会计英语词汇大汇总

合集下载

会计专业常用英语词汇

会计专业常用英语词汇会计专业常用英语词汇词汇是词的集合体,词汇和词的'关系是集体与个体的关系,好比树林和树的关系。

在外企做会计，这些英语词汇可一定要记牢了。

还在等什么，快点背下来吧。

店铺带来会计专业常用英语词汇。

会计专业常用英语词汇篇1Expenses 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Owners 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Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会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Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会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Securities and Exchange Commission 证券交易委员会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 披露会计专业常用英语词汇篇2资产 assets流动资产 current assets现金及约当现金 cash and cash equivalents库存现金 cash on hand零用金/周转金 petty cash/revolving funds银行存款 cash in banks在途现金 cash in transit约当现金 cash equivalents其它现金及约当现金 other cash and cash equivalents短期投资 short-term investment短期投资 -股票 short-term investments - stock短期投资-短期票券short-term investments - short-term notes and bills短期投资-政府债券short-term investments - government bonds短期投资-受益凭证short-term investments - beneficiary certificates短期投资 -公司债 short-term investments - corporate bonds 短期投资 -其它 short-term investments - other备抵短期投资跌价损失 allowance for reduction of short-term investment to market应收票据 notes receivable应收票据 notes receivable应收票据贴现 discounted notes receivable应收票据 -关系人 notes receivable - related parties其它应收票据 other notes receivable备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable应收帐款 accounts receivable应收帐款 accounts receivable应收分期帐款 installment accounts receivable应收帐款 -关系人 accounts receivable - related parties备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable其它应收款 other receivables应收出售远汇款 forward exchange contract receivable应收远汇款-外币forward exchange contract receivable - foreign currencies买卖远汇折价 discount on forward ex-change contract应收收益 earned revenue receivable应收退税款 income tax refund receivable其它应收款 - 关系人 other receivables - related parties其它应收款 - 其它 other receivables - other备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables存货 inventories在途商品 goods in transit备抵存货跌价损失allowance for reduction of inventory to market制成品 finished goods寄销制成品 consigned finished goods 副产品 by-products在制品 work in process委外加工 work in process - outsourced 原料 raw materials物料 supplies。

