财务英语专业术语

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财务英语专业术语

其他负债other liabilities 存入保证金guarantee deposit received 其他负债合计total other liabilities 负债合计total liabilities 股东权益shareholders' interest 资本 capital 储备基金 reserved fund 资本公积 reserved capital 累计盈亏 accumulated profit or loss 本期损益net income or loss for current period 股东权益合计 total shareholers' interest 汇率换算调整数exchange translation adjustments
其他资产 other assets 场地使用权access of soil 其他递延支出other deferred expense 未摊销费用unamortized expense 开办费organization costs 其他资产合计 total other assets 资产合计 total assets
固定资产 Fixd Assets 房屋及设备 building and equipment 机器设备machinery equipment 杂项设备 miscellaneous equipment 运输设备 transportation equipment 生财器具 other equipment 未完工程 construction in progress 预付设备款 prepaymemt for equipment 小计 total 减:累计折旧reduce: accumulated depreciation 固定资产净额net amount of fixed assets

财务英语词典-财务术语中英文对照

A:abandoned property废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden (同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses （同applied burden）已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills）已承兑汇票Accepter 受票人Accommodation bill；accommodation note （kite); accommodation paper欠单Account帐；帐户；会计科目Accountability会计责任Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy 会计官；会计学；会计工作Accountant 会计员Accountant general 会计长;会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿（同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐Account form 帐户式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 应付未付帐Account (fiscal) year会计年度Account year 帐户年度Accounting 会计；会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐；金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give，giving account 支出帐目Accrual basis 权责应计制；权现发生制；应计制;发生制Accrued assets 流动资产；应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulative dividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀;累积盈馀Accumulation 累积Accumulation of discount 折价的累积Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货；增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部(分部损益表的一部分）Administrative accounting 管理会计(为供给管理员管理上所需资料的会计) Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付;垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses (fee) 广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书Advice of drawing 支汇票通知书Affiliated company，affiliated corporation 联络公司(与持有其股份的公司发生联系的公司）Affiliated interests 联络股权After –cost 后续成本（指销售后仍须继续支付的成本）After date 发票后After sight 见票后Agency 代理；代理处；代理人Agency accounts 代理帐;代理会计Agent 代理人Aggregate balance sheet 合并资产负债表Aging 分期（指依到期日先后，而将应收帐款分类而言）Agio 货币找换贴水Agreements 契约Allied company 联号（业务上合作）All – inclusive income statement 统括性损益表（包括经常及非常损益）Allocation 分配Allotted annual receipts 岁入分配数Allotment（s) 股份；分配Allotments 分配数(此是志指股票、债券等的分配於请求认购人而言)Allotments for annual expenditures 岁出分配数allowance津贴；折让；备抵；减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All –purpose balance sheet 通用资产负债表All – purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销；摊还；折旧Amortization of premium 溢价的摊销Amortization 摊销表Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计;分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐(同columnar journal)Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算Annual expenditure 岁出Annual receipts 岁入Annual reckoning 年度计算Annual report 决算书Annual report on auditing and inspecting （inspection) 年度审计报告书Annual revenue 岁入Annual statement 年度决算表Annuities 年金Annuity certain 确定年金Annuity due 期首年金；即付年金Annuity method 年年折旧法Annuity trust account 年付金信托帐Anticipated profits 预期利益Anticipated revenue 预计收Anticipation warrants payable 预计应付支付命令Locations and allotment book 股份认购及分配簿Application for shares 认股书Application of fund statement 资金运用表(同statement of application of funds）Applied expenses 已分配费用Applied manufacturing expenses 已分配制造费用Applied material handling expenses 已分配材料管理费用Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用Apportionment 分派Appraisal 估价Appraisal company 估价公?Appraisal of plant assets 设备资产的估价Appraisal surplus 估价盈馀Appraised value 估定价值Appraisement 估价（同appraisal）Appreciated value 增涨价值Appreciation 涨价Appropriated materials 拨定材料（原料）Appropriated profits 拨定利益Appropriated surplus拨定盈馀Appropriation拨用；拨款；岁出预算Appropriation account盈馀分拨帐Appropriation allotment支出分配数；岁出分配数Appropriation analysis支出明细表；岁出明细表Appropriation budget 支出预算；岁出预算Appropriation encumbrance 支出保留数;岁出保留数Appropriation ledger 支出预算分类帐Appropriation section 盈馀分拨之部Appropriations for additions of property 岁出预算数Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用Approval sales 试销Approved budget 核定预算；法定预算Approved budget allotment 核定的分配预算Arbitrage 套利；套汇买卖Arbitrage account 国外套汇帐Arbitrated par 月台票交易比例定价Arbitrated rate of exchange 汇兑比例价Arbitration of exchange 汇兑率比例Arrears 拖欠Articles of association, articles of incorporation 公司执照;公司章程Articles of co – partnership 合夥契约Assembly cost system 装配成本制度Assembly type of industry 装配式造业Assessed value 政府估定价值Assessment 派缴额外股款；摊派捐税；摊派权Assessment fund 摊派税捐基金Assessment receipts 摊派税捐收入Assessment receivable 应收摊派税捐Assessment rolls 摊派税捐清册Assessment valuation 摊派税捐估价Assets 资产Asset accounts 资产帐户；资产科目Asset –income ratio 资产收益比率Asset ratio 资产比率Asset reserve 资产准备Assets 资产Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员Associated company 联号（业务上联系）Assumed cost，interest，etc 假定成本、利息等Assumed liabilities 代人承担负债At par依照票面价格At sight, on demand 见票即付Auction 拍卖;竞卖To put up for auction 付之拍卖To sell by auction 拍卖Auctioneer; endue master 拍卖者Audit 查帐;审计Audit certificate 查帐证明书Audit clerk 查帐助理员Audit diary 查帐日记Audited vouchers 应付支付凭单Audit expense 查帐费用Audit fee 查帐公费Auditing officers 审计人员Audit memorandum 查帐备望录Audit of expenditures 步出审计Audit of public loans 公债审计Audit of public properties 公有财产审计Audit of returns 决算审计Audit of treasury 公库审计Auditor 查帐员Auditor's certificate查帐员证明书Auditor's comments 查帐员意见书Auditor's