ACC中英文单词对照表

A C C中英文单词对照表 The latest revision on November 22, 2020

第一章

1．资产 asset

2．负债 liability

3．所有者权益equity=capital=net asset

4．收入income=revenue=sales

5．费用expense

6．厂房plant

7．机器machine

8．无形资产intangible asset

9．非流动资产 Non current asset（6 7 8属于9）

10．库存现金petty cash

11．银行存款cash

12．应收账款trade receivable=A/R 13．存货inventory 14．流动资产 current asset （10 11 12 13属于14）

15．贷款loan

16．应付账款trade payables=A/P 17．预收账款advance from customers

18．流动负债 current liability（15 16 17属于18）

19．实收资本share capital

20．资本公积share premium

21．留存收益Retained

earnings=R/ES

22．资产负债表statement of financial position=SOFP

23．所有者权益变动表statement of changes in equity=SOCIE

24．现金流量表statement of cash flow

25．利润表statement of comprehensive income=SOCI

第二章

1．复式记账 double-entry bookkeeping

2. 借 Debit

3. 贷Credit

4. 预付账款prepayment

5. 利润profit

第四章

1．增值税value added tax=sales tax

2．进项税额 input tax

3．销项税额 output tax

4．贸易折扣（商业折扣）trade discount

5．现金折扣cash discount 6. 不含税exclusive

7. 含税 inclusive

8. 交易事项Transaction

9. 取走withdraw

第五章

1.现金 petty cash=cash on hand

2.支票 cheque

3.自动转账 standing order/direct debt

4.银行给你存款利息 bank interest on deposit

5.银行收取利息手续费 bank charges

6.银行收取利息 bank interest on overdraft

7.空头支票 dishonored cheque

8.未结清的款项，别人给我的uncleared lodgement

9.未承兑的汇票 unpresent cheque

10.别人给我支票 undrawn cheque

11.公司业务错误 business error

12.银行业务错误 bank error

13.银行存款余额调节表 bank reconciliation

14.银行透支 overdraft

15.银行对账单 bank statement

16.现金账簿/银行存款日记账 cash book

17.总账 control accounts =general ledger

18.明细账 individual ledger

=personal ledger=subsidiary ledger=memo account 19.应收账款总账 receivable control account =receivable general ledger 20.应收账款明细账receivable

ledger=sales ledger

21.坏账 bad debt=irrecoverable debt

22.毛利润 gross profit

23.一般性坏账准备 general allowance

24.特殊性坏账准备 specific allowance

25.可疑的坏账doubtful debt

25.资产减值损失 expense-bad debts written off

26.坏账准备 allowance for A/R

第六章

1 存货inventory

2 先进先出 first in first out

3 特殊计价法 specific identification

4 加权平均法 period

average=weighted average

5 移动加权平均法 continuous average=continuous weighted average cost method=moving weighted average method

6 成本 historical cost

7 可变现净值 net realizable value

8 资产减值损失-计提的存货跌价准备expense-inventory written-down

9 永续盘存制 perpetual inventory system

10 实地盘存制 periodic inventory system

11 购货 purchase 12 数量 quantity

13 单价 unit cost

14 毛利润率 gross profit margin

第七章

1 买价 original purchase price

2 场地准备费 cost of site preparation

3 运输费 delivery and handling

4 安装费 installation

5 员工培训费 employee training 6资本化后续支出 capital expenditure

7 费用化后续支出revenue expenditure

8 直线法 straight line method

9 累计折旧 accumulated depreciation