最新会计英语词汇大全
会计专业常用英语词汇
会计专业常用英语词汇会计专业常用英语词汇词汇是词的集合体,词汇和词的'关系是集体与个体的关系,好比树林和树的关系。
在外企做会计，这些英语词汇可一定要记牢了。
还在等什么，快点背下来吧。
店铺带来会计专业常用英语词汇。
会计专业常用英语词汇篇1Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 披露会计专业常用英语词汇篇2资产 assets流动资产 current assets现金及约当现金 cash and cash equivalents库存现金 cash on hand零用金/周转金 petty cash/revolving funds银行存款 cash in banks在途现金 cash in transit约当现金 cash equivalents其它现金及约当现金 other cash and cash equivalents短期投资 short-term investment短期投资 -股票 short-term investments - stock短期投资-短期票券short-term investments - short-term notes and bills短期投资-政府债券short-term investments - government bonds短期投资-受益凭证short-term investments - beneficiary certificates短期投资 -公司债 short-term investments - corporate bonds 短期投资 -其它 short-term investments - other备抵短期投资跌价损失 allowance for reduction of short-term investment to market应收票据 notes receivable应收票据 notes receivable应收票据贴现 discounted notes receivable应收票据 -关系人 notes receivable - related parties其它应收票据 other notes receivable备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable应收帐款 accounts receivable应收帐款 accounts receivable应收分期帐款 installment accounts receivable应收帐款 -关系人 accounts receivable - related parties备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable其它应收款 other receivables应收出售远汇款 forward exchange contract receivable应收远汇款-外币forward exchange contract receivable - foreign currencies买卖远汇折价 discount on forward ex-change contract应收收益 earned revenue receivable应收退税款 income tax refund receivable其它应收款 - 关系人 other receivables - related parties其它应收款 - 其它 other receivables - other备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables存货 inventories在途商品 goods in transit备抵存货跌价损失allowance for reduction of inventory to market制成品 finished goods寄销制成品 consigned finished goods 副产品 by-products在制品 work in process委外加工 work in process - outsourced 原料 raw materials物料 supplies。
会计专业术语中英文对照（大全）
会计专业术语中英文对照（大全）第一篇：会计专业术语中英文对照（大全）一、资产 assets1、流动资产 current assets现金及现金等价物 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 现金等价物 cash equivalents1118 其它现金及现金等价物 other cash and cash equivalents 短期投资 short-term investments1121 短期投资-股票 short-term investmentsshort-term notes and bills1123 短期投资-政府债券short-term investmentsbeneficiary certificates1125 短期投资-公司债short-term investmentsother1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人notes receivablerelated parties1149 坏帐准备－应收帐款allowance for doubtful accountsforeign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款related parties1188 其它应收款other1189 坏帐准备other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 存货跌价准备 allowance to reduce inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in processother2、基金及长期投资 funds and long-term investments基金 funds1311 偿债基金 redemption fund（or sinking fund）1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate investments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment土地 land1411 土地 land1418 土地-重估增值 landrevaluation increments1429 累积折旧-土地改良物 accumulated depreciationbuildings144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具-重估增值 machinerymachinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产accumulated depreciationleasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipmentmiscellaneous property, plant, and equipment递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources-revaluation increments1619 累积折耗-天然资源accumulated