会计专业基础英语

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会计专业英语

资产负债表Balance Sheet As at Dec. 31, 2007损益表Income StatementFor the year ended Dec. 31, 2007现金流量表Cash Flow StatementFor the year ended Dec. 31 2007所有者权益变动表Statement of Changes in Equity For the year ended Dec. 31 2007会计确认reorganization计量measurement 表述presentation 揭示（附注）disclosureChap. 1会计基本假设underlying assumptions 会计主体假设separate-entity assumption 持续经营假设continuity assumption Going-concern assumption会计分期accounting period 货币计量unit-of-measure assumption币值稳定Nominal dollar capital maintenance assumption会计信息质量要求qualitative criteria 可靠性reliability相关性relevance 可理解性understandability可比性comparability 实质重于形式substance over form历史成本historical cost重置成本replacement cost可实现净值net-realizable value现值present value公允价值fair value财务报告financial statement资产负债表Balance Sheet利润表Income Statement现金流量表Cash Flow Statement所有者权益变动表Statement of Changes in Equity附注notesDisclosure notesChap. 2货币资金monetary assets现金cash银行账户bank account现金等价物cash equivalentChap. 3金融资产financial instruments以公允价值计量且变动计入当期损益的金融资产Measure at fair value through profit or loss交易性金融资产held for trading指定为以公允价值计量且变动计入当期损益的金融资产Identified as at fair value through profit or loss持有到期投资Held-to –maturity investment贷款和应收账款Loans and receivables可供出售金融资产available-for-sale financial assets减值impairment减值损失impairment lossChap. 4存货inventory存货的种类：Classification of inventory原材料raw materials inventory在产品work-in-progress inventory半成品component parts产成品finished goods inventory商品merchandise inventory周转材料supplies inventory发出存货的计量cost flow assumption先进先出法first-in-first-out (FIFO)后进先出法last-in-first-out (LIFO)移动加权平均法moving-average unit cost全月一次加权平均法weighted-average system个别计价法（具体辨认法）specific identification期末存货的计量ending balance of inventory成本与可变现净值孰低lower-of –cost-or-market valueNet-realizable value存货跌价准备Allowance to reduce inventory to LCM资产减值损失—存货减值损失loss of impairment on assets ---- loss of impairment on inventory Chap. 5长期股权投资long-term investment –shareInvestment in subsidiary ***成本法cost method权益法equity method投资收益investment income可转换convertibleChap. 6固定资产capital assets在建工程wok-in-progress construction折旧amortization平均年限法straight-line-method工作量法unit-of- production双倍余额递减法declining-balance method年数总和法sum-of-the-years-digits method后续支出subsequent expenditure资本化capitalized cost费用化expensed cost处置retirement and disposal持有待售的固定资产capital assets held for sale固定资产清理disposal of capital assets固定资产减值准备allowance of impairments on capital assetsChap. 7无形资产intangible assets专利权patents非专利技术industrial design registration商标权trademarks and trade name著作权copyright特许权franchise rights土地使用权rights of using landChap. 8投资性房地产investment property / profitable estateChap. 9非货币性资产交换non-monetary assets exchange商业实质commercial substanceChap. 10资产减值assets impairment估计evaluation资产组assets group cash generate unit商誉goodwillChap. 11负债liabilities流动负债current liabilities非流动负债non-current liabilities初始计量initial measurement辞退福利fire fringe进口import出口export可转换公司债券convertible bondChap. 12所有者权益equity实收资本issued capital资本公积capital reserve股本溢价share premium留存收益retained earnings未分配利润distributed profitChap. 13完工百分比法percentage of completion method建造合同construction contract直接法direct method间接法indirect method分部报告segment report关联方related party租赁lease担保guaranteeChap. 15或有事项contingencies或有资产contingent assets或有负债contingent liabilities亏损合同onerous contractChap.16重组reorganization /resutructionChap. 18借款费用borrowing costs borrowing expenditure溢价premium折价discount资本化capitalize costsChap. 20所得税income tax计税基础tax base永久性差别permanent difference暂时性差别temporary difference应纳税暂时性差异taxable temporary differences可抵扣暂时性差异deductible temporary difference递延所得税资产deferred tax assets递延所得税负债deferred tax liabilitiesChap. 21外币折算translation of foreign currency外币交易foreign currency transactions外币财务报表折算translation of foreign currency financial statement 即期汇率current exchange rate远期汇率future exchange rate通货膨胀inflationChap. 22出租人lessor承租人lessee经营租赁operating lease融资租赁finance lease / capital lease售后租回sale and leasebackChap. 23会计政策、会计估计变更和差错更正Changes in accounting policies, changes in accounting estimates and corrections of errors 会计估计Accounting estimatesChap. 24资产负债表日后事项Events after the balance sheet date调整事项Adjusting event非调整事项Unadjusting event利润分配profit allocation以前年度损益调整retained earnings--prior year adjustmentUndistributed profit—prior year adjustmentChap. 25企业合并corporate combination长期股权投资long-term investment--shareInvestment in subsidiary ***Chap. 26合并财务报表consolidated financial statementConsolidated Balance SheetConsolidated Income StatementConsolidated Cash Flow StatementConsolidated Statement of Changes in Equity。

