《会计》词汇音标版
会计英语词汇
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。
会计英文词汇大全
会计英文词汇大全A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法。
会计英语单词·词汇·中英对照(全本)
AAA美国会计学会Abacus《算盘》杂志abacus算盘Abandonment废弃,报废;委付abandonment value废弃价值abatement①减免②冲销ability to service debt偿债能力abnormal cost异常成本abnormal spoilage异常损耗above par超过票面价值above the line线上项目absolute amount绝对数,绝对金额absolute endorsement绝对背书absolute insolvency绝对无力偿付absolute priority绝对优先求偿权absolute value绝对值absorb摊配,转并absorption account摊配账户,转并账户absorption costing摊配成本计算法abstract摘要表abuse滥用职权abuse of tax shelter滥用避税项目ACCA特许公认会计师公会accelerated cost recovery system加速成本收回制度accelerated depreciation method加速折旧法,快速折旧法acceleration clause加速偿付条款,提前偿付条款acceptance①acceptance bill承兑票据acceptance register承兑票据登记簿acceptance sampling验收抽样access time存取时间accommodation融通accommodation bill融通票据accommodation endorsement融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability经营责任,会计责任accountability unit责任单位Accountancy《会计》杂志accountancy会计accountant会计员,会计师accountant general会计主任,总会计accounting in charge主管会计师accountant’s legal liability会计师的法律责任accountant’s report会计师报告accountant’s responsibility会计师职责account form账户式,账式Accounting①会计②会计学accounting assumption会计假定,会计假设accounting basis会计基准,会计基本方法accounting changes会计变更accounting concept会计概念accounting control会计控制accounting convention会计常规,会计惯例accounting corporation会计公司accounting cycle会计循环accounting data会计数据accounting doctrine会计信条accounting document会计凭证accounting elements会计要素accounting entity会计主体,会计个体accounting entry会计分录accounting equation会计等式accounting event会计事项accounting exposure会计暴露,会计暴露风险accounting firm会计事务所Accounting Hall of Fame会计名人堂accounting harmonization会计协调化accounting identity会计恒等式accounting income会计收益accounting information会计信息accounting information system会计信息系统accounting internationalization会计国际化accounting journals会计杂志accounting legislation会计法规accounting manual会计手册accounting objective会计目标accounting period会计期accounting policies会计政策accounting postulate会计假设accounting practice会计实务accounting principle会计原则Accounting Principle Board会计原则委员会accounting procedures会计程序accounting profession会计职业,会计专业accounting rate of return会计收益率accounting records会计记录,会计簿籍Accounting Review《会计评论》accounting rules会计规则Accounting Series Release《会计公告文件》accounting service会计服务accounting software会计软件accounting standard会计标准,会计准则accounting standardization会计标准化Accounting Standards Board会计准则委员会(英) Accounting Standards Committee会计准则委员会(英) accounting system①会计制度②会计系统accounting technique会计技术accounting theory会计理论accounting transaction会计业务,会计账务Accounting Trend and Techniques《会计趋势和会计技术》accounting unit会计单位accounting valuation会计计价accounting year会计年度accounts会计账簿,会计报表account sales承销清单,承销报告单accounts payable应付账款accounts receivable应收账款accounts receivable aging schedule应收账款账龄分析表accounts receivable assigned已转让应收账款accounts receivable collectionperiod应收账款收款期accounts receivable discounted已贴现应收账款accounts receivable financing应收账款筹资,应收账款融资accounts receivable management应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion增殖accrual basis accounting应计制会计,权责发生制会计accrued asset应计资产accrued expense应计费用accrued liability应计负债accrued revenue应计收入accumulated depreciation累计折旧accumulated dividend累计股利accumulated earnings tax累积盈余税,累积收益税accumulation累积,累计acid test ratio酸性试验比率acquired company被盘购公司,被兼并公司acquisition购置,盘购acquisition accounting盘购会计acquisition cost购置成本acquisition decision购置决策acquisition excess盘购超支acquisition surplus盘购盈余across-the-board全面调整ACT预交公司税act法案,法规action起诉,诉讼active account活动账户active assets活动资产activity业务活动,作业activity account作业账户activity accounting作业会计activity ratio业务活动比率activity variance业务活动量差异act of bankruptcy破产法act of company公司法act of God天灾,不可抗力actual capital实际资本actual value实际价值actual wage实际工资added value增值added value statement增值表added value tax增值税addition增置,扩建additional depreciation附加折旧,补提折旧additional paid-in capital附加实缴资本additional tax附加税adequate disclosure充分披露adjunct account附加账户adjustable-rate bond可调整利率债券adjusted gross income调整后收益总额,调整后所得总额adjusted trial balance调整后试算表adjusting entry调整分录adjustment调整adjustment account调整账户adjustment bond调整债券administrative accounting行政管理会计administrative budget行政管理预算administrative expense行政管理费用ADR资产折旧年限幅度ad valorem tax从价税advance预付款,垫付款advance corporation tax预交公司税advances from customers预收客户款advance to suppliers预付货款adventure投机经营,短期经营adverse opinion反面意见,否定意见adverse variance不利差异,逆差advisory services咨询服务affiliated company联营公司affiliation联营after closing trial balance结账后试算表after cost售后成本after date出票后兑付after sight见票后兑付after-tax税后AGA政府会计师联合会age寿命,账龄,资产使用年限age allowance年龄减免age analysis账龄分析agency代理,代理关系agency commission代理佣金agency fund代管基金agenda议事日程,备忘录agent代理商,代理人aggregate balance sheet合并资产负债表aggregate income statement合并损益表AGI调整后收益总额,调整后所得总额aging of accounts receivable应收账款账龄分析aging schedule账龄表agio贴水,折价agiotage汇兑业务,兑换业务AGM年度股东大会agreement协议agreement of partnership合伙协议AICPA美国注册公共会计师协会AIS会计信息系统all capital earnings rate资本总额收益率all-inclusive income concept总括收益概念allocation分摊,分配allocation criteria分配标准allotment①分配,拨付②分配数,拨付数allowance①备抵②折让③津贴allowance for bad debts呆账备抵allowance for depreciation折旧备抵账户allowance method备抵法all-purpose financial statement通用财务报表,通用会计报表alpha risk阿尔法风险,第一种审计风险altered check涂改支票alternative accounting methods可选择性会计方法alternative proposals替代方案,备选方案amalgamation企业合并American Accounting Association美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option美式期权American Stock Exchange美国股票交易所amortization①摊销②摊还amortized cost摊余成本amount金额,合计amount differ金额不符amount due到期金额amount of 1 dollar1元的本利和analysis分析Analyst分析师analytical review分析性检查annual audit年度审计annual closing年度结账annual general meeting年度股东大会annualize按年折算annualized net present value折算年度净现值annual report年度报告annuity年金annuity due期初年金annuity in advance预付年金annuity in arrears迟付年金annuity method of depreciation年金折旧法antedate填早日期anticipation预计,预列anti-dilution clause防止稀释条款anti-pollution investment消除污染投资anti-profiteering tax反暴利税anti-tax avoidance反避税anti-trust legislation反拖拉斯立法A/P应付账款APB会计原则委员会APB Opinion《会计原则委员会意见书》Application申请,申请书applied overhead已分配间接费用appraisal估价appraisal capital评估资本appraisal surplus估价盈余appraiser估价员,估价师appreciation增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation拨款,指拨经费appropriation account①拨款账户②留存收益分配账户appropriation budget拨款预算approval核定,审批approved account核定账户approved bond核定债券A/R应收账款arbitrage套利,套汇arbitrage transaction套利业务,套汇业务arbitration仲裁,公断arithmetical error算术误差arm,s-length price正常价格,公正价格arm,s-length transaction一臂之隔交易,正常交易ARR会计收益率Arrears①拖欠,欠款②迟付arrestment财产扣押Authur Anderson & Co.约瑟?安德森会计师事务所,安达信会计师事务所article文件条文,合同条款articles of incorporation公司章程articles of partnership合伙契约articulate环接articulated concept环接观念artificial intelligence人工智能ASB审计准则委员会ASE美国股票交易所Asian Development Bank亚洲开发银行Asian dollar亚洲美元asking price索价,卖方报价assessed value估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset资产asset cover资产担保,资产保证asset depreciation range资产折旧年限幅度asset-liability view资产—负债观念asset quality资产质量asset retirement资产退役,资产报废asset revaluation资产重估价asset stripping资产剥离,资产拆卖asset structure资产结构asset turnover资产周转率asset valuation资产计价assignment of accounts receivable应收账款转让associated company联属公司,附属公司Association of GovernmentAccounting政府会计师协会assumed liability承担债务,承付债务AT税后at cost按成本at par按票面额,平价at sight见票兑付,即期兑付attached account被查封账户attachment扣押,查封Attest证明,验证attestation证明书,鉴定书audit审核,审计auditability可审核性audit committee审计委员会audit coverage审计范围audited financial statement审定财务报表,审定会计报表audit evidence审计证据,审计凭证Audit Guides《审计指南》Auditing①审计②审计学auditing procedure审计程序auditing process审计过程auditing standard审计标准,审计准则Auditing Standards Board审计准则委员会Auditor审计员,审计师auditor general审计主任,总审计auditor’s legal liability审计师法律责任auditor’s opinion审计师意见书auditor’s report审计师报告,查账报告audit program审计工作计划audit report审计报告audit risk审计风险audit sampling审计抽样audit software审计软件audit test审计抽查audit trail审计脉络,审计线索audit working paper审计工作底稿authorized capital stock核定股本,法定股本automated clearing house自动票据交换所automated teller machine自动取款机automatic transfer service自动转账服务available asset可用资产available inventory可用存货average balance平均余额average collection period平均收款期average cost平均成本average-cost method平均成本法average inventory平均存货,平均库存average life平均寿命,平均使用年限average payment period (of应付账款平均付款期accounts payable)average rate of return平均收益率averages股票价格平均指数avoidable cost可避免成本back charge欠费费用back date倒填日期,填早日期backed bill背书票据back-end load后期负担Backer①票据担保人②财务支持人backlog depreciation欠提折旧back order欠交订货back pay欠付工资back tax欠交税款back-to-back credit对开信用证back-to-back loan对销贷款back wardation倒价backward integration逆向合并bad check空头支票bad debt呆账,呆账账户bad debt account呆账账户bad debt expense呆账费用bad debt ratio呆账比率bad debt recovery呆账收回bailment寄销,寄托bailout抽资bailout period投资返还期Balance①余额②平衡balance budget平衡预算balance due结欠余额balance