常用会计英语词汇 - 按字母顺序排列
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subsequent expenditures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。
会计专业英语词汇整理
英文顺序Aa set of 一组，一套accelerated depreciation method 加速折旧法access 接近account 账户，会计科目accountability 会计责任accountant 会计人员accounting activity 会计活动accounting control 会计控制accounting cycle 会计循环accounting entity 会计主体accounting equation 会计等式，会计平衡式，会计方程式accounting period 会计期间accounting principle board 会计原则委员会accounting principle 公认会计原则accounting principles board 会计原则委员会accounting process 会计过程，会计处理方法accounting 会计，会计学accounts payable 应付账款accounts receivable 应收账款accrual basis 权责发生制accruals 应计项目accrue 自然累积，计提accrued expense 应计费用，应计未付费用accrued revenue 应计收入，应计未收收入accrued salaries payable 应计未付薪金accumulate 累积accumulated depreciation 累计折旧acquire 并购acquisition 取得active investment 主动投资adding machine 加法机adjusting procedure 调整程序adjustment 调整administrative control 管理控制administrative expense 管理费用advance 预付款advertising expense 广告费advice slip 通知单affiliated company 关联公司affiliated group 联营集团agency 机构，经理人aggregate 合计的aging schedule 账龄分析法align 调准，使成一线，使一致allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的american institute of certified public accountants 美国注册会计师协会amortization 摊销annual interest rate 年利率annually 每年地apportion 分配，摊配appropriate 适当的，相应的appropriation 分拨approve 批准arrearage 拖欠款arrest 阻止aspect 容貌，样式，表现形式asset turnover 资产周转率asset 资产assignment of responsibility 分派责任assumption 假设assure 保证at a glance 一瞥attorneys' fees 律师事务费attribute 属性attribute 属性auditing 审计auditor 审计员authorization 授权authorized stock 额定股本automated data processing 自动数据处理auxiliary equipment 辅助设备average collection period 平均收帐期average exchange rate 平均汇率Bbad debts expense 坏账费用balance sheet 平衡表，资产负债表bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单，银行结单bearer 持票人beginning inventory 期初存货betterment 改良billed price 账单价格board of directors 董事会bonds payable 应付债券，应付公司债book value 账面价值book value 账面价值bookkeeping machine 簿记机brand 商标bring……to light 揭露budgetary accounting 预算会计budgets 预算bundle 束，捆，集合体business venture 企业by means of 利用，依靠，通过Ccalculator 计算器calendar-year 日历年度capital stock 股本carrier 运输业者carrying value 置存价值，账面价值cash basis 收付实现制cash budget 现金预算cash disbursements journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash in bank 银行存款cash on delivery 付款提货cash receipts journal 现金收入日记账cash 现金casualty loss 事故损失category 种类，类目，范畴central processing unit 中央处理单元certified public accountings 注册会计师chart of accounts 账户一览表，会计科目表charter 执照，发给……执照check stub 支票存根check 支票chronological 按时间顺序的claim 要求classification and sorting 分类整理clear 结清，结算，交换票据closing procedure 结帐程序closing rate 期末汇率code letter 代号字母coin 硬币，铸币committee on accounting procedure 会计程序委员会common stock 普通股comparable 可比的，类似的competent personnel 称职的人员complex capital structure 复杂资本结构complexity 复杂性comply with 遵守，遵循concept 概念confer 参见conservation 稳健的consideration 对家，报酬consolidate 合并constructed assets 建造资产consultant 顾问consume 消费contend 坚决主张contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户，对销账户control account 控制账户，统驭账户，统制账户convention 惯例convert 转变，变换，兑换convertible debt 可转换债券convertible preferred stock 可转换优先股copyrights 版权copyrights 版权corporation acquisition 公司并购，公司收购corporation 股份有限公司correction of prior period inventory error 前期盘存差错订正cost accounting 成本会计cost method 成本法cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本，商品销售成本cost structure 成本结构cost-benefit data 成本-效益数据cost-to-retail price percentage 成本对零售价比率court decree 法庭判决cpital contribution 资本投入credit memo 货项通知单，货记通知单credit standing 信用地位，信誉credit term 赊账条件credit 贷记creditor 债权人cross rates 套算汇率cumulative balance 累计余额current asset 流动资产current exchange rate 现行汇率，现时汇率current fair value 现时公允价值current liability 流动负债current rate method 现行汇率法，现时汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作customary matters 惯常业务customer 顾客cuttings 切削件D datapreparation 数据准备debenture bonds 信用公司债debit memo 借项通知单debit 借机debtor 债务人decision making 决策deferrals 递延项目deferred credit 递延货项deficits 逆差denominate 标价，表述denominator 分母department stores 订货商店depletion 折耗depreciable asset 应折旧资产depreciation expense 折旧费design cost 设计成本design 计划，设计，意图，打算designate 指明remit 汇款，付款detect 发现，察觉deterioration 损坏dilute 稀释，摊薄direct quote 直接标价direct write-off method 直接销账法director 董事会discharge 履行，清偿discount on notes payable 应付票据贴现折价discount 折价discount 折价，贴水discount 贴现，贴现折价discretion 自由决定dishonor 拒付dispose 处置，清理disposition data 清理数据diverse 多宗多样的dividend payable 应付股利dividend payout ratio 每股股利与收益比率，股利支付率dividend yield 每股股利与每股市价比率，股利获取division of labor 分工double-declining-balance method 双倍率递减余额法double-entry bookkeeping system 复式记账法，复式记账系统draft 汇票draw （up）拟好，编好draw up 开立（票据等）drillings 钻孔件Eearning per share 每股收益额earnings per share of common stock 普通股每股收益额earthquake 地震effective interest method 实际利息法elapse 过去electronic data processing system 电子数据处理系统eliminate 消除elimination 抵消，消除ending inventory 期末存货endorse 背书endorsement 背书endorser 背书人engage in 参与entend 把数字转入另一栏，算出……的总金额enter contract 缔结契约enumerate 列举environmental accounting 环境会计equity method 权益法equity ratio 权益比率equivalent 等同的，等同物，当量error correction 差错订正estate 不动产evaluate 评价event 事件excess of par value over amount paid 面值超过缴入资本的部分exchange rate 汇率exclusive privilege 专有权利expedient 权宜的做法expenditure 开支，花费expense 费用expire 满期，耗尽，失效extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目FF.O.B destination 目的地交货，到达站交货F.O.B shipping point 发运地（站）交货face value 面值face value 票面价值factor 代替factor 因素，系数family 类属feasible 行得通的federal income tax withholding payable 应付预扣联邦所得税federal insurance contributions act 联邦社会保险税法federal unemployment compensation tax州失业补贴税federal unemployment tax payable 应付州失业税federal 联邦federal 联邦的fencing 栅栏FICA tax payable 应付联邦社会保险税financial accounting standards board 财务会计准则委员会financial accounting 财务会计financial data 财务数据financial executives 财务经理financial income and expense 财务收益与费用financial position 财务状况financial report 财务报告financial statement（report）财务报表（报告）financial strength 财务实力financing activities 筹资活动，理财活动firm 事务所firm 商行，企业first-in，fist-out 先进先出fiscal year 财务年度fiscal year 财务年度fixed assets 固定资产flow of costs 成本流动flow of goods 商品流动fluctuate 波动footing 总计，总额forecast 预测foreign currency 外币foreign exchange gains or losses 汇兑损益，汇兑利得或损失forward exchange contract 期汇合同forward rate 远期汇率fraction 分数franchise 特许经营权freight collect 货到收运费freight prepaid 运费预付frequency 频繁程度fully diluted earnings per share 每股完全稀释收益额function 职能，作用functional currency 功能货币fund 资金Ggain（loss）on sale of fixed assets 固定资产出售利得（损失）general journal 普通日记账general partnership 一般合伙globalization 全球化going concern 持续经营goodwill 商誉governmental accounting 政府会计governmental and not-for-profit accounting 政府及非盈利组织会计gross profit method of estimating inventories 估计存货的毛利法gross profit on sales 销货毛利gross sales 销货总额net sales 销货净额guide 指南guideline 方针，准则Hhardware 硬件haul 拖运historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率holder 持票人holdings 拥有的财产、股份hospital insurance premiums payable 应付医疗保险费human resources accounting 人力资源会计Iimmune 免受影响的impairment loss 减值损失imprest 预付的，定额预付的，定额备用的in addition to 除……外in contrast to 与此对比，与此相反in order to 为了，借以in place of 代替in sequence 按顺序，依次in short 简言之，总之in the final analysis 归根到底，总之income statement 收益表，损益表income summary 收益汇总，损益汇总income tax payable 应付所得税income tax reporting 所得税申报indirect quote 间接标价individual employee earnings records 雇员个人工薪记录information return 资料申报单information system 信息系统input 投入数额instruction 指令insurance expense 保险费insurance premium 保险费intangible asset 无形资产intangible assets 无形资产intercompany transaction 公司间交易interest allowance 利息补贴interest bearing 计息的interest coverage 利息保障范围interest expense 利息费用interest income 利息收益interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查intermediate 中间的，居间的internal auditing 内部审计internal control 内部控制international accounting 国际会计inventory turnover 存货周转率investing activities 投资活动investor 投资者invoice register 发票登记薄involve（in）使卷入IOU 借据irregularity 不正当行为issued stock 已发行股本Jjournal 日记账journalize 做分录Kkey-driven equipment 键盘式装置设备Llast-in，first-out 后进新出leasehold 租赁权ledger 分类账legal jurisdiction 法定管辖范围legal restrictions 法律约束liability 负债liability 负债limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力，清偿能力list of checks 支票目录local 地方logic 逻辑判断的logically 合乎逻辑地，理所当然地long-term asset 长期资产loss from doubtful accounts 疑账损失，呆帐损失loss from uncollectible accounts 坏账损失lubrication 加润滑油Mmaintenance 维修majority investor 多数股权投资者，控股投资者majority 多数股权majority-owned company 被控股公司maker 出票人make-up 标价managerial accounting 管理会计manual filing 手工归档manufacturer's identification 制造厂商鉴定书margin of safety 安全边际marital status 婚姻状况market value 市场价值marketable securities 上市证券，有价证券maturity date 到期日measuring unit 计量单位meet 如期偿付merchandising company 商业公司minor parts 次要零件minority interest 少数股权，少数股东权益minority 少数股权misappropriation 挪用miscellaneous expense 杂项费用mix 品种构成model number 型号modern business 现代企业monetary assets and liabilities 货币性资产与负债monetary-nonmonetary method 货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司Nnatural assets 天然资产necessitate 使成为必须negative goodwill 负商誉negotiable 可流通的neither nor 既不又不net income 净收益net loss 净亏损net purchases 购货净额nominal interest rate 名义利率nongovernment body 非政府机构normal balance 正常余额normal operating cycle 正常经营周期normal rate of return 正常盈利率notes payable 应付票据notes receivable discounted 贴现应收票据notification 通知NSF（not sufficient funds）存款不足numerator 分子Oobjectivity 客观性obligation 义务，债务obsolescence 陈旧，过时office salaries expense 办事人员薪金on demand （票据）即期（支付）one-transaction perspective 单项交易观点，单一交易观点open account 往来账户operating activities 经营活动，营业活动operating expenses 营业费用，经营费用operating results 经营成果operation 经营，操作operational efficiency 经营效率opinion No.17 第17号意见书opposite 在……的对面organization cost 开办费original cost 原始成本other than 除……外，除了outlay 支出outstanding check 未兑付支票outstanding stock 外发股本，为股东持有的股本outstanding 未兑付的overdraft 透支overdrew 透支overtime pay 加班工资owner' equity 业主权益Ppaid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本paper tape output 纸带输出par value 面值parent 母公司participating stock 参与分配的优先股partnership 合伙passive investment 被动投资patent 专利权pay attention to 注意pay envelope 工薪袋pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税payroll 工薪perforate 穿孔于performance report 业绩报告performance 工作成绩，业绩performance 经营业绩periodic inventory system 定期盘存制peripheral equipment 边缘设备perishable 易腐坏的perpetual inventory system 永续盘存制petty cash 零用现金physical inventory counts 实物盘点physical protection 实物保护pipeline 管道plant and equipment 厂场设备plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额pooling of interest method 权益结合法，权益入股法portray 描述，描绘post 过账，誊账post-closing trial balance 结帐后试算表postdated check 远期支票posting reference 过账备查，过账记号potential 潜力，潜能potential 潜在的，可能的pound sterling 英镑preferable 更可取的preferred dividend coverage 优先股股利保障范围preferred stock 优先股premium 溢价premium 溢价，升水prepaid insurance 预付保险费prescribed managerial policies 规定的管理方针price lists 价目表price-earning ratio 每股市价与收益比率，市盈率primary earnings per share 每股原先收益额principal 主要的private accounting 私人企业会计proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力programming 程序编制promise 订约，允诺promissory note 本票，期票property tax payable 应付财产税property 动产prospective 预期的，未来的protest fee 拒付证书费public accounting firms 会计师事务所public accounting 公众会计，注册会计师业务public utility 公用事业publisher 出版商punched card 穿孔卡purchase invoice 购货发票purchase method 购买法，购并法purchase order 订货单purchase order 订货单，订购单purchase requisition 请购单purchases discounts 购货折扣purchases journals 购买日记账purchases returns and allowances 购货退让及折扣purchasing department 购货部门Qquick ratio 速动比率quotation 行情表quote 报价Rrate of return on common stockholders' equity 普通股股东权益收益率rate of return 报酬率，盈利率，收益率rates