会计专业英语词汇大全

会计专业英语词汇
Accounting system 会计系统
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Audit 审计
Balance sheet 资产负债表
Bookkeepking 簿记
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 办理会计证书Certificate Public Accountant注册会计师
Cost accounting 成本会计
External users 外部使用者
Financial accounting 财政会计
Financial Accounting Standards Board 财政会计准那么委员会Financial forecast 财政预测
Generally accepted accounting principles 公认会计原那么General-purpose information 通用目的信息
Government Accounting Office 当局会计办公室Income statement 损益表
Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 办理会计师协会Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制布局
Internal Revenue Service 国内收入署
Internal users 内部使用者
Management accounting 办理会计
Return of investment 投资回报
Return on investment 投资报答
Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表
Statement of financial position 财政状况表
Tax accounting 税务会计
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原那么
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
Expenses 费用
Financial statement 财政报表
Financial activities 筹资活动
Going-concern assumption 持续经营假设Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量Operating activities 经营活动
Owner's equity 所有者权益Partnership 合伙企业
Positive cash flow 正现金流量Retained earning 留存利润
Revenue 收入
Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar assumption 不变货币假设Stockholders 股东
Stockholders' equity 股东权益
Window dressing 门面点缀
Account 帐
政治风险political risk
再开票中心re-invoicing center
现代办理会计专门方法 special methods of modern management accounting
现代办理会计modern management accounting
提前与延期支付Leads and Lags
特许权使用办理费fees and royalties
跨国成本成本的计算the cost of capital for foreign investments
跨国运转成本会计multinational working capital management
跨国经营企业业绩评价multinational performance evaluation
经济风险办理managing economic exposure
交易风险办理managing transaction exposure
换算风险办理managing translation exposure
国际投资决策会计foreign project appraisal
国际存货办理international inventory management
股利转移dividend remittances
公司内部贷款inter-company loans
冻结资金转移repatriating blocked funds
冻结资金保值maintaining the value of blocked funds
调整后的净现值adjusted net present value
配比原那么matching
旅游、饮食效劳企业会计accounting of tourism and service
施工企业会计accounting of construction enterprises
民航运输企业会计accounting of civil aviation transportation enterprises
企业会计business accounting
商品畅通企业会计accounting of commercial enterprises
权责发生制原那么accrual basis
农业会计accounting of agricultural enterprises
实现原那么realization principle
历史成本原那么principle of historical cost
外商投资企业会计 accounting of enterprises with foreign investment 通用报表all-purpose financial statements
铁路运输企业会计accounting of rail way transportation enterprises
所有者权益owners equity
本色量于形式substance over form
修正性惯例principle of exceptions
信息系统论information system perspective
相关性原那么relevance
微不雅会计micro-accounting
客不雅性原那么objectivity
可比性原那么comparability
谨慎性原那么prudence
金融企业会计accounting of financial institutions
交通运输企业会计accounting of communication and transportation enterprises
建设单元会计accounting of construction units
记账本位币recording currency
计量属性measurement attributes
及时性原那么timeliness
货币计量monetary measurement
会计准那么accounting standards
会计主体accounting entity
会计职业道德accounting professional ethics
会计本能机能functions of accounting
会计预测accounting forecasting
会计要素accounting elements
会计研究accounting research
会计学科体系accounting science system
会计学accounting
会计信息accounting information
会计任务targets of accounting activities
会计人员accounting personnel
会计确认accounting recognition
会计目标accounting objective
会计理论布局theoretical structure of accounting
会计理论accounting theory
会计控制accounting control
会计决策accounting decision making
会计监督accounting supervision
会计假设accounting assumption
会计记录accounting records
会计计量accounting measurement
会计机构accounting department
会计环境accounting environment
会计核算financial accounting
会计办理体制system of accounting administration
会计分期accounting periods
会计对象accounting object
会计等式accounting equation
会计本质nature of accounting
会计报表accounting statements
宏不雅会计macro-accounting
会计accounting
汇总报表combination statements
划分成本性支出与收益性支出原那么 distinguishment between capital expenditure and revenue expenditure
合并报表consolidated financial statements
办理活动论management activities perspective
办理会计management accounting
办理东西论management tool perspective
股份制企业会计accounting of stock companies
公认会计原那么 generally accepted accounting principle, GAAP
公共会计public accounting
工业会计accounting of industrial enterprises
个别报表individual statements
高新技术企业会计 accounting of high technology enterprises 负债liability
费用expense
反响价值feedback value
对外经济合作企业会计accounting of foreign economic cooperation enter prises
对外报表external statements
对内报表internal statements
一致性原那么consistency
艺术论art perspective
房地产开发企业会计accounting of real estate enterprises 邮电通信企业会计accounting of post and telecommunication enterprises
预测价值forecast value
真实与公允true and fair view
持续经营going concern
成本报表cost statement
财政会计原那么financial accounting principles
财政会计概念框架financial accounting conceptual framework 财政会计financial accounting
当局及非营利组织会计governmental and non-profit organization accounting
重要性原那么materiality
专用报表special purpose financial statements
资产assets
资金funds
资金运动funds movement
财政陈述financial report
财政报表要素elements of financial statements
财政报表financial statements
