西方英语单词 3份

A
Accelerated method 加速折旧法Account 账，账目，账户Accountant 会计师，会计人员Accounting 会计，会计学Accounting element 会计要素Accounting entity 会计主体Accounting equation 会计方程式，会计恒等式Accounting equation 会计等式Accounting period 会计期间Accounting transaction 会计事项Accounts payable 应付账款Accrual basis 权责发生制会计Accruals 应计Accrue 应计Accumulated depreciation 累计折旧Adjusting entries 调整分录Aging of accounts receivable method 账龄分析法Allocate 分配Allowance for un-collectible/doubtful accounts 坏账准备Allowance method 备抵法Amortization expense 摊销费用Asset 资产Asset 资产Audit 审计，查账Authorization 授权B
Bad debt recovery 坏账回收Bad debts 坏账Bad debts expense 坏账费用Balance 余额，平衡；结算，抵消Balance sheet 资产负债表Balance sheet date 资产负债表日Balance sheet method 资产负债表法Bank reconciliation 银行余额调节表Bank statements 银行对账单Bond indenture 债券契约Bond payable 应付债券Bookkeeper 簿记员Bookkeeping 簿记员
C
Callable bonds 可赎回债券Cancelled checks 已注销支票Capital 资本Capital statement 资本表Capital stock 股本Carrying amount 结存（现存）余额Cash balance 现金余额Cash basis 收付实现制Cash disbursements 现金支付Cash disbursements journal 现金支出日记账Cash discount 现金折扣cash over and short 现金溢缺cash receipts 现金收入Cash receipts journal 现金收入日记帐cash register 现金出纳机CEO 执行总监certificates of deposit 定期存款Chart of accounts 会计科目表Check 支票；单据；检查Checkbook 支票簿Checkbook stubs 支票簿存根Chronological 按时间的先后顺序排列的Closing entries 结账分录Combination cash journal 联合现金日记账Common stock 普通股Compensation 补偿，赔偿金；工资Competence 能力，胜任Confidentiality 守密Conservatism principle 谨慎性原则Constant rate 固定利率Contingent liability 或有负债Control account 统治账户Convertible bonds 可转换债券Copyright 版权Corporate bonds 公司债券Corporation 公司Cost 成本原则cost of goods sold 销货成本Cost principle 成本原则Coupon rate 票面利率Credit 贷，贷方；贷记，记入贷方
Credit memorandum 贷项通知单Credit period 信用期Credit sales 信用销售/赊销Credit terms 信用条件credit terms 信用条件Current assets 流动资产Current liabilities 流动负债
D
Debenture bonds 信用债券Debit 借，借方；借记，计入借方Debit memorandum 借项通知单Declining-balance method 余额递减法Deferral 延递，延期Deferred 推迟的，延期的Deposit in transit 在途存款Depreciation 折旧Diagonal line 对角线Direct write off method 直接冲销法Discount 折价Discount period 贴现期Discounting notes receivable 应收票据贴现Dishonoured notes receivable 拒付应收票据Domestic currency 本国货币Double-declining-balance(DDB) method 双倍余额递减法Double-entry 复式记账Drawee 受票人Drawer 出票人Drawing 提款E
Effective interest method 实际利率法Effective rate 实际利率Electronic funds transfer 电子资金转账Embezzlement 贪污Ethics 道德规范Expense 费用Expense and Income Summary 收支汇总账户Explanation 摘要，解释，说明
F
Face value 面值Facilitate 使...更容易Fair value 公允价值Fees Income 酬金收入Financial 财政的，财务的，金融的Financial position 财务状态Financial statement 财务报表Finished goods 完工品First-in,First-out 先进先出法Foot 加计，汇总Foreign bonds 外国债券Foreign currency 外币Franchses and licences 经营权Full disclosure principle 充分披露原则
G
General and administrative expenses 一般及行政管理费用General journal 普通日记帐General ledger 总分类帐Going concern 持续经营Goods 货物Goodwill 商誉Goodwill 商誉Governmental accounting 政府会计Gross income 毛利Gross profit on sales 销货毛利
H
