会计英语-单词表 谷丰
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。
会计专业英语重点词汇大全
会计专业英语重点词汇大全•accounting 会计、会计学•account 账户•account for / as 核算•certified public accountant / CPA 注册会计师•chief financial officer 财务总监•budgeting 预算•auditing 审计•agency 机构•fair value 公允价值•historical cost 历史成本•replacement cost 重置成本•reimbursement 偿还、补偿•executive 行政部门、行政人员•measure 计量•tax returns 纳税申报表•tax exempt 免税•director 懂事长•board of director 董事会•ethics of accounting 会计职业道德•integrity 诚信•competence 能力•business transaction 经济交易•account payee 转账支票•accounting data 会计数据、信息•accounting equation 会计等式•account title 会计科目•assets 资产•liabilities 负债•owners’ equity 所有者权益•revenue 收入•income 收益•gains 利得•abnormal loss 非常损失•bookkeeping 账簿、簿记•double-entry system 复式记账法•tax bearer 纳税人•custom duties 关税•consumption tax 消费税•service fees earned 服务性收入•value added tax / VAT 增值税•enterprise income tax 企业所得税•individual income tax 个人所得税•withdrawal / withdrew 提款、撤资•balance 余额•mortgage 抵押•incur 产生、招致•apportion 分配、分摊•accounting cycle会计循环、会计周期•entry分录、记录•trial balance试算平衡•worksheet 工作草表、工作底稿•post reference / post .ref过账依据、过账参考•debit 借、借方•credit 贷、贷方、信用•summary/ explanation 摘要•insurance 保险•premium policy 保险单•current assets 流动资产•long-term assets 长期资产•property 财产、物资•cash / currency 货币资金、现金•accounts receivable 应收账款•provision for bad debts /allowance for uncollectible account / doubt debts坏帐准备•recoveries 追回款•direct write-off method 直接冲销法•allowance method 备抵法•contra account 备抵账户•prepaid expense 预付、待摊费用•prepayment / advance to supplies 预付账款•inventory 存货•merchandise inventory库存商品•finished goods 产成品•semi-finished goods 半成品•good in process 在产品•construction in process 在建工程•warehousing 仓库•FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法•overhead 企业经费•long-term equity investment 长期投资•fixed assets / plant assets 固定资产•useful life 使用寿命•residual value / salvage value 残值•unit –production method 单位产量法•depreciation per unit单位折旧额•accumulated depreciation 累计折旧•accelerate method 加速折旧法•DDB method 法双倍余额递减•SYD method 年数总和法•disposal of fixed assets 固定资产清理•intangible assets 无形资产•patents 专利权•trademarks 商标权•goodwill 商誉•deferred assets 递延资产•operating lease 经营租赁•capital lease 融资租赁•capital expenditure 资本性支出•revenue expenditure 收益性支出•amortize 分期偿还（债务）•other cash equivalent 其他货币资金•order / draft 汇票•deposit 存款、订金•IOUS 借据•postdated check 延付支票(不属于流动资产）•outstanding check 未付支票•not sufficient funds check 资金不足支票•electronic funds transfer 电子资金转账•service charges / handling charge 手续费•petty cash 备用金•bank statement 银行对账单•bank reconciliation 银行余额调节表•receipt 收入、收据•reimburse 偿还、报销vt •disbursement 支付、支出•creditor 债权人•promissory note 本票•dishonor 拒绝承兑、拒付•trade discount 商业折扣•cash discount / sales discount 现金折扣•sales returns and allowance 销售折让•perpetual inventory system 永续盘存制•periodic inventory system 定期盘存制•expiration / maturity 到期、截止•obligation ; liability 义务•liabilities 负债•book value 账面价值•face value ; par value 票面价值•discount 折价、贴现、折扣•account payable 应付账款•not payable应付票据•taxes payable 应交税费•vat-input 增值税进项税•vat-output 增值税销项税•commercial accepted draft 商业承兑汇票•bank accepted draft 银行承兑汇票•short-term loan 短期借款•advance from customer / unearned revenues 预收账款•interests 利息•dividends 股利•pay off 偿付清、还清•salaries payable 应付职工薪酬•wages 基本工资•bonus 奖金、红利•pension payment 养老保险•medical insurance premiums 医疗保险金•housing reserves 住房公积金•non-monetary welfare 非货币性福利•employee 雇员、员工•bond 债券•premium 溢价、保险金、佣金•due date / maturity date 到期应付日、到期日•paid-in capital 实收资本•capital stock 股本•capital reserve 资本公积•surplus reserve 盈余公积•undistributed profit 未分配利润•retained earnings 留存收益•common stock 普通股•preferred stock 优先股•Corporation limited / Co. LTD 股份有限公司•Single proprietorship / sole proprietorship 独有企业•Partnership 合伙企业•Fees earned 酬金、酬劳•Real estate 房地产、不动产•Commision 回扣、佣金•General journal 日记总账•Special journal 特种日记账•general ledger 总分类账•subsidiary ledger 明细分类账•original document / source document 原始凭证•chart of account title 会计科目表•primary operating revenue 主营业务收入•operating expense 经营费用、期间费用•revenues realization principle 收入实现制•accrual basis 权责发生制•matching principle 配比性原则•prudence principle 谨慎性原则•time period 时间分期•balance sheet 资产负债表•income statement 利润表•statement of cash flow 现金流量表•revenue / sales 营业收入•cost of goods sold / cost of sales 营业成本•sales taxes and extra charges / operating taxes 营业税金及附加•selling expense 销售费用•advertising expense 广告费用•general and administrative expense 管理及总务费用、管理费用•utility expense 公共事业费用•financing expense 财务费用•loss of assets impairment 资产减值损失•changes of fair value assets 公允减值变动•income from investment 投资收益•gross profit 毛利、利润总额•net profit 净利润•current ratio 流动比率•quick ratio 速度比率•debts to total assets ratio 资产负债比•capitalization ratio 资本化比率•times interests earned ratio 已获利息倍数•EBIT 息税前利润•inventory turnover 存货周转率•rate of return on assets 资产报酬率•profit margin 边际利润•earning per share 每股收益•liquidity ratio 流动性比率•financing leverage ratio 财务杠杆比率•efficiency ratio 效用比率•profitability ratio盈利能力比率•trend analysis 趋势分析法•common-size analysis 结构分析法•ration analysis比率分析法。
会计英语词汇
会计英语词汇accounting assumption 会计假设accounting concept 会计概念accounting convention 会计惯例accounting cycle 会计循环accounting principle 会计原理accounting ratio 会计比率accounting statement 会计报表accounting year 会计年度financial statement 财务报表balance sheet 资产负债表consolidated balance sheet 合并资产负债表statement of income 损益表statement of cash flow 现金流量表trial balance 试算平衡表accounting standard 会计准则accrual basis 权责发生制cash basis 收付实现制independent accounting 独立核算bookkeeping by double entry 复式簿记bookkeeping by single entry 单式簿记accounting identity 会计恒等式asset 资产liability 负债proprietorship 所有者权益contingent asset 或有资产contingent liability 或有负债credit 贷记debit 借记current asset 流动资产current liability 流动负债fixed asset 固定资产deferred asset 递延资产intangible asset 无形资产due to banks 同业存款due from banks 存放同业accounts payable 应付账款accounts receivable 应收帐款off balance sheet items 表外科目balance brought forward 余额承前balance carried down 余额移后depreciation 折旧depreciation-straight line method 直线折旧法depreciation-sum of expected life met 预计年限总数折旧法depreciation-reducing balance method 余额递减折旧法amortization 摊销bad debts 坏帐general ledger 总分类帐ledger 分类帐cash journal 现金日记账journal entry 分录suspense account 暂记帐户current account 往来帐户adjunct account 附属帐户book balance 帐面余额bookkeeper 记帐员reconciliation report 对帐单arrear 欠款；未付的尾数in longs 长款in shorts 短款oucher 传票ratio analysis 比率分析current ratio 流动比率quick ratio 速动比率business tax 营业税increment value duty 增值税account executive 行政帐户；管理帐户auditor 查帐员；审计员chartered accountant(C.A.) 执业会计师；会计师certified public accountant(CPA) 执业会计师；公证会计师controller 总会计师；审计官capital cost 资金成本cash holding 库存现金。
会计专业英语词汇大全
account ant genaral会计主任account balancd e 结平的帐户account bill 帐单account books 帐account classif icatio n 帐户分类account current往来帐account form of balance sheet 帐户式资产负债表account form of profitand loss stateme nt 帐户式损益表account payable应付帐款account receiva ble 应收帐款account of payment s 支出表account of receipt s 收入表account title 帐户名称，会计科目account ing year 或financ ial year 会计年度account s payable ledger应付款分类帐Account ing period（会计期间）are related to specifi c time periods ,typical ly one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表： incomestateme nts (or stateme nts of income)利润分配表：retaine d earning s现金流量表：cash flow s1、部门的称谓市场部Mark eting销售部 Sales Departm ent （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Custome r Service，例如客服员叫C SR，R for represe ntativ e人事部 Human Resourc e行政部 Admin.财务部 Finance & Account ing产品供应 P roduct Supply，例如产品调度员叫P S P lanner2、人员的称谓助理 Assista nt秘书 secreta ry前台接待小姐Recepti onist文员 clerk ，如会计文员为A ccount ing Cler k主任supervi sor经理Manager总经理 GM，General Manager入场费admi ssion运费freig ht小费tip学费tuiti on价格，代价charg e制造费用 Manufac turing overhea d材料费 Materia ls管理人员工资E xecuti ve Salarie s奖金 Wages退职金 Retirem ent allow an ce补贴 Bonus外保劳务费 Outsour cing fee福利费 E mploye e benefit s/w elfare会议费 Coferem ce加班餐费 Special duties市内交通费 Busines s traveli ng通讯费 Corresp ondenc e电话费 Corresp ondenc e水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Mainten ance车辆维护费 Vehicle s mainten ance油料费 Vehicle s mainten ance培训费 E ducati on and trainin g接待费 E nterta inment图书、印刷费 Books and printin g运费 Tr anspo tation保险费 Insuran ce premium支付手续费 Commiss ion杂费 Sundrycharges折旧费 Depreci ationexpense机物料消耗 Article of consump tion劳动保护费 Labor protect ion fees总监Direc tor总会计师 Finance Control ler高级 Senior如高级经理为SeniorManager营业费用 Operati ng expense s代销手续费 Consign ment commiss ion charge运杂费 Transpo tation保险费 Insuran ce premium展览费 E xhibit ion fees广告费 Adverti sing fees管理费用 Adminis strati ve expense s职工工资 Staff Salarie s修理费 Repaircharge低值易耗摊销Article of consump tion办公费 Officeallow an ce差旅费 Travell ing expense工会经费 Labourunion expendi ture研究与开发费Researc h and develop ment expense 福利费 E mploye e benefit s/w elfare职工教育经费P ersonn el