会计英语单词
会计专业常用英语词汇
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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。
会计英语必背单词
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会计必背单词,替学Financial Accounting的同学们找来的~一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents'100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 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 year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capital3101 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 stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture 4105 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 4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 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 revenue5201 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 5203 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 revenue5301 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 charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 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 value5405 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Expenses5501 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 fees5502 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 tax5503 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 cost5601 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 outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment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 consumbles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Adanvances 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 - return 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。
会计英语单词
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会计英语词汇大全:account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表Accounting period 会计期间accounting year 或financial year 会计年度accountant 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 flows1、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帐目名词一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物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 income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on V AT已交税金Paying tax转出未交增值税Unpaid V AT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings 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Vehicle 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Investment Returned公积资本公积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 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Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费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-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 value5405 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。
财经英语单词--会计
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Unit 4 AccountingPART I Fundamentals to Accounting第一部分会计基本原理1.accounting[ə'kaʊntɪŋ]n. 会计2.double-entry system复式记账法2-1 Dr.(Debit) 借记2-2 Cr.(Credit) 贷记3.accounting basic assumption会计基本假设4.accounting entity会计主体5.going concern持续经营6.accounting periods会计分期7.monetary measurement货币计量8.accounting basis会计基础9.accrual[ə'krʊəl]basis权责发生制【讲解】accrual n. 自然增长,权责发生制原则,应计项目accrual concept 应计概念accrue [ə'kruː] v. 积累,自然增长或利益增加,产生10.accounting policies会计政策11.substance over form实质重于形式12.accounting elements会计要素13.recognition[rekəg'nɪʃ(ə)n] n. 确认13-1 initial recognition[rekəg'nɪʃ(ə)n]初始确认【讲解】recognize ['rɛkəg'naɪz] v. 确认14.measurement['meʒəm(ə)nt] n. 计量14-1 subsequent ['sʌbsɪkw(ə)nt] measurement 后续计量15.asset['æset] n. 资产16.liability[laɪə'bɪlɪtɪ] n. 负债17.owners’ equity所有者权益18.shareholder’s equity股东权益19.expense[ɪk'spens; ek-] n. 费用20.profit['prɒfɪt] n. 利润21.residual[rɪ'zɪdjʊəl]equity剩余权益22.residual claim剩余索取权23.capital['kæpɪt(ə)l] n. 资本24.gains[ɡeinz] n. 利得25.loss[lɒs] n. 损失26.Retained earnings留存收益27.Share premium股本溢价28.historical cost历史成本【讲解】historical [hɪ'stɒrɪk(ə)l] adj. 历史的,历史上的historic [hɪ'stɒrɪk] adj. 有历史意义的,历史上著名的28-1 replacement [rɪ'pleɪsm(ə)nt] cost 重置成本29.Balance Sheet/Statement of Financial Position资产负债表29-1 Income Statement 利润表29-2 Cash Flow Statement 现金流量表29-3 Statement of changes in owners’equity (or shareholders’equity) 所有者权益(股东权益)变动表29-4 notes [nəʊts] n. 附注PART II Financial Assets*第二部分金融资产*30.financial assets金融资产e.g. A financial instrument is any contract that gives rise to a financial asset of one enterprise and a financial liability or equity instrument of another enterprise.