常用会计英语词汇汇总说课讲解

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会计英语词汇英文解释.doc

会计英语词汇英文解释.doc1.Accounting(会计)The process of indentifying, recording, summarizing and reporting economic information to decision makers.2.Financial accounting(财务会计)The field of accounting that serves external decision makers, such as stockholders, suppliers, banks and government agencies.3.Management accounting(管理会计)The field of accounting that serves internal decision makers, such as top executives, department heads and people at other management levels within an organization.4.Annual report(年报)A combination of financial statements, management discussion and analysis and graphs and charts that is provided annually to investors.5.Balance sheet (statement of financial position, statement of financial condition)(资产负债表)A financial statement that shows the financial status of a business entity at a particular instant in time.6.Balance sheet equation(资产负债方程式)Assets = Liabilities + Owners' equity.7.Assets(资产)Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows.8.Liabilities (负债)Economic obligations of the organization to outsiders ,or claims against its assets by outsiders.9.Owners’ equity （所有者权益）The resid ual interest in the organization’s assets afterdeducting liabilities.10.Notes payable （应付票据）Promissory notes that are evidence of a debt and state the terms of payment.11.Entity （实体）An organization or a section of an organization that stands apart from other organization and individuals as a separate economics unit.12.Transaction （交易）Any event that both affects the financial position of an entity and be reliably recorded in money terms.13.Inventory （存货）Goods held by a company for the purpose of sale to customers.14.Account （帐户）A summary record of the changes in a particular assets, liability, or owne r’ equity.15. Account payable （应付帐款）A liability that results from a purchase of goods or services on account.17.Creditor (债权人)A person or entity to whom money is owed.18.Debtor (债务人)A person or entity that owes money to another.19.Sole proprietorship (个体经营、独资经营)A separate organization with a single owner.20.Partnership (合伙)A form of organization that joins two or more individuals together as co-owners(共有人).21.Corporation (公司)A business organization that is created by individual state laws.22.Limited liability (有限责任)A feature of the corporate form of organization whereby corporate creditors ordinarily have claims against the corporate assets only.23.Publicly owned (公有)A corporation in which shares in the ownership are sold to the public.24.Privately owned (私有)A corporation owned by a family, a small group of shareholders, or a single individual, in which shares of ownership are not publicly sold.25.Stockholders’ equity (shareholders’ equi ty) （股东权益）Owners’ equity of a corporation.The excess of assets over liabilities of a corporation.26.Paid-in capital（实际投入资本）The total capital investment in a corporation by its owners both at and subsequent to the inception of business.27.Par value（票面值）The nominal dollar amount printed on stock certificates.。

会计专业英语重点词汇大全

会计专业英语重点词汇大全•accounting 会计、会计学•account 账户•account for / as 核算•certified public accountant / CPA 注册会计师•chief financial officer 财务总监•budgeting 预算•auditing 审计•agency 机构•fair value 公允价值•historical cost 历史成本•replacement cost 重置成本•reimbursement 偿还、补偿•executive 行政部门、行政人员•measure 计量•tax returns 纳税申报表•tax exempt 免税•director 懂事长•board of director 董事会•ethics of accounting 会计职业道德•integrity 诚信•competence 能力•business transaction 经济交易•account payee 转账支票•accounting data 会计数据、信息•accounting equation 会计等式•account title 会计科目•assets 资产•liabilities 负债•owners’ equity 所有者权益•revenue 收入•income 收益•gains 利得•abnormal loss 非常损失•bookkeeping 账簿、簿记•double-entry system 复式记账法•tax bearer 纳税人•custom duties 关税•consumption tax 消费税•service fees earned 服务性收入•value added tax / VAT 增值税•enterprise income tax 企业所得税•individual income tax 个人所得税•withdrawal / withdrew 提款、撤资•balance 余额•mortgage 抵押•incur 产生、招致•apportion 分配、分摊•accounting cycle会计循环、会计周期•entry分录、记录•trial balance试算平衡•worksheet 工作草表、工作底稿•post reference / post .ref过账依据、过账参考•debit 借、借方•credit 贷、贷方、信用•summary/ explanation 摘要•insurance 保险•premium policy 保险单•current assets 流动资产•long-term assets 长期资产•property 财产、物资•cash / currency 货币资金、现金•accounts receivable 应收账款•provision for bad debts /allowance for uncollectible account / doubt debts坏帐准备•recoveries 追回款•direct write-off method 直接冲销法•allowance method 备抵法•contra account 备抵账户•prepaid expense 预付、待摊费用•prepayment / advance to supplies 预付账款•inventory 存货•merchandise inventory库存商品•finished goods 产成品•semi-finished goods 半成品•good in process 在产品•construction in process 在建工程•warehousing 仓库•FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法•overhead 企业经费•long-term equity investment 长期投资•fixed assets / plant assets 固定资产•useful life 使用寿命•residual value / salvage value 残值•unit –production method 单位产量法•depreciation per unit单位折旧额•accumulated depreciation 累计折旧•accelerate method 加速折旧法•DDB method 法双倍余额递减•SYD method 年数总和法•disposal of fixed assets 固定资产清理•intangible assets 无形资产•patents 专利权•trademarks 商标权•goodwill 商誉•deferred assets 递延资产•operating lease 经营租赁•capital lease 融资租赁•capital expenditure 资本性支出•revenue expenditure 收益性支出•amortize 分期偿还（债务）•other cash equivalent 其他货币资金•order / draft 汇票•deposit 存款、订金•IOUS 借据•postdated check 延付支票(不属于流动资产）•outstanding check 未付支票•not sufficient funds check 资金不足支票•electronic funds transfer 电子资金转账•service charges / handling charge 手续费•petty cash 备用金•bank statement 银行对账单•bank reconciliation 银行余额调节表•receipt 收入、收据•reimburse 偿还、报销vt •disbursement 支付、支出•creditor 债权人•promissory note 本票•dishonor 拒绝承兑、拒付•trade discount 商业折扣•cash discount / sales discount 现金折扣•sales returns and allowance 销售折让•perpetual inventory system 永续盘存制•periodic inventory system 定期盘存制•expiration / maturity 到期、截止•obligation ; liability 义务•liabilities 负债•book value 账面价值•face value ; par value 票面价值•discount 折价、贴现、折扣•account payable 应付账款•not payable应付票据•taxes payable 应交税费•vat-input 增值税进项税•vat-output 增值税销项税•commercial accepted draft 商业承兑汇票•bank accepted draft 银行承兑汇票•short-term loan 短期借款•advance from customer / unearned revenues 预收账款•interests 利息•dividends 股利•pay off 偿付清、还清•salaries payable 应付职工薪酬•wages 基本工资•bonus 奖金、红利•pension payment 养老保险•medical insurance premiums 医疗保险金•housing reserves 住房公积金•non-monetary welfare 非货币性福利•employee 雇员、员工•bond 债券•premium 溢价、保险金、佣金•due date / maturity date 到期应付日、到期日•paid-in capital 实收资本•capital stock 股本•capital reserve 资本公积•surplus reserve 盈余公积•undistributed profit 未分配利润•retained earnings 留存收益•common stock 普通股•preferred stock 优先股•Corporation limited / Co. LTD 股份有限公司•Single proprietorship / sole proprietorship 独有企业•Partnership 合伙企业•Fees earned 酬金、酬劳•Real estate 房地产、不动产•Commision 回扣、佣金•General journal 日记总账•Special journal 特种日记账•general ledger 总分类账•subsidiary ledger 明细分类账•original document / source document 原始凭证•chart of account title 会计科目表•primary operating revenue 主营业务收入•operating expense 经营费用、期间费用•revenues realization principle 收入实现制•accrual basis 权责发生制•matching principle 配比性原则•prudence principle 谨慎性原则•time period 时间分期•balance sheet 资产负债表•income statement 利润表•statement of cash flow 现金流量表•revenue / sales 营业收入•cost of goods sold / cost of sales 营业成本•sales taxes and extra charges / operating taxes 营业税金及附加•selling expense 销售费用•advertising expense 广告费用•general and administrative expense 管理及总务费用、管理费用•utility expense 公共事业费用•financing expense 财务费用•loss of assets impairment 资产减值损失•changes of fair value assets 公允减值变动•income from investment 投资收益•gross profit 毛利、利润总额•net profit 净利润•current ratio 流动比率•quick ratio 速度比率•debts to total assets ratio 资产负债比•capitalization ratio 资本化比率•times interests earned ratio 已获利息倍数•EBIT 息税前利润•inventory turnover 存货周转率•rate of return on assets 资产报酬率•profit margin 边际利润•earning per share 每股收益•liquidity ratio 流动性比率•financing leverage ratio 财务杠杆比率•efficiency ratio 效用比率•profitability ratio盈利能力比率•trend analysis 趋势分析法•common-size analysis 结构分析法•ration analysis比率分析法。