depletionother 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables-related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accountsincremental value from revaluation 1859 累积折旧-出租资产 accumulated depreciationrestricted 1888 杂项资产-其它 miscellaneous assets-other第二篇：会计专业术语中英文对照流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivable买入返售金融资产 Recoursable financial assets acquired存货Inventories其中：原材料 Raw material库存商品 Stock goods一年内到期的非流动资产 Non-current assets maturing within one year其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备 Less:Fixed assets impairment provision 固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资Physical assets reserve specificallyauthorized非流动资产合计 TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank 拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债 Other current liablities流动负债合计 TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券 Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金 Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES:负债合计 TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本）Registered capital国家资本 National capital集体资本 Collective capital法人资本 Legal person's capital其中：国有法人资本Including:State-owned legal person's capital集体法人资本Collective legal person“s capital个人资本Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额 Registered capital--net book value资本公积 Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金Including:Statutory accumulation reserve任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计 Total owners' equity belongs to parent company少数股东权益 Minority interest所有者权益合计 TOTAL OWNERS' EQUITY负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入 OVERALL SALES其中：营业收入 Including:Sales from operations其中：主营业务收入 Including:sales of main operations其他业务收入 Income from other operations利息收入 Interest income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 OVERALL COSTS其中：营业成本 Including: Cost of operations其中：主营业务成本 Including:Cost of main operations其他业务成本 cost of other operations利息支出 Interest expenses手续费及佣金支出Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts 保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Sales tax and additions销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中：业务招待费 business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions(less exchange gain)资产减值损失 Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with ”-“)投资收益（损失以“-”号填列）Investment income(loss expressed with ”-“)其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss expressed with ”-“)汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with ”-“)三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入 Plus: Non-operating profit 其中：非流动资产处置利得 Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange of non-monetary assets政府补助 Government grant income债务重组利得 Gains from debt restructuring减：营业外支出 Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets非货币性资产交换损失Losses from exchange of non-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX(LOSS EXPRESSED WITH ”-“)减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“－”号填列）NET PROFIT(LOSS EXPRESSED WITH ”-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益 Minority interest六、每股收益： EARNINGS PER SHARE(EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 OTHER CONSOLIDATED INCOME八、综合收益总额 TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料 SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入 Including overall sales:sales income of export products营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products第三篇：模具常用专业术语中英文对照塑料模具常用专业术语中英文对照模胚（架）： mold base三板模（细水口）：3-plate mold二板模（大水口）：2-plate 定位圈（法栏）locating ring 浇口套（唧嘴）sprue bushing热流道： hot runner,hot manifold面板:cavity adaptor plate 水口板：runner stripper plate 上模板（A板）:cavity plate 下模板（B板）:core plate 上内模（型腔＼母模＼凹模）：cavity insert下内模（型芯＼公模＼凸模）：core insert 推板：stripper plate 模脚（方铁）spacer plate 顶针板：ejector retainner plate托板(顶针底板)： support plat垃圾钉：stop pin撑头: support pillar底板：coreadaptor plate 推杆：push bar 顶针： ejector pin 司筒：ejector sleeve司筒针：ejector pin 回针：push bake pin 导柱：leader pin/guide pin 导套：bushing/guide bushing中托司（顶针板导套）：shoulder guide bushing中托边(顶针板导柱)：guide pin滑块（行位）： slide 波子弹弓（定位珠）：ball catch 耐磨板/油板：wedge wear 压条：plate斜导边（斜导柱）：angle pin压座/铲鸡：wedge斜顶：angle from pin 斜顶杆：angle ejector rod 缩呵：movable core,return core core puller尼龙拉勾（扣机）：nylonlatch lock栓打螺丝：S.H.S.B 镶针：pin喉塞: pipe plug锁模块：lock plate挡板：stop plate螺丝： screw推板：stripper plate斜顶：lifterplate塑胶管：plastic tube快速接头：jiffy quick connector plug/sockermold内模管位：core/cavity inter-lockflash(塑件)毛边电极(铜公)：copper electrode五金模具常用专业术语中英文对照cutting die, blanking die冲裁模progressive die, follow(-on)die 连续模compound die复合模punched hole冲孔panel board镶块to cutedges=side cut=side scrap切边to bending折弯to pull, to stretch拉伸Line streching, line pulling线拉伸engraving, to engrave刻印 top plate上托板（顶板）top block 上垫脚punch set上模座punch pad上垫板punch holder上夹板stripper pad脱料背板up stripper上脱料板die pad下垫板die holder下夹板die set下模座bottom block下垫脚bottom plate 底板（下托板）stripping plate 脱料板（表里打）outer stripper外脱料板inner stripper内脱料板lower stripper 下脱料板上模座upper die set 成型公 form punch脱料板stripper 垫板subplate/backup plate下模座die plate垫脚parallel托板mounting plate 顶料销kick off初始管位first start pin 带肩螺丝shoulder screw两用销lifter pin弹簧护套spring cage 拔牙螺丝jack screw侧冲组件 cam sectionbites导导正装置 guide equipment 尺rail漏废料孔 slug hole限位块stop block送料板rail plate刀口trim line挡块stopper倒角chamfer入子insert 浮块lifter 销钉dowel 护套bushing压块keeper尖角sharp--angle整形公restrike forming 靠块heel 普通弹簧coil springpunch 对正块alignmentblock镶件insert止挡板stop plate闭合高度shuthight 插针pilot pin挂台head 上夹板/固定座顶杆lifter bolt扣位pocket of head导柱guide post导套guide bushing油嘴oil nipple接刀口mismatch/cookieholder/retainer下模座lower die set成刑母公formingdie码模槽mounting slot 球锁紧固定座ball-lock起吊孔handing hole垫片shim/wear-plate键槽key slot沉孔counter hole导正块thrustblock 第四篇：音乐专业术语中英文对照Accordion 手风琴Aftertouch 触后Alto 女低音Amplitude 振幅Amplitude Modulation(AM)调幅Analogue 模拟的Anticipation 先现音Arpeggio 琶音，分解和弦Attack 起音Audio 音频Augmented 增音程，增和弦Ballade 叙事曲Band 波段，大乐队Banjo 班卓琴（美国民间乐器）Bank 音色库Baritone 男中音Barline 小节线Baroque 巴罗克Bass 贝司Bassoon 大管（巴松）Brass 铜管总称Cassette 卡座Cello 大提琴Channel 音色通道Choir 人声合唱Chord 和弦Chorus 合唱效果器Clarinet 单簧管Clef 谱号Combination 组合音色Compressor 压缩效果器Concerto 协奏曲Console 调音台Contrabass 低音提琴Ctrl 控制器Cymbal 镲，钹Decay 衰减Delay 延迟效果器Digital 数码的Diminished 减音程，减和弦Distorted 失真效果器Dolby NR 杜比降噪 Dominant 属音（和弦）Dot 附点Drum 鼓Duration 音符的时值Echo 回声，反射Effector 效果器Encore 返场加演曲目English Horn 英国管Enhance 增益Envelope 包络EQ(Equalizer)均衡器Exciter 激励器External 外置的，外部设备的Fade in 淡入Fade out 淡出Fantasia 幻想曲Filter 滤波器Flange 凸缘效果器Flat 降号Flute 长笛French Horn 圆号（法国号）Frequency 频率Frequency Modulation(FM)调频Fret 吉它指板Fretless Bass 无品贝司Grace Note 装饰音Grand Piano 三角钢琴Graphic 图解式的Guitar 吉它Harmonica 口琴Harmony 