liability, auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书Audit programmed 查帐程序Audit report查帐报告书；审查报告Authorized capital 公称资本Authority to purchase 委托购卖证Authorized capital 额定资本Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值Auxiliary accounting unit 附属单位会计Auxiliary book(s) 补助帐簿Auxiliary material 补助材料（原料）Auxiliary record 补助记录Auxiliary unit budget 附属单位预算Available assets 可用资产Available balance 可用馀额Available cash 可用现金Available income 可用收益；可用收入Available surplus 可用盈馀Avail 担保付款Average 平均数Average balance平均馀额；平均差额Average capital 平均资本Average cost平均成本Average due date平均到期日Average earnings平均业务收益Average inventory平均存货Average investment平均投资额Average stock平均存货Average unit cost平均单位成本Average unit price平均单价Average weight平均重量Averaging maturity平均到期日Averaging of accounts往来帐平均馀额Averaging stock计算平均存货B：Back freight 退货运费Back order 延期交货Back order memo 延期交货通知单Bad and doubtful account 呆帐Ad assets 坏资产Bad checks 空头支票Bad debts 坏帐Balance (balance amount）馀额；差额Balance account 结算帐户Balance book 分类帐馀额簿;分类帐差额簿Balance brought forward 馀额（差额）承前Balance brought for ward from last year 上年馀额Balance carried down 移后页Balance form of profit and loss statement 帐户式损益表(同account form of profit and loss statement）Balance forward 馀额移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差额Balance of stock system永续盘存制(同perpetual inventory system）Balance of stores records 存料馀额记录Balance of trade贸易差额;进出口货相差数Balance sheet accounts资产负债表；货借对照表Balance sheet accounts资产负债表帐户Balance sheet analysis资产负债表分析Balance sheet date资产负债表日期；结帐日Balance sheet for all purposes 通用资产负负表(同all –purpose balance sheet)Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表Balance sheet – income sheet ratios 资产负债与损益比率Balance sheet ratios 资产负债比率Balance ticket 决算单Balancing account 平衡帐户Balancing ledger 馀额栏式分类帐Ballots 不记名票Bank account（s) 银行往来帐Bank balance 银行往来馀额Bank bill，banker's draft，bank draft, bank paper 银行汇票Bankbook 银行往来帐折Bank charges 银行手续费Bank check 银行支单Bank commission 银行酬劳金Bank deposits 银行存款Bank discount 银行贴现息Bank draft 银行汇票Banker’s acceptance 银行承兑；银行承兑汇Banker’s ratio 汇银行用比率Banking capital 银行运用资本Bank loans 银行借款Bank overdraft 银行透支Bank reconciliation statement 银行往来调节表Bank register 银行往来登记簿Banks，orders (cashiers’orders) 本票Bank's account title 银行会计科目Bank statement 银行结单Bank stock 银行资本Bankruptcy 破产Bank with whom the credits opened 往来银行Bargain 买卖合同；议价Bargain money 定银To bargain 立卖货约;讲价To buy at a bargain 订购To strike a bargain 订定合同Great bargain 廉价货物Barter 交易物品Basic accounting unit 会计单位Basic price 基价Basic unit budget 单位预算Bearer bonds 无记名债券Bearer check 执票人支票;来人支票Bearer stock 无记名股份Bearer stock certificate 无记名股票Beginning inventory 期初存货Below par 低於票面价格Beneficiary 受益人Benefit fund reserve 职工福利基金准备Betterment order 添改自用资产通知单Bid 出价Bidder 出价者；竞卖人Bid sheet 投票人名单Bill票据;帐单；汇票Bill at sight; demand bill （draft) 即期票据Bill for a term; period bill 兑换期票Billing 开发票Bill market 汇兑市面Bill of credit 付银通知书Bill of exchange 汇票Bill of lading 提单Bill of material 规定用料单Bill of parcels; bill 发票Bill and accounts payable with terms 期付款项Bills and accounts receivable 期收款项Bills book (register) 票据簿（同notes book)Bills discounted 票据贴现（同notes discounted)Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据（同notes payable）Bills rediscounted 应收票据（同notes receivable）Bills rediscounted 票据再贴现Bills with collateral securities 有抵押品之票据Bill to bearer 不记名票据Bill to order debts 帐面债务Book entry 帐面记录Bookings 未交定货Book inventory 帐面存货Bookkeeper簿雇员；记帐员Bookkeeping 簿记;簿记学Bookkeeping by card system 卡片式簿记制Bookkeeping by single entry 单式簿记Bookkeeping of bank 银行簿记Bookkeeping system 簿记制度Bookkeeping transactions 簿记交易；簿记事项Book loss 帐面损失Book of estimates 概算书Book of final entry 终结帐簿；结帐记录Book of first record 原始帐簿Book of original documents for payments 支出凭证簿Book of original documents for receipts 收入凭证簿Book of original entry （entries）原始帐簿Book of secondary entry 转记帐簿Book profits 帐面利益Books of accounts 帐簿Books of records 记录簿Books surplus 帐面盈馀；公开盈馀Book value 帐面价值Borrowed capital 借入资本Boston ledger 波士顿式分类帐Bought book；purchase daybook; bought journal 进货簿Bought ledger 进货分类帐Bought note 卖货据；卖货单Bounty 奖励金Branch 支店；分店Branch accounts 支店(分店)帐户Branch cash account 支店（分店)现金帐户Branch consignments （shipments) 寄交支店（分店）货物Branch control account 支店（分店）统制帐户Branch ledger 支店（分店）分类帐Branch ledger 分店总帐Branch office general account 支店往来帐户Branch office report 支店报告Brand; chop 商标；圆记Break –even point 营业损益两平点Break – up value 拆卸价值Broker 经纪人Brokerage 佣金、手续费Brokerage expenses 佣金费用Brought 承前Brought forward 承前页Brought forward account 前期滚结帐目Budget 预算Budget accounts 预算帐户Budget allotment 分配预算Budget allowance 预备金Budgetary deficit 预算亏绌Budget control 预算统制Budget enforcement 预算执行Budget estimation 概算Budget for annual receipts 岁入预算Budget for expenditures 岁出预算Budget for local government 地方预算Budget –making 预算的编制Budget message 预算申请书Budget procedure 预算程序Budget reserve 预备金Budget statements 预算表Budget system 预算制度Budget year 预算年度Building expenses 房屋费用Building fund reserve 建筑基金准备Building service 房屋服务费用Burden 负荷；制造费用Burden appointment负荷分配；制造费用分配Burden –credit account已分配负荷（制造费用)帐户Burden distribution 负荷分配Burden –in –process 在制负荷（同manufacturing expenses –in –process) Burden rates 负荷分配Business 营业商业；业务Carry on business，to 营业Establish a business，to 创业Give up a business，to 停业；歇业Set up a business to 开业Shut up a business to 停止营业Start a business to开始Wind up （one-s) business to 闭业；关店Business accountancy 商事会计Business day 营业日Business enterprise 企业Business hours 营业时间Business papers 商用单据；商业票据Business reports 营业报告Business tax，sale tax 营业税；销售税Business transaction 会计事项(同transaction)Business year; financial year 会计年度；财政年度Buying agent 办货代理人Buying cost 购入原价Buying expenses 购买费用Buying out an interest 购出股份Buying quota 购买预计额Buying rate; buying price 买价Buying requisition 购买请求单By –laws 公司章程By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）By –products 副产品By - products sales 副产品销售C:C。