【讲解】give rise to 引起,导致31.cash on hand 库存现金32.bank deposits[dɪ'pɒzɪt]银行存款33.A/R, account receivable应收账款34.notes receivable应收票据35.others receivable其他应收款项36.equity investment股权投资37.bond investment债券投资38.derivative financial instrument衍生金融工具39.active market活跃市场40.quotation[kwə(ʊ)'teɪʃ(ə)n]n. 报价41.financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产41-1 those designated as at fair value through profit or loss 指定为以公允价值计量且其变动计入当期损益的金融资产41-2 financial assets held for trading 交易性金融资产42.financial liability金融负债43.transaction costs交易费用43-1 incremental external cost 新增的外部费用【讲解】incremental [ɪnkrə'məntl] adj. 增量的,增值的44.cash dividend declared but not distributed 已宣告但尚未发放的现金股利投资收益45.profit and loss arising from fair value changes公允价值变动损益46.Held-to-maturity investments持有至到期投资47.amortized cost摊余成本【讲解】amortized [ə'mɔ:taizd]adj. 分期偿还的,已摊销的48.effective interest rate实际利率49.loan[ləʊn] n. 贷款50.receivables[ri'si:vəblz] n. 应收账款51.available-for-sale financial assets可供出售金融资产52.impairment of financial assets金融资产减值52-1 impairment loss of financial assets 金融资产减值损失53.transfer of financial assets金融资产转移53-1 transfer of the financial asset in its entirety 金融资产整体转移53-2 transfer of a part of the financial asset 金融资产部分转移54.derecognition[diː'rekəg'nɪʃən] n. 终止确认,撤销承认54-1 derecognize [diː'rekəgnaɪz] v. 撤销承认e.g. An enterprise shall derecognize a financial liability (or part of it) only whenthe underlying present obligation (or part of it) is discharged/cancelled. 【译】金融负债的现时义务全部或部分已经解除的,才能终止确认该金融负债或其一部分。
会计类英语单词
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会计类英语单词一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents´100901 外埠存款Other city Cash in bank´100902 银行本票Cashier´s cheque´100903 银行汇票Bank draft´100904 信用卡Credit card´100905 信用证保证金L/C Guarantee deposits´100906 存出投资款Refundable deposits1101 短期投资Short-term investments´110101 股票Short-term investments - stock´110102 债券Short-term investments - corporate bonds´110103 基金Short-term investments - corporate funds´110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks´140101 股票投资Investment on stocks´140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds´140201 债券投资Investment on bonds´140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor´s rights investment depreciation reserves1431 委托贷款Entrust loans´143101 本金Principal´143102 利息Interest´143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material´160101 专用材料Special-purpose material´160102 专用设备Special-purpose equipment´160103 预付大型设备款Prepayments for equipment´160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income´191101待处理流动资产损溢Wait deal intangible assets loss or income´191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable´217101 应交增值税value added tax payable´21710101 进项税额Withholdings on VAT´21710102 已交税金Paying tax´21710103 转出未交增值税Unpaid VAT changeover´21710104 减免税款Tax deduction´21710105 销项税额Substituted money on VAT´21710106 出口退税Tax reimbursement for export´21710107 进项税额转出Changeover withnoldings on VAT´21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax ´21710109 转出多交增值税Overpaid VAT changeover´21710110 未交增值税Unpaid VAT´217102 应交营业税Business tax payable´217103 应交消费税Consumption tax payable´217104 应交资源税Resources tax payable´217105 应交所得税Income tax payable´217106 应交土地增值税Increment tax on land value payable´217107 应交城市维护建设税Tax for maintaining and building cities payable ´217108 应交房产税Housing property tax payable´217109 应交土地使用税Tenure tax payable´217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable´217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable´231101 债券面值Face value, Par value´231102 债券溢价Premium on bonds´231103 债券折价Discount on bonds´231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS´ EQUITY资本Capita3101 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 stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve´311101 资本(或股本)溢价Cpital(or Stock) premium´311102 接受捐赠非现金资产准备Receive non-cash donate reserve´311103 股权投资准备Stock right investment reserves´311105 拨款转入Allocate sums changeover in´311106 外币资本折算差额Foreign currency capital´311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves´312101 法定盈余公积Legal surplus´312102 任意盈余公积Free surplus reserves´312103 法定公益金Legal public welfare fund´312104 储备基金Reserve fund´312105 企业发展基金Enterprise expension fund´312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution´314101 其他转入Other chengeover in´314102 提取法定盈余公积Withdrawal