财务英语

1会计Accounting传递communicate经济业务economicevents财务信息financialinformation累积accumulate财务报表financialstatements财务状况financialposition会计人员accountant管理management业绩performance投资者investor债权人creditors税务部门taxingauthority机构agency公会labourunion 簿记bookkeeping专业知识expertise财务会计financialaccounting管理会计managerialaccounting证劵经纪人broker传统tradition历史成本原则historicalcostprinciple客观性原则objectivityprinciple收入实现原则revenuerecognition配比原则matchingprinciple假设assumption持续经营假设goingconcernassumption可预见的foreseeable货币计量假设monetaryunitassumption会计主体假设economicentityassumption独资企业soletrader合伙企业partnership股份公司corporation会计期间假设accountingperiodassumption

2资产asset应付账款accountspayable应计的accrued会计恒等式accountingequation会计要素accountingelements管理费用administrativeexpenses流动的current 要求权claims资本capital费用expense权益aquity财务费用financialexpense平衡balance存货inventory净收益netearning责任obligation所有者权益owner’sequity收入revenue物料费用sellingexpenses赊账onaccount负债liabilities 3分类账户ledger 会计统计、会计制度accounting system 会计科目表、账户一览表chart of accounts 借方、借记debit 贷方、贷记credit 惯例、习惯custom 复式记账法double-entry system 余额balance 应收账款accounts receivable 过账post 摘要explanation 总分类账general ledger 明细分类账subsidiary 统驭账户、总分户control 使简化simplife 随后的、继……之后的subsequent 财务报告financial report 试算平衡表trial balance

4开始、最初的initially 按时间顺序的chronological 日记账journal 分录、条目entry 原始凭证source document 通用日记账、普通日记账general journal 特种日记账special journal 现金收入日记账cash receipts journal 现金支出日记账cash payments journal 赊销credit sales 销货日记账sales journal 赊购credit purchases 销售退回与折让日记账sales returns and allowances journal 购货退回与折让日记账purchases returns and allowances journal 发生occur 使…成为必要necessitate 登记日记账journalize 销货单sales 支票check 发票invoice 收音机记录单cash register tape 过账记号posting reference 销货成本cost of goods sold 折扣discount 佣金commission 存货、库存inventory 现时的、当期的current 财务报表financial statement 正确的、恰当的appropriate 5应计的accrual 配比match 权责发生制accrual basis of accounting 收付实现制cash basis of accounting

误导的misleading 违反、触犯violate 预付项目prepayment 预付费用prepaid 未实现收入unearned revenue 计提、积累、形成accrue 应计（未付）费用accrued expense 应计未收收入accrued revenue 结账日balance date 部分、份额portion 引起、使发生incur 折旧depreciation （按比例）分配、摊配apportion 满期、失效expire 资本资产、长期资产capital asset 分配、把…拨给allocate 估计estimate 累积折旧accumulated depreciation 账单、送交账单bill 公用事业费utilities expense 更新update 强调、使显著highlight 6利润表income 所有者权益表statement of owner‘s equity 资产负债表balance sheet 现金流量表cash flow statement 相互关系interrelationship 经营成果operating 利润、净收益net income 亏损net loss 表头heading 快照snapshot 报告式report T形账户式T-account form 投资活动investing activities 筹资活动financing activities

1会计Accounting传递communicate经济业务economicevents财务信息financialinformation累积accumulate财务报表financialstatements财务状况financialposition会计人员accountant管理management业绩performance投资者investor债权人creditors税务部门taxingauthority机构agency公会labourunion 簿记bookkeeping专业知识expertise财务会计financialaccounting管理会计managerialaccounting证劵经纪人broker传统tradition历史成本原则historicalcostprinciple客观性原则objectivityprinciple收入实现原则revenuerecognition配比原则matchingprinciple假设assumption持续经营假设goingconcernassumption可预见的foreseeable货币计量假设monetaryunitassumption会计主体假设economicentityassumption独资企业soletrader合伙企业partnership股份公司corporation会计期间假设accountingperiodassumption

2资产asset应付账款accountspayable应计的accrued会计恒等式accountingequation会计要素accountingelements管理费用administrativeexpenses流动的current 要求权claims资本capital费用expense权益aquity财务费用financialexpense平衡balance存货inventory净收益netearning责任obligation所有者权益owner’sequity收入revenue物料费用sellingexpenses赊账onaccount负债liabilities 3分类账户ledger 会计统计、会计制度accounting system 会计科目表、账户一览表chart of accounts 借方、借记debit 贷方、贷记credit 惯例、习惯custom 复式记账法double-entry system 余额balance 应收账款accounts receivable 过账post 摘要explanation 总分类账general ledger 明细分类账subsidiary 统驭账户、总分户control 使简化simplife 随后的、继……之后的subsequent 财务报告financial report 试算平衡表trial balance