Accounting专业词汇
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。
会计英文词汇大全
会计英文词汇大全A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法。
常用会计英语词汇
常用会计英语词汇基本词汇1. account 账户,报表2. accounting postulate 会计假设3. accounting valuation 会计计价4. accountability concept 经营责任概念5. accountancy 会计职业6. accountant 会计师7. accounting 会计8. agency cost 代理成本9. accounting bases 会计基础10. accounting manual 会计手册11. accounting period 会计期间12. accounting policies 会计方针13. accounting rate of return 会计报酬率14. accounting reference date 会计参照日15. accounting reference period 会计参照期间16. accrual concept 应计概念17. accrual expenses 应计费用18. acid test ratio 速动比率(酸性测试比率)19. acquisition 收购20. acquisition accounting 收购会计21. adjusting events 调整事项22. administrative expenses 行政管理费23. amortization 摊销24. analytical review 分析性复核25. annual equivalent cost 年度等量成本法26. annual report and accounts 年度报告和报表27. appraisal cost 检验成本28. appropriation account 盈余分配账户29. articles of association 公司章程细则30. assets 资产31. assets cover 资产担保32. asset value per share 每股资产价值33. associated company 联营公司34. attainable standard 可达标准35. attributable profit 可归属利润36. audit 审计37. audit report 审计报告38. auditing standards 审计准则39. authorized share capital 额定股本40. available hours 可用小时41. avoidable costs 可避免成本42. back-to-back loan 易币贷款43. backflush accounting 倒退成本计算44. bad debts 坏帐45. bad debts ratio 坏帐比率46. bank charges 银行手续费47. bank overdraft 银行透支48. bank reconciliation 银行存款调节表49. bank statement 银行对账单50. bankruptcy 破产51. basis of apportionment 分摊基础52. batch 批量53. batch costing 分批成本计算54. beta factor B (市场)风险因素B55. bill 账单56. bill of exchange 汇票57. bill of lading 提单58. bill of materials 用料预计单59. bill payable 应付票据60. bill receivable 应收票据61. bin card 存货记录卡62. bonus 红利63. book-keeping 薄记64. Boston classification 波士顿分类65. breakeven chart 保本图66. breakeven point 保本点67. breaking-down time 复位时间68. budget 预算69. budget center 预算中心70. budget cost allowance 预算成本折让71. budget manual 预算手册72. budget period 预算期间73. budgetary control 预算控制74. budgeted capacity 预算生产能力75. business center 经营中心76. business entity 营业个体77. business unit 经营单位78. by-product 副产品79. called-up share capital 催缴股本80. capacity 生产能力81. capacity ratios 生产能力比率82. capital 资本83. capital assets pricing model 资本资产计价模式84. capital commitment 承诺资本85. capital employed 已运用的资本86. capital expenditure 资本支出87. capital expenditure authorization 资本支出核准88. capital expenditure control 资本支出控制89. capital expenditure proposal 资本支出申请90. capital funding planning 资本基金筹集计划91. capital gain 资本收益92. capital investment appraisal 资本投资评估93. capital maintenance 资本保全94. capital resource planning 资本资源计划95. capital surplus 资本盈余96. capital turnover 资本周转率97. card 记录卡98. cash 现金99. cash account 现金账户100. cash book 现金账薄101. cash cow 金牛产品102. cash flow 现金流量103. cash flow budget 现金流量预算104. cash flow statement 现金流量表105. cash ledger 现金分类账106. cash limit 现金限额107. CCA 现时成本会计108. center 中心109. changeover time 变更时间110. chartered entity 特许经济个体111. cheque 支票112. cheque register 支票登记薄113. classification 分类114. clock card 工时卡115. code 代码116. commitment accounting 承诺确认会计117. common cost 共同成本118. company limited by guarantee 有限担保责任公司119. company limited by shares 股份有限公司120. competitive position 竞争能力状况121. concept 概念122. conglomerate 跨行业企业123. consistency concept 一致性概念124. consolidated accounts 合并报表125. consolidation accounting 合并会计126. consortium 财团127. contingency plan 应急计划128. contingent liabilities 或有负债129. continuous operation 连续生产130. contra 抵消131. contract cost 合同成本132. contract costing 合同成本计算133. contribution centre 贡献中心134. contribution chart 贡献图135. control 控制136. control account 控制账户137. control limits 控制限度138. controllability concept 可控制概念139. controllable cost 可控制成本140. conversion cost 加工成本141. convertible loan stock 可转换为股票的贷款142. corporate appraisal 公司评估143. corporate planning 公司计划144. corporate social reporting 公司社会报告145. cost 成本146. cost account 成本账户147. cost accounting 成本会计148. cost accounting manual 成本手册149. cost adjustment 成本调整150. cost allocation 成本分配151. cost apportionment 成本分摊152. cost attribution 成本归属153. cost audit 成本审计154. cost benefit analysis 成本效益分析155. cost center 成本中心156. cost driver 成本动因157. cost of capital 资本成本158. cost of goods sold 销货成本159. cost of non-conformance 非相符成本160. cost of sales 销售成本161. cost reduction 成本降低162. cost structure 成本结构163. cost unit 成本单位164. cost-volume-profit analysis(CVP) 本量利分析165. costing 成本计算166. credit note 贷项通知167. credit report 信贷报告书168. creditor 债权人169. creditor days ratio 应付账款天数率170. creditors ledger 应付账款分类账171. critical event 关键事项172. critical path 关键路线173. cumulative preference shares 累积优先股174. current asset 流动资产175. current cost accounting 现时成本会计176. current liabilities 流动负债177. current purchasing power accounting 现时购买力会计178. current ratio 流动比率179. cut-off 截止180. CVP 本量利分析181. cycle time 周转时间182. debenture 债券183. debit note 借项通知184. debit capacity 举债能力185. debt ratio 债务比率186. debtor 债务人;应收账款187. debtor days ratio 应收账款天数率188. debtors ledger 应收账款分类账189. debtor' age analysis 应收账款账龄分析190. decision driven costs 决策连动成本191. decision tree 决策树192. defects 次品193. deferred expenditure 递延支出194. deferred shares 递延股份195. deferred taxation 递延税款196. delivery note 交货单197. departmental accounts 部门报表198. departmental budget 部门预算199. depreciation 折旧200. dispatch note 发运单201. development cost 开发成本202. differential cost 差别成本203. direct cost 直接成本204. direct debit 直接借项205. direct hours yield 直接小时产出率206. direct labour cost percentage rate 