legal surplus´314103 提取法定公益金Withdrawal legal public welfare funds´314104 提取储备基金Withdrawal reserve fund´314105 提取企业发展基金Withdrawal reserve for business expansion´314106 提取职工奖励及福利基金Withdrawal staff and workers´ bonus and welfare fund´314107 利润归还投资Profits capitalizad on return of investment´314108 应付优先股股利Preferred Stock dividends payable´314109 提取任意盈余公积Withdrawal other common accumulation fund ´314110 应付普通股股利Common Stock dividends payable´314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)´314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture´410101 基本生产成本Base cost of manufacture´410102 辅助生产成本Auxiliary cost of manufacture4105 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 cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 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 revenue5201 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 5203 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 revenue5301 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 charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 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 value5405 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Expenses5501 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 fees5502 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 tax5503 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 cost5601 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 outlay5701 所得税Income tax以前年度损益调整Prior year income adjustmen。
会计专业英语复习单词和句子翻译
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Lession 1Information system 信息系统Modern business 现代企业Financinal position 财务状况Financial data 财务数据Financial strength 财务实力Financial report 财务报告Accounting process 会计过程,会计处理方法Financial accounting 财务会计Decision making 决策Managerial accounting 管理会计Financial executives 财务经理Performance report 业绩报告Cost-benefit data 成本-效益数据Cost accounting 成本会计T ax accounting 税务会计Budgetary accounting 预算会计Governmental and not-for-profit accounting 政府及非营利组织会计Human resources accounting 人力资源会计Environmental accounting 环境会计Social accounting 社会会计International accounting 国际会计T ax returns 纳税申报单Lesson 2Financial statement (report) 财务报表(报告)Balance sheet 平衡表,资产负债表Income statement 收益表,损益表Statement of cash flows 现金流量表Owners’equity 业主权益At a glance 一瞥Accounting equation 会计等式,会计平衡式,会计方程式Current asset 流动资产Long-term asset 长期资产Normal operating cycle 正常经营周期Other than 除……外,处了Marketable securities 上市证券,有价证券Accounts receivable 应收帐款Prepaid insurance 预付保险费Supplies on hand 在用物料Fixed assets 固定资产Rather than 而不是Plant and equipment 厂场设备Depreciable asset 应折旧资产Original cost 原始成本Store fixtures 店面装置Accumulated depreciation 累计折旧,累积折旧Book value 账面价值Intangible asset 无形资产Lession3Current liability 流动负债Notes payable 应付票据Accrued salaries payable 应付账款Accured salaries payable 应计未付薪金Income tax payable 应付所得税Property tax payable 应付财产税Mortgage payable 应付抵押借款Bonds payable 应付债券,应付公司券Sole proprietorship 独资State corporation law 州公司法(美国)Capital stock 股本Retained earnings 留存收益,保留盈利Legal restrictions 法律约束Undistributed earnings 未分配收益,未分配盈利Engage in 参与Board of directors 董事会Divedend payable 应付股利Lesson4Merchandising company 商业公司Net income 净收益Net loss 净损失Operating results 经营成果Cost of goods sold 销售成本,商品销售成本Operating expenses 营业费用,经营费用Sales returns and allowances 销货退回及折让Sales discounts 销货(售)折让Gross sales 销货(售)总额Net sales 销货(售)净额Beginning inventory 期初存货Net purchases 购货净额Ending inventory 期末存货Purchases returns and allowances 购货退还及折让Purchases discounts 购货折扣Transportation in 购货运费Transportation out 销货运费Cost of goods available for sale 可供销售的商品成本Gross profit on sales 销货(售)毛利Selling expenses 销货(售)费用Administrative expenses 管理费用Sales salaries expense 销货(售)人员薪金Advertising expenses 广告费Depreciation expense 折旧费Insurance expense 保险费Rent expense 租赁费,租金Office salaries expense 办事人员薪金Utilities expense 公用事业(水、电、热)费Supplies expense 物料用品费Interest expense 利息收益Interest income 利息费用Relate to 与……有关Financial income and ex pense 财务收益和费用Extraordinary items 非常项目Lession5“two-column”account 两栏式账户Normal balance 正常余额Double-entry bookkeeping system 复式记账法,复式记账系统Source document 原始凭证Check stub 支票存根A set of 一组,一套Records of original entry 原始记录簿Chart of accounts 账户一览表,会计科目表Income summary 收益汇总,损益汇总Control account 控制账户,统驭账户,统制账户Subsidiary ledger 辅助分类账,明细分类账Perpetual inventory system 永续盘存制Lession 6Special journal 特种日记账General journal 普通日记账In consrast to 与此对比,与此相反In addition to 除。
会计类英语单词