of inflation 通货膨胀率rather than 而不是realizable 可实现的realty agency 房地产经纪人receiving department 收货部门receiving report 收货报告receiving report 收货报告，收货单recognized value 确认价值recommend 推荐，介绍reconciliation method 调节法records of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率relate to 与……有关rent expense 租赁费，租金reorder points 再订货点replace 取代replenishment 补充reporting currency 报告货币residual 剩余的resource 资源，资财result 结果，成果retail businesses 零售商店retail price 零售价格retained earnings 留存收益，保留盈利retrieval 追溯return on sales 销售收益率returned item 退回项目revenue 收入reversing entry 转回分录rule of thumb 拇指法则，经验规律running balance 逐笔结记余额Ssalary allowance 薪金补贴sales discounts 销货折扣sales invoice 销货发票sales journal 销货日记账sales on credit terms 赊销sales returns and allowances 销售退回及折让sales salaries expense 销货人员薪金salvage value 残值savings bonds deductions payable 应付购买储蓄债券扣款savings 节约scheme 方案，计划scrutiny 仔细检查secured bonds 有担保债券security/stock exchange 证券交易所segregate 分开segregation 分开selling expenses 销货费用semiannually 半年地serial number 顺序编号service charge 服务费service enterprise 服务业企业sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金site 地基social accounting 社会会计software 软件sole proprietorship 独资source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spectrum 范围spot rate 即期汇率stampings 冲压件standard 准则state corporation law 州公司法state 州stated value 设定价值statement of cash flows 现金流量表statement of cash flows 现金流量表statement of financial accounting standards 财务会计准则公告statement of owners' equity 业主权益表statement of owners'equity 业主权益表stock dividend to be issued 待发行股票股利stock dividend 股票股利stock options 股票期权stock warrants 认股权stock 存货stockholder 股东stock-option 股票期权storage tank 储存罐storage 存储store fixtures 店面装置store 仓库straight-line method 直线法strta 层，级style-affected 受式样影响的subdivision 分支submit 提交subscription 预订subsidiary company 子公司subsidiary ledger 辅助分类账，明细分类账subsidiary 子公司subtract 减去sum-of-the-year's-digits method 年数总和法sundry items 其他项目supersede 代替，取代supplies' catalogs 供应商商品目录supplies expense 物料用品费supplies on hand 在用物料surface paving 铺筑的路面surplus 顺差susceptible 易受影响的Ttax accounting 税务会计tax returns 纳税申报单temporal method 时态法，时间量度法temporary account 暂时性帐户，过渡性账户temporary accounts 暂时性账户throughout 贯穿trade payable 应付账款trade receivable 应收账款trademark 商标，商标权transaction 交易，会计事项transcribe 抄录transfer 转移transferability 可转移性translation gains and losses 折算损益，折算利得与损失transportation in 购货运费transportation out 销货运费transportation term 运输条件treasury stock 库存股本，库存股份trial balance 试算平衡表，试算表two-column account 两栏式账户two-transactions perspective 两项交易观点U uncollectible accounts expense 坏账费用undistributed earnings 未分配收益，未分配盈利uniform limited partnership act 统一有限合伙法uniform 一致的，均匀的units-of-production method 产量法upkeep 维护，保养utilities expense 公共事业费Vvendor 卖主verification 验证voluntary 自愿的voting share 有表决权股份voucher register 应付凭单登记簿voucher system 应付凭单制Wwage-bracket table 工资-税级表warrant 使有理由wear 磨损weighted average 加权平均withdraw 提取withhold 预扣withholding allowance 预扣折让without recourse 无追索权working capital 营运资本worksheet 工作底表，工作底稿按汉字顺序Amargin of safety 安全边际chronological 按时间顺序的in sequence 按顺序，依次Bentend 把数字转入另一栏，算出……的总金额copyrights 版权office salaries expense 办事人员薪金semiannually 半年地custodianship 保管工作insurance premium 保险费insurance expense 保险费assure 保证pledge 保证，抵押rate of return 报酬率，盈利率，收益率reporting currency 报告货币quote 报价allowance method 备抵法allowance for uncollectible accounts 备抵坏账endorsement 背书endorse 背书endorser 背书人passive investment 被动投资majority-owned company 被控股公司promissory note 本票，期票peripheral equipment 边缘设备liquidity 变现能力，清偿能力make-up 标价denominate 标价，表述acquire 并购fluctuate 波动replenishment 补充estate 不动产irregularity 不正当行为bookkeeping machine 簿记机Cfinancial statement（report）财务报表（报告）financial report 财务报告financial accounting 财务会计statement of financial accounting standards 财务会计准则公告financial accounting standards board 财务会计准则委员会financial executives 财务经理fiscal year 财务年度financial strength 财务实力financial income and expense 财务收益与费用financial data 财务数据financial position 财务状况confer 参见engage in 参与participating stock 参与分配的优先股salvage value 残值store 仓库strta 层，级error correction 差错订正units-of-production method 产量法sinking fund 偿债基金plant and equipment 厂场设备transcribe 抄录paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本obsolescence 陈旧，过时competent personnel 称职的人员cost-to-retail price percentage 成本对零售价比率cost method 成本法cost accounting 成本会计cost structure 成本结构flow of costs 成本流动cost-benefit data 成本-效益数据programming 程序编制holder 持票人bearer 持票人going concern 持续经营stampings 冲压件financing activities 筹资活动，理财活动publisher 出版商maker 出票人in addition to 除……外other than 除……外，除了storage tank 储存罐dispose 处置，清理punched card 穿孔卡perforate 穿孔于minor parts 次要零件storage 存储stock 存货inventory turnover 存货周转率NSF（not sufficient funds）存款不足continuity of existence 存在的连续性Dcode letter 代号字母in place of 代替factor 代替supersede 代替，取代credit 贷记stock dividend to be issued 待发行股票股利one-transaction perspective 单项交易观点，单一交易观点maturity date 到期日equivalent 等同的，等同物，当量elimination 抵消，消除mortgage 抵押local 地方site 地基earthquake 地震deferred credit 递延货项deferrals 递延项目opinion No.17 第17号意见书enter contract 缔结契约electronic data processing system 电子数据处理系统store fixtures 店面装置purchase order 订货单purchase order 订货单，订购单department stores 订货商店promise 订约，允诺periodic inventory system 定期盘存制director 董事会board of directors 董事会property 动产sole proprietorship 独资short-term liquidity 短期偿债能力contra account 对抵账户，对销账户consideration 对家，报酬majority 多数股权majority investor 多数股权投资者，控股投资者diverse 多种多样的Eauthorized stock 额定股本rather than 而不是invoice register 发票登记薄Fdetect 发现，察觉F.O.B shipping point 发运地（站）交货legal jurisdiction 法定管辖范围legal restrictions 法律约束court decree 法庭判决spectrum 范围scheme 方案，计划guideline 方针，准则realty agency 房地产经纪人extraordinary items 非常项目nongovernment body 非政府机构expense 费用appropriation 分拨division of labor 分工segregation 分开segregate 分开ledger 分类账classification and sorting 分类整理denominator 分母assignment of responsibility 分派责任apportion 分配，摊配sharing agreement 分配协议fraction 分数subdivision 分支numerator 分子service charge 服务费service enterprise 服务业企业subsidiary ledger 辅助分类账，明细分类账auxiliary equipment 辅助设备cash on delivery 付款提货negative goodwill 负商誉liability 负债liability 负债double-entry bookkeeping system 复式记账法，复式记账系统complexity 复杂性complex capital structure 复杂资本结构Gbetterment 改良concept 概念preferable 更可取的payroll 工薪pay envelope 工薪袋payroll register 工薪登记表payroll accounting 工薪会计payroll tax 工薪税pay period 工薪支付期wage-bracket table 工资-税级表performance 工作成绩，业绩worksheet 工作底表，工作底稿utilities expense 公共事业费accounting principle 公认会计原则corporation acquisition 公司并购，公司收购intercompany transaction 公司间交易public utility 公用事业public accounting 公众会计，注册会计师业务functional currency 功能货币supplies' catalogs 供应商商品目录purchasing department 购货部门purchase invoice 购货发票net purchases 购货净额purchases returns and allowances 购货退让及折扣transportation in 购货运费purchases discounts 购货折扣purchase method 购买法，购并法purchases journals 购买日记账gross profit method of estimating inventories 估计存货的毛利法capital stock 股本stockholder 股东corporation 股份有限公司stock dividend 股票股利stock-option 股票期权stock options 股票期权fixed assets 固定资产gain（loss）on sale of fixed assets 固定资产出售利得（损失）customer 顾客consultant 顾问individual employee earnings records 雇员个人工薪记录affiliated company 关联公司pipeline 管道administrative expense 管理费用managerial accounting 管理会计administrative control 管理控制throughout 贯穿customary matters 惯常业务convention 惯例extensive 广泛的advertising expense 广告费in the final analysis 归根到底，总之prescribed managerial policies 规定的管理方针international accounting 国际会计elapse 过去post 过账，誊账posting reference 过账备查，过账记号Hfeasible 行得通的quotation 行情表consolidate 合并logically 合乎逻辑地，理所当然地partnership 合伙aggregate 合计的last-in，first-out 后进新出uncollectible accounts expense 坏账费用bad debts expense 坏账费用loss from uncollectible accounts 坏账损失environmental accounting 环境会计foreign exchange gains or losses 汇兑损益，汇兑利得或损失exchange rate 汇率money order 汇票draft 汇票marital status 婚姻状况contingent liability 或有负债monetary-nonmonetary method 货币性与非货币性项目法monetary assets and liabilities 货币性资产与负债freight collect 货到收运费credit memo 货项通知单，货记通知单K（会计……）accounting 会计，会计学committee on accounting procedure 会计程序委员会accounting equation 会计等式，会计平衡式，会计方程式accounting process 会计过程，会计处理方法accounting activity 会计活动accounting control 会计控制accounting period 会计期间accountant 会计人员public accounting firms 会计师事务所accounting cycle 会计循环accounting principles board 会计原则委员会accounting principle board 会计原则委员会accountability 会计责任accounting entity 会计主体Jagency 机构，经理人on demand （票据）即期（支付）spot rate 即期汇率design 计划，设计，意图，打算measuring unit 计量单位calculator 计算器interest bearing 计息的neither nor 既不又不overtime pay 加班工资adding machine 加法机weighted average 加权平均lubrication 加润滑油accelerated depreciation method 加速折旧法assumption 假设price lists 价目表contend 坚决主张indirect quote 间接标价subtract 减去impairment loss 减值损失simple capital structure 简单资本结构in short 简言之，总之constructed assets 建造资产key-driven equipment 键盘式装置设备transaction 交易，会计事项access 接近bring……to light 揭露savings 节约result 结果，成果clear 结清，结算，交换票据closing procedure 结帐程序post-closing trial balance 结帐后试算表debit 借机IOU 借据debit memo 借项通知单operation 经营，操作operating results 经营成果operating activities 经营活动，营业活动operational efficiency 经营效率performance 经营业绩net loss 净亏损net income 净收益dishonor 拒付protest fee 拒付证书费specific identification 具体辨认decision making 决策Korganization cost 开办费draw up 开立（票据等）expenditure 开支，花费plausible 看来有理由的comparable 可比的，类似的cost of goods available for sale 可供销售的商品成本alternative 可供选择的negotiable 可流通的realizable 可实现的convertible preferred stock 可转换优先股convertible debt 可转换债券transferability 可转移性objectivity 客观性control account 控制账户，统驭账户，统制账户treasury stock 库存股本，库存股份multinational company 跨国公司Lfamily 类属accumulate 累积cumulative balance 累计余额accumulated depreciation 累计折旧historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率interest coverage 利息保障范围interest allowance 利息补贴interest expense 利息费用interest income 利息收益by means of 利用，依靠，通过federal 联邦federal 联邦的federal insurance contributions act 联邦社会保险税法affiliated group 联营集团two-column account 两栏式账户two-transactions perspective 两项交易观点enumerate 列举retail price 零售价格retail businesses 零售商店petty cash 零用现金retained earnings 留存收益，保留盈利current ratio 流动比率current liability 流动负债current-noncurrent method 流动与非流动项目法current asset 流动资产logic 逻辑判断的discharge 履行，清偿attorneys' fees 律师事务费Mvendor 卖主expire 满期，耗尽，失效dividend yield 每股股利与每股市价比率，股利获取dividend payout ratio 每股股利与收益比率，股利支付率price-earning ratio 每股市价与收益比率，市盈率earning per share 每股收益额fully diluted earnings per share 每股完全稀释收益额primary earnings per share 每股原先收益额annually 每年地american institute of certified public accountants 美国注册会计师协会immune 免受影响的par value 面值face value 面值excess of par value over amount paid 面值超过缴入资本的部分portray 描述，描绘nominal interest rate 名义利率wear 磨损parent 母公司rule of thumb 拇指法则，经验规律F.O.B destination 目的地交货，到达站交货Ntax returns 纳税申报单internal control 内部控制internal auditing 内部审计draw （up）拟好，编好deficits 逆差annual interest rate 年利率sum-of-the-year's-digits method 年数总和法misappropriation 挪用Papprove 批准face value 票面价值frequency 频繁程度mix 品种构成balance sheet 平衡表，资产负债表average exchange rate 平均汇率average collection period 平均收帐期evaluate 评价surface paving 铺筑的路面common stock 普通股rate of return on common stockholders' equity 普通股股东权益收益率earnings per share of common stock 普通股每股收益额general journal 普通日记账Qbeginning inventory 期初存货forward exchange contract 期汇合同ending inventory 期末存货closing rate 期末汇率sundry items 其他项目business venture 企业correction of prior period inventory error 前期盘存差错订正potential 潜力，潜能potential 潜在的，可能的cuttings 切削件disposition data 清理数据liquidation value 清算价值purchase requisition 请购单replace 取代acquisition 取得expedient 权宜的做法equity ratio 权益比率equity method 权益法pooling of interest method 权益结合法，权益入股法accrual basis 权责发生制globalization 全球化recognized value 确认价值Rhuman resources accounting 人力资源会计stock warrants 认股权journal 日记账calendar-year 日历年度aspect 容貌，样式，表现形式meet 如期偿付software 软件Sbrand 商标trademark 商标，商标权firm 商行，企业flow of goods 商品流动merchandising company 商业公司goodwill 商誉marketable securities 上市证券，有价证券minority 少数股权minority interest 少数股权，少数股东权益sales on credit terms 赊销credit term 赊账条件stated value 设定价值design cost 设计成本social accounting 社会会计auditing 审计auditor 审计员productivity ratio 生产能力比率residual 剩余的temporal method 时态法，时间量度法proceeds 实得收入effective interest method 实际利息法physical protection 实物保护physical inventory counts 实物盘点necessitate 使成为必须involve（in）使卷入warrant 使有理由market value 市场价值casualty loss 事故损失event 事件firm 事务所trial balance 试算平衡表，试算表appropriate 适当的，相应的cash basis 收付实现制receiving report 收货报告receiving report 收货报告，收货单receiving department 收货部门revenue 收入income statement 收益表，损益表income summary 收益汇总，损益汇总manual filing 手工归档style-affected 受式样影响的authorization 授权attribute 属性attribute 属性bundle 束，捆，集合体datapreparation 数据准备double-declining-balance method 双倍率递减余额法tax accounting 税务会计surplus 顺差serial number 顺序编号private accounting 私人企业会计quick ratio 速动比率extension 算出或转来的金额。