直接人工成本百分比207. direct labour hour rate 直接人工小时率208. directs on indirect work 间接工作事项上的工时209. discount rate 贴现率210. discounted cash flow 现金流量贴现211. discretionary cost 酌量成本212. distribution cost 摊销成本213. diversions 移用214. diverted hours 移用小时215. diverted hours ratio 移用工时比率216. dividend 股利217. dividend cover 股利产出率218. dividend per share 每股股利219. dog 疲软产品220. double entry accounting 复式会计221. double-entry book-keeping 复式薄记222. doubtful debts 可疑债务223. down time 停工时间224. dynamic programming 动态规划225. earning per share 每股盈利226. earning ratio 市盈率227. economic order quantity(EOQ) 经济订购批量228. efficient market hypothesis 有效市场假设229. efficiency ration 效率性比率230. element of cost 成本要素231. entity 经济个体232. environmental audit 环境审计233. environmental impact assessment 环境影响评价234. EOQ 经济订购批量235. equity 权益236. equity method of accounting 权益法会计计算237. equity share capital 权益股本238. equivalent units 当量239. event 事项240. exceptional items 例外事项241. expected value 期望值242. expenditure 支出243. expenses 费用244. external audit 外部审计245. external failure cost 外部损失成本246. extraordinary items 非常事项247. factory goods 让售商品248. factoring 应收帐款让售249. fair value 公允价值250. feedback 反馈251. FIFO 先近先出法252. final accounts 年终报表253. finance lease 融资租赁254. financial accounting 财务会计255. financial accounts calendar adjustment 财务报表的日历时间调整256. financial management 财务管理257. financial planning 财务计划258. financial statement 财务报表259. finished goods 完成品260. fixed asset 固定资产261. fixed overhead 固定制造费用262. fixed asset turnover 固定资产周转率263. fixed assets register 固定资产登记薄264. fixed cost 固定成本265. flexed budget 变动限额预算266. flexible budget 弹性预算267. float time 浮动时间268. floating charge 流动抵押269. flow of funds statement 资金流量表270. forecasting 预测271. founder's shares 发起人股份272. full capacity 满负荷生产能力273. function costing 职能成本计算274. functional budget 职能预算275. fund accounting 基金会计276. fundamental accounting concept 基础会计概念277. fungible assets 可互换资产278. futuristic planning 远景计划279. gap analysis 间距分析280. gearing 举债经营比率(杠杆)281. goal congruence 目标一致性282. going concern concept 持续经营概念283. goods received note 商品收讫单284. goodwill 商誉285. gross dividend yield 总股息产出率286. gross margin 总边际287. gross profit 毛利润288. gross profit percentage 毛利润百分比289. group 企业集团290. group accounts 集团报表291. high-geared 高结合杠杆(比例)292. hire purchase 租购293. historical cost 历史成本294. historical cost accounting 历史成本会计295. hours 小时296. hurdle rate 最低可接受的报酬率297. ideal standard 理想标准298. idle capacity ration 闲置生产能力比率299. idle time 闲置时间300. impersonal accounts 非记名账户301. imprest system 定额备用制度302. income and expenditure account 收益和支出报表303. incomplete records 不完善记录304. incremental cost 增量成本305. incremental yield 增量产出率306. indirect cost 间接成本307. indirect hours 间接小时308. insolvency 无力偿付309. intangible asset 无形资产310. integrated accounts 综合报表311. interdependency concept 关联性概念312. interest cover 利息保障倍数313. interlocking accounts 连锁报表314. internal audit 内部审计315. internal check 内部牵制316. internal control system 内部控制体系317. internal failure cost 内部损失成本318. internal rate of return(IRR) 内含报酬率319. inventory 存货320. investment 投资321. investment center 投资中心322. invoice register 发票登记薄323. issued share capital 已发行股本324. job 定单325. job card 工作卡326. job costing 工作成本计算327. job sheet 工作单328. joint cost 联合成本329. joint products 联产品330. joint stock company 股份公司331. joint venture 合资经营332. journal 日记账333. just-in-time(JIT) 适时制度334. just-in-time production 适时生产335. just-in-time purchasing 适时购买336. key factor 关键因素337. labour 人工338. labour transfer note 人工转移单339. leaning curve 学习曲线340. ledger 分类账户341. length of order book 定单平均周期342. letter of credit 信用证343. leverage 举债经营比率344. liabilities 负债345. life cycle costing 寿命周期成本计算346. LIFO 后近先出法347. limited liability company 有限责任公司348. limiting factor 限制因素349. line-item budget 明细支出预算350. liner programming 线性规划351. liquid assets 变现资产352. liquidation 清算353. liquidity ratios 易变现比率354. loan 贷款355. loan capital 借入资本356. long range planning 长期计划357. lost time record 虚耗时间记录358. low geared 低结合杠杆(比例)359. lower of cost or net realizable value concept 成本或可变净价孰低概念360. machine hour rate 机器小时率361. machine time record 机器时间记录362. managed cost 管理成本363. management accounting 管理会计364. management accounting concept 管理会计概念365. management accounting guides 管理会计指导方针366. management audit 管理审计367. management buy-out 管理性购买产权368. management by exception 例外管理原则369. margin 边际370. margin of safety ration 安全边际比率371. margin cost 边际成本372. margin costing 边际成本计算373. mark-down 降低标价374. mark-up 提高标价375. market risk premium 市场分险补偿376. market share 市场份额377. marketing cost 营销成本378. matching concept 配比概念379. materiality concept 重要性概念380. materials requisition 领料单381. materials returned note 退料单382. materials transfer note 材料转移单383. memorandum of association 公司设立细则384. merger 兼并385. merger accounting 兼并会计386. minority interest 少数股权387. mixed cost 混合成本388. net assets 净资产389. net book value 净账面价值390. net liquid funds 净可变现资金391. net margin 净边际392. net present value(NPV) 净现值393. net profit 净利润394. net realizable value 可变现净值395. net worth 资产净值396. network analysis 网络分析397. noise 干捞398. nominal account 名义账户399. nominal share capital 名义股本400. nominal holding 代理持有股份401. non-adjusting events 非调整事项402. non-financial performance measurement 非财务业绩计量403. non-integrated accounts 非综合报表404. non-liner programming 非线性规划405. non-voting shares 无表决权的股份406. notional cost 名义成本407. number of days stock 存货周转天数408. number of weeks stock 存货周转周数409. objective classification 客体分类410. obsolescence 