币值不变假设constant-dollar assumption
保险企业会计accounting of insurance companies
收入确实认recognition of revenue
公司债券发行价格corporate bond issuing price
固定资产折旧depreciation of fixed assets
可转换债券convertible bonds
加速折旧法accelerated depreciation methods
公司债券利率interest rate on debenture
应收账款出借assignment of accounts receivable
无担保债券debenture bonds
后进先出法last-in, first-out, LIFO
应付单据贴现discount on notes payable
先进先出去first-in, first-out缩写FIFO
在发建工程constructions in process
固定资产更换与改良improvements and replacements of fixed assets
实地皮存制periodic inventory system
收益总括不雅点all-inclusive concept of income
可变现净值法net realizable value
固定资产扩建additions of fixed assets
应收账款出售sale or factoring of accounts receivable 或有负债contingent liability
销货退回与折让sales returns and allowances
零售价格法retail method
现金折扣cash discount
公司债券bonds payable
发卖法sale method
应付单据notes payable
认股权stock rights
固定资产补缀repairs and maintenance of fixed assets 有担保债券mortgage bonds
发卖费用selling expenses
应付股利dividends payable
应收单据notes receivable
无形资产intangible assets
收款法collection method
所得税income tax
流动负债current liabilities
出产法production method
废弃和生置法retirement and replacement method
盘存法inventory method
流动资产current assets
购货折扣purchases discounts
商誉goodwill
应收账款accounts receivable
投资收益investment income
营业利润operating income
股本capital stock
公司债券偿还redemption of bonds
坏账bad debts
固定资产重估价revaluations of fixed assets
银行存款cash in bank
固定资产fixed assets
利益分配profit distribution
应计费用accrued expense
商标权trademarks and trade names
净利润net income
应付利润profit payable
收益债券income bonds
利息成本化capitalization of interests
预付账款advance to supplier
其他应收款other receivables
现金cash
公司债券发行corporate bond floatation
应付工资wages payable
实收成本paid-in capital
盈余公积surplus reserves
股利dividend
应交税金taxes payable
负商誉negative goodwill
费用确实认recognition of expense
短期投资temporary investment
短期借款short-term loans
递延资产deferred charges
当期经营不雅点current operating concept of income 存货发卖的影响effects of inventory errors
折旧方法depreciation method
折旧率depreciation rate
支出payment
直线法straight-line
职工福利基金welfare fund
专利权patents
住房基金housing fund
重置成本法replacement costing
专有技术know-how
专营权franchises
成本公积capital reserves
资产负债表balance sheet
自然资源natural resources
存货inventory
偿债基金sinking fund
持久应付款long-term payables
持久投资long-term investments
持久借款long-term loans
持久负债long-term liability of long-term debt
财政费用financing expenses
拨定留存收益appropriated retained earnings
尺度成本法standard costing
变更成本法variable costing
版权copyrights
汇总原始凭证cumulative source document．
汇总记账凭证核算形式bookkeeping procedure using summary vouchers
工作草稿working paper
复式记账凭证multiple account titles voucher
复式记账法Double entry bookkeeping
复合分录compound entry
划线更处死correction by drawing a straight ling
汇总原始凭证cumulative source document．
会计凭证accounting document．
会计科目表chart of accounts
会计科目account title
红字更处死correction by using red ink
会计核算形式bookkeeping procedures
过账posting
会计分录accounting entry
会计循环accounting cycle
会计账簿Book of accounts
活页式账簿loose-leaf book
调集分配账户clearing accounts
计价比照账户matching accounts
记账方法bookkeeping methods
记账规那么recording rules
记账凭证voucher
记账凭证核算形式Bookkeeping procedure using vouchers
记账凭证汇总表核算形式bookkeeping procedure using categorized account summary
简单分录simple entry
结算账户settlement accounts
结账closing account
结账分录closing entry
借贷记账法debit-credit bookkeeping
局部清查partial check
卡片式账簿card book
跨期摊提账户inter-period allocation accounts
累计凭证multiple-record document．
联合账簿compound book
明细分类账簿subsidiary ledger
明细分类账户subsidiary account
盘存账存inventory accounts
平行登记parallel recording
全面清查complete check
日记总账combined journal and ledger
日记总账核算形式bookkeeping procedure using summarized journal
三式记账法triple-entry bookkeeping
实账户real accounts
试算表trial balance
试算平衡trial balancing
收付记账法receipts-payment bookkeeping
收款凭证receipt voucher
损益表账户income statement accounts
通用记账凭证general purpose voucher
通用日记账核算形式bookkeeping procedure using general journal 外来原始凭证source document．nbspfrom outside
现金日记账cash journal
虚账户nominal accounts
序时账簿book of chronological entry
一次凭证single-record document．
银行存款日记账deposit journal
永续盘存制perpetual inventory system
原始凭证source document．
暂记账户suspense accounts
增减记账法increase-decrease bookkeeping
债权结算账户accounts for settlement of claim
债权债务结算账户accounts for settlement of claim and debt
债务结算账户accounts for settlement of debt
账户account
账户编号Account number
账户对应关系debit-credit relationship
账项调整adjustment of account
专用记账凭证special-purpose voucher
转回分录reversing entry
资金来源账户accounts of sources of funds
资产负债账户balance sheet accounts
转账凭证transfer voucher
资金运用账户accounts of applications of funds
便宜原始凭证internal source document．
总分类账簿general ledger
总分类账户general account
附加账户adjunct accounts
付款凭证payment voucher
分类账簿ledger
多栏式日记账核算形式bookkeeping procedure using columnar journal
对账checking
对应账户corresponding accounts
按期清查Periodic checking method
按期盘存制periodic inventory system
订本式账簿bound book
调整账户adjustment accounts
调整分录adjusting journal entry
单式记账凭证single account title voucher
单式记账法single-entry bookkeeping
从属账户Secondary accounts
成本计算账户costing accounts
财富清查physical inventory
簿记bookkeeping
不按期清查non-periodic checking method
补充登记法correction by extra recording
表外账户off-balance sheet accounts
备抵账户provision accounts
备抵附加账户provision and adjunct accounts
备查账簿memorandum。