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会计类英语单词一、导言英语作为国际通用语言,在现代社会中扮演着重要的角色。
学习会计类英语单词对于从事会计相关工作的人员来说尤为重要。
本文将介绍一些常用的会计类英语单词及其释义,帮助读者更好地理解和掌握这些专业术语。
二、常用会计类英语单词1. Accountant:会计师2. Accrual:应计3. Asset:资产4. Audit:审计5. Balance sheet:资产负债表6. Budget:预算7. Depreciation:折旧8. Equity:股本9. Expense:费用10. Financial statement:财务报表11. Income statement:利润表12. Interest:利息13. Ledger:总账14. Liabilities:负债15. Profit:利润16. Revenue:收入17. Tax:税收18. Trial balance:试算平衡表19. Wage:工资20. Working capital:营运资本三、对会计类英语单词的进一步解读1. Accountant(会计师)Accountant指的是负责处理和记录财务和税务事务的专业人员。
他们负责准确地记录和分析财务数据,并根据法律法规进行合规处理。
2. Accrual(应计)Accrual是指在会计报表中记录收入和费用时,以实际发生的时间为准。
这意味着即使在现金流发生之前或之后,也要将相关项目计入账目。
3. Asset(资产)Asset是指企业所拥有的有形或无形的东西,具有经济价值。
资产可以包括现金、股票、土地、建筑物等。
4. Audit(审计)Audit是指对企业的财务记录进行全面检查和评估的过程。
审计的目的是确认财务数据的真实性和准确性,以及检查企业是否遵守财务相关法规和准则。
5. Balance sheet(资产负债表)Balance sheet是一份会计报表,用于呈现企业在特定时间点上的资产、负债和所有者权益的情况。
会计专业词汇
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该单元属于单词书: 会计专业英语词汇表查看accounting period 会计期会计年度accoungting process:会计程序budget n. 预算vt。
编预算,为…做预算accounting n。
会计accrual basis n。
权责发生制,应计制,权责发生基础,应计基础annual report n。
年度报告audit n。
查帐,审计vt. 审计,旁听balance sheet 决算表, 资产负债表, 资金平衡表;cash and cash equivalents 现金及现金等价物cash basis n. 现金制(以现金为依据的记帐法);cash flow statement 现金流量表CPA 注册会计师Certified Public Accountantcorporation n。
公司, 法人,集团cost accounting n。
成本会计;financial accounting 财务会计;economic entity 经济实力forecast n. 预测,预报vt。
&vi. 预测;geenral purpose financial statements 通用财务报表GAAP abbr. 一般公认会计原则(=generally accepted accounting principles)going concern 继续盈利的企业; 持续经营income statement 收益表,损益表,利润表;internal auditing 内部审计;International Accounting Standard Board 国际会计准则理事会management accounting n。
管理会计(学), 管理计算, 簿记处理;unit of measurement 货币计量;not-for-profits 非盈利组织partnership n. 合伙, 合股performance n.业绩prospectus n.招股说明书;内容说明书;(即将出版的书等的)内容介绍,简介; 计划书,意见书; (讲义等的)大纲sole proprietorship 独资;stewardship of management 管理当局的受托责任asset n。
会计英语常用语
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会计英语常用术语1.accounting n.会计;会计学account n..账,账目a/c;账户e.g.T-account: T型账户;account payable应付账款receivable 应收账款);accountant n.会计人员,会计师CPA (certified public accountant)注册会计师2.Accounting concepts 会计的基本前提1)accounting entity 会计主体;entity 实体,主体2)going concern 持续经营3)accounting period 会计分期financial year/ fiscal year 会计年度(financial adj.财务的,金融的;fiscal adj.财政的)4)money measurement货币计量人民币RMB¥美元US$ 英镑£法国法郎FFr*权责发生制accrual basis.accrual n.本身是应计未付的意思,accrue v.应计未付,应计未收,e.g.accrued liabilities,应计未付负债3.Quality of accounting information 会计信息质量要求(1)可靠性reliability(2)相关性relevance(3)可理解性understandability(4)可比性comparability(5)实质重于形式substance over form(6)重要性materiality(7)谨慎性prudence(8)及时性timeliness4.Elements of accounting会计要素1)Assets: 资产– current assets 流动资产cash and cash equivalents 现金及现金等价物(bank deposit)inventory存货receivable应收账款prepaid expense 预付费用– non-current assets 固定资产property (land and building)不动产, plant 厂房, equipment 设备(PPE)e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2)Liabilities: 负债funds provided by the creditors. creditor债权人,赊销方– current liabilities 当期负债non-current liabilities 长期负债total liabilitiesaccount payable应付账款loan贷款advance from customers 预收款bond债券(由政府发行, government bond /treasury bond政府债券,国库券)debenture债券(由有限公司发行)3)Owners’ equity: 所有者权益(Net assets)funds provided by the investors. Investor 投资者– paid in capital (contributed capital)实收资本– shares /capital stock (u.s.)股票retained earnings 留存收益同时记住几个单词dividend 分红beginning retained earnings ending retained earnings– reserve 储备金(资产重估储备金,股票溢价账户)e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.4)Revenue: 收入sales revenue销售收入interest revenue利息收入rent revenue租金收入5)Expense: 费用cost of sales销售成本, wages expense工资费用6)Profit (income, gain):利润net profit, net income5.Financial statement 财务报表1)balance sheet 资产负债表2)income statement 利润表3)statement of retained earnings 所有者权益变动表4)cash flow statement 现金流量表6.Accounting cycle1)journal entries 日记账general journal总日记账general ledger总分类账trial balance试算平衡表adjusting entries 调整分录adjusted trial balance调整后的试算平衡表Financial statements 财务报表closing entry 完结分录2)Dr.—Debit 借Cr.—Credit 贷Double-entry system 复式记账7.Exercise 练习1)purchases of inventory in cash for RMB¥3,000 现金人民币3,000元购买存货Dr.inventory 3,000借:存货3,000Cr.cash 3,000 贷:现金3,0002)sales on account of US$10,000 赊销方式销售,收入10,000美元Dr.account receivable 10,000借:应收账款10,000Cr.sales revenue 10,000 贷:销售收入10,0003)paid RMB¥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 借:职工薪酬50,000Cr.bank deposit 50,000贷:银行存款50,0004)cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借:现金1,180Cr.sales revenue 1,180贷:销售收入1,1805)pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000借:预付保险12,000Cr.bank deposit 12,000贷:银行存款12,000常用会计科目英文名称1.