会计英语-单词表 谷丰

专业词汇汇总表

Chapter 1 Non-for-profits organization 非赢利组织Service 服务

Manufacture生产

Merchandise 商品

Accounting会计

Management管理层

Accounting system记帐系统

Financial accounting财务会计Financial report财务报告

Decision-making决策制定

Audit 审计

Management accounting管理会计Cost accounting成本会计

Operating cost 生产费用，营业成本Budgeting预算

Accumulate累积

Accounting process核算过程Transaction交易,业务

Events事项

Expenses费用

Income收入

Identify确认

Measure计量

Record记录

Communicate沟通

Financial position财务状况Performance经营

Entity实体

Enterprise企业

Balance sheet 资产负债表

Statement of financial position财务状况表Equity权益

Debt债务

Return回报

Creditors债权人

Supplier供应商

Customer客户

Economic resource经济资源

Financial structure财务结构

Liquidity流动性

Solvency偿债能力

Cash现金

Cash equivalents现金等价物

Financial performance 财务业绩

Accrual basis权责发生制

Assets资产

Liabilities负债

Equity权益

Going concern永续经营

Liquidate清算，清盘（破产公司）

Economic entity经济实体

Unit of measurement货币计量

Accounting period会计分期

GAAP （general accepted accounting principle）一般公认会计准则

Profitability获利能力

China Securities Regulatory Commission(CSRC) 中国证监会Listed company上市公司

Disclose披露

Understandability可理解性

Relevance相关性

Reliability可靠性

Comparability可比性

Chapter 2 Accounting elements会计要素

Non-current assets非流动资产Gain利得

Loss损失

Recognition确认

Measurement计量

Historical cost 历史成本

Current cost 现时成本Replacement cost 重置成本

Net realizable value可变现净值Present value现值

Proceeds收入，收益

Chapter3

Statement of comprehensive income 综合收益表

Statement of changes in equity 所有者权益变动表

Cash flow statement现金流量表

Notes附注

Non-current assets非流动资产

Current assets流动资产

Fixed assets固定资产

Property，plant and equipment（PPE）不动产、厂房和设备Investment property 投资性房地产

Intangible assets无形资产

Financial asset金融资产

Investments accounted for using the equity method用权益法核算的投资

Biological assets生物资产

Inventories存货

Trade and other receivable应收帐款和其他应收款

Cash and cash equivalent现金和现金等价物（货币资金）Non-current liabilities非流动负债

Current liabilities流动负债

Comprehensive income综合收益

Consolidated profit and loss accounts合并损益表

Cost of sales 销售成本

Distribution cost销售费用

Administrative expense管理费用

Financial costs财务费用

Share of profit of associates联营企业利润分摊

Income tax expense所得税费用

Discontinued operations停业

Investment in equity instruments对权益工具的投资收益

Cash flow hedges现金流量套期

Gain on property revaluation房地产重估利得

Share of other comprehensive income of associates联营企业其他综合收益的分摊

Actuarial gains（losses）on defined benefit pension plans 关于确定给付养老金福利计划产生的精算利得或损失Retirement benefit plans 退休福利计划

Defined contribution plans设定提存计划

Defined benefits plans 设定福利计划

Actuarial present value of promised retirement benefits已承诺的退休福利精算现值

Net assets available for benefits 可用于福利的净资产Multiple step多步式