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会计英语单词

会计英语词汇大全：account payable 应付帐款account receivable 应收帐款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 general 会计主任account balance 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐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 flows1、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 Planner2、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帐目名词一、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 V AT已交税金Paying tax转出未交增值税Unpaid V AT 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 V AT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 V AT changeover未交增值税Unpaid V AT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 cities payable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Cpital(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 expension fund利润归还投资Profits capitalizad 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OPERA TING 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。

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。

会计英语(第二版)第一章中英文互译

会计英语第一章Exercises1-1The following selected transactions were completed by Castle Delivery Service during November:(1)Received cash from owner as investment ,$2,000.(2)Paid advertising expense ,$500.(3)Purchased supplies of gas and oil for cash , $750.(4)Received cash from cash customers $2,500.(5)Paid creditors on account $480.(6)Paid cash to owner for personal use ,$600.Indicate the effect of each transactions on the accounting equation by a check mark listing theTranslation:1-1下列交易事项挑选自Castle Delivery Service公司十一月份的交易：（1）收到投资者现在投资2000美元（2）支付广告费500美元（3）现在购买汽和油，750美元（4）从购买者收到现金收入2500美元（5）偿还债权人借款480美元（6）支付现金给所有者作为个人用途600美元1-2Foreman Corporation, engaged in a service business , completed the following selected transactions during the period:1)Added additional investment, receiving cash2)Purchased supplies on account3)Returned defective supplies purchased on account and not yet paid for4)Received cash as a refund from the erroneous overpayment of an expense5)Charged customers for services sold on account6)Paid salary expense7)Paid a creditor on account8)Received cash on account from charge customer9)Paid cash for the owner’s personal use10)Determined the amount of supplies used during the monthTranslation :Foreman是一家从事服务行业的公司，以下是该公司在一段时间内的交易事项。

会计英语词汇英文解释

1.Accounting(会计)The process of indentifying, recording, summarizing and reporting economic information to decision makers.2.Financial accounting(财务会计)The field of accounting that serves external decision makers, such as stockholders, suppliers, banks and government agencies.3.Management accounting(管理会计)The field of accounting that serves internal decision makers, such as top executives, department heads and people at other management levels within an organization.4.Annual report(年报)A combination of financial statements, management discussion and analysis and graphs and charts that is provided annually to investors.5.Balance sheet (statement of financial position, statement of financial condition)(资产负债表)A financial statement that shows the financial status of a business entity at a particular instant in time.6.Balance sheet equation(资产负债方程式)Assets = Liabilities + Owners' equity.7.Assets(资产)Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows.8.Liabilities (负债)Economic obligations of the organization to outsiders ,or claims against its assets by outsiders.9.Owners’ equity （所有者权益）The residual interest in the organization’s assets after deducting liabilities.10.Notes payable （应付票据）Promissory notes that are evidence of a debt and state the terms of payment.11.Entity （实体）An organization or a section of an organization that stands apart from other organization and individuals as a separate economics unit.12.Transaction （交易）Any event that both affects the financial position of an entity and be reliably recorded in money terms.13.Inventory （存货）Goods held by a company for the purpose of sale to customers.14.Account （帐户）A summary record of the changes in a particular assets, liability, or owner’ equity.15. Account payable （应付帐款）A liability that results from a purchase of goods or services on account.17.Creditor (债权人)A person or entity to whom money is owed.18.Debtor (债务人)A person or entity that owes money to another.19.Sole proprietorship (个体经营、独资经营)A separate organization with a single owner.20.Partnership (合伙)A form of organization that joins two or more individuals together as co-owners(共有人).21.Corporation (公司)A business organization that is created by individual state laws.22.Limited liability (有限责任)A feature of the corporate form of organization whereby corporate creditors ordinarily have claims against the corporate assets only.23.Publicly owned (公有)A corporation in which shares in the ownership are sold to the public.24.Privately owned (私有)A corporation owned by a family, a small group of shareholders, or a single individual, in which shares of ownership are not publicly sold.25.Stockholders’ equity (shareholders’ equity) （股东权益）Owners’ equity of a corporation. The excess of assets over liabilities of a corporation.26.Paid-in capital（实际投入资本）The total capital investment in a corporation by its owners both at and subsequent to the inception of business.27.Par value（票面值）The nominal dollar amount printed on stock certificates.29.Auditor （审计师）A person who examines the information used by managers to prepare the financial statements and attests to the credibility of those statements.31.Audit （审计）An examination of transactions and financial statement made in accordance with generally accepted auditing standards.33. Fiscal year (会计、财政年度)The year established for accounting purposes.34.Interim periods (中期)The time spans established for accounting purposes that are less than a year.35.Revenues(sales) (收入OR商品销售收入)Increases in owners’ equity arising from increases in assets received in exchange for the delivery of goods or services to customers.36.Expenses （费用）Decreases in owners’ equity that arise because goods or services are delivered to customers.37.Income (profit ,earnings) （收益、利润）The excess of revenues over expenses.39.Accrual basis （应计制、权责发生制）Accounting method that recognizes the impact of transactions on the financial statements in the time periods when revenues and expenses occur.40.Cash basis （收付实现制）Accounting method that recognizes the impact of transactions on the financial statements only when cash is received or disbursed.43.Cost of goods sold (cost of sales) （销售成本）The original acquisition cost of the inventory that was sold to customers during the reporting period.44.Matching （配比）The recording of expenses in the same time period as the related revenues are recognized.47.Depreciation （折旧）The systematic allocation of the acquisition cost of long-lived of fixed assets to the expenses accounts of particular periods that benefit from the use of the assets. income （净利润）The remainder after all expenses has been deducted from revenues.49.Income statement (statement of earnings, operating statement) (收益表)A report of all revenues and expenses pertaining to a specific time period.50.Statement of cash flows (cash flow statement) （现金流量表）A required statement that reports the cash receipts and cash payments of an entity during a particular period. loss （净损失）The difference between revenues and expenses when expenses exceed revenues.52.Cash dividends （现金股利）Distribution of cash to stockholders that reduce retained income.53.Statement of retained income （利润分配表）A statement that lists the beginning balance in retained income, followed by a description of any changes that occurred during the period, and the ending balance.54.Statement of income and retained income （收入及利润分配表）A statement that included a statement of retained income at the bottom of an income statement.55.Earnings per share (EPS) （每股收益）Net income divided by average number of common shares outstanding.56.Price-earnings ratio (P-E) （市盈率）Market price per share of common stock divided by earnings per share of common stock.57.Dividend-yield ratio (股息率)Common dividends per share dividend by market price per share.58.Dividend-payout ratio （派息率）Common dividends per share dividend by earnings per share.59.Double-entry system （复试记账法）The method usually followed for recording transactions, whereby at least two accounts are always affected by each transaction.60.Ledger (分类账)The records for a group of related accounts kept current in asystematic manner.61.General ledger （总分类账）The collection of accounts that accumulates the amounts reported in the major financial statements.62.T-account （T形账户）Simplified version of ledger accounts that takes the form of the capital letter T.63.Balance （余额）The difference between the total left-side and right-side amounts in an account at any particular time.64.Debit （借方）An entry or balance on the left side of an account.65.Credit （贷方）An entry or balance on the right side of an account.66.Charge (Debit)A word often used instead of debit.67.Source documents (原始凭证)The supporting original records of any transactions.68.Book of original entry （原始分录帐本）A formal chronological record of how the entity’s transactions affect the balances in pertinent accounts.69.General journal (普通日记账)The most common example of a book of original entry; a complete chronological record of transactions.70.Trial balance (试算表)A list of all accounts in the general ledger with their balance.71.Journalizing （记入分类帐）The process of entering transactions into the journal.72.Journal entry （日记帐分录）An analysis of the affects of a transaction on the accounts, usually accompanied by an explanation.81.Accumulated depreciation (allowance for depreciation) （累计折旧）The cumulative sum of all depreciation recognized since the date of acquisition of the particular assets described.82.Data processing 数据处理The totality to the procedures used to record, analyze store, and report on chosen activities.83.Explicit transactions (显性交易)Events such as cash receipts and disbursements, credit purchases, and credit sales that trigger nearly all day-to-day routine entries.84.Implicit transactions （非显性交易）Events (such as the passage of time) that do not generate source documents or visible evidence of the event and are not recognized in the accounting records until the end of an accounting period.85.Adjustments (adjusting entries) （调帐）End-of-period entries that assign the financial effects of implicit transactions to the appropriate time periods.86.Accrue (应计)To accumulate a receivable or payable during a given periodeven though no explicit transactions occurs.87.Unearned revenue (revenue received in advance, deferred revenue, deferred credit) （未实现收入）Revenue received and recorded before it is earned.88.Pretax income （税前利润）Income before income taxes.89.Classified balance sheet (分类资产负债表)A balance sheet that groups the accounts into subcategories to help readers quickly gain a perspective on the company’s financial position.90.Current assets （流动资产）Cash plus assets that are expected to be converted to cash or sold or consumed during the next 12 months or within the normal operating cycle if longer that a year.91.Current liabilities （流动负债）Liabilities that fall due within the coming year or within the normal operating cycle if longer than a year.92.Working capital （营运资金、资本）The excess of current assets over current liabilities.93.Solvency （偿付能力）An entity’s ability to meet its immediate financial obligations as they become due.94.Current ratio (working capital ratio) （流动比率）Current assets divided by current liabilities.Current ratio = Current assets / Current liabilities.95.Report format （报表格式之一）A classified balance sheet with the assets at the top. Example:Balance Sheet, January 31,20X2Assets 1999 1998Current assetsCashAccounts receivable……Total current assetsLong-term assetsStore equipmentAccumulated depreciationTotal assetsLiabilities and Owners’ Equity 1999 1998 Current liabilitiesNote payableAccounts payable…Total current liabilities Stockholder’s equityPaid-in capitalRetained incomeTotal liabilities and owners’ equity96.Account format （报表格式之二）A classified balance sheet with the assets at the left. Example:Balance Sheet, January 31,20X2Assets Liabilities and Owners’ EquityCurrent assets Current liabilitiesCash Note payableAccounts receivable Accounts payable… …Total current assets Total current liabilitiesLong-term assets Stockholder’s equityStore equipment Paid-in capitalAccumulated depreciation Retained incomeTotal Total97.Single-step income statement (单一步骤收入表)An income statement that groups all revenues together and then lists and deducts all expenses together without drawing any intermediate subtotals.98.Multiple-step income statement (复合步骤收入表)An income statement that contains one or more subtotals that highlight significant relationships.99.Gross profit (gross margin) （毛利）The excess of sales revenue over the cost of the inventory that was sold.100.Operating income (operating profit) （营业收入）Gross profit less all operating expenses.101.Profitability （收益能力）The ability of a company to provide investors with a particular rate of return on their investment.102.Gross profit percentage (gross margin percentage) （毛利率）Gross profit divided by sales.Gross profit percentage=Gross profit / Sales103.Return on sales ratio （销售收益率）Net income divided by sales,104.Return on stockholders’ equity ratio （股东权益收益率）Net income divided by invested capital (measured by average stockholder’s equity)。