财务专业术语

1序 (2)2基础篇 (2)3财务篇 (2)4物流篇 (2)5生产与工单管理篇 (2)6系统管理篇 (2)7ERP ENGLISH专用语 (3)7.1财务术语 (3)7.1.1 Chart of Accounts 财务科目表 (3)7.1.2 Accounting process 记账过程 (8)7.1.3 Finance Reports财务报表 (11)7.2物流术语 (13)7.2.1 Procurement采购管理 (13)7.2.2 Sales Management销售管理 (15)7.2.3 Inventory Management存货管理 (16)7.2.4 物流报表 (17)7.3生产术语 (18)1. 序2. 基础篇3. 财务篇4. 物流篇5. 生产与工单管理篇6. 系统管理篇7. ERP English专用语本章是专门讲解ERP软件的常用英语专门用语的。

ERP作为一个西方发明的管理工具，大量使用专门的术语，对于我国的广大使用者学习者的确是一个需要专门处理的内容。

此外，ERP实施中很多公司都有外籍管理人员参与，需要中方员工能够流畅地沟通讨论实施中的各种问题。

本书主要是以ADONIX使用到的术语进行讲解，其中使用较多的英语知识，阅读者需要较好的英语基础。

这方面需要深造的读者可以联系《ERP English》培训班。

a) 财务术语财务模块，finance module，是ERP的核心，即便不是财务专业的读者，也需要了解一些最基本的财务术语。

Module，模块，是ERP系统的各个组成部分。

粗的分类就是finance，logistics，production三大模块，财务、物流、和生产。

其中财务模块又通常分为GL (General Ledger)，AP(Account Payable)，AR(Account Receivable)，即总帐、应付、和应收模块。

i.Chart of Accounts 财务科目表Chart of accounts，就是财务科目表，简称COA。

(完整版)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。

财务分析英语词汇表

财务分析英语词汇表一、资产类词汇1、 Assets（资产）：企业拥有或控制的具有经济价值的资源。

2、 Current assets（流动资产）：能够在一年内或一个经营周期内变现或运用的资产，如 Cash（现金）、Accounts receivable（应收账款）、Inventory（存货）等。

3、 Fixed assets（固定资产）：使用期限较长，价值较高，并在使用过程中保持原有实物形态的资产，例如 Plant and equipment（厂房和设备）、Land（土地）。

4、 Intangible assets（无形资产）：没有实物形态，但能为企业带来经济利益的资产，如 Patents（专利）、Trademarks（商标）、Goodwill（商誉）。

二、负债类词汇1、 Liabilities（负债）：企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。

2、 Current liabilities（流动负债）：需要在一年或一个经营周期内偿还的债务，如 Accounts payable（应付账款）、Shortterm loans（短期借款）。

3、Longterm liabilities（长期负债）：偿还期限在一年以上的债务，例如 Bonds payable（应付债券）、Longterm loans（长期借款）。

三、所有者权益类词汇1、 Owner's equity（所有者权益）：企业资产扣除负债后由所有者享有的剩余权益。

2、 Share capital（股本）：公司通过发行股票所筹集的资金。

3、 Retained earnings（留存收益）：企业历年实现的净利润留存于企业的部分。

四、利润表相关词汇1、 Revenue（收入）：企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入，如 Sales revenue（销售收入）、Service revenue（服务收入）。

实用财会英语费用用语大全【会计实务操作教程】

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
只分享有价值的会计实操经验，用有限的时间去学习更多的知识！
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
会计是一门很基础的学科，无论你是企业老板还是投资者，无论你是税务局还是银行，任何涉及到资金决策的部门都至少要懂得些会计知识。而我们作为专业人员不仅仅是把会计当作“敲门砖”也就是说，不仅仅是获得了资格或者能力就结束了，社会是不断向前进步的，具体到我们的工作中也是会不断发展的，我们学到的东西不可能会一直有用，对于已经舍弃的东西需要我们学习新的知识来替换它，这就是专业能力的保持。因此，那些只把会计当门砖的人，到最后是很难在岗位上天学一点，然后在学习的过程中找到自己的缺陷，你可以针对自己的习惯来制定自己的学习方案，只有你自己才能知道自己的不足。最后希望同学们都能够大量的储备知识和拥有更好更大的发展。

(完整版)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Accelerated Depreciation Method 计算折旧时，早期所提的折旧大于后期各年。

加快折旧法主要包含余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总数折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 对付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按次序进行记录，归类，汇总和编表的全过程。

在连续的会计期间循环往复的循环进行Accounting equation 会计等式：财产= 欠债 + 业主权益Accounts receivable turnover 应收帐款周转率：一个期间的赊销净额/ 应收帐款均匀余额Accrual basis accounting 应记制，债权发生制：以应收对付为计算基础，以确立本期利润与花费的一种方式。

凡应属本期的利润于花费，无论其款项能否以收付，均作为本期利润和花费办理。

Accrued dividend 应计股利Accrued expense 应记花费：指本期已经发生而还没有支付的各项花费。

Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，公司速动财产与流动欠债的比率，又称quick ratioAcquisition cost 购买成本Adjusted trial balance 调整后试算表，指已作调整分录但还没有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由此不曾记录或未适合记录的会计事项予以记录入帐。

财务专业术语

ERP作为一个西方发明的管理工具，大量使用专门的术语，对于我国的广大使用者学习者的确是一个需要专门处理的内容。

此外，ERP实施中很多公司都有外籍管理人员参与，需要中方员工能够流畅地沟通讨论实施中的各种问题。

本书主要是以ADONIX使用到的术语进行讲解，其中使用较多的英语知识，阅读者需要较好的英语基础。

这方面需要深造的读者可以联系《ERP English》培训班。

a) 财务术语财务模块，finance module，是ERP的核心，即便不是财务专业的读者，也需要了解一些最基本的财务术语。

Module，模块，是ERP系统的各个组成部分。

粗的分类就是finance，logistics，production三大模块，财务、物流、和生产。

其中财务模块又通常分为GL (General Ledger)，AP(Account Payable)，AR(Account Receivable)，即总帐、应付、和应收模块。

i.Chart of Accounts 财务科目表Chart of accounts，就是财务科目表，简称COA。

财务英语英汉对照表(专业名词术语参照)