educati on待业保险费 Unemplo ymentinsuran ce劳动保险费 Labourinsuran ce医疗保险费 Medical insuran ce会议费 Coferem ce聘请中介机构费 Interme diaryorgans咨询费 Consult fees诉讼费 Legal cost业务招待费 Busines s enterta inment技术转让费 Technol ogy transfe r fees矿产资源补偿费 Mineral resourc es compens ationfees排污费 P olluti on dischar ge fees房产税 Housing propert y tax车船使用税 Vehicle and vesselusage license plate tax(VVULP T)土地使用税 Tenuretax印花税 Stamp tax财务费用 Finance charge利息支出 Interes t exchang e汇兑损失 Foreign exchang e loss各项手续费 Chargefor trouble各项专门借款费用 Special-borrowi ng cost帐目名词一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equival ents现金 Cash银行存款 Cash in bank其他货币资金Other cash and cash equival ents外埠存款 Other city Cash in bank银行本票 Cashier''s cheque银行汇票 Bank dr aft信用卡 Creditcard信用证保证金L/C Guarant ee deposit s存出投资款 Refunda ble deposit s短期投资 Short-term investm ents股票 Short-term investm ents - stock债券 Short-term investm ents - corpora te bonds基金 Short-term investm ents - corpora te funds其他 Short-term investm ents - other短期投资跌价准备 Short-term investm ents falling price reserve s 应收款 Account receiva ble应收票据 Note receiva ble银行承兑汇票Bank accepta nce商业承兑汇票Trade accepta nce应收股利 Dividen d receiva ble应收利息 Interes t receiva ble应收账款 Account receiva ble其他应收款 Other notes receiva ble坏账准备 Bad debt reserve s预付账款 Advance money应收补贴款 Cover deficit by state subsidi es of receiva ble库存资产 Invento ries物资采购 Supplie s purchas ing原材料 Raw materia ls包装物 Wrappag e低值易耗品 Low-value consump tion goods材料成本差异Materia ls cost varianc e自制半成品 Semi-Finishe d goods库存商品 Finishe d goods商品进销差价Differe nces betw een purchas ing and selling price委托加工物资Work in process - outsour ced委托代销商品Trust to and sell the goods on a commiss ion bas is受托代销商品Commiss ionedand sell the goods on a commiss ion basis存货跌价准备Invento ry falling price reserve s分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferre d and prepaid expense s长期投资 Long-term investm ent长期股权投资Long-term investm ent on stocks股票投资 Investm ent on stocks其他股权投资Other investm ent on stocks长期债权投资Long-term investm ent on bonds债券投资 Investm ent on bonds其他债权投资Other investm ent on bonds长期投资减值准备 Long-term investm ents depreci ationreserve s股权投资减值准备 Stock rightsinvestm ent depreci ationreserve s债权投资减值准备 Bcredit or''s rightsinvestm ent depreci ationreserve s委托贷款 E ntrust loans本金 P rincip al利息 Interes t减值准备 Depreci ationreserve s固定资产 Fixed assets房屋 Buildin g建筑物 Structu re机器设备 Machine ry equipme nt运输设备 Transpo rtatio n facilit ies工具器具 Instrum ents and impleme nt累计折旧 Accumul ated depreci ation固定资产减值准备 Fixed assetsdepreci ationreserve s房屋、建筑物减值准备 Buildin g/structu re depreci ationreserve s机器设备减值准备 Machine ry equipme nt depreci ationreserve s工程物资 P roject goods and materia l专用材料 Special-purpose materia l专用设备 Special-purpose equipme nt预付大型设备款 P repaym ents for equipme nt为生产准备的工具及器具 P repara tive instrum ents and impleme nt for fabrica te 在建工程 Constru ction-in-process安装工程 E rectio n w orks在安装设备 E rectin g equipme nt-in-process技术改造工程Technic al innovat ion project大修理工程 General overhau l project在建工程减值准备 Constru ction-in-process depreci ationreserve s 固定资产清理Liquida tion of fixed assets无形资产 Intangi ble assets专利权 P atents非专利技术 Non-P atents商标权 Tradema rks, Trade names著作权 Copyrig hts土地使用权 Tenure商誉 Goodw il l无形资产减值准备 Intangi ble Assetsdepreci ationreserve s专利权减值准备 P atentrightsdepreci ationreserve s商标权减值准备 tradema rk rightsdepreci ationreserve s未确认融资费用 Unackno w ledge d financi al charges待处理财产损溢 Wait deal assetsloss or income待处理财产损溢 Wait deal assetsloss or income待处理流动资产损溢 Wait deal intangi ble assetsloss or income待处理固定资产损溢 Wait deal fixed assetsloss or income二、负债类 Liabili ty短期负债 Current liabili ty短期借款 Short-term borrowi ng应付票据 Notes payable银行承兑汇票Bank accepta nce商业承兑汇票Trade accepta nce应付账款 Account payable预收账款 Deposit receive d代销商品款 P roxy sale goods revenue应付工资 Accrued w ages应付福利费 Accrued w elfari sm应付股利 Dividen ds payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withhol dingson VAT已交税金 P ayingtax转出未交增值税 UnpaidVAT changeo ver减免税款 Tax deducti on销项税额 Substit uted money on VAT出口退税 Tax reimbur sement for export进项税额转出Changeo ver w ithnol dingson VAT出口抵减内销产品应纳税额E xportdeductdomesti c sales goods tax 转出多交增值税 Overpai d VAT changeo ver未交增值税 UnpaidVAT应交营业税 Busines s tax payable应交消费税 Consump tion tax payable应交资源税 Resourc es tax payable应交所得税 Incometax payable应交土地增值税 Increme nt tax on land value payable应交城市维护建设税 Tax for maintai ning and buildin g citiespayable应交房产税 Housing propert y tax payable应交土地使用税 Tenuretax payable应交车船使用税 Vehicle and vesselusage license platetax(VVULP T) payable应交个人所得税 P ersona l incometax payable其他应交款 Other fund in conform ity w ith paying其他应付款 Other payable s预提费用 Draw ing expense in advance其他负债 Other liabili ties待转资产价值P ending changer over assetsvalue预计负债 Anticip ationliabili ties长期负债 Long-term Liabili ties长期借款 Long-ter m loans一年内到期的长期借款 Long-term loans due w ithinone year一年后到期的长期借款 Long-ter m loans due over one year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 P remium on bonds债券折价 Discoun t on bonds应计利息 Accrued interes t长期应付款 Long-term account payable应付融资租赁款 Accrued financi al lease outlay一年内到期的长期应付 Long-term account payable due w ithinone year 一年后到期的长期应付 Long-term account payable over one year专项应付款 Special payable一年内到期的专项应付 Long-ter m special payable due w ithinone year 一年后到期的专项应付 Long-term special payable over one year递延税款 Deferra l taxes三、所有者权益类OWNE RS'' E QUITY资本 Capita实收资本(或股本) P aid-up capital(or stock)实收资本 P aicl-up capital实收股本 Paid-up stock已归还投资 Investm ent Returne d公积资本公积 Capital reserve资本(或股本)溢价 Cpital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donatereserve股权投资准备Stock right investm ent reserve s拨款转入 Allocat e sums changeo ver in外币资本折算差额 Foreign currenc y capital其他资本公积Other capital reserve盈余公积 Surplus reserve s法定盈余公积Legal surplus任意盈余公积Free surplus reserve s法定公益金 Legal publicw elfare fund储备基金 Reserve fund企业发展基金E nterpr ise expensi on fund利润归还投资P r ofits capital izad on returnof investm ent利润 P rofits本年利润 Current year profits利润分配 P rofitdistrib ution其他转入 Other chengeo ver in提取法定盈余公积 Withdra w al legal surplus提取法定公益金 Withdra w al legal publicw elfare funds提取储备基金Withdra w al reserve fund提取企业发展基金 Withdra w al reserve for busines s expansi on提取职工奖励及福利基金 Withdra w al staff and w orkers'' bonus and w elfare fund利润归还投资P rofits capital izad on returnof investm ent应付优先股股利 P referr ed Stock dividen ds payable提取任意盈余公积 Withdra w al other commonaccumul ationfund应付普通股股利 CommonStock dividen ds payable转作资本(或股本)的普通股股利CommonStock dividen ds changeto assets(or stock)未分配利润 Undistr ibuted profit四、成本类 Cost生产成本 Cost of manufac ture基本生产成本Base cost of manufac ture辅助生产成本Auxilia ry cost of manufac ture制造费用 Manufac turing overhea d材料费 Materia ls管理人员工资E xecuti ve Salarie s奖金 Wages退职金 Retirem ent allow an ce补贴 Bonus外保劳务费 Outsour cing fee福利费 E mploye e benefit s/w elfare会议费 Coferem ce加班餐费 Special duties市内交通费 Busines s traveli ng通讯费 Corresp ondenc e电话费 Corresp ondenc e水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Mainten ance车辆维护费 Vehicle s mainten ance油料费 Vehicle s mainten ance培训费 E ducati on and trainin g接待费 E nterta inment图书、印刷费 Books and printin g运费 Transpo tation保险费 Insuran ce premium支付手续费 Commiss ion杂费 Sundrycharges折旧费 Depreci ationexpense机物料消耗 Article of consump tion劳动保护费 Labor protect ion fees季节性停工损失 Loss on seasona lity cessati on劳务成本 Service costs五、损益类 Profitand loss收入 Income业务收入 OP E RATI NG INCOME主营业务收入P rime operati ng revenue产品销售收入Sales revenue服务收入 Service revenue其他业务收入Other operati ng revenue材料销售 Sales materia ls代购代售包装物出租 Wrappag e lease出让资产使用权收入 Remiseright of assetsrevenue返还所得税 Reimbur sement of incometax其他收入 Other revenue投资收益 Investm ent income短期投资收益Current investm ent income长期投资收益Long-term investm ent income计提的委托贷款减值准备 Withdra w al of entrust loans reserve s 补贴收入 Subsidi ze revenue国家扶持补贴收入 Subsidi ze revenue from country其他补贴收入Other subsidi ze revenue营业外收入 NON-OP E RATI NG INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net incomeon disposa l of fixed assets出售无形资产收益 Incomeon sales of intangi ble assets固定资产盘盈Fixed assetsinvento ry profit罚款净收入 Net amercem ent income支出 Outlay业务支出 Revenue charges主营业务成本Operati ng costs产品销售成本Cost of goods sold服务成本 Cost of service主营业务税金及附加 Tax and associa te charge营业税 Sales tax消费税 Consump tion tax城市维护建设税 Tax for maintai ning and buildin g cities资源税 Resourc es tax土地增值税 Increme nt tax on land value5405 其他业务支出Other busines s expense销售其他材料成本 Other cost of materia l sale其他劳务成本Other cost of service其他业务税金及附加费 Other tax and associa te charge费用 E xpense s营业费用 Operati ng expense s代销手续费 Consign ment commiss ion charge运杂费 Transpo tation保险费 Insuran ce premium展览费 E xhibit ion fees广告费 Adverti sing fees管理费用 Adminis strati ve expense s职工工资 Staff Salarie s修理费 Repaircharge低值易耗摊销Article of consump tion办公费 Officeallow an ce差旅费 Travell ing expense工会经费 Labourunion expendi ture研究与开发费Researc h and develop ment expense福利费 E mploye e benefit s/w elfare职工教育经费P ersonn el educati on待业保险费 Unemplo ymentinsuran ce劳动保险费 Labourinsuran ce医疗保险费 Medical insuran ce会议费 Coferem ce聘请中介机构费 Interme diaryorgans咨询费 Consult fees诉讼费 Legal cost业务招待费 Busines s enterta inment技术转让费 Technol ogy transfe r fees矿产资源补偿费 Mineral resourc es compens ationfees排污费 P olluti on dischar ge fees房产税 Housing propert y tax车船使用税 Vehicle and vesselusage license plate tax(VVULP T)土地使用税 Tenuretax印花税 Stamp tax财务费用 Finance charge利息支出 Interes t exchang e汇兑损失 Foreign exchang e loss各项手续费 Chargefor trouble各项专门借款费用 Special-borrowi ng cost营业外支出 Nonbusi ness expendi ture捐赠支出 Donatio n outlay减值准备金 Depreci ationreserve s非常损失 E xtraor dinary loss处理固定资产净损失 Net loss on disposa l of fixed assets出售无形资产损失 Loss on sales of intangi ble assets固定资产盘亏Fixed assetsinvento ry loss债务重组损失Loss on arrange ment罚款支出 Amercem ent outlay所得税 Incometax以前年度损益调整 P rior year incomeadjustm ent。