财务英语会计必背知识点

财务英语会计必背知识点是会计领域最为重要的一种语言。

对于从事财务工作的人员来说，掌握是必不可少的。

下面将介绍一些中必须要掌握的会计知识点。

一、会计基础知识1. 资产 (Assets)：公司所拥有的有价值的资源或权益。

2. 负债 (Liabilities)：公司对外部债权人所承诺的经济利益的义务。

3. 所有者权益 (Owner's Equity)：指公司股东对公司和其资产净值所享有的权益。

4. 收入 (Revenue)：公司在正常经营过程中获得的经济利益。

5. 费用 (Expense)：公司在正常经营过程中为获取收入所发生的成本或支出。

6. 利润 (Profit)：收入减去费用后的净收益。

7. 账户 (Account)：用来记录公司的交易和财务状况的记录单元。

8. 会计方程 (Accounting Equation)：资产=负债+所有者权益，表示了会计事务的基本平衡关系。

二、会计报表1. 资产负债表 (Balance Sheet)：展示了公司在特定日期的负债、资产和所有者权益。

2. 利润表 (Income Statement)：展示了特定时间段内公司的收入和费用，计算出利润。

3. 现金流量表 (Cash Flow Statement)：展示了公司特定时间段内现金流动的情况，包括现金的来源和使用。

4. 所有者权益变动表 (Statement of Changes in Owner's Equity)：展示了特定时间段内公司的所有者权益的变动情况。

三、会计分录和账务处理1. 会计分录 (Accounting Entry)：用于记录每笔会计事务的方法，包括借方和贷方。

2. 借方 (Debit)：用于记录增加资产、费用和减少负债、所有者权益的金额。

3. 贷方 (Credit)：用于记录减少资产、费用和增加负债、所有者权益的金额。

4. 借贷平衡 (Debit-Credit Balance)：每笔会计分录中借方金额必须等于贷方金额，以保持会计方程的平衡。

会计基础试题及答案英语

会计基础试题及答案英语一、选择题（每题1分，共10分）1. What is the primary purpose of financial accounting?A. To provide information for internal management decisionsB. To provide information for external stakeholdersC. To record daily transactionsD. To calculate taxes2. Which of the following is not an accounting principle?A. ConsistencyB. MaterialityC. RelevanceD. Efficiency3. What does the term "Double Entry" refer to in accounting?A. Recording transactions twiceB. Recording both the debit and credit effects of a transactionC. Recording only the debit side of a transactionD. Recording only the credit side of a transaction4. Which of the following is an example of a liability?A. CashB. Accounts ReceivableC. Accounts PayableD. Inventory5. What is the formula for calculating the current ratio?A. Current Assets / Current LiabilitiesB. Total Assets / Total LiabilitiesC. Current Assets / Total AssetsD. Current Liabilities / Total Liabilities6. Which of the following is a non-current asset?A. Prepaid RentB. LandC. SuppliesD. Salaries Payable7. What is the purpose of adjusting entries?A. To distribute expenses over the period in which they are incurredB. To increase the company's reported profitC. To reduce the company's reported profitD. To prepare the financial statements for the next year8. What is the accounting equation?A. Assets = Liabilities + EquityB. Assets - Liabilities = EquityC. Equity = Assets - LiabilitiesD. All of the above9. What is the term for the systematic allocation of the cost of a tangible asset over its useful life?A. AmortizationB. DepreciationC. AccrualD. Provision10. Which of the following is not a type of revenue?A. Sales RevenueB. Interest RevenueC. Dividend RevenueD. Cost of Goods Sold二、简答题（每题5分，共10分）1. Explain the concept of "matching principle" in accounting.2. What are the main components of a balance sheet?三、计算题（每题5分，共15分）1. If a company has current assets of $100,000 and current liabilities of $50,000, calculate the company's current ratio.2. A company purchased equipment for $80,000 on January 1, 2023. The equipment is expected to last for 5 years and will have no residual value at the end of its useful life.Calculate the annual depreciation expense using the straight-line method.四、案例分析题（每题25分，共25分）A company reported the following transactions for the year 2023:- Sales Revenue: $500,000- Cost of Goods Sold: $300,000- Operating Expenses: $150,000- Depreciation Expense: $20,000- Interest Expense: $10,000Calculate the company's net income for the year 2023.答案：一、选择题1. B2. D3. B4. C5. A6. B7. A8. D9. B10. D二、简答题1. The matching principle in accounting requires that expenses be recognized in the same period as the revenues they helped to generate. This ensures that the financial statements reflect the true economic performance of the company.2. The main components of a balance sheet are Assets, Liabilities, and Equity.三、计算题1. Current Ratio = Current Assets / Current Liabilities = $100,000 / $50,000 = 22. Annual Depreciation Expense = (Cost of Equipment - Residual Value) / Useful Life = ($80,000 - $0) / 5 = $16,000四、案例分析题Net Income = Sales Revenue - Cost of Goods Sold - Operating Expenses - Depreciation Expense - Interest ExpenseNet Income = $500,000 - $300,000 - $150,000 - $20,000 - $10,000 = $20,000结束语：本试题涵盖了会计基础的多个方面，包括基本概念、原则、财务报表的构成以及简单的会计计算。