陈旧411. off balance sheet finance 资产负债表外筹资412. offer for sale 标价出售413. operating budget 经营预算414. operating lease 经营租赁415. operating statement 营业报表416. operation time 操作时间417. operational control 经营控制418. operational gearing 经营杠杆419. operating plans 经营计划420. opportunity cost 机会成本421. order 定单422. ordinary shares 普通股423. out-of-date cheque 过期支票424. over capitalization 过分资本化425. overhead 制造费用426. overhead absorption rate 制造费用分配率427. overhead cost 制造费用428. overtrading 超过营业资金的经营429. paid cheque 已付支票430. paid-up share capital 认定股本431. parent company 母公司432. pareto distribution 帕累托分布433. participating preference shares 参与优先股434. partnership 合伙435. payable ledger 应付款项账户436. payback 回收期437. payments and receipts account 收入和支出报表438. payments withheld 保留款额439. payroll 工资单440. payroll analysis 工资分析441. percentage profit on turnover 利润对营业额比率442. period cost 期间成本443. perpetual inventory 永续盘存444. personal account 记名账户445. PEPT 项目评审法446. petty cash account 备用金账户447. petty cash voucher 备用金凭证448. physical inventory 实地盘存449. planning 计划450. planning horizon 计划时限451. planning period 计划期间452. policy cost 政策成本453. position audit 状况审计454. post balance sheet events 资产负债表编后事项455. practical capacity 实际生产能力456. pre-acquisition losses 购置前损失457. pre-acquisition profits 购置前利润458. preference shares 优先股459. preference creditors 优先债权人460. preferred creditors 优先债权人461. prepayments 预付款项462. present value 现值463. prevention cost 预防成本464. price ratio 市盈率465. prime cost 主要成本466. prime entry-books of 原始分录登记薄467. principal budget factor 主要预算因素468. prior charge capital 优先股469. prior year adjustments 以前年度调整470. priority base budgeting 优先顺序体制的预算471. private company 私人公司472. pro-forma invoice 预开发票473. problem child 问号产品474. process costing 分步成本计算475. process time 加工时间476. product cost 产品成本477. Product life cycle 产品寿命周期478. production cost 生产成本479. production cost of sales 售货成本480. production volume ratio 生产业务量比率481. profit center 利润中心482. profit per employee 每员工利润483. profit retained for the year 年度利润留存484. profit to turnover ratio 利润对营业额比率485. profit-volume graph 利量图486. profitability index 盈利指数487. programming 规划488. project evaluation and review technique 项目评审法489. projection 预计490. promissory note 本票491. prospectus 募债说明书492. provisions for liabilities and charges 偿债和费用准备493. prudent concept 稳健性概念494. public company 公开公司495. purchase order 订购单496. purchase requisition 请购单497. purchase ledger 采购账户498. quality related costs 质量有关成本499. queuing time 排队时间500. rate 率501. ratio 比率502. ration pyramid 比率金字塔503. raw material 原材料504. receipts and payments account 收入和支付报表505. receivable ledger 应收款项账户506. redeemable shares 可赎回股份507. redemption 赎回508. registered share capital 注册资本509. rejects 废品510. relevancy concept 相关性概念511. relevant costs 相关成本512. relevant range 相关范围513. reliability concept 可靠性概念514. replacement price 重置价格515. report 报表516. reporting 报告517. research cost, applied 应用性研究成本518. research cost, pure or basic 理论或基础研究成本519. reserves 留存收益520. residual income 剩余收益521. responsibility center 责任中心522. retention money 保留款额523. return on capital employed 运用资本报酬率524. returns 退回525. revenue 收入526. revenue center 收入中心527. revenue expenditure 收益支出528. revenue investment 收入性投资529. right issue 认股权发行530. rolling budget 滚动预算531. rolling forecast 滚动预测532. sales ledger 销售分类账533. sales order 销售定单534. sales per employee 每员工销售额535. scrap 废料536. scrip issue 红股发行537. secured creditors 有担保的债权人538. segmental reporting 分部报告539. selling cost 销售成本540. semi-fixed cost 半固定成本541. semi-variable cost 半变动成本542. sensitivity analysis 敏感性分析543. service cost center 服务成本中心544. service costing 服务成本计算545. set-up time 安装时间546. shadow prices 影子价格547. share 股票548. share capital 股份资本549. share option scheme 购股权证方案550. share premium 股票溢价551. sight draft 即期汇票552. single-entry book-keeping 单式薄记553. sinking fund 偿债基金554. slack time 松弛时间555. social responsibility cost 社会责任成本556. sole trader 独资经营者557. source and application of funds statement 资金来源和运用表558. special order costing 特殊定单成本计算559. staff costs 职工成本560. statement of account 营业账单561. statement of affairs 财务状况表562. statutory body 法定实体563. stock 存货564. stock control 存货控制565. stock turnover 存货周转率566. stocktaking 盘点存货567. stores requisition 领料申请单568. strategic business unit 战略性经营单位569. strategic management accounting 战略管理会计570. strategic planning 战略计划571. strategy 战略572. subjective classification 主体分类573. subscribed share capital 已认购的股本574. subsidiary undertaking 子公司575. sunk cost 沉没成本576. supply estimate 预算估计577. supply expenditure 预算支出578. suspense account 暂记账户579. SWOT analysis 长处和短处,机会和威胁分析580. system 制度,体系581. tactical planning 策略计划582. tactics 策略583. take-over 接收584. tangible asset 有形资产585. tangible fixed asset statement 有形固定资产表586. target cost 目标成本587. terotechnology 设备综合工程学588. throughput accounting 生产量会计589. time 时间590. time sheet 时间记录表591. total assets 总资产592. total quality management 全面质量管理593. total stocks 存货总计594. trade creditors 购货客户(应付账款)595. trade debtors 销货客户(应收账款)596. trading profit and loss account 营业损益表597. transfer price 转让价格598. transit time 中转时间599. treasurership 财务长制度600. trail balance 试算平衡表601. turnover 营业额602. uncalled share capital 未催缴股本603. under capitalization 不足资本化604. under or over-absorbed overhead 少吸收或多吸收的制造费用605. uniform accounting 统一会计606. uniform costing 统一成本计算607. unissued share capital 未发行股本608. value 价值609. value added 增值610. value analysis 价值分析611. value for money audit 经济效益审计612. vote 表决613. voucher 凭证614. waiting time 等候时间615. waste 废品(料)616. wasting asset 递耗资产617. weighted average cost of capital 资本的加权平均成本618. weighted average price 加权平均价格619. with resource 有追索权620. without recourse 无追索权621. working capital 营运资本622. write-down 减值623. zero base budgeting 零基预算624. zero coupon bond 无息债券625. Z score 破产预测计分法。