会计专业英语单词
会计专业英语词汇acceptance承兑account账户accountant会计员accounting会计accountingsystem会计制度accountspayable应付账款accountsreceivable应收账款accumulatedprofits累积利益adjustingentry调整记录adjustment调整administrationexpense管理费用advances预付advertisingexpense广告费agency代理agent代理人agreement契约allotments分配数allowance津贴amalgamation合并amortization摊销amortizedcost应摊成本annuities年金appliedcost已分配成本appliedexpense已分配费用appliedmanufacturingexpense己分配制造费用apportionedcharge摊派费用appreciation涨价articleofassociation公司章程assessment课税assets资产attorneyfee律师费audit审计auditor审计员average平均数averagecost平均成本baddebt坏账balance余额balancesheet资产负债表bankaccount银行账户bankbalance银行结存bankcharge银行手续费bankdeposit银行存款bankdiscount银行贴现bankdraft银行汇票bankloan银行借款bankoverdraft银行透支bankersacceptance银行承兑bankruptcy破产bearer持票人beneficiary受益人bequest遗产bill票据billofexchange汇票billoflading提单billsdiscounted贴现票据billspayable应付票据billsreceivable应收票据boardofdirectors董事会bonds债券bonus红利bookvalue账面价值bookkeeper簿记员bookkeeping簿记branchofficegeneralledger支店往来账户broker经纪人broughtdown接前broughtforward接上页budget预算by-product副产品by-productsales副产品销售capital股本capitalincome资本收益capitaloutlay资本支出capitalstock股本capitalstockcertificate股票carrieddown移后carriedforward移下页cash现金cashaccount现金账户cashinbank存银行现金cashondelivery交货收款cashonhand库存现金cashpayment现金支付cashpurchase现购cashsale现沽cashier出纳员cashierscheck本票certificateofdeposit存款单折certificateofindebtedness借据certifiedcheck保付支票certifiedpublicaccountant会计师charges费用chargeforremittances汇水手续费charter营业执照charteredaccountant会计师chattles动产check支票checkbookstub支票存根closedaccount己结清账户closing结算closingentries结账纪录closingstock期末存货closingthebook结账columnarjournal多栏日记账combination联合commission佣金commodity商品commonstock普通股company公司compensation赔偿compoundinterest复利consignee承销人consignment寄销consignor寄销人consolidatedbalancesheet合并资产负债表consolidatedprofitandlossaccount合并损益表consolidation合并constructioncost营建成本constructionrevenue营建收入contract合同controlaccount统制账户copyright版权corporation公司cost成本costaccounting成本会计costoflabour劳工成本costofproduction生产成本costofmanufacture制造成本costofsales销货成本costprice成本价格credit贷方creditnote收款通知单creditor债权人crossedcheck横线支票currentaccount往来活期账户currentasset流动资产currentliability流动负债currentprofitandloss本期损益debit借方debt债务debtor债务人deed契据deferredassets递延资产deferredliabilities递延负债delivery交货deliveryexpense送货费deliveryorder出货单demanddraft即期汇票demandnote即期票据demurragecharge延期费deposit存款depositslip存款单depreciation折旧directcost直接成本directlabour直接人工director董事discount折扣discountonpurchase进货折扣discountonsale销货折扣dishonouredcheck退票dissolution解散dividend股利dividendpayable应付股利documentarybill押汇汇票documents单据doubleentrybookkeeping复式簿记draft汇票drawee付款人drawer出票人drawing提款duplicate副本dutiesandtaxes税捐earnings业务收益endorser背书人entertainment交际费enterprise企业equipment设备estate财产estimatedcost估计成本estimates概算exchange兑换exchangeloss兑换损失expenditure经费expense费用extension延期facevalue票面价值factor代理商fairvalue公平价值financialstatement财务报表financialyear财政年度finishedgoods制成品finishedparts制成零件fixedasset固定资产fixedcost固定成本fixeddeposit定期存款fixedexpense固定费用foreman工头franchise专营权freight运费funds资金furnitureandfixture家俬及器具gain利益generalexpense总务费用generalledger总分类账goods货物goodsintransit在运货物goodwill商誉governmentbonds政府债券grossprofit毛利guarantee保证guarantor保证人idletime停工时间importduty进口税income收入incometax所得税incomefromjointventure合营收益incomefromsaleofassets出售资产收入indirectcost间接成本indirectexpense间接费用indirectlabour间接人工indorsement背书installment分期付款insurance保险intangibleasset无形资产interest利息interestrate利率interestreceived利息收入interofficeaccount内部往来intrinsicvalue内在价值inventory存货investment投资investmentincome投资收益invoice发票item项目job工作jobcost工程成本jointventure短期合伙journal日记账labour人工labourcost人工成本land土地lease租约leasehold租约ledger分类账legalexpense律师费letterofcredit信用状liability负债limitedcompany有限公司limitedliability有限负债limitedpartnership有限合伙liquidation清盘loan借款longtermliability长期负债loss损失lossonexchange兑换损失machineryequipment机器设备manufacturingexpense制造费用manufacturingcost制造成本marketprice市价materials原村料materialrequisition领料单medicalfee医药费merchandise商品miscellaneousexpense杂项费用mortgage抵押mortgagor抵押人mortgagee承押人movableproperty动产netamount净额netasset资产净额netincome净收入netloss净亏损netprofit纯利netvalue净值notes票据notespayable应付票据notesreceivable应收票据openingstock期初存货operatingexpense营业费用order订单organizationexpense开办费originaldocument原始单据outlay支出output产量overdraft透支openingstock期初存货operatingexpense营业费用order订单organizationexpense开办费originaldocument原始单据outlay支出output产量overdraft透支quotation报价rate比率rawmaterial原料rebate回扣receipt收据receivable应收款recoup补偿redemption偿还refund退款remittance汇款rent租金repair修理费reserve准备residualvalue剩余价值retailer零售商returns退货revenue收入salary薪金sales销货salereturn销货退回salediscount销货折扣salvage残值samplefee样品scrap废料scrapvalue残余价值securities证券security抵押品sellingcommission销货佣金sellingexpense销货费用sellingprice售价sharecapital股份sharecertificate股票shareholder股东shorttermloan短期借款soleproprietorship独资spareparts配件standardcost标准成本stock存货stocktake盘点stocksheet存货表subsidies补助金sundryexpense杂项费用supportingdocument附表surplus盈余suspenseaccount暂记账户taxableprofit可征税利润tax税捐temporarypayment暂付款temporaryreceipt暂收款timedeposit定期存款total合计totalcost总成本tradecreditor进货客户tradedebtor销货客户trademark商标transaction交易transfer转账transfervoucher转账传票transportation运输费travelling差旅费trialbalance电子表格trust信托turnover营业额unappropriatedsurplus未分配盈余unitcost单位成本unlimitedcompany无限公司unlimitedliability无限责任unpaiddividend未付股利valuation估价value价值vendor卖主voucher传票wagerate工资率wage工资wageallocationsheet工资分配表warehousereceipt仓库收据welfareexpense褔利费wearandtear秏损workorder工作通知单yearend年结。
会计英语词汇
会计英语词汇内部编号：（YUUT-TBBY-MMUT-URRUY-UOOY-DBUYI-0128）Chapter1Accounting 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Chapter7Working 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。
会计英语词汇
会计英语词汇 Prepared on 22 November 2020C 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Chapter7Working 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。
会计英语词汇表
词性
中文 美国注册会计师协会 四大会计师事务所，即普华永道、 德勒、安永、毕马威会计师事务所 证实，确定 账户；帐 应付账款 应收账款 会计等式 资产 余额 银行存款单 资本 序时账薄 共同合伙人 公司制 贷方 借方 债务人 差额 复式记账 分录 投资 日记薄 日记账分录 编制分录 分类账 负债 应付票据 应收票据 办公用品 赊账 开账户 所有者权益，业主权益 合伙制 过账 过账
帐应付账款应收账款会计等式资产余额银行存款单资本序时账薄共同合伙人公司制贷方借方债务人差额复式记账分录投资日记薄日记账分录编制分录分类账负债应付票据应收票据办公用品赊账开账户所有者权益业主权益合伙制过账verificationaccountaccountspayableaccountsreceivableaccountingequationassetbalancebankdepositslipcapitalchronologicalrecordcoownercorporationcreditsidedebitesidedebtordifferencedoubleentrybookkeepingentryinvestmentjournaljournalentryjournalizeledgerliabilitynotespayablenotesreceivableofficesuppliesonaccountopeningthezccountownersequitypartnershippostnnnnnnnnnnnnvtnnv
会计英语词汇大全