fund平衡基金balance of account账户余额balance of payment国际收支差额balance of retained earnings留存收益余额balance sheet资产负债表balance sheet account资产负债表账户balance sheet analysis资产负债表分析balance sheet audit资产负债表审计balance sheet date结账日期balance sheet ratio资产负债表比率balance sheet total资产负债表总额balloon payment漂浮式付款bank银行bank(er’s) acceptance银行承兑,银行承兑汇票bank balance银行存款余额bankbook存折bank charge银行手续费bank checking account银行支票账户,银行活期存款账户bank confirmation银行证明信函bank credit银行信用,银行信贷bank custody银行保险库bank draft银行汇票Banker①银行家②银行bank failure银行倒闭bank loan银行贷款bank overdraft银行透支bank reconciliation statement银行对账单,银行存款调节表bank reference银行征信信函bank run银行挤兑bankruptcy破产bankruptcy act破产法bankruptcy cost破产成本bankruptcy court破产法院bankruptcy prediction破产判断Bankruptcy Reform Act of 19781978年破产改革法bank transfer银行汇兑业务,银行转账业务Bargain①合同,谈判②廉价货bargain money定金bargain purchase option承租人优先购置权bargain renewed option承租人优先续租权bargain sale廉价销售barometers经济晴雨表,经济指标barometers stock晴雨表股票barter以货易货barter transaction易货业务base基数base period基期base price基价base rate基础利率base stock基础存量BASIC基础语言basic earnings per share每股基础收益basis基准basis of accounting会计基准,会计方法basis of taxation计税基准basis point基点basket purchase整套采购,总价采购batch costing分批成本计算法batch processing分批处理,分批数据处理B/D过次页B/E汇票BE analysis损益分界分析,保本分析Bear①承担,负担②卖空者,空头bearer持票人bearer bond不记名债券bearer draft不记名汇票bear interest附息,负担利息bear market熊市,下跌行情bear squeeze榨空头beating the market战胜股市before-separation cost分离前成本before-tax income税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance期初余额beginning inventory期初存货bellwether security领头证券,龙头证券below par低于票面价值below the line线下项目beneficial interest受益人权益beneficial owner受益权人beneficiary受益人,受款人,受赔人Benefit①效益,利益②福利金,津贴benefit-cost analysis效益成本分析benefit-cost ratio效益成本比率benefit fund福利基金benefit in kind实物福利benefit system职工福利制度best-efforts agreement证券尽力推销协议beta coefficient贝塔系数beta risk贝塔风险,第二种类型误差betterment改造投资,改造工程投资B/F余额承前Bias偏差,偏向性bid①买价②投标bid bond投标保证金bid price①买方出价,买价②投标价格big bath巨额冲销Big Board大证券交易所Big Five五大会计师事务所Bill ①汇票,票据②通知单,清单③账单,发货票billing开发票,开账单billing clerk开票员bill of entry报关单bill of exchange汇票bill of lading提货单,提单bill of materials用料单bill of sales销货清单,卖据bills payable应付票据bills receivable应收票据B/L提货单black market黑市black money黑钱blank bill of lading不记名提货单blank check空白支票blank endorsement不记名背书blanket mortgage总括抵押blanket order总括订货单blanket price总括价格blind entry失实分录,未加说明的分录blind purchase盲目采购blue-chip蓝筹码股票,热门股票blue-sky laws蓝天法,股票发行控制法board chairman董事长board minutes董事会会议记录board of directors董事会board of trade同业公会,商会Bond ①债券②保证书,保证金③忠诚保证bond conversion债券兑换bond discount债券折价bonded goods保税货物bonded warehouse保税仓库bond financing债券筹资bondholder债券持有人bond indenture债券信托契约,债券契约bonding company忠诚担保公司bond issue cost债券发行成本bond premium债券溢价bond rating评定债券等级bonds outstanding流通在外债券,未偿付债券bonds payable应付公司债券bond yield债券收益率bonus奖金,红利bonus issue发行红利股Book①账簿②账面的③记账book audit账簿审计book balance账面余额book inventory账面存货,账面盘存Bookkeeper簿记员,记账员Bookkeeping①簿记,记账②簿记学book of final entry终结分录账簿book of original entry原始分录账簿book profit账面利润,账面盈利book rate of return账面收益率books of accounts账簿book value账面价值book value per share每股账面价值boot补价borrowing借贷,借款borrowing power借款能力bottom line损益表底线,最终财务成果B/R应收票据branch分支机构,分店branch accounting分支机构会计,分店会计branch current account分支机构往来账户,分店往来账户branch ledger分支机构分类账brand name牌号名称,商标名称breach of contract违约,违反合同breach of trust违反信托breakdown分解,按细目分类break-even analysis损益分界分析,损益平衡分析break-even chart损益分界图表,损益平衡图表break-even point损益分界点,损益平衡点break-up value拆卖价值bribes and kickbacks贿赂和回扣bridging loan过渡性贷款British Accounting Association英国会计学会broker经纪人brokerage经纪人佣金brought down入次页,过次页brought forward承前页budget预算budgetary control预算控制budget decision预算决策bugeting预算编制budget management预算管理budget variance预算差异buffer stock保险库存,缓冲存货Bull①买空②买空者,多头bullion金银块,金银条bull market牛市,涨市burden间接费用burden rate间接费用率Business ①商业,工商业②企业③经营,营业business accounting企业会计business barometer工商业指标business combination企业合并business cycle商业周期,商业循环business environment企业环境business failure经营失败business income企业收益,营业收益business risk经营风险,营业风险business segment企业分部business transaction企业交易,营业业务business trust企业经营信托buy and hold decision购入和持存决策buyer’s credit买方信贷buying expense进货费用buyout收购股权,收购控制股权buy over收买,贿赂bylaws公司章程细则by-product副产品CA特许会计师cable transfer电汇calculation计算calculator计算器calendar year日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond可提前兑回债券callable preferred stock可提前兑回优先股call loan活期拆放贷款call option股票购买期权call premium提前兑回溢价call price提前兑回价格call provision提前兑回条款cancelable lease可取消租约cancelled check注销支票C & F货价加运费C & I货价加保险费Capacity①生产能力②偿债能力capacity cost生产能力成本,经营能力成本capacity to borrow借款能力capacity to contract订约能力,订约资格capital资本金,资本capital account资本账户capital addition资本增置capital allowance资本减免capital and liabilities ratio资本负债比率capital appreciation资本升值capital asset资本性资产capital asset pricing model资本性资产计价模型capital authorized额定资本,法定资本capital budget资本预算capital cost资本成本capital deficit资本亏绌capital expenditure资本支出capital gain资本利得,资本收益capital impairment资本减损capital intensive资本密集capital investment资本投资capital investment appraisal资本投资评价capitalization资本化capitalization of earnings收益资本化capitalization of interest利息资本化capitalized value资本化价值capital lease资本租赁capital leverage资本杠杆作用capital loss资本损失capital maintenance concept资本保持概念,资本维护概念capital market资本市场capital market line资本市场贝塔风险线capital outlay资本支出capital-output ratio资本产值比率capital paid-in实缴股本,投入股本capital rationing资本分配capital reorganization资本改组capital reserve资本公积金capital return资本收益率,投资回收率capital stock股本capital stock outstanding发行股本,流通在外股本capital stock premium股本溢价capital stock subscriptions认购股本capital structure股本结构capital structure decision资本结构决策capital surplus资本盈余capital turnover资本周转率capital verification资本验证,验资CAPM资本性资产计价模型carried interest附带权益carry back结转前期扣减,移前扣减carrying cost置存成本,储存成本carrying value①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB成本会计准则委员会Cash①现金②兑现cashability变现能力cash account现金账户cash asset现金资产cash audit现金审计cash basis accounting现金收付制会计,收付实现制会计cash bonus现金红利cash break-even analysis现金损益分界分析cash budget现金预算cash cow现金母牛cash deficit现金亏绌cash disbursement journal现金支出日记账cash discount现金折扣cash dividend现金股利cash equivalent现金等价物cash equivalent value现金等值cash flow①现金流转②现金流量cash flow statement现金流转表,现金流量表cash-flow to capital-expenditureratio现金流量对资本支出比率cash-flow to total-debt ratio现金流量对负债总额比率cash forecast现金预测cashier出纳员cashier’s check银行本票cash in transit在途现金cash journal现金日记账cash on delivery货到付现cash on hand库存现金cash position现金状况,现金头寸cash receipts journal现金收入日记账cash records现金记录cash sale现金销售cash shortages and overages现金缺溢cash statement现金报表cash turnover ratio现金周转率cash with order现金订货,订货现金casting加总,合计casual audit临时审计CBA成本效益分析CCA现时成本会计CD存款单ceiling最高限额ceiling price最高限价central bank中央银行centralization集中经营,集权certainty确定性certainty decision确定性决策certainty equivalent确定等值certainty equivalent coefficient确定等值系数certificate of capital验资证明书verificationcertificate of deposit存款单certificate of incorporation公司登记执照,公司注册证书certificate of indebtedness借据certificate of protest拒付证明书certified accountant注册会计师certified check保付支票certified data processor注册数据处理师certified financial planners注册财务计划师certified financial statement已审核财务报表,已审核会计报表certified information system注册信息系统审计师auditorcertified internal auditor注册内部审计师certified management accountant注册管理会计师certified public accountant注册公共会计师certifying officer签付员chain discount连锁折扣chain liquidation连续清算chairman of the board of director董事长chairman’s report董事长报告change fund找零备用金changing prices accounting物价变动会计Charge ①费用②借记,借项③赊账④留置权charge account赊账,赊账账户charge and discharge statement信托财产(或遗产)收支报表charge card付款卡charge off注销charge sale赊销charter执照,许可证chartered accountant特许会计师chartered financial analyst特许财务分析师charted financial consultant特许财务咨询师,特许财务顾问chartist图表分析专家chart of accounts账户分类表,会计科目表chattel动产chattel mortgage动产抵押Check①支票②检查,核对check and balance system制约平衡制度,制衡制度check cleaning支票交换checking account支票账户,活期存款账户check register支票登记簿check verification支票验证chief accountant总会计,会计主任chief auditor总审计,审计主任chief cashier总出纳,出纳主任chief financial officer财务总裁,财务总经理CHIPS票据交换所银行内部支付系统chronological book序时账簿CIF到岸价格circularization发函询证circulating asset流动资产circulating capital流动资本,流动资金claim索赔classification of accounts账户分类表classification of assets资产分类classification of liabilities负债分类classification of stockholders,equity股东产权分类classified common stock分类普通股classified trial balance分类试算表claw back追回税款Clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange光票汇票clean letter of credit光票信用证Clearance ①结关,报关②票据交换,清算③清仓clearance agent报关结算代理商clearance sale清仓减价销售Clearing①票据交换②结算clearing account ①暂记账户,过渡账户②票据交换往来账户clearing house票据交换所clear-up cause清理条款clerical error笔误,记账错误clerk办事员,职员client客户,委托人closed account已结账账户closed-end mutual fund固定股份互助基金投资公司closely-held company不公共招股公司closely-held corporation不公共招股公司Closing①结账②收盘closing