资产类科目Assets现金:Cash and cash equivalents银行存款:Bank deposit应收账款:Account receivable应收票据:Notes receivable应收股利:Dividend receivable应收利息:Interestreceivable其他应收款:Other receivables原材料:Raw materials在途物资:Materials in transport库存商品:inventory存货跌价准备:provision forthe declinein value ofinventories坏账准备:Bad debt provision待摊费用:Prepaid expense交易性金融资产:Trading financial assets持有至到期投资:held-to-maturity investment可供出售金融资产:Available-for-sale financial assets短期投资:Short-term investment长期股权投资:Long-term equity investment固定资产:Fixed assets累计折旧:Accumulated depreciation在建工程:Construction-in-process固定资产减值准备:provision for the decline in value of fixed assets 无形资产:Intangible assets累计摊销:Accumulated amortization商誉:Goodwill递延所得税资产:deferred tax assets ( DTA )2.负债类Liability短期借款:Short-term loans/ borrowing长期借款:Long-term loans/ borrowing预收账款:advance from customers/ Deposit received应付票据:Notes payable应付账款:Account payable应付工资薪酬:wages payable应付股利:Dividends payable应付利息:Interest payable应交税费:Tax payable其他应付款:Other payables递延所得税负债:Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY实收资本:Paid-in capital (paid-up)资本公积:Capital reserves盈余公积:Surplus reserves未确认投资损失:Unrealized investment losses未分配利润:Retained earnings after appropriation4.成本类科目Cost生产成本:Manufacturing Cost制造费用:Manufacturing overhead劳务成本:labor costs研发支出:R & D expenditure5.损益类Profit and loss主营业务收入:Main operating revenue其他业务收入:Other operating revenue营业外收入:Non-operating income投资收益:Investment income产品销售收入:sales revenue主营业务成本:Main operating costscost of goods sold / cost of sales其他业务支出:Other operating costs营业外支出:Non-operating expense销售费用:Selling expense管理费用:General and administration expense (G&A expense)财务费用:Finance expense公允价值变动损益:Gain/loss of the change of fair value所得税:Income tax。
会计英语大全
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第一讲会计英语的经常使用术语1.account n..账,账目a/c;账户e.g.T-account: T型账户;account payable应付账款receivable 应收账款);2.Accounting concepts 会计的大体前提1)accounting entity 会计主体;entity 实体,主体2)going concern 持续经营3)accounting period 会计分期financial year/ fiscal year 会计年度(financial adj.财务的,金融的;fiscal adj.财政的)4)money measurement货币计量*权责发生制accrual basis.accrual n.本身是应计未付的意思,accrue v.应计未付,应计未收,e.g.accrued liabilities,应计未付欠债3.Quality of accounting information 会计信息质量要求(1)靠得住性reliability(2)相关性relevance(3)可明白得性understandability(4)可比性comparability(5)实质重于形式substance over form(6)重要性materiality(7)谨慎性prudence(8)及时性timeliness4.Elements of accounting会计要素1)Assets: 资产– current assets 流动资产cash and cash equivalents 现金及现金等价物(bank deposit)inventory存货receivable应收账款prepaid expense 预付费用– non-current assets 固定资产property (land and building)不动产, plant 厂房, equipment 设备(PPE)e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.2)Liabilities: 欠债funds provided by the creditors. creditor债权人,赊销方– current liabilities 当期欠债non-current liabilities 长期欠债total liabilitiesaccount payable应付账款loan贷款advance from customers 预收款bond债券(由政府发行, government bond /treasury bond政府债券,国库券)debenture债券(由发行)3)Owners’ equity: 所有者权益(Net assets)funds provided by the investors. Investor 投资者– paid in capital (contributed capital)实收资本– shares /capital stock (u.s.)股票retained earnings 留存收益同时记住几个单词dividend 分红beginning retained earnings ending retained earnings– reserve 储蓄金(资产重估储蓄金,股票溢价账户)e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.4)Revenue: 收入sales revenue销售收入interest revenue利息收入rent revenue租金收入5)Expense: 费用cost of sales销售本钱, wages expense工资费用6)Profit (income, gain):利润net profit, net income5.Financial statement 财务报表1)balance sheet 资产欠债表2)income statement 利润表3)statement of retained earnings 所有者权益变更表4)cash flow statement 现金流量表6.Accounting cycle1)journal entries 日记账general journal 总日记账general ledger 总分类账trial balance试算平稳表adjusting entries 调整分录adjusted trial balance调整后的试算平稳表Financial statements 财务报表closing entry 完结分录2)Dr.—Debit 借Cr.—Credit 贷Double-entry system 复式记账7.Exercise 练习1)purchases of inventory in cash for RMB¥3,000 现金人民币3,000元购买存货Dr.inventory 3,000 借:存货3,000Cr.cash 3,000 贷:现金3,000 2)sales on account of US$10,000 赊销方式销售,收入10,000美元Dr.account receivable 10,000 借:应收账款10,000Cr.sales revenue 10,000 贷:销售收入10,000 3)paid RMB¥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 借:职工薪酬50,000Cr.bank deposit 50,000 贷:银行存款50,000 4)cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借:现金1,180Cr.sales revenue 1,180 贷:销售收入1,180 5)pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000 借:预付保险12,000Cr.bank deposit 12,000 贷:银行存款12,000第二讲存货1.Inventory n. 