return on total asset 资本总数利润率return on stockholders’股东equity产权益润率return on common stock equity 一般股产权益润率return on sales 销售利润率receivables turnover 应收帐款周转率return on investment 投资利润率return in equity 产权益润率racial discrimination 种族鄙视racketeering 欺诈，诈骗radical school of accounting theory 激进学派会计理论radical unionism 激进工会主义raid 打劫股权，盗用，挪用raider firm 打劫性公司raised check 涂改支票raising funds 筹备资本rake-off 行贿R&D company 研究和发展专业公司R&D cost 研究和发展成本random 随机random access随机存取random access memory 随机存取储存器random sampling 随机抽样法random variance 随机变量random walk theory随机闲步理论range 全距，幅距rank 登记，次序ranking of projects 投资项目摆列次序rapid amortization 迅速摊销ratable value 应税价值rate 比率rate anticipation swap 利率预期掉换rate cutting 费率减少rate fixing 费率审定rate of discount 贴现率，折现率rate of dividend 股利率rate of interest 利率rate of return on investment投资利润率rate of return on sales 销售利润率rate of return on equity 产权益润率rate per annum 年率rate per diem 日率rate per mensem 月率rate regulation 费率管束rate risk 汇率风险，利率风险rates 地方税rates relief 地方税减免rates support grant 地方税补贴拨款rate variance 薪资率差别ratification认同，同意rating 评定信誉等级rating agency 信誉等级评定机构ratio 比率ratio analysis 比率剖析ratio analysis method 比率剖析法ratio chart 比率图表ratio covenant 比率保证条款ratio estimation 比率计算法rationalized production 合理化生产ratio of current asset to current liability流动财产对流动欠债比率ratio of current asset to total asset 流动财产对财产总数比率ratio of current liability to total liability流动欠债对欠债总数比率ratio of dependence on foreigntrade 外贸依存率ratio of fixed asset to capital 固定财产对资本比率ratio of fixed to total assets 固定财产对总财产比率ratio of inventory to net sales 存货对销售净额比率ratio of net income to net sales 净利润对销售净额比率ratio of net income to equity净利润对资本净值比率ratio of quick asset to current liability速动财产对流动欠债比率ratio of receivable to net sales 应收帐款对销售净额比率ratio of sales to cost 销售成本率ratio of total liability to equity欠债总数对资本净值比率raw data 原始数据raw material inventory 原资料存货r_base 个人电子计算机数据库管理程序reacquired bond 购回债券reacquired stock 购回股票read 阅读reader 阅读器readjustable bond 可调整利率债券readjusting entry 帐务从头调整分录read-write memory 读写储存器ready cash 现金，现款ready sale 适销，热销ready shipment 即期装运Reaganomics 里根经济学real 实物的，实质的，不动产的，房地产的real account 实帐户real capital 实物质本real cost 实物成本，实质成本real estate 房地产，不动产real estate agent不动产经纪人real estate income 不动产利润real estate investment 不动产投资real estate investment trust 不动产投资信托公司real estate loan 不动产贷款real estate market 不动产市场real estate mortgage 不动产抵押real estate mortgage bond 不动产抵押债券real estate portfolio 不动产组合投资real estate tax 不动产税real gross national product 实质公民生产总值real income 实质收入，实质利润real investment 实质投资realizability 变现能力realizable asset 可变现财产realizable value 可变现价值realizable value accounting 变现价值会计realization 实现，变现realization and liquidation account变现清理帐户realization and liquidation statement 财产清理表realization convention实现惯例realization principle实现原则realized gain or loss 已实现损益realized value 变现价值real national income 实质公民收入real personal disposable income 个人可支配的实质收入real property 不动产real rate of interest 实质利率real-time information system及时信息系统real-time processing 及时办理realty 不动产real value 实质价值real wage 实质薪资rearrangement of debt 从头安排债务reasonableness check合理性抽查，合理性校验reasonable value 合理价值reassessment重估价rebate 回扣，退税rebate card 回扣信誉卡rebudgeting 重编估算recapitalization 重组资本recapture clause 回收权益条款recapture of earnings 超额利润的回国有receipt 收入，现金收入；收条receivables 应收款项receivables financing 应收款项融通资本receivables turnover 应收帐款周转率receiver 收款人，破产公司财产接收人receivership accounting 破产清理责任会计receiving order 接收指令receiving report 收货报告单，收货单recession 衰败reciprocal account 互相来往帐户reciprocal allocation method 互相分派法，互相分摊法reciprocal buying 互购，互买reciprocal holdings 互相控股reciprocal tariff 互惠关税reciprocal trade 互惠贸易reclassify 再分类recognition criteria 确认标准recognition of expense 花费确认recognition of revenue 营业收入确认recognition principle确认原则recognition rule 确认规则reconciliation调理reconciliation statement 调理表reconciliation working sheet调整工作稿本recontract 重订合同record 记录record date 列册日期recording medium 记帐媒介records protection 记录保护records retrntion 记录保存recoup 赔偿recourse 追索权recoverable amount 可回收金额recoverable cost 可回收成本recovery 复苏，回收recovery value 回收价值recurring audit 常常性审计recurring costs 常常性成本red balance 赤字余额red clause letter of credit 红条款信誉证redeemable bond 可赎回债券redeemable preferred stock 可赎回优先股redemption 赎回，送还redemption fund 偿债基金redemption period 赎回期，送还期redemption premium 赎回溢价redemption price 赎回价钱，兑回价钱redemption yield 兑回利润率，兑现利润率redevelopment 再开发red flag 红色信号red-herring prospectus 红色招股说明书red risk 赤字，损失red-ink entry 红字分录rediscount 转贴现，再贴现rediscount rate 转贴现率，再贴现率redistributed cost 再分派成本redistribution of income收入再分派redistribution of wealth财产再分派reducing-balance method 余额递减折旧法reduction of capital 减少资本，减资redundancy payment 辞退津贴reexport 再出口，转口referee 公断人，后备付款人reference 资信证明信，资信证明资料；索引，查帐索引reference book 资信手册refinancing 重筹资本reflation 通货复帐reform 改革reformation of economic system 经济制度改革refugee capital 流亡资本refund 退款，退税；兑换证券，调动证券refunding bond 调动债券regional cpa firms 地域性会计事务所regional economic integration 地域经济一体化regional network 地域网络regional stock exchange 地域性股票交易所regional trading arrangements 地域贸易安排register 登记薄，存放器registered auditor 注册审计师registered bond 记名债券registered bookkeeper 注册薄记师registered business programmer 注册公司程序师registered capital 注册资本registered stock 记名股票registered trademark 注册商标register of directors and secretaries 公司董事和秘书登记薄register of members 股东登记薄register of transfer 转让登记薄registrar 注册管理机构，注册管理官员registrar in bankruptcy 破产注册管理局registrar of company 公司注册管理局registration 登记，注册registration statement 申请上市注册报表regression analysis 回归剖析regression coefficient 回归系数regressive tax 递减税，累退税regular audit 惯例审计regular dividend 正常股利regular income 固定收入，固定利润regular rate 正常薪资率，惯例利率regular tax 正税regulation 条例，规章regulation of corporate financial reporting公司会计报表条例，公司会计报表规章regulation S-T 规章，申请上市电子注册会计报表规章regulation S-X 规章，申请上市注册会计报表内容和格式规章regulatory tax 克制税rehabilitation cost 修复成本rehypothecate 再抵押reimbursable expenditure 可赔偿支出reimbursement 偿付reimbursing bank 偿付银行reinsurance 分保，再保险reinvestment 再投资reinvestment privilege 再投资特权reinvestment rate 再投资率reinvestment risk 再投资风险related company 联营公司related cost 关系成本related fund 