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Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会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Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会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Securities and Exchange Commission 证券交易委员会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Owners 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 门面粉饰财会名词汉英对照表（1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity（Going-concern）Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owners Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure （Reporting）Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（3）现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque）银行对帐单Bank statement银行存款调节表Bank reconciliation statement在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（4）存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（5）长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（6）固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残?nbsp;Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method （SL）工作量法Units-of-production method （UOP）加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method （DDB）年数总和法Sum-of-the-years-digits method （SYD）以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option （BPO）资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（7）无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（8）流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（9）长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（10）业主权益权益Equity业主权益Owners equity股东权益Stockholders equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（11）财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（12）财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接:)业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（13）财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio（14）合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（15）物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator （or GNP deflator）消费物价指数Consumer price index （or CPI）批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses现行价值与统一币值会计Constant dollar and current cost accounting汉英会计词汇一贯原则consistency人名帐户personal account工作底稿working paper已承兑汇票accepted draft/bill已发行股本issued capital己催缴股本called-up capital己缴股本paid-up capital已赎回票据retired bill欠付催缴股款calls in arrear毛存现金cash in hand毛利gross profit毛利率gross profit ratio/margin毛损gross loss日记簿journal月结单monthly statement少量余额minority balance分配allocation分类帐ledger公证文件noting分摊apportionment加成mark-up永久业权freehold主要成本prime cost未催缴股本uncalled capital申请及分配application and allotment目标条款object clause平价发行issued at par出让人帐vendor account自平self-balancing自平分类帐self-balancing ledger自动转帐autopay成本会计cost accounting共同joint存货记录簿stock records存货周转率stock turnover rate存货帐stock account年终盘点存货year-end stock taking企业个体business entity合伙企业partnership在运品goods in transit在制品work-in-progress呆帐bad debts呆帐准备provision for bad debts没收forfeiture利息帐法interest account method重置replacement决算表final accounts折扣栏discount column折旧depreciation折旧帐法depreciation account method折旧准备帐法depreciation provision account method 折价discount非人名帐户impersonal account抽取extract固定资产fixed assets长期负债long-term liabilities法人legal person股本share capital拒付票据dishonoured bill股份share或有负债contingent liability所有权ownership承兑acceptance承兑人acceptor法定股本authorised capital股东主权shareholders'equity股东资金shareholders'fund受票人drawee直线折旧法straight-line depreciation method 直接工资direct wages直接原料direct material直接费用direct expenses股票share certificate承销人consignee承销清单account sales抵销set-offs抵销性错误compensating error定额制度imprest system[1] 下一页科目account负债liabilities信讬人trustee按比例分配pro rata背书endorsement持票人holder盈余surplus盈余分拨帐appropriation account重点钜数materiality重估折旧法revaluation depreciation method 借方debit借项通知单debit note借项通知单(银行用) debit advice库存现金cash in hand配比match个别several纯利net profit纯利率net profit ratio记帐时借贷方互调complete reversal of entries 特别原始簿special book of original entry原始分录错误error of original entry原始分录簿book of original entry原则性错误error of principle流动资产current assets流动负债current liabilities流动比率current ratio流动抵押品floating charge租购hire purchase租购公司hirer个体entity差额承上balance brought down差额承前balance brought forward差额转下balance carried down帐户account透支overdraft透支额度facility extent名调乱错误error of commission现金日记簿cash book现金收支帐receipts and payments account现金折扣cash discount虚帐户nominal account净损失net loss累积基金accumulated fund停止经营quit concern动用资金capital employed专利税royalty专利权patent货物寄销帐goods sent on consignment account 票面值par value接纳accept净流动资产net current assets速动比率liquidity ratio寄销consignment寄销人consignor寄销帐consignment account票据拒付手续费noting charges票据贴现discounting bill of exchange组织大纲memorandum of association组织章程articles of association商誉goodwill贷方credit贷项通知单credit note贷项通知单(银行用) credit advice提用drawings提款帐drawings account费用expenses期未存货closing stock期初存货opening stock单式簿记single-entry bookkeeping备忘memorandum补助分类帐subsidiary account报表statement贴现discount发票invoice发票人drawer间接工资indirect wages贴现手续费discounting charge普通股ordinary shares上一页[1] [2] [3] [4] [5] [6] [7] 下一页普通日记簿general journal普通原始簿general book of original entry间接原料indirect material间接费用indirect expenses, overhead间接制造成本factory overhead开帐分录opening entries结帐分录closing entries短期合营joint venture短期合营帐joint venture account短期合营备忘帐memorandum joint venture account 结算票据honour the bill of exchange超额利润super profit资本capital资本主proprietor资本支出capital expenditure资本报酬率return on capital employed零用现金凭单petty cash voucher零用现金簿petty cash book债权人creditor债券debenture预计利息帐法interest suspense account method预付费用prepaid expenses预取收益receipt in advance会计等式accounting equation损益帐profit and loss account损益计算income determination过帐posting资产assets资产负债表balance sheet资产收回价值goods repossessed value试算表trial balance经常性项目recurrent item溢价premium溢价发行issued at premium催缴股款call银行往来调节表bank reconciliation statement复式簿记double-entry bookkeeping说明account for实帐户real account对销contra制成品finished goods汇票bill of exchange, draft实际成本actual cost截线enter short认讲意图offer暂记帐户suspense account销货成本cost of goods sold销货折扣discounts allowed销货退回簿returns inwards book销货净额net sales销货发票sales invoice销货簿sales journal调整adjustment制造成本会计manufacturing account数量表达及稳定货币量度quantifiability and stable monetary measure随要随付payable on demand余绌surplus and deficit遗漏错误error of omission余额承上balance brought down余额承前balance brought forward余额递减折旧法reducing balance depreciation method余额转下balance carried down历史成本historical cost担保还款佣金del credere commission总分类帐general ledger应付帐款分类帐creditors ledger, purchases ledger应付帐款分类帐统制帐户creditors ledger control account, purchases ledger control account 上一页[1] [2] [3] [4] [5] [6] [7] 下一页应收帐款分类帐debtors ledger, sales ledger应收帐款分类帐统制帐户debtors ledger control account, sales ledger control account应计收益accrued income亏绌deficit购货折扣discounts received购货退出簿returns outwards book购货帐purchases account购货净额net purchases购货簿purchases journal营业折扣trade discount购销帐trading account购销损益帐trading and profit and loss account优先股preference shares应付帐款赊帐期限credit period received form trade creditors 应付票据bill payable应收帐款赊帐期限credit period allowed to trade debtors应收票据bill receivable应计基础accrued basis购买权option偿债基金sinking fund营运资金比率working capital ratio转让transfer旧换新trade-in稳健保守conservatism, prudence簿记bookkeeping继续经营going concern变产帐realisation account赎回资本准备金capital redemption reserve fund英汉会计词汇accept 接纳acceptance 承兑accepted draft/bill 已承兑汇票acceptor 承兑人account 科目，帐户account for 说明account sales 承销清单accounting equation 会计等式accrued basis 应计基础accrued income 应计收益accumulated fund 累积基金actual cost 实际成本adjustment 调整allocation 分配application and allotment 申请及分配apportionment 分摊appropriation account 盈余分拨帐articles of association 组织章程assets 资产authorised capital 法定股本autopay 自动转帐bad debts 呆帐balance brought down 余额承上balance brought forward 余额承前balance carried down 余额转下balance sheet 资产负债表bank reconciliation statement 银行往来调节表bill of exchange, draft 汇票bill payable 应付票据bill receivable 应收票据book of original entry 原始分录簿bookkeeping 簿记business entity 企业个体call 催缴股款called-up capital 己催缴股本calls in arrear 欠付催缴股款capital 资本capital employed 动用资金capital expenditure 资本支出上一页[1] [2] [3] [4] [5] [6] [7] 下一页capital redemption reserve fund 赎回资本准备金cash book 现金日记簿cash discount 现金折扣cash in hand 手存现金closing stock 期未存货compensating error 抵销性错误complete reversal of entries 记帐时借贷方互调conservatism 稳健保守consignee 承销人consignment 寄销consignment account 寄销帐consignor 寄销人consistency 一贯原则contingent liability 或有负债contra 对销cost accounting 成本会计cost of goods sold 销货成本credit 贷方credit advice 贷项通知单(银行用)credit note 贷项通知单credit period allowed to trade debtors 应收帐款赊帐期限credit period received form trade creditors 应付帐款赊帐期限creditor 债权人creditors ledger 应付帐款分类帐creditors ledger control account 应付帐款分类帐统制帐户current assets 流动资产current liabilities 流动负债current ratio 流动比率debenture 债券debit 借方debit advice 借项通知单(银行用)debit note 借项通知单debtors ledger 应收帐款分类帐debtors ledger control account 应收帐款分类帐统制帐户del credere commission 担保还款佣金deficit 亏绌depreciation 折旧depreciation account method 折旧帐法depreciation provision account method 折旧准备帐法direct expenses 直接费用direct material 直接原料direct wages 直接工资discount 贴现，折价discounts allowed 销货折扣discount column 折扣栏discounts received 购货折扣discounting bill of exchange 票据贴现discounting charge 贴现手续费dishonoured bill 拒付票据double-entry bookkeeping 复式簿记draft 汇票drawee 受票人drawer 发票人drawings 提用drawings account 提款帐endorsement 背书enter short 截线entity 个体error of commission 帐名调乱错误error of omission 遗漏错误error of original entry 原始分录错误error of principle 原则性错误expenses 费用extract 抽取facility extent 透支额度factory overhead 间接制造成本final accounts 决算表finished goods 制成品fixed assets 固定资产floating charge 流动抵押品forfeiture 没收freehold 永久业权general book of original entry 普通原始簿上一页[1] [2] [3] [4] [5] [6] [7] 下一页general journal 日记簿general ledger 总分类帐going concern 继续经营goods in transit 在运品goods repossessed value 资产收回价值goods sent on consignment account 货物寄销帐goodwill 商誉gross loss 毛损gross profit 毛利gross profit ratio 毛利率hire purchase 租购hirer 租购公司historical cost 历史成本holder 持票人honour the bill of exchange 结算票据impersonal account 非人名帐户imprest system 定额制度income determination 损益计算indirect expenses 间接费用indirect material 间接原料indirect wages 间接工资interest account method 利息帐法interest suspense account method 预计利息帐法invoice 发票issued at par 平价发行issued at premium 溢价发行issued capital 已发行股本joint 共同joint venture 短期合营joint venture account 短期合营帐journal 日记簿ledger 分类帐legal person 法人liabilities 负债liquidity ratio 速动比率long-term liabilities 长期负债manufacturing account 制造成本会计margin 毛利率mark-up 加成match 配比materiality 重点钜数memorandum 备忘memorandum joint venture account 短期合营备忘帐memorandum of association 组织大纲minority balance 少量余额monthly statement 月结单net current assets 净流动资产net loss 净损失net profit 纯利net profit ratio 纯利率net purchases 购货净额net sales 销货净额nominal account 虚帐户noting 公证文件noting charges 票据拒付手续费object clause 目标条款offer 认讲意图opening stock 期初存货opening entries 开帐分录option 购买权ordinary shares 普通股overdraft 透支overhead 间接费用ownership 所有权paid-up capital 己缴股本par value 票面值partnership 合伙企业patent 专利权payable on demand 随要随付personal account 人名帐户petty cash book 零用现金簿petty cash voucher 零用现金凭单posting 过帐preference shares 优先股premium 溢价prepaid expenses 预付费用prime cost 主要成本上一页[1] [2] [3] [4] [5] [6] [7] 下一页pro rata 按比例分配profit and loss account 损益帐proprietor 资本主provision for bad debts 呆帐准备prudence 稳健保守purchases account 购货帐purchases journal 购货簿purchases ledger 应付帐款分类帐purchases ledger control account 应付帐款分类帐统制帐户quantifiability and stable monetary measure 数量表达及稳定货币量度quit concern 停止经营real account 实帐户realisation account 变产帐receipts and payments account 现金收支帐receipt in advance 预取收益recurrent item 经常性项目reducing balance depreciation method 余额递减折旧法replacement 重置retired bill 已赎回票据returns inwards book 销货退回簿return on capital employed 资本报酬率returns outwards book 购货退出簿revaluation depreciation method 重估折旧法royalty 专利税sales invoice 销货发票sales journal 销货簿sales ledger 应收帐款分类帐sales ledger control account 应收帐款分类帐统制帐户set-offs 抵销several 个别share 股份share capital 股本share certificate 股票shareholders'equity 股东主权shareholders'fund 股东资金self-balancing 自平self-balancing ledger 自平分类帐single-entry bookkeeping 单式簿记sinking fund 偿债基金special book of original entry 特别原始簿statement 报表stock account 存货帐stock records 存货记录簿stock turnover rate 存货周转率straight-line depreciation method 直线折旧法subsidiary account 补助分类帐super profit 超额利润surplus 盈余surplus and deficit 余绌suspense account 暂记帐户trade discount 营业折扣trade-in 旧换新trading account 购销帐trading and profit and loss account 购销损益帐transfer 转让trial balance 试算表trustee 信讬人uncalled capital 未催缴股本vendor account 出让人帐work-in-progress 在制品working capital ratio 营运资金比率working paper 工作底稿year-end stock taking 年终盘点存货会计账目用语会计报表statement of account往来帐目account current现在往来帐||存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account借方帐项debit account||debtor account应付帐||应付未付帐account payable应收帐||应收未收帐account receivable新交易||新帐new account未决帐||老帐old account现金帐cash account流水帐running account暂记帐||未定帐suspense account过期帐||延滞帐overdue account||pastdue account杂项帐户sundry account详细帐单||明细表detail account呆帐bad account会计项目title of account会计薄||帐薄account-book营业报告书||损益计算表account of budiness||business report 借贷细帐||交验帐account rendered明细帐account stated与... 银行开立一户头to open an account with与... 银行建立交易to keep account with继续记帐to keep account与... 有交易to have an account with作成会计帐||有往来帐项to make out an account with清算||清理债务to make up an account清洁帐目||与... 停止交易to close one's account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account审查帐目||监查帐目to audit an account检查帐目to examine an account转入A的帐户to charge the amount to A's account以计帐方式付款to pay on account代理某人||为某人on one's account||on account of one为自己计算||独立帐目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人帐户by order and for account of one列入5月份帐目for May account编入某中帐项下to pass to the account of||to place to the account of寄出清算书to send in an account||to send in render an account。