存货,库存(c.f.stock英式英语用法)常见词组inventory turnover 存货周转率inventory control 存货操纵beginning inventory初始存货ending inventory 期末存货take a physical inventory 盘库常见的存货形式:Type of business Type of inventory MerchandisingcompanyMerchandise inventory 商品存货Manufacturing company Raw materials 原材料Work in process(WIP)(处在生产过程中的)在制品,半成品Finished goods成品2.Inventory valuation存货的价值计量cost n. 本钱,费用direct costs 直接本钱indirect costs 间接本钱fixed costs 固定本钱cost accounting 本钱会计v.花费e.g. The office furniture of our company costs us $5,000.unit cost 单个本钱total cost 总本钱cost of sales (COS)= cost of goods sold(CGS)销货本钱sales revenue 销售收入这两个词常常被放在一路做计算Lecture examples:①A company sold 15 computers for US$1000 each.某公司以1000美元一台的价钱售出电脑共15台。
会计英语单词
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单词 61-62页 1、adjustments 2、title to the goods 3、balance – day 4、prepaid expense 5、unearned revenues 6、accrued revenues 7、accrued expenses 65页 1、dividend 116页 1、monetary orders 2、IOUs 3、postdated checks 4、endorsement 5、voucher 6、cashier‘s checks 7、deposits in transit 8、bank reconciliation 9、surprise counts of the fund 126-127页 1、refundable 2、business concern 3、write –off 4、aging of the accounts receivable 5、trade receivable 6、contra –asset account 7、credit memo 132页 1、depletion 2、overages and shortages 3、physical inventory 138页 1、weighted-average unit cost 2、offset 3、specific identification method 4、average-cost method 5、first- in , first- out 6、last – in,first -out 7、lower of cost or market \
单词 27页 1、supplier 2、creditor 3、on credit 33-34页 1、validity 2、trade-off 3、relevance 4、reliability 5、understandability 6、comparability 7、truth and fairness 39页 1、supplies 2、commission 3、debit 4、credit 5、accounting equation 6、contributed capital 7、common stock 8、retained earnings 9、net income 44-46页 1、recognition
会计英语基本单词
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Relevance 相关性Income statement and loss account利润表Balance sheet资产负债表Cash flow statement现金流量表Asset资产Liability负债Entity concept会计主体Cost principle 成本原则Full-disclosure principle充分披露原则Consistency principle一贯性原则Business transaction经济业务Ethics of accounting 会计职业道德Source(original) document 原始凭证Extemal transaction 外部业务Internal transaction 内部业务Debit 借方Credit贷方Cash in bank银行存款Receivable应收账款Prepaid expense预付费用Payable应付款项Unearned revenue投资Withdrawal 提存General ledger 总分类账Normal balance 正常余额Journalizing 记日记账Compound journal entry 复合分录General journal普通日记账Posting 过账Closing 结账Adjustment trial balance调整后试算表Post-closing trial balance 结账后试算表Fiscal year 财政年度Calendar year 日历年度Prepaid items 预付项目Unearned items 预收项目Deferrals and accruals 递延与应计Net book value 账面净值Worksheet 工作底稿Bookkeeping procedures账务处理程序Columnar journal 多栏式日记账Classified balance sheet 分类资产负债表Working capital 营运资本Tangible fixed asset 固定资产Intangible fixed asset无形资产Liquidity流动性Wholesalers 批发商Retailers 零售商Cost of goods sold销售成本Gross profit 毛利Operating expenses 营业费用Merchandise inventory 商品存货Periodic inventory system 定期盘存制Perpetual inventory system 永续盘存制Purchase returns and allowances购货退回与折让Sales returns and allowances 销售退回与折让Sales discounts销售折扣Special journal 特种日记账Subsidiary ledger 明细分类账Sales journal销售日记账Quick ratio 速动比率Cash equivalent 约当现金Commercial paper 商业票据Treasury bills 国库券Internal controls内部控制Petty cash fund 备用金Bank statement银行对账单Bank reconciliation 银行余额调节表Outstanding checks 未兑现支票Service charges 手续费Bad debts坏账Write off注销Bad debt recovery坏账准备Maker出票人Payee收款人Dishonorer note receivable 应收票据拒付Discounting note receivable 应收票据贴现Proceeds 或有负债Merchandise inventory商品存货The special identification method 个别认证法Weighted-average method 加权平均法Moving- average method移动加权平均法First-in,first-out先进先出法Last-in,frist-out后进先出法Lower of cost or market成本与市价孰低Net realizable value可变现净值Gross profit method毛利法Retail inventory method零售价格法Inventory turnover存货周转率Equity method 权益法Subsequent expenditures后续支出The straight-line method 直线法Accelerated methods 加速折旧法Sum-of-the-years’-digits method 年数总和法Declining-balance method 余额递减法Changes in estimate会计估计变更Patents专利权Copyrights版权Franchises特许权Trademarks 商标权Goodwill商誉Deferred expenses递延费用Impairment of long-term assets 长期资产的减值Debt security债权证券Equity securities股权证券Non-depreciable assets非折旧资产Operating lease经营租赁Financing lease 融资租赁Off-balance sheet financing表外融资Substance over form 实质重于形式Lump-sum purchase 一揽子购入Construction in progress在建工程Double-declining-balance method 双倍余额递减法Residual value残值Carrying value账面价值Fixed assets pending disposal 固定资产清理Production method工作量法Amortization摊销EBIT息税前利润。