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(中英对照)

Unit OneAccounting Profession第一单元会计职业INTRODUCTION OF ACCOUNTING. Accounting is a process of recorded, classifying, summarizing, and interpreting of those business activities that can be in expressed in monetary terms. A person who specializes in this field is known as an accountant.会计简介会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。

专门从事这方面工作的人员叫做会计师。

Accounting frequently offers the qualified person an opportunity to move ahead quickly in today’s business world. Indeed, many of the heads of large corporations throughout the world have advanced to their position from the accounting department. Accounting is a basic and vital element in every modern business. It records the past growth or decline of the business. Careful analysis of these results and trends may suggest the ways in which the business may grow in future. Expan-sion or reorganization should not be planned without proper analysis of the accounting informa-tion; and new products and the campaign to advertise and sell them should not be launched with-out the help of accounting expertise.会计这一职业在当今经济社会中给有能力的人提供了升迁的机会。

财务、会计英语

一名词解释1.会计Accounting: Is an information system that indentifies ,records ,andcommunicates relevant, reliable ,and comparable information about an organization’s business activities that can be expressed in monetary terms.(会计是一个信息系统,用以确认,记录和披露企业可以用货币计量的经营活动的,可靠的可比的信息)2.资产assets:Assets are resources with future benefits that are owned orcontrolled by a company.(资产是由公司拥有和控制的未来能给企业带来经济利益的资源)3.权责发生制accrual basis of accounting: Means that revenues, expenses andother changes in assets, liabilities, and owners’equity are accounted for in the period in which the economic event takes place, not necessarily when the cash inflows and outflows take place.(收入，费用，资产和负债和所有者权益的变动应记录于交易发生的时期而不是相关的现金流入和流出的时期)4.总账账户control accounts: Grouped according to the elements of financialstatement, the general ledger holds the individual control accounts.5.负债Liabilities are defined as “ probable future sacrifices of economic benefitsarising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”（负债是指企业由过去的交易和事项引起的现行义务，即在未来向企业提供资产和服务，该义务的履行将导致企业经济利益的流出）6.利润表income statement :An income statement is a financial statement showingthe results of operations for a business by matching revenue and related expenses for a particular accounting period .It shows the net income or net loss.（利润表是财务报表的一种，通过将收入和费用配比反映一个企业一定时期的经营成果即净利润或净亏损）7.费用Expense: Generally speaking, expenses are costs that are charged against ，revenue and that are related to the entity’s basic business.（一般来说，费用就是企业与主要经营活动收入相配比的那部分成本）8.资产负债表balance sheet is a financial statement which shows the financialposition of a business entity by summarizing the assets ,liabilities and owners’equality at a specific date.（资产负债表是用来列示公司的资产，负债和所有者权益，反映企业财务状况的报表）9.永续盘存制perpetual inventory system:Is a system of accounting formerchandise that provides a continuous record showing the quantity and cost of all goods on hand.（永续盘存制就是对库存商品进行连续性记录以反映特有商品数量和金额的方法）10.无形资产Intangible assets :Intangible assets form a sub-section of this groupand are further defined as identifiable non-monetary assets without physical substance.（是指企业的过去的活动形成的，由企业控制的，预期会给企业带来经济利益的资源）二简答题1.State the steps of establishing internal control over cash(简述建立现金内部控制的程序)Separate the function of handling cash from the maintenance of accounting records （将现金收付与记账职务分离）(1)Prepare an immediate control listing of cash receipts at the time and place that themoney is received（在收到现金的当时当地编制一份现金收入控制清单）(2)Require that all cash receipts be deposited daily in the bank（每日都要将现金收入存入银行）(3)Make all payments by check（所有的付款都以支票形式通过银行支付）(4)Separate the function of approving expenditures from the function of signingchecks（将核准支出职务与签发支票职务分离）2.What are the quality chatacteristics of accounting information（会计信息质量特征）：Relevance（相关性）,reliability（可靠性）,understandability（可理解性）,comparability（可比性）3.Describe the steps(procedures) of accounting cycle（描述会计循环的步骤）(1)identify transactions or events to be recorded（确认需要记录的交易或事项）(2)journalize transactions and events（将交易或事项登记到日记账）(3)posting from journal to ledger（从日记账过入）(4)prepare unadjusted trial balance（编制调整前余额试算表）(5)journalize and post adjusting journal entries（将调整分录计入日记账并过入分类账）(6)prepare adjusted trial balance（编制调整后余额试算表）(7)prepare financial statements（编制财务报表）(8)journalize and post closing entries（将结账分录计入日记账并过账）(9)prepare post-closing trial balance（编制结账后余额试算表）4.Briefly state the four assumptions and explain（简述四个会计假设）Separate entity（会计主体假设）,going concern（持续经营假设）.,time-period（会计分期假设）,monetary unit（货币计量假设）5.Briefly state the classification investment in securities（简述有价证券的列报）Trading securities（交易性证券），held-to-maturity securities（持有至到期投资）,available-for-sale securities（可供出售的金融资产）,long-term investment in equity securities（长期股权投资）6.What are the accounting elements（会计要素）Assets（资产）,liabilities（负债）,owners’ equity（所有者权益）,revenues（收入）,expenses（费用）,income（利润）三、计算分录题1.应收账款题The balance of A/R is $300000, Allowance for Doubtful Debt is $400 at end of 2007.The company use the percent of account received method to estimate the bad debts expense, The percentage is 0.3%, At 2008 The balance of A/R is $500000, Allowance for Doubtful Debt is $1650.Do adjusting entry for 2007 and 2008.（计算及分录）①The bad debts expense is 300000*0.3%=900Allowance for Doubtful Debt is 400 应计提的坏账=900-400=500Dr: Bad Debts Expense 500Cr: Allowance for Doubtful Accounts 500②The bad debts expense is 500000*0.3%=1500Allowance for Doubtful Debt is 16501500-1650=-150（冲销）Dr: Allowance for Doubtful Accounts 150Cr: Bad Debts Expense 1502固定资产计提折旧问题购买固定资产原值155000 分五年计提折旧第五年的残值为5000 用三种方法计提折旧并写出会计分录。