adjustment结账调整,决算调整closing balance期末余额closing date结账日期,截止日期closing entry结账分录closing price收盘价格closing trial balance结账试算表CM贡献毛利,贡献毛益CMA注册管理会计师CML资本市场贝塔风险线COBOL普通商业用语Code①代号,代码②法规,守则Code of Professional Ethics《职业道德守则》coding编码coding clerk编码员coding of accounts账户编码co-financing共同融资coin硬币coinsurance clause共同保险条款collateral抵押品,担保品collateral bond抵押品担保债券,动产担保债券collateral loan抵押品担保贷款collectibles收藏物collection agency收账代理商collection period收款期collective policy收账政策Collusion串通舞弊columnar journal多栏式日记账combination企业合并combined financial statement合并财务报表,合并会计报表combined journal and ledger合并日记分类账,日记总账comfort letter安慰信函commercial bank商业银行commercial bill商业汇票commercial credit商业信用commercial law商法commercial paper①商业票据②流通票据commission佣金,手续费commitment①承诺付款②承诺贷款commitment fee承诺费commodity商品,货物commodity exchange商品交易所Common Business Oriented Language普通商业语言common cost共同成本common dollar等值美元common-size statement共同尺度报表common stock普通股common stock equivalent等同普通股Common Stock Index普通股股票价格指数community of interest共同权益,共同权益集团commuted value折算价值company公司company director公司董事长company finance公司财务company law公司法company reserve公司公积金company tax公司税comparability可比性comparative accounting比较会计,比较会计学comparative statement比较财务报表,比较会计报表compensating balance补偿性存款额,存货抵销余额compensating errors抵销性错误compensation①报酬②补偿,赔偿compensatory stock option补偿性购股权competitive bidding竞争性投标compilation of financial statement编辑财务报表,编辑会计报表complete audit全部审计complete cycle costs全部周期成本completed contract method全部完工法complete transaction完整经济业务complex capital structure复杂资本结构complex information processing复杂信息处理compliance audit符合规章审计compliance test符合规章抽查,符合性抽查composite break-even point综合损益分界点composite depreciation综合折旧composition偿债协议,债务和解compound amount of 1 dollar1元的复利终值,1元的本利和compound discount复贴现,复折现compound entry复合分录compound interest复利compound interest method ofdepreciation复利折旧法compound value复利值comprehensive audit综合审计comprehensive budget综合预算comprehensive income综合收益comptroller审计长,主计长Comptroller General总审计长compulsory audit强制审计compulsory liquidation强制清算COMPUSTAT电子计算机会计数据库computed price推算价格computer电子计算机computer-aided audit电子计算机辅助审计computer-aided financialmanagement电子计算机辅助财务管理computer conferencing电子计算机会议computer fraud电子计算机舞弊computerized accounting电算会计化computer network 电子计算机网络,电子计算机互联网络computer software电子计算机软件concealment隐瞒,匿报concept概念conceptual framework概念构架,概念体系concern企业,商号Concession①特许,特许权②折让,优惠condensed balance sheet简明资产负债表condensed income statement简明损益表conditional acceptance附加条件承兑conditional bond附条件债券confidential information机密信息,机密资料confirmation letter询证信函,查证信函confirmed letter of credit保兑信用证confiscated goods没收货物,充公货物confiscation没收,充公conflict of interest公私利益冲突,借公营私conglomerate combination跨行业企业合并conglomerate company跨行业公司,集团公司conglomerate financial statement 集团公司财务报表,集团公司会计报表Conservatism①保守性②稳健性consignment寄销,寄托consignment account寄销账户consistency一致性consolidated financial statement合并财务报表,合并会计报表consolidation创立合并consolidation goodwill合并商誉consortium国际财团,国际银团consortium project国际财团投资项目constant price不变价格constant purchase power accounting不变购买力会计constituent company子公司,成员公司construction contract accounting建筑合同会计construction work in process在建工程constructive dividend推定股利constructive fraud推定欺诈constructive receipt推定收入consular invoice领事签证发货票consultant咨询师,顾问consultant fee咨询费Consultative Committee ofAccounting Bodies会计团体协商委员会consumed cost耗用成本Consumer Price Index消费品物价指数Continental European accounting欧洲大陆会计contingency意外事项,或有事项contingency account意外准备账户contingency financial plan应急财务计划contingent gain或有收益,或有利得contingent loss或有损失continuing account连续账户,结转账户continuing appropriation连续拨款,连续经费continuing investment连续投资continuing professional education专业进修教育,专业连续教育continuing security连续担保continuity postulate连续经营假设continuous audit连续审计continuous budget连续预算,滚动预算continuous inventory连续盘存contra account抵销账户contract合同contract labor合同工Contractor①定约人②承包商contract price合同价格contra entry对销分录contributed capital实缴股本contributed capital in excess ofpar value实缴股本的股票溢价contribution ①缴入股本②分担费用③贡献毛利④捐献,捐款contribution approach to pricing贡献毛利法定价contribution margin献毛益,贡献毛利contribution margin income贡献毛利损益表statementcontribution margin ratio贡献毛利率contributory pension plan分担退休金计划control①控制②管制control account统制(统驭)账户controllable cost可控制成本controlled accounts被统制账户controlled company受控公司,子公司controller会计长,主计长controlling company控制公司controlling-company accounting控制公司会计controlling interest控制股权,多数股权convention惯例,常规conventional accounting常规会计conventional costing常规成本计算法conventional income statement常规损益表Conversion①兑换②换算,折算conversion price兑换价格conversion rate兑换率,折算率convertible bond可兑换债券convertible preferred stock可兑换优先股conveyance转让,转让证书cook窜改账目cooked books假账coownership company共有公司coownership of property共有财产copyright版权copyright royalty稿费,版税corporate accounting公司会计corporate bond公司债券corporate charter公司执照corporate finance公司财务corporate joint venture合资经营公司,合资公司corporate raider公司侵夺者corporate readjustment公司账务重新调整corporate reorganization公司重组,公司改组Corporate Report《公司报告》corporate risk公司风险corporation公司,股份公司Corpus本金correcting entry更正分录correspondent①客户,往来商号②代理银行corruption贿赂,行贿cost①成本②耗费,花费cost absorption成本摊配,成本转并cost accountant成本会计师cost accounting成本会计Cost Accounting Standards《成本会计准则》cost accounts成本账户cost allocation成本分摊,成本分配cost analysis成本分析cost and freight货价加运费价格cost and insurance货价加保险费价格cost audit成本审计cost basis成本基准cost-benefit analysis成本效益分析cost center成本中心cost classification成本分类cost control成本控制cost distribution成本分摊,成本分配cost flow成本流转costing成本计算法cost, insurance and freight到岸价格cost ledger成本分类账cost object成本对象cost of capital资本成本cost of goods manufactured制造成本,半成品成本cost of good sold销货成本cost of living adjustment按生活费用调整cost of sales销货成本cost or market, whichever is lower成本与市价孰低法cost-plus pricing成本加成计价法cost principle成本原则cost records成本记录cost report成本报告cost sheet成本单,成本计算单cost variance analysis成本差异分析cost-volume-profit analysis成本—销量—利润分析counterfeit money伪造货币countermand止付,挂失countersign会签coupon息票coupon bond息票债券Court of Bankruptcy破产法院covenant保证条款Cover ①弥补,抵偿②保证金,抵押财产③补进coverage①保额②偿债准备金,偿债能力coverage ratio偿债能力比率covered interest arbitrage套息交易CPA注册公共会计师CPA examination注册公共会计师职称考试CPA firm注册公共会计师事务所Credit①贷方②贷记③信用,信贷④抵免credit account赊账,赊账账户credit agency信用调查机构,征信所credit analysis信用分析credit balance贷方余额credit card信用卡credit control信用控制credit guarantee信用保证,信用担保credit line贷款限额,信贷额度credit memorandum贷方通知单creditor债权人creditors, equity债权人产权creditors, ledger债权人分类账,应付账款分类账credit policy信用政策credit rating评定信用等级credit risk信贷风险credit sale赊销credit terms信用条件criminal liability刑事责任critical path accounting关键路径会计critical path method关键路径法cross check交互核对crossed check横线支票,划线支票cross rate (of exchange)交叉汇率,套汇汇率cross-reference (index)对照索引cum dividend附有股利cum rights附权,附认购新股权cumulative preferred stock累积优先股cumulative voting累积投票权currency通货,货币currency depreciation货币贬值currency exchange货币兑换,货币互换current①流动的②本期的current account①活期存款账户②往来账户current asset流动资产current asset turnover流动资产周转率current cost现时成本current cost account现时成本会计current cost income现时成本收益current expense①本期费用②经常费用current liability流动负债current rate method现时汇率法current ratio流动比率current replacement cost现时重置成本current return本期收益率current value①现时价值②现值custodial accounting保管会计custodial responsibility保管责任custom惯例,商业惯例customer’s advance客户预付款customer’s ledger客户分类账customs declaration报关单customs duty关税customs office海关cutoff截止,截账cutoff date截止日期,截账日期cutoff rate (of return)投资项目取舍收益率cutoff test截止抽查,截账抽查cycle count循环查点daily cash report现金收支日报daily statement日报表damages损害赔偿data资料,数据data base数据库data base management system数据库管理系统data processing数据处理data retrieval数据检索date日期date backward填早日期date due到期日date forward填迟日期date of balance sheet资产负债表日期,结账日期date of payment发放股利日期,发薪日期day book日记簿days purchases in accounts payable应付账款占用天数days sales in accounts receivable应收账款收款天数days sales in inventory存货销售天数dBase数据库管理程序DCF折现现金流量dead account呆账dead capital呆滞资本dead stock呆滞存货,冷背存货deal交易,买卖dealer证券经销商debenture(bond)信用债券,无担保债券debenture capital债券资本debit①借方②借记debit and credit convention借贷常规debit借方余额debit card记账卡,取款卡debit entry借方分录debit memorandum借方通知单。
会计英语单词音标
Transactions (P85-P86)基本翻译n. 处理，[图情] 会报；汇报（transaction复数）网络释义transactions:交易| 汇报| 处理system ['sistəm]基本翻译n. 制度，体制；系统；方法网络释义system:系统| 体系| 多制式系统treat [tri:t]基本翻译n. 请客；款待vi. 探讨；请客；协商vt. 治疗；对待；探讨；视为网络释义treat:医治| 治疗| 对待raw [rɔ:]基本翻译n. 擦伤处adj. 生的；未加工的；阴冷的；刺痛的；擦掉皮的；无经验的；（在艺术等方面）不成熟的vt. 擦伤网络释义raw:未加工的| 生的| 气道阻力material [mə'tiəriəl]基本翻译n. 材料，原料；物资；布料adj. 重要的；物质的，实质性的；肉体的网络释义MATERIAL:物料| 材质| 材料systematic [,sisti'mætik]基本翻译adj. 系统的；体系的；有系统的；[图情] 分类的网络释义systematic:有系统的| 系统的| 有规则的way [wei]基本翻译n. 方法；道路；方向；行业；习惯adj. 途中的adv. 大大地；远远地网络释义Way:路| 途径| 道路source documents基本翻译网络释义source documents:原始凭证| 交易凭证journal ['dʒə:nəl]基本翻译n. 日报，杂志；日记；分类账网络释义journal:轴颈| 期刊| 日报post to基本翻译寄往，邮往：；派往；指派；任命去某地：ledger ['ledʒə]基本翻译n. 总帐，分户总帐；[会计] 分类帐；帐簿；底帐；（手脚架上的）横木网络释义ledger:分类帐| 总帐| 分户账adjusted [ə'dʒʌstid]基本翻译v. 调整；校正（adjust的过去分词）adj. 调整过的，调节了的网络释义Adjusted:调整后的| 调整过的| 调整的aid [eid]基本翻译vt. 援助；帮助；有助于n. 援助；帮助；助手；帮助者vi. 帮助网络释义AID:供精人工授精| 人工授精| 援助closed [kləuzd]基本翻译v. 关；结束；接近（close的过去分词）adj. 关着的；不公开的网络释义Closed:下班| 封闭的| 关闭面The accounts closed to conclude the current accounting period and prepare for the beginning of a new accounting period.为了做成这笔帐目关闭当前会计期间,准备开始新的会计期间。