625个财务会计专业常用英语单词汇总
625个财务会计专业常用英语单词汇总基本词汇A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法。
财务会计英语专业词汇大全
财务会计英语专业词汇大全a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability (德国)生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions (设备的)附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law(美国)行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after—tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) (美国)可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix (契约性文件的)附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程Asia Lease 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset—based lessor 立足于资产的出租人asset—oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available—for—sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed—up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金(各期应付的租金)beneficiaries受益人big—ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书(美国二手市场设备价格手册)book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build—to-suit leases(租赁物由承租人)承建或承造的租赁协议bulldozer推土机bundled additional services捆绑(在一起的)附加服务bundling捆绑(服务)business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节常用英文会计账户名称分类汇总一、资产类AssetsFixed asserts固定资产stripe bad assets off 剥离不良资产流动资产Current assets货币资金Cash and cash equivalents1001 现金Cashspot cash现款支付cash transaction现款交易1002 银行存款Cash in bankCurrent assets of enterprises shall include cash on hand, cash in bank, marketable securities, receivable, prepayments and inventory。
会计专业英语词汇
一.会计与环境Accounting period会计期Accounting process 会计程序Accounting 会计,会计学Accrual basis 权责发生制Annual report 年度报告Audit 审计Auditing 审计,审计学Balance sheet 资产负债表Budgeting 预算Cash and cash equivalents 现金及现金等价物Cash basis 现金收付制Cash flow statement 现金流量表Certified public accountant 注册会计师Corporation 公司Cost accounting 成本会计Economic entity 经济实力Financial accounting 财务会计Forecast 预测General purpose financial statements 通用财务报表Generally accepted accounting principles 一般公认会计准则Going concern 持续经营Income statement 利润表Internal auditing 内部审计International Accounting Standard Board 国际会计准则理事会Managerial(management)accounting 管理会计(monetary) unit of measurement 货币计量Not-for-profits 非营利组织Partnership 合伙Performance 业绩Prospectus 招股说明书Sole proprietorship 独资企业Stewardship(accountability)of management 管理当局的受托责任二.会计概念与原则Asset 资产Balance between benefit and cost 权衡成本效益comparability可比性completeness完整性confirmatory role 确证作用Current cost现行成本Equity 权益Expense 费用Faithful representation 如实反映Framework for the Preparation and Presentation of Financial Statements编报财务报表的框架Gain 利得Historical cost 历史成本Income 收益Income tax 所得税Inventory 存货Liability 负债Loss 损失Lower of cost and net realizable value成本与可变现净值孰低法Materiality 重要性Neutrality 中立性Non-monetary assets 非货币性资产Predictive role 预测作用Present value 现值Prudence (conservatism,)谨慎Realizable (settlement) value 可变现价值Receivable 应收帐款Reliability 可靠性Revenue 收入Segment 企业分部Substance over form 实质重于形式Timeliness 及时性Understandability 可理解性三.财务报表Account form 账户式Account payable 应付账款Accrued liability 应计负债Administrative expense 管理费用Amortization 摊销Available-for-sale security 可供出售证券Bond 债券Borrowing 借款Comprehensive income 综合收益Cost of sales 销售成本Current asset 流动资产Current item 流动性项目Current liability 流动负债(capital) reserve (资本)公积Depreciation 折旧Direct method 直接法Discontinued operation 终止营业Distribution cost 销售费用Equity method 权益法Finance cost 财务费用Financing activities 筹资活动Finished good 产生品Foreign currency translation adjustment 外币折算差额Goodwill 商誉Indirect method 间接法Intangible asset 无形资产Inventory 存货Investing activities 投资活动Investment 投资Mortgage 抵押借款Multiple-step from 多步式Non-current asset 非流动资产Notes payable 应付账款Operating activities 投资活动Operating cycle 营业周期Prepaid expense 预付费用Property plant and equipment 固定资产Raw material 原材料Receivable 应收账款Report form 报告式Retained earnings 留存收益Share capital 股本Short-term investment 短期投资Single-step form 单步式Taxes payable 应交税金Treasury bill 一年以内短期国债Treasury note 五年以内中期国债Wages payable 应付工资Work in progress 在产品四.会计循环Account 账户Accounting equation 会计等式Accrual 应计Accrued asset 应计资产Accrued liability 应计负债Accumulated depreciation 累计折旧Adjusted trail balance 调整后的试算平衡表Adjusting entry 调整分录Allowance for doubtful accounts 坏账准备Cash dividend 现金股利Closing entry 结账分录Common stock 普通股Contra account 抵减账户Credit 贷项,信贷Debit 借项,借方Deferral 递延Deferred expense 递延费用Deferred revenue 递延收入Depreciation 折旧Dividend 股利Double-entry bookkeeping system 复式记账Entry 分录Income Summary account 本年利润账户Journal 日记账Ledger 分类账Par value 面值Permanent account 永久性账户Post 过账Post-closing trail balance 结账后试算平衡Sales discount 销售折扣Sales returns and allowance 销售退回与折让Salvage value 残值Temporary account 暂时性账户Trail balance 失算平衡表T-account T型账户Unearned revenue 预计收入Valuation adjustments 计价调整五.