会计专业英语词汇大全

一.专业术语Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。

加速折旧法主要包括余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总额折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 应付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。

在连续的会计期间周而复始的循环进行Accounting equation 会计等式：资产= 负债+ 业主权益Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。

凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。

Accrued dividend 应计股利Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。

Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratioAcquisition cost 购置成本Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。

Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。

常用会计类英语词汇汇总讲课教案

常用会计类英语词汇汇总基本词汇A (1)account 账户 ,报表A (2)accounting postulate 会计假定A (3)accounting valuation 会计计价A (4)accountability concept 经营责任观点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 会计时期A (12)accounting policies会计目标A (13)accounting rate of return 会计酬劳率A (14)accounting reference date会计参照日A (15)accounting reference period 会计参照时期A (16)accrual concept应计观点A (17)accrual expenses应计花费A (18)acid test ratio 速动比率 (酸性测试比率 )A (19)acquisition 收买A (20)acquisition accounting 收买会计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 剖析性复核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查验成本A (28)appropriation account 盈余分派账户A (29)articles of association公司章程细则A (30)assets财产A (31)assets cover财产担保A (32)asset value per share每股财产价值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可防止成本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 银行存款调理表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 用料估计单B (59)bill payable 对付单据B (60)bill receivable 应收单据B (61)bin card存货记录卡B (62)bonus盈余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 估算B (69)budget center 估算中心B (70)budget cost allowance估算成本折让B (71)budget manual 估算手册B (72)budget period 估算时期B (73)budgetary control 估算控制B (74)budgeted capacity估算生产能力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资本财产计价模式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 资本支出批准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资本利润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现金流量估算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更改时间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 竞争能力情况C (121)concept观点C (122)conglomerate跨行业公司C (123)consistency concept一致性观点C (124)consolidated accounts归并报表C (125)consolidation accounting归并会计C (126)consortium 财团C (127)contingency plan应急计划C (128)contingent liabilities 或有欠债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 可控制观点C (139)controllable cost 可控制成本C (140)conversion cost加工成本C (141)convertible loan stock可变换为股票的贷款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成安分派C (151)cost apportionment 成安分摊C (152)cost attribution 成本归属C (153)cost audit成本审计C (154)cost benefit analysis成本效益剖析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非符合成本C (160)cost of sales销售成本C (161)cost reduction 成本降低C (162)cost structure 成本构造C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP)本量利剖析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 对付账款天数率C (170)creditors ledger对付账款分类账C (171)critical event 重点事项C (172)critical path 重点路线C (173)cumulative preference shares积累优先股C (174)current asset流动财产C (175)current cost accounting现时成本会计C (176)current liabilities 流动欠债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本量利剖析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应收账款账龄剖析D (190)decision driven costs决议连动成本D (191)decision tree决议树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 部门估算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差异成本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 歇工时间D(224)dynamic programming 动向规划E(225)earning per share每股盈余E (226)earning ratio 市盈率E (227)economic order quantity(EOQ)经济订购批量E (228)efficient market hypothesis 有效市场假定E (229)efficiency ration 效任性比率E (230)element of cost 成本因素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment环境影响评论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希望值E (242)expenditure 支出E (243)expenses花费E (244)external audit 外面审计E (245)external failure cost外面损失成本E (246)extraordinary items 特别事项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反应F (251)FIFO先近先出法F (252)final accounts年关报表F (253)finance lease融资租借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达成品F (260)fixed asset固定财产F (261)fixed overhead固定制造花费F (262)fixed asset turnover固定财产周转率F (263)fixed assets register固定财产登记薄F (264)fixed cost固定成本F (265)flexed budget 改动限额估算F (266)flexible budget 弹性估算F (267)float time 浮动时间F (268)floating charge流动抵押F (269)flow of funds statement 资本流量表F (270)forecasting展望F (271)founder's shares倡始人股份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 职能估算F (275)fund accounting基金会计F (276)fundamental accounting concept基础会计观点F (277)fungible assets可交换财产F (278)futuristic planning 远景计划G (279)gap analysis间距剖析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连续经营观点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总边沿G (287)gross profit 毛利润G (288)gross profit percentage毛利润百分比G (289)group 公司公司G(290)group accounts公司报表H(291)high-geared高联合杠杆 (比率 )14/30H (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 最低可接受的酬劳率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利润和支出报表I (303)incomplete records 不完美记录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 无形财产I (310)integrated accounts 综合报表I (311)interdependency concept 关系性观点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 内部管制I (316)internal control system 内部控制系统I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR)内含酬劳率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已刊行股本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 日志账J (333)just-in-time(JIT)合时制度J (334)just-in-time production 合时生产J(335)just-in-time purchasing合时购买K(336)key factor重点因素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 定单均匀周期L (342)letter of credit 信誉证L (343)leverage举债经营比率L (344)liabilities 欠债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 明细支出估算L (350)liner programming 线性规划L (351)liquid assets变现财产L (352)liquidation 清理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长久计划L (357)lost time record 浪费时间记录L (358)low geared低联合杠杆 (比率 )L (359)lower of cost or net realizable value concept成本或可变净价孰低观点 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 管理睬计M (364)management accounting concept 管理睬计观点M (365)management accounting guides管理睬计指导目标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 边沿M (370)margin of safety ration 安全边沿比率M (371)margin cost 边沿成本M (372)margin costing 边沿成本计算M (373)mark-down 降低标价M (374)mark-up 提升标价M (375)market risk premium 市场分险赔偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比观点M (379)materiality concept 重要性观点M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 资料转移单M (383)memorandum of association 公司建立细则M (384)merger 吞并M (385)merger accounting 吞并会计M (386)minority interest 少量股权M (387)mixed cost 混淆成本N (388)net assets净财产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资本N (391)net margin 净边沿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 财产净值N (396)network analysis 网络剖析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 代理拥有股份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陈腐O (411)off balance sheet finance财产欠债表外筹资O (412)offer for sale 标价销售O (413)operating budget 经营估算O (414)operating lease经营租借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 时机成本O (421)order 定单O (422)ordinary shares一般股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造花费O (426)overhead absorption rate 制造花费分派率O (427)overhead cost制造花费O (428)overtrading 超出营业资本的经营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 帕累托散布P (433)participating preference shares参加优先股P (434)partnership 合伙P (435)payable ledger对付款项账户P (436)payback回收期P (437)payments and receipts account收入和支出报表P (438)payments withheld 保存款额P (439)payroll 薪资单P (440)payroll analysis薪资剖析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 时期成本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备用金凭据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 计划时期P (452)policy cost政策成本P (453)position audit 情况审计P (454)post balance sheet events财产欠债表编后事项P (455)practical capacity实质生产能力P (456)pre-acquisition losses购买前损失P (457)pre-acquisition profits 购买前利润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预支款项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 主要估算因素P (468)prior charge capital优先股P (469)prior year adjustments 从前年度调整P (470)priority base budgeting 优先次序系统的估算P (471)private company个人公司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 生家产务量比率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 年度利润保存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 盈余指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 估计P (490)promissory note 本票P (491)prospectus募债说明书P (492)provisions for liabilities and charges偿债和花费准备P (493)prudent concept 稳重性观点P (494)public company公然公司P (495)purchase order订购单P (496)purchase requisition 请购单P (497)purchase ledger采买账户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 原资料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有关性观点R (511)relevant costs有关成本R (512)relevant range有关范围R (513)reliability concept 靠谱性观点R (514)replacement price重置价钱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保存利润R (520)residual income节余利润R (521)responsibility center 责任中心R (522)retention money 保存款额R (523)return on capital employed 运用资本酬劳率R (524)returns 退回R (525)revenue收入R (526)revenue center收入中心R (527)revenue expenditure利润支出R (528)revenue investment 收入性投资R (529)right issue认股权刊行R (530)rolling budget 转动估算R(531)rolling forecast 转动展望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红股刊行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半改动成本S (542)sensitivity analysis敏感性剖析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影子价钱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废弛时间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资本根源和运用表 S(558)special order costing特别定单成本计算S (559)staff costs员工成本S (560)statement of account 营业账单S (561)statement of affairs 财务情况表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清点存货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战略管理睬计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淹没成本S (576)supply estimate估算估计S (577)supply expenditure估算支出S (578)suspense account暂记账户S (579)SWOT analysis优点和缺点 ,时机和威迫剖析S(580)system制度 ,系统T(581)tactical planning策略计划T (582)tactics策略T (583)take-over 接收T (584)tangible asset有形财产T (585)tangible fixed asset statement有形固定财产表T (586)target cost 目标成本T (587)terotechnology 设施综合工程学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总财产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 (对付账款 )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 转让价钱T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算均衡表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少汲取或多汲取的制造花费 U(605)uniform accounting 一致会计U (606)uniform costing 一致成本计算U (607)unissued share capital未刊行股本常用会计类英语词汇汇总讲课教案V (608)value 价值V (609)value added增值V (610)value analysis价值剖析V (611)value for money audit 经济效益审计V (612)vote 表决V(613)voucher 凭据W(614)waiting time 等待时间W (615)waste 废品 (料)W (616)wasting asset递耗费产W (617)weighted average cost of capital资本的加权均匀成本W (618)weighted average price加权均匀价钱W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 运营资本W (622)write-down 减值Z (623)zero base budgeting零基估算Z (624)zero coupon bond无息债券Z (625)Z score破产展望计分法30/3031 / 31。