会计英语单词
会计英语单词Accounting 会计economic event 经纪业务Balance sheet资产负债表Bookkeeping 簿记source document原始凭证prepaid exoense待摊费用Relevance 相关性external transaction 外部业务accrued expense 预提费用Objectivity 客观性internal transaction 内部业务cash in blank 银行存款Feasibility 可行性temporary account 暂时账户transfer voucher 转账凭证Liquidity 流动性payment voucher 付款凭证Going-concern 持续经营rdebit借方general ledger 总分类帐receipt voucher 收款凭证Asset 资产Tax accounting 税务会计Accounting Equation 会计等式Liability 负债nominal account 虚账户Managerial accounting 管理会计Revenue收入normal balance 正常余额journalizing 记日记账Expense费用adjustment 账项调整debt ratio 负债比率Income 收益accounting cycle 会计循环trial balance 试算表Depreciation 折旧financial leverage 财务杠杆time period 会计期间posting 过账Accrued items 应计项目contra account 备抵账户withdrawal 提存Entity concept 会计主体closing entries 结账分录credit 贷方Income summary 收益汇总unearned revenue 预收收入account 账户Worksheet 工作底稿Business transaction 经济业务cash 现金Financial accounting财务会计general journal 普通日记investment 投资prepaid expense 预付费用chart of account 科目表closing结账Double-entry system 复式记账real account 实账户receivable 应收账款Cost principle 成本原则Cash flow statement 现金流量表payable 应付账款Ethics of accounting会计职业道德tangible fixed asset 固定资产bad debts 坏账working capital 营运资本long-term investment 长期投资voucher 记账凭证shareholders’equity股东权益intangible fixed asset 无形资产write off 注销contributed capital 缴入资本common shares 普通股股本maker 出票人retained earnings 留存收益Owner’s equity/Capital 所有者权益payee 受款人current ratio 流动比率accrual basis 应计制、权责发生制treasury bills 国库券cash equivalent 现金等价物cash basis 现金制、收付实现制petty cash fund 备用金internal controls 内部控制bank statement 银行对账单service charges 手续费deposit in transit 在途存款debit memorandum 借项通知单allowance method 备抵法outstanding checks 未兑支票credit memorandum 贷项通知单promissory note 期票temporary investment 短期投资bad debt recovery 坏账回收maturity date 到期日cost of goods sold 销售成本deferred expenses 递延费用proceeds 贴现所得sales revenue销售收入return on asset 资产报酬率gross profit 毛利contingent liability 或有负债subsequentexpenditures后续支出transportation costs 运费operating expense 营业费用merchandise inventory 商品存货raw materials 原材料trade discounts 商品折扣asset turnover 资产周转率gross margin 毛利purchase discounts 购货折扣inventory shrinkage存货减值equity method 权益法sales discounts销售折扣inventory shrinkage 存货短缺replacement costs 重置成本work in process 生产成本net realizable value 可变现净值finished goods 完工产品manufacturing overhead 制造成本transportation-in 运输费用cost method 成本法gross profit method 毛利率法capital expenditure 资本性支出patents 专利权changes in estimate 估计变更revenue expenditure 收益性支出copyrights 版权debt security 债券证券pre-operating expenses 开办费franchise 特许权equity securities 股权证券operating lease 经营租赁goodwill 商誉carrying value 账面余额land improvements 土地改良trademarks 商标权financing lease 筹资租赁residual value 残值par value 面值nor-par value 无面值outstanding shares 发行在外股份depletion 折耗future value 终值future value of an annuity 年金终值amortization 摊销present value 现值present value of an annuity 年金现值registered bonds 记名债券coupon bonds 不记名债券term bonds 到期还本债券serial bonds 分期还本债券convertible bonds 可转换债券callable bonds 可赎回债券contingency 或有事项contingent asset 或有资产contingent liability 或有负债stock split 股票分割earning per share 每股收益price-earnings ratio 市盈率dividend yield 股利报酬率prior period adjustments 前期损益调整secured bond 有担保债debenture bonds 无担保债券或风险债券authorized stock 核定股本coupon rate or nominal rate 票面利率或名义利率sole proprietorships 独资企业marker or effective rate 市场利率或实际利率partnerships 合伙企业discount on bonds payable 应付债券折价stock subscriptions 股票认购premium on bonds payable 应付债券溢价capital surplus 资本公积loss on redemption of bonds 赎回债券损失donated capital 捐赠资本times interest earned 利息保障倍数treasury stock 库藏股common stock&preferred stock 普通股与优先股stock buyout 股票回收noncumulative-dividend preference 非累积优先股retained earnings 留存收益cumulative-dividend preference 累积优先股bonds payable 应付债券advances from customers /unearned revenue 预收账款reserve fund 盈余公积participating-dividend preference 参加优先股cash dividends 现金股利nonparticipating-dividend preference 参加优先股stock dividends 股票股利appropriated(or Restricted) retained earning 拨定留存收益temporary differences 临时性差异permanent differences 永久性差异non-depreciable assets 非折旧资产substance over form 实质重于形式non-monetary exchange 非货币性交易purchase returns and allowances 购货退回和折让inventory turnover 存货周转率number of day’s sales in inventory 存货周转天数periodic inventory system 定期盘存制perpetual inventory system 永续盘存制the straight-line（SL）method 直线法accelerated methods 加速折旧法sum-of-the years’-digits method 年数总和法declining-balance method 余额递减法accounts receivable turnover 应收账周转率dishonored note receivable 应收票据拒付bank reconciliation 银行余额调节表discounting note receivable 应收票据贴现work-in-process inventory 在产品provision for decline in value of inventory 存货跌价准备construction in progress 在建工程double-declining-balance method 双倍余额递减法impairment of long-term assets长期资产的减值return on assets 资产报酬率unearned items 预收项目Stable-monetary-unit 货币计量单位fixed assets pending disposal 固定资产清理assets turnover 资产周转率time value of money 货币的时间价值prodection method (activity method ) 工作量法simple versus compound interest 单利与复利discount on notes payables 应付票据折价rules of debits and credits 借贷规则post-closing trial balance 结账后试算表Income statement/Profit and loss account 利润表adjusted trial balance 调整后试算表current maturities of long-term obligation 一年之内到期的长期负债。
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
会计基本英语词汇
会计基本英语词汇(是好东西就贴出来了) 会计基本的英语词汇帐户会计系统美国会计协会美国注册会计师协会审计资产负债表簿记现金流量预测内部审计证书管理会计证书注册会计师成本会计外部使用者财务会计财务会计准则委员会财务预测公认会计原则通用目的信息政府会计办公室损益表内部审计师协会管理会计师协会整合性内部审计内部控制结构国内收入署内部使用者管理会计投资回报投资报酬证券交易委员会现金流量表财务状况表税务会计会计等式勾稽关系资产企业个体股本公司成本原则债权人通货紧缩批露费用财务报表筹资活动持续经营假设通货膨涨投资活动负债负现金流量经营活动所有者权益合伙企业正现金流量留存利润收入独资企业清偿能力稳定货币假设股东股东权益门面粉饰财会名词汉英对照表（1）会计与会计理论会计决策人投资人股东债权人财务会计管理会计成本会计私业会计公众会计注册会计师国际会计准则委员会美国注册会计师协会财务会计准则委员会管理会计协会美国会计学会税务稽核署独资企业合伙人企业公司会计目标会计假设会计要素会计原则会计实务过程财务报表财务分析会计主体假设货币计量假设持续经营假设（）会计分期假设资产负债业主权益收入费用收益亏损历史成本原则收入实现原则配比原则全面披露原则（）客观性原则一致性原则可比性原则重大性原则稳健性原则权责发生制现金收付制财务报告流动资产流动负债长期负债投入资本留存收益－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（2）会计循环会计循环会计信息系统帐户会计科目会计分录原始凭证日记帐总分类帐明细分类帐试算平衡现金收款日记帐现金付款日记帐销售日记帐购货日记帐普通日记帐工作底稿调整分录结帐－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（3）现金与应收帐款现金银行存款库存现金流动资产偿债基金定额备用金支票（）银行对帐单银行存款调节表在途存款在途支票应付凭单应收帐款应收票据起运点交货价目的地交货价商业折扣现金折扣销售退回与折让坏帐费用备抵法备抵坏帐损益表法资产负债表法帐龄分析法直接冲销法带息票据不带息票据出票人本金利息率到期日本票贴现背书拒付费－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（4）存货存货商品存货产成品存货在产品存货原材料存货起运地离岸价格目的地抵岸价格寄销寄销人承销人定期盘存购货购货折让和折扣存货盈余或短缺分批认定法加权平均法先进先出法 ,后进先出法 ,移动平均法成本或市价孰低法市价重置成本可变现净值上限下限毛利法零售价格法成本率－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（5）长期投资长期投资长期股票投资长期债券投资成本法权益法合并法股利宣布日股权登记日除息日付息日债券面值 , 债券折价债券溢价票面利率 , 市场利率 , 普通股优先股现金股利股票股利清算股利到期日到期值直线摊销法实际利息摊销法－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（6）固定资产固定资产原值预计使用年限预计残折旧费用累计折旧帐面价值应提折旧成本净值在建工程磨损过时直线法（）工作量法（）加速折旧法双倍余额递减法（）年数总和法（）以旧换新经营租赁融资租赁廉价购买权（）资产负债表外筹资最低租赁付款额－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（7）无形资产无形资产专利权商标权 ,著作权特许权或专营权商誉开办费租赁权摊销－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（8）流动负债负债流动负债应付帐款应付票据贴现票据长期负债一年内到期部分应付股利预收收益存入保证金应付费用增值税营业税应付所得税应付奖金产品质量担保负债赠品和兑换券 , 或有事项或有负债或有损失或有利得永久性差异时间性差异应付税款法纳税影响会计法递延所得税负债法－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（9）长期负债长期负债应付公司债券有担保品的公司债券抵押公司债券保证公司债券信用公司债券一次还本公司债券分期还本公司债券可转换公司债券可赎回公司债券可要求公司债券记名公司债券无记名公司债券普通公司债券收益公司债券名义利率，票面利率实际利率有效利率溢价折价面值直线法实际利率法到期直接偿付提前偿付偿债基金长期应付票据抵押借款－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（10）业主权益权益业主权益股东权益投入资本缴入资本股本资本公积留存收益核定股本实收资本发行在外股本库藏股普通股优先股累积优先股非累积优先股完全参加优先股部分参加优先股非部分参加优先股现金发行非现金发行股票的合并发行发行成本成本法面值法捐赠资本盈余分配股利股利政策宣布日股权登记日除息日股利支付日现金股利股票股利拨款－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（11）财务报表财务报表资产负债表收益表帐户式报告式编制（报表）工作底稿多步式单步式－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－- （12）财务状况变动表财务状况变动表中的现金基础（现金流量表）财务状况变动表中的营运资金基础（资金来源与运用表）营运资金全部资源概念直接:)业务正常营业活动财务活动投资活动－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－- （13）财务报表分析财务报表分析比较财务报表趋势百分比比率普通股每股收益股利收益率价益比普通股每股帐面价值资本报酬率总资产报酬率债券收益率已获利息倍数债券比率优先股收益率营运资本周转存货周转率应收帐款周转率流动比率速动比率酸性试验比率（14）合并财务报表合并财务报表吸收合并创立合并控股公司附属公司少数股权权益联营合并购买合并权益法成本法－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（15）物价变动中的会计计量物价变动之会计一般物价水平会计货币购买力会计统一币值会计历史成本现行价值会计现行成本重置成本物价指数国民生产总值物价指数（）消费物价指数（）批发物价指数货币性资产货币性负债货币购买力损益资产持有损益未实现的资产持有损益现行价值与统一币值会计汉英会计词汇一贯原则人名帐户工作底稿已承兑汇票已发行股本己催缴股本己缴股本已赎回票据欠付催缴股款毛存现金毛利毛利率毛损日记簿月结单少量余额分配分类帐公证文件分摊加成永久业权主要成本未催缴股本申请与分配目标条款平价发行出让人帐自平自平分类帐自动转帐成本会计共同存货记录簿存货周转率存货帐年终盘点存货企业个体合伙企业在运品在制品呆帐呆帐准备没收利息帐法重置决算表折扣栏折旧折旧帐法折旧准备帐法折价非人名帐户抽取固定资产长期负债法人股本拒付票据股份或有负债所有权承兑承兑人法定股本股东主权 '股东资金 ' 受票人直线折旧法直接工资直接原料直接费用股票承销人承销清单抵销抵销性错误定额制度[1] 下一页科目负债信讬人按比例分配背书持票人盈余盈余分拨帐重点钜数重估折旧法借方借项通知单借项通知单(银行用) 库存现金配比个别纯利纯利率记帐时借贷方互调特别原始簿原始分录错误原始分录簿原则性错误流动资产流动负债流动比率流动抵押品租购租购公司个体差额承上差额承前差额转下帐户透支透支额度名调乱错误现金日记簿现金收支帐现金折扣虚帐户净损失累积基金停止经营动用资金专利税专利权货物寄销帐票面值接纳净流动资产速动比率寄销人寄销帐票据拒付手续费票据贴现组织大纲组织章程商誉贷方贷项通知单贷项通知单(银行用) 提用提款帐费用期未存货期初存货单式簿记备忘补助分类帐报表贴现发票间接工资贴现手续费普通股上一页 [1] [2] [3] [4] [5] [6] [7] 下一页普通日记簿普通原始簿间接原料间接费用 ,间接制造成本开帐分录结帐分录短期合营短期合营帐短期合营备忘帐结算票据超额利润资本资本主资本支出资本报酬率零用现金凭单零用现金簿债权人债券预计利息帐法预付费用预取收益会计等式损益帐损益计算过帐资产资产负债表资产收回价值试算表经常性项目溢价溢价发行催缴股款银行往来调节表复式簿记说明实帐户对销制成品汇票 ,实际成本截线认讲意图暂记帐户销货成本销货折扣销货退回簿销货净额销货发票销货簿调整制造成本会计数量表达与稳定货币量度随要随付余绌遗漏错误余额承上余额承前余额递减折旧法余额转下历史成本担保还款佣金总分类帐应付帐款分类帐 ,应付帐款分类帐统制帐户 ,上一页 [1] [2] [3] [4] [5] [6] [7] 下一页应收帐款分类帐 ,应收帐款分类帐统制帐户 ,应计收益亏绌购货折扣购货退出簿购货帐购货净额购货簿营业折扣购销帐购销损益帐优先股应付帐款赊帐期限应付票据应收帐款赊帐期限应收票据应计基础购买权偿债基金营运资金比率转让旧换新稳健保守 ,簿记继续经营变产帐赎回资本准备金英汉会计词汇接纳承兑已承兑汇票承兑人科目，帐户说明承销清单会计等式应计基础应计收益累积基金实际成本调整分配申请与分配分摊盈余分拨帐组织章程资产法定股本自动转帐呆帐余额承上余额承前余额转下资产负债表银行往来调节表 , 汇票应付票据应收票据原始分录簿簿记企业个体催缴股款己催缴股本欠付催缴股款资本动用资金资本支出上一页 [1] [2] [3] [4] [5] [6] [7] 下一页赎回资本准备金现金日记簿现金折扣手存现金期未存货抵销性错误记帐时借贷方互调稳健保守承销人寄销寄销帐寄销人一贯原则或有负债对销成本会计销货成本贷方贷项通知单(银行用)贷项通知单应收帐款赊帐期限应付帐款赊帐期限债权人应付帐款分类帐应付帐款分类帐统制帐户流动资产流动负债流动比率债券借方借项通知单(银行用)借项通知单应收帐款分类帐应收帐款分类帐统制帐户担保还款佣金亏绌折旧折旧帐法折旧准备帐法直接费用直接原料直接工资贴现，折价销货折扣折扣栏购货折扣票据贴现贴现手续费拒付票据复式簿记汇票受票人发票人提用提款帐背书截线个体帐名调乱错误遗漏错误原始分录错误原则性错误费用抽取透支额度间接制造成本决算表制成品固定资产流动抵押品没收永久业权普通原始簿上一页 [1] [2] [3] [4] [5] [6] [7] 下一页日记簿总分类帐继续经营在运品资产收回价值货物寄销帐商誉毛损毛利毛利率租购租购公司历史成本持票人结算票据非人名帐户定额制度损益计算间接费用间接原料间接工资利息帐法预计利息帐法发票平价发行溢价发行已发行股本共同短期合营短期合营帐日记簿分类帐法人负债速动比率长期负债制造成本会计毛利率加成配比重点钜数备忘短期合营备忘帐组织大纲少量余额月结单净流动资产净损失纯利纯利率购货净额销货净额虚帐户公证文件票据拒付手续费目标条款认讲意图期初存货开帐分录购买权普通股透支间接费用所有权己缴股本票面值合伙企业专利权随要随付人名帐户零用现金簿零用现金凭单过帐优先股溢价预付费用主要成本上一页 [1] [2] [3] [4] [5] [6] [7] 下一页按比例分配损益帐资本主呆帐准备稳健保守购货帐购货簿应付帐款分类帐应付帐款分类帐统制帐户数量表达与稳定货币量度停止经营实帐户变产帐现金收支帐预取收益经常性项目余额递减折旧法重置已赎回票据销货退回簿资本报酬率购货退出簿重估折旧法专利税销货发票销货簿应收帐款分类帐应收帐款分类帐统制帐户抵销个别股份股本股票' 股东主权' 股东资金自平自平分类帐单式簿记偿债基金特别原始簿报表存货帐存货记录簿存货周转率直线折旧法补助分类帐超额利润盈余余绌暂记帐户营业折扣旧换新购销帐购销损益帐转让试算表信讬人未催缴股本出让人帐在制品营运资金比率工作底稿年终盘点存货会计账目用语会计报表往来帐目现在往来帐存款额销货帐共同计算帐项未决帐项贷方帐项借方帐项应付帐应付未付帐应收帐应收未收帐新交易新帐未决帐老帐现金帐流水帐暂记帐未定帐过期帐延滞帐杂项帐户详细帐单明细表呆帐会计项目会计薄帐薄营业报告书损益计算表借贷细帐交验帐明细帐与... 银行开立一户头与... 银行建立交易继续记帐与... 有交易作成会计帐有往来帐项清算清理债务清洁帐目与... 停止交易 's结帐清理未付款结清差额清算审查帐目监查帐目检查帐目转入A的帐户 A's以计帐方式付款代理某人为某人 's为自己计算独立帐目 's由某人收益并负风险 's 's 由某人负担 's按某人指示列入某人帐户列入5月份帐目编入某中帐项下寄出清算书。
会计英文词汇
AccountAccounting systemAmerican Accounting Association American Institute of CPAsAuditBalance sheetBookkeepkingCash flow prospectsCertificate in Internal Auditing Certificate in Management Accounting Certificate Public AccountantCost accountingExternal usersFinancial accountingFinancial Accounting Standards Board Financial forecastGenerally accepted accounting principles General-purpose information Government Accounting OfficeIncome statementInstitute of Internal AuditorsInstitute of Management Accountants IntegrityInternal auditingInternal control structureInternal Revenue ServiceInternal usersManagement accountingReturn of investmentReturn on investmentSecurities and Exchange Commission Statement of cash flowStatement of financial positionTax accountingAccounting equationArticulationAssetsBusiness entityCapital stockCorporationCost principleCreditorDeflationDisclosureExpensesFinancial statementFinancial activitiesGoing-concern assumptionInflationInvesting activitiesLiabilitiesNegative cash flowOperating activitiesOwners equityPartnershipPositive cash flowRetained earningRevenueSole proprietorshipSolvencyStable-dollar assumptionStockholdersStockholders equityWindow dressing（1）会计与会计理论accountingDecision MakerInvestorShareholderCreditorFinancial AccountingManagement AccountingCost AccountingPrivate AccountingPublic AccountingCPA( Certified Public Accountant )IASC (International Accounting Standards Committee) AICPA(American Institute of Certified Public Accountants) FASB (Finacial accounting standard board)IMA (Institute of Management Accountants)AAA (American Accounting Association )IRS (Internal Revenue Service)ProprietorshipPartnershipCorporationAccounting ObjectivesAccounting AssumptionsAccounting ElementsAccounting PrinciplesAccounting ProceduresFinancial StatementsFinancial AnalysisSeparate entity AssumptionUnit-of-measure AssumptionContinuity（Going-concern） Assumption Time-period AssumptionAssetLiabilityOwners EquityRevenueExpenseIncomeLossHistorical Cost PrincipleRevenue PrincipleMatching PrincipleFull-disclosure （Reporting） Principle Objective PrincipleConsistent PrincipleComparability PrincipleMateriality PrincipleConservatism PrincipleAccrual BasisCash BasisFinancial ReportCurrent assetslong-term assetsCurrent LiabilitiesLong-term LiabilitiesContributed CapitalRetained Earning（2）会计循环 Accounting Procedure/Accounting Cycle Accounting information SystemLedgerAccount subjectJournal entrySource DocumentJournalGeneral LedgerSubsidiary LedgerTrial BalanceCash receipt journalCash disbursements journalSales JournalPurchase JournalGeneral JournalWorksheetAdjusting entriesClosing entries（3）现金与应收帐款 CashCash in bankCash in handCurrent assetsSinking fundImprest petty cashCheck（cheque）Bank statementBank reconciliation statement Outstanding depositOutstanding checkVouchers payableAccount receivableNote receivableF.O.B shipping pointF.O.B destination pointTrade discountCash discountSales return and allowanceBad debt expenseAllowance methodBad debt allowanceIncome statement approachBalance sheet approachAging analysis methodDirect write-off methodInterest bearing noteNon-interest bearing noteMakerPayeePrincipalInterest rateMaturity datePromissory noteDiscountEndorseProtest fee（4）存货 InventoryMerchandise inventoryFinished goods inventoryWork in process inventoryRaw materials inventoryF.O.B shipping pointF.O.B destinationConsignmentConsignorConsigneePeriodic inventoryPerpetual inventoryPurchasePurchase allowance and discounts Inventory overages and shortages Specific identificationWeighted averageFirst-in, first-out or FIFOLost-in, first-out or LIFOMoving averageLower of cost or market or LCM Market valueReplacement costNet realizable valueUpper limitLower limitGross margin methodRetail methodCost ratio（5）长期投资 Long-term investmentInvestment on stocksInvestment on bondsCost methodEquity methodConsolidation methodDeclaration dateDate of recordEx-dividend datePayment dateFace value, Par valueDiscount on bondsPremium on bondsContract interest rate, stated rate Market interest ratio, Effective rateCommon StockPreferred StockCash dividendsStock dividendsLiquidating dividendsMaturity dateMaturity valueStraight-Line method of amortization Effective-interest method of amortization（6）固定资产Plant assets or Fixed assetsOriginal valueExpected useful lifeEstimated residual valueDepreciation expenseAccumulated depreciationCarrying valueDepreciation costNet valueConstruction-in-processWear and tearObsolescenceStraight-line method （SL）Units-of-production method （UOP） Accelerated depreciation methodDouble-declining balance method （DDB） Sum-of-the-years-digits method （SYD） Trade inOperating leaseCapital leaseBargain purchase option （BPO）Off-balance-sheet financingMinimum lease payments（7）无形资产Intangible assetsPatentsTrademarks, Trade namesCopyrightsFranchisesGoodwillOrganization costLeaseholdAmortization－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（8）流动负债LiabilityCurrent liabilityAccount payableNotes payableDiscount notesCurrent maturities of long-term liabilitiesDividends payablePrepayments by customersRefundable depositsAccrual expensevalue added taxBusiness taxIncome tax payableBonuses payableEstimated liabilities under product warranties Premiums, coupons and trading stampsContingencyContingentLoss contingenciesGain contingenciesPermanent differenceTiming differenceTaxes payable methodTax effect accounting methodDeferred income tax liability method－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（9）长期负债Long-term LiabilitiesBonds payableSecured BondsMortgage BondsGuaranteed BondsDebenture BondsTerm BondsSerial BondsConvertible BondsCallable BondsRedeemable BondsRegistered BondsCoupon BondsOrdinary BondsIncome BondsNominal rateActual rateEffective ratePremiumDiscountPar valueStraight-line methodEffective interest methodRepayment at maturityRepayment at advanceSinking fundLong-term notes payableMortgage loan－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（10）业主权益EquityOwners equityStockholders equityContributed capitalPaid-in capitalCapital stockCapital surplusRetained earningsAuthorized capital stockIssued capital stockOutstanding