会计专业英语02
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。
会计专业英语2
Cash Equivalents
Some short-term investments are so liquid that they
are termed cash equivalents. Examples include money market funds, certificates of deposit, and high-grade commercial paper. Many business call the first asset shown in the balance sheet“Cash and Cash Equivalents”
Reporting Cash in the Balance Sheet
Cash is listed in the balance sheet because it
represents a resource that can be used immediately to pay any type of obligation. Liquid assets: assets that can be converted quickly in to cash.
Chapter Skeleton
Explain the need to take a physical inventory
Record shrinkage losses and other year-end
adjustments to inventory. In a periodic inventory system, determine, the ending inventory and the cost of goods sold using(a) average cost, (b) FIFO, and (c) LIFO. Explain the effects of an inventory error on the income statement of the current year and the following year. Estimate the cost of goods sold and ending inventory by the gross profit method and by the retail method.
会计专业英语汇总
会计专业英语汇总Introduction to Accounting Profession (会计专业介绍)Accounting is the practice of recording, analyzing, and interpreting financial transactions of a business or organization. It is an essential function for business success as it provides information about the financial position, performance, and cash flow of an entity. In the accounting profession, professionals use a set of standards and principles to ensure accuracy and consistency in financial reporting.Accounting Principles and Concepts (会计原则和概念)There are several widely accepted accounting principles and concepts that guide the preparation of financial statements. The most significant principles include the accrual principle, revenue recognition principle, matching principle, and consistency principle. These principles ensure that financial information is reported accurately and fairly.Financial Statements (财务报表)Financial statements are the primary output of the accounting process. They provide a snapshot of a company's financial position and performance over a specific period. The three main financial statements are the balance sheet, income statement, and cash flow statement. The balance sheet shows a company's assets, liabilities, and equity at a specific point in time. The income statement shows a company's revenue, expenses, and net income or loss over a period. The cash flow statement shows the inflows and outflows of cash during a specific period.Auditing (审计)Auditing is the examination of financial statements to ensure theirreliability and compliance with accounting standards and principles. Auditors play a crucial role in providing assurance to stakeholders that the financial statements are free from material misstatement or fraud. They assess the internal controls of an organization and gather evidence to support the financial information provided in the statements.Taxation (税务)Taxation is an essential aspect of accounting, as professionals need to understand the tax laws and regulations to provide accurate tax planning and compliance services. Accountants prepare tax returns for individuals and businesses, ensuring that they pay the correct amount of taxes according tothe applicable laws.Cost Accounting (成本会计)Cost accounting focuses on the analysis and control of costs in a business. It involves determining the cost of producing goods or services and analyzing the profitability of different products or services. Cost accountants provide valuable information for decision-making, such as pricing strategies, budgeting, and cost reduction initiatives.Management Accounting (管理会计)Management accounting involves the use of financial information to support managerial decision-making. Management accountants provide reports and analysis to help managers make informed decisions about resource allocation, performance evaluation, and strategic planning. They may also be involved in budgeting, forecasting, and variance analysis.International Financial Reporting Standards (国际财务报告准则)International Financial Reporting Standards (IFRS) is a set of accounting standards developed by the International Accounting Standards Board (IASB). IFRS is widely adopted in many countries around the world, with the aim of promoting transparency and comparability of financial statements globally. Knowledge of IFRS is essential for accountants working in multinational organizations or those seeking international opportunities.Ethics in Accounting (会计伦理)Ethics play a crucial role in the accounting profession. Accountants are expected to maintain integrity, objectivity, and professional skepticism in their work. They must adhere to ethical codes and standards set by professional accounting bodies, such as the American Institute of Certified Public Accountants (AICPA) or the Association of Chartered Certified Accountants (ACCA).Conclusion (结论)Accounting is a dynamic and challenging profession that requires bothtechnical knowledge and ethical behavior. Professionals in the field play a critical role in helping businesses make informed financial decisions and ensuring compliance with accounting standards. The knowledge and skills gained through studying accounting and mastering accounting English are valuable assets that can open doors to a variety of career opportunities.。
会计专业英语
✓Long-term Borrowings ✓Bonds Payable
Difference Between Liability and Debt
• Liability
♠ Liabilities 是liability 的复数形式。它的意思是法律 上的责任、义务。如 liability for an accident （肇事 的责任）；liability to pay taxes （纳税的义务）。 只有其为复数形式 liabilities 时才表示负债、债务 的意思。例如：负债是指将来需用货币或服务偿 还的债务或履行的义务还有就是欠外部的数额， 如应付票据、应付帐款、应付债券。
Unit 2 Recording Business Transaction
企业交易记录
2.0 Accounting Theory 2.1 Types of Business Entities 2.2 The Accounting Equation 2.3 Double Entry Bookkeeping
Accounting Assumption
• The monetary assumption
Accounting measurement shall be based on unit of currency.
