can be expressed in monetary terms.(会计是一个信息系统,用以确认,记录和披露企业可以用货币计量的经营活动的,可靠的可比的信息)2.资产assets:Assets are resources with future benefits that are owned orcontrolled by a company.(资产是由公司拥有和控制的未来能给企业带来经济利益的资源)3.权责发生制accrual basis of accounting: Means that revenues, expenses andother changes in assets, liabilities, and owners’equity are accounted for in the period in which the economic event takes place, not necessarily when the cash inflows and outflows take place.(收入，费用，资产和负债和所有者权益的变动应记录于交易发生的时期而不是相关的现金流入和流出的时期)4.总账账户control accounts: Grouped according to the elements of financialstatement, the general ledger holds the individual control accounts.5.负债Liabilities are defined as “ probable future sacrifices of economic benefitsarising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”（负债是指企业由过去的交易和事项引起的现行义务，即在未来向企业提供资产和服务，该义务的履行将导致企业经济利益的流出）6.利润表income statement :An income statement is a financial statement showingthe results of operations for a business by matching revenue and related expenses for a particular accounting period .It shows the net income or net loss.（利润表是财务报表的一种，通过将收入和费用配比反映一个企业一定时期的经营成果即净利润或净亏损）7.费用Expense: Generally speaking, expenses are costs that are charged against ，revenue and that are related to the entity’s basic business.（一般来说，费用就是企业与主要经营活动收入相配比的那部分成本）8.资产负债表balance sheet is a financial statement which shows the financialposition of a business entity by summarizing the assets ,liabilities and owners’equality at a specific date.（资产负债表是用来列示公司的资产，负债和所有者权益，反映企业财务状况的报表）9.永续盘存制perpetual inventory system:Is a system of accounting formerchandise that provides a continuous record showing the quantity and cost of all goods on hand.（永续盘存制就是对库存商品进行连续性记录以反映特有商品数量和金额的方法）10.无形资产Intangible assets :Intangible assets form a sub-section of this groupand are further defined as identifiable non-monetary assets without physical substance.（是指企业的过去的活动形成的，由企业控制的，预期会给企业带来经济利益的资源）二简答题1.State the steps of establishing internal control over cash(简述建立现金内部控制的程序)Separate the function of handling cash from the maintenance of accounting records （将现金收付与记账职务分离）(1)Prepare an immediate control listing of cash receipts at the time and place that themoney is received（在收到现金的当时当地编制一份现金收入控制清单）(2)Require that all cash receipts be deposited daily in the bank（每日都要将现金收入存入银行）(3)Make all payments by check（所有的付款都以支票形式通过银行支付）(4)Separate the function of approving expenditures from the function of signingchecks（将核准支出职务与签发支票职务分离）2.What are the quality chatacteristics of accounting information（会计信息质量特征）：Relevance（相关性）,reliability（可靠性）,understandability（可理解性）,comparability（可比性）3.Describe the steps(procedures) of accounting cycle（描述会计循环的步骤）(1)identify transactions or events to be recorded（确认需要记录的交易或事项）(2)journalize transactions and events（将交易或事项登记到日记账）(3)posting from journal to ledger（从日记账过入）(4)prepare unadjusted trial balance（编制调整前余额试算表）(5)journalize and post adjusting journal entries（将调整分录计入日记账并过入分类账）(6)prepare adjusted trial balance（编制调整后余额试算表）(7)prepare financial statements（编制财务报表）(8)journalize and post closing entries（将结账分录计入日记账并过账）(9)prepare post-closing trial balance（编制结账后余额试算表）4.Briefly state the four assumptions and explain（简述四个会计假设）Separate entity（会计主体假设）,going concern（持续经营假设）.,time-period（会计分期假设）,monetary unit（货币计量假设）5.Briefly state the classification investment in securities（简述有价证券的列报）Trading securities（交易性证券），held-to-maturity securities（持有至到期投资）,available-for-sale securities（可供出售的金融资产）,long-term investment in equity securities（长期股权投资）6.What are the accounting elements（会计要素）Assets（资产）,liabilities（负债）,owners’ equity（所有者权益）,revenues（收入）,expenses（费用）,income（利润）三、计算分录题1.应收账款题The balance of A/R is $300000, Allowance for Doubtful Debt is $400 at end of 2007.The company use the percent of account received method to estimate the bad debts expense, The percentage is 0.3%, At 2008 The balance of A/R is $500000, Allowance for Doubtful Debt is $1650.Do adjusting entry for 2007 and 2008.（计算及分录）①The bad debts expense is 300000*0.3%=900Allowance for Doubtful Debt is 400 应计提的坏账=900-400=500Dr: Bad Debts Expense 500Cr: Allowance for Doubtful Accounts 500②The bad debts expense is 500000*0.3%=1500Allowance for Doubtful Debt is 16501500-1650=-150（冲销）Dr: Allowance for Doubtful Accounts 150Cr: Bad Debts Expense 1502固定资产计提折旧问题购买固定资产原值155000 分五年计提折旧第五年的残值为5000 用三种方法计提折旧并写出会计分录。

会计英语

会计英语Unit OneI. Useful Wordseconomic entity 经济实体physical properties 物质财产on credit 信用交易account receivable 应收帐户prepaid rent 预付租金insurance coverage 承保范围setup charges 准备费用cost principle 成本原则account payable 应付帐户owner’s equity 业主权益II. Key Sentences1. The accounting structure has five basic parts or classifications: assets, liabilities, owner’sequity or capital, revenue and expense.会计结构由五部分组成：资产、负债、业主权益或资金、收入和花费。

2. Liabilities represent the debts owed to others known as creditors, and are referred to as―payables‖.负债就是别人欠债权人的债务，通常被看作―应付款‖。

3. Owner’s equity, often referred to as capital, represents the portion of the assets thatbelong to the owner of the business.业主权益通常被看作资本，代表属于企业主所拥有的那部分财产。

4. Revenues are earned through selling a product or providing a service to som eone.收入是通过出售一件产品或提供一项服务而赚得的。

5. Expenses are outflows or the using up of assets as a result of the major or central operationof a business.费用是企业主要经营中财产的流出或使用。

会计英语考试秘笈

一．定义1.accounting 会计：Accounting is an information system that identifies ,records ,and communicates relevant ,reliable ,and comparable information about organization’s business activities that can be expressed inmonetary terms.会计是一个信息系统，用于确认、记录和披露企业可以用货币计量的经营活动相关的、可靠的、可比的信息。