流动资产Administrative overhead 管理间接费用Aging receivable 应收账款账龄分析Average cost 平均成本法Bad debt 坏账Bank reconciliation 银行存款余额调节表Bank statement 银行对账单Cash book 现金账Cash equivalents 现金等价物Cash on hand 库存现金Cash short and over 现金尾差,现金短溢Cost flow assumption 成本流转假设Count 盘存Demand deposit 活期存款Deposit in transit 在途存款Deposit to guarantee contract performance 合同履行保证金Direct labor 直接人工Direct material 直接材料Dividend receivable 应收股利Equity investment 权益投资Finished goods 产生品First-in first-out 先进先出法Fixed production overhead 固定制造费用Import duty 进口税金Interest receivable 应收利息IOU 借据Last-in last-out 后进先出法Lower of cost and net realizable value 成本与可变现净值孰低法Maturity date 到期日Moving or cumulative weighted average 移动加权平均Net realizable value 可变现净值Notes receivable 应收票据Overdraft 银行透支Overtime premium 加班津贴Past due 过期Periodic system 定期盘存制Perpetual system 永续盘存制Petty cash fund 备用金Prudence concept 谨慎性原则Raw material 原材料Rebate 回扣Redeemable preference shares 可赎回优先股Retail method 零售价法Reverse 转回Selling cost 销售费用Specific identification 个别认定法Standard cost 标准成本Subsidiary record 明细记录Supplies 无聊,价值较低的材料Trade discount 商业折扣Trade receivable 应收账款Variable production overhead 可变制造费用Work in progress 在产品Write down 减记六.投资,固定资产与无形资产Amortize 摊销Amortize cost 摊余成本Arm’s length transaction 公平交易Available-for-sale investments 可供出售投资Capitalize 资本化Carrying amount 账面价值Consolidated financial statements 合并财务报表Control 控制Depreciable amount 应计折旧额Derecognize 终止确认Effective interest rate method 实际利率法Equity method 权益法Estimated residual value 预计残值Fair value 公允价值Financial asset 金融资产Financial instrument 金融工具Fixed or float interest rate 固定或浮动利率Held on freehold 拥有所有权Held on leasehold 又有使用权Held-to-maturity investments 持有至到期投资Identifiable 可辨认Impairment 减值Internally generated 自创Investee 被投资方Investment income 投资收益Investment property 投资性房地产Knowledgeable willing parties 熟悉情况,自愿的双方Ordinary shares 普通股Parent company 母公司Physical substance 实物形态Quoted market price 市场报价Recoverable amount 可回收金额Reducing balance method 余额递减折旧法Research and development costs 研究和开发支出Revaluation surplus 重估增值Evaluation 重估Significant 重大影响Straight-line-method 直线法或年限平均法Subsidiary company 子公司Sum-of-the-year digits method 年数综合法Surplus cash 现金盈余Write off 注销记为费用七.负债Adjunct account 附属账户At par 平价Bonus 奖金Book value(carrying value) 账面价值Callable bonds 可提前赎回债券Cash discount 现金折扣Cash dividend 现金股利Compound instrument 混合股利Deferred revenue 递延收入Discount rate 折现率Discount 折价Face value 面值Good & Service Tax(GST) 货物和劳务税Gross price method 总价法Income tax 所得税Indirect taxation 间接课税Installment 分期Interest-bearing 带息,附息Leverage 杠杆Lien 留置权,质权Mortgage bonds 抵押债券Net price method 净价法Notes payable 应付票据Payroll tax 工资薪金税Premium 溢价Provision 准备Retained earnings 留存收益Sales tax 销售税Social security and unemployment insurance 社会保障税和失业保险金Tax authorities 税务机关Tax deduction 税前抵扣Value Added Tax 增值税Warrant 认股权Warranty 产品质保Yield 收益率Zero-coupon bonds 零息债券八.所有者权益Additional paid-in capital 股本溢价Callability 可赎回优先股Cash dividend 现金股利Common stock 普通股Convertibility 可转换(优先股)Cost flow assumption 成本流转假设Cost method 成本法Cumulative 积累(优先股)Declaration date 股利宣告日Fair market value 公允市价Legal capital 法定资本Limited liability 有限责任Liquidate 清算Par value method 面值法Par value 面值Participation 参加(优先股)Payment date 股利支付日Securities Law 证券法Shareholders or stockholders 股东Shares outstanding 流通在外的股份Stock dividend 股票股利Stock dividend distributable 应付股票股利Stock option 股票期权Stock split 股票分割Treasury stock 库存股九.经营成果Associating cause and effect 因果关系配比Cash discount 现金折扣Commission 销售佣金Consideration 对价Cost of sales 销售成本Dealer 经销商Department store 百货商店Gross amount 总额Immediate recognition 立即确认Installment sales 分期收款销售Matching 配比Nominal value 名义价值Ordinary operating activities 经常经营活动Refund 退款Sales allowance 销售折让Sales returns 销售退回Shipping cost 运费Systematic and rational allocation 系统合理分摊Trade discount 销售折扣Value-added tax 增值税Volume rebate 数量折扣Warranty cost 产品质量保证费用Written off 注销十. 财务报表分析Accounting policy 会计政策Asset turnover 资产周转率Auditors’ report 审计报告Base amount 基数Base year 基期或期年Business risk 经营风险Chairman’ s statement 董事长报告Common-size statement 统一量度式财务报表,同比报Comparative statement 比较报表Credit scoring 信用评级Cross-sectional comparison 同行业比较Director’ report 董事会报告DuPont system 杜邦分析系统Economic environment 经济环境Financial asset 财务资产Financial leverage 财务杠杆Financial ratio 财务比率Government statistics 政府统计数据Net income to sales 销售净利润Net profit margin 边际净利率Ratio analysis 比率分析Return on assets(ROA) 资产报酬率Return on equity(ROE) 权益资产报酬率Return on sales(ROS) 销售资产报酬率Time-series comparison时间序列比较Trend analysis 趋势分析Working capital 营运资本十一.成本要素Allocation rate 分配率Clock card 工时卡Cost Allocation 成本分配Cost object 成本对象Cost Tracing 成本汇集Department overhead 部门制造费用Direct labor 直接人工Direct material 直接材料Direct method 直接分配法Indirect labor 间接人工Indirect material 间接材料Manufacturing overhead 制造费用Payroll system 工资系统Reciprocal method 交互分配法Step-down method 顺序分配法十三.管理会计Budgeted balance sheet 预算资产负债表Budgeted statement of cash flows 预算现金流量表Capital expenditures budget 资本支出预算Cash budget 现金预算Cost center 成本中心Cost of goods sold budget 产品销售成本预算Direct labor budget 直接人工预算Direct material budget 直接材料预算Efficiency variance 效率差异Favorable variance 有利差异Financial budget 财务预算Fixed overhead capacity variance 固定性制造费用能量差异Fixed overhead expenditure variance固定性制造费用耗费差异Fixed overhead variance 固定性制造费用差异Investment center 投资中心Labor cost variance 人工成本差异Labor efficiency variance 人工效率差异Labor rate variance 人工工资率差异Material cost variance 材料成本差异Material price variance材料价格差异Material usage variance材料使用差异Operating budget 经营预算Overhead budget 间接费用预算Price standards 价格标准Price variance 价格差异Production budget 生产预算Profit center 利润中心Quantity standards 数量标准Responsibility center 责任中心Revenue budget 收入预算Revenue center 收入中心Sales forecast 销售预测Unfavorable variance 不利差异Unit standard cost 标准单位成本Variable overhead efficiency variance 变动性制造费用效率差异Variable overhead expenditure variance变动性制造费用耗费差异Variable overhead variance变动性制造费用差异。
会计专业英语词汇