The Elements of Financial Statement
• The basic elements include:
✓Prepayments ✓Accounts Receivable ✓Interests Receivable ✓Notes Receivable ✓Other Receivables ✓Raw Materials ✓Finished Goods ✓Low Value Consumables
会计专业英语（五篇范例）
会计专业英语（五篇范例）第一篇：会计专业英语Accounting termsAccounting entity会计主体Accounting procedure会计核算Accounting process会计程序/过程Accounting practice会计核算Accounting element会计要素Accounting principle会计原则Accounting standard会计准则Accounting assumption会计假设Accounting equation会计等式Business=Enterpris企业Firm=Company公司Organization组织Performance业绩 Financial position 财务状况Operating result 业绩、经营成果Economic activity经济活动Corporation有限责任公司（股份公司）Assets资产Liability负债Owner’s eq uity 所有者权益 Capital 资本Revenue收入Income收益Expense费用 Cost费用、成本Profit 利润Net income净收益Loss损失Users of accounting informationManager管理者Shareholder股东Owner所有者Accountant会计师Casher出纳Bookkeeper记账员Investor投资者Creditor债权人Supplier供货商Government政府Public公众Accounting EntityOrganization：①Not-for-profit organization②business organization1.business organization①Sole Proprietorship Enterprises独资经营企业②General Partnership Enterprises普通合伙企业③Limited Liability Partnership Enterprises有限责任合伙企业④Corporation股份公司2.Corporation①Owned by one person②Simple to establish③Owner controlled④Tax advantages3.General Partnership①Owned by more than one person②Simple to establish③Shared control ④Tax advantages4.Limited Liability Partnership①Only for certain occupations ②Limited liability for p artnership debts and obligations③Also a limitation on participation in management5.Corporation①Organized as a separate legal entity and owned by stockholders②Easy to transfer ownership③Easier to raise funds④No personal liabilityAccounting PrinciplesConcept概念Standard准则Convention惯例Assumption假设Rule规则Accounting AssumptionsAccounting entity assumption会计主体Going concern assumption持续经营 Money measurement assumption货币计量Accounting period assumption会计期间The qualitative characteristics of financial informationRelevant相关性Reliable可靠性Comparable可比性Understandable可理解性Timeliness及时性Prudence谨慎性Materiality重要性Consistency一贯性Substance over legal form实质重于形式Accruals basis权责发生制Principles about Measurement and PresentationThe Accrual Basis Principle权责发生制原则The Matching Principle配比原则The Historical Cost Principle历史成本原则The Distinction Between Revenue Expenditures and Capital Expenditures Principle划分收益性支出和资本性支出原则Accounting termsDouble-entryBookkeepingDouble-entry systemAccount title会计科目Code /chart of account title会计科目表Accounting entry 会计主体Debit 借Credit 贷Increase增加Decrease减少Sum总额Balance余额a debit balance 借方余额a credit balance贷方余额Trial balance试算平衡Total amount of debits/credits借/贷方金额合计Accounting cycle会计循环Fiscal year会计年度System accountingAccount账户Types of accounts账户的种类Accounting record 会计档案Typesof accountsAccount book账本Ledger分类账Journal日记账General ledger总分类账Subsidiary Ledger明细分类账General Journal总日记账Special Journal特种日记账Accounting ElementsAssets资产Liabilities 负债Profit利润Owners' Equity所有者权益Expenses费用Revenue收入liabilitiesCurrent liabilities流动负债Non-current liabilities非流动负债Short-Term Note Payable短期应付票据Long-T erm Note Payable长期应付票据Accrued liabilities应记负债Wages Payable /Salaries Payable 应付职工薪酬Taxes Payable 应交税费Dividends Payable应付股利long-term liabilities长期负债Contingent liabilities或有负债Accrued expenses预提费用Current Ratio流动比率Long-term loans payable长期借款Long-term accounts payable长期应付款Bonds payable应付债券Capitallease融资性租赁Operating lease经营性租赁Notes payable应付票据Accounts payable应付账款Unearned Fees=Unearned Revenue预收账款Current maturities of long-term debt将于一年内到期的长期负债Owners equityDividend股利Corporation公司Stock股票/存货Board of directors董事会Capital stock股本Preferred stock优先股Owner’s Capital所有者权益Common Stock普通股Share股份Capital