会计英语基础

第一章金融资产一、内容概要金融资产在注会考试中属于非常重要的章节，经常结合会计差错、日后事项、递延所得税等在综合题中进行考查，例如，在2011年和2010年的考试中都结合会计差错题目进行了考查。

根据学员反馈，2013年考试中单独出现综合题。

2014年7月，新修订的《企业会计准则第37号——金融工具列报》发布。

在复习备考中应当重点复习交易性金融资产、持有至到期投资、可供出售金融资产、金融资产减值、金融资产转移等内容。

续表续表续表续表常用句型、连接词归纳总结1.常用句型总结The term…refers to……could be categorized into…The purpose to …is for…Except …from…2.常用连接词总结表包含关系的过渡词：include,表举例说明的过渡词：such as表转折对比的过渡词：unless，however表结果的过渡词：then三、详细讲解金融资产应当在初始确认时划分为下列四类：The initial recognition of financial assets could be categorized into 4 groups:1）以公允价值计量且其变动计入当期损益的金融资产；Financial assets measured at fair value and changes recorded into current period profit or loss （或：Financial assets at fair value through profit or loss）2）持有至到期投资；The investments which will be held-to-maturity; （或：held-to-maturity investments）3）贷款和应收款项；Loans and the accounts receivable; and4）可供出售金融资产。

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。

会计英语大全

会计英语大全授课内容和教学目标：在第一个专题中向大伙儿介绍会计领域中经常用到的最差不多的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。

这些内容将构成以后几个专题学习的基础。

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应对账款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 会计的差不多前提1）accounting entity 会计主体；entity 实体，主体2）going concern 连续经营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）慎重性prudence（8）及时性timeliness4.Elements of accounting会计要素1）Assets: 资产– current assets 流淌资产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应对账款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3,0002）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10,000 Cr.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1,180 Cr.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第二讲存货授课内容和教学目标：本专题要紧讲授与存货有关的英文术语，如期初和期末的存货的表达方式，以及不同的企业中的各种存货形式。