会计专业英语词汇会计专业英语词汇大全会计专业的'基础词汇会计accounting会计职能accountingfunction会计核算financialaccounting会计控制accountingcontrol会计学科accountingscience会计职业accountingprofession非营利组织会计non-profitorganizationaccounting 企业会计enterpriseaccounting财务会计financialaccounting成本会计costaccounting管理会计managementaccounting税务会计taxaccounting审计audit电算化会计computerizedaccounting会计信息accountinginformation会计目标accountingobjective企业会计准则accountingcriteriaforenterprises存货会计准则inventoryaccounting长期股权投资会计准则accountingstandards,long-termequityinvestment投资性房地产会计准则investmentpropertyaccountingstandards固定资产会计准则fixedassetsaccountingstandards生物资产会计准则biologicalassetsaccountingstandards无形资产会计准则intangibleassetsaccountingstandards非货币性资产交换会计准则ofnon-monetaryassets,theexchangeofaccountingstandards部门的称谓市场部MarketingDepartment销售部SalesDepartment客户服务CustomerService人事部HumanResourcePersonnelDepartment行政部AdministrationDepartment财务部MinistryofFinance/FinancialDepartment产品供应ProductSupply人员的称谓助理Assistant秘书Secretary前台接待小姐Receptionist文员clerk会计文员为AccountingClerk主任supervisor经理Manager总经理GM,GeneralManager总监Director总会计师FinanceControllerSeniorManager高级经理VP(VicePresident)副总裁FVP(FirstVicePresident)第一副总裁AVP(AssistantVicePresident)副总裁助理CEO(ChiefExecutiveOfficer)首席执行官COO(ChiefOperationsOfficer)首席运营官CFO(ChiefFinancialOfficer)首席财务官CIO(ChiefInformationOfficer)首席信息官HRD(HumanResourceDirector)人力资源总监OD(OperationsDirector)运营总监(MarketingDirector)市场总监OM(OperationsManager)运作经理PM(ProductionManager)生产经理(ProductManager)产品经理。
会计英语词汇
会计英语词汇 Prepared on 22 November 2020C h a p t e r 1 Accounting 会计,会计学Accountant 会计师,会计人员Accounting information 会计信息Financial data 财务数据Business 企业,经营,商业,业务Business transaction 经济业务,经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动,筹资活动Profitability 获利能力,盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统,会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主,拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备,编制Annual report 年度报告Stockholder 股东Audit 审计,审查,查帐Auditing 审计,审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性,公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单,税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针,指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录,记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量,约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让,转帐,过户Income statement收益表,损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益,所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任,义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份,利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类,分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记,收取费用Memorandum 摘要,备忘录Insert 插入,嵌入,写入Cash on hand 库存现金subgrouping子目,细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序,会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录,记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账,结清,关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账,誊帐manually手工的chronological按时间顺序的enter登记,计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整,使成一线,(转做)使一致Apportion(按比例)分配,摊配Accrue自然积累(如利息等),计提Outlay支出Expire期满,耗尽,失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户,名义账户,虚账户Permanent account 永久性账户,实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要,机会,工作场合Salaries accrued应计薪金Combine结合,联合Extend(会计)将数字转入。
会计英语词汇大全
会计英语词汇大全1、常用类account payable 应付账款account receivable 应收账款account of payments 支出表account of receipts 收入表accounting period 会计期间accounting year 或financial year 会计年度accountant genaral 会计主任account balancde 结平的账户account bill 账单account books 账account classification 账户分类account current 往来账account form of balance sheet 账户式资产负债表account form of profit and loss statement 账户式损益表account payable 应付账款account receivable 应收账款account of payments 支出表account of receipts 收入表account title 账户名称,会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类账accounting period(会计期间)are related to specific time periods ,typically one year(通常是一年)资产负债表:balance sheet 可以不大写b利润表:income statements (or statements of income)利润分配表:retained earnings现金流量表:cash flows2、部门的称谓市场部Marketing销售部Sales Department (也有其它讲法,如宝洁公司销售部叫客户生意发展部CBD)客户服务Customer Service ,例如客服员叫CSR,R for representative人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply,例如产品调度员叫P S Planner3、人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ,如会计文员为Accounting Clerk 主任supervisor经理Manager总经理GM,General Manager入场费admission运费freight小费tip学费tuition价格,代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost账目名词一、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原材料Raw materials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分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses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股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价i(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital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法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise i fund利润归还投资Profits i on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。
国际会计专业英语课程参考词汇