会计英语

会计英语Unit OneI. Useful Wordseconomic entity 经济实体physical properties 物质财产on credit 信用交易account receivable 应收帐户prepaid rent 预付租金insurance coverage 承保范围setup charges 准备费用cost principle 成本原则account payable 应付帐户owner’s equity 业主权益II. Key Sentences1. The accounting structure has five basic parts or classifications: assets, liabilities, owner’sequity or capital, revenue and expense.会计结构由五部分组成：资产、负债、业主权益或资金、收入和花费。

2. Liabilities represent the debts owed to others known as creditors, and are referred to as―payables‖.负债就是别人欠债权人的债务，通常被看作―应付款‖。

3. Owner’s equity, often referred to as capital, represents the portion of the assets thatbelong to the owner of the business.业主权益通常被看作资本，代表属于企业主所拥有的那部分财产。

4. Revenues are earned through selling a product or providing a service to som eone.收入是通过出售一件产品或提供一项服务而赚得的。

5. Expenses are outflows or the using up of assets as a result of the major or central operationof a business.费用是企业主要经营中财产的流出或使用。

会计英语考试秘笈

一．定义1.accounting 会计：Accounting is an information system that identifies ,records ,and communicates relevant ,reliable ,and comparable information about organization’s business activities that can be expressed inmonetary terms.会计是一个信息系统，用于确认、记录和披露企业可以用货币计量的经营活动相关的、可靠的、可比的信息。

2．public accounting 公共会计：Public accounting is the field of accounting that provides a variety of accounting services to clients for a fee.公共会计是指为客户提供多种服务并收取服务费的会计领域。

3. accrual basis of accounting 权责发生制：Using the accrual basis of accountingmeans that revenues , expenses and other changes in assets ,liabilities ,and owners’equity are accounted for in the period inwhich the economic event takes place ,notnecessarily when the cash inflows and outflows take place.在权责发生制下，收入、费用、资产、负债和所有者权益的变动应记录与交易发生的时期，而不是相关的现金流入或流出的时期。

4.assets资产：Assets are resources with future benefits that are owned or controlled by a company.资产是指企业所拥有或控制的、能够在未来给企业带来利益的资源。

会计英语2

会计英语21) Accounting is an information system that measures business activities & communicates the findings to decision makers.（会计是将业务活动和措施的结果传达给决策者的一种信息系统）2) A corporation is owned by shares of stock, it is a separate legal entity and is responsible for its own debts.公司是由国有股，它是一个独立的法人实体，是对自己的债务负责3) The cash flow statement shows the cash inflows and outflows from operating activities, investing activities, and financing activities.现金流量表显示经营活动，投资活动和筹资活动的现金流入和流出。

4)Bookkeeping is only the part of accounting that records transactions and events.簿记只是会计的一部分，它记录着交易和事件5) A sole proprietorship is an entity owned by one person and the owner is personally responsible for business debts.个人独资企业是由一个人拥有的实体和个人所有者对企业的债务负责6) The business entity principle requires each entity keeps accounting records asa separate entity.会计主体原则要求每个单位作为一个单独的实体进行会计记录。

会计英语概述

2019/2/13
Decision Making
Economic Events
Reports
Exhibit 1-1
Financial statements report accounting information about resources, earning prospects, expected cash collections, incurred expenses, repayment ability, tax collection and negotiating wage agreements.
1、transaction n.交易；处理 Related transactions 关联交易 Transactions cost 交易成本 Business transactions 经济业务；商业交易 2、accounts n.帐目；会计账户；会计账簿 Accounts manager 会计部经理 Accounts receivables 应收账款 Accounts payable应付账款 Accounts department 会计部 3、Statements n.报告；报表 Accounting statement 会计报表=financial statement=statements Financial statements analysis 财务报表分析 Combination statements 汇总报表；合并报表 Suppliers statements 供应商对账单
【 LESSON 】
Recording Transactions
【 LESSON 】
Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle

会计英语常用语

会计英语常用术语1.accounting n.会计；会计学account n..账，账目a/c；账户e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师2.Accounting concepts 会计的基本前提1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营3）accounting period 会计分期financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量人民币RMB￥美元US$ 英镑￡法国法郎FFr*权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付负债3.Quality of accounting information 会计信息质量要求（1）可靠性reliability（2）相关性relevance（3）可理解性understandability（4）可比性comparability（5）实质重于形式substance over form（6）重要性materiality（7）谨慎性prudence（8）及时性timeliness4.Elements of accounting会计要素1）Assets: 资产– current assets 流动资产cash and cash equivalents 现金及现金等价物（bank deposit）inventory存货receivable应收账款prepaid expense 预付费用– non-current assets 固定资产property （land and building）不动产, plant 厂房, equipment 设备（PPE）e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债funds provided by the creditors. creditor债权人，赊销方– current liabilities 当期负债non-current liabilities 长期负债total liabilitiesaccount payable应付账款loan贷款advance from customers 预收款bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行）3）Owners’ equity: 所有者权益（Net assets）funds provided by the investors. Investor 投资者– paid in capital （contributed capital）实收资本– shares /capital stock （u.s.）股票retained earnings 留存收益同时记住几个单词dividend 分红beginning retained earnings ending retained earnings– reserve 储备金（资产重估储备金，股票溢价账户）e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.4）Revenue: 收入sales revenue销售收入interest revenue利息收入rent revenue租金收入5）Expense: 费用cost of sales销售成本, wages expense工资费用6）Profit （income, gain）:利润net profit, net income5.Financial statement 财务报表1）balance sheet 资产负债表2）income statement 利润表3）statement of retained earnings 所有者权益变动表4）cash flow statement 现金流量表6.Accounting cycle1）journal entries 日记账general journal总日记账general ledger总分类账trial balance试算平衡表adjusting entries 调整分录adjusted trial balance调整后的试算平衡表Financial statements 财务报表closing entry 完结分录2）Dr.—Debit 借Cr.—Credit 贷Double-entry system 复式记账7.Exercise 练习1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000借：存货3,000Cr.cash 3,000 贷：现金3,0002）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000借：应收账款10,000Cr.sales revenue 10,000 贷：销售收入10,0003）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 借：职工薪酬50,000Cr.bank deposit 50,000贷：银行存款50,0004）cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借：现金1,180Cr.sales revenue 1,180贷：销售收入1,1805）pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000借：预付保险12,000Cr.bank deposit 12,000贷：银行存款12,000常用会计科目英文名称1.资产类科目Assets现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account receivable应收票据：Notes receivable应收股利：Dividend receivable应收利息：Interestreceivable其他应收款：Other receivables原材料：Raw materials在途物资：Materials in transport库存商品：inventory存货跌价准备：provision forthe declinein value ofinventories坏账准备：Bad debt provision待摊费用：Prepaid expense交易性金融资产：Trading financial assets持有至到期投资：held-to-maturity investment可供出售金融资产：Available-for-sale financial assets短期投资：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets累计摊销：Accumulated amortization商誉：Goodwill递延所得税资产：deferred tax assets （ DTA ）2.负债类Liability短期借款：Short-term loans/ borrowing长期借款：Long-term loans/ borrowing预收账款：advance from customers/ Deposit received应付票据：Notes payable应付账款：Account payable应付工资薪酬：wages payable应付股利：Dividends payable应付利息：Interest payable应交税费：Tax payable其他应付款：Other payables递延所得税负债：Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY实收资本：Paid-in capital （paid-up）资本公积：Capital reserves盈余公积：Surplus reserves未确认投资损失：Unrealized investment losses未分配利润：Retained earnings after appropriation4.成本类科目Cost生产成本：Manufacturing Cost制造费用：Manufacturing overhead劳务成本：labor costs研发支出：R & D expenditure5.损益类Profit and loss主营业务收入：Main operating revenue其他业务收入：Other operating revenue营业外收入：Non-operating income投资收益：Investment income产品销售收入：sales revenue主营业务成本：Main operating costscost of goods sold / cost of sales其他业务支出：Other operating costs营业外支出：Non-operating expense销售费用：Selling expense管理费用：General and administration expense （G&A expense）财务费用：Finance expense公允价值变动损益：Gain/loss of the change of fair value所得税：Income tax。