会计专业基础英语

Accounting- 1 -Unit 4 AccountingPART I Fundamentals to Accounting第一部分会计基本原理1.accounting [ə'ka ʊnt ɪŋ]n. 会计会计2.double-entry system 复式记账法复式记账法 2-1 Dr.(Debit) 借记借记借记 2-2 Cr.(Credit) 贷记贷记贷记3.accounting basic assumption 会计基本假设会计基本假设4.accounting entity 会计主体会计主体5.going concern 持续经营持续经营6.accounting periods 会计分期会计分期7.monetary measurement 货币计量货币计量8.accounting basis 会计基础会计基础9.accrual [ə'kr ʊəl] b asis basis 权责发生制权责发生制【讲解】【讲解】accrual n. 自然增长，权责发生制原则，应计项目自然增长，权责发生制原则，应计项目自然增长，权责发生制原则，应计项目 accrual concept 应计概念应计概念应计概念 accrue [ə'kruː] v. 积累，自然增长或利益增加，产生积累，自然增长或利益增加，产生积累，自然增长或利益增加，产生 10.accounting policies 会计政策会计政策 11.substance over form 实质重于形式实质重于形式12.accounting elements 会计要素会计要素 13.recognition [rek əg'n ɪʃ(ə)n] n.确认确认 13-1 initial recognition [rek əg'n ɪʃ(ə)n] 初始确认初始确认【讲解】【讲解】recognize ['r ɛk əg'na ɪz] v.确认确认确认14.measurement ['me ʒəm(ə)nt] n.计量计量计量 14-1 subsequent ['s ['s ʌbs ɪkw(ə)nt] measurement 后续计量后续计量后续计量 15.asset ['æset] n. 资产资产资产 16.liability [la ɪə'b ɪl ɪt ɪ] n. 负债负债负债 17.owners’ equity 所有者权益所有者权益 18.shareholder’s equity 股东权益股东权益股东权益 19.expense [ɪk'spens; ek-] n. 费用费用费用 20.profit ['pr ɒf ɪt] n.利润利润利润 21.residual [r ɪ'z ɪdj ʊəl] equity 剩余权益剩余权益 22.residual claim 剩余索取权剩余索取权 23.capital ['kæpɪt(ə)l] n.资本资本资本 24.gains [ɡeinz] n. 利得利得利得 25.loss [l ɒs] n.损失损失损失 26.Retained earnings 留存收益留存收益 27.Share premium 股本溢价股本溢价股本溢价28.historical cost 历史成本历史成本【讲解】【讲解】historical [h ɪ'st ɒr ɪk(ə)l] adj. 历史的历史的历史的,,历史上的历史上的 historic [h ɪ'st ɒr ɪk] adj.有历史意义的有历史意义的有历史意义的,,历史上著名的历史上著名的28-1 replacement [r [r ɪ'ple ɪsm(ə)nt] cost重置成本重置成本 29.Balance Sheet/Statement of Financial Position 资产负债表资产负债表 29-1 Income Statement 利润表利润表 29-2 Cash Flow Statement 现金流量表现金流量表29-3 Statement of changes in owners’equity (or shareholders’shareholders’equity) equity) 所有者权益（股东权益）变动表东权益）变动表29-4 notes [n [n əʊts] n.附注附注附注PART II Financial Assets*第二部分金融资产*30.financial assets 金融资产金融资产e.g. A financial instrument is any contract that gives rise to a financial asset ofone enterprise and a financial liability or equity instrument of another enter 【讲解】【讲解】give rise to 引起，导致引起，导致31.cash on hand 库存现金库存现金 32.bank deposits [d ɪ'p ɒz ɪt] 银行存款银行存款 33.A/R, account receivable 应收账款应收账款 34.notes receivable 应收票据应收票据 35.others receivable 其他应收款项其他应收款项 36.equity investment 股权投资股权投资 37.bond investment 债券投资债券投资38.derivative financial instrument 衍生金融工具衍生金融工具 39.active market 活跃市场活跃市场40.quotation [kw ə(ʊ)'te ɪʃ(ə)n]n.报价报价 41.financial assets at fair value through profit or loss 以公允价值计量且其变动计入当期损益的金融资产入当期损益的金融资产41-1 those designated as at fair value through profit or loss 指定为以公允价值计量且其变动计入当期损益的金融资产且其变动计入当期损益的金融资产41-2 financial assets held for trading 交易性金融资产交易性金融资产 42.financial liability 金融负债金融负债 43.transaction costs 交易费用交易费用43-1 incremental external cost 新增的外部费用新增的外部费用【讲解】【讲解】incremental [ɪnkr ə'm əntl] adj.增量的增量的增量的,,增值的增值的44.cash dividend declared but not distributed 已宣告但尚未发放的现金股利已宣告但尚未发放的现金股利投资收益投资收益45.profit and loss arising from fair value changes 公允价值变动损益公允价值变动损益 46.Held-to-maturity investments 持有至到期投资持有至到期投资 47.amortized cost 摊余成本摊余成本【讲解】【讲解】amortized [ə'm ɔ:taizd]adj. 分期偿还的分期偿还的,,已摊销的已摊销的48.effective interest rate 实际利率实际利率 49.loan [l əʊn] n.贷款贷款贷款 50.receivables [ri'si:v əblz] n.应收账款应收账款应收账款 51.available-for-sale financial assets 可供出售金融资产可供出售金融资产 52.impairment of financial assets 金融资产减值金融资产减值52-1 impairment loss of financial assets 金融资产减值损失金融资产减值损失 53.transfer of financial assets 金融资产转移金融资产转移53-1 transfer of the financial asset in its entirety 金融资产整体转移金融资产整体转移 53-2 transfer of a part of the financial asset 金融资产部分转移金融资产部分转移 54.derecognition [diː'rekəg'n ɪʃən] n.终止确认，撤销承认终止确认，撤销承认54-1 derecognize [diː'rekə[diː'rekəgna ɪz] v.撤销承认撤销承认撤销承认 e.g. An enterprise shall derecognize a financial liability (or part of it) only w the underlying present obligation (or part of it) is discharged /cancelled . 【译】金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。