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。

会计专业资料英语词汇大全(doc 9页)

会计专业英语词汇acceptance 承兑account 账户 a ccountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合伙liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可征税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 电子表格trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结。

学习资料-会计专业常用英语词汇

obligation债项；责任；义务obligation bond债务债券obligee受惠人occupational retirement scheme职业退休计划Occupational Retirement Schemes Division [Financial Services Bureau] 退休计划部〔财经事务局〕odd lot散股；碎股；零股odd lot broker散股经纪OECD country经济合作及发展组织国家；经济合作及发展组织的成员国OECD stock market经济合作及发展组织国家的证券市场off-balance-sheet exposure资产负债表外的风险off-balance-sheet financing帐外融资；资产负债表外的融资off-balance-sheet item资产负债表外的项目off-balance-sheet transaction帐外交易；资产负债表外的交易offer要约；建议；收购offer by tender招标发售offer document要约文件；建议文件offer for sale要约出售offer for subscription公开招股offer mechanism招股机制offer of shares for public subscription 公开招股offer period要约期offer price要约价；发盘价offer rate拆出息率offer to buy要约买入offer to lend要约贷出offer to sell要约卖出offeree受要约人offeree company受要约公司offeree shareholder受要约公司的股东offeror要约人offeror company要约公司；提出要约公司off-floor terminal离场交易终端机off-floor trading离场交易office of profit有收益的职位Office of the Commissioner for Securities and Commodities Trading 证券及商品交易监理专员办事处Office of the Commissioner of Banking银行业监理处Office of the Commissioner of Insurance保险业监理处Office of the Exchange Fund外汇基金管理局Office of the Telecommunications Authority Trading Fund电讯管理局营运基金Official Administrator遗产管理官official emolument官职薪酬official listing正式上市official rate法定汇率；官价Official Receiver破产管理署署长Official Receiver's Office破产管理署official trustee法定受托人off-market dealing场外买卖offset抵销；弥补；冲销offsetting position相抵持仓offshore bank离岸银行offshore borrowing海外借款offshore borrowing transaction 海外借款交易offshore business海外业务offshore currency deposit market 海外货币存款市场offshore fund离岸基金offshore interest海外利息offshore reinsurance income离岸再保险入息Offshore Supervisors Group离岸监理组织off-site review非实地审查off-site scrutiny非实地审核Ogaki Kyoritsu Bank, Ltd.大垣共立银行omission of income漏报入息omission of profit漏报利润on account basis记帐方式；赊帐方式on-balance-sheet item资产负债表内的项目on-cost间接成本；间接费用；附加行政费用one board lot of securities“一手”证券"one building" condition“一家分行”的规定one day rolling currency futures单日掉期外汇期货one day rolling currency futures contract 单日掉期外汇期货合约one price单一价格；不二价one-line vote整笔拨款one-off grant一次过拨款one-off itemone-off payment一次过拨款；单一笔款项one-off subsidy一次过补贴onerous tax繁苛税项；繁重税率on-floor order场内买卖盘on-lending转借on-site examination实地审查open a position“做仓”；开仓open account未清帐户；记帐交易；往来帐户open contract未平仓合约open economy开放经济open interest未平仓合约数量open market公开市场open market value公开市场价值；市值open offer [listing method]公开售股〔上市方式〕开仓订单open outcry公开叫价；公开喊价open position未平仓交易open price开仓价格open tender公开投标open-end fund开端基金open-ended investment corporation 股份不定的投资公司opening balance期初结余opening price开盘价格；开市价opening quotation开市价；开市行情opening rate开盘汇价operating account营业帐目；营业帐户；经营帐目operating agreement营运协议operating cost营运成本；运作成本；操作成本operating deficit营业亏损；经营赤字operating expenditure经营开支；营运开支；营业支出operating expenses营运开支；营业费用operating income营运收入；营业收入operating loan经营业务所需贷款operating profit营业利润operating revenue营运收入；营业收益operating services account营运服务帐目operating statement经营收支表；营业损益表operating surplus经营盈余；营业盈余operation经营；营运；投产operational fund经费operative aggregate现行总体数字operator经营者；营运者；营办商opportunity cost机会成本optimist“好友”optimum rate of expenditure最适当支出率option期权；认购权；选择权；选购权option contract期权合约option money期权费option on a futures contract期货合约期权；期货期权option on commodities商品期权option position期权持仓量option premium期权金；期权溢价optional stipulation选择性规定Options Clearing Corporation [Chicago]期权结算公司〔芝加哥〕Options Clearing House Pty Limited [Sydney] 期权结算所有限公司〔悉尼〕Options Clearing Rules《期权结算规则》options market期权市场options market maker期权“庄家”options pricing model期权定价模式options trading期权交易options trading member期权交易会员Options Trading Rules《期权交易规则》order订单；命令；买卖盘order cheque记名支票；抬头支票order for payment of money 付款指令票据order for purchase订购书order for redirection转寄令order for sale售卖令order of discharge破产解除令order of foreclosure absolute 绝对止赎令order of mail transfer信汇委托书order to pay admitted debt 偿付承认债项令order-based system以买卖盘为基础的制度ordinary annual contribution经常性每年捐款ordinary course of business通常业务运作ordinary creditor普通债权人ordinary share普通股ordinary share capital普通股股本organization expenses开办费Organization for Economic Co-operation and Development [OECD] 经济合作及发展组织〔经合组织〕Organization of Petroleum Exporting Countries [OPEC]石油出口国组织Orient First Capital Limited建银财务（香港）有限公司original estimates原来预算original executor原遗嘱执行人original issue price原本发行价original margin原始保证金；基本按金original mortgagee原承按人original mortgagor原按揭人original receipt收据正本；收条正本original securities原有的证券ORIX Asia Limited欧力士（亚洲）有限公司ornament gold饰金Osaka Securities Exchange 大阪证券交易所Oslo Stock Exchange奥斯陆证券交易所O.T.B. Card Co. Ltd.