1AAA 美国会计学会2Abacus《算盘》杂志3abacus 算盘考试大论坛4Abandonment 废弃,报废;委付5abandonment value 废弃价值6abatement①减免②冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par 超过票面价值11above the line 线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本计算法20abstract 摘要表考试大论坛21abuse 滥用职权22abuse of tax shelter 滥用避税项目23ACCA 特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款27acceptance①承兑②已承兑票据③验收28acceptance bill 承兑票据29acceptance register 承兑票据登记簿30acceptance sampling 验收抽样31access time 存取时间32accommodation 融通33accommodation bill 融通票据34accommodation endorsement 融通背书35account①账户,会计科目②账簿,报表③账目,账项④记账36accountability 经营责任,会计责任37accountability unit 责任单位38Accountancy 《会计》杂志39accountancy 会计40accountant 会计员,会计师41accountant general 会计主任,总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任44accountant,s report 会计师报告45accountant,s responsibility 会计师职责46account form 账户式,账式47accounting①会计②会计学48accounting assumption 会计假定,会计假设49accounting basis 会计基准,会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54accounting corporation 会计公司55accounting cycle 会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity 会计主体,会计个体61accounting entry 会计分录62accounting equation 会计等式63accounting event 会计事项64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所考试大论坛66Accounting Hall of Fame 会计名人堂67accounting harmonization 会计协调化68accounting identity 会计恒等式69accounting income 会计收益70accounting information 会计信息71accounting information system 会计信息系统72accounting internationalization 会计国际化73accounting journals 会计杂志74accounting legislation 会计法规75accounting manual 会计手册76accounting objective 会计目标77accounting period 会计期79accounting postulate 会计假设80accounting practice 会计实务81accounting principle 会计原则82Accounting Principle Board 会计原则委员会83accounting procedures 会计程序84accounting profession 会计职业,会计专业85accounting rate of return 会计收益率86accounting records 会计记录,会计簿籍87Accounting Review 《会计评论》88accounting rules 会计规则89Accounting Series Release 《会计公告文件》90accounting service 会计服务92accounting standard 会计标准,会计准则93accounting standardization 会计标准化94AccountingStandards Board 会计准则委员会(英)95Accounting Standards Committee 会计准则委员会(英)96accounting system ①会计制度②会计系统97accounting technique 会计技术98accounting theory 会计理论99accounting transaction 会计业务,会计账务100AccountingTrendandTechniques 《会计趋势和会计技术》101accounting unit 会计单位102accounting valuation 会计计价103accounting year 会计年度104accounts 会计账簿,会计报表105account sales 承销清单,承销报告单106accounts payable 应付账款107accounts receivable 应收账款108accounts receivable aging schedule 应收账款账龄分析表109accounts receivable assigned 已转让应收账款110accounts receivable collection period 应收账款收款期111accounts receivable discounted 已贴现应收账款112accounts receivable financing 应收账款筹资,应收账款融资113accounts receivable management 应收账款管理114accounts receivable turnover 应收账款周转率,应收账款周转次数115accretion 增殖116accrual basis accounting 应计制会计,权责发生制会计117accrued asset 应计资产118accrued expense 应计费用119accrued liability 应计负债120accrued revenue 应计收入121accumulated depreciation 累计折旧122accumulated dividend 累计股利123accumulated earnings tax 累积盈余税,累积收益税124accumulation 累积,累计125acid test ratio 酸性试验比率126acquired company 被盘购公司,被兼并公司127acquisition 购置,盘购128acquisition accounting 盘购会计129acquisition cost 购置成本130acquisition decision 购置决策131acquisition excess 盘购超支132acquisition surplus 盘购盈余133across-the-board 全面调整134ACT 预交公司税135act 法案,法规136action 起诉,诉讼137active account 活动账户138active assets 活动资产139activity 业务活动,作业140activity account 作业账户141activity accounting 作业会计142activity ratio 业务活动比率143activity variance 业务活动量差异144act of bankruptcy 破产法145act of company 公司法146act of God 天灾,不可抗力147actual capital 实际资本148actual value 实际价值149actual wage 实际工资150added value 增值151added value statement 增值表152added value tax 增值税153addition 增置,扩建154additional depreciation 附加折旧,补提折旧155additional paid-in capital 附加实缴资本156additional tax 附加税157adequate disclosure 充分披露158adjunct account 附加账户159adjustable-rate bond 可调整利率债券160adjusted gross income 调整后收益总额,调整后所得总额161adjusted trial balance 调整后试算表162adjusting entry 调整分录163adjustment 调整164adjustment account 调整账户165adjustment bond 调整债券166administrative accounting 行政管理会计167administrative budget 行政管理预算168administrative expense 行政管理费用169ADR 资产折旧年限幅度170ad valorem tax 从价税171advance 预付款,垫付款172advance corporation tax 预交公司税173advances from customers 预收客户款174advance to suppliers 预付货款175adventure 投机经营,短期经营176adverse opinion 反面意见,否定意见177adverse variance 不利差异,逆差178advisory services 咨询服务179affiliated company 联营公司180affiliation 联营181after closing trial balance 结账后试算表182after cost 售后成本183after date 出票后兑付184after sight 见票后兑付185after-tax 税后186AGA 政府会计师联合会187age 寿命,账龄,资产使用年限188age allowance 年龄减免189age analysis 账龄分析190agency 代理,代理关系191agency commission 代理佣金192agency fund 代管基金193agenda 议事日程,备忘录194agent 代理商,代理人195aggregate balance sheet 合并资产负债表196aggregate income statement 合并损益表197AGI 调整后收益总额,调整后所得总额198aging of accounts receivable 应收账款账龄分析199aging schedule 账龄表200agio 贴水,折价201agiotage 汇兑业务,兑换业务202AGM 年度股东大会203agreement 协议204agreement of partnership 合伙协议205AICPA 美国注册公共会计师协会206AIS 会计信息系统207all capital earnings rate 资本总额收益率208all-inclusive income concept 总括收益概念209allocation 分摊,分配210allocation criteria 分配标准211allotment①分配,拨付②分配数,拨付数212allowance①备抵②折让③津贴213allowance for bad debts 呆账备抵214allowance for depreciation 折旧备抵账户215allowance method 备抵法216all-purpose financial statement 通用财务报表,通用会计报表217alpha risk 阿尔法风险,第一种审计风险218altered check 涂改支票219alternative accounting methods 可选择性会计方法220alternative proposals 替代方案,备选方案221amalgamation 企业合并222American Accounting Association 美国会计学会223American depository receipts 美国银行证券存单,美国银行证券托存收据224AmericanInstitute of CertifiedPublic Accountants 美国注册会计师协会,美国注册公共会计师协会225American option 美式期权226American Stock Exchange 美国股票交易所227amortization①摊销②摊还228amortized cost 摊余成本229amount 金额,合计230amount differ 金额不符231amount due 到期金额232amount of 1 dollar 1 元的本利和233analysis 分析234analyst 分析师235analytical review 分析性检查236annual audit 年度审计237annual closing 年度结账238annual general meeting 年度股东大会239annualize 按年折算240annualized net present value 折算年度净现值241annual report 年度报告242annuity 年金243annuity due 期初年金244annuity in advance 预付年金245annuity in arrears 迟付年金246annuity method of depreciation 年金折旧法247antedate 填早日期248anticipation 预计,预列249anti-dilution clause 防止稀释条款250anti-pollution investment 消除污染投资251anti-profiteering tax 反暴利税252anti-tax avoidance 反避税253anti-trust legislation 反拖拉斯立法254A/P 应付账款255APB 会计原则委员会256APB Opinion 《会计原则委员会意见书》257Application 申请,申请书258applied overhead 已分配间接费用259appraisal 估价260appraisal capital 评估资本261appraisal surplus 估价盈余262appraiser 估价员,估价师263appreciation 增值264appropriated retained earnings 已拨定留存收益,已指定用途留存收益265appropriation 拨款,指拨经费266appropriation account ①拨款账户②留存收益分配账户267appropriation budget 拨款预算268approval 核定,审批269approved account 核定账户270approved bond 核定债券271A/R 应收账款272arbitrage 套利,套汇273arbitrage transaction 套利业务,套汇业务274arbitration 仲裁,公断275arithmetical error 算术误差276arm,s-length price 正常价格,公正价格277arm,s-length transaction 一臂之隔交易 ,正常交易278ARR 会计收益率279arrears①拖欠,欠款②迟付280arrestment 财产扣押281Authur Anderson & Co. 约瑟?安德森会计师事务所 ,安达信会计师事务所282article 文件条文,合同条款283articles of incorporation 公司章程284articles of partnership 合伙契约285articulate 环接286articulated concept 环接观念287artificial intelligence 人工智能288ASB 审计准则委员会289ASE 美国股票交易所290Asian Development Bank 亚洲开发银行291Asian dollar 亚洲美元292asking price 索价,卖方报价293assessed value 估定价值294assessment①估定,查定②特别税捐 ,特别摊派税捐295asset 资产296asset cover 资产担保,资产保证297asset depreciation range 资产折旧年限幅度298asset-liability view 资产-负债观念299asset quality 资产质量300asset retirement 资产退役,资产报废1。
会计科目英语基本词汇
会计科目英语基本词汇1. Current Assets：流动资产2. Fixed Assets：固定资产3. Intangible Assets：无形资产4. Accounts Receivable：应收账款5. Inventory：存货6. Cash and Cash Equivalents：现金及现金等价物7. Prepaid Expenses：预付费用1. Current Liabilities：流动负债2. Long-term Liabilities：长期负债3. Accounts Payable：应付账款4. Short-term Loans Payable：短期借款5. Bonds Payable：应付债券6. Accrued Expenses Payable：应计费用7. Deferred Revenue：递延收益三、所有者权益类1. Shareholder's Equity：股东权益2. Common Stock：普通股3. Preferred Stock：优先股4. Capital Surplus：资本公积5. Retained Earnings：留存收益6. Accumulated Other Comprehensive Income：其他综合收益累计额1. Cost of Goods Sold：销售成本2. Depreciation Expense：折旧费用3. Amortization Expense：摊销费用4. Direct Labor Cost：直接人工成本5. Indirect Labor Cost：间接人工成本6. Production Overhead：生产间接费用1. Sales Revenue：销售收入2. Service Revenue：服务收入3. Interest Income：利息收入4. Dividend Income：股利收入5. Rental Income：租金收入6. Gain on Sale of Assets：资产出售收益1. Operating Expenses：营业费用2. Administrative Expenses：管理费用3. Selling Expenses：销售费用4. Financial Expenses：财务费用5. Research and Development Expenses：研发费用6. Income Tax Expense：所得税费用以上是关于会计科目的英语基本词汇，希望能对您的学习和工作有所帮助。
会计专业英语词汇