会计专业英语单词
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会计专业英语单词会计专业英语词汇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。
会计英语词汇
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一.Account 、 Accounting 和Accountantaccount 有很多意思,常见的主要是“说明、解释;计算、帐单;银行帐户”。
例如:1. He gave me a full account of his plan。
他把计划给我做了完整的说明。
2. Charge it to my account。
把它记在我的帐上。
3. Cashier: Good afternoon。
Can I help you?银行出纳:下午好,能为您做什么?Man : I'd like to open a bank account .男人:我想开一个银行存款帐户。
还有 account title(帐户名称、会计科目)、income account(收益帐户)、account book(帐簿)等。
在 account 后面加上词缀 ing 就成为 accounting ,其意义也相应变为会计、会计学。
例如:1.Accounting is a process of recording, classifying,summarizing and interpreting of those business activities that can be expressedin monetary terms.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2.It has been said that Accounting is the language of business.据说会计是“商业语言”。
3.Accounting is one of the fastest growing profession in the modern business world.会计是当今经济社会中发展最快的职业之一。
4. Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.财务会计和管理会计是会计的两个主要的专门领域。
会计英语单词音标
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Transactions (P85-P86)基本翻译n. 处理,[图情] 会报;汇报(transaction复数)网络释义transactions:交易| 汇报| 处理system ['sistəm]基本翻译n. 制度,体制;系统;方法网络释义system:系统| 体系| 多制式系统treat [tri:t]基本翻译n. 请客;款待vi. 探讨;请客;协商vt. 治疗;对待;探讨;视为网络释义treat:医治| 治疗| 对待raw [rɔ:]基本翻译n. 擦伤处adj. 生的;未加工的;阴冷的;刺痛的;擦掉皮的;无经验的;(在艺术等方面)不成熟的vt. 擦伤网络释义raw:未加工的| 生的| 气道阻力material [mə'tiəriəl]基本翻译n. 材料,原料;物资;布料adj. 重要的;物质的,实质性的;肉体的网络释义MATERIAL:物料| 材质| 材料systematic [,sisti'mætik]基本翻译adj. 系统的;体系的;有系统的;[图情] 分类的网络释义systematic:有系统的| 系统的| 有规则的way [wei]基本翻译n. 方法;道路;方向;行业;习惯adj. 途中的adv. 大大地;远远地网络释义Way:路| 途径| 道路source documents基本翻译网络释义source documents:原始凭证| 交易凭证journal ['dʒə:nəl]基本翻译n. 日报,杂志;日记;分类账网络释义journal:轴颈| 期刊| 日报post to基本翻译寄往,邮往:;派往;指派;任命去某地:ledger ['ledʒə]基本翻译n. 总帐,分户总帐;[会计] 分类帐;帐簿;底帐;(手脚架上的)横木网络释义ledger:分类帐| 总帐| 分户账adjusted [ə'dʒʌstid]基本翻译v. 调整;校正(adjust的过去分词)adj. 调整过的,调节了的网络释义Adjusted:调整后的| 调整过的| 调整的aid [eid]基本翻译vt. 援助;帮助;有助于n. 援助;帮助;助手;帮助者vi. 帮助网络释义AID:供精人工授精| 人工授精| 援助closed [kləuzd]基本翻译v. 关;结束;接近(close的过去分词)adj. 关着的;不公开的网络释义Closed:下班| 封闭的| 关闭面The accounts closed to conclude the current accounting period and prepare for the beginning of a new accounting period.为了做成这笔帐目关闭当前会计期间,准备开始新的会计期间。
会计的英语单词
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会计的英语单词会计是以货币为主要计量单位,以凭证为主要依据,借助于专门的技术方法,对一定单位的资金运动进行全面、综合、连续、系统的核算与监督,向有关方面提供会计信息、参与经营管理、旨在提高经济效益的一种经济管理活动。
那么你知道会计的英语单词是什么吗?下面来学习一下吧。
会计的英语单词1:accounting会计的英语单词2:bookkeeper会计的英语例句:会计拐走了俱乐部的资金。
The treasurer has run off with the club's funds.会计科已完全计算机化了。
The accounts section has been completely computerized.那个会计向营业部的职员介绍了自己的工作情况。
The accountant described his work to the sales staff.雇会计划得来。
It would pay (you) to use an accountant.会计学就是一部会计伦理学。
Accounting science is accounting ethics.这场争论的焦点是具体的会计技术。
The debate revolves around specific accounting techniques.文章得出了一个与会计有关的模棱两可的结论。
The article reaches a mixed conclusion on the accounting.他已由仓库调到会计室任职。
He has transferredfrom the warehouse to the accounts office.我们的经理精通会计制度。
Our manager is conversant with account system.通过分析虚假会计报告的成因,提出了治理会计报告中虚假会计信息的对策。
The ctmse of the mendacious financial report is analyzed in this paper.会计信息资源是通过会计核算建造的人造资源;It is manmade resources by the wag of accounting.这个时候,会计溜了&带走了我所有的银行结算单、资金和收据。
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Accounting 会计economic event 经纪业务Balance sheet资产负债表Bookkeeping 簿记source document原始凭证prepaid exoense待摊费用Relevance 相关性external transaction 外部业务accrued expense 预提费用Objectivity 客观性internal transaction 内部业务cash in blank 银行存款Feasibility 可行性temporary account 暂时账户transfer voucher 转账凭证Liquidity 流动性payment voucher 付款凭证Going-concern 持续经营rdebit借方general ledger 总分类帐receipt voucher 收款凭证Asset 资产Tax accounting 税务会计Accounting Equation 会计等式Liability 负债nominal account 虚账户Managerial accounting 管理会计Revenue收入normal balance 正常余额journalizing 记日记账Expense费用adjustment 账项调整debt ratio 负债比率Income 收益accounting cycle 会计循环trial balance 试算表Depreciation 折旧financial leverage 财务杠杆time period 会计期间posting 过账Accrued items 应计项目contra account 备抵账户withdrawal 