会计英语大全

第一讲会计英语的经常使用术语1.account n..账，账目a/c；账户e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；2.Accounting concepts 会计的大体前提1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营3）accounting period 会计分期financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量*权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付欠债3.Quality of accounting information 会计信息质量要求（1）靠得住性reliability（2）相关性relevance（3）可明白得性understandability（4）可比性comparability（5）实质重于形式substance over form（6）重要性materiality（7）谨慎性prudence（8）及时性timeliness4.Elements of accounting会计要素1）Assets: 资产– current assets 流动资产cash and cash equivalents 现金及现金等价物（bank deposit）inventory存货receivable应收账款prepaid expense 预付费用– non-current assets 固定资产property （land and building）不动产, plant 厂房, equipment 设备（PPE）e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.2）Liabilities: 欠债funds provided by the creditors. creditor债权人，赊销方– current liabilities 当期欠债non-current liabilities 长期欠债total liabilitiesaccount payable应付账款loan贷款advance from customers 预收款bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由发行）3）Owners’ equity: 所有者权益（Net assets）funds provided by the investors. Investor 投资者– paid in capital （contributed capital）实收资本– shares /capital stock （u.s.）股票retained earnings 留存收益同时记住几个单词dividend 分红beginning retained earnings ending retained earnings– reserve 储蓄金（资产重估储蓄金，股票溢价账户）e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.4）Revenue: 收入sales revenue销售收入interest revenue利息收入rent revenue租金收入5）Expense: 费用cost of sales销售本钱, wages expense工资费用6）Profit （income, gain）:利润net profit, net income5.Financial statement 财务报表1）balance sheet 资产欠债表2）income statement 利润表3）statement of retained earnings 所有者权益变更表4）cash flow statement 现金流量表6.Accounting cycle1）journal entries 日记账general journal 总日记账general ledger 总分类账trial balance试算平稳表adjusting entries 调整分录adjusted trial balance调整后的试算平稳表Financial statements 财务报表closing entry 完结分录2）Dr.—Debit 借Cr.—Credit 贷Double-entry system 复式记账7.Exercise 练习1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000 借：存货3,000Cr.cash 3,000 贷：现金3,000 2）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000 借：应收账款10,000Cr.sales revenue 10,000 贷：销售收入10,000 3）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 借：职工薪酬50,000Cr.bank deposit 50,000 贷：银行存款50,000 4）cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借：现金1,180Cr.sales revenue 1,180 贷：销售收入1,180 5）pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000 借：预付保险12,000Cr.bank deposit 12,000 贷：银行存款12,000第二讲存货1.Inventory n. 存货，库存（c.f.stock英式英语用法）常见词组inventory turnover 存货周转率inventory control 存货操纵beginning inventory初始存货ending inventory 期末存货take a physical inventory 盘库常见的存货形式：Type of business Type of inventory MerchandisingcompanyMerchandise inventory 商品存货Manufacturing company Raw materials 原材料Work in process（WIP）（处在生产过程中的）在制品，半成品Finished goods成品2.Inventory valuation存货的价值计量cost n. 本钱，费用direct costs 直接本钱indirect costs 间接本钱fixed costs 固定本钱cost accounting 本钱会计v.花费e.g. The office furniture of our company costs us $5,000.unit cost 单个本钱total cost 总本钱cost of sales （COS）= cost of goods sold（CGS）销货本钱sales revenue 销售收入这两个词常常被放在一路做计算Lecture examples:①A company sold 15 computers for US$1000 each.某公司以1000美元一台的价钱售出电脑共15台。