reserve资本公积Statutory Surplus reserve盈余公积Additional paid-in Capital资本溢价/资本公积Paid-in capital 投入资本/实收资本Shareholder=stockholder=director股东Retained earnings=retained capital留存收益Original voucher/source voucher原始凭证Recording voucher 记账凭证Sales invoice销售发票Receipt收据Make entries做会计分录Adjusting entries调整分录Posting过账Closing entries结账The Income Statement利润表The Balance Sheet资产负债表The Cash Flow Statement现金流量表Prepare financial statements财务报表A Statement of Changes in Equity所有者权益变动表Current AssetsCurrent assets流动资产Quick assets速冻资产Cash现金Short-term investment短期金融投资Cash equivalent现金等价物Cash receipt现金收入Cash disbursement现金支出Petty cash fund备用金Bank reconciliation statement银行存款余额调节表Dividends Receivable 应付股利Inventory存货Gross method总价法Net method净价法Bad debts坏账Accounts receivables应收账款Notes receivables应收票据Discount trade discount商业折扣Cash discount /sales discount现金折扣Direct write-off method直接冲销法allowance method备抵法Non-trade receivables非营业应收款Interest receivables应收利息Dividends receivables应收股利Other receivable其它应收款InventoriesRaw material原材料Finished goods成品Merchandise商品Goods in process在成品Partially finished goods /Semi-finished goods半成品Low-value and perishable articles低值易耗品Low-valued and easily-damaged implements价格低廉的易耗用品Perpetual inventory system永续盘存制Periodic inventory system定期盘存制Raw material to be used in the production用于生产的原材料All kinds of materials,fuels,containers各种材料，燃料，包装物Non-Current AssetsBond债券Land土地Depreciation折扣Bonds investment债券投资Non-Current assets非流动资Intangible assets无形资产Shares investments股票投资Revenue expenditure营业支出Capital expenditure资产支出Long-term investment长期投资Plant asset=Fixed assets固定资产Bonds investmentMarket value市场价Premium溢价Discount折扣Salvage value残值Amortized cost摊销成本Useful life使用年限Cost-----historical cost历史成本Accumulated Depreciation加速折旧法Types of Bonds PayableConvertible bonds可兑换债券Callable bonds可提前（可通知）偿还的债券Secured bonds担保债券Unsecured bonds无担保债券Term bonds定期债券Serial bonds分期还本债券Registered bonds记名债券Bearer bonds不记名债券Present value现值Face value/principal value面值Maturity value到期值Contractual interest rate合同利率Market interest rate市场利率Effective interest rate实际利率Common Stock dividendsCash dividends现金股利Stock dividends股票股利Property dividends财产股利Fixed dividends股利事先确定Limited voting rights有限的投票权Dividends set down in advance先于普通股发放Revenue, Expenses and ProfitRevenue收入sales revenue销售收入cost费用/成本Expense 费用Profit利润gross profit利润总额net profit净利润net income 净收益Prime operating revenue主营业务收入Other operatingrevenue其它业务收入services revenue服务/劳务收入Cost of goods sold销货成本Periodic expense期间费用Operating expense 营业费用sellingexpense销售费用Financial expense 财务费用investment profit投资收益Non-operating income营业外收入Non-operating expense营业外支出Fees Earned服务费收入Rent Earned租金收入Interest Revenue利息收入Office wages expense管理人员工资Rent expense租金费用Telephone expense电话费Advertising expense广告费Administrative expense管理费用Interest expense利息费用（财务费用）Operating profit营业利润Net investment profit投资净收益 Net non-operating income营业外收支额Income StatementIncome statement利润表Profitability盈利能力Gross Profit on Sales销售毛利Operating result业务成果/运营成果Sales returns and allowances销售折扣/销售折让Operating Income/profit营业收入/营业利润Earnings Before Interest and Tax息税前收益Operating profitOperating Revenue-Operating Cost-Operating Taxes and Surcharges-Selling Expenses-Administrative Expense-FinancingExpense-Impairment loss+Profit or loss of assets at fair value+Net Investment Profit=Operating profitNet investment profitgains from external investments-investment losses incurred-any provision for impairment losses on investments=net investment profitGross ProfitOperating profit+Non-operating Income-Non-operating Expenses=Gross ProfitNetProfitGross Profit-Income Tax=Net ProfitThe