海外信用卡有限公司ounce troy金衡安士outflow of capital资本外流；资金外流outflow of fund资金外流outflow of money资金外流outgoing partner退出的合伙人outgoings支出outgoings and expenses支出及开支outlay费用；开支；支出outlying business district市区外商业区out-of-hours trading在正式交易时间以外的交易out-of-pocket expenses实付费用；付现费用out-of-the-money option无价期权；价外期权outport collection外埠代收款项output产出；产值；产量outside dealing场外买卖；场外交易outstanding未偿还；尚未支付outstanding account未清帐项；未清帐目outstanding allocation应拨未拨的款项outstanding amount未偿还的数额outstanding balance未清帐款；未清余额outstanding bill未偿付票据；未兑现票据outstanding borrowing未清偿债项outstanding claim portfolio未决申索组合outstanding commitment尚未支付的承担额outstanding derivatives contract尚未平仓的衍生工具合约outstanding loan尚未清还的贷款outstanding negotiable certificate of deposit 未兑现的可转让存款证outstanding tax欠税outstanding uncapitalized interest尚未支付且未化作本金的利息outturn结算；结算数字outward documentary bill出口跟单汇票outward remittance汇出汇款over and above inflation减除通胀因素overall average internal rate of return平均总体内部回报率overall Consumer Price Index总体消费物价指数overall domestic export本地产品出口总额overall growth rate整体增长率；总增长率overall investment总投资额；总体投资overall liquidity ratio总体流动资金比率overall price relative全面相对价格overall surplus总盈余overall tally全面总计overbuying超买；买空over-commitment超额承担overdraft透支overdraft by banks abroad海外银行同业透支overdraft by banks in foreign countries 外国银行同业透支overdraft by local banks本港银行同业透支overdraft by outport banks外埠银行同业透支overdraft of an account户口透支overdraft on banks向银行同业透支overdraft on banks abroad向海外银行同业透支overdraft on banks in foreign countries向外国银行同业透支overdraft on local banks向本港银行同业透支overdraft on outport banks向外埠银行同业透支overdraft secured抵押透支overdue逾期overdue loan过期贷款over-employed economy过度活跃的经济overhang剩余承担；未完成的承担额；过剩额overhead间接费用；间接成本overhead cost间接成本overheated economy过热的经济overheated market过热的市场overnight Hong Kong interbank offered rate 香港银行同业隔夜拆息率overnight liquidity assistance隔夜流动资金贷款overnight margin隔夜保证金；隔夜按金overnight money隔夜拆借资金；隔夜钱overnight position隔夜头寸overnight rate隔夜利率overpaid amount多缴数额overpayment of contribution多缴供款overrun超支overrun cost超额费用Oversea-Chinese Banking Corporation Ltd.华侨银行有限公司overseas bank海外银行overseas banking corporation海外银行法团overseas branch海外分行Overseas Companies Section [Companies Registry] 海外公司注册组〔公司注册处〕overseas currency balance海外货币结余overseas financial institution海外财务机构overseas interest海外利息overseas investment海外投资overseas market海外市场overseas representative office 海外代表办事处Overseas Trust Bank Ltd.海外信托银行有限公司Overseas Union Bank Ltd. 华联银行overselling超卖；卖空oversight of markets监察市场over-spending超额支出；超支overtax超额征税；征税过重over-the-counter derivative 场外交易衍生工具over-the-counter market场外交易市场over-the-counter trading场外交易；柜台交易over-the-counter transaction 场外交易；柜台交易overtrading过量交易owner-occupier allowance自住业主津贴ownership所有权；拥有权ownership in common分权共有权会计专业英语会计专业英语AccountingEnglishINTRODUCTION TO ACCOUNTING ENGLISH 5CHAPTER 1 INTRODUCTION TO ACCOUNTING 6§ 1.1 THE IMPORTANCE OF ACCOUNTING （会计的重要性） 6§ 1.2．ACCOUNTING AS A PROFESSION （会计职业） 7§ 1.3．ACCOUNTING KNOWLEDGE SYSTEM（会计学科体系） 7§ 1.4．PROFESSIONAL ACCOUNTING BODIES（专业会计团体） 8§ 1.5．ACCOUNTING POLICIES AND ACCOUNTING STANDARD 9（会计的法规体系和基本会计准则） 9§ 1.6．FUNDAMENTAL ACCOUNTING CONCEPTS (基本会计理念) 101.6. 1. FOUR BASIC ACCOUNTING ASSUMPTIONS 101.6.2. IMPORTANT BASIC ACCOUNTING PRINCIPLES 11CHAPTER 2 THE ACCOUNTING ELEMENTS AND EQUATION 132.1．THE ACCOUNTING ELEMENTS 132.1.1 ASSETS 132.1.2 LIABILITIES 负债 142.1.3 OWNER’S EQUITY 所有者权益 142.1.4 REVENUE (INCOME) 收入 152.1.5 EXPENSE (OUTCOME) 费用 152.1.6 PROFIT/ LOSS 利润或亏损 152.2. THE ACCOUNTING EQUATION 162.2.1 THE ACCOUNTING EQUITATION（会计恒等式） 162.2.2 HOW THE BUSINESS TRANSACTIONS EFFECT ON THE ACCOUNTING EQUITATION (经济业务与会计恒等式的关系) 162.2.3 CONCLUSION 18EXERCISES 18CHAPTER 3 DOUBLE ENTRY ACCOUNTING & LEDGER ACCOUNTS 193.1. THE DOUBLE ENTRY ACCOUNTING (复式记账) 193.2. APPLICATION OF DOUBLE-ENTRY ACCOUNTING PRINCIPLE (复式记账的应用) 21 3.3. THE LEDGER ACCOUNTS分类账户 223.3.1 THE LEDGER ACCOUNTS 223.3.2 PRACTICE: RECORD THE TRANSACTIONS ON THE RELEVANT LEDGER ACCOUNTS (实训: 登T型账) 233.4 TRIAL BALANCE (试算平衡) 2626TABLE 3.4 :TRIAL BALANCE (试算平衡表) 27CHAPTER 4 TRANSACTIONS & DOUBLE-ENTRY ACCOUNTING 314.1. INTRODUCTION OF BUSINESS OPERATIONS: 314.2. ACCOUNTING FOR MERCHANDISING BUSINESSES 334.2.1 ACCOUNTING FOR SUPPLYING TRANSACTIONS(供应过程的会计核算) 33--- MERCHANDISES / INVENTORY（存货, 货物） 334.2.2 ACCOUNTING FOR SALES TRANSACTIONS（销售过程的会计核算） 374.3. MANUFACTURING BUSINESS 404.3.1 INTRODUCTION OF MANUFACTURING CYCLES 404.3.2 ACCOUNTING FOR MANUFACTURING PROCESSES (生产过程的会计核算) 414.4. REVISION CLASSES 43CHAPTER 5 BASIC FINANCIAL STATEMENT 455.1. BALANCE SHEETS (资产负债表) 455.1.1 EXHIBITION5-1: BALANCE SHEET 465.1.2 PRACTICAL EXAMPLE OF BALANCE SHEET 48-- PRACTICAL EXAMPLE 1(实例 1 ): BALANCE SHEET OF ABC CO. LTD 48-- PRACTICAL EXAMPLE 2(实例 2 ): BALANCE SHEET OF TM CO. LTD 485.2. INCOME STATEMENT (OR PROFIT AND LOSS STATEMENT) (利润表) 515.2.1 EXHIBITION5-2: INCOME STATEMENT 52-- PRACTICAL EXAMPLE 1(实例 1 ): INCOME STATEMENT OF XYZ CO. LTD 53-- PRACTICAL EXAMPLE 2(实例 2 ): BALANCE SHEET OF TM CO. LTD 545.3. CASH FLOW STATEMENTS (现金流量表) 565.3.1 CLASSIFICATION OF CASH FLOWS 565.3.2 EXHIBITION5-3: CASH FLOW STATEMENT 57-- PRACTICAL EXAMPLE 1(实例 1 ): STATEMENT OF CASH FLOW XYZ CO. LTD 59 CHAPTER 6 ACCOUNTING CYCLES 616.1. STEPS IN ACCOUNTING CYCLE 616.2. RECORDING JOURNAL ENTRIES AND POSTING TO LEDGER ACCOUNTS （编制日记账和登记总账） 626.2.1 WHAT SHOULD BE POSTED? 626.3. ADJUSTING ENTRIES （账户的调整） 646.3. CLOSING ENTRIES (临时账户的结转) 67CHAPTER 7 SAMPLE DOCUMENTS 617.1. BILLS (票据) 697.1.1 汇票 697.1.1支票 707.2. INVOICES (单据) 727.2.1 合同 727.2.2海运提单 737.2.3装箱单 767.3. OTHER RELEVANT DOCUMENTS(其它凭证和文件) 78CHAPTER 8 APPENDIXES 91第一节：英语最常用口语118句 91第二节：公司部门名称对照 94第三节：常见职务中英对照 95Introduction to Accounting English会计英语概论l Why do we learn it? （为什么要学《会计英语》?）（1）跨国公司（2）国际业务（3）国际投资l What are the Learning objectives? （《会计英语》的学习目标？）1．快速掌握财会专业通用英语词汇，以提高专业英语能力。