会计英语

会计英语accounting [4'kaunti6]n. 会计学,清算帐目information ['inf4'mei54n]n. 消息,知识,报告,通知,起诉,信息,情报n. 信息system ['sistim]n. 系统,体系,制度,分类,秩序,方式objective [3b'd9ektiv]n. 目的,受格,实物a. 客观的,外在的,受词的preparation ['prep4'rei54n]n. 准备,预备,预习statement ['steitm4nt]n. 陈述,指令,声明presentation ['prezen'tei54n]n. 赠与,陈述,介绍n. 简报cash [k15]n. 现金vt. 兑现,付现款profession [pr4'fe54n]n. 职业,表白,声明,公开宣布element ['elim4nt]n. 元件,元素,要素equation [i'kwei54n]n. 相等,等式,平衡ethics ['e7iks]n. 道德规范principle ['prins4pl]n. 原则,原理,主义environment [in'vai4r4nm4nt]n. 环境,外界,围绕discuss [dis'k8s]vt. 讨论,论述various ['vA4ri4s]a. 不同的,各种的,多方面的,杂色的,个别的,许多的affect [4'fekt]vt. 影响,假装,倾向于,感动n. 感情conduct ['k3nd4kt, k4n'd8kt]n. 行为,举动,指导vt. 引导,指挥,管理,实施vi. 引导,传导,指挥present ['preznt]n. 礼物,现在,瞄准a. 现在的,出席的,当面的vt. 介绍,引见,赠送,上演,呈现vi. 举枪瞄准introduce ['intr4'dju:s]vt. 介绍,引入,采用,输入concept ['k3nsept]n. 观念,概念explain [iks'plein]vt.vi. 解释,说明asset ['1set]n. 资产,有用的东西liability ['lai4'biliti]n. 责任,债务,倾向define [di'fain]vt. 定义,详细说明v. 定义illustrate ['il4streit]vt. 举例说明,作图解,阐明vi. 举例emphasize ['emf4saiz]vt. 强调,加强语气,着重interrelation [int4ri'lei54n]n. 相互关系interrelationshipn. 相护关系describe [dis'kraib]vt. 描述,描绘,画measure ['me94]n. 尺寸,量度器,量度标准,测量,量具,标准,程度,范围,限度,方法vt. 测量,测度,估量,分派,调节vi. 量activity [1k'tiviti]n. 活动,动作,活力impact ['imp1kt]n. 冲击,冲突,影响,效果vt. 挤入,撞击,压紧,对...发生影响communicate [k4'mju:nikeit]vt. 沟通,传达,感染vi. 通讯finding [faindi6]n. 发现,发现物,决定,裁决decision [di'si94n]n. 决定,决心,决断力maker ['meik4]n. 制造者,上帝,发期票的人scope [sk4up]n. 范围,机会,广度,导弹射程,观察仪器,眼界identify [ai'dentifai]vt. 识别,认明,鉴定,使等同于vi. 一致,变成一致economic [i:k4'n3mik]a. 经济上的,实用的,节省的event [i'vent]n. 事件,结果,竞赛n. 事件summarize ['s8m4raiz]vt.vi. 概述,总结,摘要而言broad [br3:d]a. 宽广的,辽阔的,主要的,显著的,广大的ad. 宽阔地n. 宽阔部分bookkeeping ['bukki:pi6]n. 簿记exhibit [ig'zibit]n. 展览品,陈列品,展览vt. 展现,陈列,展览vi. 开展览会flow [fl4u]n. 流程,流动,涨潮,泛滥,洋溢,流量vi. 流动,流泄,畅流,涌出,飘扬,川流不息vt. 淹没record ['rek3:d, ri'k3:d]n. 记录,履历,档案,诉状,唱片,报告,最高纪录vt. 记录,记载,标明,将...录音vi. 录音,被录音a. 创纪录的transaction [tr1n'z1k54n]n. 交易,办理,执行,和解,学报,报告书interpretation [in't4:pri'tei54n]n. 解释,演出,翻译intend [in'tend]vt. 计划,打算,意欲external [eks't4:nl]n. 外部,外面a. 外部的,客观的,表面的internal [in't4:nl]a. 内在的,国内的primary ['praim4ri]n. 最主要者,原色a. 主要的,初期的,根本的,基本的,首要的,原始的investor [in'vest4]n. 投资者creditor ['kredit4]n. 债权人labour ['leib4]n. 劳动,努力,工作,分娩,工人,劳工vi. 劳动,努力,苦干vt. 详细分析,麻烦union ['ju:nj4n]n. 联盟,联合,团结,协会,工会,结合resource [ri's3:s]n. 资源,财力,办法,消遣,机智earning ['4:ni6]n. 所赚的钱,所得,收入prospect ['pr3spekt, pr4s'pekt]n. 景色,希望,展望vt. 勘探,寻找vi. 勘探,有前途expect [iks'pekt]vt. 预期,盼望,期待collection [k4'lek54n]n. 收集,采集,募捐,丛书,文集expense [iks'pens]n. 费用,代价,损失,开支repayment [ri'peim4nt]n. 付还,偿还,报复,付还的钱negotiate [ni'g4u5ieit]vi. 商议,谈判,交涉vt. 谈妥,转让,处理wage [weid9]n. 薪水,工资,代价,报偿vt. 开展,进行vi. 在进行中agreement [4'gri:m4nt]n. 同意,合约,协议organization ['3:g4nai'zei54n]n. 组织,结构,团体form [f3:m]n. 形状,表格,形式vt.vi. 形成,排列,(使)组成n. 表单ownership ['4un45ip]n. 所有权,物主身份below [bi'l4u]ad. 在下面prep. 在下面sole [s4ul]n. 脚掌,鞋底,底部a. 唯一的,仅有的,单独的,独身的vt. 上以鞋底,触底single ['si6gl]a. 单身的,单纯的,单一的,专一的,孤独的,个别的n. 一个,单打vt. 选出n. 单精度型proprietorship [pr4'prai4t45ip]n. 所有权partnership ['pa:tn45ip]n. 合伙,合股corporation ['k3:p4'rei54n]n. 公司,合作,法人团体individual ['indi'vidju4l]n. 人,个人,个体a. 个别的,独特的entity ['entiti]n. 实体,实存物,存在legal ['li:gl]a. 法律的,法定的,合法的responsible [ris'p3ns4bl]a. 有责任的,负责的,责任重大的,可靠的debt [det]n. 债务,罪过unlimited ['8n'limitid]a. 无限的,不受限制的,无条件的obviously ['3bvi4sli]adv. (无比较级、最高级)[修饰整句]显然disadvantage ['dis4d'va:ntid9]n. 缺点,不利,坏处differ ['dif4]vi. 不一致,不同partner ['pa:tn4]n. 合伙人,股东,伙伴,伴侣vt. 与...合伙,组成一对vi. 做伙伴,当助手incorporate [in'k3:p4reit]a. 合并的,公司组织的,一体化的vt. 合并,使组成公司,具体表现vi. 合并,混合,组成公司local ['l4uk4l]a. 地方性的,当地的,局部的,乡土的n. 当地居民,本地新闻a. 本地的n. 局部law [l3:]n. 法律,法则,定律,法治,诉讼,司法界vi.vt. 起诉,控告separate ['sep4reit, 'sep4rit]n. 分开,抽印本a. 分开的,各别的,灵魂的,分隔的,单独的vi. 分开,隔开,分居hence [hens]ad. 因此,从此shareholder ['5A4hould4]n. 股东stockholder ['st3k4uld4]n. 股东liable ['lai4bl]a. 有义务的,应负责的,有...倾向的obvious ['3bvi4s]a. 明显的,明白的,显然的advantage [4d'va:ntid9]n. 优点,便利,好处,优势vt. 有助于divide [di'vaid]vi. 分开,分类,分裂vt. 分,分开,分裂,除n. 分配,分水岭v. 除share [5A4]n. 部分,参与,份额,参股,一份vt. 均分,分担,共有,分配,分享vi. 分享n. 共享stock [st3k]n. 树干,托盘,祖先,血统,原料,备料,股份a. 存货的,常备的,平凡的,繁殖用的,股票的,普通的vt. 装把手于,进货,备有,放牧vi. 出新芽,采购transferredv. 转移,移动,转让,迁移,迁移;vbl. 转移framework ['freimw4:k]n. 结构,骨架,组织,机构standard ['st1nd4d]n. 标准,规格,本位,军旗,旗a. 标准的,本位的,合规格的process ['pr4uses]n. 程序,进行,过程vt. 加工,处理,对...处置,对...起诉a. 经加工的,三色版的model ['m3dl]n. 模型,模范,模特儿a. 模范的,作模型用的vi. 做模型,做模特儿vt. 使模仿,塑造condition [k4n'di54n]n. 情况,条件vt. 以...为条件,决定,支配,使适应nationally ['n154n4li]ad. 以国民立场,举国一致,全国性represent ['repri'zent]vt. 表现,表示,描绘,讲述,声称,代表,象征,扮演,再上演vi. 提出异议acceptable [4k'sept4bl]a. 可接受的,合意的,合适的practice ['pr1ktis]n. 实践,练习,实行,开业,习惯vt.vi. 实践,实行,开业,实习,练习necessary ['nesis4ri]n. 必需品,日用品a. 必需的,必要的,必然的harmonization [h2:m4nai'zei54n]n. 调和化,融洽,一致global ['gl4ub4l]a. 通用的,全球的,全世界的,普遍的,综合的,球形的communication [k4'mju:nikei54n]n. 沟通,交通,通讯relevant ['reliv4nt]a. 有关联的,中肯的,有关系的,相应的,成比例的,适当的reliable [ri'lai4bl]a. 可靠的,可信赖的response [ris'p3ns]n. 反应,回答,响应v. 应答committee [k4'miti]n. 委员会engage [in'geid9]vi. 答应,从事,交战vt. 使忙碌,雇佣,使参加,使从事于recognize ['rek4gnaiz]vt. 认出,认可,赏识,公认vi. 具结achieve [4't5i:v]vt. 