关系基金related party transaction 关系人士交易，内情交易relative cost advantage 相对成本优势relative fixed cost 相对固定成本relative priority相对优先求偿权relative risk 有关风险relative sales value method 相对销售价值法relative volatility相对改动性release 放弃权益，排除抵押relevance 有关性relevance principle 有关性原则relevant cost 有关成本relevant range 有关范围reliability靠谱性，靠谱程度reliability principle靠谱性原则reliance on internal control 对内部控制制度的信任程度relief 救援，剔除，减免remittance 汇付，汇款remittee 收款人remitter 汇款人remitting bank 托收银行，汇款银行remortgage 转抵押，再抵押remote terminal 远程终端机removal cost 拆迁成本remuneration 酬劳renegotiation 重议价renewal 更新，展期rent 租用，租金rental expense 租借花费rental income 租借利润rent-purchase 租购reorder cost 订货成本，再订货成本reorder point 订货点，再订货点reorder quantity 订货量reorganization 公司改组，公司重组reorganization bond 公司改组债券reorganization plan 公司改组计划，公司重组计划repairs and maintenance 维修费repatriation restriction 汇出利润限制repayment 送还，偿付repeating audit 重复性审计repeating decision 重复性决策replacement cost 重置成本replacement cost accounting 重置成本会计replacement cost insurance 重置成本保险replacement value 重置价值repledge 转押replevin 送还产权repo 再回购协议report 年度报告，审计报告report form 报告式reporting currency 报告钱币reporting objectives 报告目标reporting period 报告期reporting policies 报告政策reporting postulate 报请假定reporting standard for audit 审计报告准则repossession已售商品回收representation 状况申述，状况说明representation and warranties 状况申述和保证representative firm 代表性公司representative sample 代表性样本repressed inflation 抑制性通货膨胀reproduction cost 重生产成本reprivatization 发还私营repudiation 拒付债务repurchase agreement再购回协议repurchased stock 购回股份request for proposal 恳求招标，招标required deposit balance 规定存款余额required rate of return 希望利润率requisition 请购单，领料单resale 转售resale price 转售价钱resale value 转售价值rescheduling of debt 债务重议rescission 解约research and development 研究和开发research and development cost 研究和开发成本research intensive 研究密集research libraries information network研究性图书信息网络reservation 权益保存reserve 准备，准备金,公积金reserve accounting 公积金会计reserve currency 贮备钱币reserve for accidents 不测事故准备金reserve for depreciation 折旧准备reserve fund 准备金，公积金residual asset 节余财产residual claim 节余索赔权residual cost 节余成本residual equity 节余股权residual equity theory 节余产权论residual income 节余利润额residual theory of dividend节余股利理论residual value 节余价值resolution 决策resource 资源，资财resource allocation 资源分派resource budget 资源估算resource-oriented production 面向资源生产resources conservation 资源保护resource sharing 资源分享respondentia 船货抵押借钱responsibility accounting 责任会计responsibility budget 责任估算responsibility center 责任中心responsibility costing 责任成本计算法restatement of financial statement 重编财务报表，重编会计报表restitution 赔偿，送还restraint of trade 贸易拘束restricted cash 限制用途现金restricted fund 限制用途基金restricted retained earning 限制用途保存利润restricted security 限制公然刊行的证券restrictive covenant 限制性条款restrictive endorsement 限制背书restrictive policy 限制性政策restructuring of debt 债务重定，债务调整results from operation 经营成就retail accounting 零售会计retail audit 零售审计retail cost 零售成本retail method 零售盘存法retail price 零售价retail price index 零售价钱指数retained earnings 保存利润，保存盈利retained earnings policy保存盈利政策，保存利润政策retained earnings statement 保存盈利表，保存利润表retained earnings to net worth ratio 保存利润对资本净值比率retained income 保存利润retained profit保存利润retention money 拘留款项，保存款项;保存资本retention ratio 保存比率retirement 退伍，报废；退股，还本；退休retirement benefit 退休金retirement fund 财产重置基金；退休金基金retirement of bond 债券偿兑retirement of stock 股票退股retirement plan 退休计划，退休方法retirement policy 退休政策retrenchement 收缩开销retrieval 检索retroactive adjustment 追忆调整retroactive pay 追补薪资return 酬劳，利润；纳税申报表，税单returned check 退回支票returned goods 退回货物returned of capital 资本退回，资本回收return on assets 财产利润率return on capital 资本利润，资本利润率，投资利润率return on common equity 一般股产权资本利润率return on equity产权资本利润率return on investment 投资酬劳率，投资利润率return on sales 销售利润率return on total assets 财产总数利润率revalorization of currency币值重定revaluation 重估价revaluation of assets 财产重估价revaluation of currency 币值重估revaluation reserve 重估价准备金revaluation surplus 重估价盈利revenue 收入，营业收入；岁入，税收revenue account 营业收入帐户，岁入帐户revenue and expense account收入和花费汇总帐户revenue anticipation note 待付税款单据revenue bond 利润担保债券revenue center 收入中心revenue-cost graph 收入成本图表revenue expenditure 营业支出revenue-expense view 收入－花费观点revenue recognition 收入确认，营业收入确认revenue recognition principle 收入确认原则revenue reserve 营业公积金reversal cost method 倒轧成本法reverse dumping 反向畅销reverse entry 转回分录reverse income tax 反向所得税reverse leverage 反向杠杆作用reverse splitup 并股reverse yield gap 反向利润率差距review 检查，复核revocable credit 可撤除贷款revocable letter of credit 可撤除信誉证revocable trust 可撤除信托revolving charge account 循环赊帐帐户revolving credit 循环信贷，循环贷款revolving credit agreement 循环信贷协议revolving fund 周转金revolving letter of credit循环信誉证reward奖金，酬劳right 权益，认股权，购股权right of absolute priority绝对优先求偿权right of action 起诉权，诉讼权right of execution 履行权right of first refusal第一拒绝权right of lien 留置权right of offset 抵消权right of recourse 追索权right of redemption 赎回权right of subrogation 代替债权，代替追索权right of way 地役权rights issue 附权刊行rights letter 购股权证书rights on 附权，附认购新股权rights out 除权rigid price 僵直价钱ring 操控市场公司risk 风险risk-adjusted discount factor险调整折现系数risk-adjusted rate of return 风险调整利润率risk analysis 风险剖析risk and return relationship 风险和利润地关系risk averter 风险憎恶者risk capital 风险本risk consulting 风险咨询risk diversification风险分别risk exposure 风险裸露程度risk index 风险指数riskless portfolio 无风险证券组合投资riskless rate of return 无风险投资利润率risk lover 风险喜好投资人risk management 风险管理risk manager 风险经理risk premium 风险酬劳，风险溢酬risk-return analysis 风险利润剖析risk-return frontier风险利润界限risk-return trade-off风险利润决断rock bottom price 最廉价rocks 财务窘况rolling budget 转动估算rollover 转期rotation of auditor 审计师轮换rotation of capital 资本循环，资本周转rotation of directors 公司董事轮换round lot 整批数目，整批round off去掉尾数，四舍五入round sum 整数round transaction 整套交易round-tripping 迂回套利royalty 租费，版税，开采权使用费，专利使用费，技术转让使用费royalty payment 专利权转让使用费，技术转让提出费rubber check 一纸空文rule 规则，实行细则，运算法例rule off 划线结传rule of seventy-eight 78 规则，贷款利息计算公式rule of seventy-two72 规则，投资本利和金额计算公式rules of thumb 约略预计方法run 挤兑runaway inflation急骤上升的通货膨胀running ccount 未结清帐户，赊帐帐户running cost 运行成本running credit 周转信贷running expense 平时花费running form 流水式running in ventory 永续盘存running margin 经营利差running yield 本期利润率Rutgers accounting web 新泽西州立大学会计互联网。