大一会计英语知识点

大一会计英语知识点一、基本财务会计术语1. 资产（Assets）：指企业拥有并且具备经济利益的资源，包括现金、存货、应收账款等。

2. 负债（Liabilities）：指企业应对他人负有经济责任的现象，如应付账款、借款等。

3. 资本（Equity）：指企业拥有者对企业净资产的所有权，也即企业的净值。

4. 收入（Revenue）：指企业在日常经营活动中所获得的经济利益。

5. 成本（Cost）：指企业为了生产或销售商品或提供服务而发生的成本支出。

6. 费用（Expense）：指企业除了成本以外的其他支出，如各种管理费用、销售费用等。

二、会计报表1. 资产负债表（Balance Sheet）：用于反映企业在特定日期上资产、负债和所有者权益的状况。

资产负债表公式：资产 = 负债 + 所有者权益。

2. 损益表（Income Statement）：用于反映企业在特定会计期间的收入、费用和净利润（或净亏损）。

损益表公式：收入 - 费用 = 净利润（或净亏损）。

3. 现金流量表（Cash Flow Statement）：用于反映企业在特定会计期间内现金流入流出的情况，以及现金的净增减额。

4. 综合收益表（Statement of Comprehensive Income）：用于反映企业在特定会计期间内各种综合收益项目的情况。

三、会计原则与规范1. 会计实体原则（Entity principle）：企业与企业主的经济活动应该分开处理。

2. 货币计量原则（Monetary unit principle）：会计记录应该以货币为计量单位。

3. 会计时期原则（Accounting period principle）：会计工作应该按照一定的时间周期进行，如年度、季度等。

4. 成本原则（Cost principle）：企业的会计记录应该按照实际成本进行，不考虑市场价值的波动。

5. 全面损益原则（Full disclosure principle）：企业的财务报表应该披露所有必要的信息，以提供给用户做出正确决策的依据。

常用会计类英语词汇汇总讲课教案

常用会计类英语词汇汇总基本词汇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≡s魁*F Q U o ωo o s s e 40S ①O七 e(60)V丄≡⅛Q <⅛4un80eUOQQ 」do 」ddeoo0)V ⅛^s ^ωo ω _es&」dde(、0)V *⅛t ⅛也黑W ⅛s 4u n 8o ePUe 七 Od①」ronuue(90)∀4u ωe >n b ①ronuue(90)∀ ^W ⅛⅛Q M①>①」ro θ>>e ue (寸0co _ 4fe w旺丘 s 」nouωq e =e >e (O E ∀S s s f①」£sP①N 」0£ne(6e)V≡≡⅛>S E e p u -s s 6u ≡pn e oo e ) Vφ⅛⅛>七Od①二一 Pneae)∀⅛>七Pne(9co )<≡氣WE O ⅛芒 0」dωq -s n q μHe (9e) V≡B ⅛!白E ep u -S s 2qeu&=e(寸 e) VF⅛tπ寒UedLU8 P 9e oA (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 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会计英语基础讲义

3）贷款和应收款项；Loans and the accounts receivable; and4）可供出售金融资产。

Financial assets available for sale.一、以公允价值计量且其变动计入当期损益的金融资产Financial Assets Measured at Fair Value and Changes Recorded into Current Period Profit or Loss以公允价值计量且其变动计入当期损益的金融资产，可以进一步分为交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产。