完成goal [g4ul]n. 目标,终点,守门员,球门,得分vi. 得分restructure [ri:'str8kt54]vt. 更改结构,重建构造,调整board [b3:d]n. 木板,甲板,会议桌,海岸vt. 乘船,供膳食,用板铺vi. 搭伙n. 板recommendation ['rek4men'dei54n]n. 推荐,介绍,推荐信,劝告shapingn. 整形addition [4'di54n]n. 附加,增加,加法issue ['i5u:]n. 发行,问题,后果,争端,出口vi. 发行,流出,传下,进行辩护,造成...结果vt. 使流出,放出,发给,发布underlying ['8nd4'laii6]a. 在下面的assumption [4's8mp54n]n. 假定,假装,视为当然之事qualitative ['kw3lit4tiv]a. 性质上的,质的,定性的characteristicsn. 特性capital ['k1pitl]n. 首都,大写字母,资产a. 首都的,重要的maintenance ['meintin4ns]n. 维护,保持,维修,生活费用,瞻养义务,扶养,坚持explanation ['ekspl4'nei54n]n. 解释,解说,说明provide [pr4'vaid]vt. 提供,供应,预备,装备vi.作准备,瞻养,规定overview ['ouv4vju:]n. 概观,总的看法n. 概述rule [ru:l]n. 规则,惯例,统治,控制,支配,规律,准则,破折号vt. 规定,统治,管理,裁决,支配,控制vi. 统治,管辖,裁定n. 规则,水线independent ['indi'pend4nt]n. 中立派,无党派者a. 独立的,自主的,不须依赖的,不受约束的unbiased [8n'bai4st]a. 没有偏见的verifiable ['verifai4bl]a. 能作证的,能证实的evidence ['evid4ns]n. 证据,迹象objectivity ['3bd9ek'tiv4ti](U) 1 客观性2 对象性cost [k3st]n. 代价,价值,费用vi. 花费vt. 使失去,值,需要,使花费concern [k4n's4:n]n. 关心,忧虑vt. 与...有关,使担心,挂虑monetary ['m8nit4ri]a. 货币的,金钱的unit ['ju:nit]n. 单位,分队,部队,装置,部件,单元a. 单位的,单元的common ['k3m4n]a. 通常的,共同的,通俗的,公共的currency ['k8r4nsi]n. 通货,流通,通用n. 货币,货币型assume [4'sju:m]vt. 假定,承担,摆架子vi. 专擅reflect [ri'flekt]vt. 反射,反映,招致,想到,思考vi. 反射,映出,思考,怀疑,指责,考虑operation ['3p4'rei54n]n. 操作,动作,手术,业务,作用,运算n. 运算oppose [4'p4uz]vt. 反对,以...对抗,抗争vi. 反对closed [kl4uzd]a. 关闭的,限于少数人的provided [pr4'vaidid]conj. 倘若contrary ['k3ntr4ri]a. 相反的,矛盾的,对立的n. 相反,对立面ad. 相反地period ['pi4ri4d]n. 时期,节,句点,周期a. 过去某段时期的int. 没有了specific [spi'sifik]n. 特效药,特性a. 特殊的,明确的,具体的,特定的,具有特效的periodicity [piri4'disiti]n. 定期性,周期性,周期数revenue ['revinju:]n. 收入,岁入,税务局,税收,岁入细目recognition ['rek4g'ni54n]n. 赞誉,认得,承认,重视,认识,认可relate [ri'leit]vt. 讲,叙述,与...有关vi. 有关,符合,相处得好realize ['ri4laiz]vt. 了解,实现,使显得逼真,把...变为现金vi. 变卖为现金regardless [ri'ga:dlis]a. 不管,不注意,不顾realization ['ri4lai'zei54n]n. 实现,领悟,实得match [m1t5]n. 比赛,火柴,对手vt. 使相配,使比赛,与...竞争vi. 结婚,相配allocate ['1l4'keit]vt. 分派,分配disclosure [dis'klou94]n. 发觉,败露,败露的事情full [ful]n. 全部a. 充满的,完全的,丰富的,详尽的,丰满的ad. 完全地,整整,十分n. 完整position\ [p4'zi54n]n. 位置,地位,身分,形势,姿势,立场,阵地vt. 安置,决定...的位置consistency [k4n'sist4nsi]n. 坚固性,浓度,一致性method ['me74d]n. 方法,办法,条理,秩序succeed [s4k'si:d]vi. 成功,继承,继续vt. 继承,接替comparable ['k3mp4r4bl]a. 可比较的,比得上的materiality [m4ti4ri'1liti]n. 实质性,具体性,有形ignore [ig'n3:]vt.不理睬,忽视,驳回v. 忽略benefit ['benifit]n. 利益vt. 有益于vi. 受益constraint [k4n'streint]n. 强制,局促conservatism [k4n's4:v4tiz4m](U) 1 a. 保守主义b. 保守性,保守的倾向2 [常 C~] (尤指英国) 保守党的主张[政策] least [li:st]n. 最少,最小,最小限度a. 最少的,最小的ad. 最没有,最少optimistic ['3ptimistik]a. 乐观的,乐观主义的,乐天的estimate ['estimit, 'estimeit]n. 估计,判断vt. 估计,评价,判断vi. 估计selectedpp. 选择amount [4'maunt]n. 数量,总额vi. 总计,等于equally ['i:kw4li]ad. 相等地,同样地,平等地likely ['laikli]a. 有可能的,合适的,前途有望的ad. 或许,可能overstate ['ouv4'steit]vt. 夸大的叙述,夸张value ['v1lju:]n. 价值,重要性,价格,估价,评价vt. 评价,估价,重视n. 计算结果akin [4'kin]a. 血族的,同族的,同种的conceptual [k4n'sept5u4l]a. 概念上的noted ['n4utid]a. 著名的,显著的,扬名的exception [ik'sep54n]n. 例外,除外,异议evaluate [i'v1ljueit]vt. 评估,评价,赋值profitability [pr3fit4'biliti]n. 收益性,利益率solvency ['s3lv4nsi]n. 偿付能力,资力,溶解力final ['fainl]n. 结局,决赛,期末考试a. 最后的,终极的,决定性的product ['pr3d4kt]n. 产品,结果,成绩,乘积manner ['m1n4]n. 样子,礼貌,风格fulfill [ful'fil]vt. 实践,履行,实行,满足,结束interrelate [int4ri'leit]vt.vi. (使)相互关连arisen [4'rizn]a. 兴起的,出现的probable ['pr3b4bl]n. 有希望的候选人,可能的事情a. 很可能的,大概的,象真实的obtain [4b'tein]vt. 获得,达到vi. 流行create [kri1:3'eit]vt. 创造,建造,引起,把...列为announce [4'nauns]vt. 宣布,显示,预告vi. 当报幕员,宣布参加竞选adopt [4'd3pt]vt. 采用,收养,接受substantial [s4b'st1n54l]n. 重要部分,本质a. 实质上的,物质的,有内容的,结实的address [4'dres]n. 住址,演说,灵巧,求爱vt. 发表,写地址particular [p4'tikjul4]n. 个别项目,详细说明a. 特别的,独有的,挑剔的past [past]n. 过去,往时a. 过去的,结束的,卸任的prep. 越过,晚于,超越vbl. pass的过去分词tangible [t1nd94bl]n. 有形资产a. 实体的,明白的,有形的,明确的intangible [in't1nd94bl]a. 难以明了的,无形的account [4'kaunt]n. 帐目,报告,估计,原因,记录,算账vi. 解释,认为,占,杀死,得分vt. 认为receivable [ri'si:v4bl]a. 可接受的,可信的n. 应收帐款merchandise ['m4:t54ndaiz]n. 商品,存货vi.vt. 交易,买卖inventory ['inv4n't4uri]n. 详细目录,存货清单vt. 列入详细目录,清点存货supply [s4'plai]n. 补给,供给,供应品vt. 补给,供给,代理,补充,提供vi. 替代equipment [i'kwipm4nt]n. 装备,设备品,才能machine [m4'5i:n]n. 机器,机械装置,机械般工作的人,设计vt. 以机器制造patent ['peit4nt]n. 专利权,执照,专利品a. 专利的,显著的,新奇的vt. 取得...的专利权,请准专利trademark ['treidm2:k]n. 商标copyright ['k3pirait]n. 版权,著作权source [s3:s]n. 来源,水源,源,原始资料n. 来源sacrifice ['s1krifais]n. 牺牲,供俸,祭品vt. 牺牲,祭祀,贱卖vi. 献祭arise [4'raiz]vi. 站立,出现,起来obligation ['3bli'gei54n]n. 义务,责任,恩惠,契约,约束transfer [tr1ns'f4:]n. 迁移,移动,传递,转让,转移,换车vt. 转移,调转,调任,转让,传递,改变vi. 转移,转学,换车service ['s4:vis]n. 服务,贡献,雇佣,公职,劳役,服役,功劳,行政部门,送达,仪式vt. 保养,维修a. 武装部队的,服务性的,仆人的,耐用的payable ['pei4bl]a. 可付的,应付的,有利益的note [n4ut]n. 笔记,记录,注解,评论,符号,显要,照会,便笺,备忘录vt. 记录,注解,注意interest ['intrist]n. 兴趣,嗜好,利息,利益,势力,趣味,爱好vt. 使感兴趣,与...有关系bond [b3nd]n. 结合,债券,契约,粘合剂,关栈保留,键,保证人vt. 存入关栈,粘着vi. 结合simply ['simpli]ad. 只是,简直,坦白地,简单地,只须residual [ri'zidju4l]a. 残渣的,剩余的n. 残渣,剩余,余数remain [ri'mein]vi. 保持,逗留,剩余deduct [di'd8kt]vt. 扣除,演绎enterprise ['ent4praiz]n. 企业,事业心,进取心,干事业claim [kleim]n. 要求,要求权,断定vt. 要求,请求,主张net [net]n. 网,网状物,实价,净利,罗网a. 净余的,纯粹的vt. 用网捕,撒网,净赚,得到vi. 编网determine [di't4:min]vt.vi. 决定,决心formula ['f3:mjul4]n. 