会计类英语单词

会计类英语单词一、导言英语作为国际通用语言，在现代社会中扮演着重要的角色。

学习会计类英语单词对于从事会计相关工作的人员来说尤为重要。

本文将介绍一些常用的会计类英语单词及其释义，帮助读者更好地理解和掌握这些专业术语。

二、常用会计类英语单词1. Accountant：会计师2. Accrual：应计3. Asset：资产4. Audit：审计5. Balance sheet：资产负债表6. Budget：预算7. Depreciation：折旧8. Equity：股本9. Expense：费用10. Financial statement：财务报表11. Income statement：利润表12. Interest：利息13. Ledger：总账14. Liabilities：负债15. Profit：利润16. Revenue：收入17. Tax：税收18. Trial balance：试算平衡表19. Wage：工资20. Working capital：营运资本三、对会计类英语单词的进一步解读1. Accountant（会计师）Accountant指的是负责处理和记录财务和税务事务的专业人员。

他们负责准确地记录和分析财务数据，并根据法律法规进行合规处理。

2. Accrual（应计）Accrual是指在会计报表中记录收入和费用时，以实际发生的时间为准。

这意味着即使在现金流发生之前或之后，也要将相关项目计入账目。

3. Asset（资产）Asset是指企业所拥有的有形或无形的东西，具有经济价值。

资产可以包括现金、股票、土地、建筑物等。

4. Audit（审计）Audit是指对企业的财务记录进行全面检查和评估的过程。

审计的目的是确认财务数据的真实性和准确性，以及检查企业是否遵守财务相关法规和准则。

5. Balance sheet（资产负债表）Balance sheet是一份会计报表，用于呈现企业在特定时间点上的资产、负债和所有者权益的情况。

会计专业名词英语

名词术语表Absorption costing（完全成本法）：制造产品的成本报告方法，内容通常包括直接材料、直接人工和制造费用。

Accelerated depreciation method（加速折旧法）：一种在资产使用的第1年产生较高的折旧费用，之后年度折旧费用逐渐下降的折旧方法。

Account（账户）：用来记录财务报表项目增减变化的会计表格。

Account form（账户式）：类似会计恒等式的一种资产负债表格式，它将资产项目列示在表的左边，负债和所有者权益项目列示在表的右边。

Account payable（应付账款）：一项因赊购而产生的负债。

Account receivable（应收账款）：采取信用方式销售产品或提供服务而应向顾客收取的款项。

Accounting（会计）：一个向企业利益相关者提供有关企业经营活动和状况信息的信息系统。

Accounting cycle（会计循环）：以分析经济业务并编制分录为起点，以结账后试算平衡表为终点的过程。

Accounting equation（会计恒等式）：资产＝负债＋所有者权益。

Accounting period concept（会计期间概念）：一种会计概念，它假定企业的经济寿命可以被划分为若干期间。

Accounting system（会计系统）：企业为满足内部管理和外部信息使用者需要而对财务数据进行收集、分类、汇总和报告所采用的方法和程序。

Accounts payable subsidiary ledger（应付账款明细分类账）：由各个供应商（债权人）的单个账户组成的分类账。

Accounts receivable subsidiary ledger（应收账款明细分类账）：由各个顾客（债务人）的单个账户组成的分类账。

Accounts receivable turnover（应收账款周转率）：销售净额与应收账款之间的关系。

这一比率通过销售净额除以平均应收账款净额计算而得，用以衡量年度内应收账款收回的快慢。

英语财务术语

英语财务术语据说过吗？躺在床上能和外教一对一练英语白话！合适职场中的你！进项税input VAT销项税output VAT流淌资产Current assets泉币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他泉币资金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信用证包管金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短期投资削价预备Short-term investments falling price reserves 应收款Account receivable应收单子Note receivable银行承兑汇票Bank acceptance贸易承兑汇票Trade acceptance应收股利Dividend receivable应收利钱Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账预备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物质采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差别Materials cost variance克己半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price托付加工物质Work in process - outsourced托付代销商品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 存货削价预备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经久投资Long-term investment经久股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks经久债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds经久投资减值预备Long-term investments depreciation reserves股权投资减值预备Stock rights investment depreciation reserves债权投资减值预备Bcreditor's rights investment depreciation reserves 托付贷款Entrust loans本金Principal利钱Interest减值预备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机械设备Machinery equipment运输设备Transportation facilities对象器具Instruments and implement累计折旧Accumulated depreciation固定资产减值预备Fixed assets depreciation reserves房屋、建筑物减值预备Building/structure depreciation reserves机械设备减值预备Machinery equipment depreciation reserves工程物质Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大年夜型设备款Prepayments for equipment为临盆预备的对象及器具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技巧改革工程Technical innovation project大年夜补缀工程General overhaul project在建工程减值预备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非专利技巧Non-Patents商标权Trademarks, Trade names著作权Copyrights地盘应用权Tenure商誉Goodwill无形资产减值预备Intangible Assets depreciation reserves专利权减值预备Patent rights depreciation reserves商标权减值预备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理家当损溢Wait deal assets loss or income经久待摊费用Long-term deferred and prepaid expenses待处理家当损溢Wait deal assets loss or income待处理流淌资产损溢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短期借钱Short-term borrowing敷衍单子Notes payable银行承兑汇票Bank acceptance贸易承兑汇票Trade acceptance敷衍账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue敷衍工资Accrued wages敷衍福利费Accrued welfarism敷衍股利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应交花费税Consumption tax payable应交资本税Resources tax payable应交所得税Income tax payable应交地盘增值税Increment tax on land value payable应交都市爱护扶植税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交地盘应用税Tenure tax payable应交车船应用税Vehicle and vessel usage license plate tax(VVULPT) payable 应交小我所得税Personal income tax payable其他应交款Other fund in conformity with paying其他敷衍款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估量负债Anticipation liabilities经久负债Long-term Liabilities经久借钱Long-term loans一年内到期的经久借钱Long-term loans due within one year一年后到期的经久借钱Long-term loans due over one year敷衍债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利钱Accrued interest经久敷衍款Long-term account payable敷衍融资租赁款Accrued financial lease outlay一年内到期的经久敷衍Long-term account payable due within one year 一年后到期的经久敷衍Long-term account payable over one year专项敷衍款Special payable一年内到期的专项敷衍Long-term special payable due within one year 一年后到期的专项敷衍Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY本钱Capita实收本钱(或股本) Paid-up capital(or stock)实收本钱Paicl-up capital实收股本Paid-up stock已了债投资Investment Returned公积本钱公积Capital reserve本钱(或股本)溢价Cpital(or Stock) premium接收捐赠非现金资产预备Receive non-cash donate reserve股权投资预备Stock right investment reserves拨款转入Allocate sums changeover in外币本钱折算差额Foreign currency capital其他本钱公积Other capital reserve红利公积Surplus reserves法定红利公积Legal surplus随便率性红利公积Free surplus reserves法定公益金Legal public welfare fund贮备基金Reserve fund企业成长基金Enterprise expension fund利润了债投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分派Profit distribution其他转入Other chengeover in提取法定红利公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取贮备基金Withdrawal reserve fund提取企业成长基金Withdrawal reserve for business expansion提取职工嘉奖及福利基金Withdrawal staff and workers' bonus and welfare fund 利润了债投资Profits capitalizad on return of investment敷衍优先股股利Preferred Stock dividends payable提取随便率性红利公积Withdrawal other common accumulation fund敷衍通俗股股利Common Stock dividends payable转作本钱(或股本)的通俗股股利Common Stock dividends change to assets(or stock)未分派利润Undistributed profit四、成本类Cost临盆成本Cost of manufacture全然临盆成本Base cost of manufacture关心临盆成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials治理人职员资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通信费Correspondence德律风费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent治理费Maintenance车辆爱护费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付出手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消费Article of consumption劳动爱护费Labor protection fees季候性停工损掉Loss on seasonality cessation 劳务成本Service costs五、损益类Profit and loss收入Income营业收入OPERATING INCOME主营营业收入Prime operating revenue产品发卖收入Sales revenue办事收入Service revenue其他营业收入Other operating revenue材料发卖Sales materials代购代售包装物出租Wrappage lease出让资产应用权收入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经久投资收益Long-term investment income计提的托付贷款减值预备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国度搀扶补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非泉币性交易收益Non-cash deal income现金溢余Cash overage处理固定资产净收益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营业支出Revenue charges主营营业成本Operating costs产品发卖成本Cost of goods sold办事成本Cost of service主营营业税金及附加Tax and associate charge营业税Sales tax花费税Consumption tax都市爱护扶植税Tax for maintaining and building cities 资本税Resources tax地盘增值税Increment tax on land value其他营业支出Other business expense发卖其他材料成本Other cost of material sale其他劳务成本Other cost of service其他营业税金及附加费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告白费Advertising fees治理费用Adminisstrative expenses职工工资Staff Salaries补缀费Repair charge低值易耗摊销Article of consumption办公费Office allowance差盘川盘川Travelling expense工会经费Labour union expenditure研究与开创费Research and development expense 福利费Employee benefits/welfare职工教诲经费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营业接待费Business entertainment技巧让渡费Technology transfer fees矿产资本补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船应用税Vehicle and vessel usage license plate tax(VVULPT) 地盘应用税Tenure tax印花税Stamp tax财务费用Finance charge利钱支出Interest exchange汇兑损掉Foreign exchange loss各项手续费Charge for trouble各项专门借钱费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值预备金Depreciation reserves专门损掉Extraordinary loss处理固定资产净损掉Net loss on disposal of fixed assets出售无形资产损掉Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损掉Loss on arrangement罚款支出Amercement outlay所得税Income tax往常年度损益调剂Prior year income adjustment主管部分： competent department：postalcode：fax企业性质：enterprise character工商挂号注册号：business registration no.开户银行、信用等级：open bank, credit rank总资产: total assets固定资产净值：net fixed assets固定资产原值：original fixed assets资产负债率：asset-liability ratio发卖收入：sales revenue税后利润：after-tax profit税收：taxation创汇：foreign exchange earnings项目名称：project项目负责人：project leader德律风：telephone手机：mobile固定资产投资：fixed assets investment铺底流淌资金：initial (start-up) working capital土建投资：civilwork investment设备投资：equipment investment用汇：exchange used银行贷款：bank loan应用外资：foreign capital used自有资金：self-possessed fund其他：other。

