会计英语术语

会计英语术语

国际会计术语英汉对照

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 批露

Expenses 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

Window dressing 门面粉饰

原始分录错误error of original entry

原始分录簿book of original entry

原则性错误error of principle

流动资产current assets

流动负债current liabilities

流动比率current ratio

流动抵押品floating charge

租购hire purchase

租购公司hirer

个体entity

差额承上balance brought down

差额承前balance brought forward

差额转下balance carried down

帐户account

透支overdraft

透支额度facility extent

名调乱错误error of commission

现金日记簿cash book

现金收支帐receipts and payments account

现金折扣cash discount

虚帐户nominal account

净损失net loss

累积基金accumulated fund

停止经营quit concern

动用资金capital employed

专利税royalty

专利权patent

货物寄销帐goods sent on consignment account 票面值par value

接纳accept

净流动资产net current assets

速动比率liquidity ratio

寄销consignment

寄销人consignor

寄销帐consignment account

票据拒付手续费noting charges

票据贴现discounting bill of exchange

组织大纲memorandum of association

组织章程articles of association

商誉goodwill

贷方credit

贷项通知单credit note

贷项通知单(银行用) credit advice

提用drawings

提款帐drawings account

费用expenses

期未存货closing stock

期初存货opening stock

单式簿记single-entry bookkeeping

备忘memorandum

补助分类帐subsidiary account

报表statement

贴现discount

发票invoice

发票人drawer

间接工资indirect wages

贴现手续费discounting charge

普通股ordinary shares

普通日记簿general journal

普通原始簿general book of original entry

间接原料indirect material

间接费用indirect expenses, overhead