Financial assets at fair value through profit or loss could be further divided into financial assets held for trading and financial assets that are designated as financial assets measured at fair value and the changes of which are recorded into current period profit or loss.金融资产满足下列条件之一的，应当划分为交易性金融资产：It should be classified as financial asset held for trading if one of the following conditions is met:（1）取得该金融资产的目的，主要是为了近期内出售。

The purpose of obtaining financial assets is to sell recently.（2）属于进行集中管理的可辨认金融工具组合的一部分，且有客观证据表明企业近期采用短期获利方式对该组合进行管理。

会计知识点英语词汇

会计知识点英语词汇会计是一门关于财务信息的录入、分类、汇总和分析的学科。

在学习会计的过程中，了解和掌握一些重要的会计术语和概念是非常重要的。

以下是一些常用的。

1. Assets（资产）Assets refer to the resources or economic benefits owned or controlled by a company. This includes cash, accounts receivable, inventory, buildings, and equipment.2. Liabilities（负债）Liabilities refer to the financial obligations or debts owed by a company to external parties. This includes loans, accounts payable, and accrued expenses.3. Equity（所有者权益）Equity represents the ownership interest in a company. It is calculated as the difference between assets and liabilities. Equity can be further divided into contributed capital and retained earnings.4. Revenue（收入）Revenue refers to the inflow of economic benefits resulting from the ordinary activities of a company. Thisincludes sales revenue, service revenue, and interest income.5. Expenses（费用）Expenses refer to the outflow of economic benefits incurred by a company in order to generate revenue. This includes salaries, rent, utilities, and advertising expenses.6. Accounts Payable（应付账款）Accounts payable are amounts owed by a company to its suppliers or vendors for goods or services received on credit.7. Accounts Receivable（应收账款）Accounts receivable are amounts owed to a company for goods or services provided to customers on credit.8. Depreciation（折旧）Depreciation is the systematic allocation of the cost of a long-term asset over its useful life. It reflects the wear and tear or obsolescence of the asset.9. Inventory（库存）Inventory refers to the goods held by a company for sale or production. It includes raw materials, work-in-progress, and finished goods.10. Cash Flow（现金流量）Cash flow refers to the movement of cash in and out of a company. It can be classified into operating, investing, and financing activities.11. Profit Margin（利润率）Profit margin is a measure of a company's profitability. It is calculated by dividing net income by revenue. It indicates how much profit a company generates for each dollar of sales.12. Balance Sheet（资产负债表）A balance sheet is a financial statement that shows a company's assets, liabilities, and equity at a specific point in time. It provides a snapshot of a company's financial position.13. Income Statement（利润表）An income statement is a financial statement that shows a company's revenues, expenses, and net income over aspecific period. It provides information on a company's profitability.14. Cash Basis Accounting（现金基础会计）Cash basis accounting is a method of recognizing revenue and expenses when cash is received or paid. It does not take into account when revenue is earned or expenses are incurred.15. Accrual Basis Accounting（权责发生制会计）Accrual basis accounting is a method of recording revenue and expenses when they are earned or incurred, regardless of when cash is received or paid.以上是一些常用的。

（完整版）会计专业英语重点词汇大全

（完整版）会计专业英语重点词汇大全accounting 会计、会计学account 账户account for / as 核算certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算auditing 审计agency 机构fair value 公允价值historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量tax returns 纳税申报表tax exempt 免税director 懂事长board of director 董事会ethics of accounting 会计职业道德?integrity 诚信competence 能力business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目assets 资产liabilities 负债owners’ equity 所有者权益revenue 收入income 收益gains 利得abnormal loss 非常损失bookkeeping 账簿、簿记double-entry system 复式记账法tax bearer 纳税人custom duties 关税consumption tax 消费税service fees earned 服务性收入value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额mortgage 抵押incur 产生、招致apportion 分配、分摊accounting cycle会计循环、会计周期?entry分录、记录trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方credit 贷、贷方、信用summary/ explanation 摘要?insurance 保险premium policy 保险单current assets 流动资产long-term assets 长期资产property 财产、物资cash / currency 货币资金、现金accounts receivable 应收账款provision for bad debts /allowance for uncollectible account / doubt debts坏帐准备recoveries 追回款direct write-off method 直接冲销法allowance method 备抵法contra account 备抵账户prepaid expense 预付、待摊费用prepayment / advance to supplies 预付账款inventory 存货merchandise inventory库存商品finished goods 产成品semi-finished goods 半成品good in process 在产品construction in process 在建工程warehousing 仓库FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法overhead 企业经费long-term equity investment 长期投资fixed assets / plant assets 固定资产useful life 使用寿命residual value / salvage value 残值unit –production method 单位产量法depreciation per unit单位折旧额accumulated depreciation 累计折旧accelerate method 加速折旧法DDB method 法双倍余额递减SYD method 年数总和法disposal of fixed assets 固定资产清理intangible assets 无形资产patents 专利权trademarks 商标权goodwill 商誉deferred assets 递延资产operating lease 经营租赁capital lease 融资租赁capital expenditure 资本性支出?revenue expenditure 收益性支出?amortize 分期偿还（债务）other cash equivalent 其他货币资金?order / draft 汇票deposit 存款、订金IOUS 借据postdated check延付支票(不属于流动资产）?outstanding check 未付支票not sufficient funds check 资金不足支票?electronic funds transfer 电子资金转账?service charges / handling charge 手续费?petty cash 备用金bank statement 银行对账单bank reconciliation 银行余额调节表?receipt 收入、收据?reimburse 偿还、报销vt ?disbursement 支付、支出creditor 债权人?promissory note 本票dishonor 拒绝承兑、拒付trade discount 商业折扣cash discount / sales discount 现金折扣?sales returns and allowance 销售折让?perpetual inventory system 永续盘存制?periodic inventory system 定期盘存制?expiration / maturity 到期、截止?obligation ; liability义务liabilities 负债book value账面价值face value ; par value票面价值discount 折价、贴现、折扣account payable应付账款not payable应付票据taxes payable 应交税费vat-input 增值税进项税vat-output 增值税销项税commercial accepted draft 商业承兑汇票bank accepted draft 银行承兑汇票short-term loan 短期借款advance from customer / unearned revenues 预收账款?interests 利息dividends 股利pay off 偿付清、还清salaries payable 应付职工薪酬wages 基本工资bonus 奖金、红利pension payment 养老保险medical insurance premiums 医疗保险金housing reserves 住房公积金non-monetary welfare 非货币性福利employee 雇员、员工bond 债券premium 溢价、保险金、佣金due date / maturity date 到期应付日、到期日paid-in capital 实收资本capital stock 股本capital reserve 资本公积surplus reserve 盈余公积undistributed profit 未分配利润retained earnings 留存收益common stock 普通股preferred stock 优先股Corporation limited / Co. LTD 股份有限公司Single proprietorship / sole proprietorship 独有企业?Partnership 合伙企业Fees earned 酬金、酬劳Real estate 房地产、不动产Commision 回扣、佣金General journal 日记总账Special journal 特种日记账general ledger 总分类账subsidiary ledger 明细分类账original document / source document 原始凭证chart of account title 会计科目表primary operating revenue 主营业务收入operating expense 经营费用、期间费用revenues realization principle 收入实现制accrual basis 权责发生制matching principle 配比性原则prudence principle 谨慎性原则time period 时间分期balance sheet 资产负债表income statement 利润表statement of cash flow 现金流量表revenue / sales 营业收入cost of goods sold / cost of sales 营业成本sales taxes and extra charges / operating taxes 营业税金及附加?selling expense 销售费用advertising expense 广告费用general and administrative expense 管理及总务费用、管理费用?utility expense 公共事业费用financing expense 财务费用loss of assets impairment 资产减值损失changes of fair value assets 公允减值变动income from investment 投资收益gross profit 毛利、利润总额net profit 净利润current ratio 流动比率quick ratio 速度比率debts to total assets ratio 资产负债比?capitalization ratio 资本化比率?times interests earned ratio 已获利息倍数?EBIT 息税前利润inventory turnover 存货周转率rate of return on assets 资产报酬率?profit margin 边际利润earning per share 每股收益liquidity ratio 流动性比率?financing leverage ratio财务杠杆比率?efficiency ratio效用比率?profitability ratio盈利能力比率?trend analysis 趋势分析法?common-size analysis 结构分析法?ration analysis比率分析法上一页下一页。