会计专业英语词汇一．会计与环境Accounting period会计期Accounting process 会计程序Accounting 会计，会计学Accrual basis 权责发生制Annual report 年度报告Audit 审计Auditing 审计，审计学Balance sheet 资产负债表Budgeting 预算Cash and cash equivalents 现金及现金等价物Cash basis 现金收付制Cash flow statement 现金流量表Certified public accountant 注册会计师Corporation 公司Cost accounting 成本会计Economic entity 经济实力Financial accounting 财务会计Forecast 预测General purpose financial statements 通用财务报表Generally accepted accounting principles 一般公认会计准则Going concern 持续经营Income statement 利润表Internal auditing 内部审计International Accounting Standard Board 国际会计准则理事会Managerial（management）accounting 管理会计(monetary) unit of measurement 货币计量Not-for-profits 非营利组织Partnership 合伙Performance 业绩Prospectus 招股说明书Sole proprietorship 独资企Revenue 收入Segment 企业分部Substance over form 实质重于形式Timeliness 及时性Understandability 可理解性三．财务报表Account form 账户式Account payable 应付账款Accrued liability 应计负债Administrative expense 管理费用Amortization 摊销Available-for-sale security 可供出售证券Bond 债券Borrowing 借款Comprehensive income 综合收益Cost of sales 销售成本Current asset 流动资产Current item 流动性项目Current liability 流动负债(capital) reserve （资本）公积Depreciation 折旧Direct method 直接法Discontinued operation 终止营业Distribution cost 销售费用Equity method 权益法Finance cost 财务费用Financing activities 筹资活动Finished good 产生品Foreign currency translation adjustment 外币折算差额Goodwill 商誉Indirect method 间接法Intangible asset 无形资产Inventory 存货Investing activities 投资活动Investment 投资Mortgage 抵押借款Multiple-step from 多步式Non-current asset 非流动资产Notes payable 应付账款Operating activities 投资活动Operating cycle 营业周期Prepaid expense 预付费用Property plant and equipment 固定资产Raw material 原材料Receivable 应收账款Report form 报告式Retained earnings 留存收益Share capital 股本Short-term investment 短期投资Single-step form 单步式Taxes payable 应交税金Treasury bill 一年以内短期国债Treasury note 五年以内中期国债Wages payable 应付工资Work in progress 在产品四．会计循环Account 账户Accounting equation 会计等式Accrual 应计Accrued asset 应计资产Accrued liability 应计负债Accumulated depreciation 累计折旧Adjusted trail balance 调整后的试算平衡表Adjusting entry 调整分录Allowance for doubtful accounts 坏账准备Cash dividend 现金股利Closing entry 结账分录Common stock 普通股Contra account 抵减账户Credit 贷项，信贷Debit 借项，借方Deferral 递延Deferred expense 递延费用Deferred revenue 递延收入Depreciation 折旧Dividend 股利Double-entry bookkeeping system 复式记账Entry 分录Income Summary account 本年利润账户Journal 日记账Ledger 分类账Par value 面值Permanent account 永久性账户Post 过账Post-closing trail balance 结账后试算平衡Sales discount 销售折扣Sales returns and allowance 销售退回与折让Salvage value 残值Temporary account 暂时性账户Trail balance 失算平衡表T-account T型账户Unearned revenue 预计收入Valuation adjustments 计价调整五．流动资产Administrative overhead 管理间接费用Aging receivable 应收账款账龄分析Average cost 平均成本法Bad debt 坏账Bank reconciliation 银行存款余额调节表Bank statement 银行对账单Cash book 现金账Cash equivalents 现金等价物Cash on hand 库存现金Cash short and over 现金尾差，现金短溢Cost flow assumption 成本流转假设Count 盘存Demand deposit 活期存款Deposit in transit 在途存款Deposit to guarantee contract performance 合同履行保证金Direct labor 直接人工Direct material 直接材料Dividend receivable 应收股利Equity investment 权益投资Finished goods 产生品First-in first-out 先进先出法Fixed production overhead 固定制造费用Import duty 进口税金Interest receivable 应收利息IOU 借据Last-in last-out 后进先出法Lower of cost and net realizable value 成本与可变现净值孰低法Maturity date 到期日Moving or cumulative weighted average 移动加权平均Net realizable value 可变现净值Notes receivable 应收票据Overdraft 银行透支Overtime premium 加班津贴Past due 过期Periodic system 定期盘存制Perpetual system 永续盘存制Petty cash fund 备用金Prudence concept 谨慎性原则Raw material 原材料Rebate 回扣Redeemable preference shares 可赎回优先股Retail method 零售价法Reverse 转回Selling cost 销售费用Specific identification 个别认定法Standard cost 标准成本Subsidiary record 明细记录Supplies 无聊，价值较低的材料Trade discount 商业折扣Trade receivable 应收账款Variable production overhead 可变制造费用Work in progress 在产品Write down 减记六．投资，固定资产与无形资产Amortize 摊销Amortize cost 摊余成本Arm’s length transaction 公平交易Available-for-sale investments 可供出售投资Capitalize 资本化Carrying amount 账面价值Consolidated financial statements 合并财务报表Control 控制Depreciable amount 应计折旧额Derecognize 终止确认Effective interest ratemethod 实际利率法Equity method 权益法Estimated residual value 预计残值Fair value 公允价值Financial asset 金融资产Financial instrument 金融工具Fixed or float interest rate 固定或浮动利率Held on freehold 拥有所有权Held on leasehold 又有使用权Held-to-maturity investments 持有至到期投资Identifiable 可辨认Impairment 减值Internally generated 自创Investee 被投资方Investment income 投资收益Investment property 投资性房地产Knowledgeable willing parties 熟悉情况，自愿的双方Ordinary shares 普通股Parent company 母公司Physical substance 实物形态Quoted market price 市场报价Recoverable amount 可回收金额Reducing balance method 余额递减折旧法Research and development costs 研究和开发支出Revaluation surplus 重估增值Evaluation 重估Significant 重大影响Straight-line-method 直线法或年限平均法Subsidiary company 子公司Sum-of-the-year digits method 年数综合法Surplus cash 现金盈余Write off 注销记为费用七．负债Adjunct account 附属账户At par 平价Bonus 奖金Book value(carrying value) 账面价值Callable bonds 可提前赎回债券Cash discount 现金折扣Cash dividend 现金股利Compound instrument 混合股利Deferred revenue 递延收入Discount rate 折现率Discount 折价Face value 面值Good & Service Tax(GST) 货物和劳务税Gross price method 总价法Income tax 所得税Indirect taxation 间接课税Installment 分期Interest-bearing 带息，附息Leverage 杠杆Lien 留置权，质权Mortgage bonds 抵押债券Net price method 净价法Notes payable 应付票据Payroll tax 工资薪金税Premium 溢价Provision 准备Retained earnings 留存收益Sales tax 销售税Social security and unemployment insurance社会保障税和失业保险金Tax authorities 税务机关Tax deduction 税前抵扣Value Added Tax 增值税Warrant 认股权Warranty 产品质保Yield 收益率Zero-coupon bonds 零息债券八．所有者权益Additional paid-in capital 股本溢价Callability 可赎回优先股Cash dividend 现金股利Common stock 普通股Convertibility 可转换（优先股）Cost flow assumption 成本流转假设Cost method 成本法Cumulative 积累（优先股）Declaration date 股利宣告日Fair market value 公允市价Legal capital 法定资本Limited liability 有限责任Liquidate 清算Par value method 面值法Par value 面值Participation 参加（优先股）Payment date 股利支付日Securities Law 证券法Shareholders or stockholders 股东Shares outstanding 流通在外的股份Stock dividend 股票股利Stock dividend distributable 应付股票股利Stock option 股票期权Stock split 股票分割Treasury stock 库存股九.经营成果Associating cause and effect 因果关系配比Cash discount 现金折扣Commission 销售佣金Consideration 对价Cost of sales 销售成本Dealer 经销商Department store 百货商店Gross amount 总额Immediate recognition 立即确认Installment sales 分期收款销售Matching 配比Nominal value 名义价值Ordinary operating activities 经常经营活动Refund 退款Sales allowance 销售折让Sales returns 销售退回Shipping cost 运费Systematic and rational allocation 系统合理分摊Trade discount 销售折扣Value-added tax 增值税Volume rebate 数量折扣Warranty cost 产品质量保证费用Written off 注销十. 财务报表分析Accounting policy 会计政策Asset turnover 资产周转率Auditors’ report 审计报告Base amount 基数Base year 基期或期年Business risk 经营风险Chairman’ s statement 董事长报告Common-size statement 统一量度式财务报表，同比报Comparative statement 比较报表Credit scoring 信用评级Cross-sectional comparison同行业比较Director’report 董事会报告DuPont system 杜邦分析系统Economic environment 经济环境Financial asset 财务资产Financial leverage 财务杠杆Financial ratio 财务比率Government statistics 政府统计数据Net income to sales 销售净利润Net profit margin 边际净利率Ratio analysis 比率分析Return on assets(ROA) 资产报酬率Return on equity(ROE) 权益资产报酬率Return on sales(ROS) 销售资产报酬率Time-series comparison时间序列比较Trend analysis 趋势分析Working capital 营运资本十一.成本要素Allocation rate 分配率Clock card 工时卡Cost Allocation 成本分配Cost object 成本对象Cost Tracing 成本汇集Department overhead 部门制造费用Direct labor 直接人工Direct material 直接材料Direct method 直接分配法Indirect labor 间接人工Indirect material 间接材料Manufacturing overhead 制造费用Payroll system 工资系统Reciprocal method 交互分配法Step-down method 顺序分配法十三.管理会计Budgeted balance sheet 预算资产负债表Budgeted statement of cash flows 预算现金流量表Capital expenditures budget 资本支出预算Cash budget 现金预算Cost center 成本中心Cost of goods sold budget 产品销售成本预算Direct labor budget 直接人工预算Direct material budget 直接材料预算Efficiency variance 效率差异Favorable variance 有利差异Financial budget 财务预算Fixed overhead capacity variance 固定性制造费用能量差异Fixed overhead expenditure variance固定性制造费用耗费差异Fixed overhead variance 固定性制造费用差异Investment center 投资中心Labor cost variance 人工成本差异Labor efficiency variance 人工效率差异Labor rate variance 人工工资率差异Material cost variance 材料成本差异Material price variance材料价格差异Material usage variance材料使用差异Operating budget 经营预算Overhead budget 间接费用预算Price standards 价格标准Price variance 价格差异Production budget 生产预算Profit center 利润中心Quantity standards 数量标准Responsibility center 责任中心Revenue budget 收入预算Revenue center 收入中心Sales forecast 销售预测Unfavorable variance 不利差异Unit standard cost 标准单位成本Variable overhead efficiency variance 变动性制造费用效率差异Variable overhead expenditure variance变动性制造费用耗费差异Variable overhead variance 变动性制造费用差异。
会计英语-单词表谷丰
会计英语-单词表谷丰专业词汇汇总表Chapter 1 Non-for-profits organization 非赢利组织Service 服务Manufacture生产Merchandise 商品Accounting会计Management管理层Accounting system记帐系统Financial accounting财务会计Financial report财务报告Decision-making决策制定Audit 审计Management accounting管理会计Cost accounting成本会计Operating cost 生产费用，营业成本Budgeting预算Accumulate累积Accounting process核算过程Transaction交易,业务Events事项Expenses费用Income收入Identify确认Measure计量Record记录Communicate沟通Financial position财务状况Performance经营Entity实体Enterprise企业Balance sheet 资产负债表Statement of financial position财务状况表Equity权益Debt债务Return回报Creditors债权人Supplier供应商Customer客户Economic resource经济资源Financial structure财务结构Liquidity流动性Solvency偿债能力Cash现金Cash equivalents现金等价物Financial performance 财务业绩Accrual basis权责发生制Assets资产Liabilities负债Equity权益Going concern永续经营Liquidate清算，清盘（破产公司）Economic entity经济实体Unit of measurement货币计量Accounting period会计分期GAAP （general accepted accounting principle）一般公认会计准则Profitability获利能力China Securities Regulatory Commission(CSRC) 中国证监会Listed company上市公司Disclose披露Understandability可理解性Relevance相关性Reliability可靠性Comparability可比性Chapter 2 Accounting elements会计要素Non-current assets非流动资产Gain利得Loss损失Recognition确认Measurement计量Historical cost 历史成本Current cost 现时成本Replacement cost 重置成本Net realizable value可变现净值Present value现值Proceeds收入，收益Chapter3Statement of comprehensive income 综合收益表Statement of changes in equity 所有者权益变动表Cash flow statement现金流量表Notes附注Non-current assets非流动资产Current assets流动资产Fixed assets固定资产Property，plant and equipment（PPE）不动产、厂房和设备Investment property 投资性房地产Intangible assets无形资产Financial asset金融资产Investments accounted for using