会计常见中英文词汇对照表-Accountingwords
会计常见中英文词汇对照表-Accountingwords会计科目中英文对照代码名称1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties 1138其它应收票据 other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐－应收帐款 allowance for uncollectible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金prepaid rents 1253 预付保险费prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account 1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments 1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧 -房屋及建物 accumulated depreciation - buildings 144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments 1449 累积折旧 -机(器)具 accumulated depreciation - machinery 151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted 1888 杂项资产 -其它 miscellaneous assets - other2 1002 银行存款 bank deposit5 1015 其他货币资金 other monetary capital9 1101 交易性金融资产 transaction monetary assets14 1131 应收股利 dividend receivable15 1132 应收利息 accrued interest receivable22 1241 坏账准备 had debts reserve28 1401 材料采购 procurement of materials29 1402 在途物资 materials in transit32 1406 库存商品 commodity stocks33 1407 发出商品 goods in transit36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles42 1461 存货跌价准备 reserve against stock price declining43 1501 待摊费用 fees to be apportioned45 1521 持有至到期投资 hold investment due46 1522 持有至到期投资减值准备hold investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526 投资性房地产 investment real eastate51 1531 长期应收款 long-term account receivable52 1541 未实现融资收益 unrealized financing income54 1601 固定资产 permanent assets56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process58 1605 工程物资 engineer material59 1606 固定资产清理 disposal of fixed assets60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation69 1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation71 1801 长期待摊费用 long-term deferred expenses72 1811 递延所得税资产 deferred income tax assets73 1901 待处理财产损溢 waiting assets profit and loss'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1102 短期投资跌价准备 Short-term investments falling price reserves银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses1401 长期股权投资 Long-term investment on stocks'140101 股票投资 Investment on stocks'140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves 债权投资减值准备Bcreditor's rights investment depreciation reserves1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves 1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income'191101待处理流动资产损溢 Wait deal intangible assets loss or income'191102待处理固定资产损溢Wait deal fixed assets loss or income2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees 2117 短期借款-关系人short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款forward exchange contract payable 2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract 2184 应付土地房屋款payables on land and building purchased 2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties 2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loanspayable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities 2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees 2327 长期借款 -关系人 long-term loans payable - related parties 2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable 2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities 2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities - other74 2001 短期借款 short-term loan81 2101 交易性金融负债transaction financial liabilities 83 2201 应付票据 notes payable84 2202 应付账款 account payable85 2205 预收账款 item received in advance86 2211 应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 dividend payable89 2232 应付利息 interest payable90 2241 其他应付款 other account payable97 2401 预提费用 withholding expenses98 2411 预计负债 estimated liabilities99 2501 递延收益 deferred income100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax'21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税 Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year 2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year 2341 递延税款 Deferral taxes3 业主权益 owners equity31 资本 capital311 资本（或股本） capital3111 普通股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备 capital surplus from assets revaluation 3231 资产重估增值准备 capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination3251 合并公积 capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit) 331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备 improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities 3328 其它特别盈余公积 other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏 accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project115 4001 实收资本 paid-up capital116 4002 资本公积 contributed surplus117 4101 盈余公积 earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paid-up capital 实收股本 Paid-up stock3103 已归还投资 Investment Returned3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in'311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 任意盈余公积 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 储备基金 Reserve fund'312105 企业发展基金 Enterprise expansion fund'312106 利润归还投资Profits capitalized on return of investment 3131 本年利润 Current year profits3141 利润分配 Profit distribution'314101 其他转入 Other changeover in'314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund '314105 提取企业发展基金Withdrawal reserve for businessexpansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalized on return of investment '314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利 Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润 Undistributed profit34 权益调整 equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments342 累积换算调整数 cumulative translation adjustment3421 累积换算调整数 cumulative translation adjustments 343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失 net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入 agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入 other operating revenue488 其它营业收入-其它 other operating revenue4888 其它营业收入-其它 other operating revenue - other营业成本 operating costs51 销货成本 cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cost of goods sold 512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense ) 5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced 5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal (expenses)5173 职工福利 employee benefits/welfare5176 训练费 training (expense)5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses 56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs57 业务成本 agency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本 other operating costs588 其它营业成本-其它 other operating costs-other5888 其它营业成本-其它 other operating costs - other6 营业费用 operating expenses61 推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费travelling expense, travel 6155 运费shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense)6159 广告费 advertisement expense, advertisement6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses625~628 管理及总务费用 general & administrative expenses 6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses, freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧 depreciation expense a6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用 research and development expenses635~638 研究发展费用 research and development expenses 6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费 repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费 insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用other research and development expenses122 5001 生产成本 production cost123 5101 制造费用 cost of production124 5201 劳务成本 service cost125 5301 研发支出 research and development expenditures 126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor129 6001 主营业务收入main business income130 6011 利息收入金融共用 interest income financial sharing 135 6051 其他业务收入 other business income136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益sound value flexible loss and。
会计中英文词汇对照
会计中英文词汇对照以下是会计中英文词汇对照（2024新准则）：1. 资产 - Assets2. 负债 - Liabilities3. 所有者权益 - Equity4. 股东权益 - Shareholders' equity5. 应付账款 - Accounts payable6. 应收账款 - Accounts receivable7. 资产负债表 - Balance sheet9. 利润 - Profit10. 成本 - Cost11. 现金流量表 - Cash flow statement12. 营业利润 - Operating profit13. 净利润 - Net profit14. 资金流量 - Cash flow15. 凭证 - Voucher16. 会计准则 - Accounting standards17. 会计政策 - Accounting policies18. 会计师 - Accountant19. 年度报表 - Annual report20. 资本 - Capital21. 借方 - Debit22. 贷方 - Credit23. 折旧 - Depreciation24. 减值 - Impairment25. 公允价值 - Fair value26. 经营活动现金流量 - Cash flow from operating activities27. 投资活动现金流量 - Cash flow from investing activities28. 筹资活动现金流量 - Cash flow from financing activities29. 现金及现金等价物 - Cash and cash equivalents30. 投资 - Investment31. 融资 - Financing32. 业务周期 - Business cycle33. 长期负债 - Long-term liabilities34. 短期负债 - Short-term liabilities35. 固定资产 - Fixed assets36. 流动资产 - Current assets37. 其他应收款 - Other receivables38. 存货 - Inventory39. 预付账款 - Prepaid expenses。
财务英语基础词汇表
1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款 allowance for uncollectible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来 owners(stockholders) current account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累积折旧 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments1449 累积折旧 -机(器)具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款 construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation increments1619 累积折耗 -天然资源 accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others 186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款 -关系人 short-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors 2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities -current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable 232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees2327 长期借款 -关系人 long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项 long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable -related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税 accrued liabilities for land value increment tax 2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities - other3 所有者权益（股东权益） owners equity31 资本 capital311 资本（或股本） capital3111 普通股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock 3212 特别股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值准备 capital surplus from assets revaluation3231 资产重估增值准备 capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets 3241 处分资产溢价公积 capital surplus from gain on disposal of assets 325 合并公积 capital surplus from business combination3251 合并公积 capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备 improvement and expansion reserve3323 偿债准备 special reserve for redemption of liabilities3328 