capital stockTreasury stockCommon stockPreferred stockCumulative preferred stockNoncumulative preferred stockFully participating preferred stockPartially participating preferred stockNonpartially participating preferred stockIssuance for cashIssuance for noncash considerationLump-sum sales of stockIssuance costCost methodPar value methodDonated capitalDistribution of earningsDividendDividend policyDate of declarationDate of recordEx-dividend dateDate of paymentCash dividendStock dividendappropriation－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（11）财务报表Financial StatementBalance SheetIncome StatementAccount FormReport FormPrepareWorksheetMulti-stepSingle-step－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（12）财务状况变动表SCFP.Cash Basis（现金流量表）SCFP.Working Capital Basis（资金来源与运用表）Working CapitalAll-resources conceptDirect exchangesNormal operating activitiesFinancing activitiesInvesting activities－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（13）财务报表分析Analysis of financial statementsComparative financial statementsTrend percentageRatiosEarnings per share of common stockDividend yield ratioPrice-earnings ratioBook value per share of common stock Return on investmentReturn on total assetYield rate on bondsNumber of times interest earnedDebt ratioYield rate on preferred stockWorking CapitalTurnoverInventory turnoverAccounts receivable turnoverCurrent ratioQuick ratioAcid test ratio（14）合并财务报表Consolidated financial statements MergerConsolidationParent companySubsidiary companyMinority interestPooling of interestCombination by purchaseEquity methodCost method－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（15）物价变动中的会计计量Price-level changes accountingGeneral price-level accountingPurchasing-power accountingConstant dollar accountingHistorical costCurrent value accountingCurrent costReplacement costPrice-level indexGross national product implicit price deflator （or GNP deflator） Consumer price index （or CPI）Wholesale price indexMonetary assetsMonetary liabilitiesPurchasing-power gains or lossesHolding gains or lossesUnrealized holding gains or lossesConstant dollar and current cost accountingaccounts payableaccounts payableAccounts Payableaccounts payable-related partiesAccounts Prepaymentaccounts receivableaccounts receivableAccounts Receivableaccounts receivable-related partiesAccounts Received in Advanceaccrued expensesaccrued interest payableAccrued Interest PayableAccrued Interest Receivableaccrued liabilities for land value increment taxaccrued payrollaccrued pension liabilitiesaccrued pension liabilitiesaccrued rent payableaccrued taxes payable-otheraccrued VAT (value added tax）/business tax payable Accumulated AmortizationAccumulated Depletionaccumulated depletion-natural resourcesaccumulated depreciation-assets leased to others accumulated depreciation-buildingsaccumulated depreciation-land improvements accumulated depreciation-leased assetsaccumulated depreciation-leasehold improvements accumulated depreciation-machineryaccumulated depreciation-miscellaneous property,plant, and equipmentaccumulated profit or lossAccumulative DepreciationAccumulative Depreciation of Productive Biological Assets additional paid-in capitaladditional paid-in capital from investee under equity methodadditional paid-in capital-treasury stock transactions advance receiptsadvances to employeesadvertisement expense, advertisementadvertisement expense, advertisementagency costsagency costsagency revenueagency revenueagency revenueAllocation of Profitsallowance for excess of cost over market value of long-term investmentsallowance for reduction of inventory to market allowance for reduction of inventory to market allowance for reduction of short-term investment tomarketallowance for uncollectible accounts-accounts receivable allowance for uncollectible accounts-long-term notes, accounts and overdue receivablesallowance for uncollectible accounts-notes receivable allowance for uncollectible accounts-other receivables Amortized Compensation ExpensesAmortized Deposit for DutyAmortized Reinsurance ExpendituresAppropriation of Deposit for DutyAppropriation of Deposit for Undue DutyArbitrage ToolsArbitraged ItemsassetsassetsAssets Devaluationassets leased to othersassets leased to othersassets leased to others-incremental value from revaluationBad Debit ReserveBalance of Materialsbank acceptanceBank Depositbank loanbank overdraftBiological Assets for Commonwealbonus payableBorrowings from Banks and Other Financial Institutions Borrowings from the Central Bankbuildingsbuildingsbuildings-revaluation incrementsBusiness ReputationBusiness Tax and Surchargesby-productscapitalcapitalcapitalcapital collected in advanceCapital for Debt PaymentCapital in Independent AccountsCapital in Vicarious BusinessCapital Surpluscapital surplus from assets revaluation capital surplus from assets revaluation capital surplus from business combination capital surplus from business combination capital surplus from gain on disposal of assets capital surplus from gain on disposal of assets capital-common stockcapital-preferred stockcash and cash equivalentscash equivalentscash in bankscash in transitcash on handCash on Handcash surrender value of life insurance casualty losscertificate of deposit-restrictedcertificate of deposit-restrictedcharges on purchased materialcharges on purchased merchandise commercial paper payablecommission (expense)commission (expense)Commission ExpensesCommission Incomecommission revenue/incomeCommodity StocksCompensation Expensescompensation payable to directors and supervisors computer softwarecomputer software costconsigned finished goodsconsigned goodsConstruction in Processconstruction in progressconstruction in progress and prepayments for equipment Consumptive Biological Assetscontingency fundcontingency reservecopyrightcopyrightcorporate bonds payablecorporate bonds payablecorporate bonds payable-current portioncost of goods soldcost of goods soldcost of goods soldcumulative effect of changes in accounting principles cumulative effect of changes in accounting principles cumulative effect of changes in accounting principles cumulative translation adjustmentcumulative translation adjustmentscurrent account with otherscurrent account with otherscurrent assetscurrent liabilitiesdeferred assetsdeferred bond issuance costsdeferred foreign exchange gain deferred foreign exchange losses deferred income tax assetsdeferred income tax assetsDeferred Income Tax Assetsdeferred income tax liabilitiesdeferred income tax liabilitiesDeferred Income Tax Liabilities deferred liabilitiesdeferred pension costsDeferred Profitsdeferred revenuedepletable assetsdepletable assetsDeposit for Capital Recognizance Deposit for Duty of Reinsurance Deposit for RecognizanceDeposit for Undue Duty of Reinsurance Deposit in the Central BankDeposit of Capital DiscountedDeposit of the InsuredDeposit Received for Recognizance Deposit Reservation for Balance deposits receiveddepreciation expensedepreciation expensedepreciation expensedepreciation expenseaDerivative ToolsDifference between Purchase and Sales of Commodities direct labordirect labordiscount on forward exchange contractdiscount on short-term notes and bills payable discounted notes receivableDisposal of Fixed AssetsDividend Expenses for The Insureddividend payableDividend PayableDividend Payable for ReinsuranceDividend Payable for The InsuredDividend Receivabledividends incomedonated surplusdonated surplusdonation (expense)donation (expense)donation incomeDue from Placements with Banks and Other Financial Institutions Due to Placements with Banks and Other Financial Institutions earned revenue receivableEarned Surplusemployee benefits/welfareemployee benefits/welfareemployee benefits/welfareemployee benefits/welfareEngineer MaterialEngineering ConstructonEngineering Settlemententertainment (expense)entertainment (expense)entertainment (expense)equity adjustmentservice costsestimated accrued land value incremental tax pay-able Estimated Liabilitiesestimated warranty liabilitiesexcess VAT paid (or overpaid VAT)Exchange Gain or LossExpensive Metalsextraordinary gain or lossextraordinary gain or lossextraordinary gain or lossFinancial Assets Available for SaleFinancial Assets Sold for RepurchaseFinancial Leasing AssetsFinancing Costsfinished goodsFixed AssetsForeign Exchange Buy and Saleforeign exchange gainforeign exchange gainforeign exchange lossforeign exchange lossforward exchange contract payableforward exchange contract payable-foreign currencies