the equity method用权益法核算的投资Biological assets生物资产Inventories存货Trade and other receivable应收帐款和其他应收款Cash and cash equivalent现金和现金等价物（货币资金）Non-current liabilities非流动负债Current liabilities流动负债Comprehensive income综合收益Consolidated profit and loss accounts合并损益表Cost of sales 销售成本Distribution cost销售费用Administrative expense管理费用Financial costs财务费用Share of profit of associates联营企业利润分摊Income tax expense所得税费用Discontinued operations停业Investment in equity instruments对权益工具的投资收益Cash flow hedges现金流量套期Gain on property revaluation房地产重估利得Share of other comprehensive income of associates联营企业其他综合收益的分摊Actuarial gains（losses）on defined benefit pension plans 关于确定给付养老金福利计划产生的精算利得或损失Retirement benefit plans 退休福利计划Defined contribution plans设定提存计划Defined benefits plans 设定福利计划Actuarial present value of promised retirement benefits已承诺的退休福利精算现值Net assets available for benefits 可用于福利的净资产Multiple step多步式Reconciliation 调节，调整表Retrospective restatement 追溯调整Translation of foreign operations境外经营折算Consolidated statement of cash flow合并现金流量表Cash flow from operating activities经营活动现金流Cash flow from investing activities投资活动现金流Cash flow from financial activities筹资活动现金流Depreciation折旧Amortization摊销Stock-based compensation 以股份为基础的补偿Working capital营运资金Disposition/disposal处置Divestiture of business，net of cash transferred因业务剥离（企业解体）而产生的现金转移净值Repurchase赎回Common stock普通股Cash dividends现金红利Stock dividends股票红利Accounting cycle会计循环Notes附注Accounting policies会计政策Refund退款Preference dividends优先股股利Legal reserves法定盈余公积Additional paid-in capital资本公积Deficit亏损Common shareholder普通股股东Earning per share每股净收益Diluted earning per share稀释后的每股净收益Parent母公司Chapter4 Accounting cycle会计循环Accounting equation会计恒等式Double-entry bookkeeping借贷记账法Debit借方Credit贷方Account 账户Journal 日记账Entry分录Adjusting enrty 调整分录Post过帐General ledger总分类帐Subsidiary ledger 明细分类账Trial balance试算平衡法Account balance帐户余额Adjusted trial balance调整后的试算平衡表Close结账Closing entry 结账分录Temporary accounts临时账户Post-closing trial balance结帐后的试算平衡表Deferred expense待摊费用Deferred revenue递延收入Contra account抵减帐户Accumulated depreciation累计折旧Cash book现金日记帐Cash receipt journal 现金收款日记账Cash disbursement journal 现金付款日记账Income summary损益汇总（本年利润）Par value面值Allowance for doubtful debt坏帐准备Accrued asset应计资产Accrued liability应计负债Fiscal year财政年度Residual value残值Chapter5Sales returns and allowance销售退回与折让Petty cash备用金Bank overdraft银行透支Cash on hand库存现金Demand deposit活期存款Maturity date到期日Cash book现金日记帐Bank reconciliation银行存款余额调节表Bank statement银行对帐单Deposit in transit企业已收银行未收Outstanding check企业已付银行未付Bank service charge银行手续费Deposits made directly by bank银行已收企业未收Receivable 应收款Trade receivable应收帐款Notes receivable应收票据Dividends receivable应收股利Interest receivable应收利息Prudence谨慎性Outstanding 未完成的Outstanding deposit未达存款Aging receivable analysis应收帐款帐龄分析Past-due过期的Overdue到期未付的Irrecoverable debt坏帐Materials原材料Net realizable value可变现净值Fair value公允价值Cost flow assumption成本流量假设Commodity商品、日用品Cost of conversion加工成本Import duties进口关税Handling cost装卸费Transportation cost运输费Freight运费Trade discount商业折扣Rebate折扣款、回扣Raw material原材料Finished goods完工产品By-product副产品Storage cost仓储成本Warranty cost质保成本Specific identification个别认定法FIFO先进先出法Weighted average cost method加权平均法Written down减记Carrying amount帐面金额Spare parts备用件、散件Chapter6Equity security股权（产权）证券Debt security债务证券Financial instruments金融工具Financial assets金融资产Financial liabilities金融负债Equity instrument权益性工具Derivative instrument衍生工具Financial assets at fair value through profit or loss以公允价值计量且变动计入当期损益Held-to-maturity investment持有至到期的投资Loans and receivables贷款和应收帐款Available-for-sale financial assets可供出售的金融资产Bonds债券Initial measurement初始计量Subsequent measurement后续计量Consideration对价Impairment减值损失Amortised cost摊余成本Effective interest rate method实际利率法Debt restricting债务重组Bankrupting破产Investment income投资收益Associates联营企业Equity method权益法Reserve公积准备Tangible assets有形资产Overhaul大修Revaluation重估Depreciation折旧Straight-line method直减法Double decline balancing method双信余额抵减法Sum of the year digits method年数总和法Units of production工作量法Pledge担保、保证Intangible assets无形资产Non-monetary assets非货币性资产Patent专利Licenses许可权Copyrights版权Franchise特许经营权Trademark商标Domain name域名Goodwill商誉Brand品牌Publishing tile 报刊名Customer list客户名单Government grant政府补助Investment property投资性房地产Lessee承租人Lesser 出租人Capital appreciation资本升值Owner-occupied property自用物业Subsequent expenditure后续支出Business combination公司合并Derecognize终止确认Chapter7Trade payable应付帐款Notes payable应付票据Current maturing portion of long-term debt一年内到期的非流动负债Dividends payable应付股利Deferred revenue递延收入Sales tax销售税Payroll 工资（表）Income tax 所得税Bond债券Debenture bonds信用公司债券Guaranteed bonds保证公司债券Serial bonds 分期还本债券Registered bonds 记名债券Coupon bonds 无记名债券Term bonds 一次还本债券Mortgage bonds抵押债券Interest bearing带息Zero-coupon bonds零息债券Callable bonds可提前赎回的债券Convertible bonds可转换的债券Nominal rate 票面利率Value added tax（VAT）增值税Warrant 认股权Warranty产品质保Provision准备Contingent liabilities或有负债Contingent assets或有资产Extinguishment清偿Face value面值Cash discount现金折扣Executor contract待执行的合同Onerous contract亏损的待执行合同Discount rate折现率Restructure重组Non-current liabilities非流动负债Bonds payable应付债券Long-term borrowing长期借款Deferred tax liabilities 递延所得税负债Compound instrument混合工具Debt retirement债务展期Refunding发新债换旧债Chapter8 Proprietorship独资企业Partnership合伙企业Corporation公司、法人Co-owner共同拥有者Withdraw提取Contra-equity权益备抵账户Separate legal entity独立法人实体Incorporated具有法人资格的Securities law证券法Company law 公司法Listed/quoted company上市公司Privilege优先权Board of directors董事会Par value面值Additional paid-in capital股本溢价Retained earnings留有收益Cash dividends现金股利Stock dividends股票股利。
会计英语词汇大汇总
accountbooks帐
accountclassification帐户分类
accountcurrent往来帐
accountformofbalancesheet帐户式资产负债表
accountformofprofitandlossstatement帐户式损益表
accountpayable应付帐款
受托代销商品Commissionedandsellthegoodsonacommissionbasis
存货跌价准备Inventoryfallingpricereserves
分期收款发出商品Collectmoneyandsendoutthegoodsbystages
待摊费用Deferredandprepaidexpenses
材料成本差异Materialscostvariance
自制半成品Semi-Finishedgoods
库存商品Finishedgoods
商品进销差价Differencesbetweenpurchasingandsellingprice
委托加工物资Workinprocess-outsourced
委托代销商品Trusttoandsellthegoodsonacommissionbasis
资产负债表：balancesheet可以不大写b
利润表：incomestatements(orstatementsofincome)
利润分配表：retainedearnings
现金流量表：cashflows
市场部Marketing
销售部SalesDepartment（也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
应收款Accountreceivable
会计职业英语应知应会单词表
1、industrial revolution 工业革命2、global economy 全球经济3、accounting 会计行业4、double-entry bookkeeping 复式记账5、ecomonic entity 经济实体6、income tax 个人所得税7、social security 社会保障8、payroll tax 工薪税9、tax return 纳税申报表10、financial statement 财务报表11、internal control syetem 内部控制系统12、income tax return 所得税纳税申报表13、financial data 财务信息14、Chief Financial Officer 首席财务官15、forensic accounting 司法会计16、contract dispute 合同纠纷17、tax authorities 税务机构18、financial press 金融出版机构19、finance companies 信贷公司20、mortgage companies 抵押放贷公司21、securities firms 证券公司22、sales tax 销售税23、accounting equation 会计等式24、economic resource 经济资源25、owner’s equtity 所有者权益26、creditor’s equtity 债权人权益27、current asset 流动资产28、long-term asset 长期资产29、notes receivable 应收票据30、accounts receivable 应收账款31、prepaid expense 预付费用32、notes payable 应付票据33、accounts payable 应付账款34、bonds payable 应付债券35、mortgages payable 应付抵押款36、accounting cycle 会计循环37、net assets 净资产38、garment dealer 服装零售商39、photocopy supplies 影印用品40、office supplies 办公用品41、prepaid rent 预付租金42、prepaid insurance 预付保险费43、accumulated depreciation 累计折旧44、photocopy equipment 影印设备45、office equipment 办公设备46、unearned photocopy fees 预收影印费47、wages payable 应付工资48、mortgage payable 应付抵押款49、photocopy fees earned 影印收入50、office salary expense 办公工资费用51、utilty expense 公用事业费52、telephone expense 电话费53、rent epense 租金费54、insurance expense 保险费用55、photocopy supplies expense 影印用品费56、office supplies expense 办公用品费57、depreciation expense 折旧费58、cash on hand 库存现金59、cash register 现金出纳机60、promissory note 期票61、credit sale 赊销62、wear and tear 磨损63、import quota 进口配额64、sales revenue 销售收入65、service revenue 服务收入66、check-stub 支票存根67、face value 面值68、interest-bearing notes 带息票据69、non-interest-bearing notes 无息票据70、sales on account 赊销71、brand name 品牌名称72、customer list 客户清单73、accounting system 会计系统74、manual system 手工系统75、trial balance 试算平衡表76、cash receipt 现金收据77、credit card 信用卡78、deposit slip 存单79、time card 计时卡片80、purchase order 采购单81、special-purpose journal 特殊日记账82、purchase journal 采购日记账83、sales journal 销售日记账84、cash receipt journal 现金收据日记账85、compound entry 符合分录86、general ledger 普通分类账87、accrual accounting 权责发生制会计88、work sheet 工作底稿89、government regulatory agencies 政府管理机构90、income statement 损益表91、financial condition 财务状况92、net worth 净收益93、tie up 捆绑94、sole proprietorship 个人企业95、financial performance 财务业绩96、current liabilities 流动负债97、long-term liabilities 非流动负债98、chart of account 账户一览表99、debit and credit 借方和贷方100、business combination 企业合并。
会计英语词汇总结表.