会计专业英语重点词汇大全教学文案

•accounting 会计、会计学•account 账户•account for / as 核算•certified public accountant / CPA 注册会计师•chief financial officer 财务总监•budgeting 预算•auditing 审计•agency 机构•fair value 公允价值•historical cost 历史成本•replacement cost 重置成本•reimbursement 偿还、补偿•executive 行政部门、行政人员•measure 计量•tax returns 纳税申报表•tax exempt 免税•director 懂事长•board of director 董事会•ethics of accounting 会计职业道德•integrity 诚信•competence 能力•business transaction 经济交易•account payee 转账支票•accounting data 会计数据、信息•accounting equation 会计等式•account title 会计科目•assets 资产•liabilities 负债•owners’ equity 所有者权益•revenue 收入•income 收益•gains 利得•abnormal loss 非常损失•bookkeeping 账簿、簿记•double-entry system 复式记账法•tax bearer 纳税人•custom duties 关税•consumption tax 消费税•service fees earned 服务性收入•value added tax / VAT 增值税•enterprise income tax 企业所得税•individual income tax 个人所得税•withdrawal / withdrew 提款、撤资•balance 余额•mortgage 抵押•incur 产生、招致•apportion 分配、分摊•accounting cycle会计循环、会计周期•entry分录、记录•trial balance试算平衡•worksheet 工作草表、工作底稿•post reference / post .ref过账依据、过账参考•debit 借、借方•credit 贷、贷方、信用•summary/ explanation 摘要•insurance 保险•premium policy 保险单•current assets 流动资产•long-term assets 长期资产•property 财产、物资•cash / currency 货币资金、现金•accounts receivable 应收账款•provision for bad debts /allowance for uncollectible account / doubt debts坏帐准备•recoveries 追回款•direct write-off method 直接冲销法•allowance method 备抵法•contra account 备抵账户•prepaid expense 预付、待摊费用•prepayment / advance to supplies 预付账款•inventory 存货•merchandise inventory库存商品•finished goods 产成品•semi-finished goods 半成品•good in process 在产品•construction in process 在建工程•warehousing 仓库•FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法•overhead 企业经费•long-term equity investment 长期投资•fixed assets / plant assets 固定资产•useful life 使用寿命•residual value / salvage value 残值•unit –production method 单位产量法•depreciation per unit单位折旧额•accumulated depreciation 累计折旧•accelerate method 加速折旧法•DDB method 法双倍余额递减•SYD method 年数总和法•disposal of fixed assets 固定资产清理•intangible assets 无形资产•patents 专利权•trademarks 商标权•goodwill 商誉•deferred assets 递延资产•operating lease 经营租赁•capital lease 融资租赁•capital expenditure 资本性支出•revenue expenditure 收益性支出•amortize 分期偿还（债务）•other cash equivalent 其他货币资金•order / draft 汇票•deposit 存款、订金•IOUS 借据•postdated check延付支票(不属于流动资产）•outstanding check 未付支票•not sufficient funds check 资金不足支票•electronic funds transfer 电子资金转账•service charges / handling charge 手续费•petty cash 备用金•bank statement 银行对账单•bank reconciliation 银行余额调节表•receipt 收入、收据•reimburse 偿还、报销vt •disbursement 支付、支出•creditor 债权人•promissory note 本票•dishonor 拒绝承兑、拒付•trade discount 商业折扣•cash discount / sales discount 现金折扣•sales returns and allowance 销售折让•perpetual inventory system 永续盘存制•periodic inventory system 定期盘存制•expiration / maturity 到期、截止•obligation ; liability义务•liabilities 负债•book value账面价值•face value ; par value票面价值•discount 折价、贴现、折扣•account payable应付账款•not payable应付票据•taxes payable 应交税费•vat-input 增值税进项税•vat-output 增值税销项税•commercial accepted draft 商业承兑汇票•bank accepted draft 银行承兑汇票•short-term loan 短期借款•advance from customer / unearned revenues 预收账款•interests 利息•dividends 股利•pay off 偿付清、还清•salaries payable 应付职工薪酬•wages 基本工资•bonus 奖金、红利•pension payment 养老保险•medical insurance premiums 医疗保险金•housing reserves 住房公积金•non-monetary welfare 非货币性福利•employee 雇员、员工•bond 债券•premium 溢价、保险金、佣金•due date / maturity date 到期应付日、到期日•paid-in capital 实收资本•capital stock 股本•capital reserve 资本公积•surplus reserve 盈余公积•undistributed profit 未分配利润•retained earnings 留存收益•common stock 普通股•preferred stock 优先股•Corporation limited / Co. LTD 股份有限公司•Single proprietorship / sole proprietorship 独有企业•Partnership 合伙企业•Fees earned 酬金、酬劳•Real estate 房地产、不动产•Commision 回扣、佣金•General journal 日记总账•Special journal 特种日记账•general ledger 总分类账•subsidiary ledger 明细分类账•original document / source document 原始凭证•chart of account title 会计科目表•primary operating revenue 主营业务收入•operating expense 经营费用、期间费用•revenues realization principle 收入实现制•accrual basis 权责发生制•matching principle 配比性原则•prudence principle 谨慎性原则•time period 时间分期•balance sheet 资产负债表•income statement 利润表•statement of cash flow 现金流量表•revenue / sales 营业收入•cost of goods sold / cost of sales 营业成本•sales taxes and extra charges / operating taxes 营业税金及附加•selling expense 销售费用•advertising expense 广告费用•general and administrative expense 管理及总务费用、管理费用•utility expense 公共事业费用•financing expense 财务费用•loss of assets impairment 资产减值损失•changes of fair value assets 公允减值变动•income from investment 投资收益•gross profit 毛利、利润总额•net profit 净利润•current ratio 流动比率•quick ratio 速度比率•debts to total assets ratio 资产负债比•capitalization ratio 资本化比率•times interests earned ratio 已获利息倍数•EBIT 息税前利润•inventory turnover 存货周转率•rate of return on assets 资产报酬率•profit margin 边际利润•earning per share 每股收益•liquidity ratio 流动性比率•financing leverage ratio财务杠杆比率•efficiency ratio效用比率•profitability ratio盈利能力比率•trend analysis 趋势分析法•common-size analysis 结构分析法•ration analysis比率分析法。