会计英语基础试题及答案

会计英语基础试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a basic accounting element?a. Assetsb. Liabilitiesc. Equityd. Revenue2. The term "Double Entry Bookkeeping" refers to:a. Recording transactions twiceb. Keeping two sets of booksc. Recording both the debit and credit aspects of a transactiond. Using two different currencies in accounting3. What is the purpose of adjusting entries?a. To correct past errorsb. To update the financial statementsc. To prepare for the closing of the accounting periodd. To calculate the final profit or loss4. The financial statement that shows the financial performance of a company over a period of time is:a. Balance Sheetb. Income Statementc. Cash Flow Statementd. Statement of Changes in Equity5. Which of the following is an example of a current asset?a. Landb. Buildingsc. Inventoryd. Patents6. In accounting, what does the term "Accrual Basis" mean?a. Cash received is recorded as revenueb. Revenue is recognized when it is earnedc. Expenses are recorded when cash is paidd. All of the above7. A company's financial statements are audited to ensure:a. Accuracyb. Compliance with accounting standardsc. Fair presentationd. All of the above8. The accounting equation is:a. Assets = Liabilities + Equityb. Liabilities - Equity = Assetsc. Revenue - Expenses = Net Incomed. Assets - Liabilities = Net Worth9. What is the purpose of depreciation in accounting?a. To increase the value of assetsb. To allocate the cost of a tangible asset over its useful lifec. To sell the asset at a lower priced. To reduce the company's taxable income10. Which of the following is not a type of intangible asset?a. Trademarksb. Copyrightsc. Cash on handd. Goodwill答案：1. d2. c3. c4. b5. c6. b7. d8. a9. b10. c二、填空题（每题1分，共10分）1. The basic accounting equation can be expressed as ________ = Assets.2. The process of adjusting entries is known as the ________ of the accounting period.3. When a company purchases inventory on credit, it is recorded as an ________ asset.4. The ________ is the document that summarizes the financial transactions of a business.5. A ________ is a liability that a company owes to its suppliers for goods or services received on credit.6. The ________ statement shows the changes in equity duringa specific period.7. An ________ is a non-monetary asset that lacks physical substance.8. The ________ method of accounting recognizes revenue when cash is received.9. The term "Bad Debts" refers to ________ that a company has written off as uncollectible.10. The ________ is the difference between the cost and accumulated depreciation of a fixed asset.答案：1. Liabilities + Equity2. Closing3. Current4. Journal5. Accounts Payable6. Statement of Changes in Equity7. Intangible8. Cash Basis9. Uncollectible Accounts10. Book Value三、简答题（每题5分，共30分）1. 简述会计信息质量要求中的“可靠性”。

会计专业词汇

该单元属于单词书: 会计专业英语词汇表查看accounting period 会计期会计年度accoungting process：会计程序budget n. 预算vt。

编预算,为…做预算accounting n。

会计accrual basis n。

权责发生制,应计制，权责发生基础,应计基础annual report n。

年度报告audit n。

查帐,审计vt. 审计，旁听balance sheet 决算表, 资产负债表, 资金平衡表；cash and cash equivalents 现金及现金等价物cash basis n. 现金制（以现金为依据的记帐法)；cash flow statement 现金流量表CPA 注册会计师Certified Public Accountantcorporation n。

公司, 法人，集团cost accounting n。

成本会计;financial accounting 财务会计;economic entity 经济实力forecast n. 预测，预报vt。

&vi. 预测;geenral purpose financial statements 通用财务报表GAAP abbr. 一般公认会计原则(=generally accepted accounting principles)going concern 继续盈利的企业; 持续经营income statement 收益表，损益表,利润表;internal auditing 内部审计；International Accounting Standard Board 国际会计准则理事会management accounting n。