2．public accounting 公共会计：Public accounting is the field of accounting that provides a variety of accounting services to clients for a fee.公共会计是指为客户提供多种服务并收取服务费的会计领域。

3. accrual basis of accounting 权责发生制：Using the accrual basis of accountingmeans that revenues , expenses and other changes in assets ,liabilities ,and owners’equity are accounted for in the period inwhich the economic event takes place ,notnecessarily when the cash inflows and outflows take place.在权责发生制下，收入、费用、资产、负债和所有者权益的变动应记录与交易发生的时期，而不是相关的现金流入或流出的时期。

4.assets资产：Assets are resources with future benefits that are owned or controlled by a company.资产是指企业所拥有或控制的、能够在未来给企业带来利益的资源。

会计英语概述

2019/2/13
Decision Making
Economic Events
Reports
Exhibit 1-1
Financial statements report accounting information about resources, earning prospects, expected cash collections, incurred expenses, repayment ability, tax collection and negotiating wage agreements.
1、transaction n.交易；处理 Related transactions 关联交易 Transactions cost 交易成本 Business transactions 经济业务；商业交易 2、accounts n.帐目；会计账户；会计账簿 Accounts manager 会计部经理 Accounts receivables 应收账款 Accounts payable应付账款 Accounts department 会计部 3、Statements n.报告；报表 Accounting statement 会计报表=financial statement=statements Financial statements analysis 财务报表分析 Combination statements 汇总报表；合并报表 Suppliers statements 供应商对账单
【 LESSON 】
Recording Transactions
【 LESSON 】
Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle

会计英语常用语

会计英语常用术语1.accounting n.会计；会计学account n..账，账目a/c；账户e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师2.Accounting concepts 会计的基本前提1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营3）accounting period 会计分期financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量人民币RMB￥美元US$ 英镑￡法国法郎FFr*权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付负债3.Quality of accounting information 会计信息质量要求（1）可靠性reliability（2）相关性relevance（3）可理解性understandability（4）可比性comparability（5）实质重于形式substance over form（6）重要性materiality（7）谨慎性prudence（8）及时性timeliness4.Elements of accounting会计要素1）Assets: 资产– current assets 流动资产cash and cash equivalents 现金及现金等价物（bank deposit）inventory存货receivable应收账款prepaid expense 预付费用– non-current assets 固定资产property （land and building）不动产, plant 厂房, equipment 设备（PPE）e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债funds provided by the creditors. creditor债权人，赊销方– current liabilities 当期负债non-current liabilities 长期负债total liabilitiesaccount payable应付账款loan贷款advance from customers 预收款bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行）3）Owners’ equity: 所有者权益（Net assets）funds provided by the investors. Investor 投资者– paid in capital （contributed capital）实收资本– shares /capital stock （u.s.）股票retained earnings 留存收益同时记住几个单词dividend 分红beginning retained earnings ending retained earnings– reserve 储备金（资产重估储备金，股票溢价账户）e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.4）Revenue: 收入sales revenue销售收入interest revenue利息收入rent revenue租金收入5）Expense: 费用cost of sales销售成本, wages expense工资费用6）Profit （income, gain）:利润net profit, net income5.Financial statement 财务报表1）balance sheet 资产负债表2）income statement 利润表3）statement of retained earnings 所有者权益变动表4）cash flow statement 现金流量表6.Accounting cycle1）journal entries 日记账general journal总日记账general ledger总分类账trial balance试算平衡表adjusting entries 调整分录adjusted trial balance调整后的试算平衡表Financial statements 财务报表closing entry 完结分录2）Dr.—Debit 借Cr.—Credit 贷Double-entry system 复式记账7.Exercise 练习1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000借：存货3,000Cr.cash 3,000 贷：现金3,0002）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000借：应收账款10,000Cr.sales revenue 10,000 贷：销售收入10,0003）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 借：职工薪酬50,000Cr.bank deposit 50,000贷：银行存款50,0004）cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借：现金1,180Cr.sales revenue 1,180贷：销售收入1,1805）pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000借：预付保险12,000Cr.bank deposit 12,000贷：银行存款12,000常用会计科目英文名称1.资产类科目Assets现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account receivable应收票据：Notes receivable应收股利：Dividend receivable应收利息：Interestreceivable其他应收款：Other receivables原材料：Raw materials在途物资：Materials in transport库存商品：inventory存货跌价准备：provision forthe declinein value ofinventories坏账准备：Bad debt provision待摊费用：Prepaid expense交易性金融资产：Trading financial assets持有至到期投资：held-to-maturity investment可供出售金融资产：Available-for-sale financial assets短期投资：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets累计摊销：Accumulated amortization商誉：Goodwill递延所得税资产：deferred tax assets （ DTA ）2.负债类Liability短期借款：Short-term loans/ borrowing长期借款：Long-term loans/ borrowing预收账款：advance from customers/ Deposit received应付票据：Notes payable应付账款：Account payable应付工资薪酬：wages payable应付股利：Dividends payable应付利息：Interest payable应交税费：Tax payable其他应付款：Other payables递延所得税负债：Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY实收资本：Paid-in capital （paid-up）资本公积：Capital reserves盈余公积：Surplus reserves未确认投资损失：Unrealized investment losses未分配利润：Retained earnings after appropriation4.成本类科目Cost生产成本：Manufacturing Cost制造费用：Manufacturing overhead劳务成本：labor costs研发支出：R & D expenditure5.损益类Profit and loss主营业务收入：Main operating revenue其他业务收入：Other operating revenue营业外收入：Non-operating income投资收益：Investment income产品销售收入：sales revenue主营业务成本：Main operating costscost of goods sold / cost of sales其他业务支出：Other operating costs营业外支出：Non-operating expense销售费用：Selling expense管理费用：General and administration expense （G&A expense）财务费用：Finance expense公允价值变动损益：Gain/loss of the change of fair value所得税：Income tax。