会计英语知识点章节

会计英语知识点章节导语：会计是一门十分重要的学科，英语作为国际通用语言，在会计领域也有其独特的术语和表达方式。

本文将介绍一些常见的会计英语知识点，以帮助读者更好地理解和运用会计英语。

一、财务报表（Financial Statements）财务报表是反映企业财务状况和经营成果的重要工具。

常见的财务报表包括资产负债表（Balance Sheet）、利润表（Income Statement）以及现金流量表（Statement of Cash Flows）。

在会计英语中，这些报表分别被称为Balance Sheet, Income Statement和Statement of Cash Flows。

其中，Balance Sheet反映了企业特定日期的资产、负债和所有者权益的情况；Income Statement反映了企业一定期间内的收入和支出情况；Statement of Cash Flows反映了企业一定期间内现金流入和流出的情况。

二、会计核算（Accounting Entries）会计核算是指对企业的经济业务进行记录和记账的过程。

在会计英语中，记账一般被称为“make entries”，而核算的结果被称为“accounting entries”。

之后，会计人员通过编制会计凭证（Accounting Vouchers）来反映这些核算结果。

会计凭证的种类包括现金凭证（Cash Voucher）、银行存款凭证（Bank Deposit Slip）等。

三、费用与收入（Expenses and Revenues）费用（Expenses）是指企业在生产经营过程中所发生的、用以取得和保持资源的付出。

在会计英语中，费用往往被称为“expenses”，如劳务费（Labor Expenses）、行政费用（Administrative Expenses）等。

而与之对应的是收入（Revenues），也被称为“revenues”，如售货收入（Sales Revenue）等。

会计英语的常用术语汇总

第一讲会计英语的常用术语授课内容和教学目标：在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。

这些内容将构成以后几个专题学习的基础。

1.accounting n.会计；会计学account n..账，账目 a/c；账户e.g.T-account: T型账户；account payable应付账款 receivable 应收账款）；accountant n.会计人员，会计师 CPA （certified public accountant）注册会计师2.Accounting concepts 会计的基本前提1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营3）accounting period 会计分期financial year/ fiscal year 会计年度（financial adj.财务的，金融的； fiscal adj.财政的）4）money measurement货币计量人民币RMB￥美元US$ 英镑￡法国法郎FFr*权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付负债3.Quality of accounting information 会计信息质量要求（1）可靠性reliability（2）相关性 relevance（3）可理解性 understandability（4）可比性comparability（5）实质重于形式 substance over form（6）重要性 materiality（7）谨慎性 prudence（8）及时性 timeliness4.Elements of accounting会计要素1）Assets: 资产– current assets 流动资产cash and cash equivalents 现金及现金等价物（bank deposit）inventory存货receivable应收账款prepaid expense 预付费用– non-current assets 固定资产property （land and building）不动产, plant 厂房, equipment 设备（PPE）e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.2）Liabilities: 负债funds provided by the creditors. creditor债权人，赊销方– current liabilities 当期负债non-current liabilities 长期负债total liabilitiesaccount payable应付账款 loan贷款 advance from customers 预收款bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行）3）Owners’ e quity: 所有者权益（Net assets）funds provided by the investors. Investor 投资者– paid in capital （contributed capital）实收资本– shares /capital stock （u.s.）股票retained earnings 留存收益同时记住几个单词dividend 分红beginning retained earnings ending retained earnings– reserve 储备金（资产重估储备金，股票溢价账户）e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.4）Revenue: 收入sales revenue销售收入 interest revenue利息收入 rent revenue租金收入5）Expense: 费用cost of sales销售成本, wages expense工资费用6）Profit （income, gain）:利润 net profit, net income5.Financial statement 财务报表1）balance sheet 资产负债表2）income statement 利润表3）statement of retained earnings 所有者权益变动表4）cash flow statement 现金流量表6.Accounting cycle1）journal entries 日记账general journal 总日记账general ledger 总分类账trial balance试算平衡表adjusting entries 调整分录 adjusted trial balance调整后的试算平衡表Financial statements 财务报表 closing entry 完结分录2）Dr.—Debit 借 Cr.—Credit 贷Double-entry system 复式记账7.Exercise 练习1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000 借：存货 3,000Cr.cash 3,000 贷：现金 3,0002）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000 借：应收账款 10,000Cr.sales revenue 10,000 贷：销售收入 10,000 3）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 借：职工薪酬 50,000Cr.bank deposit 50,000 贷：银行存款 50,000 4）cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借：现金 1,180Cr.sales revenue 1,180 贷：销售收入1,180 5）pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000 借：预付保险 12,000Cr.bank deposit 12,000 贷：银行存款 12,000第二讲存货授课内容和教学目标：本专题主要讲授与存货有关的英文术语，如期初和期末的存货的表达方式，以及不同的企业中的各种存货形式。

常用会计英语词汇完整

常用会计英语词汇完整Introduction会计是一门涉及到财务数据处理和分析的重要学科，它在全球范围内都有广泛的应用。

掌握会计英语词汇是进行国际财务交流和专业沟通的必备技能。

本文将介绍一些常用的会计英语词汇，帮助读者更好地理解和运用这些术语。

1. Financial Statements（财务报表）Income Statement（损益表） - 一种用于报告某一特定时期的公司收入、费用和净利润的财务报表。

Balance Sheet（资产负债表） - 描述企业在特定日期的资产、负债和所有者权益的快照。

Cash Flow Statement（现金流量表） - 报告企业经营活动、投资活动和筹资活动的现金流量情况。

Statement of Shareholders’ Equity（股东权益变动表） - 展示了股东权益在特定时期内的变动情况，包括净利润、股东投入和股东取出的金额。

2. Accounting Methods（会计方法）Accrual Accounting（权责发生制） - 根据经济实际发生的权责将收入和支出划分到特定期间，无论与货币流动是否有关。

Cash Accounting（现金基准制） - 根据现金实际收入和支出的时间来记录收入和支出，忽略收入和支出的实际发生时间。

Double-Entry Bookkeeping（复式记账法） - 一种会计方法，每个交易都会同时在借方和贷方产生相等的金额。

Cost Accounting（成本会计） - 一种会计方法，用于计算和控制产品和服务的成本。

Forensic Accounting（法务会计） - 结合会计和调查技术，用于揭示和防止经济犯罪。

3. Financial Ratios（财务比率）Profit Margin（利润率） - 净利润与收入的比例，反映每销售单位产品或提供服务的利润水平。

Return on Investment (ROI)（投资回报率） - 投资获得的利润与投资成本的比例。

会计类词汇小讲堂

会计类词汇小讲堂Account，Accounting 和AccountantAccount 有专门多意思，常见的要紧是“说明、说明；运算、帐单；银行帐户”。

例如：1．He gave me a full account of his plan。

他把打算给我做了完整的说明。

2．Charge it to my account。

把它记在我的帐上。

3．Cashier：Good afternoon。

Can I help you ？银行出纳：下午好，能为您做什么？Man：I'd like to open a bank account ．男人：我想开一个银行存款帐户。

还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。

在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。

例如：1．Accounting is a process of recording，classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms．会计是一个以货币形式对经济活动进行记录、分类、汇总以及说明的过程。

2．It has been said that Accounting is the language of business．据说会计是“商业语言”3．Accounting is one of the fastest growing profession in the modern business world．会计是当今经济社会中进展最快的职业之一。

4．Financial Accounting and Managerial Accounting are two major specialized fields in Accounting．财务会计和治理会计是会计的两个要紧的专门领域。