提存Entity concept 会计主体closing entries 结账分录credit 贷方Income summary 收益汇总unearned revenue 预收收入account 账户Worksheet 工作底稿Business transaction 经济业务cash 现金Financial accounting财务会计general journal 普通日记investment 投资prepaid expense 预付费用chart of account 科目表closing结账Double-entry system 复式记账real account 实账户receivable 应收账款Cost principle 成本原则Cash flow statement 现金流量表payable 应付账款Ethics of accounting会计职业道德tangible fixed asset 固定资产bad debts 坏账working capital 营运资本long-term investment 长期投资voucher 记账凭证shareholders’equity股东权益intangible fixed asset 无形资产write off 注销contributed capital 缴入资本common shares 普通股股本maker 出票人retained earnings 留存收益Owner’s equity/Capital 所有者权益payee 受款人current ratio 流动比率accrual basis 应计制、权责发生制treasury bills 国库券cash equivalent 现金等价物cash basis 现金制、收付实现制petty cash fund 备用金internal controls 内部控制bank statement 银行对账单service charges 手续费deposit in transit 在途存款debit memorandum 借项通知单allowance method 备抵法outstanding checks 未兑支票credit memorandum 贷项通知单promissory note 期票temporary investment 短期投资bad debt recovery 坏账回收maturity date 到期日cost of goods sold 销售成本deferred expenses 递延费用proceeds 贴现所得sales revenue销售收入return on asset 资产报酬率gross profit 毛利contingent liability 或有负债subsequent expenditures后续支出transportation costs 运费operating expense 营业费用merchandise inventory 商品存货raw materials 原材料trade discounts 商品折扣asset turnover 资产周转率gross margin 毛利purchase discounts 购货折扣inventory shrinkage存货减值equity method 权益法sales discounts销售折扣inventory shrinkage 存货短缺replacement costs 重置成本work in process 生产成本net realizable value 可变现净值finished goods 完工产品manufacturing overhead 制造成本transportation-in 运输费用cost method 成本法gross profit method 毛利率法capital expenditure 资本性支出patents 专利权changes in estimate 估计变更revenue expenditure 收益性支出copyrights 版权debt security 债券证券pre-operating expenses 开办费franchise 特许权equity securities 股权证券operating lease 经营租赁goodwill 商誉carrying value 账面余额land improvements 土地改良trademarks 商标权financing lease 筹资租赁residual value 残值par value 面值nor-par value 无面值outstanding shares 发行在外股份depletion 折耗future value 终值future value of an annuity 年金终值amortization 摊销present value 现值present value of an annuity 年金现值registered bonds 记名债券coupon bonds 不记名债券term bonds 到期还本债券serial bonds 分期还本债券convertible bonds 可转换债券callable bonds 可赎回债券contingency 或有事项contingent asset 或有资产contingent liability 或有负债stock split 股票分割earning per share 每股收益price-earnings ratio 市盈率dividend yield 股利报酬率prior period adjustments 前期损益调整secured bond 有担保债debenture bonds 无担保债券或风险债券authorized stock 核定股本coupon rate or nominal rate 票面利率或名义利率sole proprietorships 独资企业marker or effective rate 市场利率或实际利率partnerships 合伙企业discount on bonds payable 应付债券折价stock subscriptions 股票认购premium on bonds payable 应付债券溢价capital surplus 资本公积loss on redemption of bonds 赎回债券损失donated capital 捐赠资本times interest earned 利息保障倍数treasury stock 库藏股common stock&preferred stock 普通股与优先股stock buyout 股票回收noncumulative-dividend preference 非累积优先股retained earnings 留存收益cumulative-dividend preference 累积优先股bonds payable 应付债券advances from customers /unearned revenue 预收账款reserve fund 盈余公积participating-dividend preference 参加优先股cash dividends 现金股利nonparticipating-dividend preference 参加优先股stock dividends 股票股利appropriated(or Restricted) retained earning 拨定留存收益temporary differences 临时性差异permanent differences 永久性差异non-depreciable assets 非折旧资产substance over form 实质重于形式non-monetary exchange 非货币性交易purchase returns and allowances 购货退回和折让inventory turnover 存货周转率number of day’s sales in inventory 存货周转天数periodic inventory system 定期盘存制perpetual inventory system 永续盘存制the straight-line(SL)method 直线法accelerated methods 加速折旧法sum-of-the years’-digits method 年数总和法declining-balance method 余额递减法accounts receivable turnover 应收账周转率dishonored note receivable 应收票据拒付bank reconciliation 银行余额调节表discounting note receivable 应收票据贴现work-in-process inventory 在产品provision for decline in value of inventory 存货跌价准备construction in progress 在建工程double-declining-balance method 双倍余额递减法impairment of long-term assets长期资产的减值return on assets 资产报酬率unearned items 预收项目Stable-monetary-unit 货币计量单位fixed assets pending disposal 固定资产清理assets turnover 资产周转率time value of money 货币的时间价值prodection method (activity method ) 工作量法simple versus compound interest 单利与复利discount on notes payables 应付票据折价rules of debits and credits 借贷规则post-closing trial balance 结账后试算表Income statement/Profit and loss account 利润表adjusted trial balance 调整后试算表current maturities of long-term obligation 一年之内到期的长期负债。