(财务会计)会计英语词汇

会计科目英文

会计系统 Accounting system

美国会计协会 American Accounting Association

美国注册会计师协会 American Institute of CPAs

审计 Audit

资产负债表 Balance sheet

簿记 Bookkeeping

现金流量预测 Cash flow prospects

内部审计证书Certificate in Internal Auditing

管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant

成本会计Cost accounting

外部使用者External users

财务会计Financial accounting

财务会计准则委员会Financial Accounting Standards Board

财务预测Financial forecast

公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information

政府会计办公室Government Accounting Office

损益表 Income statement

内部审计师协会Institute of Internal Auditors

管理会计师协会Institute of Management Accountants 整合性Integrity

内部审计Internal auditing

内部控制结构Internal control structure

国内收入署Internal Revenue Service

内部使用者 Internal users

管理会计Management accounting

投资回报Return of investment

投资报酬Return on investment

证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow

财务状况表Statement of financial position 税务会计 Tax accounting

会计等式Accounting equation

勾稽关系 Articulation

资产 Assets

企业个体Business entity

股本Capital stock

公司Corporation

成本原则Cost principle

债权人Creditor

通货紧缩 Deflation

批露Disclosure

费用Expenses

财务报表Financial statement

筹资活动Financial activities

持续经营假设Going-concern assumption 通货膨涨 Inflation

投资活动Investing activities

负债Liabilities

负现金流量Negative cash flow

经营活动Operating activities

所有者权益Owner’s equity

合伙企业Partnership

正现金流量Positive cash flow

留存利润Retained earning

收入Revenue

独资企业Sole proprietorship

清偿能力Solvency

稳定货币假设Stable-dollar assumption 股东Stockholders

股东权益Stockholders’ equity

门面粉饰Window dressing

帐户 Account

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

原材料 Raw materials 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

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

待摊费用 Deferred and prepaid expenses

分期收款发出商品 Collect money and send out the goods by stages

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

减值准备 Depreciation reserves