basis of Balance Sheettotal revenues – total expenses = net incometotal expenses – total revenues = net lossMultiple-step FormSales-Sales Returns and Allowances=Net Sales-Cost of Goods Sold=Gross Profit on Sales-Operating Expenses=Operating Income +Other Revenues and Gains-Other Expenses and Losses=Net IncomeAccounting EquationAssets = Liabilities + Owners' EquityBasis of double-entry bookkeepingBasis of balance sheetaccounting equation always stays in balanceAssets = Liabilities + Owners' Equitybeg +(Revenue −Expenses)Assets + Expenses = Liabilities + Owners' Equitybeg + Revenue第二篇：会计专业英语会计是什么会计是什么？多年来，流行的说法，会计是会计，成绩和会计。
会计学原理专业英语词汇对照(第一二章)
会计学原理专业英语词汇对照第一章：必知词汇accounting会计recordkeeping or bookkeeping簿记shareholders股东board of directors董事会auditors审计suppliers供应商creditor债权人ethics职业道德GAAP公认会计原则（美国）SEC证券交易委员会（美国）FASB财务会计准则委员会（美国）IASB国际会计准则理事会（国际）IFRS国际财务报告准则（国际）Relevant相关Reliable可靠Comparable可比Principles原则The measurement principle/ the cost principle计量原则/ 成本原则The revenue recognition principle收入确认原则The expense recognition principle/ the matching principle支出确认原则/配比原则Sale on credit/ on account 赊销Purchase on credit/on account赊购The full disclosure principle充分披露原则Assumptions假设The going-concern assumption持续经验假设The monetary unit assumption货币计量假设The time period assumption会计分期假设The business entity assumption会计主体假设Sole proprietorship独资企业Unlimited liability无限责任Partnership合伙企业Corporation公司Double taxation双重课税Expanded accounting equation扩展会计等式Assets资产Liabilities负债Owners, equity 所有者权益Net assets净资产Owners, capital所有者资本Owners, withdrawals所有者提取/所有者抽回投资Expenses费用Revenue收入Net income净利润Net loss净损失Income statement利润表Statement of owners, equity所有者权益表/所有者权益变动表Balance sheet资产负债表Statement of cash flows现金流量表第二章：必知词汇(上文有的不再重复)Accounting books/books会计帐簿Source documents原始凭证Account账户General ledger总分类账Ledger分类账Account receivable应收账款Note receivable应收票据Prepaid accounts/ prepaid expenses预付账款/待摊费用Account payable应付账款Note payable应付票据Unearned revenue预收账款Accrued liabilities应计负债Increase增加Decrease减少Chart of accounts会计科目表T-account T形账户Debit借方（Dr.）Credit贷方(Cr.)Account balance账户余额Normal balance正常余额Double entry accounting 复式记账法Journalizing登记日记账Journal日记账General journal普通日记账Journal entry日记账分录Posting过账Balance column account三栏式账户PR（posting reference）过账索引Trial balance试算平衡表Unadjusted statements调整前的财务报表必记口诀：有借必有贷，借贷必相等。
会计专业英语 (2)
Objectivity Substance Over Form Relevance Consistency Comparability Timeliness Clarity Accrual Basis
客观性原则 实质重于形式原 则 相关性原则 一贯性原则 可比性原则 及时性原则 清晰性原则 权责发生制原则
2．持续经营 会计核算应当以企业持续、正常的生产经营活动为前提。
Unit2 第2单元
英语试听
专业术语
典型例句
典型例题
小结
典型 例句
3. The Time Period Concept An enterprise should account for its transactions or events and prepare its financial statements in distinct accounting periods. Accounting periods may be a month, a quarter, a half-year, commencing on first days thereof according to the Gregorian calendar. Monthly, quarterly and half-year periods are referred to as interim accounting periods. “End of periods” and “at regular intervals” under this System refer to the end of a month, a quarter, a half-year, or a year. 3．会计分期 会计核算应当划分会计期间，分期结算账目和编制财务会计报告。会 计期间分为年度、半年度、季度和月度。年度、半年度、季度和月度 均按公历起讫日期确定。半年度、季度和月度均称为会计中期。本制 度所称的期末和定期，是指月末、季末、半年末和年末。
财务会计专业英语 (2)
Slide 4
C3
THE ACCOUNT AND ITS ANALYSIS
Assets Assets Asset Accounts Accounts Accounts
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Liability Liability Liability Accounts Accounts Accounts
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Equity Equity Equity Accounts Accounts Accounts
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Enter the amount and description.
ACCOUNT No.