会计英语大全

第一讲会计英语的经常使用术语1.account n..账，账目a/c；账户e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；2.Accounting concepts 会计的大体前提1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营3）accounting period 会计分期financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量*权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付欠债3.Quality of accounting information 会计信息质量要求（1）靠得住性reliability（2）相关性relevance（3）可明白得性understandability（4）可比性comparability（5）实质重于形式substance over form（6）重要性materiality（7）谨慎性prudence（8）及时性timeliness4.Elements of accounting会计要素1）Assets: 资产– current assets 流动资产cash and cash equivalents 现金及现金等价物（bank deposit）inventory存货receivable应收账款prepaid expense 预付费用– non-current assets 固定资产property （land and building）不动产, plant 厂房, equipment 设备（PPE）e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.2）Liabilities: 欠债funds provided by the creditors. creditor债权人，赊销方– current liabilities 当期欠债non-current liabilities 长期欠债total liabilitiesaccount payable应付账款loan贷款advance from customers 预收款bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由发行）3）Owners’ equity: 所有者权益（Net assets）funds provided by the investors. Investor 投资者– paid in capital （contributed capital）实收资本– shares /capital stock （u.s.）股票retained earnings 留存收益同时记住几个单词dividend 分红beginning retained earnings ending retained earnings– reserve 储蓄金（资产重估储蓄金，股票溢价账户）e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.4）Revenue: 收入sales revenue销售收入interest revenue利息收入rent revenue租金收入5）Expense: 费用cost of sales销售本钱, wages expense工资费用6）Profit （income, gain）:利润net profit, net income5.Financial statement 财务报表1）balance sheet 资产欠债表2）income statement 利润表3）statement of retained earnings 所有者权益变更表4）cash flow statement 现金流量表6.Accounting cycle1）journal entries 日记账general journal 总日记账general ledger 总分类账trial balance试算平稳表adjusting entries 调整分录adjusted trial balance调整后的试算平稳表Financial statements 财务报表closing entry 完结分录2）Dr.—Debit 借Cr.—Credit 贷Double-entry system 复式记账7.Exercise 练习1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000 借：存货3,000Cr.cash 3,000 贷：现金3,000 2）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000 借：应收账款10,000Cr.sales revenue 10,000 贷：销售收入10,000 3）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 借：职工薪酬50,000Cr.bank deposit 50,000 贷：银行存款50,000 4）cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借：现金1,180Cr.sales revenue 1,180 贷：销售收入1,180 5）pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000 借：预付保险12,000Cr.bank deposit 12,000 贷：银行存款12,000第二讲存货1.Inventory n. 存货，库存（c.f.stock英式英语用法）常见词组inventory turnover 存货周转率inventory control 存货操纵beginning inventory初始存货ending inventory 期末存货take a physical inventory 盘库常见的存货形式：Type of business Type of inventory MerchandisingcompanyMerchandise inventory 商品存货Manufacturing company Raw materials 原材料Work in process（WIP）（处在生产过程中的）在制品，半成品Finished goods成品2.Inventory valuation存货的价值计量cost n. 本钱，费用direct costs 直接本钱indirect costs 间接本钱fixed costs 固定本钱cost accounting 本钱会计v.花费e.g. The office furniture of our company costs us $5,000.unit cost 单个本钱total cost 总本钱cost of sales （COS）= cost of goods sold（CGS）销货本钱sales revenue 销售收入这两个词常常被放在一路做计算Lecture examples:①A company sold 15 computers for US$1000 each.某公司以1000美元一台的价钱售出电脑共15台。