会计词汇英语

会计词汇英语以下是一些常见的会计词汇的英语：1. Accounting 会计2. Accountant 会计师3. Accounting Principles 会计准则4. Balance Sheet 资产负债表5. Income Statement 利润表6. Statement of Cash Flows 现金流量表7. Asset 资产8. Liability 负债9. Owner's Equity 所有者权益10. Revenue 收入11. Expense 费用12. Profit 利润13. Depreciation 折旧14. Amortization 摊销15. Accruals 应计制16. Cash Basis of Accounting 收付实现制17. Adjustment of Accounts 账务调整18. Audit 审计19. Auditor 审计师20. Audit Report 审计报告21. Internal Audit 内部审计22. External Audit 外审23. Consolidated Financial Statements 合并财务报表24. Stockholder 股东25. Dividend 股息26. Capital Stock 股本27. Additional Paid-in Capital 实收资本公积28. Retained Earnings 留存收益29. Cost of Goods Sold 产品销售成本30. Inventory 存货31. Fixed Asset 固定资产32. Current Asset 流动资产33. Current Liability 流动负债34. Long-term Liability 长期负债35. Sales 销售额36. Cost of Sales 销售成本37. Expenses 开销，费用38. Net Profit/Loss 净利润/亏损39. Accounts Payable 应付款项40. Accounts Receivable 应收款项41. Notes Payable 应付款项/应付票据42. Notes Receivable 应收款项/应收票据43. Accrued Expenses 应计费用/预提费用44. Accrued Revenue 应计收入/预提收入45. Deposits in Advance 预付款项46. Prepaid Expenses/Prepaid Rent 预付费用/预付租金。

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。

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。

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。

会计英语专业术语

会计英语专业术语汇集1． Bookkeeping 簿记2． Data-processing 数据处理3． Double-entry 复式记账4． Single-entry 单式记账5． Account 账户6． Journal 日记账7． Ledger 分类账 general ledger 总分类账 subsidiary ledger 明细分类账8． Capital 资本9． Stock(inventory) 存货10． Account receivable 应收账款11． Account payable 应付账款12． Posting 过账13． Assets 资产14． Liabilities 负债15． Net worth 净值16． Current liabilities 流动负债17． Long-term liabilities 长期负债18．Stockholders’ equity =proprietorship 业主（股东）权益19． Fiscal period会计期间20． Partnership 合伙经营21． Accounting equation /formula 会计等式/方程式22． Debit 借方23． Credit 贷方24． Cash in bank 银行存款25． Bank loan 银行存款26． To foot (footing) 加总27． Trial balance 试算平衡表28． Sales invoice 销售发票29． Negotiable instrument 流通票据30． Cost accounting 成本会计31． Selling price 销售价格32． Allowance 折让33． Discount 折扣34． Gross profit 毛利35． Sales returns 销售退回36． Current assets 流动资产37． Fixed assets 固定资产38． Intangible assets 无形资产39． Balance sheet 资产负债表40． Patent 专利权41． Copyright 版权42． Franchise 专营权，特许权43． Trade discount 商业折扣44． Depreciation 折旧45． Bonds payable 应付债券46． Mortgages payable 应付抵押借款47． Accrual basis(the produced authority system) 权责发生制48． Prepay 预付49． Cash basis(the realized receipt and payment system) 收付实现制50． Bill of loading 提单51． Physical inventory system 实地盘存制52． Perpetual inventory system 永续盘存制53． Allowance for uncollectible accounts 坏账准备54． Uncollectible accounts expense=bad debts 坏账损失55． Accumulated depreciation =allowance for depreciation 累计折旧56． Factory cost 工厂成本57． Overhead 间接费用58． Financial forecast 财务预测59． Retail outlet 零售渠道60． Summary account 汇总账户61． Close out 结清62． Closing entry 结账分录63． Depletive assets 折耗资产64． Credit note 贷项通知书65． Debit note 借项通知书66． Income statement 收益表67． Net income 净收益68． Capital statement 资本表69． Installment sales 分期付款销售70． Accounting cycle 会计循环71． Source document 原始凭证72． Worksheet 工作底稿73． Post-closing trial balance 结账后的试算表74． Drawing account 业主往来帐户75． Notes payable 应付票据76． Open account 未清帐户77． Notes receivable 应收票据78． Demand deposits 活期存款79． Petty cash funds 备用金80． Bank drafts 银行汇票81．Cashier’s drafts 本票82． Open the bank 开立账户83． Rule off 账户划线84． Outstanding checks 未兑现支票85． Deposit in trant 在途存款86． Nonsufficient fund check 空头支票87． Reconciliation statement 调节表88． Bank statement 银行对账单89． Service charges 银行服务费90． Merchandise inventory 库存商品91． Merchandise inventory turnover 存货周转率92． Net purchases 净购进93． Net sales 净销售94． Working capital 营运资金95． Audit 审计96． Internal control 内部控制97． Internal audit 内部审计98． Job-order cost accounting 分批成本会计99． Process cost accounting 分步成本会计100． Direct cost /prime cost 直接成本/主要成本101． Standard cost 标准成本102． Burden rate 负荷率103． Petty cash(fund) 零（备）用金104． Imprest cash(fund) 定额备用金105． Imprest system 定额备用制106． Physical count 实地盘存107． Retail inventory method 零售价盘存108． First-in, first-out(FIFO) 先进先出法109． Last-in, first-out(LIFO) 后进先出法110． Lower-of-cost-or-market rule(LCM) 成本与市价孰低法111． Moving average 移动加权平均112． Weighted average 加权平均113． Specific identification 具体确认114． FOB(free own bought) destination 目的地交货价115． FOB shipping point 起运点交货价116． Inventory cutoff 库存商品截至日期117． Gross margin 毛利118． Finished goods 产成品119． Work-in-process 在产品120． Acid-test ratio (quick ratio) 速动比率121． Cash over and short 现金溢缺122． Contingent liability 或有负债123． Discount period 贴现期，折扣限期124． Discount rate 贴现率，折现率125． Discounting a note receivable 应收票据折价126． Liquidity 变现性127． Maturity date 到期日128． Maturity value 到期值129． Amortization 摊销130． Book value 账面价值131． Capital expenditure 资本支出132． Declining –balance depreciation method 余额递减法133． Straight –line depreciation method 直线折旧法134． Sum-of-the-years-digits depreciation method 年数总和法135． Units-of-production depreciation method 工作量法136． Fair market value 公允市价137． Salvage(residual) value 残值138． Undepreciated cost 折余价值139． Amortization of bonds 债券摊销140． Annuity 年金141． Bond discount 债券折价142． Bond maturity date 债券到期日143． Bond premium 债券溢价144． Callable bonds 可赎回债券145． Consolidated financial statement 合并报表146． Convertible bonds 可调换债券147． Long-term investment 长期投资148． Market rate of interest 市场利率149． Present value of an annuity 年金现值150． Registered bonds 记名债券151． Bearer bond 无记名债券152． Secured bonds 担保债券153． Serial bonds 分期偿还债券154． Stated(nominal) rate of interest 设定利率（名义利率）155． Term bonds 定期债券156． Debt financing 负债融资157． Equity financing 权益融资158． Lease obligations 租赁融资159． Deferred income taxes 提延所得税160． Effective interest rate 实际利率161． Leveraging 杠杆作用162． Capital stock 股本163． Cash dividend 现金股利164． Articles of incorporation(charter) 公司章程165． Contribute capital 捐赠资本166． Cumulative-dividend preference 累计优先股利167． Current-dividend preference 现行优先股股利168． Date of declaration 公告日169． Dividends in arrears 积欠股利170． Issued stock 已发行股利171． Legal capital 法定资本172． Limited liability 有限责任173． Outstanding stock 发行在外的股票174． Participating-dividend preference 参加分红优先股股利175． Preemptive right 优先股176． Property dividend 财产股利177． Statement of retained earnings 留存收益表178． Stock dividend 股票股利179． Treasury stock 库藏股票180． Liquidation 清算181． Market value 市价182． Transportation in 购货运费183． Transportation out 销货运费184． Promissory note 本票，期票185． Marker 出票人186． Bearer 持票人187． Endorse 背书188． Endorser 背书人189． Dishonor （票据的）拒付。