公式,定则,客套语increase [in'kri:s, 'inkri:s]n. 增加,增进,利益vt. 增加,加大vi. 增加,繁殖during ['dju4ri6]prep. 在...的时候inflow ['inflou]n. 流入,流入物enhancement增强enhance [in'ha:ns]vt. 提高,加强,增加decrease [di'kri:s, 'di:kri:s]n. 减少,减少之量vi.vt. 减少contribution ['k3ntri'bju:54n]n. 捐助,捐助之物,贡献participant [pa:'tisip4nt](C) 参加者,参与者; 有关系者[in] adj. 参与的,参加的; 有关系的definition ['defi'ni54n]n. 定义,精确度,清晰度encompass [in'k8mp4s]vt. (文语)1 围绕,包围2 包含,含有3 造成 <坏的结果等>gain [gein]n. 增益,获得,利润,腰槽,增加,收获vt. 得到,增进,赚到,开腰槽于vi. 获利,增加ordinary ['3:din4ri]a. 平常的,普通的,平凡的n. 推事sale [seil]n. 出售,卖,拍卖,销售额fee [fi:]n. 费用,小费,所有权vt. 付费给dividend ['dividend]n. 被除数,股利royalty ['r3i4lti]n. 皇室,王权,庄严rent [rent]n. 租金,房租,出租物,分裂,破裂处,裂缝vt. 租用,租出,强夺vi. 出租a. 分裂的,破裂的vbl. rend 的过去式和过去分词detail ['di:teil]n. 细节,详情vt. 详述,选派vi. 画详图property ['pr3p4ti]n. 财产,所有权,性质n. 属性exchange [iks't5eind9]n. 交换,汇兑,交易所vt.vi. 交换,交易,兑换customern. 消费者central ['sentr4l]a. 中央的,重要的confuse [k4n'fju:z]vt. 使混乱,使狼狈,使困惑outflow ['autflou]n. 流出,流出物depletion [di'pli:54n]n. 消耗,耗尽,放血incurrence [in'k8r4ns]n. 招致distribution ['distri'bju:54n]n. 分配change [t5eind9]n. 变化,找回的零钱,找头,更换vt. 改变,换车,兑换withdrawal [wi0'dr3:l]n. 撤退,退回,取消,停止服药,退股,退隐retain [ri'tein]vt. 保持,保有,聘请,记得,留住parallel ['p1r4lel]n. 平行,对比,相匹敌之物a. 平行的,相似的vt. 与...平行,与...相似,相比,使平行prepare [pri'pA4]vt. 准备,筹备,使有准备,训练,调配,制订,配备vi. 预备closing ['klouzi6]n. 结束a. 结束的section ['sek54n]n. 区段,部分,区域,节,一段,截面,处,科,界,区,组vt. 分段,切片vi. 被切成片n. 扇区corporate ['k3:p4rit]n. 组织similar ['simil4]a. 相似的,类似的n. 相似的东西manager ['m1nid94]n. 经理,管理员n. 管理器consulting [k4n's8lti6]a. 商议的,咨询的,顾问资格的rental ['rentl]n. 地租的,总额,地租收入a. 租借的,地租的figure ['fig4]n. 图形,数字,形状vt. 描绘,表示,演算,认为vi. 出现,估计,出名construct [k4n'str8kt]vt. 构造,建造,想出,作图n. 构成物receipt [ri'si:t]n. 收据,收入,收到vt. 开...的收据payment ['peim4nt]n. 付款,支付,报应,偿还,偿还financing [fai'n1nsi6]n. 融资,财务,资金perform [p4'f3:m]vt. 履行,完成,执行,表演vi. 行动,演出audit ['3:dit]n. 稽核,查帐vt. 稽核,旁听vi. 查账regulatory ['regjul4t4ri]a. 取缔的,统制的,调整的forensic [f4'rensik]a. 法院的,关于法庭的,适合于辩论的n. 辩论术budget ['b8d9it]n. 预算vi. 编预算vt. 编入预算,安排a. 廉价的management ['m1nid9m4nt]n. 经营,支配,管理investigation [in'vesti'gei54n]n. 调查,研究related [ri'leitid]a. 有关系的,有关联的,叙述的,讲述的lendern. 出借人,贷方trader ['treid4]n. 商人,商船director [di'rekt4]n. 主任,主管,导演planner ['pl1n4]n. 计划者categorize ['k1tig4raiz]vt. 把…分类; 将…归类private ['praivit]a. 私人的,秘密的,私立的,隐蔽的n. 士兵,阴部a. 私人的employer [im'pl3i4]n. 雇主,老板offer ['3f4]n. 出价,提议,意图,报价vt. 提供,出价,奉献,演出,使出现,企图vi. 出现,献祭,提议general ['d9en4r4l]n. 一般,将军,大体a. 一般的,普遍的,总的,大体的n. 常规accountant [4'kaunt4nt]n. 会计员,会计师client ['klai4nt]n. 客户,顾客,委托人n. 客户advisory [4d'vaiz4ri]a. 劝告的,顾问的,咨询的return [ri't4:n]n.回来,返回,来回票,归还,报答,报告书a. 返回的,回程的,重现的,反向的vi. 回返,归还,回来vt. 归还,还,回报,回答,获得,申报government ['g8v4nm4nt]n. 政府,内阁accumulate [4'kju:mjuleit]vt.vi. 积聚,堆积federal ['fed4r4l]a. 联邦的,联合的,同盟的provincial [pr4'vin54l]n. 乡下人,地方人民a. 省的,地方的,偏狭的municipal [mju:'nisip4l]a. 市政的,自治区的,内政的classification ['kl1sifi'kei54n]n. 分类,分级essential [i'sen54l]n. 要素,要点,本质a. 必要的,重要的,本质的against [4'geinst, 4'genst]prep. 反对,靠,倚effect [i'fekt]n. 结果,影响,效果,印象vt. 招致,引起,完成v. 效果function ['f86k54n]n. 功能,函数vi. 活动,运行,行使职责simplesta. 简单的,单纯的complex ['k3mpleks]n. 合成物,情结,复杂a. 复杂的,合成的calculate ['k1lkjuleit]vt.vi. 计算,考虑,计划,打算purchase ['p4:t54s]n. 购买,购买品,起重装置,紧握,价值vt. 购买,赢得,努力取得,举起schedule ['5edju:l]n. 时间表,一览表,计划表,议事日程vt. 预定,编制目录,制...表,安排firm [f4:m]n. 公司,商号a. 坚定的,坚强的,牢固的,结实的,坚硬的,确定的,严格的,坚挺的vt. 使牢固,使坚定vi. 变稳固,变坚实ad. 稳固地prominent ['pr3min4nt]a. 卓越的,显著的,凸出的,突起的sensitive ['sensitiv]a. 敏感的,易感的,灵敏的,感光的ethical ['e7ikl]a. 伦理的,民族的,民族特有的code [k4ud]n. 码,密码,法规,法典vt. 把...编码,制成法典n. 代码serve [s4:v]vt. 可作...用,服务,经历,招待,对待,送交vi. 服务,服役,侍应,开球,有用,适合n. 发球,开球develop [di'vel4p]vt. 发展,发达,显影,洗印,进步vi. 发展,生长moral ['m3r4l]n. 道德,品行,寓意a. 道德的,品性端正的,良心的authority [3:'73riti]n. 权威,专家,威信overemphasis [ouv4r'emf4sis]n. 过分的强调vt.vi. 过分强调eliminate [i'limineit]vt. 除去,排除,剔除,消除criticism ['kritisiz4m]n. 批评,评论,非难character ['k1rikt4]n. 个性,字元,人物,资格,品格reason ['ri:zn]n. 理由,原因,理智,理性,前提,道理vt. 说服,推论,辩论vi. 推论,劝说,思考ability [4'biliti]n. 能力,才干widespread ['waidspred]a. 广布的,普及的,流传宽广的media ['mi:di4]n. 媒体coverage ['k8v4rid9]n. 覆盖的范围,保险总额,新闻报导involve [in'v3lv]vt. 包括,使陷于,潜心于,包围host [h4ust]n. 许多,主人,旅馆招待vt. 当主人招待misdeed ['mis'di:d]n. 罪行,犯罪insider ['in'said4]n. 内部的人,会员,知道内情的人tradingn. 交易evasion [i've94n]n. 逃避,藉口failure ['feilj4]n. 失败,失败者,破产,缺乏,不足fraud [fr3:d]n. 骗子,欺骗,欺诈,诡计unethical [8n'e7ikl]adj. 1 不道德的2 违反 (特定职业等的) 道义 [规范]的,卑鄙的behaviour [bi'heivj4]n. (英)= behaviorthreat [7ret]n. 恐吓,恶兆,威胁confidence ['k3nfid4ns]n. 信心lawn [l3:n]n. 草地,草坪,薄麻布several ['sevr4l]a. 几,一些,各自的,不同的pron. 几个contract ['k3ntr1kt, k4n'tr1kt]n. 合约,婚约,契约vt. 使缩短,感染,缔结,承包,订约vi. 订约,承包deposit [di'p3zit]n. 存款,定金,堆积物vt. 存放,堆积vi. 沉淀cheque [t5ek]n. 支票truck [tr8k]n. 卡车,货车,交易,来往,实物工资,废话,废物,供应市场的蔬菜vt. 交易,交往,以卡车运输vi. 驾驶卡车,以物易物gas [g1s]n. 汽油,瓦斯,气体lubrication ['lu:bri'kei5n](U) 润滑,油润; 注油 (法)hire ['hai4]n. 租金,租用,雇用vt. 雇请,出租vi. 受雇insurance [in'5u4r4ns]n. 保险,保险业,保险费require [ri'kwai4]vt. 需要,命令,要求worksheetn. 操作说明column ['k3l4m]n. 专栏,圆柱,纵队n. 列,柱形图heading ['hedi6]n. 标题,起始字,方向n. 上标题item ['ait4m]n. 项目,条款n. 项false [f3:ls]a. 错误的,虚伪的,假的,不老实的ad. 欺诈地protect [pr4'tekt]vt. 防卫,保护,警戒lend [lend]vt. 借,贷款给,出租,提供,增添vi. 贷款。