会计专业英语词汇

会计常用词汇帐目名词一、资产类Assets流动资产Current asset 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 信用卡Credit card银行本票Cashier''s cheque 信用证保证金L/C Guarantee deposits银行汇票Bank draft 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Wrappage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Bcreditor''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 incomeaccountant general 会计主任account balance 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐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 A T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 AT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V ehicle and vessel usage license platetax(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 changerover 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Paicl-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 expension 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 chengeover 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 A T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 AT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V ehicle and vessel usage license platetax(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 changerover 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Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned 资本公积Capital reserve资本(或股本)溢价Cpital(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 expension 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 chengeover 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五、损益类Profit and loss收入Income业务收入OPERA TING 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Wrappage 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 业务支出Revenue charges罚款净收入Net amercement income支出Outlay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 保险费Insurance premium代销手续费Consignment commission charge运杂费Transpotation展览费Exhibition fees 广告费Advertising fees管理费用Adminisstrative 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Travelling expense工会经费Labour union expenditure 福利费Employee benefits/welfare研究与开发费Research and development expense职工教育经费Personnel education 劳动保险费Labour insurance待业保险费Unemployment insurance 医疗保险费Medical insurance会议费Coferemce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V ehicle 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各项专门借款费用Special-borrowing cost各项手续费Charge for trouble捐赠支出Donation outlay营业外支出Nonbusiness expenditure 减值准备金Depreciation reserve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 adjustment1，部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative人事部Human Resource 行政部Admin 财务部Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner2，人员的称谓助理Assistant 秘书secretary 前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk 主任supervisor经理Manager总经理GM，General Manager入场费admission 运费freight 小费tip 学费tuition 价格，代价charge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 总监Director总会计师Finance Controller 高级Senior 如高级经理为Senior Manager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Adminisstrative 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Travelling expense工会经费Labour 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Labour insurance医疗保险费Medical insurance会议费Coferemce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 土地使用税Tenure tax印花税Stamp tax车船使用税V ehicle and vessel usage license plate tax(VVULPT)财务费用Finance charge 利息支出Interest exchange 汇兑损失Foreign ehange loss 各项手续费Charge for trouble各项专门借款费用Special-borrowing cost销售费用明细表STA TEMENT OF MARKETING EXPENSES工资Salaries and wages 折旧费Depreciation 修理费Repairs物料消耗Supplies consumed 低值易耗品摊销Amortization of low办公费Office expenses 差旅费Travelling 销售佣Commission代销手续费Consignment handing fee 运输费Transportation装卸费Loading and unloading 包装费Packaging保险费Insurance 广告费Advertising 租赁费Rental销售服务费Sales service fee 合计TOTAL制造费用明细表TATEMENT OF MANUFACTURING EXPENSES工资Salaries and wages 折旧费Depreciation物料消耗Supplies consumed 修理费Repairs低值易耗品摊销Amortization of low 水电费Water and electricity劳动保护费Labor protection 办公费Office expenses交际应酬费Entertainment 差旅费Travelling运输费Transportation 保险费Insurance租赁费Rental 设计制图费Design and drawing试验检验费Experiment and inspection环境保护费Environment protection管理费用明细表STATEMENT OF GENERAL AND ADMINSTRATIVE EXPENSES 公司经费Company expenses 其中:工资Including: Salaries and wages折旧费Depreciation 修理费Repairs 物料损耗Supplies consumed低值易耗品摊销Amortization of low value articles劳动保护费Labor protection办公费Office expenses差旅费Travelling 运输费Transportation保险费Insurance 交通费Taxi Expenses工会经费Labor union dues董事会费Board of directors' expenses顾问费Consulting fees 诉讼费Litigation fees 税金Taxes交际应酬费Entertainment fees 坏帐损失Bad debts场地使用费Land occupancy fees 技术转让费Technology transfer fee 无形资产摊销Amortization of intangible assets其他资产摊销Amortization of other assets职工培训费Staff and workers' training expenses研究开发费Research and development expenses存货盘亏（减盘盈）Inventory shortage（less overage）外籍人员费Delegates Expenses 汽油Gasoline通讯费Communication Expenses。