Description PR Debit Credit
THE ACCOUNT AND ITS ANALYSIS
Assets
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Liabilities
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Equity
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Owner’s Capital
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Owner's Withdrawals
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Expenses
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McGraw-Hill/Irwin
Slide 9
C4
LEDGER AND CHART OF ACCOUNTS
Cash
Investment by owner Consulting services revenues earned Collection of accounts receivable 30,000 Purchase of supplies 4,200 Purchase of equipment 1,900 Payment of rent Payment of salary Payment of account payable Withdrawal by owner 36,100 Total decreases 4,800 2,500 26,000 1,000 700 900 200 31,300
会计专业英语教程
会计专业英语教程Accounting Professionals: Mastering the Language of BusinessAccounting, a critical function in the world of business, requires a specialized set of skills and knowledge. Among these is the ability to effectively communicate in the language of the field - English. For accounting professionals, mastering the English language is not just a desirable skill, but a necessity in the global marketplace.In the dynamic and ever-evolving business landscape, accounting professionals are expected to navigate a range of complex financial and regulatory frameworks, engage with clients and colleagues from diverse backgrounds, and present their findings and analyses in a clear and concise manner. This necessitates a strong command of the English language, which has become the lingua franca of the international business community.One of the primary benefits of developing proficiency in accounting English is the ability to accurately interpret and apply financial statements, reports, and regulations. Accounting standards and practices, such as the International Financial Reporting Standards (IFRS) and the Generally Accepted Accounting Principles (GAAP), arepredominantly written and communicated in English. By mastering the terminology, syntax, and nuances of accounting English, professionals can better understand and comply with these standards, ensuring the accuracy and reliability of financial information.Moreover, effective communication in English is crucial for building and maintaining strong relationships with clients, colleagues, and regulatory bodies. Accounting professionals often find themselves in situations where they must present complex financial information to stakeholders, negotiate contracts, or collaborate with cross-functional teams. The ability to articulate ideas clearly, respond to questions, and negotiate effectively in English can be the difference between a successful engagement and a missed opportunity.In today's global economy, many accounting firms and organizations have expanded their reach beyond national borders, necessitating the ability to work with clients and partners from around the world. Proficiency in accounting English enables professionals to navigate these international landscapes, fostering cross-cultural understanding and facilitating seamless collaboration.Recognizing the importance of accounting English, educational institutions and professional bodies have developed comprehensive programs and resources to help aspiring and experiencedaccounting professionals enhance their language skills. These include specialized courses, language immersion programs, and online resources that focus on the unique vocabulary, grammar, and communication strategies required in the accounting field.By investing in the development of their accounting English proficiency, professionals can unlock a world of opportunities. They can expand their career prospects, engage in international projects, and contribute to the success of their organizations on a global scale. Furthermore, the ability to effectively communicate in English can lead to increased job satisfaction, as professionals are better equipped to navigate the complex and dynamic world of accounting.In conclusion, the mastery of accounting English is a crucial skill for professionals in the field. It enables them to accurately interpret and apply financial standards, build strong relationships with clients and colleagues, and thrive in the global business environment. By embracing the importance of accounting English and dedicating themselves to its development, accounting professionals can position themselves for success and contribute to the ongoing evolution of the accounting profession.。
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。
(完整word版)会计专业英语词汇