和声，和声学Harp 竖琴Harpsichord 古钢琴Instrument 乐器Intermezzo 间奏曲Internal 内置的，内部的Interval 音程Inversion 转位Key 调Keyboard 键盘Leading-note 导音LFO 低频震荡器 Loop 循环反复Lyric 歌词Major 大调的March 进行曲Measure 小节Metronome 节拍器Minor 小调的Modulation 调制Mordent 波音Monitor 监听Mono 单声道Multiple 多重，多轨Mute 静音Nocturne 夜曲Normalize 最大化波形Note 音符Nylon 尼龙弦吉它Oboe 双簧管Octave 八度Opera 歌剧Orchestral 交响乐团Organ 管风琴Overdrive 过载效果器Overture 序曲Pad 铺垫和弦Pan 相位Pattern 模板Pedal 踏板Percussion 打击乐Phase 相位调整Phones 耳机Piccolo 短笛Pitch 音高Pitch Bend 音高的滑动（推弦）Pizz String 弦乐器拨弦Playback 回放Polyphony 复调,复音数Prelude 前奏曲Quantize 量化Quartet 四重奏（唱）Quintet 五重奏（唱）Realtime 实时的 Recorder 竖笛Relative key 关系调Release 释音Renaissance 文艺复兴Reverb 混响Reverse 颠倒位置Rhapsody 狂想曲Sample 采样器Sample rate 采样率Sampler 采样器Sawtooth 锯齿波Sax 萨克斯Scale 音阶Score 谱面Serenade 小夜曲Sequencer 音序器Sharp 升号Sine 正弦波Sitar 西他（印度乐器）SMPTE 音视频同步码Solo 独奏Sonata 奏鸣曲Soprano 女高音Spectrum 频谱Square 方型波Staff 五线谱Steel 钢弦吉它Stereo 立体声Strings 弦乐器Subdominant 下属音（和弦）Suspension 延留音Sustain 延音（踏板）Symphony 交响曲Synth 合成的Synthesizer 合成器Tab 吉它六线谱Tape 磁带Tempo 速度Tenor 男高音Timpani 定音鼓Tonica 主和弦Track 音轨 Transpose 移调Tremolo 颤音Trembone 长号Trio 三重奏（唱）Trumpet 小号Tuba 大号Turn 调音Velocity 触键力度Vibrato 颤音，振动Viola 中提琴Violin 小提琴Voice 声部Volume 音量Wah 哇音效果器Xylophone 木琴第五篇：物探专业术语中英文对照lunar tide太阴潮 solar tide太阳潮 turbulence湍流spectrum of turbulence湍流谱turbulent diffusion湍流扩散turbulent dissipation湍流耗散turbulent exchange湍流交换turbulent mixing湍流混合 twilight曙暮光 wind shear风切变 yield function产额函数zonal circulation纬向环流zonal wind纬向风airglow气辉MST radarMST雷达，对流层、平流层、中层大气探测雷达。
会计专业英语词汇大全
accountant genaral 会计主任 account balancde 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 VAT 已交税金 Paying tax 转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction 销项税额 Substituted money on VAT 出口退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid VAT changeover 未交增值税 Unpaid VAT 应交营业税 Business tax payable 应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable 应交土地增值税 Increment tax on land value payable 应交城市维护建设税 Tax for maintaining and building 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 plate tax(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 OPERATING INCOME 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售 包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 投资收益 Investment income 短期投资收益 Current investment income 长期投资收益 Long-term investment income 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 补贴收入 Subsidize revenue 国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidize revenue 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage 处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay 业务支出 Revenue charges 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption tax 城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax 土地增值税 Increment tax on land value 5405 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。
(完整版)会计专业英语重点词汇大全
•accounting 会计、会计学•account 账户•account for / as 核算•certified public accountant / CPA 注册会计师•chief financial officer 财务总监•budgeting 预算•auditing 审计•agency 机构•fair value 公允价值•historical cost 历史成本•replacement cost 重置成本•reimbursement 偿还、补偿•executive 行政部门、行政人员•measure 计量•tax returns 纳税申报表•tax exempt 免税•director 懂事长•board of director 董事会•ethics of accounting 会计职业道德•integrity 诚信•competence 能力•business transaction 经济交易•account payee 转账支票•accounting data 会计数据、信息•accounting equation 会计等式•account title 会计科目•assets 