会计英语词汇大全

会计英语词汇大全1AAA 美国会计学会2Abacus《算盘》杂志3abacus 算盘考试大论坛4Abandonment废弃,报废;委付5abandonment value 废弃价值6abatement①减免②冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par 超过票面价值11above the line线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本计算法20abstract 摘要表考试大论坛21abuse 滥用职权22abuse of tax shelter 滥用避税项目23ACCA特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款27acceptance①承兑②已承兑票据③验收28acceptance bill 承兑票据29acceptance register 承兑票据登记簿30acceptance sampling验收抽样31access time 存取时间32accommodation 融通33accommodation bill 融通票据34accommodation endorsement 融通背书35account①账户,会计科目②账簿,报表③账目,账项④记账36accountability 经营责任,会计责任37accountability unit 责任单位38Accountancy 《会计》杂志39accountancy 会计40accountant 会计员,会计师41accountant general 会计主任,总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任45accountant,s responsibility 会计师职责46account form 账户式,账式47accounting①会计②会计学48accounting assumption 会计假定,会计假设49accounting basis 会计基准,会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54accounting corporation 会计公司55accounting cycle 会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity 会计主体,会计个体61accounting entry 会计分录62accounting equation 会计等式63accounting event 会计事项64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所考试大论坛66Accounting Hall of Fame 会计名人堂67accounting harmonization 会计协调化68accounting identity 会计恒等式69accounting income 会计收益70accounting information 会计信息71accounting information system 会计信息系统72accounting internationalization 会计国际化73accounting journals 会计杂志74accounting legislation 会计法规75accounting manual 会计手册76accounting objective 会计目标77accounting period 会计期78accounting policies 会计政策79accounting postulate 会计假设80accounting practice 会计实务81accounting principle 会计原则82Accounting Principle Board 会计原则委员会83accounting procedures 会计程序84accounting profession 会计职业,会计专业85accounting rate of return 会计收益率86accounting records 会计记录,会计簿籍87Accounting Review 《会计评论》89Accounting Series Release 《会计公告文件》90accounting service 会计服务91accounting software 会计软件92accounting standard 会计标准,会计准则93accounting standardization 会计标准化94Accounting Standards Board 会计准则委员会(英)95Accounting Standards Committee 会计准则委员会(英)96accounting system①会计制度②会计系统97accounting technique 会计技术98accounting theory 会计理论99accounting transaction 会计业务,会计账务100Accounting Trend and Techniques 《会计趋势和会计技术》101accounting unit 会计单位102accounting valuation 会计计价103accounting year 会计年度104accounts 会计账簿,会计报表105account sales 承销清单,承销报告单106accounts payable 应付账款107accounts receivable 应收账款108accounts receivable aging schedule 应收账款账龄分析表109accounts receivable assigned 已转让应收账款110accounts receivable collection period应收账款收款期111accounts receivable discounted 已贴现应收账款112accounts receivable financing 应收账款筹资,应收账款融资113accounts receivable management 应收账款管理114accounts receivable turnover 应收账款周转率,应收账款周转次数115accretion 增殖116accrual basis accounting 应计制会计,权责发生制会计117accrued asset 应计资产118accrued expense 应计费用119accrued liability 应计负债120accrued revenue 应计收入121accumulated depreciation 累计折旧122accumulated dividend 累计股利123accumulated earnings tax 累积盈余税,累积收益税124accumulation 累积,累计125acid test ratio 酸性试验比率126acquired company 被盘购公司,被兼并公司127acquisition 购置,盘购128acquisition accounting 盘购会计129acquisition cost 购置成本130acquisition decision 购置决策131acquisition excess 盘购超支132acquisition surplus 盘购盈余133across-the-board 全面调整134ACT 预交公司税135act 法案,法规136action 起诉,诉讼137active account 活动账户138active assets 活动资产139activity 业务活动,作业140activity account 作业账户141activity accounting 作业会计142activity ratio 业务活动比率143activity variance 业务活动量差异144act of bankruptcy 破产法145act of company 公司法146act of God 天灾,不可抗力147actual capital 实际资本148actual value 实际价值149actual wage 实际工资150added value 增值151added value statement 增值表152added value tax 增值税153addition 增置,扩建154additional depreciation 附加折旧,补提折旧155additional paid-in capital 附加实缴资本156additional tax 附加税157adequate disclosure 充分披露158adjunct account 附加账户159adjustable-rate bond 可调整利率债券160adjusted gross income 调整后收益总额,调整后所得总额161adjusted trial balance 调整后试算表162adjusting entry 调整分录163adjustment 调整164adjustment account 调整账户165adjustment bond 调整债券166administrative accounting 行政管理会计167administrative budget 行政管理预算168administrative expense行政管理费用169ADR 资产折旧年限幅度170ad valorem tax 从价税171advance 预付款,垫付款172advance corporation tax 预交公司税173advances from customers 预收客户款174advance to suppliers 预付货款175adventure 投机经营,短期经营176adverse opinion 反面意见,否定意见177adverse variance 不利差异,逆差178advisory services咨询服务179affiliated company 联营公司180affiliation 联营181after closing trial balance 结账后试算表182after cost 售后成本183after date 出票后兑付184after sight 见票后兑付185after-tax 税后186AGA 政府会计师联合会187age 寿命,账龄,资产使用年限188age allowance年龄减免189age analysis 账龄分析190agency 代理,代理关系191agency commission 代理佣金192agency fund 代管基金193agenda 议事日程,备忘录194agent 代理商,代理人195aggregate balance sheet 合并资产负债表196aggregate income statement 合并损益表197AGI 调整后收益总额,调整后所得总额198aging of accounts receivable应收账款账龄分析199aging schedule 账龄表200agio 贴水,折价201agiotage 汇兑业务,兑换业务202AGM 年度股东大会203agreement 协议204agreement of partnership 合伙协议205AICPA 美国注册公共会计师协会206AIS 会计信息系统207all capital earnings rate 资本总额收益率208all-inclusive income concept 总括收益概念209allocation 分摊,分配210allocation criteria分配标准211allotment①分配,拨付②分配数,拨付数212allowance①备抵②折让③津贴213allowance for bad debts 呆账备抵214allowance for depreciation 折旧备抵账户215allowance method 备抵法216all-purpose financial statement 通用财务报表,通用会计报表217alpha risk 阿尔法风险,第一种审计风险218altered check 涂改支票219alternative accounting methods 可选择性会计方法220alternative proposals 替代方案,备选方案221amalgamation 企业合并222American Accounting Association 美国会计学会223American depository receipts 美国银行证券存单,美国银行证券托存收据224American 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225American option 美式期权226American Stock Exchange 美国股票交易所227amortization①摊销②摊还228amortized cost 摊余成本229amount 金额,合计230amount differ 金额不符231amount due 到期金额232amount of 1 dollar 1元的本利和233analysis 分析234analyst分析师235analytical review 分析性检查236annual audit 年度审计237annual closing 年度结账238annual general meeting 年度股东大会239annualize 按年折算240annualized net present value 折算年度净现值241annual report 年度报告242annuity 年金243annuity due期初年金244annuity in advance预付年金245annuity in arrears迟付年金246annuity method of depreciation 年金折旧法247antedate 填早日期248anticipation 预计,预列249anti-dilution clause 防止稀释条款250anti-pollution investment 消除污染投资251anti-profiteering tax 反暴利税252anti-tax avoidance 反避税253anti-trust legislation 反拖拉斯立法254A/P 应付账款255APB 会计原则委员会256APB Opinion 《会计原则委员会意见书》257Application申请,申请书258applied overhead 已分配间接费用259appraisal 估价260appraisal capital 评估资本261appraisal surplus 估价盈余262appraiser 估价员,估价师263appreciation 增值264appropriated retained earnings 已拨定留存收益,已指定用途留存收益265appropriation 拨款,指拨经费266appropriation account ①拨款账户②留存收益分配账户267appropriation budget拨款预算268approval 核定,审批269approved account 核定账户270approved bond 核定债券271A/R 应收账款272arbitrage 套利,套汇273arbitrage transaction 套利业务,套汇业务274arbitration 仲裁,公断275arithmetical error 算术误差276arm,s-length price 正常价格,公正价格277arm,s-length transaction 一臂之隔交易,正常交易278ARR 会计收益率279arrears①拖欠,欠款②迟付280arrestment 财产扣押281Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所282article 文件条文,合同条款283articles of incorporation公司章程284articles of partnership 合伙契约285articulate 环接286articulated concept 环接观念287artificial intelligence 人工智能288ASB 审计准则委员会289ASE美国股票交易所290Asian Development Bank 亚洲开发银行291Asian dollar 亚洲美元292asking price 索价,卖方报价293assessed value 估定价值294assessment①估定,查定②特别税捐,特别摊派税捐295asset 资产296asset cover 资产担保,资产保证297asset depreciation range 资产折旧年限幅度298asset-liability view 资产-负债观念299asset quality 资产质量300asset retirement 资产退役,资产报废1。