会计专业英语词汇会计职能accounting function会计核算financial accounting会计职业accounting profession非营利组织会计non-profit organization accounting企业会计enterprise accounting财务会计financial accounting成本会计cost accounting管理会计management accounting税务会计tax accounting审计audit电算化会计computerized accounting会计信息accounting information会计目标accounting objective企业会计准则accounting criteria for enterprises 存货会计准则inventory accounting长期股权投资会计准则accounting standards,long-term equity investment投资性房地产会计准则investment propertyaccounting standards固定资产会计准则fixed assets accountingstandards生物资产会计准则biological assets accountingstandards无形资产会计准则intangible assets accountingstandards非货币性资产交换会计准则of non-monetary assets, theexchange of accountingstandards资产减值会计准则impairment of assetsaccounting standards职工薪酬会计准则staff salaries accountingstandards企业年金基金会计准则enterprise annuity fundaccounting standards股份支付会计准则share-based paymentaccounting standard债务重组会计准则debt restructuringaccounting standards或有事项会计准则or a matter of accountingprinciples收入会计准则revenue accountingstandards建造合同会计准则construction contractsaccounting standards政府补助会计准则accounting for governmentgrants guidelines借款费用会计准则borrowing costs accountingstandards所得税会计准则income tax accountingstandards外币折算会计准则foreign currency translationaccounting standards企业合并会计准则business combinationsaccounting standards租赁会计准则lease accounting standards金融工具确认和计量会计准则recognition andmeasurement of financial instruments accounting standards金融资产转移会计准则the transfer of financial assets accounting rules套期保值会计准则hedge accounting原保险合同会计准则of the original insurance contracts accounting standard再保险合同会计准则re-insurance contracts accounting standard石油天然气开采会计准则oil and gas accounting standards会计政策、会计估计变更和差错更正会计准则accounting policies changes in accounting estimates and corrections of errors accounting standards资产负债表日后事项会计准则the balance sheet date accounting standards财务报表列报会计准则accounting standards financial statements reported现金流量表会计准则cash flow accounting standards 中期财务报告会计准则interim financial reportingaccounting standards合并财务报表会计准则the consolidated financialstatements of accountingstandards每股收益会计准则earnings per shareaccounting standards分部报告会计准则segment reportingaccounting standards关联方披露会计准则related party disclosuresaccounting standards金融工具列报会计准则presentation of financialinstruments accountingstandards首次执行企业会计准则presentation of financialinstruments accountingstandards会计的基本前提accounting concepts会计主体accounting entity持续经营going concern会计分期accounting period会计年度financial year货币计量money measurement权责发生制accrual basis收付实现制cash basis of accounting会计信息质量要求quality of accountinginformation可靠性reliability相关性relevance可理解性understandability可比性comparability实质重于形式substance over form重要性materiality谨慎性prudence及时性timeliness会计确认accounting recognition会计计量accounting measurement会计记录accounting record会计报告accounting report设置账户setting up accounts复式记帐double-entry accounting填制与审核会计凭证fill in and audit the accounting documents借贷记账法debit-credit bookkeeping登记账簿registering accounting books成本计算cost calculation财产清查与编制财务报告property Inventory and preparation of financial reports会计要素elements of accounting资产assets流动资产current assets库存现金cash in treasury 银行存款bank deposit其他货币资金funds in other currencies交易性金融资产trading financial assets应收票据notes receivable应收账款accounts receivables预付账款prepayment应收股利dividends receivable应收利息interest receivable其他应收款other receivables坏账准备for bad debts材料采购material procurement在途物资goods in transit原材料raw材料成本差异material cost variance库存商品inventory存货跌价准备decline in value ofinventories非流动资产non-current assets可供出售金融资产available for sale financialassets持有至到期投资held-to-maturityinvestments持有至到期投资减值准备impairment ofheld-to-maturity investments长期股权投资long-term equityinvestments长期股权投资减值准备impairment of long-termequity investments投资性房地产investment in real estate长期应收款long-term receivables固定资产fixed assets固定资产减值准备impairment of fixed assets累计折旧accumulated depreciation在建工程construction in progress工程物资engineering materials固定资产清理clean-up of fixed assets无形资产intangibles累计摊销accumulated amortization无形资产减值准备impairment of intangible assets长期待摊费用the long-term deferred expenses递延所得税资产deferred tax assets负债liabilities流动负债current liabilities短期借款short-term borrowings交易性金融负债trading financial liabilities应付票据notes payable应付账款payables预收账款receipts in advance应付职工薪酬meet the staff salaries应交税费-应交增值税（销项税额）tax payable - payable V AT(output tax)应交税费-应交增值税（进项税额）tax payable - payable valueadded tax (V AT)应付利息interest payable应付股利dividends payable其他应付款other payables非流动负债non-current liability长期借款long-term borrowings应付债券to cope with debt长期应付款long-term payables未确认融资费用finance charges are notrecognized预计负债estimated liabilities递延所得税负债deferred income taxliabilities所有者权益owners’ equity实收资本paid-in capital股本equity本年利润current year profits利润分配profit distribution资本公积capital reserve提取法定盈余公积withdrawal legal surplus提取任意盈余公积withdrawal free surplusreserves资本(或股本)溢价capital (or equity) premium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生产成本production cost制造费用manufacturing expenses劳务成本labor Cost研发支出-资本化支出expenditures - Capital expenditures of研发支出-费用化支出expenditures - the cost of expenses工程施工construction工程结算project settlement收入revenue费用expense利润profit主营业务收入prime operating revenue其他业务收入other operating revenue营业外收入non-operating income主营业务成本operating costs营业税金及附加tax and associate charge营业外支出non-business expenditure其他业务成本other business expense财务费用finance charge销售费用selling expenses管理费用overhead资产减值损失impairment losses所得税费用tax fees投资收益investment income会计等式accounting formula会计事项accounting transaction会计科目accounting subjects总分类账general ledger总日记账general journal日记账journal entries银行承兑汇票bank acceptance商业承兑汇票trade