财务英语专业术语

流动资产CURRENT ASSETS：现金Cash on hand银行存款Cash in bank有价证券Marketable securitiea应收票据Notes receivable应收帐款Accounts receivable坏帐准备Provision for bad debts预付帐款Advances to suppliers其他应收款Other receivables待摊费用Deferred and prepaid expenses存货Inventories存货变现损失准备Provision for loss on realization of inventory一年内到期的长期债券投资Long-term investments maturing within one year 其他流动资产Other current assets长期投资Long-term in vestments一年以上的应收款项Receivables collectable after one year固定资产：FIXED ASSETS:固定资产原价Fixed assets-cost累计折旧Accumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets在建工程Construction in progress无形资产INTANGIBLE ASSETS:场地使用权Land occupancy right工业产权及专有技术Proprietary technology and patents其他无形资产Other intangibles assets其他资产：OTHER ASSETS开办费Organization expenses筹建期间汇兑损失Exchange loss during start-up peried递延投资损失Deferred loss on investments递延税款借项Deferred taxes debit其他递延支出Other deferred expenses待转销汇兑损失Unamortized cxehange loss流动负债CURRENT LIABILITIES:短期借款Short term loans应付票据Notes payable应付帐款Accounts payable应付工资Accrued payroll应交税金Taxes payable应付利润Dividends payable预收货款Advances from customers其他应付款Other payables预提费用Accrued expenses应付福利费Staff and workers bonus and welfare fund一年内到期的长期负债Long-term liabitities due within one year其他流动负债Other current liabilities长期负债LING-TERMLIABILITIES长期借款Ling-term loans应付公司债Debentures payable应付公司债溢价（折价）Premium(discount)on debentures payable一年以上的应付款项Payables due after one year其他负债OTHER LIABILITES筹建期间汇兑收益Exchange gain during start-up period递延投资收益Deferred gain on investments递延税款贷项Deferred taxes credit其他递延贷项Other deferred credit待转销汇兑收益Unamortized exchange gain所有者权益：OWNERS' EQUITY实收资本Paid in capital其中：中方投资Including:Chinese investment其中：外方投资Including:Foreign investment已归还投资Investment returned资本公积Capital surplus储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalised on return of investment本年利润current year profit未分配利润Undistributed profits主营业务收入Revenue from main operation主营业务成本Cost of main operation主营业务税金及附加Tax and additional duty of main operation主营业务利润Income from main operation其他业务利润Incom from other operation营业费用Operating expense管理费用General and administrative expense 财务费用Financial expense 利息支出Interest expense汇兑损失Exchange loss营业利润Operating Income投资收益Investment income营业外收入Non-operating income营业外支出Non operating expense利润总额Income before tax所得税income tax净利润 Net incomeAAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务A T 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本。

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。

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。

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quickratioAcquisition 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。

英语版的会计名词解释

英语版的会计名词解释会计是一门重要的商务领域，它涉及到各种复杂的术语和概念。

对于那些不熟悉会计的人来说，这些术语可能会让人感到困惑。

为了帮助读者更好地理解会计名词，本文将解释一些常见的英语版会计名词。

1. Assets（资产）:Assets refer to something of value that a company or individual owns. This includes physical assets like cash, buildings, and equipment, as well as intangible assets like patents and trademarks. Assets represent the resources available to a company and are recorded on the balance sheet.2. Liabilities（负债）:Liabilities are the obligations or debts that a company or individual owes. This includes loans, accounts payable, and other financial obligations. Liabilities represent the company's debts and are also recorded on the balance sheet.3. Equity（股权）:Equity represents the ownership interest in a company. It is calculated by subtracting liabilities from assets. Equity can be in the form of stocks, retained earnings, or other forms of ownership. Equity represents the residual interest in the assets after deducting the liabilities.4. Revenue（收入）:Revenue is the income generated by a company through its primary business activities. It includes sales of products or services, as well as other sources of income such as royalties or licensing fees. Revenue is recorded on the income statement and is a key measure of a company's financial performance.5. Expenses（费用）:Expenses are the costs incurred by a company in the process of generating revenue. This includes salaries, rent, utilities, and other costs necessary to run the business. Expenses are deducted from revenue to calculate the company's net income.6. Profit（利润）:Profit is the amount of money left over after deducting expenses from revenue. It is a key indicator of a company's financial success. Profit can be further broken down into gross profit and net profit. Gross profit is the difference between revenue and the cost of goods sold, while net profit is the remaining profit after deducting all expenses.7. Depreciation（折旧）:Depreciation is the accounting method used to allocate the cost of an asset over its useful life. It is used to account for the wear and tear of long-term assets, such as buildings or equipment. Depreciation expense is recorded on the income statement and is deducted from revenue to calculate net profit.8. Accrual Basis（权责发生制）:Accrual basis accounting is a method of recording financial transactions based on when they occur, rather than when the cash is exchanged. Under accrual basis accounting, revenue is recognized when it is earned, and expenses are recognized when they are incurred, regardless of when the cash is received or paid out.9. Cash Basis（现金基础）:Cash basis accounting is a method of recording financial transactions based on when the cash is exchanged. Under cash basis accounting, revenue is recognized when the cash is received, and expenses are recognized when the cash is paid out. This method is simpler but may not accurately represent the financial position of a company.10. Return on Investment (ROI)（投资回报率）:ROI is a measure of the profitability of an investment. It is calculated by dividing the net profit from the investment by the initial cost of the investment, and expressing theresult as a percentage. ROI is used to evaluate the efficiency and effectiveness of an investment.以上仅是一些常见的英语版会计名词解释，如需了解更多会计名词，请参考相关的财务会计教材和专业词典。