其它特别盈余公积 other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏 accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period34 权益调整 equity adjustments341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market valuedecline of long-term equity investments342 累积换算调整数 cumulative translation adjustment3421 累积换算调整数 cumulative translation adjustments343 未认列为退休金成本之净损失 net loss not recognized as pension cost 3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入 agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入 other operating revenue488 其它营业收入-其它 other operating revenue4888 其它营业收入-其它 other operating revenue - other5营业成本 operating costs51 销货成本 cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cost of goods sold 512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchased merchandise 513 进料 materials purchased5131 进料 material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense ) 5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced 5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal (expenses)5173 职工福利 employee benefits/welfare5176 训练费 training (expense)5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs57 业务成本 gency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本 other operating costs588 其它营业成本-其它 other operating costs-other5888 其它营业成本-其它 other operating costs - other6 营业费用 operating expenses61 推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense)6159 广告费 advertisement expense, advertisement6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses625~628 管理及总务费用 general & administrative expenses 6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧 depreciation expense a6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用 other general and administrative expenses 63 研究发展费用 research and development expenses635~638 研究发展费用 research and development expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费 repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费 insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用 other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入 non-operating revenue711 利息收入 interest revenue7111 利息收入 interest revenue/income712 投资收益 investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入 dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益 foreign exchange gain7131 兑换利益 foreign exchange gain714 处分投资收益 gain on disposal of investments7141 处分投资收益 gain on disposal of investments715 处分资产溢价收入 gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入 other non-operating revenue7481 捐赠收入 donation income7482 租金收入 rent revenue/income7483 佣金收入 commission revenue/income7484 出售下脚及废料收入 revenue from sale of scraps7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入-其它 other non-operating revenue- other items75~ 78 营业外费用 non-operating expenses751 利息费用 interest expense7511 利息费用 interest expense752 投资损失 investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失 foreign exchange loss7531 兑换损失 foreign exchange loss754 处分投资损失 loss on disposal of investments7541 处分投资损失 loss on disposal of investments755 处分资产损失 loss on disposal of assets7551 处分资产损失 loss on disposal of assets788 其它营业外费用 other non-operating expenses7881 停工损失 loss on work stoppages7882 灾害损失 casualty loss7885 存货盘损 loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它 other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益） income tax expense ( or benefit)9 非经常营业损益 nonrecurring gain or loss91 停业部门损益 gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数 cumulative effect of changes in accountingprinciples94 少数股权净利 minority interest income 941 少数股权净利 minority interest income 9411 少数股权净利 minority interest income。
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。
会计类英语单词
会计类英语单词一、导言英语作为国际通用语言，在现代社会中扮演着重要的角色。
学习会计类英语单词对于从事会计相关工作的人员来说尤为重要。
本文将介绍一些常用的会计类英语单词及其释义，帮助读者更好地理解和掌握这些专业术语。
二、常用会计类英语单词1. Accountant：会计师2. Accrual：应计3. Asset：资产4. Audit：审计5. Balance sheet：资产负债表6. Budget：预算7. Depreciation：折旧8. Equity：股本9. Expense：费用10. Financial statement：财务报表11. Income statement：利润表12. Interest：利息13. Ledger：总账14. Liabilities：负债15. Profit：利润16. Revenue：收入17. Tax：税收18. Trial balance：试算平衡表19. Wage：工资20. Working capital：营运资本三、对会计类英语单词的进一步解读1. Accountant（会计师）Accountant指的是负责处理和记录财务和税务事务的专业人员。
他们负责准确地记录和分析财务数据，并根据法律法规进行合规处理。
2. Accrual（应计）Accrual是指在会计报表中记录收入和费用时，以实际发生的时间为准。
这意味着即使在现金流发生之前或之后，也要将相关项目计入账目。
3. Asset（资产）Asset是指企业所拥有的有形或无形的东西，具有经济价值。
资产可以包括现金、股票、土地、建筑物等。
4. Audit（审计）Audit是指对企业的财务记录进行全面检查和评估的过程。
审计的目的是确认财务数据的真实性和准确性，以及检查企业是否遵守财务相关法规和准则。
5. Balance sheet（资产负债表）Balance sheet是一份会计报表，用于呈现企业在特定时间点上的资产、负债和所有者权益的情况。
财会专业词汇
会计专业词汇1.business activities 商业活动2.monetary unit 货币单元3.accounting reports 会计报告4.financial statements 财务报表5.accounting expertise 会计专业知识6.accounting elements 会计要素7.acquisition cost 购置成本8.economic businesses 经济业务9.primitive cost 原始成本10.s hare and transfer cost 分摊和转移成本11.s tate policy 国策12.a ctual cost 实际成本13.a ccounting information 会计信息14.M atching Principle 收支对应原则15.i ncome statement 损益表，利润表16.A ccounting object 会计对象17.T he Materiality Principle 重要性原则18.n et income 净收益，收益净额19.d epreciation 折旧20.c apital expenditure 资本支出21.S ubstance Over Form 实质重于形式22.t he cash flow statement 现金流量表23.a ccounting practices 会计实务24.f inancial position 财务状况25.a fiscal year-end 一个财政年度26.a ccounting measurement 会计计量27.p roprietorship 所有权28.r evenue expenditure 营业支出/收益性支出29.u nit-of-measure assumption 货币计量假设30.s eparate entity 独立实体31.m odern business 现代企业32.t ransaction 交易，经济业务33.s tockholder 股东34.i nvestor 投资者35.f inancial data 财务数据36.a ccounting process 会计过程，会计处理方法37.d ecision making 决策38.a uditing 审计39.r eorganization 重组40.r egulator 监管者，管理者41.e xpansion 扩张42.o mission 疏忽，遗漏；销蚀43.m isstatement 虚假声明44.q uantitative data 定量数据45.t ime-period/accounting period 时期；会计分期46.c hronological log 时间日志47.b alance sheet 资产负债表48.p ractitioners of accounting 会计从业人员49.m erchandise inventory 库存商品50.r andomness 随机51.d isclosed 披露52.c apitalization 资本化53.d eduction 扣除；推论54.c ost of sales 销售成本55.f iled away 归档56.t he chain of custody 监管链57.b ank statement 银行结单58.i ndividual item 个别项目59.A chart of accounts (COA) 会计科目表ASSETS 资产60.C ash 现金61.A ccounts Receivable 应收账款62.A llowance for Doubtful Accounts坏账准备63.N otes Receivable 应收票据64.I nterest Receivable 应收利息65.F ixed assets 固定资产66.A ccumulated depreciation 累计折旧LIABILITIES 负债67.A ccounts Payable 应付账款68.N otes Payable 应付票据69.S alaries Payable 应付薪金70.R ent Payable 应付租金71.I nterest Payable 应付利息72.U nearned Revenue 非劳动收入OWNER'S EQUITY 所有者权益73.C apital 资本74.D rawing 提款REVENUES 收入75.S ervice Revenue 服务收入76.I nterest Income 利息收入77.R evenue from operations 营业收入EXPENSES 支出78．Rent Expense 租金费79.Salaries Expense 工资费用80.Supplies Expense 物资费用81.Utilities Expense 公用事业费用82.Interest Expense 利息费用83.Double-entry Bookkeeping System 复式簿记84.Ledgers 分类账85.general ledger 总分类账86.subsidiary ledger 明细分类账87.Invoice register 发票登记簿88.Cash disbursements 现金支出89.accounting equation 会计等式90．multi-national company 跨国公司91.inventory 存货清单92.operating result 经营成果93．paper trail 能证明某人活动的纸质文件94.invoice 发票95.merchandise 商品96.receiving ticket 收据97.deposit slip 存款单98.purchase order 订单99.employee time card 员工考勤卡100.profit and loss 盈亏101.registration party 登记方102.debit 借（方）103.credit 贷（方）104.two-column 两栏式105.debit balance 借方余额106.public company 上市公司107.advertising expense 广告费108．financial statement metrics 财务报表指标109.entries 会计分录110.listing 登记、编表、列入清单111.subsidiary journal 辅助日记账（特种日记账）112.sales register 销售登记簿113.Sales journal 销售日记账114.on credit 赊账115.Cash receipts journal 现金收入日记账116.Purchase journal 购货日记账117.Cash disbursements journal 现金支出日记账118.Adjusting entry 调整分录119.book value 账面价值（面值）120.Accrual accounting 权责发生制121.cash basis accounting 收付实现制122、adjusting trial balance 调整后试算平衡表123、after-closing trial balance 结转后试算平衡表124、book value 账面价值（面值）125、closing entries 结转分录126、useful life 可使用年限127、worksheet 工作底稿128、cash equivalents 现金等价物129、cash on hand 库存现金130、deposit in bank accounts 银行存款131、liquidity 流动性132、demand deposit accounts 活期存款账户133、saving accounts 储蓄账户(属于定期存款的一种) 134、money order 汇票135、cashier’s check 银行本票136、certified check 保付支票137、segregation of duties 职责分离138、disbursement 支出139、internal control 内部控制140、bank statement 银行对账单141、bank vault 银行金库（保险库）142、bank reconciliation 银行存款余额调节表143、deposit in transit 在途存款144、NSF check（not sufficient fund）存款余额不足145、outstanding check 未兑付的支票146、overdraft 透支147、petty cash 备用金148、custodian 保管人149、voucher 凭单150、reimburse 补足151、imprest system 定额备用金制度152、replenish petty cash 补充备用金153、time deposits 定期存款154、demand deposits 活期存款155、idle cash 闲置现金156、cash management 现金管理157、credit sale 赊销158、on credit 赊账159、contra asset account 资产备抵账户160、bad debts 坏账161、allowance method 备抵法162、direct write-off method 直接核销法163、write off 冲销, 核销164、allowance for doubtful account 坏账准备165、percent of sales method 销售百分比法166、accounts receivable method 应收账款法167、percent of accounts receivable method 应收账款余额百分比法168、aging of accounts receivable method 应收账款账龄分析法169、notes receivable 应收票据170、promissory note 本票171、maturity date 到期日172、principal of the note 票据的本金173、honored Note 到期能如期兑换的票据174、dishonored Note 到期不能如期兑换的票据175、factoring fee 贴现的费用176、maturity date of a note 票据到期日177、cost of goods sold (COGS) 销售商品的成本178、perpetual system 永续盘存制179、periodic system 定期盘存制180、trade discount 商业折扣181、purchase discounts 采购折扣182、credit terms 信用条款183、credit period 信用期间184、cash discount 现金折扣185、purchase returns and allowances 购买退回和折让186、FOB destination 到岸交货187、FOB shipping point 离岸交货188、sales returns and allowances 销售退回和折让189、goods in transit 运输途中的商品190、goods on consignment 委托代销商品191、goods that are damaged or obsolete 损毁和陈旧的商品192、consignee 受托方193、consignor 委托方194、specific identification 个别计价法195、first-in, first-out (FIFO) 先进先出法196、last-in, first-out (LIFO) 后进先出法197、weighted average 加权平均法198、lower of cost or market (LCM) 成本与市价孰低法199、current replacement cost 现行替代成本200、net realizable value 可变现净值201、cost flow assumptions 成本流转假设202、wholesale market 批发市场203、retail market 零售市场204、duties 关税205、trade discounts 商业折扣206、list price 标价207、purchase discounts 购买折扣208、discount period 折扣期209、sales discounts 销售折扣210、gross method 总价法211、net method 净价法212、transportation cost 运输成本213、accelerated depreciation method 加速折旧法214、amortization 摊销215、betterment 改善、改良216、capital expenditures 资本性支出217、copyright 版权218、declining-balance method 双倍余额递减法219、depreciation 折旧220、discarding plant assets 固定资产的报废221、franchises and licenses 特许经营权、专营权222、goodwill 商誉223、impairment 减值224、intangible assets 无形资产225、lump-sum purchase 一揽子购买226、land improvement 土地改良227、leasehold 租赁228、leasehold improvement 租赁资产改良229、lessee 承租人230、lessor 出租人231、limited life 有限的使用寿命232、ordinary repairs 日常修理233、patent 专利234、plant assets 固定资产235、revenue expenditures 收益性支出236、salvage value 残值237、straight-line depreciation 直线法折旧238、trade mark or trade name 商标权239、units of production depreciation 生产总量法折旧240、depletion 折耗241、surveying cost 勘探成本242、standing timber 建筑用材料243、oil and gas reserves 石油和天然气储备244、mineral deposits 矿藏245、thermal energy sources 热能源246、available-for-sale (AFS) securities 可供出售的金融资产247、amortized cost 成本摊销248、bond 债券249、consolidated financial statements 合并财务报表250、cost method 成本法251、debt and equity securities 债权投资和股权投资252、effective interest 实际利息253、exert 产生（影响），行使（职权）254、equity method 权益法255、equity securities with controlling influence 具有控制的权益投资256、equity securities with significant influence 具有重大影响的权益投资257、fair value 公平价格258、held-to-maturity (HTM) securities 持有至到期投资259、investor 投资方260、investee 被投资方261、investment portfolio 投资组合262、investment in debt securities 债务证券投资263、long-term investments 长期投资264、long-term investments in equity securities 长期股权投资265、nominal rate of interest 名义（票面）利率266、parent company 母公司267、premium and discount 溢价和折价268、short-term investments 短期投资269、subsidiary company 子公司270、significant influence 重大影响271、trading securities 交易性证券272、unrealized gain (loss) 未实现的利润或损失273、current liabilities 流动负债274、long-term liabilities 非流动负债（长期负债）275、sales tax payable 销售税金276、payroll liabilities 应付工资（薪酬）277、payroll deductions 薪酬扣款278、unemployment taxes 失业税279、FICA tax 联邦社会保险税280、estimated liabilities 预计负债281、contingent Liabilities 或有负债282、warranty 产品质量保证283、pending litigation 未决诉讼284、guarantees of indebtedness 债务担保285、natural disasters 自然灾害286、term bonds and serial bonds 定期债券与不定期债券287、unregistered bonds and registered bonds 无记名债券和记名债券288、secured bonds and unsecured bonds 有担保债券和去担保债券289、convertible bonds 可转换公司债券290、callable bonds 可赎回公司债券291、bond payable 应付债券292、market rate 市场利率293、contract rate 票面利率294、Issuing bonds at par 债券平价发行295、bond discount or premium 债券折价或溢价296、bond retirement 债券偿还297、maturity 到期298、installment note 分期付款票据299、mortgage notes and bonds 抵押票据和抵押债券300、straight-line amortization method. 