forward exchange contract receivableforward exchange contract receivable-foreign currencies franchisefranchiseFull-year Profitfund for improvement and expansionfundsfunds and long-term investmentsgain from price recovery of inventorygain on disposal of assetsgain on disposal of assetsgain on disposal of investmentsgain on disposal of investmentsgain on market price recovery of short-term investment gain on physical inventorygain on reversal of bad debtsgain(loss) from discontinued operationsgain(loss) from disposal of discontinued segmentgain(loss) from disposal of discontinued segments gency costsgeneral & administrative expensesgeneral & administrative expensesGeneric Risk Reservegoods in transitGoods in Transitgoodwillgoodwillguarantee deposit receivedHeld-To-Maturity Investmentidle assetsidle assetsimprovement and expansion reserveIncome on InvestmentIncome Taxincome tax expense ( or benefit)income tax expense (or benefit)income tax expense (or benefit)income tax expense (or benefit)income tax payableincome tax refund receivableincome taxes payableincome(loss) from operations of discontinued segment income(loss) from operations of discontinued segments indirect laborindirect materialsinstallment accounts receivableinstallment cost of goods soldinstallment sales revenueinsurance (expense)insurance (expense)insurance (expense)insurance (expense)intangible assetsIntangible Assetsinterest expenseinterest expenseInterest ExpensesInterest Incomeinterest revenueinterest revenue/incomeinventoriesinvestment incomeinvestment income recognized under equity method investment lossinvestment loss recognized under equity method Investment Real Estatelandlandland improvementsland improvementsland improvements-revaluation incrementsland-revaluation incrementsleased assetsleased assetsleasehold improvementsleasehold improvementsleasehold improvementsLeasehold Incomelegal reservelegal reserveLendings to Banks and Other Financial Institutions liabilitiesliabilitiesLiabilities from Vicarious BusinessLiabilities of Capital DiscountedLiabilities of Independent AccountsLiquidation of Inter Bank BusinessLoan ValueLoansLoans Impairment Reservelong-term accounts payableLong-term Accounts Payablelong-term accounts receivableLong-term Accounts Receivablelong-term bond investmentsLong-term BondsLong-term Borrowingslong-term capital lease liabilitiesLong-term Deferred ExpensesLong-term Equity Investmentlong-term equity investmentslong-term investmentslong-term liabilitieslong-term liabilities-current portionlong-term loans payablelong-term loans payable-banklong-term loans payable-current portionlong-term loans payable-employeeslong-term loans payable-otherlong-term loans payable-ownerslong-term loans payable-related partieslong-term notes , accounts and overdue receivableslong-term notes and accounts payablelong-term notes and accounts payable due within one year or one operating cycleLong-term notes and accounts payable-related parties long-term notes and accounts payables to related parties-current portionlong-term notes payablelong-term notes receivablelong-term notes,accounts and overdue receivables-related partieslong-term prepaid insurancelong-term prepaid rentlong-term real estate investmentsloss for market price decline and obsolete and slow-moving inventoriesloss on disposal of assetsloss on disposal of assetsloss on disposal of investmentsloss on disposal of investmentsloss on export salesloss on physical inventoryloss on uncollectible accountsloss on uncollectible accountsloss on work stoppagesmachinerymachinery and equipmentmachinery-revaluation incrementsManaging CostsManufacturing Expendituresmanufacturing overheadmanufacturing overhead-outsourced Marketing Costsmaterial purchase allowancesmaterial purchase returnsmaterial purchasedmaterials and supplies in transitMaterials for Consigned Processing Materials in Transitmaterials purchasedmeal (expenses)meal (expenses)meal (expenses)meal (expenses)Mechanical Operationsmerchandise inventoryminority interestminority interestminority interestminority interest incomeminority interest incomeminority interest incomemiscellaneous assetsmiscellaneous assets-othermiscellaneous liabilitiesmiscellaneous liabilities-other miscellaneous property, plant, and equipmentmiscellaneous property, plant, and equipment miscellaneous property,plant,and equipment-revaluation incrementsnatural resourcesnatural resources-revaluation incrementsnet income or loss for current periodnet loss not recognized as pension costnet loss not recognized as pension costsNonoperating Expensesnon-operating expensesnon-operating revenuenon-operating revenue and expenses,other income(expense)nonrecurring gain or lossNonrevenue Receiptnotes payablenotes payableNotes Payablenotes payable-related partiesnotes receivablenotes receivableNotes Receivablenotes receivable-related partiesoffice suppliesoffice suppliesoffice suppliesoffice supplies (expense)office supplies (expense)Oil and Gas Assetsoperating costsoperating expensesoperating revenueorganization costsorganization costsOther Accounts PayableOther Accounts Receivableother accrued expenses payableother additional paid-in capitalother advance receiptsother assetsOther Business Incomeother cash and cash equivalentsother current assetsother current assets-otherother current liabilitiesother current liabilities-othersother deferred assetsother deferred liabilitiesother fundsother general and administrative expenses other intangible assets-otherother intangiblesother liabilitiesother long-term investmentsother long-term liabilitiesother long-term liabilities-current portion other long-term liabilities-otherother long-term payablesother long-term receivablesother manufacturing expensesOther Monetary Capitalother non-operating expensesother non-operating expenses-other other non-operating revenueother non-operating revenue-other items other notes payableother notes receivableOther Operating Costother operating costsother operating costs-otherother operating costs-otherother operating revenueother operating revenueother operating revenue-otherother payablesother payables-otherother payables-related partiesother prepaid expensesother prepaymentsother receivablesother receivables-otherother receivables-related partiesother research and development expenses other selling expensesother short-term notes and bills payable other special reserveoverdue receivablesowners' equityowners' current accountowners' equityowners'(stockholders') current accountpacking expensesPaid-in Capitalpaid-in capital in excess of parpaid-in capital in excess of par-common stock paid-in capital in excess of par-preferred stock patentspatentsPayables on equipmentpayables on land and building purchased payment on behalf of otherspayroll expensepayroll expensepayroll expensePayroll Payablepension fundpetty cash/revolving fundspostage (expenses)postage (expenses)postage (expenses)postage (expenses)Premium Incomepremium on forward exchange contract premium(discount) on corporate bonds payableprepaid expensesprepaid income taxprepaid insuranceprepaid payrollprepaid pension costprepaid rentsprepayment for equipmentprepayment for purchasesprepaymentsPrime Operating CostPrime Operating Revenueprior period adjustmentsProcurement of MaterialsProduction CostsProductive Biological Assetsprofessional service feesProfit and Loss Adjustment of Former Years Profit and Loss from Fair Value Changes property , plant, and equipment Prospecting Costspurchase expensespurchase returnspurchasespurchasesraw materialsRaw Materialsreceipts under custodyReceivable Deposit for Duty of ReinsuranceReceivable Deposit for Undue Duty of Reinsurance Receivable Deposit from the InsuredReceivings from Vicariously Cashed Securities Receivings from Vicariously Sold Securities Receivings from Vicariously Traded Securities redemption fund (or sinking fund)Redemptory Monetary Capital for Sale refundable depositrefundable depositsrefundable depositsReinsurance Accounts ReceivableReinsurance ExpensesReinsurance PremiumReinsurance Premium Incomerent expense, rentrent expense, rentrent expense, rentrent expense, rentrent revenue/incomerepair(s) and maintenance (expense )repair(s) and maintenance (expense)repair(s) and maintenance (expense)repair(s) and maintenance (expense)Research and Development Expenditures research and development expenseresearch and development expensesresearch and development expensesReserve for Fixed Assets ImpairmentReserve for Held-To-Maturity Investment Impairment Reserve for Intangible Assets