Historical cost 历史成本
I
Impairment test 减值测试Imprest system 定额备用金制Income 收入，收益Income from fees 酬金收入Income Statement 损益表，利润表Income statement method 利润表法
Income summary 收益汇总Income tax 所得税Intangibles 无形资产Intangibles assets 无形资产Integrity 廉正，正直Interest income 利息收入Interest period 计息期Internal control 内部控制Inventory 存货Investment 投资Invoice 发票
J
Journal 日记账
K
Keep track of 保持记录
L
Last-in,First-out 后进先出法Ledger 分类账Liability 负债Liquidation 清算Liquidity 流动性Long-term liabilities 长期负债M
Maker 出票人Marker rate 市场利率Matching principle 配比原则Material 到期的Materiality principle 重要性原则Maturity date 到期日Maturity value 到期值Measure 核算Merchandise 商品，货物Merchandise business 商业企业，销售性企业Merchandise inventory 商品存货Miscellaneous expense 其他费用Miscellaneous income 其他收入Mortgage 抵押，抵押物品
Mortgage payable 应付抵押借款municipal bonds 地方债券N
Net realizable value 可变现净值Nominal rate 名义利率Non-sufficient funds checks 存款余额不足支票Notes payable 应付票据Notes receivable 应收票据O
Objectivity principle 配比原则Operating expenses 经营费用Outstanding checks 未兑现支票Owner's equity 业主产权，所有者权益P
Paid 付讫Par value 票面价值Partnership 合伙企业Patents 专利权Payee 收款人Payee 受票人Percentage of credit sales 赊销收入百分比法Periodic inventory system 定期盘存制Perpetual inventory system 永续盘存制Petty cash fund 备用金Post 过账Posting reference 过账参考Preferred stocks 优先股Premium 溢价Prepaid insurance 预付保险费Prepaid rent 预付租金Private accounting 私用会计，专用会计，个体会计Proceeds 贴现净值Profitable 有利益的，赚钱的Promissory note 期票Property, plant and equipment 财产，厂房和设备Pruchase invoice 购进发票Public accounting 公共会计Purchase invoice 购货发票Purchase journal 购货日记账Purchase order 购货订单，订货单Purchase order 订货单
Purchase returns and allowances 购货退回及折让R
Raw material 原材料Receipts 收条，收据Receivable 应受到的，应收的；应收账款，应收项目Receiving report 收货单Reconcile 使和谐，使一致Recourse 追索权Rent expense 租金费用Research and development cost 研发费用Residual value(or salvage value) 残值Retained earnings 留存收益Revenue 收入Revenue earned 已获营业收入Revenue recognition principle 收入确认原则S
Salaries expense 工资费用Sales discounts 销售折扣Sales journal 销货日记账Sales returns and allowances 销售退回及折让Sales returns and allowances 销售退回和折让Secured bond 担保债权Securities 有价证券Securities exchange 证券交易Selling expenses 销售费用Serial bonds 分期还本债券Service charge 手续费Single proprietorship 独资企业，所有权，业主权Single-entry 单式记账Special journal 特种日记帐Specific identification method 个别计价法Stockholders 股东Straight-line amortization 直线摊销法Straight-line method 直线法Subsidiary account 辅助账户Subsidiary ledger 辅助分类账Sum-of-the-years'-digits method 年数总和法Sundry account 杂项账户Supplies 物料用品Supplies expense 物料用品费
T
Term bonds 定期债券The units-of-production method 工作量法Trade discount 商业折扣Trade receivables 应收销货款Trademarks 商标Transaction 会计事项，经济事项Transportation-in 运费Treasury bond 国债Treasury stock 库藏股Twofold 双方的，两面的U
Uncollectible account 坏账，呆账Underwriter 证券包销商Unearned revenue 预收收入，递延收入
V
Verifiable 可证实的，可考证的Voucher register 应付凭单登记簿Voucher system 应付凭单制Vouchers 凭单、凭证W
Weighted-average method 加权平均法Withdrawal 提款Work-in-process 在产品Write-off 注销。