直线摊销法301、effective interest amortization 实际利率摊销法302、corporation 股份公司303、stockholders' equity 股东权益304、authorized stock 核定股本305、par value stock 有面值股票306、no-par value stock 无面值股票307、stated value stock 设定面值股票308、retained earnings 留存收益309、paid-in capital 实收资本310、common stock 普通股311、preferred stock 优先股312、treasury stock 库存股票313、reissuing 重新发行314、retiring stock 股票注销315、cumulative preferred stocks 积累优先股316、market value per share 每股市价317、premium in stock 股票溢价318、stated dividend 固定股利319、horizontal analysis 水平分析320、vertical analysis 垂直分析321、solvency 偿债能力322、working capital 营运资本323、current ratio 流动比率324、acid-test ratio 速动比率325、accounts receivable turnover 应收账款周转率326、inventory turnover 存货周转率327、debt-to-equity ratio 负债与股东权益比率328、times interest earned 利息保障倍数329、profit margin 边际利润率330、return on total assets 总资产收益率331、return on common stockholders’equity 股东权益收益率332、price-earnings ratio 市盈率333、dividend yield 股利收益率334、total asset turnover 总资产周转率335、audit 审计336、CPA 注册会计师337、assurance 可信性保证338、audit of financial statements 财务报表审计339、agreed-upon procedures 执行商定程序340、compilation 编制341、high levels of assurance 高保证水平342、moderate levels of assurance 中等保证水平343、credibility 可信性、可信程序344、reliability 可靠性、可靠程序345、relevance 相关、相关性346、continuing professional education(CPE) 职业后续教育347、A uniform CPA examination 统一注册会计师考试348、professional skepticism 职业谨慎349、objectivity 客观，客观性350、professional competence 专业胜任能力351、Senior/CPA-in-charge 项目经理352、audit engagement letter 业务约定书353、recurring audit 连续审计、常年审计354、materiality 重要性355、exceed the materiality level 超过重要性水平356、approach the materiality level 接近重要性水平357、an acceptably low level 可接受的低水平358、the overall financial statement level and in related 财务报表层面和359、account balances and transaction levels 相关账户、交易层面360、misstatements or omissions 错报或漏报361、aggregate 累计362、subsequent events 期后事项363、contingencies 或有事项364、audit risk 审计风险365、inherent risk 固有风险366、control risk 控制风险367、detection risk 检查风险368、inappropriate audit opinion 不恰当的审计意见369、material misstatement 重大错报370、analytical procedures risk 风险性测试风险371、substantive tests of the detail risk 细节测试风险372、tolerable misstatement 可容忍错报373、the combined level of inherent and control risks 固有风险和控制风险的综合水平374、the acceptable of detection risk 可接受的检查风险375、planned assessed level of control risk 计划评估的控制风险376、audit evidence 审计证据377、tests of control 控制测试378、substantive procedure 实质性程序379、sufficiency of audit evidence 审计证据的充分性380、appropriateness of audit evidence 审计证据的恰当性381、assertions 认定382、existence or occurrence 存在或发生383、completeness 完整性384、audit sampling 审计抽样385、error 错误386、anomalous error 偶发性错误387、expected error 预期误差388、population 总体389、sampling risk 抽样风险390、non-sampling risk 非抽样风险391、sampling unit 抽样单位392、statistical sampling 统计抽样393、exercise professional judgment 做出专业判断394、business risks(of the client) 经营风险395、management response thereto 管理当局的对策396、appropriateness 适当性397、accounting estimate 会计估计398、coordination 协调399、review 复核400、error 错误401、fraud 舞弊402、internal audit personnel, internal audit's 内部审计人员403、internal audit reports 内部审计报告404、adequate accounting and internal control system 适当的会计和内部控制系统405、accounting system 会计系统406、internal control system 内部控制系统407、control environment 控制环境408、control procedure 控制程序409、compliance test 符合性程序410、test of contro 控制测试411、walk-through test 穿行测试412、management letter 管理建议书413、material weakness in internal control 内部控制的重大缺陷414、risk assessment 风险评估415、control activities 控制活动416、information 信息417、communication 沟通418、monitoring 监督419、audit report 审计报告420、the truthfulness of the audit report 审计报告的真实性421、the legitimacy of the audit report 审计报告的合法性422、entity 被审计单位、客户423、addressee of the audit report 审计报告的收件人424、unqualified opinion 无保留意见425、qualified opinion 保留意见426、disclaimer of opinion 无法表示意见427、adverse opinion 否定意见428、introductory paragraph 引言段429、scope paragraph 范围段430、opinion paragraph 意见段431、explanatory paragraph 说明段432、material 重要433、professional language 专业术语434、scope limitation 范围限制435、unadjusted events 未调整事项436、adequately disclosed 适当披露437、the extent of impact on the financial statements 对会计报表反映的影响程序438、audit report on special purpose engagements 特殊目的的审计报告。
财务英语基础词汇表
A----B1.A/P accoun tingperiod会计期间2. A/P advise and pay 付款通知3.A/R accoun t receiv able应收帐款A/R at the rate of 以……比例a/r all risks（保险）全险Arr. arrival s, arrive d 到货、到船A/S, a/s aftersight见票即付A/S，acc/s accoun t sales承销帐、承销清单，售货清单ASAP as soon as possib l e 尽快ASR accept ancesummary report验收总结报告ass. assessm ent估征、征税assimt. assign ment转让、让与ATC averag e total cost 平均总成本ATM at the money仅付成本钱ATM Automa tic Teller Machin e 自动取款机（柜员机）ATS automa ted tradesystem自动交易系统ATS automa tic transf er servic e 自动转移服务Attn. attention 注意Atty. attorn ey 代理人auct. auctio n拍卖Aud. audito r 审计员、审计师Av. averag e 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight实际重量BA bank acceptance银行承兑汇票bal. balance 余额、差额banky. bankru ptcy破产、倒闭Bat battery电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought买入票据、买入汇票b&b bed & breakf ast 住宿费和早餐费b.c. blindcopy 密送的副本BC buyercredit买方信贷B/C billsf or collection托收汇票B.C. bank cleari ng 银行清算b/d brough t down 转下页Bd. bond 债券B/D billsdiscou nted已贴现票据B/D bank draft银行汇票b.d.i. both datesinclusive, both days inclusive 包括头尾两天B/E bill of entry报关单b.e., B/E bill of exchan g e 汇票BEP breakeven point保本点、盈亏临界点b/f brough t forwar d 承前BF bonded factory保税工厂Bfcy. Benefi ciary受益人B/G, b/g bonded goods保税货物BHC Bank Holdin g Compan y银行控股公司BIS Bank of Intern ation al Settle m ents国际清算银行bit binary digit两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading提货单B/L origin al bill of lading origin al 提货单正本bldg. buildi ng 大厦BMP bank master policy银行统一保险BN bank note 钞票BO branch office分支营业处BO buyer’s option买者选择交割期的远期合同BOM beginn ing of month月初b.o.m. bill of materi als 用料清单BOO build-operat e-own 建造—运营—拥有BOOM build-operate-own-mainta in 建造—运营—拥有—维护BOOT build-operat e-own- transf er 建造—运营—拥有—转让b.o.p. balanc e of paymen ts 收支差额BOT balanc e of trade贸易余额BOY beginn ing of year 年初b.p., B/P billspayabl e 应付票据Br. branch分支机构BR bank rate 银行贴现率b.r., B/R billsreceiv able应收票据Brok. broker or broker age 经纪人或经纪人佣金b.s., BS, B/S balanc e sheet资产负债表B/S bill of sales卖据、出货单B share B share B 股B.T.T. bank telegr aphic transf er 银行电汇BV book value票面价值b.l., B/L bill of lading提货单B/L origin al bill of lading origin al 提货单正本bldg. buildi ng 大厦BMP bank master policy银行统一保险BN bank note 钞票BO branch office分支营业处BO buyer’s option买者选择交割期的远期合同BOM beginn ing of month月初b.o.m. bill of materi als 用料清单BOO build-operat e-own 建造—运营—拥有BOOM build-operate-own-mainta in 建造—运营—拥有—维护BOOT build-operat e-own- transf er 建造—运营—拥有—转让b.o.p. balanc e of paymen ts 收支差额BOT balanc e of trade贸易余额BOY beginn ing of year 年初b.p., B/P billspayabl e 应付票据Br. branch分支机构BR bank rate 银行贴现率b.r., B/R billsreceiv able应收票据Brok. broker or broker age 经纪人或经纪人佣金b.s., BS, B/S balanc e sheet资产负债表B/S bill of sales卖据、出货单B share B share B 股B.T.T. bank telegr aphic transf er 银行电汇BV book value票面价值C---DC/- case;curren cy 现金、息单C/A capita l accoun t 资本帐户Cat catalo g ue 目录C.B cash book 现金簿C/D custom e declartion现金账C.d cum dividen do 附股息报关单Cert certif ieate说明书C./F carrig e forwar d 转下页Cge carria g e 运费C.H custom house海关C/i certif cateof insura n ce 保险说明书C&I cost insura nce 保险费在内价C.I.F 到岸价格C/O cost order现金汇票C/o cash of carrie d over 转交c.o.d cash on delive ry 货到付款Com coummerical商业;佣金Cont contra ct 合同Cr credit;credit or 货方Ctge cartag e 车费Curt curren t 本月,现金Cy curren cy 货币D degree; draft度、汇票D/A deposi t accoun t 存款帐户D/A document agains t accept ance承兑交单d/a days afteraccept ance承兑后......日（付款）D. A. debit advice欠款报单D. B day book 日记帐、流水帐DB method declin ing balanc e (deprec iatio n) method递减余额折旧法D. C. F. method discou n tedcash flow method现金流量贴现法D/D documentary draft跟单汇票D. D.; D/D demand draft即期汇票D/d; d/d days afterdate 出票后......日(付款)d. d. dry dock 干船坞DDB method double declin i ng balanc e (deprec iatio n) method双倍递减余额折旧法D. D. D deadli ne delive ry date 交易最后日期def. defici t 赤字、亏损dem. demurr age 滞期费Depr. depreci atio n折旧d. f; D. F.; d. frt. dead freigh t 空舱费D. G danger ous goods危险货物diff. differ ence差额Dis. discou nt 折扣、贴现dish'd; dishddishon ored不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividen d 红利、股息D-J Dow Jones& Co. 美国道—琼斯公司DJIA Dow JonesIndust rial A verag e (StockIndex)道—琼斯工业股票指数DJTA Dow JonesT ransp ortation Averag e 道—琼斯运输平均数DJUA Dow JonesUtility Averag e 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discre tiona ry limit无条件限制DLD deadli ne date 最后时限Dls. ; Dol(s); Doll(s) dollar s 元DM Deutsc h e Mark; D-mark; Deutsc hmark; 德国马克DMCs develo pingmember countri es 发展中国家DN date number日期号DN; D/N debitn ote 借记通知单DNR do not reduce不减少do.; dto. ditto同上、同前D/O delive ry order发货单Doc(s) documents 凭证、单据、文件doc. att. documen ts attach ed 附单据、附件Doc. code documen t code 凭证（单据）编号D. O. G. days of grace宽限日数DOR date of reques t 要求日DP; D/P documen t against paymen t 交单付款DPI dispos ableperson al income个人可支配收入DPOB date and placeof birth出生时间和地点DPP damp proofi ng 防潮的Dr. debit借记、借方D. R.; DR discou n t rate 贴现率、折扣率Dr debtor债务人DR deposi t receip t 存单、存款收据dr. drawer借方DS; d/s days aftersight(days' sight)见票后.......日(付款)ds.; d's days 日dstn. destin ation日的地(港)DTC Deposi t taking compan y接受存款公司DTC Deposi t Trust Compan y储蓄信托公司dup.; dupl.; dupte. duplic ate 副本DVP delive ry versus paymen t 付款交货dy.; d/y day; delive ry 日、交货E---Gea. each 每，各e.e. E.E. errorexcept ed 错误除外EEC The Europe an Econom ic Commun ity 欧洲经济共同体e.g. exempli gratia (for exampl e) 例如EIB Export-Import Bank 进出口银行enc., encl. enclosu re 附件E.&O.E. errors and omissi ons except ed 错误和遗漏不在此限Esq. Esquir e 先生（信内尊称）ETA estima ted time of arrival预计到达时间etc., & c. et cetera (and so forth)等待ex out of, withou t 自，无，交货ex. exampl e, executive, exchan g e, extract 例子，执行官，外汇，摘要f feet 英尺F dealtin flat 无息交易的f. following (page) 接下页f. fairs定期集市F. A. face amount票面金额F. A. fixedassets固定资产F. A freigh t agent货运代理行FA free alongside 启运港船边交货FABB Fellow of the Britis h Associ ation of Accoun tants and Audito rs 英国会计师和审计师协会会员FAC facili ty 设施、设备f.a.c. fast as can 尽快FACT factor analysi s charttechni que 因素分析图解法fad. free delivery (discha rge, dispat ch) 免费送货F. A. F. free at factory工厂交货FAIA Fellow of the Associ ation of Intern ation al Accoun tants国际会计协会会员F. A. Q fair averag e quality（货品）中等平均质量F. A. S. free alongsi de ship 发运地船边交货价FASB Financi al Accoun tingStanda rds Boards财务会计标准委员会FA T fixedassettransf er 固定资产转移FA T factory accept ancetest 工厂验收试验FB foreig n bank 外国银行F. B. E. foreig n bill of exchan ge 外国汇票F. C. fixedcapita l固定资本F. C. fixedcharge s 固定费用F. C. future contra ct 远期合同fc. franc法郎FCA Fellow of the Institu te of Charte red Accoun tants特许会计师学会会员FCG foreig n curren cy guaran tee 外币担保FCL full contai ner load 整货柜装载FCL/LCL full contai ner load/less (than)full contai ner load 整装/分卸FCR forwar der's cargoreceip t 货运代理行收据FCT forwar dingagent's certif icate of transp ort 货运代理行领货证fd. fund 资金FDB method fixedrate on declin ing balanc e method定率递减余额折旧法FDI foreig n direct investm ent外商直接投资FDIC Federal Deposi t Insura nce Corpor ation联邦储蓄保险公司FE foreig n exchan g e 外汇FE future exchan g e 远期外汇FF French franc法国法郎fib free into barge驳船上的交货价FIBC financi al institu tion buyercredit policy金融机构买方信贷险FIFO firsti n, first out 先进先出法fin. stadg.