资产•liabilities 负债•owners’ equity 所有者权益•revenue 收入•income 收益•gains 利得•abnormal loss 非常损失•bookkeeping 账簿、簿记•double-entry system 复式记账法•tax bearer 纳税人•custom duties 关税•consumption tax 消费税•service fees earned 服务性收入•value added tax / VAT 增值税•enterprise income tax 企业所得税•individual income tax 个人所得税•withdrawal / withdrew 提款、撤资•balance 余额•mortgage 抵押•incur 产生、招致•apportion 分配、分摊•accounting cycle会计循环、会计周期•entry分录、记录•trial balance试算平衡•worksheet 工作草表、工作底稿•post reference / post .ref过账依据、过账参考•debit 借、借方•credit 贷、贷方、信用•summary/ explanation 摘要•insurance 保险•premium policy 保险单•current assets 流动资产•long-term assets 长期资产•property 财产、物资•cash / currency 货币资金、现金•accounts receivable 应收账款•provision for bad debts /allowance for uncollectible account / doubt debts坏帐准备•recoveries 追回款•direct write-off method 直接冲销法•allowance method 备抵法•contra account 备抵账户•prepaid expense 预付、待摊费用•prepayment / advance to supplies 预付账款•inventory 存货•merchandise inventory库存商品•finished goods 产成品•semi-finished goods 半成品•good in process 在产品•construction in process 在建工程•warehousing 仓库•FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法•overhead 企业经费•long-term equity investment 长期投资•fixed assets / plant assets 固定资产•useful life 使用寿命•residual value / salvage value 残值•unit –production method 单位产量法•depreciation per unit单位折旧额•accumulated depreciation 累计折旧•accelerate method 加速折旧法•DDB method 法双倍余额递减•SYD method 年数总和法•disposal of fixed assets 固定资产清理•intangible assets 无形资产•patents 专利权•trademarks 商标权•goodwill 商誉•deferred assets 递延资产•operating lease 经营租赁•capital lease 融资租赁•capital expenditure 资本性支出•revenue expenditure 收益性支出•amortize 分期偿还（债务）•other cash equivalent 其他货币资金•order / draft 汇票•deposit 存款、订金•IOUS 借据•postdated check延付支票(不属于流动资产）•outstanding check 未付支票•not sufficient funds check 资金不足支票•electronic funds transfer 电子资金转账•service charges / handling charge 手续费•petty cash 备用金•bank statement 银行对账单•bank reconciliation 银行余额调节表•receipt 收入、收据•reimburse 偿还、报销vt •disbursement 支付、支出•creditor 债权人•promissory note 本票•dishonor 拒绝承兑、拒付•trade discount 商业折扣•cash discount / sales discount 现金折扣•sales returns and allowance 销售折让•perpetual inventory system 永续盘存制•periodic inventory system 定期盘存制•expiration / maturity 到期、截止•obligation ; liability义务•liabilities 负债•book value账面价值•face value ; par value票面价值•discount 折价、贴现、折扣•account payable应付账款•not payable应付票据•taxes payable 应交税费•vat-input 增值税进项税•vat-output 增值税销项税•commercial accepted draft 商业承兑汇票•bank accepted draft 银行承兑汇票•short-term loan 短期借款•advance from customer / unearned revenues 预收账款•interests 利息•dividends 股利•pay off 偿付清、还清•salaries payable 应付职工薪酬•wages 基本工资•bonus 奖金、红利•pension payment 养老保险•medical insurance premiums 医疗保险金•housing reserves 住房公积金•non-monetary welfare 非货币性福利•employee 雇员、员工•bond 债券•premium 溢价、保险金、佣金•due date / maturity date 到期应付日、到期日•paid-in capital 实收资本•capital stock 股本•capital reserve 资本公积•surplus reserve 盈余公积•undistributed profit 未分配利润•retained earnings 留存收益•common stock 普通股•preferred stock 优先股•Corporation limited / Co. LTD 股份有限公司•Single proprietorship / sole proprietorship 独有企业•Partnership 合伙企业•Fees earned 酬金、酬劳•Real estate 房地产、不动产•Commision 回扣、佣金•General journal 日记总账•Special journal 特种日记账•general ledger 总分类账•subsidiary ledger 明细分类账•original document / source document 原始凭证•chart of account title 会计科目表•primary operating revenue 主营业务收入•operating expense 经营费用、期间费用•revenues