---------------------------------------------------------------最新资料推荐------------------------------------------------------会计英语词汇总结表.Aaa 美国会计学会(1) ABC 作业基础成本计算 (2)absorbed overhead 已吸收制造费用 (3)absorption costing 吸收成本计算(4)account 帐户,报表(5)accounting postulate 会计假设(6)accounting series release 会计公告文件(7)accounting valuation 会计计价(8)account sale 承销清单(9)accountability concept 经营责任概念 (10)accountancy 会计职业 (11)accountant 会计师 (12)accounting 会计 (13)agency cost 代理成本 (14)accounting bases 会计基础 (15)accounting manual 会计手册(16)accounting period 会计期间(17)accounting policies 会计方针(18)accounting rate of return 会计报酬率 (19)accounting reference date 会计参照日(20)accounting reference period 会计参照期间(21)accrual concept 应计概念 (22)accrual expenses 应计费用 (23)acid test ration 速动比率(酸性测试比率) (24)acquisition 购置(25)acquisition accounting 收购会计(26)activity based accounting 作业基础成本计算 (27)adjusting events 调整事项(28)administrative expenses 行政管理费 (29)advice note 发货通知 (30)amortization 摊销 (31)analytical review 分析性检查(32)annual equivalent cost 年度等量成本法 (33)annual report and accounts 年度报告和报表(34)appraisal cost 检验成本1/ 12(35)appropriation account 盈余分配帐户(36)articles of association 公司章程细则 (37)assets 资产 (38)assets cover 资产保障(39)asset value per share 每股资产价值(40)associated company 联营公司 (41)attainable standard 可达标准---------------------------------------------------------------最新资料推荐------------------------------------------------------ (42)attributable profit 可归属利润 (43)audit 审计 (44)audit report 审计报告(45)auditing standards 审计准则(46)authorized share capital 额定股本 (47)available hours 可用小时 (48)avoidable costs 可避免成本(49)back-to-back loan 易币贷款 (50)backflush accounting 倒退成本计算 (51)bad debts 坏帐 (52)bad debts ratio 坏帐比率 (53)bank charges 银行手续费 (54)bank overdraft 银行透支 (55)bank reconciliation 银行存款调节表 (56)bank statement 银行对帐单 (57)bankruptcy 破产(58)basis of apportionment 分摊基础(59)batch 批量(60)batch costing 分批成本计算 (61)beta factor (市场)风险因素(62)bill 帐单(63)bill of exchange 汇票(64)bill of landing 提单(65)bill of materials 用料预计单(66)bill payable 应付票据 (67)bill receivable 应收票据 (68)bin card 存货记录卡(69)bonus 红利(70)book-keeping 薄记(71) oston classification 波士顿分类(72)breakeven chart 保本图(73)breakeven point 保本点 (74)breaking-down time 复位时间(75)budget 预算 (76)budget center 预算中心 (77)budget cost allowance 预算成本折让(78)budget manual 预算手册(79)budget period 预算期间 (80)budgetary control 预算控制(81)budgeted capacity 预算生产能力3/ 12(82)burden 制造费用(83)business center 经营中心(84)business entity 营业个体(85)business unit 经营单位(86)buy-out management 管理性购买产权 (87)by-product 副产品(88)called-up share capital 催缴股本 (89)capacity 生产能力(90)capacity ratios 生产能力比率(91)capital 资本(92)capital assets pricing model 资本资产计价模式(93)capital commitment 承偌资本 (94)capital employed 已运用的资本(95)capital expenditure 资本支出(96)capital expenditure authorization 资本支出核准(97)capital expenditure control 资本支出控制(98)capital expenditure proposal 资本支出申请 (99)capital funding planning 资本基金筹集计划 (100)capital gain 资本收益 (101)capital investment appraisal 资本投资评估(102)capital maintenance 资本保全(103)capital resource planning 资本资源计划(104)capital surplus 资本盈余 (105)capital turnover 资本周转率(106)card 记录卡 (107)cash 现金 (108)cash account 现金帐户 (109)cash book 现金帐薄 (110)cash cow 金牛产品 (111)cash flow 现金流量(112)cash discounted 现金贴现 (113)cash flow budget 现金流量预算 (114)cash flow statement 现金流量表 (115)cash ledger 现金分类帐(116)cash limit 现金限额 (117)CCA 现时成本会计(118)center 中心(119)changeover time 变更时间(120)chartered entity 特许经济个体(121)cheque 支票---------------------------------------------------------------最新资料推荐------------------------------------------------------ (122)cheque register 支票登记薄 (123)coin analysis 零钱分类(124)classification 分类5/ 12(125)clock card 工时卡(126)code 代码(127)commitment accounting 承偌确认会计(128)common cost 共同成本(129)company limited by guarantee 有限担保责任公司(130)company limited shares 股份有限公司 (131)competitive position 竞争能力状况 (132)concept 概念 (133)conglomerate 跨行业企业(134)consistency concept 一致性概念(135)consolidated accounts 合并报表(136)consolidation accounting 合并会计 (137)consortium 财团 (138)contingency plan 应急计划(139)contingent liabilities 或有负债(140)continuous operation 连续生产(141)contra 抵消(142)contract cost 合同成本 (143)contract costing 合同成本计算 (144)contribution 贡献毛益 (145)contribution ventre 贡献中心(146)contribution chart 贡献图(147)contribution per unit of limiting factor ration单位限定因素的贡献毛益比率(148)contribution to sales ration (149)control 控制贡献毛益对销售比率(150)control account 控制帐户 (151)control limits 控制限度(152)controllability concept 可控制概念(153)controllable cost 可控制成本 (154)conversion cost 加工成本(155)convertible loan stock 可转换为股票的贷款(156)corporate appraisal 公司评估 (157)corporate planning 公司计划(158)corporate social reporting 公司社会报告(159)corporation 股份公司 (160)cost 成本 (161)cost account---------------------------------------------------------------最新资料推荐------------------------------------------------------ 成本帐户 (162)cost accounting 成本会计 (163)cost accounting manual 成本手册 (164)cost accounts calendar 成本报表的日历时间 (165)cost adjustment 成本调整7/ 12(166)cost allocation 成本分配 (167)cost apportionment 成本分摊 (168)cost attribution 成本归属 (169)cost audit 成本审计(170)cost behaviour 成本性态 (171)cost benefit analysis 成本效益分析(194)current asset 流动资产(195)current cost accounting 现时成本会计 (196)current liabilities 流动负债(197)current purchasing power accounting 现时购买力会计(198)current ration 流动比率 (199)cut-off 截止 (200)CVP 本量利分析(201)cycle time 周转时间(202)debenture 债券(203)debit note 借项通知(204)debit capacity 举债能力(205)debt ratio 债务比率 (206)debtor 债务人 (207)debtor days ratio 应收帐款天数率(208)debtors 应收款(209)debtors ledger 应收帐款分类帐 (210)debtor’ age analysis 应收帐款帐龄分析(211)decision driven costs 决策连动成本 (212)decision tree 决策树 (213)defects 次品 (214)deferred expenditure 递延支出 (215)deferred shares 递延股份 (216)deferred taxation 递延税款(217)delivery note 交货单(218)departmental accounts 部门报表(219)departmental budget 部门预算(220)depreciation 折旧(221)dispatch note 发运单(222)development cost 开发成本 (223)differential cost 差别成本 (224)direct hours yield 直接工时产出率(225)direct labour cost-standard标准直接人工成本(226)direct labour efficiency-variance---------------------------------------------------------------最新资料推荐------------------------------------------------------ 直接人工效率差异 (227)direct labour rate—variance直接人工费率差异 (228)direct labour total-variance直接人工总差异(229)direct material mix-variance直接材料结构差异(230)direct price-variance直接材料价格差异(231)direct material total-variance直接材料总差异 (232)direct materials usage-variance直接材料用量差异(233)direct materials yield-variance直接材料产出率差异 (234)direct cost 直接成本(235)direct debit 直接借项 (236)direct hours yield 直接小时产出率 (237)direct labour cost percentage rate 直接人工成本百分比(238)direct labour hour rate直接人工小时率(239)directs on indirect work间接工作事项上的工时(240)discount rate 贴现率 (241)discounted cash flow 现金流量贴现 (242)discretionary cost 酌量成本 (243)distribution cost 摊销成本 (244)diversions 移用(245)diverted hours 移用小时(246)diverted hours ratio 移用工时比率 (247)dividend 股利(248)dividend cover 股利产出率 (249)dividend per share 每股股利 (250)dog 疲软产品 (251)double entry accounting 复式会计9/ 12(252)double-entry book-keeping 复式薄记 (253)doubtful debts 可疑债务 (254)down time 停工时间 (255)dynamic programming 动态规划consistency 一贯性 substance over form 实质重于形式materiality 重要性prudence 谨慎性 current asset 流动资产non-current asset 非流动资产 round it up, round it down 四舍五入contingent liability 或有负债creditor 债权人rendering of service 提供劳务 royalties 版税 bonus share 分红股redempte share 赎回股份debenture 债券credit 贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念 net book value 账面净值straight line method 直线法---------------------------------------------------------------最新资料推荐------------------------------------------------------ carrying amount 资产净值（资产－累计折旧－减值）rule of thumb 经验法contribution margin 边际贡献deferred income 递延收入finance lease 融资租赁cash equivalents 现金等价物 operating lease 经营租赁capital appreciation 资本增值 amortization 分摊incremental budget 增量预算 zero based budget 零基预算continuous budget 滚动预算 deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法 events after balance sheet date 资产负债表日后事项11/ 12return on investment (ROI) 投资回报率 profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法 prospective application 未来适用法。
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。
会计英语词汇表大全
词汇表AAccelerated Cost Recovery System (ACRS)（加速成本回收制）：1981年基于税收目的而引入的折旧方法，后来作了修正。
请参见修正的加速成本回收制。
accelerated depreciation（加速折旧）：一种前期折旧额大于后期折旧额的折旧方法。
account（账户）：用于归类和概括交易的记录工具。
account form of balance sheet（账户式资产负债表）：左边是资产，右边是负债和所有者权益的资产负债表。
accounting（会计）：通过计量主体的经济活动，向那些作商业和经济决策的人提供有用信息的系统过程。
accounting changes（会计变更）：用于描述与前期不同的会计原则、会计估计和报告主体的使用。
accounting controls（会计控制）：与维护资产及财务报表可靠性有关的过程。
accounting cycle（会计循环）：用于分析、记录、归类和汇总交易的一系列步骤。
accounting equation（会计方程式）：资产＝负债＋所有者权益。
accounting errors（会计差错）：由计算差错、会计原则的不恰当运用及重大事件的忽略所导致的错误。
accounting period（会计期间）：与会计报告相关的时间。
accounting policies（会计政策）：用于报告公司财务成果的会计原则及惯例。
Accounting Principles Board (APB)（会计原则委员会）：一个由美国注册会计师成立的委员会，这些注册会计师在1959—1973年期间，发布制定会计准则的意见书。
Accounting Research Bulletins (ARBs)（会计研究公报）：由美国注册会计师协会会计程序委员会发布的公告。
该协会在1939—1959年期间制定会计准则。
accounting system（会计制度）：用于搜集和披露会计数据的过程和方法。
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专业词汇汇总表Chapter 1 Non-for-profits organization 非赢利组织Service 服务Manufacture生产Merchandise 商品Accounting会计Management管理层Accounting system记帐系统Financial accounting财务会计Financial report财务报告Decision-making决策制定Audit 审计Management accounting管理会计Cost accounting成本会计Operating cost 生产费用，营业成本Budgeting预算Accumulate累积Accounting process核算过程Transaction交易,业务Events事项Expenses费用Income收入Identify确认Measure计量Record记录Communicate沟通Financial position财务状况Performance经营Entity实体Enterprise企业Balance sheet 资产负债表Statement of financial position财务状况表Equity权益Debt债务Return回报Creditors债权人Supplier供应商Customer客户Economic resource经济资源Financial structure财务结构Liquidity流动性Solvency偿债能力Cash现金Cash equivalents现金等价物Financial performance 财务业绩Accrual basis权责发生制Assets资产Liabilities负债Equity权益Going concern永续经营Liquidate清算，清盘（破产公司）Economic entity经济实体Unit of measurement货币计量Accounting period会计分期GAAP （general accepted accounting principle）一般公认会计准则Profitability获利能力China Securities Regulatory Commission(CSRC) 中国证监会Listed company上市公司Disclose披露Understandability可理解性Relevance相关性Reliability可靠性Comparability可比性Chapter 2 Accounting elements会计要素Non-current assets非流动资产Gain利得Loss损失Recognition确认Measurement计量Historical cost 历史成本Current cost 现时成本Replacement cost 重置成本Net realizable value可变现净值Present value现值Proceeds收入，收益Chapter3Statement of comprehensive income 综合收益表Statement of changes in equity 所有者权益变动表Cash flow statement现金流量表Notes附注Non-current assets非流动资产Current assets流动资产Fixed assets固定资产Property，plant and equipment（PPE）不动产、厂房和设备Investment property 投资性房地产Intangible assets无形资产Financial asset金融资产Investments accounted for using the equity method用权益法核算的投资Biological assets生物资产Inventories存货Trade and other receivable应收帐款和其他应收款Cash and cash equivalent现金和现金等价物（货币资金）Non-current