常用会计英语词汇大全

常用会计英语词汇大全差不多词汇acceptance 承兑account 账户,报表accountancy 会计职业accountant 会计师accounting entry会计分录accounting factor 会计要素accounting information 会计信息accounting manual 会计手册accounting period 会计期间accounting policies 会计方针accounting voucher会计凭证accounting 会计acid test ratio 速动比率(酸性测试比率)acquisition 收购adjusting events 调整事项administrative expenses 行政治理费agency cost 代理成本amortization 摊销annual report and accounts 年度报告和报表assets cover 资产担保assets 资产associated company 联营公司audit report 审计报告audit 审计auditing standards 审计准那么bad debts ratio 坏帐比率bad debts 坏帐balance sheet 资产负债表bank charges 银行手续费bank acceptance 银行承兑汇票bank draft 银行汇票bank overdraft 银行透支bank statement 银行对账单bankruptcy 破产basis of apportionment 分摊基础bill of exchange 汇票bill of lading 提单bill payable 应对票据bill receivable 应收票据bill 账单bonus 红利book-keeping 薄记breakeven point 保本点budget center 预算中心budget manual 预算手册budget period 预算期间budget 预算budgetary control 预算操纵business entity 经营个体business unit 经营单位by-product 副产品capacity 生产能力capital assets pricing model 资本资产定价模型capital commitment 承诺资本capital expenditure authorization 资本支出核准capital expenditure control 资本支出操纵capital expenditure 资本支出capital gain 资本收益capital investment appraisal 资本投资评估capital maintenance 资本保全capital surplus 资本盈余capital turnover 资本周转率capital 资本cash account 现金账户cash flow budget 现金流量预算cash flow statement 现金流量表cash flow 现金流量cash ledger 现金分类账cash 现金changeover time 变更时刻chartered entity 特许经济个体cheque register 支票登记薄cheque 支票common cost 共同成本consolidated accounts 合并报表contingent liabilities 或有负债contract cost 合同成本contract costing 合同成本运算controllable cost 可操纵成本cost account 成本账户cost accounting manual 成本手册cost accounting 成本会计cost adjustment 成本调整cost allocation 成本分配cost apportionment 成本分摊cost attribution 成本归属cost audit 成本审计cost benefit analysis 成本效益分析cost center 成本中心cost of capital 资本成本cost of sales 销售成本cost reduction 成本降低cost structure 成本结构cost unit 成本单位cost-volume-profit analysis(CVP) 本量利分析creditor 债权人critical event 关键事项cumulative preference shares 累积优先股current asset 流淌资产current liabilities 流淌负债current ratio 流淌比率debit capacity 举债能力debt ratio 债务比率debtor' age analysis 应收账款账龄分析debtor 债务人;应收账款defects 次品detail ledger 明细分类账general ledger 总分类账deferred expenditure 递延支出departmental budget 部门预算depreciation 折旧development cost 开发成本differential cost 差别成本direct cost 直截了当成本discount rate 贴现率discounted cash flow 现金流量贴现distribution cost 摊销成本dividend per share 每股股利dividend 股利double entry accounting 复式会计double-entry book-keeping 复式薄记earning per share 每股盈利earning ratio 市盈率economic order quantity(EOQ) 经济订购批量efficient market hypothesis 有效市场假设element of cost 成本要素entity 经济个体environmental impact assessment 环境阻碍评判equity share capital 权益股本equity 权益exceptional items 例外事项expected value 期望值expenditure 支出expenses 费用external audit 外部审计fair value 公允价值FIFO 先近先出法final accounts 年终报表finance lease 融资租赁financial accounting 财务会计financial management 财务治理financial planning 财务打算financial statement 财务报表finished goods 产成品fixed asset turnover 固定资产周转率fixed asset 固定资产fixed cost 固定成本flexible budget 弹性预算founder's shares 发起人股份full capacity 满负荷生产能力gearing 举债经营比率(杠杆)going concern concept 连续经营概念goodwill 商誉gross profit 毛利润group accounts 集团报表historical cost accounting 历史成本会计historical cost 历史成本idle time 闲置时刻income and expenditure account 收益和支出报表indirect cost 间接成本insolvency 无力偿付intangible asset 无形资产interest cover 利息保证倍数internal audit 内部审计internal check 内部牵制internal control system 内部操纵体系internal rate of return(IRR) 内含酬劳率inventory 存货investment 投资invoice register 发票登记薄issued share capital 已发行股本joint stock company 股份公司joint venture 合资经营journal 日记账just-in-time production 适时生产just-in-time(JIT) 适时制度key factor 关键因素leaning curve 学习曲线ledger 分类账户letter of credit 信用证leverage 举债经营比率liabilities 负债LIFO 后近先出法liquid assets 变现资产liquidation 清算loan 贷款lower of cost or net realizable value concept 成本或可变净价孰低概念managed cost 治理成本management accounting concept 治理会计概念management accounting 治理会计management audit 治理审计margin cost 边际成本mark-down 降低标价market risk premium 市场风险补偿market share 市场份额marketing cost 营销成本mark-up 提高标价materiality concept 重要性概念merger accounting 兼并会计merger 兼并minority interest 少数股权mixed cost 混合成本net assets 净资产net book value 净账面价值net present value(NPV) 净现值net profit 净利润net realizable value 可变现净值non-adjusting events 非调整事项operating lease 经营租赁operating plans 经营打算operational gearing 经营杠杆opportunity cost 机会成本order 定单ordinary shares 一般股original voucher原始凭证out-of-date cheque 过期支票overhead absorption rate 制造费用分配率overhead cost 制造费用overhead 制造费用owners’ equity 所有者权益parent company 母公司participating preference shares 参与优先股partnership 合伙payback 回收期payments and receipts account 收入和支出报表payroll analysis 工资分析payroll 工资单period cost 期间成本perpetual inventory 永续盘存petty cash account 备用金账户physical inventory 实地盘存preference creditors 优先债权人preference shares 优先股prepayments 预付款项present value 现值prevention cost 预防成本price ratio 市盈率prior year adjustments 往常年度调整product cost 产品成本Product life cycle 产品寿命周期production cost 生产成本profit center 利润中心profit retained for the year 年度利润留存profitability index 盈利指数pro-forma invoice 预开发票project evaluation and review technique 项目评审法promissory note 本票prudent concept 稳健性概念purchase order 订购单purchase requisition 请购单raw material 原材料receivable ledger 应收款项账户registered share capital 注册资本relevancy concept 相关性概念relevant costs 相关成本reliability concept 可靠性概念replacement price 重置价格reserves 留存收益responsibility center 责任中心revenue expenditure 收益支出revenue 收入rolling budget 滚动预算sales ledger 销售分类账sales order 销售定单selling cost 销售成本sensitivity analysis 敏锐性分析shadow prices 影子价格share premium 股票溢价sight draft 即期汇票source and application of funds statement 资金来源和运用表statement of affairs 财务状况表statutory body 法定实体stock control 存货操纵stock turnover 存货周转率stock 存货strategic planning 战略打算sunk cost 沉没成本take-over 接收tangible asset 有形资产total assets 总资产total quality management 全面质量治理trade bill 商业汇票transfer price 转让价格turnover 营业额value added 增加值value analysis 价值分析voucher 凭证weighted average cost of capital加权平均资本成本weighted average price 加权平均价格with resource 有追索权without recourse 无追索权working capital 营运资本write-down 减值zero base budgeting 零基预算zero coupon bond 无息债券。