会计英语

beginning inventory :期初存货cost of goods sold :销货成本depreciation :n.折旧distribution :n.配销freight :n.运费gross margin :毛利income statement :损益表net income :净损益，净收入net sales :销货净额operating expense :营业费用sales revenue :销货收入accumulated depreciation :备抵折旧asset :n.资产balance sheet :资产负债表contributed capital :实缴股本fixed asset :固定资产liability :n.负债notes payable :应付票据prepaid expense :预付款项retained earnings :保留盈余stockholders' equity :股东权益cash on delivery :货到付款delay :v.延迟free on board :船上交货ground delivery :海陆运输letter of credit :信用状lump sum :一次付清Net 30 :货到后三十日付款net weight :净重pallet :n.(装卸、搬运货物用的)货板rush order :紧急订单；急件shipment :n.货运物；货运customs duty :关税duty-free :a.免税的export :n.出口import ban :进口禁令import restriction :进口限制import substitution :进口替代non-tariff barrier :非关税壁垒quarantine :n.检疫；隔离quota :n.配额smuggling :n.走私currency :n.货币，通货devalue :v.贬值downward :a.下降的，向下的exchange rate :汇率float :v.浮动fluctuation :n.变动，波动foreign exchange :外汇foreign exchange loss :汇兑损失in dollar terms :以美元换算intervention :n.干预；介入peg :n.连动；紧盯(某货币) purchasing power parity :购买力平价selling pressure :卖压volatile :a.不稳定的；易波动的bailout :n.紧急援助creditor nation :债权国developed country :已开发国家emerging market :新兴市场European Union :欧盟G10 :十大工业国globalization :n.全球化IMF :国际货币基金sanction :n.制裁summit :n.高峰会World Bank :世界银行WTO :世贸组织budget bill :预算案budget deficit :预算赤字economic policy :经济政策economic reform :经济改革electricity :n.电力infrastructure :n.基础建设investment environment :投资环境monetary policy :货币政策real estate :房地产subsidy :n.补助，补贴unemployment rate :失业率economic fluctuation :经济波动inflation :n.通货膨胀lagging indicator :落后指标optimistic :a.乐观的outlook :n.展望recession :n.景气衰退recovery :n.复苏stagnant :a.停滞的turnaround :n.(营业、经济等的)突然好转bubble economy :泡沫经济current account :经常帐deficit :n.赤字；逆差domestic demand :国内需求economic growth :经济成长economic statistics :经济统计export-oriented economy :出口导向经济foreign exchange reserve :外汇存底GDP :n.国内生产毛额index :n.指数indicator :n.指标liberalization :n.自由化macroeconomics :n.总体经济学market economy :市场经济standard of living :生活水平undersupply :n.供给不足assignment :n.分派；任务audit :n.稽查；稽核authority :n.权限bankruptcy :n.破产corner the market :垄断市场corporate culture :企业文化development :n.发展；开发diversify :v.多角化;多样化downsize :v.缩编innovation :n.创新merger :n.合并；并购operation :n.营运risk :n.危机；风险strategy :n.策略subordinate :n.下属track record :绩效纪录branch office :分公司company profile :公司概况core business :核心事业corporation :n.公司，企业found :v.创立headquarters :n.总公司joint venture :合资企业limited liability :有限责任listed company :上市公司market capitalization :市价总值merger :n.合并nonprofit :a.非营利的state-run enterprise :国营企业subsidiary :n.子公司charitable donation :慈善捐款deduction :n.扣除；扣除额dependent :n.被抚养人e-filing :n.网络报税exemption :n.免税额filing status :报税身分head of household :户长married filing separately :已婚分报return :n.退税；收益tax arrears :欠税，滞纳税金tax credit :税款扣抵额tax evasion :逃(漏)税tax return :报税单tax saving :节税unearned income :非劳动收入alimony :n.赡养费corporate tax :企业税direct tax :直接税excluding tax :不含税gift tax :赠与税income tax :所得税inheritance tax :遗产税IRS (Internal Revenue Service) :美国国税局progressive taxation :累进课税tax break :减税优惠tax increase :增税tax reform :税务改革tax revenue :税收taxation :n.课税；征税taxpayer :n.纳税人cashier's check:本票check:n.支票clearing house:票据交换所；清算所endorse:v.背书financial institution:金融机构mature:v.(定存、票据等)到期money order:汇票paycheck:n.薪资支票stop payment:止付postdated check:远期支票traveler's check:旅行支票invoice :n.发票ledger :n.分类帐non-payment :n.未付，未缴outstanding :a.未偿付的overcharge :v.索价过高，溢收费用overdue :a.逾期的payment terms :付款条件receipt :n.收据reimbursement request :请款单remittance :n.汇款。