Vocabulary Unit 1accounting principle 会计原则accounting element 会计要素accounting equation 会计等式shareholder n. 股东asset n. 资产liability n. 负债owner’s equity 所有者权益revenue n. 收益,收入expense n. 费用accounting period 会计期间cash n. 现金accounts receivable 应收账款inventory n. 存货notes payable 应付票据accounts payable 应付账款salaries payable 应付工资shareholders’ equity 股东权益capital n. 资本ledger n . 总账chart of accounts 会计科目表ledger account 总账账户prepaid insurance 预付保险费bank deposit 银行存款cash receipt 现金收入financial position 财务状况creditor n. 债权人creditors’ account 债权人账户transaction n. 经济业务T account 丁字账户debit n. & vt. 借方;借记credit n. & vt. 贷方;贷记enter vt. 登录,记账entry n. 分录double-entry a. 复式的,复式记账的supplies expense 材料费用miscellaneous expense 其他费用debit balance 借方余额credit balance 贷方余额posting n. 过账accounting cycle 会计循环/周期journal n. 日记账journalizing n. 登日记账payroll n. 工资表cash disbursements 现金支出sales on account 赊销purchases on account 赊购adjusting and closing entries 调整及结账分录Unit 2cash n. 现金cash in bank 银行存款cash equivalents 现金等价物bank draft 银行汇票credit card 信用卡short-term investments 短期投资stock n. 股票bonds / debentures n. 债券funds n. 基金accounts receivable 应收账款notes receivable 应收票据bank acceptance 银行承兑汇票trade acceptance 商业承兑汇票dividend receivable 应收股利interest receivable 应收利息allowance for bad debts 坏账准备prepaid n. 预付项目inventory n. 存货raw materials 原材料low-value consumption goods 低值易耗品semi-finished goods 半成品finished goods 产成品periodic 实地盘存制the Lower of Cost or Market Rule 成本与市价孰低specific identification 个别认定法weighted average 加权平均法FIFO 先时先出法LIFO 后进先出法limited company 有限公司principal n. 本金marketable securities 有价证券common stocks 普通股preferred stock 优先股dividend n. 股息,红利interest n. 利息listed companies 上市公司Securities/stock exchange 证券交易所Unit 3enterprise n. 企业tangible assets 有形资产rental n. 租赁,租金额administrative 管理的,行政的fixed assets (PPE) 固定资产property n. 财产,地产plant 工厂,重型机械equipment 设备warehouse n. 库房issuance of securities 发行股票donation n. 捐助long-term assets 长期资产useful life 使用寿命original cost 原始成本historical cost 历史成本actual cost 实际成本additional cost 附加费用expenditure n. 支出,花费,开销intended use 预定可使用状态installation cost 安装费professional fees 专业人员服务费building permit fee 建设许可费acquisition cost 购置成本fair value 公允价值non-monetary assets 非货币性资产debt restructuring transaction 债务重组abandoning cost 弃置费用recognition criteria 确认条件measurement bases 计量基础depreciation n. 折旧estimated net residual value 预计净残值net salvage value 净残值depreciation rate 折旧率amortization n. 摊销impairment test 减值测试depreciable amount 应计折旧额disposal proceeds 处置收益disposal expenses 处置费用straight-line method 年限平均法(直线法)double declining balance method 双倍余额递减法sum-of-the-years-digits method 年数总和法depreciation expense/ charge 折旧费wear and tear 磨损,损耗3units of production method 工作量法intangible assets 无形资产identifiable a. 可以确认的physical substance 实物形态privilege n. 特权,特别待遇finite intangibles 寿命有限的无形资产indefinite intangibles 寿命不确定的无形资产franchise n. 特许经营权,公民权license n. 营业执照,许可证Internet domain name 互联网域名construction permit 建筑许可证assessed value 评估价格Unit 4current liability 短期负债notes payable 应付票据account payabl e 应付账款unearned revenue 预收账款accrued wages 应付工资dividends payable 应付股利tax payable 应交税金value added tax payable 应交增值税consumption tax payable 应交消费税income tax payable 应交所得税personal income tax payable 应交个人所得税Drawing expense in advance 预提费用Long-term Liabilities/loans 长期负债/借款Long-term loans due within one year 一年内到期长期借款Long-term loans due over one year 一年后到期长期借款debentures , bonds 债券bonds payable 应付债券face value, par value 债券面值the maturity date 到期日premium on bonds 债券溢价discount on bonds 债券折价accrued interest 应计利息contingent liability 或有负债Unit 5Partnership/partner n. 合伙/合伙人amortize v. 分期清偿distribution n. 分配combine v. 联合recognize v. 承认,认可consolidate v. 巩固,加固share v. 分配,分享evidence n /v. 证实,证明subtotal n. 小计dividend 股利股息preemptive right n. 优先权owner’s equity 所有者权益stockholders’ equity 股东权益par value stock 有面值股票no-par value stock 无面值股票paid-in capital 实收资本additional paid-in capital 多收资本,增收资本capital surplus 资本公积issuing corporation 发行公司retained earnings 留存收益cash dividend 现金股利stock dividend 股票股利declaration of dividend 股利宣告dividend distribution 股利分配reserve 计提准备金,准备金reserve found 盈余公积appropriated retained earnings 核定的留存收益stock split 股票分割bylaw 附则、细则、公司章程Unit 6sales revenue 销售收入service revenue 劳务收入prime operating revenue 主营业务收入render 提供(服务等)period expense 期间费用direct material cost 直接材料成本direct labor cost 直接人工成本manufacturing overhead 制造费用leasing charge 租赁费maintenance 维修费freight charges 运输费advertising expenses 广告费Unit 7markup n. 成本加成projected adj. 预期的drawings n. 提款alternatively adv. 替代地summarize v. 汇总multiple-step n. 多步式single-step n. 单步式deduct v. 扣减5subtract n. 减去,扣除subtotals n. 小计liquid adj. 流动的maturity n. 到期financial position 财务状况operating results 经营成果the balance sheet 资产负债表the income statement 利润表the statement of cash flows 现金流量表net income 净收益net loss 净损失multiple-step income statement 多步式利润表single-step income statement 单步式利润表the cost of goods sold 商品销售成本gross profit 毛利income tax expenses 所得税费用cash receipts 现金收入cash payments 现金支出operating activities 经营活动financing activities 筹资活动(融资行为)Unit 8profitability 获利能力solvency 偿付能力financial analysis 财务分析current ratio 流动比率quick ratio 速动比率return on stockholders’ equity 股东权益收益率return on owner’s equity 所有者权益收益率return on assets 资产收益率assets turnover 资产周转率return on investment 投资收益率earnings per share (EPS)每股收益price/earning ratio 市盈率book value per share 每股账面价值equity ratio 权益比率times interest earned 已获利息倍数receivable turnover 应收账款周转率inventory turnover 存货周转率operating cycle 营业周期operating cash flows/current debts ratio 营业现金流量与流动负债比率debt ratio 负债比率average collection period 平均收款期dividend cover 股利报酬率profit margin 销售利润率7。
会计专业英语词汇大全
一.专业术语Accelerated Depreciation Method计算折旧时,初期所提的折旧大于后期各年。
加速折旧法主要包括余额递减折旧法declining balance depreciation,双倍余额递减折旧法double declining balance depreciation,年限总额折旧法sum of the years' depreciationAccount科目,帐户Account format帐户式Account payable应付帐款Account receivable应收帐款Accountingcycle会计循环,指按顺序进行记录,归类,汇总和编表的全过程。