管理会计（学）, 管理计算, 簿记处理；unit of measurement 货币计量；not-for-profits 非盈利组织partnership n. 合伙, 合股performance n.业绩prospectus n.招股说明书；内容说明书；（即将出版的书等的)内容介绍，简介; 计划书，意见书; (讲义等的）大纲sole proprietorship 独资；stewardship of management 管理当局的受托责任asset n。

会计专业英语词汇大全

一.专业术语Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。

加速折旧法主要包括余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总额折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 应付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。

在连续的会计期间周而复始的循环进行Accounting equation 会计等式：资产= 负债+ 业主权益Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。

凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。

Accrued dividend 应计股利Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。

Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratioAcquisition cost 购置成本Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。

Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。

常用会计英语词汇(完整版)

常用会计英语词汇基本词汇A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法。

财会英语词汇

在财务和会计领域，有一些专业术语和词汇是经常使用的。

以下是一些常用的财会英语词汇：1. Accountant -会计师2. Accounting -会计3. Bookkeeping -记账4. Budget -预算5. Cash flow -现金流量6. Chart of accounts -账户表7. Cost accounting -成本会计8. Credit -信用9. Debit -借方10. Equity -股东权益11. Expense -费用12. Financial statement -财务报表13. Fixed asset -固定资产14. Income -收入15. Journal entry -日记账目16. Ledger -分户账17. Liability -负债18. Net income -净收入19. Payroll -工资单20. Profit -利润21. Tax -税收22. Trial balance -试算平衡表23. Audit -审计24. Bank reconciliation -银行对账25. Depreciation -折旧26. Earnings per share -每股收益27. Financial ratio -财务比率28. Forecasting -预测29. Internal controls -内部控制30. Journal -日志31. Noncurrent asset -非流动资产32. Nonoperating income -非经常性收入33. Operating expense -营业费用34. Operating income -营业收入35. Owner's equity -所有者权益36. Payable -应付账款37. Receivable -应收账款38. Revenue -营业收入39. Statement of cash flows -现金流量表40. Statement of financial position -财务状况表41. Statement of income -收入表42. Statement of retained earnings -未分配利润表43. Transaction -交易44. Trial balance sheet -试算平衡表这些词汇是财务和会计专业的基础词汇，对于从事这一领域的工作的人来说非常重要。

会计英语1(词汇,会计)