(stndg.) financial standi ng 资信状况fin. stat. (F/S) financial statem ent 财务报表fin.yr. financial year 财政年度FINA following itemsn ot availa ble 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin盾FLG financ e leaseguaran tee 金融租赁担保flt. flat 无利息FMV fair market value合理市价FO free out 包括卸货费在内的运费fo. folio对折、页码FOB free on board（启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBSTfree on boardstowed and trimmi ng 包括清理及平仓的离岸价格F.O.C. free of charge免费FOCUSFinancial and OperationsCombin ed Uniform Single Report财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forwar d; forwar ded 转递FOREXf oreig n exchan g e 外汇FOS free on steame r 蒸汽船上交货（价）FOUO for offici al use only 仅用于公事FOW, f. o. w. free on wagon（启运站）火车上交货（价）FOX Future s and Option s Exchan g e 期货和期权交易所FP floati ng policy浮动政策FP fullypaid 已全付的FRA forwar d rate agreem ent 远期利率协议FRCD floati ng rate certif i cate of deposi t 浮动利率存单frt., frgt. forwar d 期货、远期合约free case no charge for case 免费事例FREF fixedrate export financ e 固定利率出口融资frt. & grat. freigh t and gratui ty 运费及酬金Frt. fwd freigh t forwar d 运费待付Frt. ppd freigh t prepai d 运费已付FS final settle m ent最后结算FSR feasib ility studyreport可行性研究报告FTW free tradewharf码头交易FTZ free tradezone 自由贸易区fut. future s 期货、将来FV face value面值FV A fair valueaccoun ting合理价值法FWD forwar d (exchan g e) contra ct 远期合约F.X. foreig n exchan g e 外汇FX broker foreig n exchan g e broker外汇经纪人fxd fixed固定的FXRN fixedrate note 定息票据FY fiscal year (financi al year) 财政（务）年度fy. pd. fullypaid 全部付讫FYI for your inform ation供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent总代理商、总代理人GA go ahead办理、可行GAAP genera l Accept ed Accoun tingPrinci ples通用会计准则GAAS Genera lly Accept ed Auditi ng Standa rd 通用审计标准GAC General Admini stration of Custom s 海关总署gal., gall gallon加仑gas. gasoli ne 汽油GATT Genera l Agreem ent on Tariff s and Trade关税及贸易总协定GCL govern ment conces sional loan 政府优惠贷款GDP grossdomesti c produc t 国内生产总值gds. goods商品、货物GJ genera l journal普通日记帐GL general ledger总分类帐gm. gram(s) 克GMP gradua ted paymen t mortgag e 递增付款按揭GND grossn ation al demand国民总需求GNE grossn ation al expedi tures国民支出总额GNP grossn ation al product 国民生产总值GOFO gold forwar d rate 黄金远期利率GP grossprofit毛利GPP genera l purcha singpower总购买能力gr. (grs.) wt. grossweight毛重GR grossrevenu e 毛收入GS grosssales销售总额GSP genera lised system of prefer ences普惠制GTM good this month本月有效GTW good this week 本星期有效H----IHAB houseair bill 航空托运单HAWB houseair waybil l 航空托运单HCA historical cost accoun ting历史成本会计hdqrs. headqu arter s 总部hg. hectog ram 一百公克HIBORHong Kong Interb ank Offere d Rate 香港银行同业拆借利率hifo highes t-in, first-out 高入先出法H. in D. C. holder in due course正当持票人Hi-Q high quality高质量HIRCShigh intere st rate curren cies高利率货币hi-tech high technol ogy高技术HKD Hong Kong dollar香港元HKI Hong Kong Index香港指数hl. hectol iter百升hldg. holdin g控股Hon'd honore d 如期支付的HSCPIHang Seng Consum er PriceIndex恒生消费价格指数HSI Hang Seng Index恒生指数hwevr. howeve r 无论如何Hz hertz赫兹I. A. intang ibleassets无形资产I & A invent ory and allocations库存和分配IAS Intern ation al Accoun tingStanda rd 国际会计标准IB investment bankin g投资银行（业）I. B. invoic e book 发票簿IBA Intern ation al Bank Associ ation国际银行家协会IBBR interb ank bid rate 银行间报价利率I. B. I invoic e book inward购货发票簿IBNR incurr ed but not report ed 已发生未报告I. B. O. invoic e book outwar d 销货发票簿IBOR inter-bank offere d rate 银行间的拆借利率ICB intern ation al competitive biddin g国际竞标ICIA Intern ation al Credit Insura n ce Associ ation国际信用保险协会ICJ Intern ation al Court of Justic e 国际法庭ICM intern ation al capita l market国际资本市场ICONsindexcurren cy option notes指数货币期权票据ICOR increm ental capita l-output ratio资本—产出增量比I. C. U. Intern ation al Code Used 国际使用的电码IDB indust rial develo pment bond 工业发展债券IDB Inter-Americ an Develo pment Bank 泛美开发银行IDB inter-dealer broker交易商之间经纪人IDC intang i bledevelo pment cost 无形开发成本IDR intern ation al deposi taryreceip t 国际寄存单据IE indire ct export间接出口I. F. insuff icien t fund 存款不足IFB invita tionf or bids 招标邀请I. G. imperi al gallon英制加仑IL, I/L import licenc e 进口许可证ILC irrevo cable letter of credit不可撤销信用证IMF Intern ation al Moneta ry Fund 国际货币基金组织imp. import进口，输入Inc. incorp orate d注册（有限）公司incl. inclusive 包括在内incldd. includ ed 已包含在内incldg. including 包含inl. haul inland haulag e 内陆运输费用INLO in lieu of 代替Ins, ins. insura nce 保险inst. instan t 即期、分期付款Instal., instal. installment分期付款Int., int. intere st 利息inv., Inv. invoic e 发票、付款通知in trans(I. T.) in transi t. 在(运输）途中inv.doc./attach. invoic e with documen t attach ed 附提货单的发票Inv't., invt. invent ory 存货I-O input-output输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN indust rial promis soryn ote 工业汇票IPO initia l public offeri ng 首次发售股票IQ import quota进口配额IR Inland Revenu e 国内税收I. R. inward remitt ance汇入款项IRA indivi dual retire m ent accoun t 个人退休金帐户IRA intere st rate agreem ent 利率协议IRR intere st rate risk 利率风险IRR intern al rate of return内部收益率irred. irrede emabl e 不可赎回的IRS intere st rate swap 利率调期IS Intern ation al System公制度量衡ISIC Intern ation al Standa rd Indust rial Classi ficati on 国际标准产业分类IT inform ation technology信息技术IT intern ation al tolera n ce 国际允许误差I/T income tax 所得税ITC investmenttax credit投资税收抵免ITO Intern ation al TradeOrgani zatio n国际贸易组织ITS interm arket tradin g system跨市场交易系统IV investm entv alue投资价值Inv't., invt. invent ory 存货I-O input-output输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN indust rial promis soryn ote 工业汇票IPO initia l public offeri ng 首次发售股票IQ import quota进口配额IR Inland Revenu e 国内税收I. R. inward remitt ance汇入款项IRA indivi dual retire m ent accoun t 个人退休金帐户IRA intere st rate agreem ent 利率协议IRR intere st rate risk 利率风险IRR intern al rate of return&nbs, p; 内部收益率irred. irrede emabl e 不可赎回的IRS intere st rate swap 利率调期IS Intern ation al System公制度量衡ISIC Intern ation al Standa rd Indust rial Classi ficati on 国际标准产业分类IT inform ation technology信息技术IT intern ation al tolera n ce 国际允许误差I/T income tax 所得税ITC investmenttax credit投资税收抵免ITO Intern ation al TradeOrgani zatio n国际贸易组织ITS interm arket tradin g system跨市场交易系统IV investm entv alue投资价值J--NJ., Jour. journal日记帐J. A. (J/A) joint accoun t 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio日记帐页数J. V. jointv entur e 合资经营企业J. V. journal vJ. V. journal vouche r&nbsJ. V. journal vouche r 分录凭单JVC jointv entur e compan y合资公司K. D. knocke d down 拆散K. D. knocke d down price成交价格kg kilogr am 千克kilom. kilome ter 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowa tt-hour 千瓦小时L. B. letter book 书信备查簿LB licens ed bank 许可银行lb pound磅LC (L/C) letter of credit信用证LCL/FCL less than contai ner load/full contai ner load 拼装/整拆LCL/LCL less than contai ner load/less than contai ner load 拼装/拼拆L.& D. loansand discou n ts 放款及贴现L&D loss and damage损失和损坏ldg. loadin g装（卸）货L/F ledger folio分类帐页数LG letter of guaran tee 保函Li. liability 负债LI letter of intere st (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insura nce policy人寿保险单LIRCsl ow intere st rate curren cies低利率货币L/M list of materi als 材料清单LMT localm ean time 当地标准时间LRP limite d recour se projec t 有限追索项目LRPF limite d recour se projec t financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. localstandard time 当地标准时间LT long term 长期Ltd. limite d 有限（公司）m millio n百万M mature d bond 到期的债券M mega- 百万M milli-千分之一m. meter, mile 米、英里M&A merger & acquis i tion兼并收购MA my accoun t 本人帐户Mat. maturi ty 到期日Max., max maximum 最大量M. B. memora n dumbook 备忘录MBB mortgag e-backed bonds抵押支持的债券MBO management by objectives目标管理M/C margin al credit信贷限额m/c metallic curren cy 金属货币MCA mutual curren cy accoun t 共同货币帐户MCP mixedcredit progra m混合信贷计划M/d months afterdeposi t 出票后......月M. D. maturi ty date 到期日M. D. (M/D) memora n dumof deposi t 存款(放）单M. D. malici ous damage恶意损坏mdse. merchan dise商品MEI margin al effici encyof investment投资的边际效率mem. memora n dum备忘录MERM multil atera l exchan g e rate model多边汇率模型M. F. mutual funds共同基金MF mezzan ine financing 过渡融资mfg. manufa cturi ng 制造的MFN most favour ed nation s 最惠国mfrs. manufa cture rs 制造商mg millig ram 毫克M/I marine insura n ce 海险microone millio n th part 百万分之一min minimu m 最低值、最小量MIP monthl y investm ent plan 月度投资计划Mk mark 马克mks. marks商标mkt. market市场MLR minimu m lendin g rate 最低贷款利率MLTG medium-and-long-term guaran tee 中长期担保M. M. moneymarket货币市场mm millim eter毫米MMDA moneymarket deposi t accoun t 货币市场存款帐户MMI majorm arket index主要市场指数MNC multin ation al corpor ation跨（多）国公司MNE multin ation al enterp rise跨国公司MO (M. O.) moneyorder汇票mo. month月MOS managem ent operating system经营管理制度Mos. months月MP market price市价M/P months afterpaymen t 付款后......月MPC margin al propen sityto consum e 边际消费倾向Mrge.(mtg. ) mortgag e 抵押MRJ materi als requis i tion journal 领料日记帐MRO mainte n ance, repair and operation 维护、修理及操作MRP manufa cture r's recomm ended price厂商推荐价格MRP materi al requir ement planni ng 原料需求计划MRP monthl y report of progre ss 进度月报MRR mainte n ance, repair and replac e 维护、修理和替换M/s months of sight见票后.......月msg messag e 留言MT medium term 中期M/T mail transf er 信汇mthlymonthl y 每月MTI medium-term insura n ce 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets净资产n. a not availa ble 暂缺N. A. non-accept ance不承兑NA not applic able不可行N. B. nota bene 注意NC no charge免费N/C net capita l净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delive ry 未能到达ND next day delive ry 第二天交割NDA net domesti c asset国内资产净值N.E. net earnin g s 净收益n. e. no effects 无效n. e. not enough不足negb. negoti able可转让的、可流通的Neg. Inst., N. I. negoti ableinstru m ents流通票据nego. negoti ate 谈判N. E. S. not elsewh ere specif ied 未另作说明net. p. net procee ds 净收入N/F no fund 无存款NFD no fixeddate 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income净收益N. I. net intere st 净利息NIA T net income aftertax 税后净收益NIFO next in, first out 次进先出法nil nothin g无NIM net intere st margin净息差NIT negati ve income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautic al mile 海里NM no marks无标记N. N. no name 无签名NNP net nation al product 国民生产净值NO. (no.) number编号、号数no a/c no accoun t 无此帐户NOP net open positi on 净开头寸NOW a/c negoti ableorder of withdrawal可转让存单帐户N/P net profit净利NP no protest 免作拒付证书N. P. notespayabl e 应付票据NPC nominal protec tioncoeffi cient名义保护系数NPL non-performingloan 不良贷款NPV method net presen t valuemethod净现值法N. Q. A. net quickassets速动资产净额NQB no qualif ied bidder s 无合格投标人NR no rated（信用）未分等级N/R no respon sibility 无责任N. R. notesreceiv able应收票据N. S. F. (NSF) no suffic i entfund 存款不足NSF checkn o suffic i entf und check存款不足支票nt. wt. net weight净重NTA net tangib l e assets有形资产净值NTBs non-tariff s barrie rs 非关税壁垒ntl no time lost 立即NTS not to scale不按比例NU name unknown无名N. W. net worth净值NWC net workin g capita l净流动资本NX not exceeding 不超过N. Y. net yield净收益NZ New Zealan d dollar新西兰元O------Ro order订单o. (O.) offer发盘、报价OA open accoun t 赊帐、往来帐o/a on accoun t of 记入......