会计英语

会计英语accounting [4'kaunti6]n. 会计学,清算帐目information ['inf4'mei54n]n. 消息,知识,报告,通知,起诉,信息,情报n. 信息system ['sistim]n. 系统,体系,制度,分类,秩序,方式objective [3b'd9ektiv]n. 目的,受格,实物a. 客观的,外在的,受词的preparation ['prep4'rei54n]n. 准备,预备,预习statement ['steitm4nt]n. 陈述,指令,声明presentation ['prezen'tei54n]n. 赠与,陈述,介绍n. 简报cash [k15]n. 现金vt. 兑现,付现款profession [pr4'fe54n]n. 职业,表白,声明,公开宣布element ['elim4nt]n. 元件,元素,要素equation [i'kwei54n]n. 相等,等式,平衡ethics ['e7iks]n. 道德规范principle ['prins4pl]n. 原则,原理,主义environment [in'vai4r4nm4nt]n. 环境,外界,围绕discuss [dis'k8s]vt. 讨论,论述various ['vA4ri4s]a. 不同的,各种的,多方面的,杂色的,个别的,许多的affect [4'fekt]vt. 影响,假装,倾向于,感动n. 感情conduct ['k3nd4kt, k4n'd8kt]n. 行为,举动,指导vt. 引导,指挥,管理,实施vi. 引导,传导,指挥present ['preznt]n. 礼物,现在,瞄准a. 现在的,出席的,当面的vt. 介绍,引见,赠送,上演,呈现vi. 举枪瞄准introduce ['intr4'dju:s]vt. 介绍,引入,采用,输入concept ['k3nsept]n. 观念,概念explain [iks'plein]vt.vi. 解释,说明asset ['1set]n. 资产,有用的东西liability ['lai4'biliti]n. 责任,债务,倾向define [di'fain]vt. 定义,详细说明v. 定义illustrate ['il4streit]vt. 举例说明,作图解,阐明vi. 举例emphasize ['emf4saiz]vt. 强调,加强语气,着重interrelation [int4ri'lei54n]n. 相互关系interrelationshipn. 相护关系describe [dis'kraib]vt. 描述,描绘,画measure ['me94]n. 尺寸,量度器,量度标准,测量,量具,标准,程度,范围,限度,方法vt. 测量,测度,估量,分派,调节vi. 量activity [1k'tiviti]n. 活动,动作,活力impact ['imp1kt]n. 冲击,冲突,影响,效果vt. 挤入,撞击,压紧,对...发生影响communicate [k4'mju:nikeit]vt. 沟通,传达,感染vi. 通讯finding [faindi6]n. 发现,发现物,决定,裁决decision [di'si94n]n. 决定,决心,决断力maker ['meik4]n. 制造者,上帝,发期票的人scope [sk4up]n. 范围,机会,广度,导弹射程,观察仪器,眼界identify [ai'dentifai]vt. 识别,认明,鉴定,使等同于vi. 一致,变成一致economic [i:k4'n3mik]a. 经济上的,实用的,节省的event [i'vent]n. 事件,结果,竞赛n. 事件summarize ['s8m4raiz]vt.vi. 概述,总结,摘要而言broad [br3:d]a. 宽广的,辽阔的,主要的,显著的,广大的ad. 宽阔地n. 宽阔部分bookkeeping ['bukki:pi6]n. 簿记exhibit [ig'zibit]n. 展览品,陈列品,展览vt. 展现,陈列,展览vi. 开展览会flow [fl4u]n. 流程,流动,涨潮,泛滥,洋溢,流量vi. 流动,流泄,畅流,涌出,飘扬,川流不息vt. 淹没record ['rek3:d, ri'k3:d]n. 记录,履历,档案,诉状,唱片,报告,最高纪录vt. 记录,记载,标明,将...录音vi. 录音,被录音a. 创纪录的transaction [tr1n'z1k54n]n. 交易,办理,执行,和解,学报,报告书interpretation [in't4:pri'tei54n]n. 解释,演出,翻译intend [in'tend]vt. 计划,打算,意欲external [eks't4:nl]n. 外部,外面a. 外部的,客观的,表面的internal [in't4:nl]a. 内在的,国内的primary ['praim4ri]n. 最主要者,原色a. 主要的,初期的,根本的,基本的,首要的,原始的investor [in'vest4]n. 投资者creditor ['kredit4]n. 债权人labour ['leib4]n. 劳动,努力,工作,分娩,工人,劳工vi. 劳动,努力,苦干vt. 详细分析,麻烦union ['ju:nj4n]n. 联盟,联合,团结,协会,工会,结合resource [ri's3:s]n. 资源,财力,办法,消遣,机智earning ['4:ni6]n. 所赚的钱,所得,收入prospect ['pr3spekt, pr4s'pekt]n. 景色,希望,展望vt. 勘探,寻找vi. 勘探,有前途expect [iks'pekt]vt. 预期,盼望,期待collection [k4'lek54n]n. 收集,采集,募捐,丛书,文集expense [iks'pens]n. 费用,代价,损失,开支repayment [ri'peim4nt]n. 付还,偿还,报复,付还的钱negotiate [ni'g4u5ieit]vi. 商议,谈判,交涉vt. 谈妥,转让,处理wage [weid9]n. 薪水,工资,代价,报偿vt. 开展,进行vi. 在进行中agreement [4'gri:m4nt]n. 同意,合约,协议organization ['3:g4nai'zei54n]n. 组织,结构,团体form [f3:m]n. 形状,表格,形式vt.vi. 形成,排列,(使)组成n. 表单ownership ['4un45ip]n. 所有权,物主身份below [bi'l4u]ad. 在下面prep. 在下面sole [s4ul]n. 脚掌,鞋底,底部a. 唯一的,仅有的,单独的,独身的vt. 上以鞋底,触底single ['si6gl]a. 单身的,单纯的,单一的,专一的,孤独的,个别的n. 一个,单打vt. 选出n. 单精度型proprietorship [pr4'prai4t45ip]n. 所有权partnership ['pa:tn45ip]n. 合伙,合股corporation ['k3:p4'rei54n]n. 公司,合作,法人团体individual ['indi'vidju4l]n. 人,个人,个体a. 个别的,独特的entity ['entiti]n. 实体,实存物,存在legal ['li:gl]a. 法律的,法定的,合法的responsible [ris'p3ns4bl]a. 有责任的,负责的,责任重大的,可靠的debt [det]n. 债务,罪过unlimited ['8n'limitid]a. 无限的,不受限制的,无条件的obviously ['3bvi4sli]adv. (无比较级、最高级)[修饰整句]显然disadvantage ['dis4d'va:ntid9]n. 缺点,不利,坏处differ ['dif4]vi. 不一致,不同partner ['pa:tn4]n. 合伙人,股东,伙伴,伴侣vt. 与...合伙,组成一对vi. 做伙伴,当助手incorporate [in'k3:p4reit]a. 合并的,公司组织的,一体化的vt. 合并,使组成公司,具体表现vi. 合并,混合,组成公司local ['l4uk4l]a. 地方性的,当地的,局部的,乡土的n. 当地居民,本地新闻a. 本地的n. 局部law [l3:]n. 法律,法则,定律,法治,诉讼,司法界vi.vt. 起诉,控告separate ['sep4reit, 'sep4rit]n. 分开,抽印本a. 分开的,各别的,灵魂的,分隔的,单独的vi. 分开,隔开,分居hence [hens]ad. 因此,从此shareholder ['5A4hould4]n. 股东stockholder ['st3k4uld4]n. 