Accounting English学习会计英语，词汇是基础。

以下是一些经常用到的词汇。

第一篇（词汇篇上——结构篇）第一部分：基础的会计词汇CPA （Certified Public Accountant）注册会计师AICPA （American Institute Of CPA）美国注册会计师CICPA （Chinese Institute Of CPA）中国注册会计师ACCA （the Association of Chartered Certified Accountants）特许公认会计师协会“四大”指的是世界四大会计师事务所，分别为普华永道（Price Waterhouse Coopers, PwC）毕马威（KPMG）德勤（Deloitte Touche Tohmatsu，DTT）安永（Ernst&Young，E&Y）Management Accountants 管理会计师•The Institute of Management Accountants（美国管理会计师协会，IMA）•Certified Management Accountant（美国注册管理会计师，CMA）Controller 总会计师，会计主管CFO（Chief Financial Officer）财务总监，首席财务官Financial position 财务状况Result of operation 经营成果Cash flow 现金流Income tax returns 纳税申报Prepare income tax returns 编制纳税申报Audit v.审计Controller 总会计师，会计主管Treasurer 财务主管CFO(Chief Financial Officer) 首席财务官Financial statement 财务报表（Statement：结算单，报表）Internal control 内部控制Internal auditing 内部审计Bookkeeping 簿记Professional ethics 职业道德Transaction 交易，事务Conceptual framework of financial accounting 财务会计概念框架Objectives of financial reporting by business enterprise 企业编制财务报告的目标Qualitative characteristics of accounting information 会计信息的质量特征Basic assumptions of accounting 会计的基本假设Basic principles of accounting 会计的基本原则Prescribe v.规定，开处方Coherent system 协调一致的系统Interrelated objectives 相互联系的目标Fundamental 基本原理，基本原则Consistent standards 一致的标准New and emerging practical problems 新的和突出的问题Securities 有价证券Securities and Exchange Commission (SEC) 美国证券交易委员会Acquiesce v.默许Stock 股票Statement of Financial Accounting Concepts (SFAC) 美国财务会计概念公告Statement of Financial Accounting Standards (SFASs) 美国财务会计准则公告Interpretation of the SFASs 美国财务会计准则公告解释Facilitate v.促进，帮助Evenhanded 公平的Allocate v.分配Scarce resource 稀有资源Adopt v.采取Constraints 制约因素Hierarchy 等级制度Pervasive 普遍的Threshold 门槛，起点，开端Criterion 评判的标准，尺度Decision-making 有关决策制定的Sequence 顺序Accounting procedure 会计程序Interval n.间隔、间距、幕间休息第二部分：专业的会计词汇Entry 分录Make an accounting entryClosing entry 结账分录Contra entry 抵消分录（contra n.相反，对立面）Adjusting entry 调整分录Entry price 入账价值Entry document 记账凭证Journalize v.登记日记账Journal n.日记账，序时账Journal entry 日记账分录Cash journal 现金日记账Post v.过账Posting is the process that debits and credits are transferred from the journal to the ledger accounts.Ledger accounts n.分类账Account n.账户Trial balance 试算平衡表Item n.项目Double-entry accounting 复式记账法Single-entry accounting 单式记账法Bookkeeping 簿记Debit (Dr.) v.借记n.借方Debit balance 借方余额Credit (Cr.) v.贷记n.贷方Credit balance 贷方余额Credit card 信用卡T-account T字形账户Accounting equation 会计等式，会计方程式Chronological adj.依时间前后排列而记载的Source document 原始凭证Verify v.核实，查证Format 格式General journal 普通日记账Special journal 特殊日记账Column 纵队，列；专栏；圆柱，柱形物Enter v.记账Premium 保险费；（正常价格或费用以外的）加付款，加价；额外补贴，津贴；奖金Ref. =reference 摘要Subsidiary ledger account 辅助分类账subsidiary adj.辅助的Trial balance 试算平衡表Erroneous adj.错误的，不正确的Balance sheet accounts 资产负债表账户Permanent (real) accounts 实账户Income statement accountsTemporary (nominal) accounts 虚账户Close sth to sth = transfer sth to sth 转移，转账Rental 租金Plus 加Less 减Add 加Deduct 减Minus 减Financial statements include:1. The balance sheet 资产负债表2. The income statement 利润表3. The statement of changes in owner ’s equity 所有者权益变动表4. The statement of cash flows 现金流量表（财务报表的编制内容十分复杂，尤其是现金流量表的编制，具体编制和内容将单独讲授，会尽量结合国际原则进行综合，同时应用中英双语。