acceptance外埠存款other city Cash in bank银行本票cashier's check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待处理财产损溢wait deal assets loss orincome未分配利润undistributed profit试算平衡表working trial balance期末账项调整final accounts adjustments会计凭证accounting documents原始凭证original evidences一次凭证single-record document汇总原始凭证summary of the original documents记账凭证account voucher收款凭证receipt voucher付款凭证payment voucher转账凭证transfer certificate科目汇总表categorized accounts summary盘存账户inventory account资本账户capital account结算账户settlement account调整账户adjustment account集合分配账户set allocation account成本计算账户costing account跨期摊配账户spread with account for inter-period 汇转账户exchange transfer accounts财务成果账户financial results account计价对比账户accounts denominated incontrast暂记账户suspense accounts会计账簿accounting books日记账journal总分类账簿general ledger明细分类账簿detail ledger备查账簿reference books错账更正方法error correction methodaccounts划线更正法correction by drawing astraight ling红字更正法correction by using red ink补充登记法correction by extrarecording财产清查property inventory全部清查all inventory局部清查partial inventory定期清查periodic checking method不定期清查non-periodic checkingmethod永续盘存制perpetual inventory system实地盘存制physical inventory system实地盘点法physical inventory method技术推算法technology reckoning抽查盘点法sampling inventory method银行存款余额调节表bank balance sheetadjustment往来款项对账单between the amount of thebill财务报表financial statement会计报表accounting statement会计报表附注accounting statement footnote资产负债表statement of assets and liabilities利润表profit statement现金流量表cash flow statement所有者权益变动表owner of changes in equity科目汇总表categorized accounts summary会计机构负责人accounting agencies会计主管accounting manager会计档案accounting files。
会计专业英语 (2)
专业英语复习题复习题一1．Give a brief explanation for the following terms (10%)(1) Journal entry(2) Going concern(3) Matching principle(4) Working capital(5) Revenue expenditure2. Please read the following passage carefully and fill in each of the 11 blanks w ith a word most appropriate to the content (10%)(1) The double-entry system of accounting takes its name from the fact that every business transaction is recorded by (____) types of entries: 1: (_____) entries to one or more accounts and 2: credit entries to one or more accounts. In recording any transaction, the total dollar amount of the (______) entries must (_____) the total dollar amount of credit entries.(2) Often a transaction affects revenues or expenses of two or more different periods, in these cases, an (_____) entries are needed to (_____) to each period the appropriate amounts of revenues and expenses. These entries are performed at the (_____) of each accounting period but (_____) to preparing the financial statements.(3) Marketable securities are highly (_____) investments, primarily in share stocks and bounds, (____) can be sold (_____) quoted market prices in organized securities exchanges.3. Translate the following Chinese statements into English (18%)(1) 财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。
会计专业英语chapter 2new
• Bookkeeping is usually performed by a bookkeeper. 簿记通常是由一个簿记员完成的 • The accounting process is usually performed by an accountant. 会计处理往往由会计人员执行
The order of the steps
1.recording in the journal 记入日记账
2.posting to the ledger 过入分类账
3.preparing a trial balance 编制试算平衡
4.preparing the financial Statements 编制财务报表
天天有收获！Fra bibliotekDebits and credits are then defined as follows • Debit: A debit is recorded on the left hand side of a Taccount
• Credit: A credit balance is recorded on the right hand side of a Taccount
• 每一个单独的财务交易在会计核算系统内都被记录 到至少两个不同总分类账簿上。
- The two entries have equal amounts and opposite signs，so that when all entries in the accounts are summed，the total is exactly the same: the accounts balance. - 这两个登记项目金额相同、符号相反。这样当对所 有在账簿上的科目进行汇总时，它们的总和是一样 的：账户是平衡的。
会计专业英语怎么说
会计专业英语怎么说导读：我根据大家的需要整理了一份关于《会计专业英语怎么说》的内容，具体内容：会计专业是研究企业在一定的营业周期内如何确认收入和资产的学问。
那么，你知道会计专业的英语怎么说吗?会计专业的英文释义：accounting profession会...会计专业是研究企业在一定的营业周期内如何确认收入和资产的学问。
那么，你知道会计专业的英语怎么说吗?会计专业的英文释义：accounting profession会计专业的英文例句：他正在学习会计学或他是一名会计专业的学生。
He is studying accountancy or he is an accountancy student.会计模拟实训室环境建设,直接影响到高职院校会计专业人才培养质量及会计专业可持续发展。
研究高职院校会计模拟实训室环境建设的现状和对策,加强会计模拟实训室的建设,具有重要意义。
The environment development of accounting simulation laboratories (ASL) at higher vocational colleges has direct influences upon the quality of professional accounting personnel training and the sustainable development of accounting discipline.作为会计专业核心专业课程的"出纳实务"承担着培养会计专业学生今后从事会计职业及出纳工作必备技能的重任。
the Course Cashier in Practice, one of the core professional curriculums on accounting, plays the important role in educating students majoring in accounting to master accounting and cashier skills.文章分析了当前我国独立学院会计专业办学特色中存在的问题，在此基础上提出独立学院优化会计专业办学特色的基本策略。
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Account Name Cash Accounts receivable Supplies Prepaid insurance Equipment
Accounting payable Unearned revenue C. Taylor, Capital
Accounting Number 302 403 406 622 637
ACCOUNTS分类帐和会计科目表
The ledger is a collection of all accounts for an formation system. A company’s size and diversity （多样化） f operations （运营） affect the number of accounts needed.
