会计英语术语

会计英语术语

Account 帐户：[ə'kaunt]

Accounting system 会计系统

Audit 审计：['ɔ:dit]

Balance sheet 资产负债表：['bæləns]：[ʃi:t]

Bookkeepking 簿记

Cash flow prospects 现金流量预测：[ kæʃ ] [fləu][ 'prɔspekt ]

Certificate Public Accountant注册会计师[ sə'tifikit ]

付款方法mode of payment [ 'peimənt ]

现金付款

payment by cash/cash payment/payment by ready cash

以支票支付

payment by cheque英音：['tʃek]

以汇票支付

payment by bill

以物品支付

payment in kind

Cost accounting 成本会计

users 外部使用者

Financial accounting 财务会计

Financial forecast 财务预测

Generally accepted accounting principles 公认会计原则

General-purpose information 通用目的信息

Government Accounting Office 政府会计办公室

Integrity 整合性

Internal auditing 内部审计

Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者

Management accounting 管理会计

Return of investment 投资回报

Return on investment 投资报酬

Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计

Accounting equation 会计等式

Articulation 勾稽关系

Assets 资产

Business entity 企业个体

Capital stock 股本

Corporation 公司

Cost principle 成本原则

Creditor 债权人

Deflation 通货紧缩

Disclosure 批露

Expenses 费用

Financial statement 财务报表

Financial activities 筹资活动

Going-concern assumption 持续经营假设Inflation 通货膨涨

Investing activities 投资活动

Liabilities 负债

Negative cash flow 负现金流量

Operating activities 经营活动

Owner's equity 所有者权益

Partnership 合伙企业

Positive cash flow 正现金流量

Retained earning 留存利润

Revenue 收入

Sole proprietorship 独资企业

Solvency 清偿能力

Stable-dollar assumption 稳定货币假设

Stockholders 股东

Stockholders' equity 股东权益

Window dressing 门面粉饰

付款方法mode of payment [ 'peimənt ]

现金付款

payment by cash/cash payment/payment by ready cash 以支票支付

payment by cheque英音：['tʃek]

以汇票支付

payment by bill

以物品支付

payment in kind

付清/支付全部货款

payment in full/full payment

支付部分货款/分批付款

payment in part/part payment/partial payment

记帐付款/会计帐目内付款

payment on account

定期付款

payment on term

年分期付款

annual payment

月分期付款

monthly payment/monthly instalment

延滞付款

payment in arrear

预付货/先付

payment in advance/prepayment

延付货款

deferred payment

立即付款

prompt payment/immediate payment

暂付款

suspense payment

延期付款

delay in payment/extension of payment

支付票据

payment bill

名誉支付/干与付款

payment for honour/payment by intervention 结帐/清算/支付

settlement

分期付款

instalment

滞付/拖欠/尾数款未付

arrears