会计基础英语

资产ASSETS流动资产: CURRENT ASSETS:现金Cash on hand银行存款Cash in bank应收票据Notes receivable应收帐款Accounts receivable (IND.I.A.S.P.A.)减：坏帐准备Less: Provision for bad debts预付货款Advances to suppliers其他应收款Other receivables待摊费用Prepaid expense存货Inventories减：存货变现损失准备Less:Provision for loss on realization of inventories 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investments固定资产：FIXED ASSETS:固定资产原价Fixed assets-cost减：累计折旧Less: Accumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets在建工程Construction in progress无形资产: INTANGIBLE ASSETS:场地使用权Land occupancy right工业产权及专有技术Industry property rights and proprietary technology 其他无形资产Other intangible assets无形资产合计Total intangible assets其他资产: OTHER ASSETS:开办费Organization expense其他资产合计Total other assets资产总计TOTAL ASSETS负债及所有者权益LIABILITIES AND OWNER'S EQUITY流动负债：CURRENT LIABILITIES:短期借款Short-term loans应付票据Notes payable应付帐款Accounts payable应付工资Accrued payroll应交税金Taxes payable应付股利Dividends payable预收货款Advances form customers其他应交款Other dutiable其他应付款Other payables预提费用Accrued expense职工奖励及福利基金Staff and workers' bonus and welfare fund其他流动负债Other current liabilities流动负债合计Total current liabilities长期负债：LONG-TERM LIABILITIES:长期借款Long-term loans应付公司债Debentures payable长期负债合计Total long-term liabilities负债合计Total liabilities所有者权益: OWNER'S EQUITY:实收资本（非人民币货币资本期末金额）Paid-in capital(amount of non-RMB currency at end of period )其中：Including:中方投资（非人民币货币资本期末金额）Chinese investments(amount of non-RMB currency at end of period )外方投资（非人民币货币资本期末金额）Foreign investments(amount of non-RMB currency at end of period )资本公积Capital surplus储备基金Reserve fund企业发展基金Enterprise expansion fund本年利润Current year net income未分配利润Undistributed profit所有者权益合计Total owner's equity负债及所有者权益合计TOTAL LIABILITIES AND OWNER'S EQUITY营业收入Sales其中：出口收入Including: export sales减：折扣与折让Less: Discounts and allowances营业收入净额Net sales减：营业成本Less: Cost of sales其中：出口成本Including: Cost of export sales产品销售税金Sales Taxes产品销售毛利Gross profit减：销售费用Less: Selling expense管理费用General and administrative expense财务费用Financial expense其中：利息支出（减利息收入）Including: Interest expense(less interest income)汇兑损失（减汇兑收益）Exchang loss(less exchange gain)产品销售利润Income from main operation加：其他业务利润Add:Income from other operations营业利润Operating income加：投资收益Add: Investment income加：营业外收入Add: Non-operating income减：营业外支出Less: Non-operating expense加：以前年度损益调整Add: Adjustment to prior year's income and expense 利润总额Income before tax减：所得税Less: Income tax净利润Net income会计报表statement of account往来帐目account current现在往来帐||存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account借方帐项debit account||debtor account应付帐||应付未付帐account payable应收帐||应收未收帐account receivable新交易||新帐new account未决帐||老帐old account现金帐cash account流水帐running account暂记帐||未定帐suspense account过期帐||延滞帐overdue account||pastdue account杂项帐户sundry account详细帐单||明细表detail account呆帐bad account会计项目title of account会计薄||帐薄account-book营业报告书||损益计算表account of budiness||business report借贷细帐||交验帐account rendered明细帐account stated与... 银行开立一户头to open an account with与... 银行建立交易to keep account with继续记帐to keep account与... 有交易to have an account with作成会计帐||有往来帐项to make out an account with清算||清理债务to make up an account清洁帐目||与... 停止交易to close one's account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account审查帐目||监查帐目to audit an account检查帐目to examine an account转入A的帐户to charge the amount to A's account以计帐方式付款to pay on account代理某人||为某人on one's account||on account of one为自己计算||独立帐目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人帐户by order and for account of one列入5月份帐目for May account编入某中帐项下to pass to the account of||to place to the account of寄出清算书to send in an account||to send in render an account。

会计的英语基础知识点总结

会计的英语基础知识点总结会计作为财务管理的一门重要学科，涉及到大量的英语术语和表达方式。

掌握会计的英语基础知识，不仅可以增强职场竞争力，还可以为国内外交流提供便利。

本文将总结会计中的一些英语基础知识点。

一、基本概念1. 会计 (Accounting)会计是研究和处理财务信息的科学。

其核心职责是记录、分析和汇报企业的财务状况和业务活动。

2. 财务 (Financial)财务是指企业经营中涉及到的金融资源，包括资产、负债、所有者权益和收入、支出等方面。

3. 资产 (Asset)资产是企业拥有的具有经济价值的资源，包括现金、应收账款、存货、固定资产等。

4. 负债 (Liability)负债是企业所欠他人的债务或负担，包括应付账款、短期借款、长期借款等。

5. 所有者权益 (Equity)所有者权益指企业对所有者的经济利益，包括股东权益、留存收益等。

6. 收入 (Revenue)收入是企业在正常经营活动中获得的经济利益，包括销售收入、利息收入等。

7. 支出 (Expense)支出是企业在正常经营活动中支付的费用，包括成本、折旧等。

二、会计报表1. 资产负债表 (Balance Sheet)资产负债表是记录企业在一定日期上的资产、负债和所有者权益状况的表格。

它反映了企业的财务健康状况。

2. 损益表 (Income Statement)损益表是记录企业在一定期间内的收入、支出和净利润的表格。

它反映了企业的盈利能力。

3. 现金流量表 (Cash Flow Statement)现金流量表是记录企业一定期间内现金流入和流出情况的表格。

它反映了企业的现金流动状况。

4. 股东权益变动表 (Statement of Changes in Equity)股东权益变动表是记录企业在一定期间内所有者权益的变动情况的表格。

它反映了企业的所有者权益的变化。

三、会计核算1. 借方 (Debit)借方是会计上记载资产增加或负债减少的一方，通常用于记录资产、费用等的增加。