会计英语专业词汇2009

1．The accounting equation and the balance sheet Accounting 会计

Assets 资产

Balance sheet 资产负债表

Bookkeeping 笔记

Budget 预算表

Capital 资本

Creditor 应付账款

Debtor 应收账款

Equity 股东基金

Horizontal balance sheet 横式资产负债表

Liabilities 负债

V ertical balance sheets 竖式资产负债表

2．The double entry system for assets, liabilities and capital Account 帐户

Credit 借方

Debit 贷方

Double entry bookkeeping 复式笔记

3 The asset of stock

Purchases 购

Returns inwards 销货退回

Returns outwards 购货退出

Sales 销货

4 The effect of profit or loss on capital and the double entry system for expenses and revenues

Drawings 提取

Expenses 费用

Profit 利润

Revenues 收入

5 Balancing off accounts

Balancing the account 平帐

6 The trial balance

Trial balance 试算表

7 Trading and profit and loss account: an introduction

Gross loss 毛损

Gross profit 毛利润

Net loss 纯损

Net profit 纯利

Profit and loss account 损益帐

Trading account 购销帐

Trading and profit and loss account 购销损益帐

8 Balance sheets

Current assets 流动资产

Current liabilities 流动负债

Fixed assets 固定资产

Long- term liabilities 长期负债

9 Trading and profit and loss accounts and balance sheets: further considerations

Carriage inwards 购物运费

Carriage outwards 销物运费

Final accounts 结算帐户

10 Accounting concepts

Accrual concept 应计概念

Business entity concept 商业个体概念

Consistency 一致性

Cost concept 成本概念

Dual aspect concept 双面概念

Going concern concept 继续经营概念Materiality 重要性

Money measurement concept 价值衡量概念Objectivity 客观性方向/取向Prudence 审慎性Realization concept 发现利润观念Subjectivity 主观性方法/取向Substance over form 实质性/确实性项目Time interval concept 定期观念

Ture and fair 真实与公平

11 Books of original entry and ledgers

Books of original entry 原始分录本Cash book 先进薄

General journal 普通日记帐General ledger 总分类帐Impersonal accounts 非人名帐户Nominal accounts 虚帐户

Nominal ledger 虚分类帐Personal accounts 人名帐户Private ledger 私人分类帐Purchases journal 购货日记本

Purchases ledger 应付帐款分类帐Real accounts 实帐户Returns inwards journal 销货退回日记本Returns outwards journal 购货推出日记本Sales journal 销货日记本Sales ledger 应收帐款分类帐

12 The banking system

Bank overdraft 银行透支Cheque book 支票本

Current account 来往帐户Savings account 储蓄户口Deposit account 定期存款Drawer 出票人Endorsement 背书

Payee 受款人

Paying-in slip 存款单

Sample check 支票样本

13 Cash books

Bank statement 银行结单Contra 对冲

Discounts allowed 已给折扣

Discounts received 已获折扣

Folio columns 参考帐页栏

Posting 过帐

Bank overdraft 银行透支

14 The sales journal and the sales ledger

Sales invoice 销货发票

Trade discount 交易折扣

15 The purchases journal and the purchases ledger Purchases invoice 进货发票

16 The returns journals

Credit note 贷项目通知单

Debit note 借项目通知单Statement 结单

17 The journal

Narrative 叙述

18 The analytical petty cash book and the imprest system