股东liable ['lai4bl]a. 有义务的,应负责的,有...倾向的obvious ['3bvi4s]a. 明显的,明白的,显然的advantage [4d'va:ntid9]n. 优点,便利,好处,优势vt. 有助于divide [di'vaid]vi. 分开,分类,分裂vt. 分,分开,分裂,除n. 分配,分水岭v. 除share [5A4]n. 部分,参与,份额,参股,一份vt. 均分,分担,共有,分配,分享vi. 分享n. 共享stock [st3k]n. 树干,托盘,祖先,血统,原料,备料,股份a. 存货的,常备的,平凡的,繁殖用的,股票的,普通的vt. 装把手于,进货,备有,放牧vi. 出新芽,采购transferredv. 转移,移动,转让,迁移,迁移;vbl. 转移framework ['freimw4:k]n. 结构,骨架,组织,机构standard ['st1nd4d]n. 标准,规格,本位,军旗,旗a. 标准的,本位的,合规格的process ['pr4uses]n. 程序,进行,过程vt. 加工,处理,对...处置,对...起诉a. 经加工的,三色版的model ['m3dl]n. 模型,模范,模特儿a. 模范的,作模型用的vi. 做模型,做模特儿vt. 使模仿,塑造condition [k4n'di54n]n. 情况,条件vt. 以...为条件,决定,支配,使适应nationally ['n154n4li]ad. 以国民立场,举国一致,全国性represent ['repri'zent]vt. 表现,表示,描绘,讲述,声称,代表,象征,扮演,再上演vi. 提出异议acceptable [4k'sept4bl]a. 可接受的,合意的,合适的practice ['pr1ktis]n. 实践,练习,实行,开业,习惯vt.vi. 实践,实行,开业,实习,练习necessary ['nesis4ri]n. 必需品,日用品a. 必需的,必要的,必然的harmonization [h2:m4nai'zei54n]n. 调和化,融洽,一致global ['gl4ub4l]a. 通用的,全球的,全世界的,普遍的,综合的,球形的communication [k4'mju:nikei54n]n. 沟通,交通,通讯relevant ['reliv4nt]a. 有关联的,中肯的,有关系的,相应的,成比例的,适当的reliable [ri'lai4bl]a. 可靠的,可信赖的response [ris'p3ns]n. 反应,回答,响应v. 应答committee [k4'miti]n. 委员会engage [in'geid9]vi. 答应,从事,交战vt. 使忙碌,雇佣,使参加,使从事于recognize ['rek4gnaiz]vt. 认出,认可,赏识,公认vi. 具结achieve [4't5i:v]vt. 完成goal [g4ul]n. 目标,终点,守门员,球门,得分vi. 得分restructure [ri:'str8kt54]vt. 更改结构,重建构造,调整board [b3:d]n. 木板,甲板,会议桌,海岸vt. 乘船,供膳食,用板铺vi. 搭伙n. 板recommendation ['rek4men'dei54n]n. 推荐,介绍,推荐信,劝告shapingn. 整形addition [4'di54n]n. 附加,增加,加法issue ['i5u:]n. 发行,问题,后果,争端,出口vi. 发行,流出,传下,进行辩护,造成...结果vt. 使流出,放出,发给,发布underlying ['8nd4'laii6]a. 在下面的assumption [4's8mp54n]n. 假定,假装,视为当然之事qualitative ['kw3lit4tiv]a. 性质上的,质的,定性的characteristicsn. 特性capital ['k1pitl]n. 首都,大写字母,资产a. 首都的,重要的maintenance ['meintin4ns]n. 维护,保持,维修,生活费用,瞻养义务,扶养,坚持explanation ['ekspl4'nei54n]n. 解释,解说,说明provide [pr4'vaid]vt. 提供,供应,预备,装备vi.作准备,瞻养,规定overview ['ouv4vju:]n. 概观,总的看法n. 概述rule [ru:l]n. 规则,惯例,统治,控制,支配,规律,准则,破折号vt. 规定,统治,管理,裁决,支配,控制vi. 统治,管辖,裁定n. 规则,水线independent ['indi'pend4nt]n. 中立派,无党派者a. 独立的,自主的,不须依赖的,不受约束的unbiased [8n'bai4st]a. 没有偏见的verifiable ['verifai4bl]a. 能作证的,能证实的evidence ['evid4ns]n. 证据,迹象objectivity ['3bd9ek'tiv4ti](U) 1 客观性2 对象性cost [k3st]n. 代价,价值,费用vi. 花费vt. 使失去,值,需要,使花费concern [k4n's4:n]n. 关心,忧虑vt. 与...有关,使担心,挂虑monetary ['m8nit4ri]a. 货币的,金钱的unit ['ju:nit]n. 单位,分队,部队,装置,部件,单元a. 单位的,单元的common ['k3m4n]a. 通常的,共同的,通俗的,公共的currency ['k8r4nsi]n. 通货,流通,通用n. 货币,货币型assume [4'sju:m]vt. 假定,承担,摆架子vi. 专擅reflect [ri'flekt]vt. 反射,反映,招致,想到,思考vi. 反射,映出,思考,怀疑,指责,考虑operation ['3p4'rei54n]n. 操作,动作,手术,业务,作用,运算n. 运算oppose [4'p4uz]vt. 反对,以...对抗,抗争vi. 反对closed [kl4uzd]a. 关闭的,限于少数人的provided [pr4'vaidid]conj. 倘若contrary ['k3ntr4ri]a. 相反的,矛盾的,对立的n. 相反,对立面ad. 相反地period ['pi4ri4d]n. 时期,节,句点,周期a. 过去某段时期的int. 没有了specific [spi'sifik]n. 特效药,特性a. 特殊的,明确的,具体的,特定的,具有特效的periodicity [piri4'disiti]n. 定期性,周期性,周期数revenue ['revinju:]n. 收入,岁入,税务局,税收,岁入细目recognition ['rek4g'ni54n]n. 赞誉,认得,承认,重视,认识,认可relate [ri'leit]vt. 讲,叙述,与...有关vi. 有关,符合,相处得好realize ['ri4laiz]vt. 了解,实现,使显得逼真,把...变为现金vi. 变卖为现金regardless [ri'ga:dlis]a. 不管,不注意,不顾realization ['ri4lai'zei54n]n. 实现,领悟,实得match [m1t5]n. 比赛,火柴,对手vt. 使相配,使比赛,与...竞争vi. 结婚,相配allocate ['1l4'keit]vt. 分派,分配disclosure [dis'klou94]n. 发觉,败露,败露的事情full [ful]n. 全部a. 充满的,完全的,丰富的,详尽的,丰满的ad. 完全地,整整,十分n. 完整position\ [p4'zi54n]n. 位置,地位,身分,形势,姿势,立场,阵地vt. 安置,决定...的位置consistency [k4n'sist4nsi]n. 坚固性,浓度,一致性method ['me74d]n. 方法,办法,条理,秩序succeed [s4k'si:d]vi. 成功,继承,继续vt. 继承,接替comparable ['k3mp4r4bl]a. 可比较的,比得上的materiality [m4ti4ri'1liti]n. 实质性,具体性,有形ignore [ig'n3:]vt.不理睬,忽视,驳回v. 忽略benefit ['benifit]n. 利益vt. 有益于vi. 受益constraint [k4n'streint]n. 强制,局促conservatism [k4n's4:v4tiz4m](U) 1 a. 保守主义b. 保守性,保守的倾向2 [常 C~] (尤指英国) 保守党的主张[政策] least [li:st]n. 最少,最小,最小限度a. 最少的,最小的ad. 最没有,最少optimistic ['3ptimistik]a. 