McGraw-Hill/Irwin
Slide 7
C3
EQUITY ACCOUNTS权益帐户
Owner’s Equity
Equity Accounts
Owner’s Withdrawals
Revenues
McGraw-Hill/Irwin
Expenses
Owner’s Capital所有者资本NT AND ITS ANALYSIS
Assets = Liabilities + Equity
+
Owner’s Capital
–
Owner's Withdrawals
+
Revenues
–
Expenses
McGraw-Hill/Irwin
Slide 9
C4
LEDGER AND CHART OF
总分类帐
The general ledger is a record
containing all accounts used by
the company.
McGraw-Hill/Irwin
Slide 4
C3
THE ACCOUNT AND ITS ANALYSIS
= + AAAsssssseeetts
The chart of accounts is a list of all accounts and includes an identifying number for each account.
Account Number 101 106 126 128 167 201 236 301
McGraw-Hill/Irwin
McGraw-Hill/Irwin
Slide 5
C3
ASSET ACCOUNTS资产帐户
Land Buildings Equipment
Cash
Asset Accounts
Supplies 物料
Accounts Receivable
应收帐款
Notes Receivable
应收票据
Prepaid Accounts 预付帐户
(Left side)
(Right side)
Debit
Credit
McGraw-Hill/Irwin
Slide 11
C5
DOUBLE-ENTRY ACCOUNTING复式记帐
Assets = Liabilities + Equity
McGraw-Hill/Irwin
Slide 3
C3
THE ACCOUNT AND ITS ANALYSIS
帐户
An account is a record of
increases and decreases in a specific asset, liability, equity,
revenue, or expense item.
Slide 10
C5
DEBITS AND CREDITS借贷
A T-account represents a ledger account and is a tool used to understand the effects of one or more
transactions.
Account Title
原始凭证
Prepare and analyze the trial balance
试算平衡表 McGraw-Hill/Irwin
Record relevant transactions and events in a journal日记帐
Post journal information to ledger accounts
分类帐
Slide 2
C2
SOURCE DOCUMENTS原始凭证
Checks支票
Employee Earnings Records 员工薪资记录
Bills from
Suppliers 供货商帐单
Purchase Orders 订单
Bank Statements 银行对帐单
Sales Tickets 销售单
ANALYZING AND RECORDING TRANSACTIONS
Chapter 2
© 2009 The McGraw-Hill Companies, Inc.,
C1
ANALYZING AND RECORDING
PROCESS
Analyze each transaction and event from source documents
640
Accounting Name C. Taylor, Withdrawals Revenues Rental revenue Salaries expense Insurance expense Rent expense租金费用
652
Supplies expense
690
Utilities expense共用事业费（水
AAcccccooouuunnntsttss
LLLiiaiaabbbiilililititytyy AAAccccccooouuunnnttstss
EEEqqquuuiititytyy AAAccccccooouuunnnttstss
Owner, Capital Owner, Withdrawals
McGraw-Hill/Irwin
Slide 6
C3
LIABILITY ACCOUNTS负债帐户
Accounts Payable 应付帐款
Accrued Liabilities 应计负债
Liability Accounts
Notes Payable 应付票据
Unearned Revenue 预收收入