liabilities非流动负债Current liabilities流动负债Comprehensive income综合收益Consolidated profit and loss accounts合并损益表Cost of sales 销售成本Distribution cost销售费用Administrative expense管理费用Financial costs财务费用Share of profit of associates联营企业利润分摊Income tax expense所得税费用Discontinued operations停业Investment in equity instruments对权益工具的投资收益Cash flow hedges现金流量套期Gain on property revaluation房地产重估利得Share of other comprehensive income of associates联营企业其他综合收益的分摊Actuarial gains（losses）on defined benefit pension plans 关于确定给付养老金福利计划产生的精算利得或损失Retirement benefit plans 退休福利计划Defined contribution plans设定提存计划Defined benefits plans 设定福利计划Actuarial present value of promised retirement benefits已承诺的退休福利精算现值Net assets available for benefits 可用于福利的净资产Multiple step多步式Reconciliation 调节，调整表Retrospective restatement 追溯调整Translation of foreign operations境外经营折算Consolidated statement of cash flow合并现金流量表Cash flow from operating activities经营活动现金流Cash flow from investing activities投资活动现金流Cash flow from financial activities筹资活动现金流Depreciation折旧Amortization摊销Stock-based compensation 以股份为基础的补偿Working capital营运资金Disposition/disposal处置Divestiture of business，net of cash transferred因业务剥离（企业解体）而产生的现金转移净值Repurchase赎回Common stock普通股Cash dividends现金红利Stock dividends股票红利Accounting cycle会计循环Notes附注Accounting policies会计政策Refund退款Preference dividends优先股股利Legal reserves法定盈余公积Additional paid-in capital资本公积Deficit亏损Common shareholder普通股股东Earning per share每股净收益Diluted earning per share稀释后的每股净收益Parent母公司Chapter4 Accounting cycle会计循环Accounting equation会计恒等式Double-entry bookkeeping借贷记账法Debit借方Credit贷方Account 账户Journal 日记账Entry分录Adjusting enrty 调整分录Post过帐General ledger总分类帐Subsidiary ledger 明细分类账Trial balance试算平衡法Account balance帐户余额Adjusted trial balance调整后的试算平衡表Close结账Closing entry 结账分录Temporary accounts临时账户Post-closing trial balance结帐后的试算平衡表Deferred expense待摊费用Deferred revenue递延收入Contra account抵减帐户Accumulated depreciation累计折旧Cash book现金日记帐Cash receipt journal 现金收款日记账Cash disbursement journal 现金付款日记账Income summary损益汇总（本年利润）Par value面值Allowance for doubtful debt坏帐准备Accrued asset应计资产Accrued liability应计负债Fiscal year财政年度Residual value残值Chapter5Sales returns and allowance销售退回与折让Petty cash备用金Bank overdraft银行透支Cash on hand库存现金Demand deposit活期存款Maturity date到期日Cash book现金日记帐Bank reconciliation银行存款余额调节表Bank statement银行对帐单Deposit in transit企业已收银行未收Outstanding check企业已付银行未付Bank service charge银行手续费Deposits made directly by bank银行已收企业未收Receivable应收款Trade receivable应收帐款Notes receivable应收票据Dividends receivable应收股利Interest receivable应收利息Prudence谨慎性Outstanding 未完成的Outstanding deposit未达存款Aging receivable analysis应收帐款帐龄分析Past-due过期的Overdue到期未付的Irrecoverable debt坏帐Materials原材料Net realizable value可变现净值Fair value公允价值Cost flow assumption成本流量假设Commodity商品、日用品Cost of conversion加工成本Import duties进口关税Handling cost装卸费Transportation cost运输费Freight运费Trade discount商业折扣Rebate折扣款、回扣Raw material原材料Finished goods完工产品By-product副产品Storage cost仓储成本Warranty cost质保成本Specific identification个别认定法FIFO先进先出法Weighted average cost method加权平均法Written down减记Carrying amount帐面金额Spare parts备用件、散件Chapter6Equity security股权（产权）证券Debt security债务证券Financial instruments金融工具Financial assets金融资产Financial liabilities金融负债Equity instrument权益性工具Derivative instrument衍生工具Financial assets at fair value through profit or loss以公允价值计量且变动计入当期损益Held-to-maturity investment持有至到期的投资Loans and receivables贷款和应收帐款Available-for-sale financial assets可供出售的金融资产Bonds债券Initial measurement初始计量Subsequent measurement后续计量Consideration对价Impairment减值损失Amortised cost摊余成本Effective interest rate method实际利率法Debt restricting债务重组Bankrupting破产Investment income投资收益Associates联营企业Equity method权益法Reserve公积准备Tangible assets有形资产Overhaul大修Revaluation重估Depreciation折旧Straight-line method直减法Double decline balancing method双信余额抵减法Sum of the year digits method年数总和法Units of production工作量法Pledge担保、保证Intangible assets无形资产Non-monetary assets非货币性资产Patent专利Licenses许可权Copyrights版权Franchise特许经营权Trademark商标Domain name域名Goodwill商誉Brand品牌Publishing tile 报刊名Customer list客户名单Government grant政府补助Investment property投资性房地产Lessee承租人Lesser 出租人Capital appreciation资本升值Owner-occupied property自用物业Subsequent expenditure后续支出Business combination公司合并Derecognize终止确认Chapter7Trade payable应付帐款Notes payable应付票据Current maturing portion of long-term debt一年内到期的非流动负债Dividends payable应付股利Deferred revenue递延收入Sales tax销售税Payroll 工资（表）Income tax 所得税Bond债券Debenture bonds信用公司债券Guaranteed bonds保证公司债券Serial bonds 分期还本债券Registered bonds 记名债券Coupon bonds 无记名债券Term bonds 一次还本债券Mortgage bonds抵押债券Interest bearing带息Zero-coupon bonds零息债券Callable bonds可提前赎回的债券Convertible bonds可转换的债券Nominal rate 票面利率Value added tax（VAT）增值税Warrant 认股权Warranty产品质保Provision准备Contingent liabilities或有负债Contingent assets或有资产Extinguishment清偿Face value面值Cash discount现金折扣Executor contract待执行的合同Onerous contract亏损的待执行合同Discount rate折现率Restructure重组Non-current liabilities非流动负债Bonds payable应付债券Long-term borrowing长期借款Deferred tax liabilities 递延所得税负债Compound instrument混合工具Debt retirement债务展期Refunding发新债换旧债Chapter8 Proprietorship独资企业Partnership合伙企业Corporation公司、法人Co-owner共同拥有者Withdraw提取Contra-equity权益备抵账户Separate legal entity独立法人实体Incorporated具有法人资格的Securities law证券法Company law 公司法Listed/quoted company上市公司Privilege优先权Board of directors董事会Par value面值Additional paid-in capital股本溢价Retained earnings留有收益Cash dividends现金股利Stock dividends股票股利Treasury stock库存股Outstanding shares流通股Share premium股本溢价Consideration对价Legal capital法定资本（股本）Capital stock股本Ordinary/common shares普通股Rights issue增股Bonus issue红利股（作为红利发行的股票）Chapter9 Biological assets生物资产Agricultural produce 农产物Harvest收获Government grant政府补助Chapter10 Liquidity流动性Solvency偿债能力Current ratio流动比率Quick ratio/acid ratio速动比率Cash ratio现金比率Leverage ratio杠杆比率Ratio analysis比率分析Interest coverage ratio利息保障倍数Debt ratio资产负债率Debtor days应收帐款周转期Inventory turnover存货周转期Average time to pay suppliers应付帐款周转期Fixed asset turnover固定资产周转率Assets turnover资产周转率Gross margin毛利率Net margin净利率Return on assets总资产回报率Earnings per share每股收益Return on capital employed已投入资本回报率Return on share capital股本回报率Chapter16 Presentation currency 列报货币Functional currency记帐本位币Foreign currency外币Foreign operation国外经营Closing rate期末汇率Spot rate即期汇率Hyperinflationary economy恶性通货膨胀Business combination公司合并Consolidated financial statements合并报表Reporting entity报告主题Parent母公司Subsidiary子公司Account for核算Acquisition method/purchase method购买法Acquirer购买者/获得者Acquiree被购买者Goodwill商誉Controlling interest控制性利益Acquisition date购买日/获得日Consideration对价Net assets净资产Distinction区别Framework框架LTD有限公司Impairment减值损失Negative goodwill 负商誉Aggregate fair value公允价值总额Review复查Votes投票数General meeting股东大会Entity concept实体理论Proprietary concept业主理论Non-controlling interest/minority interest非控制性股东权益Proportional consolidation method比例合并法Sundry assets多项资产合计Chapter11 cost tracing 成本归集cost allocation成本分配cost assignment 成本分配cost object 成本对象direct cost 直接成本cost-effective 有成本效益的，划算的cost-efficient有成本效益的，划算的cost benefit 成本效益manufacturing overhead 制造费用manufacturing cost 制造成本finished goods 完工产品direct material直接材料direct labor直接人工work in process/progress 在产品obsolete stock 废弃的存货material purchase account 材料购买帐户material control account 材料控制帐户issue of raw materials 原材料发出indirect materials 间接材料indirect labor cost间接人工administration overhead管理费用accounting procedures核算程序payroll system工资系统clock card 考勤卡attendance 出勤卡factory overhead 制造费用idle time 停机（故障）时间master file 主文件payroll summary 工资总额payroll register工资表source document源文件wage 工资gross wage 总工资incentive pay奖励工资（津贴）allowance 津贴research and development cost 研发成本factory burden间接制造费allocation rate分配率apportionment 分摊indirect overhead 间接费用reciprocal method 交互分配法（产品服务部门费用的分配）prime cost 主要成本conversion cost加工成本unit cost单位成本non-production cost 非制造成本step-down method 顺序分配法（产品服务部门费用的分配）fixed production overheads固定制造费用variable production overheads变动制造费用finance cost 财务费用distribution cost销售费用relevant cost 相关成本incremental coast增量成本fixed cost固定成本variable coast变动成本semi-variable cost 半变动成本stepped-fixed cost阶梯式固定成本Chapter12job-costing 分批成本计算法process costing分步式成本法equivalent units of output约当产量FIFO先进先出法the weighted average method 加权平均法cost post 成本库cost-allowance base成本分配基础parallel processing平均分步生产sequential processing 顺序分步生产activity-based costing作业成本法cost driver 成本动因Chapter13cost-volume-profit（CVP）analysis 本量利分析contribution margin 边际贡献breakeven point盈亏平衡点standard costing 标准成本法variance analysis差异分析favorable variance 有利差异unfavorable variance 不利差异rate variance 费率差异price variance 价格差异volume variance 数量差异usage variance用量差异overhead variance间接制造成本差异master budget总预算sales budget销售预算production budget生产预算capital budget资本预算cash budget现金预算marketing budget营销预算project budget项目预算expenditure budget支出预算overhead budget间接费用预算balanced scorecard平衡积分卡Chapter17，18 Audit 审计Auditor 审计员Internal audit内部审计External audit外部审计Government audit政府审计Interim audit中期审计Annual audit年度审计True and fair view真实和公正的观点Reporting framework报告框架Audit report审计报告Engagement letter委托书、聘书Risk assessment风险评估Internal control内部控制Analytical review分析性审查Strategy战略Independence独立性Corporate governance公司治理Client顾客Authorization授权Physical control实物控制（财产物资控制）Segregation of duties职责分工Control risk控制风险Audit working paper审计工作底稿Audit document审计文稿Business cycles商业周期，业务循环Board董事会Board of directors董事会Audit committee审计委员会External auditors外部审计师Misstatement错报Organization for economic cooperation and development经济合作开发组织Stakeholder 相关利益者Chairman董事长Non-executive非执行董事（独董）Chief executive officer（CEO）首席执行官Executive director 执行董事Integrity真实性Appointment任命Remuneration committee薪酬委员会Objectivity客观性Audit process审计程序Improprieties不恰当处Internal auditor内审人员Objectivity客观性Professional competence and due care专业能力和应有关注Confidentiality保密性Professional behavior职业行为Irregularity失常Schedule进度表、清单Materiality重要性水平Material misstatement重大错报Fraud欺诈Assertion声明、声称、断言Professional skeptisicism专业的怀疑态度Control risk控制性风险Audit risk审计风险Inherent risk固有风险Detection risk检查风险Audit opinion审计意见Sampling risk抽样风险Misinterpretation误解Analytical procedure分析性程序Preliminary engagement委托的初期Audit strategy审计战略Deadline截止日期Test of detail详细测试Tolerable errors 可容许的错误Performance materiality实际执行的重要性Tolerable misstatement可容许的错误Audit documentation审计工作底稿Checklist检查表Going concern review持续经营假设的审查Subsequent event 日后事项Memorandum备忘录、记录Deficiency亏空、缺少Arithmetic control计算控制Substantive test实质性测试Sufficient and appropriate充分和恰当的Audit evidence审计证据Cut-off截止Enquiry询问Inspection检查Reliability可靠性Trend analysis趋势分析Scrutiny仔细观察、监督Management representation管理层声明Meeting minutes会议纪要Unqualified report无保留意见的审计报告Qualified report保留意见的审计报告Adverse opinion反对意见Disclaimer of opinion无法发表意见Emphasis of matter强调事项Except for opinion除……之外的意见Modified opinion有修改的意见Unmodified opinion无修改的意见Unmodified audi tor’s report 无修改的审计报告Modified report修改的审计报告。