会计英语词汇

现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumables材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment，furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific `equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Advances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings，beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - reture investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance）在产品计价（work-in-process costing）联产品成本计算（joint products costing）生产成本汇总程序（accumulation process of procluction cost）制造费用差异（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（cost curve）农业生产成本（agriculture production cost）原始成本和重置成本（original cost and replacement cost）工程施工成本直接成本与间接成本（direct cost and indirect cost）可控成本（controllable cost）制造费用分配（manufacturing expenses allocation）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation）期间，费用成本控制程序（procedure of cost control）成本记录（cost entry，cost recorder cost agenda）成本计算分批法（job costing method）直接人工成本差异（direct labor variance）成本控制方法（cost control method）内河运输成本生产费用要素（elements of production expenses）历史成本与未来成本（historical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period）平均成本与个别成本（avorage cost and individual cost）跨期摊提费用分配（inter-period expenses allocation）计划成本（planned cost）数量差异（quantity variance）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost control）副产品成本计算（by-product costing）责任成本（responsibility cost）生产损失核算（production loss accounting）生产成本（production cost）预计成本（predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（factory cost）成本考核（cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach）约当产量比例法（equivalent units method）原始记录（original record）可比产品成本分析（general product cost analysis）成本计算方法（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment）成本差异（cost variance）成本报告（costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划（the plan of product costs）产品成本（product cost）初级会计汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（compound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计致迹╝ccounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）记账凭证（voucher）记账凭证核算形式（Bookkeeping proced ureusing vouchers）记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary）简单分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）虚账户（nominal accounts）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decrease bookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）中级会计固定资产（fixed assets）利润总额利益分配（profit distribution）应计费用（accrued expense）商标权（trademarks and tradenames）净利润（net income）应付利润（profit payable）收益债券（income bonds）利息资本化（capitalization of interests）预付账款（advance to supplier）其他应收款（other receivables）现金（cash）公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）股利（dividend）应交税金（taxes payable）负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专有技术（know-how）专营权（franchises）资本公积（capital reserves）自然资源（natural resources）存货（inventory）偿债基金（sinking fund）长期应付款（long-term payables）长期投资（long-term investments）长期借款（long-term loans）长期负债（long-term liability of long-term debt）财务费用（financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）版权（copyrights）高级会计期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）企业集团（business qroup）年度报告（annual report）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（intercompany transactions in long-term assets）名义货币保全（maintaining capital in units of money）基金论（the fund theory）功能性货币（functional currency）（美）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）换算损益（translation gains or losses）举债经营收购（Leveraged buyouts，简称LBC）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法（comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding company）股票指数期货（stock index futrues）横向销售（crosswise sale）固定汇率（fixed rate）纳税影响法（tax effect method）记账汇率（recording rate）横向合并（horizontal integration）合并前股利（preacquisition dividends）可变现净值（net realizable）企业合并会计（accounting for business combination）平仓盈亏（offset gain and loss）卖出汇率（selling rate）金融期货交易（financial futures transaction）会计利润（accounting income）合并损益表（consolidated income statement）公允价值（fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income tax）个人财务报表（personal financial state-ments）（美）改组计划（reorganization plan）（美）改组（reorganization）复杂权益法（complex equity method）附属公司（associated company）负权人偿金（dividend）浮动汇率（floating rate）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（spculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real setate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（net investment in foreign entities）订量单位：（units of measurement）递延法（deffered method）当代理论（contemporary theory）单一汇率法（singal method）退休金（pension plan）退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币（foreign currency）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange frtrues transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）现行成本/稳值货币会计（current cost/general purchasing power accountin）现行成本（crurent cost）现行成本会计（current cost accounting）先调整后折算法（remeasurement-translation method）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上销售（upstream sale）衍生金融工具（derivative financial instru-ments）销售式融资租赁（sales-type financing lease）向下销售（downstream sale）消费税（consumer tax）一笔交易观（one-transaction opinion）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书（prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi-reorbganization）（美）资本保全（capital maintenance）资本化价值（capitalized value）资本因素（capital factor）资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation）出租人会计（accounting for leases-lessor）持有（产）损益（holding gains losses）持仓盈亏（opsition gain and loss）承租人会计（accounting for leases-leasee）成本回收法（cost recovery method）纵向合并（Vertical integration）综合变动（general change）子公司权益变动（change in ownership of a subsidiary）子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计（fiduciary accounting）（美）财产税（property tax）部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁（leases）租金（rents）企业会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）事业单位会计（accounting for non-profit organizations）事业单位固定资产（fixed assets for non-profit organizations）事业单位固定基金（fixed funds non-profit organizations）事业单位负债（liabilities for non-profit organizations）事业单位对外投资（outside investments fornon-profit organizations）事业单位财务清算（liquidation of non-profit organization）上缴上级支出（payment to the higher authority）上级补助收入（grant from the higher authority）其他收入（miscellaneous gains）科学事业单位资产（scientific researchinstifutes‘assets）科学事业单位支出（scientific researchinstitutes‘expenditures）科学事业单位预算（scientific researchinstitutes‘budgeting）科学事业单位收入（scientific researchinstitutes‘revenues）科学事业单位结余（scientific research institutes‘surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）科学事业单位会计报表分析（scientific research institutes-analysis of accounting statements）科学事业单位会计（sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes-cost maragement）科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure）基金预算收入（fund budget revenue）基金预算结余（surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产（colleges and universities assets）高等学校支出（colleges and universities expenditures）高等学校预算管理方式（budget management method of colleges and universities）高等学校收入（colleges and universities revenues）专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）中华人民共和国预算法（the budget law of the people‘s Republic of China）资金调拨支出（expenditure on allocated and transeferred fund）财政收入（public finance-revemue）财政净资产（public finance-net assets）财政负债（public finance-liabilities）财政补助收入（grant from the state）拨入专款（restricted appropriation）注会师考试《审计》中的128个英文单词1.audit 审计2.attestation 鉴证3.credibility 可信赖程度4.audit of financial statements 财务报表审计5.agreed-upon procedures 执行商定程序6.high levels of assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托人17.change CPA更换注册会计师18.the existing CPA 现任注册会计师19.the successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue the audit report 出具审计报告22.expert 专家23.the board of directors 董事会24.knowledge of the entity‘ s business 了解被审计单位情况25.assess material misstatement risks评估重大错报风险26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围27.a general knowledge of ——初步了解―――的情况28.a more knowledge of——进一步了解的情况29.the prior year‘s working papers 以前年度工作底稿30.minutes of meeting 会议纪要31.business risks 经营风险32.appropriateness适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 持续经营假设36.audit plan 审计计划37.significant audit areas 重点审计领域38.error 错误39.fraud舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materialiy 重要性46.exceed the materiality level 超过重要性水平47.approach the materiality level 接近重要性水平48.an acceptably low level 可接受水平49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 小规模企业63.accounting system 会计系统64.test of control 控制测试65.walk-through test 穿行测试munication 沟通67.flow chart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions 认定72.esistence 存在73.occurrence 发生pleteness 完整性75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cutoff 截止78.accuracy 准确性79.classification 分类80.inspection 检查81.supervision of counting 监盘82.observation 观察83.confirmation 函证putation 计算85.analytical procedures 分析程序86.vouch 核对87.trace 追查88.audit sampling 审计抽样89.error 误差90.expected error 预期误差91.population 总体92.sampling risk 抽样风险93.non- sampling risk 非抽样风险94.sampling unit 抽样单位95.statistical sampling 统计抽样96.tolerable error 可容忍误差97.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk of incorrect rejection 误拒风险100. the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.index and cross-referencing 索引和交叉索引103.cash receipt 现金收入104.cash disbursement现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日 realizable value 可变现净值109.storeroom 仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negative confirmation request消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking 存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity 被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion否定意见会计英语词汇大全1AAA 美国会计学会2Abacus《算盘》杂志3abacus 算盘考试大论坛4Abandonment废弃,报废;委付5abandonment value 废弃价值6abatement①减免②冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par 超过票面价值11above the line线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本计算法20abstract 摘要表考试大论坛21abuse 滥用职权22abuse of tax shelter 滥用避税项目23ACCA特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款27acceptance①承兑②已承兑票据③验收28acceptance bill 承兑票据29acceptance register 承兑票据登记簿30acceptance sampling验收抽样31access time 存取时间32accommodation 融通33accommodation bill 融通票据34accommodation endorsement 融通背书35account①账户,会计科目②账簿,报表③账目,账项④记账36accountability 经营责任,会计责任37accountability unit 责任单位38Accountancy 《会计》杂志39accountancy 会计40accountant 会计员,会计师41accountant general 会计主任,总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任44accountant,s report 会计师报告45accountant,s responsibility 会计师职责46account form 账户式,账式47accounting①会计②会计学48accounting assumption 会计假定,会计假设49accounting basis 会计基准,会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54accounting corporation 会计公司55accounting cycle 会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity 会计主体,会计个体61accounting entry 会计分录62accounting equation 会计等式63accounting event 会计事项64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所考试大论坛66Accounting Hall of Fame 会计名人堂67accounting harmonization 会计协调化68accounting identity 会计恒等式69accounting income 会计收益70accounting information 会计信息71accounting information system 会计信息系统72accounting internationalization 会计国际化73accounting journals 会计杂志74accounting legislation 会计法规75accounting manual 会计手册76accounting objective 会计目标77accounting period 会计期78accounting policies 会计政策79accounting postulate 会计假设80accounting practice 会计实务81accounting principle 会计原则82Accounting Principle Board 会计原则委员会83accounting procedures 会计程序84accounting profession 会计职业,会计专业85accounting rate of return 会计收益率86accounting records 会计记录,会计簿籍87Accounting Review 《会计评论》88accounting rules 会计规则89Accounting Series Release 《会计公告文件》90accounting service 会计服务91accounting software 会计软件92accounting standard 会计标准,会计准则93accounting standardization 会计标准化94Accounting Standards Board 会计准则委员会(英) 95Accounting Standards Committee 会计准则委员会(英)96accounting system①会计制度②会计系统97accounting technique 会计技术98accounting theory 会计理论99accounting transaction 会计业务,会计账务100Accounting Trend and Techniques 《会计趋势和会计技术》101accounting unit 会计单位102accounting valuation 会计计价103accounting year 会计年度104accounts 会计账簿,会计报表105account sales 承销清单,承销报告单106accounts payable 应付账款107accounts receivable 应收账款108accounts receivable aging schedule 应收账款账龄分析表109accounts receivable assigned 已转让应收账款110accounts receivable collection period应收账款收款期111accounts receivable discounted 已贴现应收账款112accounts receivable financing 应收账款筹资,应收账款融资113accounts receivable management 应收账款管理114accounts receivable turnover 应收账款周转率,应收账款周转次数115accretion 增殖116accrual basis accounting 应计制会计,权责发生制会计117accrued asset 应计资产118accrued expense 应计费用119accrued liability 应计负债120accrued revenue 应计收入121accumulated depreciation 累计折旧122accumulated dividend 累计股利123accumulated earnings tax 累积盈余税,累积收益税124accumulation 累积,累计125acid test ratio 酸性试验比率126acquired company 被盘购公司,被兼并公司127acquisition 购置,盘购128acquisition accounting 盘购会计129acquisition cost 购置成本130acquisition decision 购置决策131acquisition excess 盘购超支。

会计英语词汇

会计英语词汇内部编号：（YUUT-TBBY-MMUT-URRUY-UOOY-DBUYI-0128）Chapter1Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。

会计英语词汇

会计英语词汇 Prepared on 22 November 2020C h a p t e r 1 Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。

会计英语词汇

1·Accounting会计，会计核算，会计学2·Financial accounting财务会计3．Reliability可靠性4．Relevance相关性5．Comparability可比性6．Consistency一贯性7．Timeliness及时性8·Understandability明晰性、9·Feedback value反馈价值10·Predict value预测价值11。

Assets资产12．Liabilities负债13．Equity权益14．Investment by owners所有者投入15．Distributions to owners 所有者分配16．Comprehensive income综合收益17．Revenues收入。

18．Expenses费用19．Gains收益‘20．Losses损失21．Accrual basis权责发生制22．Cash basis收付实现制23．Revenue expenditure 收益性支出24．Capital expenditure资本性支出25．Materiality重要性26．Conservatism谨慎原则27．Matching配比原则28．Historical cost历史成本29．Industry practices实质重于形式30．Accounting equation会计方程式，会计恒等式3 1．The cost-benefit relationship成本收益比较原则1.SEC美国证券交易委员会2．AICPA美国注册会计师协会3．FASB财务会计准则制定委员会4．GASB政府会计准则制定委员会5．American Accounting Association美国会计学会6．IMA管理会计协会7．FEI财务执行协会Key Words：1．Account账户，会计科目2．Ledger分类账3．General ledger总分类账4．Subsidiary ledger明细分类账5．Journal日记账，分录账6．General journal普通日记账7．Special journal特种日记账8．Journal entry分录9．Journalization登记分录10．Posting过账11．Trial balance试算平衡表12．Adjusted trial balance调整过的试算平衡表13．Post—closing trial balance结账后的试算平衡表14．Adjusting entries调整分录15．Closing entries结账分录16．Double—entry system复式记账法17．Reversing entries冲销分录，反向分录18．Income summary本年利润19．Work sheet结账计算表，工作底稿，计算表20. Retained earning 留存收益2 1．Nominal or temporary accounts名义账户，临时账户22．Permanent or real account。