ImpairmentReserve for Long-term Equity Investment Impairment Reserve For Stock Depreciationretained earnings (accumulated deficit)retained earnings-unappropriated(or accumulated deficit)revenue from sale of scrapsrevenue received in advanceRevolving Materialssales allowancessales discounts and allowancessales returnsales returnsales revenuesales revenuesales revenuesales revenue received in advanceSalvage Value Of Insured PropertiesSavings Absorptionselling expensesselling expensesservice costsservice costsService Costsservice revenueservice revenueservice revenueshipping expenses, freightshipping expenses, freightshipping expenses, freightshipping expenses,freightShort-term Borrowingsshort-term borrowings(debt)short-term borrowings-employeesshort-term borrowings-othershort-term borrowings-ownersshort-term borrowings-related partiesshort-term investmentshort-term investments-beneficiary certificates short-term investments-corporate bondsshort-term investments-government bondsshort-term investments-othershort-term investments-short-term notes and bills short-term investments-stockshort-term notes and bills payableSpecial Accounts Payablespecial reservespecial reserve for redemption of liabilitiesstock dividends to be distributedSubrogation ReceivablessuppliesTax Payabletaxestaxestaxestaxes。
中法会计词汇
中法会计词汇actifs资产actifcirculant流动资产actifimmobilise不动产agencements, amenagements装配、装饰费用，维修设备approvisionnements原材料besoin en fonds de roulement流动资金bilancomptable财务资产负债表bilan financier 管理分析资产负债表capacite d’autofinancement自主融资能力capacited’endettement负债能力capacite de remboursement偿债能力capital souscrit -appele non verse 认缴未支付的资本capitauxpropres所有者权益charges constateesd’avance待摊费用charges a repartirsurplusieursexercices长期待摊费用(CA)chiffre d’a ffaires营业额comptes de regularisation调整账户concoursbancaires courants 负银行存款（相当于短期借款）credit -bail 租赁depots et cautionnements verses 担保金dettesprovisionneesou charges a payer 预提费用ecart de reevaluation 重估价差ecart de conversion 外币兑换差effets a l’ecaissement票据兑现effets a l’escompte票价贴现effets a recevoir应收票据effets a payer 应付票据effetsescomptes non echus未到期的贴现票据emprunts et dettesaupres des etablissements de credit 向金融机构的借款empruntobligatoire convertible 可转换债券escompte贴现escompte de reglement贴现清偿excedent brut d’exploitation (e.b.e.) 经营利润excedent de tresoreried’exploitation (e.t.e..) 营运现金盈余fonds commercial 商誉fonds de roulement营运资本fraisd’etablissement开办费frais de recherche et de developpement研发费用immobilisations (non financières) 不动产immobilisationscorporelles固定资产immobilisationsfinancieres金融资产immobilisationsincorporelles无形资产marge commerciale商业利润marge brute d’autofinancement税前自主融资余额matieresconsommables (et fournitures) 易耗品participation 长期投资participation des salaries 职工持有的股份passifs负债plan d’amortissement折旧表primes d’emission, de fusion et d’apport合并溢价production immobilisee不动产生产变动production stockee自产存货变动production vendue服务收入produitsconstatesd’avance待摊收入produits a recevoir预提收入provisions pour depreciation 资产减值provisions pour risques et charges 预计负债provisions reglementees（中国无此账户）按税法应计提费用rabais, remises, ristournes销售折扣、销售退回rentabilitefinanciere投资盈利rentabiliteeconomique经济盈利report a nouveau beneficiaire未分配利润（盈利）report a nouveau deficitaire未分配利润（亏损）reserves 资本公积resultatd’exploitation营业利润resultatexceptionnel营业外收支resultat financier 投资收益situation nette净资产soldesintermediaires de gestion利润分析solvabilite偿付能力stocks 存货subventions d’exploitation补助金（一般与购买固定资产有关）tableau de financement融资表tempsd’ecoulementtitres de participation 长期股权投资tresorerienette净现金valeurajoutee增值额valeursmobilieres de placement 短期投资variation des stocks 存货变动compte de résultat损益表annex附表。
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。
cpa会计英语词汇
Unit 4 Accounting PART I Fundamentals toAccounting第一部分会计基本原理1.accounting[ə'kaʊntɪŋ]n.会计2.double-entry system复式记账法2-1 Dr.(Debit) 借记2-2 Cr.(Credit) 贷记3.accounting basic assumption会计基本假设4.accounting entity会计主体5.going concern持续经营6.accounting periods会计分期7.monetary measurement 货币计量8.accounting basis会计基础9.accrual[ə'krʊəl]basis权责发生制【讲解】accrual n. 自然增长，权责发生制原则，应计项目accrual concept 应计概念accrue [ə'kruː] v. 积累，自然增长或利益增加，产生10.accounting policies 会计政策11.substance over form 实质重于形式12.accounting elements 会计要素13.recognition[rekəg'nɪʃ(ə)n] n. 确认13-1 initial recognition[rekəg'nɪʃ(ə)n]初始确认【讲解】recognize ['rɛkəg'naɪz] v.确认14.measurement['meʒəm(ə)nt] n. 计量14-1 subsequent ['sʌbsɪkw(ə)nt]measurement 后续计量15.asset['æset] n. 资产16.liability[laɪə'bɪlɪtɪ]n.负债17.owners’ equity所有者权益18.shareholder’s equity股东权益19.expense[ɪk'spens; ek-]n. 费用20.profit['prɒfɪt]n. 利润21.residual[rɪ'zɪdjʊəl]equity剩余权益22.residual claim剩余索取权23.capital['kæpɪt(ə)l] n.资本24.gains[ɡeinz] n. 利得25.loss[lɒs] n. 损失26.Retained earnings留存收益27.Share premium股本溢价28.historical cost历史成本【讲解】historical [hɪ'stɒrɪk(ə)l]adj. 历史的,历史上的historic [hɪ'stɒrɪk] adj.有历史意义的,历史上著名的28-1 replacement [rɪ'pleɪsm(ə)nt] cost 重置成本29.BalanceSheet/Statement ofFinancial Position 资产负债表29-1 Income Statement 利润表29-2 Cash Flow Statement现金流量表29-3 Statement of changesin owners’equity (orshareholders’equity)所有者权益（股东权益）变动表29-4 notes [nəʊts] n. 附注PART II FinancialAssets*第二部分金融资产* 30.financial assets金融资产e.g. A financial instrument is any contract that gives rise to a financial asset of one enterprise and a financial liability or equity instrument of another enterprise.【讲解】give rise to 引起，导致31.cash on hand 库存现金32.bank deposits[dɪ'pɒzɪt]银行存款33.A/R, account receivable应收账款34.notes receivable应收票据35.others receivable其他应收款项36.equity investment股权投资37.bond investment债券投资38.derivative financial instrument衍生金融工具39.active market活跃市场40.quotation[kwə(ʊ)'teɪʃ(ə)n]n. 报价41.financial assets atfair value throughprofit or loss以公允价值计量且其变动计入当期损益的金融资产41-1 those designated asat fair value throughprofit or loss 指定为以公允价值计量且其变动计入当期损益的金融资产41-2 financial assetsheld for trading 交易性金融资产42.financial liability金融负债43.transaction costs交易费用43-1 incrementalexternal cost 新增的外部费用【讲解】incremental [ɪnkrə'məntl]adj. 增量的,增值的44.cash dividenddeclared but notdistributed 已宣告但尚未发放的现金股利投资收益45.profit and lossarising from fair valuechanges公允价值变动损益46.Held-to-maturityinvestments持有至到期投资47.amortized cost摊余成本【讲解】amortized [ə'mɔ:taizd]adj.分期偿还的,已摊销的48.effective interestrate实际利率49.loan[ləʊn] n. 贷款50.receivables[ri'si:vəblz]n. 应收账款51.available-for-salefinancial assets可供出售金融资产52.impairment offinancial assets金融资产减值52-1 impairment loss offinancial assets 金融资产减值损失53.transfer of financialassets金融资产转移53-1 transfer of thefinancial asset in itsentirety 金融资产整体转移53-2 transfer of a part ofthe financial asset 金融资产部分转移54.derecognition[diː'rekəg'nɪʃən] n. 终止确认，撤销承认recognition54-1 derecognize [diː'rekəgnaɪz] v. 撤销承认e.g. An enterprise shall derecognize a financial liability (or part of it) only when the underlying present obligation (or part of it) is discharged/cancelled. 【译】金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。
会计英语单词英中对照
会计英语单词英中对照会计英语单词英中对照acceptancedraft承兑汇票accommodationdraft通融汇票arrivaldraft到货汇票(货到后提示的汇票) bankdraft银行汇票bankdemanddraft银行即期汇票bearerdraft来人汇票,不记名汇票cleandraft光票;普通汇票commercialdraft商业票据commercialbill商业票据commercialpaper商业票据datedraft(=timedraft)远期汇票,定期票据declinedraft拒付demanddraft即期汇票directdraft直接汇票dishonourdraft拒付documentarydraft押汇汇票;交换提单的汇票domesticdraft国内汇票golddraft黄金支票guarantytravellersdraft保证旅行汇票honourdraft照付notarizeddraft经公证人签章证明的汇票orderdraft记名[抬头]汇票presentationdraft不记名票据reimbursementdraft索偿汇票remittancedraft汇票sightdraft即期票据soladraft单张汇票solabill单张汇票telegraphicdraft电汇票tenordraft限期汇票threepartydraft三方汇票timedraft远期汇票,定期汇票datedraft远期汇票,定期汇票twopartydraft双方汇票two-partysightdraft双方即期汇票usancedraft远期汇票usancebill远期汇票draftforcollection托收汇票draftforremittance汇票draftofsight见票即付汇票draftondemand即期汇票draftwithrecourse有追索权汇票下载全文。
会计双语词汇.doc
備抵呆帳－其他應收款allowance for uncollectible accounts – accounts receivable
121~
122
存貨inventories
指備供正常營業出售之商品、製成品、副產品；或正在生產中之在製品，將於加工完成後出售者；或將直接、間接用於生產供出售之商品（或勞務）之材料或物料。
cash in transit
1117
約當現金
cash equivalents
1118
其他現金及約當現金other cash and cash equivalents
112
短期投資short-term investments
指短期性之投資，包括公平價值變動列入損益之金融資產、備供出售金融資產及持有到期日金融資產。
A written promise that is expected to be collected by a business and should take stock the amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of note receivable.
會計科目中英對照及編碼
一級
科目
first
grade
二級
科目
seCOND
grade
三級
科目
THIRD
grade
四級
科目
FOURTH
grade
名PLANATION
OF
aCCOUNT
1
資產assets
指商業透過交易或其他事項所獲得之經濟資源，能以貨幣衡量並預期未來能提供經濟效益者。
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常用词汇归纳总结
常用句型、连接词归纳总结
1.常用句型总结
The term…refers to…
…could be categorized into…（过去式）The purpose to …is for…
Except …from…
2.常用连接词总结
表包含关系的过渡词：Include,
表举例说明的过渡词：such as
表转折对比的过渡词：unless，however 表结果的过渡词：then
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