帐户o. a. overall 全面的、综合的OAAS operati onal accoun tingand analysis system经营会计分析制OB otherbudget ary 其他预算O. B. ordinary business 普通业务O. B. (O/B) orderbook 订货簿OB/OS indexoverbo ught/overso l d index超买超卖指数OBV on-balanc e volume持平数量法o. c. over charge收费过多OC open cover预约保险o/d, o. d.,(O. D.) overdr awn 透支OD overdr aft 透支O/d on demand见票即付O. E. (o. e. ) omissi on except ed 遗漏除外O. F. oceanf reigh t 海运费OFC open for cover预约保险O. G. ordinary goods中等品O. G. L. Open Genera l Licens e 不限额进口许可证OI origin al issue原始发行OII overse as investm enti nsura n ce 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price原价格O. P. open policy不定额保险单opp opposi te 对方opt. option al 可选择的ord. ordinary 普通的OS out of stock无现货O/s outsta n ding未清偿、未收回的O. T. overtime 加班OTC over-the -counte r market市场外交易市场OV A overhe ad varian ce analysi s 间接费用差异分析OW offerwanted寻购启示OWE optimu m workin g effici ency最佳工作效率oz ounce(s) 盎司ozws. otherwi se 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. partic ular averag e; powerof attorn ey 单独海损；委托书P.A. person al accoun t; privat e accoun t 个人账户、私人账户p.a., per ann. per annum每年P&A profes sional and admini strative 职业的和管理的P&I clause protec tionand indemn ity clause保障与赔偿条款P&L profit and loss 盈亏，损益P/A paymen t of arrival货到付款P/C pricecatalo g; pricecurren t 价格目录；现行价格P/E price/earnin g市盈率P/H pier-to-house从码头到仓库P/N promis soryn ote 期票，本票P/P posted price(股票等)的牌价PAC put and call 卖出和买入期权pat. patent专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter进入时支付PBT profit before taxati on 税前利润pc piece; prices片，块；价格pcl. parcel包裹pd paid 已付per pro. per procur ation em （拉丁）由...代理PF projec t financ e 项目融资PFD prefer red stock优先股pk peck 配克（1/4蒲式耳）PMO postal moneyorder邮政汇票P.O.C. port of call 寄航港，停*地P.O.D. placeof delive ry 交货地点P.O.D. port of destin ation; port of discha rge 目的港；卸货港P.O.R. payabl e on receip t 货到付款P.P. paybac k period（投资的）回收期P.P.I. policy proof of intere st 凭保证单证明的保险利益POE port of entry报关港口POP advertising point-of-purcha se advertising购物点广告POR pay on return收益PR paymen t receiv ed 付款收讫PS postsc ript又及PV par value; presen t value面值；现值q. quarto四开，四开本Q. quanti ty 数量QB qualif i ed buyers合格的购买者QC quality contro l质量控制QI quarte rly index季度指数qr. quarte r 四分之一，一刻钟QT questi onedtrade有问题交易QTIB Qualif ied Termin al Intere st Proper ty Trust附带可终止权益的财产信托quad. quadru plica te 一式四份中的一份quotn. quotati on 报价q.v. quod vide (whichsee) 参阅q.y. query查核R option not traded没有进行交易的期权R. respon se; regist ered; return答复；已注册；收益r. rate; rupee; ruble比率；卢比；卢布RAD resear ch and develo pment研究和开发RAM divers e annuity mortgag e 逆向年金抵押RAN revenu e antici patio n note 收入预期债券R&A rail and air 铁路及航空运输R&D resear ch and develo pment研究与开发R&T rail and truck铁路及卡车运输R&W rail and water铁路及水路运输R/A referto accept or 洽询（汇票）承兑人R/D referto drawer（银行）洽询出票人RB regula r budget经常预算RCA relati ve compar ative advant age 相对比较优势RCMM registeredcompetitive market maker注册的竞争市场自营商rcvd. receiv ed 已收到r.d. runnin g days=consecutive days 连续日RDTC regist ereddeposi t taking compan y注册接受存款公司Re. subjec t 主题re. with refere n ce to 关于RECEIV ED B/L receiv ed for shipmen t bill of lading待装云提单REER real effective exchan g e rate 实效汇率ref. refere e; refere n ce; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned拥有的不动产REP import replac ement进口替代REP Office repres entative office代办处，代表处REPO, repu, RP Repurc h aseAgreem ent 再回购协议req. requis i tion要货单，请求REVOLVER revolv ing letter of credit循环信用证REWR read and write读和写RIEs recogn izedinvestm ent exchan g es 认可的投资交易（所）Rl roll 卷RLB restri ctedlicens e bank 有限制牌照银行RM remitt ance汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Specia l Delive ry 皇家邮政专递RMT Rail and Maritime Transp ort Union铁路海运联盟ROA return on asset资产回报率ROC return on capita l资本收益率ROE return on equity股本回报率ROI return on investment投资收益ROP regist eredoption princi pal 记名期权本金ro-ro roll-on/roll-off vessel滚装船ROS return on sales销售收益率RPB Recogn izedProfes sional Body 认可职业（投资）机构RPI retail priceindex零售物价指数RPM resale pricem ainte n ance零售价格维持措施（计划）rpt. repeat重复RRP Revers e Repurc h aseAgreem ent 逆回购协议RSL rate sensitive liabil ity 利率敏感性债务RSVP please reply请回复RT Royalty Trust特权信托RTM regist eredtrademark 注册商标Rto ratio比率RTO roundtrip operation 往返作业RTS rate of techni cal substi tutio n技术替代率RTW right to work 工作权利RUF revolv ing underw ritin g facili ty 循环式包销安排RYL referring to your letter参照你方来信RYT referring to your telex参照你方电传S---TS no option offere d 无期权出售S splitor stockdivide d 拆股或股息S signed已签字s second; shilli ng 秒；第二；先令SA semi-annual paymen t 半年支付SA SouthAfrica南非SAA specia l arbitr age accoun t 特别套作账户SAB specia l assess m ent bond 特别估价债券sae stampe d addres sed envelo pe 已贴邮票、写好地址的信封SAFE StateAdmini strati on of Foreig n Exchan g e 国家外汇管理局SAIC StateAdmini stration for Indust ry and Commer ce （中国）国家工商行政管理局SAP Statem ent of Auditi ng Procedu re 《审计程序汇编》SAR Specia l Admini strative Region特别行政区SAS Statem ent of Auditi ng Standa rd 《审计准则汇编》SASE self-addressed stampe d envelo pe 邮资已付有回邮地址的信封SA T (China) StateAdmini strati on of Taxati on （中国）国家税务局SA TCOM satell ite commun icati on 卫星通讯SB short bill 短期国库券；短期汇票SB salesbook; saving bond; saving s bank 售货簿；储蓄债券；储蓄银行SBC SwissBank Corp. 瑞士银行公司SBIC SmallBusine ss Investment Corpor ation小企业投资公司SBIP small busine ss insura nce policy小型企业保险单SBLI Saving s Bank Life Insura n ce 储蓄银行人寿保险SBN Standard Book Number标准图书号SC salescontra ct 销售合同sc scilic et namely即SC suppli er credit卖方信贷SCF suppli er credit financ e 卖方信贷融资Sch schill ing （奥地利）先令SCIRRspecia l CIRR 特别商业参考利率SCL securi ty characteris tic line 证券特征线SCOREspecia l claimon residu al equity对剩余财产净值的特别要求权SD standard deducti on 标准扣除额SDB specia l distri ct bond 特区债券SDBL sightdraft, bill of lading attach ed 即期汇票，附带提货单SDH synchr onous digita l hierarchy 同步数字系统SDR straig h t discou nt rate 直线贴现率SDRs specia l drawin g rights特别提款权SE shareh older s' equity股东产权SE StockExchan g e 股票交易所SEA Single Europe an Act 《单一欧洲法案》SEAF StockExchan g e Automa tic Exchan g e Facili ty 股票交易所自动交易措。
小学英语单词大全(字母顺序)
小学英语单词大全A accountant(会计)active(积极活跃的）actor(男演员)actress(女演员）air(空气）air—conditioner（空调) American/USA（美国) and（和）angry(生气的，愤怒的) answer the phone（接电话）ant(蚂蚁）apple(苹果)Apr。
（April四月)arm（手臂)art room(绘画教室）artist（画家）assistant(售货员)at(在……点钟)Aug。
（August八月)aunt(姑姑)Australia（澳大利亚）Bbaby(婴儿)bag（包）ball（球)balloon(汽球)banana(香蕉)bank(银行)baseball player（棒球运动员）bathroom（卫生间)bear（熊)beautiful(漂亮的)beaver（海狸)because(因为）become（变成)bed(床）bedroom（卧室)beef(牛肉)behind(在……后面）best(最，极）better（更好的)big(大的）bigger（更大的）bike(自行车)bird（鸟)birthday(生日)biscuit(饼干）black（黑）blue（蓝）board(写字板)boat(小船)book（书)bookstore(书店）boots(靴子）bored(无聊的,烦人的)bounce(反弹）box(盒子）boy(男孩）bread(面包)breakfast（早餐）bridge（桥）brother（兄弟）brown（棕）building（建筑物）bus（公共汽车）but(但是）buy(买)by（经……乘……）C cabbage(卷心菜）Cairo(开罗)cake（蛋糕）Canada/CAN(加拿大）canteen(食堂）cap(便帽）car（小汽车)carrot(胡萝卜)cat（猫）catch butterflies（捉蝴蝶) chair(椅子)chart（图表)cheap(便宜的)chicken(鸡肉)China/PRC（中国）Chinese book(语文书）Chinese（中文,汉语）chopsticks(筷子)cinema（电影院)city(城市)class（课程)classmate(同学）classroom（教室clean the bedroom(打扫卧室）clean the room（打扫房间)clean（打扫)clean(干净的）cleaner(清洁工）climb mountains（爬山）climb(往上爬）close（关上）closet（壁橱)cloud(云)cloudy(多云的）coat（上衣)coffee（咖啡)Coke(可乐）cold（寒冷的)collect insects(收集昆虫）collect leaves（收集树叶)collect stamps（集邮）colour(颜色)colourful（色彩鲜艳的)come from（从……来，来自……）comic book(漫画书)company（公司）computer room(计算机教室）computer(计算机）cook dinner(做饭）cook the meals（做饭)cookie(曲奇)cool（凉爽的)count insects(数昆虫)country（国家）cousin（堂表兄弟，堂表姐妹)cow（奶牛）crayon（蜡笔）cucumber(黄瓜)curtain（窗帘）cute（逗人喜爱的）Ddad（爸爸)dance(跳舞)date（日期）day(天，日子)Dec.（December十二月）deer(鹿）desk（课桌)dictionary(字典，词典) dinner（晚餐）do an experiment(做实验)do homework（做作业)do housework（做家务)do morning exercises(晨练,做广播操)do the dishes(洗碗碟）doctor(医生）dog（狗）doll(洋娃娃)donkey（驴）door(门）draw pictures（画画）dress（连衣裙)drink water(喝水)drink（喝）drive(驾驶)driver（司机)duck(鸭)Eeagle（鹰）ear（耳朵）east（东）easy(简单的)eat breakfast(吃早饭）eat dinner（吃晚饭)eat（吃)e—card（电子贺卡）egg（蛋)eggplant(茄子）eight（八)eighteen(十八）eighth(第八）eighty（八十)elephant(大象）eleven(十一）e-mail（电子邮件)empty the trash（倒垃圾)endtable（床头柜）engineer(工程师)England(英国）English book(英语书)English（英语)eraser（橡皮）evening（夜晚，晚上）excited（兴奋的）expensive（昂贵的）eye(眼睛)Fface（脸)factory（工厂）fall(落下）fall（秋）fan(风扇)farm（农场）farmer（农民)fat(胖的）father（父亲) favourite（最喜爱的）Feb.(February二月）feed(喂养）feel（感觉到）fifteen(十五)fifth（第五）fifty(五十）fight（打架）find（寻找)fine（好的)finger(手指）first(第一）fish（鱼）fish(鱼)five(五)flat（公寓)floor（地板）flower(花）fly kites（放风筝)fly（飞）fold(折）foot(脚）football(足球)for（为……，给……）forest（森林）fork（叉）forty(四十）four（四)fourteen（十四)fourth（第四）fox（狐狸)French fries(炸薯条）fresh(新鲜的)Friday/Fri.（星期五）fridge(冰箱)friend（朋友)fruit stand（水果摊)funny（滑稽可笑的)Ggarden（花园)get off(下车)get to（到达）get up（起床)gift（礼物）giraffe（长颈鹿)girl(女孩)gloves(手套）go fishing(去钓鱼)go hiking（去远足)go home(回家)go ice—skating（去滑冰)go shopping(买东西）go skiing（去滑雪）go swimming（去游泳)go to bed(上床睡觉）go to school(上学)go to the cinema（去看电影）goat（山羊）good(好的）goose（鹅)grandma/grandmother(祖母,外祖母）grandpa/grandfather(祖父,外祖父）grape（葡萄)grass（草)great（很好的）green beans（青豆）green(绿）guess(猜)gym（体育馆)Hhair(头发）hamburger(汉堡包)hand（手)hang up（挂起) happy(高兴的)happy(快乐的）hat（有沿的帽子)have a cold（感冒)have a fever(发烧）have a headache(头疼）have a picnic(举行野餐)have a sore throat（喉咙疼）have a toothache（牙疼)have English class(上英语课）have(有，吃)he(他)himhead(头）healthy(健康的）heavier(更重的）heavy（重的）help(帮助）helpful（有帮助的）hen（母鸡)her(她的）hershere(这儿,这里）high(高的）higher(更高的）his(他的)hishobby（兴趣,爱好）hole(洞)home(家）honey（蜂蜜)horse（马）hospital（医院)hot dog（热狗)hot（炎热的）house（房子hundred（百)hungry（饥饿的）hurt（疼痛)II(我）meice（冰)ice-cream（冰淇淋）ill(有病的)in front of(在……前面)in(在……里）it they(他/她/它们）themit（它)Jjacket（夹克衫）jam(果酱）Jan.(January一月) jeans(牛仔裤）jeep(吉普车）jigsaw puzzle(拼图游戏) juice(果汁)juicy(多汁的）July（七月)jump（跳)June（六月）K kangaroo（袋鼠）key（钥匙）kick(踢)kid（小孩)killer whale（虎鲸) kind(和蔼亲切的）kitchen（厨房)kite（风筝）knife（刀）Llady(女士,小姐）lake（湖泊)lamb(小羊)lamp（台灯）last（上一个，仅余的，留在最后的)leaf（叶子）learn（学习）leave（离开）left(左边）leg（腿）library(图书馆）light(灯)wall（墙壁）like(像，喜欢）lion(狮子）listen to music(听音乐）little（小的）live（居住)livingroom(起居室，客厅）lobster(龙虾)lock(锁)London（伦敦)long（长的)longer(更长的)look（看)love（爱）lovely(可爱的）lunch（中餐）Mmagazine（杂志）make a snowman(堆雪人)make kites(制作风筝）make the bed(铺床）man（男人）Mar。
常用会计英语词汇 - 按字母顺序排列
常用会计英语词汇基本词汇A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法。
财务会计英语专业词汇大全
财务会计英语专业词汇大全1. Introduction财务会计是国际商业领域中至关重要的一个方面。
无论是跨国公司还是国内企业，都需要使用财务会计术语来进行财务报告和分析。
本文将介绍一些常用的财务会计英语专业词汇，以帮助您更好地理解和使用这些术语。
2. Basic Financial Terms以下是一些基本的财务会计英语词汇：•Assets：资产，指企业所有的或控制的资源。
•Liabilities：负债，指企业应付的经济利益。
•Equity：所有者权益，指企业所有者对企业资产的权益。
•Revenue：收入，指企业在经营活动中获得的金钱或货币的流入。
•Expenses：费用，指企业在经营活动中发生的或将要发生的金钱或货币的流出。
•Profit：利润，指企业在一定时期内获得的收入减去费用的余额。
•Balance sheet：资产负债表，是用来反映企业在特定日期上资产、负债和所有者权益的状况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
3. Financial Ratios以下是一些常用的财务比率的英语表达：•Current ratio：流动比率，指流动资产与流动负债之间的比率，用于衡量企业偿债能力。
•Quick ratio：速动比率，是用来衡量企业偿债能力的比率，排除了存货这一非流动性资产。
•Debt-to-equity ratio：债务比率，指企业负债与所有者权益之间的比率，用于衡量企业的财务风险。
•Gross margin：毛利率，指企业销售收入与销售成本之间的差额占销售收入的百分比。
•Net margin：净利率，是指企业净利润与销售收入之间的比率，用于衡量企业的盈利能力。
4. Financial Statements以下是一些财务报表的英语表达：•Cash flow statement：现金流量表，是用来反映企业一定时期内现金流量的情况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
财务会计英语常用单词