常用会计英语词汇汇总

常用会计英语词汇汇总- Assets: 资产- Liabilities: 负债- Equity: 资本- Revenue: 收入- Expenses: 费用- Depreciation: 折旧- Amortization: 摊销- Net profit: 净利润- Gross profit: 毛利润- Balance sheet: 资产负债表- Cash flow statement: 现金流量表- General ledger: 总分类账- Trial balance: 试算平衡表- Cash flow: 现金流- Cost of goods sold: 销售成本- Gross margin: 毛利率- Tax payable: 应交税费- Accounts payable: 应付账款- Accounts receivable: 应收账款- Accruals: 预提项目- Accrued expenses: 应计费用- Audit: 审计- Audit trail: 审计追踪- Financial statements: 财务报表- Bookkeeping: 簿记- Journal entries: 分录- Cash basis accounting: 现金会计- Accrual basis accounting: 权责发生制会计- Accounts payable turnover: 应付账款周转率- Accounts receivable turnover: 应收账款周转率- Return on assets: 资产收益率- Return on investment: 投资回报率- Cost accounting: 成本会计- Managerial accounting: 管理会计- Financial analysis: 财务分析- Budgeting: 预算编制- Forensic accounting: 司法会计。

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。

会计专业英语词汇

1123 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 bonds
1183 买卖远汇折价 discount on forward ex-change contract
1184 应收收益 earned revenue receivable
1185 应收退税款 income tax refund receivable
151 租赁资产 leased assets
1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable
114 应收帐款 accounts receivable
1141 应收帐款 accounts receivable
112 短期投资 short-term investment
1121 短期投资 -股票 short-term investments - stock
1122 短期投资 -短期票券 short-term investments - short-term notes and bills
1224 在制品 work in process
1225 委外加工 work in process - outsourced
1226es
1228 在途原物料 materials and supplies in transit

会计科目英语基本词汇

会计科目英语基本词汇1. Current Assets：流动资产2. Fixed Assets：固定资产3. Intangible Assets：无形资产4. Accounts Receivable：应收账款5. Inventory：存货6. Cash and Cash Equivalents：现金及现金等价物7. Prepaid Expenses：预付费用1. Current Liabilities：流动负债2. Long-term Liabilities：长期负债3. Accounts Payable：应付账款4. Short-term Loans Payable：短期借款5. Bonds Payable：应付债券6. Accrued Expenses Payable：应计费用7. Deferred Revenue：递延收益三、所有者权益类1. Shareholder's Equity：股东权益2. Common Stock：普通股3. Preferred Stock：优先股4. Capital Surplus：资本公积5. Retained Earnings：留存收益6. Accumulated Other Comprehensive Income：其他综合收益累计额1. Cost of Goods Sold：销售成本2. Depreciation Expense：折旧费用3. Amortization Expense：摊销费用4. Direct Labor Cost：直接人工成本5. Indirect Labor Cost：间接人工成本6. Production Overhead：生产间接费用1. Sales Revenue：销售收入2. Service Revenue：服务收入3. Interest Income：利息收入4. Dividend Income：股利收入5. Rental Income：租金收入6. Gain on Sale of Assets：资产出售收益1. Operating Expenses：营业费用2. Administrative Expenses：管理费用3. Selling Expenses：销售费用4. Financial Expenses：财务费用5. Research and Development Expenses：研发费用6. Income Tax Expense：所得税费用以上是关于会计科目的英语基本词汇，希望能对您的学习和工作有所帮助。

会计专业英语词汇大全

会计专业英语词汇大全（一）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' depreciation Account 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 ratio Acquisition 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。

会计英语词汇大汇总

accountbill帐单
accountbooks帐
accountclassification帐户分类
accountcurrent往来帐
accountformofbalancesheet帐户式资产负债表
accountformofprofitandlossstatement帐户式损益表
accountpayable应付帐款
受托代销商品Commissionedandsellthegoodsonacommissionbasis
存货跌价准备Inventoryfallingpricereserves
分期收款发出商品Collectmoneyandsendoutthegoodsbystages
待摊费用Deferredandprepaidexpenses
材料成本差异Materialscostvariance
自制半成品Semi-Finishedgoods
库存商品Finishedgoods
商品进销差价Differencesbetweenpurchasingandsellingprice
委托加工物资Workinprocess-outsourced
委托代销商品Trusttoandsellthegoodsonacommissionbasis
资产负债表：balancesheet可以不大写b
利润表：incomestatements(orstatementsofincome)
利润分配表：retainedearnings
现金流量表：cashflows
市场部Marketing
销售部SalesDepartment（也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
应收款Accountreceivable

会计专业英语词汇

会计专业英语词汇以下是一些常见的会计专业英语词汇：1.Accounting 会计2.Accounting Principles 会计准则3.Accruals 应计制4.Adjusting Entries 调整分录5.Allowance for Doubtful Accounts 坏账备抵6.Audit 审计7.Balance Sheet 资产负债表8.Bank Reconciliation 银行对账9.Bookkeeping 簿记10.Bottom Line 净利润11.Capital 资本12.Cash Flow Statement 现金流量表13.Chart of Accounts 会计科目表14.Consolidated Statement of Income and Retained Earnings 合并收益和留存收益表15.Cost Accounting 成本会计16.Debits and Credits 借项和贷项17.Financial Statement 财务报表18.General Ledger 总分类账19.Income Statement 利润表20.Journal Entries 日记账分录21.Ledger 分户账22.Management Accounting 管理会计23.Payroll Accounting 工薪会计24.Trial Balance 试算表25.Transaction 交易26.Variance Analysis 方差分析27.Worksheet 工作底稿28.Year-End Close 年终结算29.Asset 资产30.Liability 负债31.Owner's Equity 所有者权益32.Revenue 收入33.Expense 费用34.Depreciation 折旧35.Income Statement 利润表36.Balance Sheet 资产负债表37.Statement of Owner's Equity 所有者权益表。