乐观的,乐观主义的,乐天的estimate ['estimit, 'estimeit]n. 估计,判断vt. 估计,评价,判断vi. 估计selectedpp. 选择amount [4'maunt]n. 数量,总额vi. 总计,等于equally ['i:kw4li]ad. 相等地,同样地,平等地likely ['laikli]a. 有可能的,合适的,前途有望的ad. 或许,可能overstate ['ouv4'steit]vt. 夸大的叙述,夸张value ['v1lju:]n. 价值,重要性,价格,估价,评价vt. 评价,估价,重视n. 计算结果akin [4'kin]a. 血族的,同族的,同种的conceptual [k4n'sept5u4l]a. 概念上的noted ['n4utid]a. 著名的,显著的,扬名的exception [ik'sep54n]n. 例外,除外,异议evaluate [i'v1ljueit]vt. 评估,评价,赋值profitability [pr3fit4'biliti]n. 收益性,利益率solvency ['s3lv4nsi]n. 偿付能力,资力,溶解力final ['fainl]n. 结局,决赛,期末考试a. 最后的,终极的,决定性的product ['pr3d4kt]n. 产品,结果,成绩,乘积manner ['m1n4]n. 样子,礼貌,风格fulfill [ful'fil]vt. 实践,履行,实行,满足,结束interrelate [int4ri'leit]vt.vi. (使)相互关连arisen [4'rizn]a. 兴起的,出现的probable ['pr3b4bl]n. 有希望的候选人,可能的事情a. 很可能的,大概的,象真实的obtain [4b'tein]vt. 获得,达到vi. 流行create [kri1:3'eit]vt. 创造,建造,引起,把...列为announce [4'nauns]vt. 宣布,显示,预告vi. 当报幕员,宣布参加竞选adopt [4'd3pt]vt. 采用,收养,接受substantial [s4b'st1n54l]n. 重要部分,本质a. 实质上的,物质的,有内容的,结实的address [4'dres]n. 住址,演说,灵巧,求爱vt. 发表,写地址particular [p4'tikjul4]n. 个别项目,详细说明a. 特别的,独有的,挑剔的past [past]n. 过去,往时a. 过去的,结束的,卸任的prep. 越过,晚于,超越vbl. pass的过去分词tangible [t1nd94bl]n. 有形资产a. 实体的,明白的,有形的,明确的intangible [in't1nd94bl]a. 难以明了的,无形的account [4'kaunt]n. 帐目,报告,估计,原因,记录,算账vi. 解释,认为,占,杀死,得分vt. 认为receivable [ri'si:v4bl]a. 可接受的,可信的n. 应收帐款merchandise ['m4:t54ndaiz]n. 商品,存货vi.vt. 交易,买卖inventory ['inv4n't4uri]n. 详细目录,存货清单vt. 列入详细目录,清点存货supply [s4'plai]n. 补给,供给,供应品vt. 补给,供给,代理,补充,提供vi. 替代equipment [i'kwipm4nt]n. 装备,设备品,才能machine [m4'5i:n]n. 机器,机械装置,机械般工作的人,设计vt. 以机器制造patent ['peit4nt]n. 专利权,执照,专利品a. 专利的,显著的,新奇的vt. 取得...的专利权,请准专利trademark ['treidm2:k]n. 商标copyright ['k3pirait]n. 版权,著作权source [s3:s]n. 来源,水源,源,原始资料n. 来源sacrifice ['s1krifais]n. 牺牲,供俸,祭品vt. 牺牲,祭祀,贱卖vi. 献祭arise [4'raiz]vi. 站立,出现,起来obligation ['3bli'gei54n]n. 义务,责任,恩惠,契约,约束transfer [tr1ns'f4:]n. 迁移,移动,传递,转让,转移,换车vt. 转移,调转,调任,转让,传递,改变vi. 转移,转学,换车service ['s4:vis]n. 服务,贡献,雇佣,公职,劳役,服役,功劳,行政部门,送达,仪式vt. 保养,维修a. 武装部队的,服务性的,仆人的,耐用的payable ['pei4bl]a. 可付的,应付的,有利益的note [n4ut]n. 笔记,记录,注解,评论,符号,显要,照会,便笺,备忘录vt. 记录,注解,注意interest ['intrist]n. 兴趣,嗜好,利息,利益,势力,趣味,爱好vt. 使感兴趣,与...有关系bond [b3nd]n. 结合,债券,契约,粘合剂,关栈保留,键,保证人vt. 存入关栈,粘着vi. 结合simply ['simpli]ad. 只是,简直,坦白地,简单地,只须residual [ri'zidju4l]a. 残渣的,剩余的n. 残渣,剩余,余数remain [ri'mein]vi. 保持,逗留,剩余deduct [di'd8kt]vt. 扣除,演绎enterprise ['ent4praiz]n. 企业,事业心,进取心,干事业claim [kleim]n. 要求,要求权,断定vt. 要求,请求,主张net [net]n. 网,网状物,实价,净利,罗网a. 净余的,纯粹的vt. 用网捕,撒网,净赚,得到vi. 编网determine [di't4:min]vt.vi. 决定,决心formula ['f3:mjul4]n. 公式,定则,客套语increase [in'kri:s, 'inkri:s]n. 增加,增进,利益vt. 增加,加大vi. 增加,繁殖during ['dju4ri6]prep. 在...的时候inflow ['inflou]n. 流入,流入物enhancement增强enhance [in'ha:ns]vt. 提高,加强,增加decrease [di'kri:s, 'di:kri:s]n. 减少,减少之量vi.vt. 减少contribution ['k3ntri'bju:54n]n. 捐助,捐助之物,贡献participant [pa:'tisip4nt](C) 参加者,参与者; 有关系者[in] adj. 参与的,参加的; 有关系的definition ['defi'ni54n]n. 定义,精确度,清晰度encompass [in'k8mp4s]vt. (文语)1 围绕,包围2 包含,含有3 造成 <坏的结果等>gain [gein]n. 增益,获得,利润,腰槽,增加,收获vt. 得到,增进,赚到,开腰槽于vi. 获利,增加ordinary ['3:din4ri]a. 平常的,普通的,平凡的n. 推事sale [seil]n. 出售,卖,拍卖,销售额fee [fi:]n. 费用,小费,所有权vt. 付费给dividend ['dividend]n. 被除数,股利royalty ['r3i4lti]n. 皇室,王权,庄严rent [rent]n. 租金,房租,出租物,分裂,破裂处,裂缝vt. 租用,租出,强夺vi. 出租a. 分裂的,破裂的vbl. rend 的过去式和过去分词detail ['di:teil]n. 细节,详情vt. 详述,选派vi. 画详图property ['pr3p4ti]n. 财产,所有权,性质n. 属性exchange [iks't5eind9]n. 交换,汇兑,交易所vt.vi. 交换,交易,兑换customern. 消费者central ['sentr4l]a. 中央的,重要的confuse [k4n'fju:z]vt. 使混乱,使狼狈,使困惑outflow ['autflou]n. 流出,流出物depletion [di'pli:54n]n. 消耗,耗尽,放血incurrence [in'k8r4ns]n. 招致distribution ['distri'bju:54n]n. 分配change [t5eind9]n. 变化,找回的零钱,找头,更换vt. 改变,换车,兑换withdrawal [wi0'dr3:l]n. 撤退,退回,取消,停止服药,退股,退隐retain [ri'tein]vt. 保持,保有,聘请,记得,留住parallel ['p1r4lel]n. 平行,对比,相匹敌之物a. 平行的,相似的vt. 与...平行,与...相似,相比,使平行prepare [pri'pA4]vt. 准备,筹备,使有准备,训练,调配,制订,配备vi. 