在连续的会计期间周而复始的循环进行Accounting equation会计等式:资产=负债+业主权益Accounts receivable turnover应收帐款周转率:一个时期的赊销净额/应收帐款平均余额Accrual basis accounting应记制,债权发生制:以应收应付为计算基础,以确定本期收益与费用的一种方式。
凡应属本期的收益于费用,不论其款项是否以收付,均作为本期收益和费用处理。
Accrued dividend应计股利Accrued expense应记费用:指本期已经发生而尚未支付的各项费用。
Accrued revenue应记收入Accumulated depreciation累计折旧Acid-test ratio酸性试验比率,企业速动资产与流动负债的比率,又称quick ratioAcquisition cost购置成本Adjusted trial balance调整后试算表,指已作调整分录但尚未作结账分录的试算表。
Adjusting entry调整分录:在会计期末所做的分录,将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。
Adverse应收帐款的帐龄分类Aging of accounts receivable应收帐款的帐龄分类Allocable应分配的Allowance for depreciation备抵折旧Allowance for doubtful accounts呆帐备抵Allowance for uncollectible accounts呆帐备抵Allowancemethod备抵法:用备抵帐户作为各项资产帐户的抵销帐户,以使交易的费用与收入相互配合的方法。
accounting英文词汇
资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中:原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资:Long-term investment:其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减:累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减:固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产(长期待摊费用)Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失(以“-”号填列)Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中:出口产品销售收入Including:Export sales减:销售折扣与折让Less:Sales discount and allowances产品销售净额Net sales of products减:产品销售税金Less:Sales tax产品销售成本Cost of sales其中:出口产品销售成本Including:Cost of export sales产品销售毛利Gross profit on sales减:销售费用Less:Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中:利息支出(减利息收入) Including:Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加:其他业务利润Add:profit from other operations营业利润Operating profit加:投资收益Add:Income on investment加:营业外收入Add:Non-operating income减:营业外支出Less:Non-operating expenses加:以前年度损益调整Add:adjustment of loss and gain for previous years利润总额Total profit减:所得税Less:Income tax净利润Net profit现金流量表Cash Flows Statement。
会计专业英语词汇大全
一.专业术语Accelerated Depreciation Method 计算折旧时,初期所提的折旧大于后期各年。
加速折旧法主要包括余额递减折旧法declining balance depreciation,双倍余额递减折旧法double declining balance depreciation,年限总额折旧法sum of the years' depreciationAccount 科目,帐户Account format 帐户式Account payable 应付帐款Account receivable 应收帐款Accounting cycle 会计循环,指按顺序进行记录,归类,汇总和编表的全过程。
在连续的会计期间周而复始的循环进行Accounting equation 会计等式:资产= 负债+ 业主权益Accounts receivable turnover 应收帐款周转率:一个时期的赊销净额/ 应收帐款平均余额Accrual basis accounting 应记制,债权发生制:以应收应付为计算基础,以确定本期收益与费用的一种方式。
凡应属本期的收益于费用,不论其款项是否以收付,均作为本期收益和费用处理。
Accrued dividend 应计股利Accrued expense 应记费用:指本期已经发生而尚未支付的各项费用。
Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率,企业速动资产与流动负债的比率,又称quick ratioAcquisition cost 购置成本Adjusted trial balance 调整后试算表,指已作调整分录但尚未作结账分录的试算表。
Adjusting entry 调整分录:在会计期末所做的分录,将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。
accounting_必备英文词汇
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
1805 无形资产减值准备 Intangible Assets depreciation reserves
'100906 存出投资款 Refundable deposits
1101 短期投资 Short-term investments
'110101 股票 Short-term investments - stock
'110102 债券 Short-term investments - corporate bonds
1501 固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
工具器具 Instruments and implement
1502 累计折旧 Accumulated depreciation
应收款 Account receivable
1111 应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
191102待处理固定资产损溢 Wait deal fixed assets loss or income
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。
会计相关英语词汇
会计(Accounting):一门记录、分析、管理和报告财务信息的学科。
会计科目(Accountant’s科目):会计账簿中的分类体系,用于分类和记录企业的财务活动。
资产负债表(Balance Sheet):一份反映企业在某一时点财务状况的财务报表,列出了企业的资产、负债和所有者权益。
利润表(Income Statement):一份反映企业在一定期间内收入、支出和盈利情况的财务报表。
现金流量表(Cash Flow Statement):一份反映企业现金流入和流出情况的财务报表,包括经营活动、投资活动和筹资活动产生的现金流量。
会计周期(Accounting period):企业进行会计核算的时间范围,通常为一年。
会计凭证(Accounting凭证):用于记录会计交易的文件,包括收据、发票等。
会计软件(Accounting software):用于会计流程的软件,如记账、报表生成等。
税务会计(Tax accounting):一种会计方法,旨在遵守税法规定,正确计算和缴纳税款。
会计专业英语词汇大全
会计专业英语词汇大全(一)一.专业术语AcceleratedDepreciationMethod计算折旧时,初期所提的折旧大于后期各年。
加速折旧法主要包括余额递减折旧法decliningbalancedepreciation,双倍余额递减折旧法doubledecliningbalancedepreciation,年限总额折旧法sumoftheyears'depreciationAccount科目,帐户Accountformat帐户式Accountpayable应付帐款Accountreceivable应收帐款Accountingcycle会计循环,指按顺序进行记录,归类,汇总和编表的全过程。
在连续的会计期间周而复始的循环进行Accountingequation会计等式:资产=负债+业主权益Accountsreceivableturnover应收帐款周转率:一个时期的赊销净额/应收帐款平均余额Accrualbasisaccounting应记制,债权发生制:以应收应付为计算基础,以确定本期收益与费用的一种方式。
凡应属本期的收益于费用,不论其款项是否以收付,均作为本期收益和费用处理。
Accrueddividend应计股利Accruedexpense应记费用:指本期已经发生而尚未支付的各项费用。
Accruedrevenue应记收入Accumulateddepreciation累计折旧Acid-testratio酸性试验比率,企业速动资产与流动负债的比率,又称quickratioAcquisitioncost购置成本Adjustedtrialbalance调整后试算表,指已作调整分录但尚未作结账分录的试算表。
Adjustingentry调整分录:在会计期末所做的分录,将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。
Adverse应收帐款的帐龄分类Agingofaccountsreceivable应收帐款的帐龄分类Allocable应分配的Allowanceforbaddebts备抵坏帐Allowancefordepreciation备抵折旧Allowancefordoubtfulaccounts呆帐备抵Allowanceforuncollectibleaccounts呆帐备抵Allowancemethod备抵法:用备抵帐户作为各项资产帐户的抵销帐户,以使交易的费用与收入相互配合的方法。
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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Owner's 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Account 帐户acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 对付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 对付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 对付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及用具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合伙liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 对付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可征税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 电子表格trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年终。