会计相关英语词汇

会计(Accounting):一门记录、分析、管理和报告财务信息的学科。

会计科目(Accountant’s科目):会计账簿中的分类体系，用于分类和记录企业的财务活动。

资产负债表(Balance Sheet):一份反映企业在某一时点财务状况的财务报表，列出了企业的资产、负债和所有者权益。

利润表(Income Statement):一份反映企业在一定期间内收入、支出和盈利情况的财务报表。

现金流量表(Cash Flow Statement):一份反映企业现金流入和流出情况的财务报表，包括经营活动、投资活动和筹资活动产生的现金流量。

会计周期(Accounting period):企业进行会计核算的时间范围，通常为一年。

会计凭证(Accounting凭证):用于记录会计交易的文件，包括收据、发票等。

会计软件(Accounting software):用于会计流程的软件，如记账、报表生成等。

税务会计(Tax accounting):一种会计方法，旨在遵守税法规定，正确计算和缴纳税款。

常用会计英语词汇汇总

常用会计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)XXX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管帐参照时代 A(16)accrual concept应计观点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收购管帐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 XXX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)XXXA (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1B (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)风险身分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应收单子B (61)bin card存货记实卡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复位工夫B (68)budget预算B (69)XXXB (70)budget cost allowance预算本钱折让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业务个别B (77)business unit谋划单元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出产本领比率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2C (87)capital expenditure authorization本钱付出批准 C(88)capital expenditure control本钱付出掌握 C (89)capital expenditure proposal本钱付出申请 C (90)capital funding planning本钱基金筹集打算C (91)capital gain本钱收益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本钱周转率C (97)card记实卡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现时本钱管帐C (108)center中央C (109)changeover time变更时间C (110)chartered entity特许经济个别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答应确认管帐C (117)common cost配合本钱C (118)company XXXC (119)company XXXC (120)competitive position竞争能力状况C (121)concept概念C (122)XXX跨行业企业C (123)consistency concept一致性概念C (124)consolidated accounts合并报表C (125)XXXC (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3C (131)contract cost合同成本C (132)contract costing条约本钱计较C (133)contribution XXXC (134)contribution chart进献图C (135)control控制C (136)control account掌握账户C (137)control limits控制限度C (138)XXX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可转换为股票的存款 C (142)XXX评价C (143)XXX计划C (144)XXX社会敷XXX (145)cost本钱C (146)cost account成本账户C (147)cost accounting成本会计C (148)cost accounting manual本钱手册C (149)cost adjustment成本调整C (150)cost allocation成本分配C (151)cost apportionment成天职摊C (152)cost attribution成本归属C (153)cost audit本钱审计C (154)cost XXX成本效益分析C (155)cost center本钱中央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非符合本钱C (160)cost of sales销售成本C (161)cost reduction本钱下降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贷项告诉C (167)credit report信贷敷陈书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枢纽事项C (172)critical path关键路线C (173)cumulative preference shares积累优先股 C (174)current asset活动资产4C (175)current cost accounting现时本钱管帐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停止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借项告诉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)XXX递延付出D (194)XXXD (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开辟本钱D (202)differential cost不同本钱D (203)direct cost直接本钱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酌量本钱D (212)distribution cost摊销本钱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5D (219)dog疲软产品D (220)double entry accounting复式管帐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每股红利E (226)earning ratio市盈率E (227)XXX(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本钱要素E (231)entity经济个别E (232)environmental audit环境审计E (233)environmental impact assessment环境影响评判 E (234)EOQ经济订购批量E (235)equity权益E (236)equity method of accounting权益法管帐计较 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)XXX付出E (243)expenses费用E (244)external audit内部审计E (245)external failure cost内部损失本钱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反应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财政管帐F (255)financial accounts calendar adjustment财政报表的日用工夫调解F (256)financial management财政办理F (257)financial planning财务计划F (258)financial statement财务报表F (259)finished goods完制品F (260)fixed asset牢固资产F (261)fixed overhead固定制造费用F (262)fixed asset turnover牢固资产周转率6F (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 XXX资金流量表F (270)forecasting预测F (271)XXXF (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基金管帐F (276)XXX根基管帐观点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目标同等性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 XXX报表H (291)high-geared高结合杠杆(比例)H (292)hire XXX租购H (293)historical cost历史成本H (294)historical cost accounting汗青本钱管帐H (295)hours小时H (296)hurdle rate最低可接受的报酬率I (297)ideal standard幻想尺度I (298)XXX闲置出产本领比率I (299)idle time闲置工夫I (300)XXX非记名账户I (301)imprest system定额备用制度I (302)income and expenditure account收益和付出报表I (303)incomplete records不美满记实I (304)incremental cost增量本钱I (305)incremental yield增量产出率I (306)indirect cost直接本钱7I (307)indirect hours直接小时I (308)insolvency有力偿付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内部牵制I (316)internal control system内部掌握系统I (317)internal failure cost内部损失本钱I (318)internal rate of return(IRR)内含报酬率I (319)inventory存货I (320)investment投资I (321)XXXI (322)invoice register登记薄I (323)issued share capital已发行股本J (324)job订单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)XXX产品J (330)XXXJ (331)joint XXX合资谋划J (332)journal日记账J (333)just-in-time(JIT)合时制度J (334)just-in-time production合时出产J (335)just-in-time purchasing适时购买K (336)key factor枢纽身分L (337)labour人工L (338)labour transfer note野生转移单L (339)leaning curve研究曲线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欠债L (345)life cycle costing寿命周期本钱计较L (346)LIFO后近先出法L (347)XXXL (348)limiting factor限定身分L (349)line-item budget明细付出预算L (350)liner programming线性规划8L (351)liquid assets变现资产L (352)liquidation清理L (353)liquidity ratios易变现比率L (354)loan存款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 XXX本钱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管理会计M (364)management accounting concept办理睬计观点M (365)management accounting guides办理睬计指点目标M (366)management audit办理审计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安全边际比率M (371)margin cost边际成本M (372)margin costing边沿本钱计较M (373)mark-down下降标价M (374)mark-up进步标价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资料转移单M (383)XXX设立细则M (384)merger吞并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净账面代价N (390)net liquid funds净可变现资金N (391)net margin净边沿N (392)net present value(NPV)净现值N (393)net profit净利润9N (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)XXX代理持有股份N (401)non-adjusting events非调解事项N (402)non-XXX非财务业绩计量N (403)non-integrated accounts非综合报表N (404)non-liner programming非线性计划N (405)non-XXX无表决权的股份N (406)notional cost名义本钱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资产欠债表外筹资O (412)offer for sale标价出卖O (413)operating budget经营预算O (414)operating lease经营租赁O (415)operating statement业务报表O (416)operation time操纵工夫O (417)XXX经营控制O (418)XXX经营杠杆O (419)operating plans谋划打算O (420)opportunity cost机会成本O (421)order定单O (422)ordinary shares通俗股O (423)out-of-date cheque过期支票O (424)over XXX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跨越业务资金的谋划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10P (438)XXX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)XXX永续盘存P (444)personal account记名账户P (445)PEPT工程评审法P (446)petty cash account备用金账户P (447)XXX备用金凭据P (448)physical inventory实地皮存P (449)planning计划P (450)planning horizon计划时限P (451)planning period打算时代P (452)policy cost政策成本P (453)position audit状况审计P (454)post balance sheet events资产欠债表编后事项P (455)practical capacity实践出产本领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)XXXP (472)pro-forma invoice预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产物寿命周期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11P (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 XXX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公布公司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支出和领取报表R (505)receivable ledger应收款子账户R (506)redeemable shares可赎回股分R (507)redemption赎回R (508)registered share capital注册本钱R (509)rejects制品R (510)relevancy concept相关性概念R (511)relevant costs相干本钱R (512)relevant range相干规模R (513)reliability concept牢靠性观点R (514)replacement price重置代价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残剩收益R (521)XXXR (522)retention money保存款额R (523)return on capital employed运用资本报酬率R (524)returns退回R (525)revenue支出12R (526)XXXR (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转动预算R (531)rolling forecast转动展望S (532)sales ledger销售分类账S (533)sales order贩卖订单S (534)sales per XXX每员工销售额S (535)scrap废物S (536)scrip issue红股刊行S (537)secured creditors有担保的债权人S (538)segmental reporting分部敷陈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敏锐性阐发S (543)service cost center效劳本钱中央S (544)service costing服务成本计算S (545)set-up time安装时间S (546)shadow prices影子代价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社会义务本钱S (556)sole trader独资谋划者S (560)statement of account营业账单S (561)statement of affairs财务状况表S (562)XXX法定实体S (563)stock存货S (564)stock control存货掌握S (565)stock XXX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13S (570)strategic planning计谋打算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漂浮本钱S (576)supply estimate预算估量S (577)supply expenditure预算付出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计谋T (583)take-over接收T (584)tangible asset有形资产T (585)tangible fixed asset statement无形牢固资产表T (586)target cost目标本钱T (587)XXX设备综合工程学T (588)throughput accounting生产量会计T (589)time工夫T (590)time sheet时间记录表T (591)total assets总资产T (592)total quality management周全质量办理T (593)total stocks存货合计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直达工夫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少接收或多接收的制造用度U (605)uniform accounting同一管帐U (606)uniform costing同一本钱计较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凭据14W (614)waiting time等候时间W (615)waste制品(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营运本钱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破产展望计分法。

1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。

会计英语词汇大汇总，要背熟哦！2018-01-06会计说会计说汇集财会行业的最新政策，实操干货>>作为一名合格的财务工作人员，除了专业技能，英语也是大家要注意提升的方面哦~kavin老师为大家整理汇总了会计英语词汇，赶快收藏对照查看哦~accountantgenaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related tospecific 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市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk主任supervisor经理Manager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge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Coferemce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Transpotation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总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative 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Travelling expense工会经费Labour 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Labour insurance医疗保险费Medical insurance会议费Coferemce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Wrappage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Bcreditor''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着作权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 VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT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 VAT changeover未交增值税Unpaid VAT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 changerover 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Paicl-up capital实收股本Paid-up stock已归还投资InvestmentReturned公积资本公积Capital reserve资本(或股本)溢价Cpital(orStock) 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 expension fund利润归还投资Profits capitalizad 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 chengeover 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 capitalizad 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CommonStock 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Coferemce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Transpotation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包装物出租Wrappage 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-OPERATING 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Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative 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Travelling expense工会经费Labour 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Labour insurance医疗保险费Medical insurance会议费Coferemce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 adjustment。