预备closing ['klouzi6]n. 结束a. 结束的section ['sek54n]n. 区段,部分,区域,节,一段,截面,处,科,界,区,组vt. 分段,切片vi. 被切成片n. 扇区corporate ['k3:p4rit]n. 组织similar ['simil4]a. 相似的,类似的n. 相似的东西manager ['m1nid94]n. 经理,管理员n. 管理器consulting [k4n's8lti6]a. 商议的,咨询的,顾问资格的rental ['rentl]n. 地租的,总额,地租收入a. 租借的,地租的figure ['fig4]n. 图形,数字,形状vt. 描绘,表示,演算,认为vi. 出现,估计,出名construct [k4n'str8kt]vt. 构造,建造,想出,作图n. 构成物receipt [ri'si:t]n. 收据,收入,收到vt. 开...的收据payment ['peim4nt]n. 付款,支付,报应,偿还,偿还financing [fai'n1nsi6]n. 融资,财务,资金perform [p4'f3:m]vt. 履行,完成,执行,表演vi. 行动,演出audit ['3:dit]n. 稽核,查帐vt. 稽核,旁听vi. 查账regulatory ['regjul4t4ri]a. 取缔的,统制的,调整的forensic [f4'rensik]a. 法院的,关于法庭的,适合于辩论的n. 辩论术budget ['b8d9it]n. 预算vi. 编预算vt. 编入预算,安排a. 廉价的management ['m1nid9m4nt]n. 经营,支配,管理investigation [in'vesti'gei54n]n. 调查,研究related [ri'leitid]a. 有关系的,有关联的,叙述的,讲述的lendern. 出借人,贷方trader ['treid4]n. 商人,商船director [di'rekt4]n. 主任,主管,导演planner ['pl1n4]n. 计划者categorize ['k1tig4raiz]vt. 把…分类; 将…归类private ['praivit]a. 私人的,秘密的,私立的,隐蔽的n. 士兵,阴部a. 私人的employer [im'pl3i4]n. 雇主,老板offer ['3f4]n. 出价,提议,意图,报价vt. 提供,出价,奉献,演出,使出现,企图vi. 出现,献祭,提议general ['d9en4r4l]n. 一般,将军,大体a. 一般的,普遍的,总的,大体的n. 常规accountant [4'kaunt4nt]n. 会计员,会计师client ['klai4nt]n. 客户,顾客,委托人n. 客户advisory [4d'vaiz4ri]a. 劝告的,顾问的,咨询的return [ri't4:n]n.回来,返回,来回票,归还,报答,报告书a. 返回的,回程的,重现的,反向的vi. 回返,归还,回来vt. 归还,还,回报,回答,获得,申报government ['g8v4nm4nt]n. 政府,内阁accumulate [4'kju:mjuleit]vt.vi. 积聚,堆积federal ['fed4r4l]a. 联邦的,联合的,同盟的provincial [pr4'vin54l]n. 乡下人,地方人民a. 省的,地方的,偏狭的municipal [mju:'nisip4l]a. 市政的,自治区的,内政的classification ['kl1sifi'kei54n]n. 分类,分级essential [i'sen54l]n. 要素,要点,本质a. 必要的,重要的,本质的against [4'geinst, 4'genst]prep. 反对,靠,倚effect [i'fekt]n. 结果,影响,效果,印象vt. 招致,引起,完成v. 效果function ['f86k54n]n. 功能,函数vi. 活动,运行,行使职责simplesta. 简单的,单纯的complex ['k3mpleks]n. 合成物,情结,复杂a. 复杂的,合成的calculate ['k1lkjuleit]vt.vi. 计算,考虑,计划,打算purchase ['p4:t54s]n. 购买,购买品,起重装置,紧握,价值vt. 购买,赢得,努力取得,举起schedule ['5edju:l]n. 时间表,一览表,计划表,议事日程vt. 预定,编制目录,制...表,安排firm [f4:m]n. 公司,商号a. 坚定的,坚强的,牢固的,结实的,坚硬的,确定的,严格的,坚挺的vt. 使牢固,使坚定vi. 变稳固,变坚实ad. 稳固地prominent ['pr3min4nt]a. 卓越的,显著的,凸出的,突起的sensitive ['sensitiv]a. 敏感的,易感的,灵敏的,感光的ethical ['e7ikl]a. 伦理的,民族的,民族特有的code [k4ud]n. 码,密码,法规,法典vt. 把...编码,制成法典n. 代码serve [s4:v]vt. 可作...用,服务,经历,招待,对待,送交vi. 服务,服役,侍应,开球,有用,适合n. 发球,开球develop [di'vel4p]vt. 发展,发达,显影,洗印,进步vi. 发展,生长moral ['m3r4l]n. 道德,品行,寓意a. 道德的,品性端正的,良心的authority [3:'73riti]n. 权威,专家,威信overemphasis [ouv4r'emf4sis]n. 过分的强调vt.vi. 过分强调eliminate [i'limineit]vt. 除去,排除,剔除,消除criticism ['kritisiz4m]n. 批评,评论,非难character ['k1rikt4]n. 个性,字元,人物,资格,品格reason ['ri:zn]n. 理由,原因,理智,理性,前提,道理vt. 说服,推论,辩论vi. 推论,劝说,思考ability [4'biliti]n. 能力,才干widespread ['waidspred]a. 广布的,普及的,流传宽广的media ['mi:di4]n. 媒体coverage ['k8v4rid9]n. 覆盖的范围,保险总额,新闻报导involve [in'v3lv]vt. 包括,使陷于,潜心于,包围host [h4ust]n. 许多,主人,旅馆招待vt. 当主人招待misdeed ['mis'di:d]n. 罪行,犯罪insider ['in'said4]n. 内部的人,会员,知道内情的人tradingn. 交易evasion [i've94n]n. 逃避,藉口failure ['feilj4]n. 失败,失败者,破产,缺乏,不足fraud [fr3:d]n. 骗子,欺骗,欺诈,诡计unethical [8n'e7ikl]adj. 1 不道德的2 违反 (特定职业等的) 道义 [规范]的,卑鄙的behaviour [bi'heivj4]n. (英)= behaviorthreat [7ret]n. 恐吓,恶兆,威胁confidence ['k3nfid4ns]n. 信心lawn [l3:n]n. 草地,草坪,薄麻布several ['sevr4l]a. 几,一些,各自的,不同的pron. 几个contract ['k3ntr1kt, k4n'tr1kt]n. 合约,婚约,契约vt. 使缩短,感染,缔结,承包,订约vi. 订约,承包deposit [di'p3zit]n. 存款,定金,堆积物vt. 存放,堆积vi. 沉淀cheque [t5ek]n. 支票truck [tr8k]n. 卡车,货车,交易,来往,实物工资,废话,废物,供应市场的蔬菜vt. 交易,交往,以卡车运输vi. 驾驶卡车,以物易物gas [g1s]n. 汽油,瓦斯,气体lubrication ['lu:bri'kei5n](U) 润滑,油润; 注油 (法)hire ['hai4]n. 租金,租用,雇用vt. 雇请,出租vi. 受雇insurance [in'5u4r4ns]n. 保险,保险业,保险费require [ri'kwai4]vt. 需要,命令,要求worksheetn. 操作说明column ['k3l4m]n. 专栏,圆柱,纵队n. 列,柱形图heading ['hedi6]n. 标题,起始字,方向n. 上标题item ['ait4m]n. 项目,条款n. 项false [f3:ls]a. 错误的,虚伪的,假的,不老实的ad. 欺诈地protect [pr4'tekt]vt. 防卫,保护,警戒lend [lend]vt. 借,贷款给,出租,提供,增添vi. 贷款。