财务会计英语常用单词A部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abatement ①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acceptance ①承兑②已承兑票据③验收acceptance 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accounting ①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 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 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 system ①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 collection period 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allotment ①分配,拨付②分配数,拨付数allowance ①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amortization ①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 dollar 1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 account ①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arrears ①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 Government Accounting 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》auditing ①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 accounts payable) 应付账款平均付款期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B部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backer ①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balance ①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banker ①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 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain ①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bear ①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benefit ①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bid ①买价②投标bid bond 投标保证金bid price ①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book ①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bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal 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bull ①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C部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capacity ①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 value ①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cash ①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 flow ①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-expenditure ratio 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 verification 验资证明书certificate 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 auditor 注册信息系统审计师certified 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check ①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clearing ①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closing ①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code ①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。
会计常用英文词汇
accountant general 会计主任account balance 结平的账户account bill 账单account books 帐account classification 账户分类account current 往来帐account form of balance sheet 账户式资产负债表account form of profit and loss statement 账户式损益表account payable 应付账款account receivable 应收账款account of payments 支出表account of receipts 收入表account title 账户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类账Accounting period（会计期间）are related to specific time periods, typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows账目名词（一）资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier's cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrap page低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Creditor’s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income（二）负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on V AT已交税金Paying tax转出未交增值税Unpaid V AT changeover减免税款Tax deduction销项税额Substituted money on V AT出口退税Tax reimbursement for export进项税额转出Changeover withholdings on V AT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid V AT changeover未交增值税Unpaid V A T应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changer over assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes（三）所有者权益类OWNERS' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paid-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Capital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalized on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other changeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalized on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) 未分配利润Undistributed profit（四）成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Conference加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transportation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 劳务成本Service costs（五）损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrap page lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERA TING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transportation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Traveling expense工会经费Labor union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labor insurance医疗保险费Medical insurance会议费Conference聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment2121 应付账款account payable1 集团内部单位inside2 集团外部outside2131 预收账款Accounts advanced from customers1 集团内部单位inside2 集团外部outside2141 代销商品款2151 应付工资Accrued payroll01 基本工资basic salary02 奖金bonus03 补贴allowance04 加班费call-back pay99 其他others2153 应付福利费Welfare benefits payable01 提取部分02 福利人员及医药费03 职工困难99 其他2155 应付利息interest payable2161 应付股利Dividends payable2171 应交税金Taxes payable应交增值税value added tax payable进项税额V AT on purchase税率17％税率13％税率7％已交税金V AT paid减免税款V AT reduced and exempted出口抵减内销产品应纳税额V AT payable on domestic sales offset against V AT on purchase for export sales转出未交增值税Transfer out overpaid V AT转出多交增值税Transfer out unpaid V AT出口退税V AT refund for exported goods进项税额转出Transfer out unpaid V AT销项税额V AT on sales01 非保税02 保税未交增值税unpayed value added tax应交营业税sale tax payable应交所得税income tax payable应交房产税Urban realestate tax payable应交土地使用税应交城建税应交车船使用税V ehicle and vessel usage license plate tax payable 应交个人所得税personal income tax payable应交印花税Stamp tax payable进口关税Import customs duty payable2176 其他应交款01 教育经费education expense02 提围费2181 其他应付款other payables工会经费trade union expense代扣代缴01 代扣代缴公积金02 代扣代缴社保费03 代扣代缴个人所得税2191 预提费用Accrued expenses01 修理费repair expense2201 待转资产价值2205 递延收益deferred income2211 预计负债Provisions for foreseeable liabilities2301 长期借款long term loan抵押借款loan in mortgage本金book value利息interest信用借款loan in credit本金book value利息interest担保借款loan in assurance本金book value利息interest其他others2311 应付债券bond payable2321 长期应付款Payables due after one year2331 专项应付款Government grants payable2341 递延税款Deferred tax2351 其他负债other debt3101 股本(实收资本）Registered capital01 中方投资Chinese investment01 小虎岛公司xiaohudao company02 外方投资Foreign investment01 泰山集团TITAN Group3103 已归还投资xiaohudao company01 中方投资Chinese investment01 XX公司Investments returned02 外方投资Foreign investment01 XX集团XX Group3111 资本公积Capital surplus01 资本（或股本）溢价capital in excess of par02 接受捐赠非现金资产准备donated non－cash assent03 接受现金捐赠donated cash04 股权投资准备provision for equity investment05 拨款转入transfer in99 其他资本公积others3121 盈余公积Surplus reserve01 法定盈余公积Statutory surplus reserve02 任意盈余公积Discretionary surplus reserve03 员工奖励及福利基金Staff and workers’ bonus and welfare04 储备基金Reserve fund05 企业发展基金Enterprise expansion fund3131 本年利润current year profit（annual profit）3141 利润分配distributed profit01 未分配利润Undistributed profit02 计提法定盈余公积Statutory surplus reserve03 计提任意盈余公积Discretionary surplus reserve04 计提员工奖励及福利基金Staff and workers’ bonus and welfare05 计提储备基金Reserve fund06 计提企业发展基金Enterprise expansion fund07 利润归还投资Profits capitalized on return of investment99 应付利润profit payable。
会计常用英语单词
sales revenue 销售收入net income 净利润expense 费用operating margin 营业毛利accounting concepts 会计概念investor 投资者creditor 债权人to keep accounting records 记账financial statements 财务报表sales volume 销售量return on investment 投资报酬to manage a business 管理一个企业financial accounting 财务会计management accounting 管理会计tax accounting 税务会计financial resources 财务资源obligations 债务economic entity 经济实体financial position 财务状况results of operation 经营成果assets 资产inventory 存货owners' interest 所有者权益general-purpose accounting information 通用会计信息management 管理，管理层（管理当局）bank account 银行账户merchandise 商品warehouse 仓库tax planning 纳税筹划accounting system 会计制度cash register 现金出纳机checkbook 支票簿profitability 获利能力resource allocation 资源配置cash flows 现金流量capital allocation 资本配置taxable income 应税所得income tax return 所得税申报单cost-effective 符合成本效益原则的computer-based accounting system 计算机会计系统manual accounting system 手工会计系统CPA firm 会计师事务所internal control 内部控制Sarbanes-Oxley Act(SOX) 萨班斯法案trade association 同业公会labor unions 工会general public 普通公众public company 公众持股公司；上市公司cash flow prospects 现金流量预测return of investment 投资收回interim financial statements 中期财务报表balance sheet 资产负债表income statement 利润表statement of cash flows 现金流量表board of directors 董事会chief executive officer(CEO) 首席执行官Chief financial officer(CFO) 财务总监vice-president 副总裁line supervisor 生产线主管human resources 人力资源timeliness 及时性integrity/fairness 公允generally accepted accounting principles(GAAP) 公认会计原则financial accounting standard 财务会计准则relevance 相关性reliability 可靠性elements of financial statements 会计报表要素to prepare financial statements 编制财务报表audit 审计certified public accountant(CPA) 注册会计师management accountant 管理(企业)会计师internal auditor 内部审计师objectivity 客观性due care 应有的谨慎（关注）confidentiality 保密public accouning 公共会计sole practitioners （职业人员）单独开业者controller 会计长financial forecasting/budget 财务预算cost accounting 成本会计internal auditing 内部审计bookkeeping 簿记interest 利息notes 报表附注shareholde 股东personal competence 个人胜任能力judgment 判断ethical behavior 道德行为chapter 2to sell merchandise on credit 赊销to meet payment obligations 履行还款义务dividends 股利corporation 公司sole proprietorship 独资企业partnership 合伙企业positive cash flows 现金流入(正现金流) negative cash flows 现金流出(负现金流) owners' equity 所有者权益notes receivable 应收票据accounts receivable 应收帐款supplies 耗用品存货notes payable 应付票据accounts payable 应付帐款salaries payable 应付工资Capital 股本retained earnings 留存收益the entity principle 会计主体原则business entity 企业主体collection of a receivable 一笔应收帐款收现amounts due from customer 应收客户款bonds 债券patent rights 专利权current value 现值the cost principle 历史成本原则net realizable value 可实现净值the going-concern assumption 持续经营假设the objectivity principle 客观性原则the stable-dollar assumption 币值稳定假设inflation 通货膨胀deflation 通货紧缩current appraised value 现行评估价值replacement cost 重置成本to purchase merchandise on account 赊购商品to finance expansion 为扩张筹资accrued expenses 应计费用accounting equation 会计等式net loss 净亏损limited liability 有限责任transferability of ownership 所有权可转让liquidity 流动性due date of major liabilities 大额负债的到期日auditors' report 审计报告adequate disclosure 充分披露subsequent event 期后事项financial statement date 报表日annual financial statements 年度财务报表window dressing 粉饰Chapter 31 accounting cycle 会计循环2 to journalize transactions 在日记帐中登记交易3 post 过帐4 journal entry 日记帐分录5 ledger account 分类帐帐户6 trial balance 试算平衡表7 end-of-period adjustment 期末调整8 adjusted trial balance 调整后试算平衡表9 closing entry 结帐分录10 after-closing trial balance 结帐后试算平衡表11 accountability 报告责任12 account 帐户13 ledger 分类帐14 debit side 借方15 credit side 贷方16 debit 借记17 credit 贷记18 balance 余额19 debit balance 借方余额20 credit balance 贷方余额21 double-entry accounting 复式记帐会计22 journal 日记帐23 general journal 普通日记帐24 general ledger 总分类帐25 running balance 即时余额26 depreciation 折旧27 the time period principle 会计期间原则28 fiscal year 财政年度.29 the realization principle (收入)实现原则30 the matching principle 配比原则31 conservatism 谨慎32 accrual basis accounting 权责发生制会计33 cash basis accounting 现金制会计Chapter 41 adjusting entries 调整分录2 accrued expense 应计（未付）费用3 unexpired insurance 未到期保险4 accumulated depreciation 累计折旧5 contra-asset account 资产抵消帐户6 prepaid expense 预付费用7 insurance policy 保险单8 depreciation 折旧9 depreciable expense 折旧费用10 depreciable assets 应折旧资产11 book value/carrying value 帐面价值12 straight-line method of depreciation 直线折旧法13 unearned revenue 未实现收入(预收收入)14 deferred revenue 递延收入(预收收入)15 materiality 重要性16 immaterial 不重要的Chapter 51 statement of retained earnings 留存收益表2 current asset 流动资产3 current liability 流动负债4 temporary accounts 临时性账户5 income summary 损益汇总6 worksheet 工作底稿。
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常用会计英语词汇基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算 B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基础 B (52)batch 批量 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (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。