会计英语

beginning inventory :期初存货cost of goods sold :销货成本depreciation :n.折旧distribution :n.配销freight :n.运费gross margin :毛利income statement :损益表net income :净损益，净收入net sales :销货净额operating expense :营业费用sales revenue :销货收入accumulated depreciation :备抵折旧asset :n.资产balance sheet :资产负债表contributed capital :实缴股本fixed asset :固定资产liability :n.负债notes payable :应付票据prepaid expense :预付款项retained earnings :保留盈余stockholders' equity :股东权益cash on delivery :货到付款delay :v.延迟free on board :船上交货ground delivery :海陆运输letter of credit :信用状lump sum :一次付清Net 30 :货到后三十日付款net weight :净重pallet :n.(装卸、搬运货物用的)货板rush order :紧急订单；急件shipment :n.货运物；货运customs duty :关税duty-free :a.免税的export :n.出口import ban :进口禁令import restriction :进口限制import substitution :进口替代non-tariff barrier :非关税壁垒quarantine :n.检疫；隔离quota :n.配额smuggling :n.走私currency :n.货币，通货devalue :v.贬值downward :a.下降的，向下的exchange rate :汇率float :v.浮动fluctuation :n.变动，波动foreign exchange :外汇foreign exchange loss :汇兑损失in dollar terms :以美元换算intervention :n.干预；介入peg :n.连动；紧盯(某货币) purchasing power parity :购买力平价selling pressure :卖压volatile :a.不稳定的；易波动的bailout :n.紧急援助creditor nation :债权国developed country :已开发国家emerging market :新兴市场European Union :欧盟G10 :十大工业国globalization :n.全球化IMF :国际货币基金sanction :n.制裁summit :n.高峰会World Bank :世界银行WTO :世贸组织budget bill :预算案budget deficit :预算赤字economic policy :经济政策economic reform :经济改革electricity :n.电力infrastructure :n.基础建设investment environment :投资环境monetary policy :货币政策real estate :房地产subsidy :n.补助，补贴unemployment rate :失业率economic fluctuation :经济波动inflation :n.通货膨胀lagging indicator :落后指标optimistic :a.乐观的outlook :n.展望recession :n.景气衰退recovery :n.复苏stagnant :a.停滞的turnaround :n.(营业、经济等的)突然好转bubble economy :泡沫经济current account :经常帐deficit :n.赤字；逆差domestic demand :国内需求economic growth :经济成长economic statistics :经济统计export-oriented economy :出口导向经济foreign exchange reserve :外汇存底GDP :n.国内生产毛额index :n.指数indicator :n.指标liberalization :n.自由化macroeconomics :n.总体经济学market economy :市场经济standard of living :生活水平undersupply :n.供给不足assignment :n.分派；任务audit :n.稽查；稽核authority :n.权限bankruptcy :n.破产corner the market :垄断市场corporate culture :企业文化development :n.发展；开发diversify :v.多角化;多样化downsize :v.缩编innovation :n.创新merger :n.合并；并购operation :n.营运risk :n.危机；风险strategy :n.策略subordinate :n.下属track record :绩效纪录branch office :分公司company profile :公司概况core business :核心事业corporation :n.公司，企业found :v.创立headquarters :n.总公司joint venture :合资企业limited liability :有限责任listed company :上市公司market capitalization :市价总值merger :n.合并nonprofit :a.非营利的state-run enterprise :国营企业subsidiary :n.子公司charitable donation :慈善捐款deduction :n.扣除；扣除额dependent :n.被抚养人e-filing :n.网络报税exemption :n.免税额filing status :报税身分head of household :户长married filing separately :已婚分报return :n.退税；收益tax arrears :欠税，滞纳税金tax credit :税款扣抵额tax evasion :逃(漏)税tax return :报税单tax saving :节税unearned income :非劳动收入alimony :n.赡养费corporate tax :企业税direct tax :直接税excluding tax :不含税gift tax :赠与税income tax :所得税inheritance tax :遗产税IRS (Internal Revenue Service) :美国国税局progressive taxation :累进课税tax break :减税优惠tax increase :增税tax reform :税务改革tax revenue :税收taxation :n.课税；征税taxpayer :n.纳税人cashier's check:本票check:n.支票clearing house:票据交换所；清算所endorse:v.背书financial institution:金融机构mature:v.(定存、票据等)到期money order:汇票paycheck:n.薪资支票stop payment:止付postdated check:远期支票traveler's check:旅行支票invoice :n.发票ledger :n.分类帐non-payment :n.未付，未缴outstanding :a.未偿付的overcharge :v.索价过高，溢收费用overdue :a.逾期的payment terms :付款条件receipt :n.收据reimbursement request :请款单remittance :n.汇款。