realization principle 收入实现制•accrual basis 权责发生制•matching principle 配比性原则•prudence principle 谨慎性原则•time period 时间分期•balance sheet 资产负债表•income statement 利润表•statement of cash flow 现金流量表•revenue / sales 营业收入•cost of goods sold / cost of sales 营业成本•sales taxes and extra charges / operating taxes 营业税金及附加•selling expense 销售费用•advertising expense 广告费用•general and administrative expense 管理及总务费用、管理费用•utility expense 公共事业费用•financing expense 财务费用•loss of assets impairment 资产减值损失•changes of fair value assets 公允减值变动•income from investment 投资收益•gross profit 毛利、利润总额•net profit 净利润•current ratio 流动比率•quick ratio 速度比率•debts to total assets ratio 资产负债比•capitalization ratio 资本化比率•times interests earned ratio 已获利息倍数•EBIT 息税前利润•inventory turnover 存货周转率•rate of return on assets 资产报酬率•profit margin 边际利润•earning per share 每股收益•liquidity ratio 流动性比率•financing leverage ratio财务杠杆比率•efficiency ratio效用比率•profitability ratio盈利能力比率•trend analysis 趋势分析法•common-size analysis 结构分析法•ration analysis比率分析法。
会计专业英语词汇
会计常用词汇帐目名词一、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 incomeaccountant genaral 会计主任account balancde 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 flows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 A T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 V AT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V ehicle 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 A T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 V AT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V ehicle 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-OPERA TING 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 value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V ehicle 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 adjustment1，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销售费用明细表STA TEMENT OF MARKETING EXPENSES工资Salaries and wages折旧费Depreciation修理费Repairs物料消耗Supplies consumed低值易耗品摊销Amortization of low办公费Office expenses差旅费Travelling销售佣金Commission代销手续费Consignment handing fee运输费Transportation装卸费Loading and unloading包装费Packaging保险费Insurance广告费Advertising租赁费Rental销售服务费Sales service fee其他合计TOTAL制造费用明细表TA TEMENT OF MANUFACTURING EXPENSES 工资Salaries and wages折旧费Depreciation修理费Repairs物料消耗Supplies consumed低值易耗品摊销Amortization of low劳动保护费Labor protection水电费Water and electricity办公费Office expenses交际应酬费Entertainment差旅费Travelling运输费Transportation保险费Insurance租赁费Rental设计制图费Design and drawing试验检验费Experiment and inspection环境保护费Environment protection管理费用明细表STA TEMENT OF GENERAL AND ADMINSTRA TIVE EXPENSES 公司经费Company expenses其中:工资Including: Salaries and wages折旧费Depreciation修理费Repairs物料损耗Supplies consumed低值易耗品摊销Amortization of low value articles劳动保护费Labor protection办公费Office expenses差旅费Travelling运输费Transportation保险费Insurance交通费Taxi Expenses工会经费Labor union dues董事会费Board of directors' expenses顾问费Consulting fees诉讼费Litigation fees交际应酬费Entertainment fees税金Taxes场地使用费Land occupancy fees技术转让费Technology transfer fee无形资产摊销Amortization of intangible assets其他资产摊销Amortization of other assets职工培训费Staff and workers' training expenses研究开发费Research and development expenses坏帐损失Bad debts存货盘亏（减盘盈）Inventory shortage（less overage）外籍人员费Delegates Expenses汽油Gasoline通讯费Communication Expenses其他Others合计TOTAL。
会计中英文词汇对照
会计中英文词汇对照以下是会计中英文词汇对照（2024新准则）：1. 资产 - Assets2. 负债 - Liabilities3. 所有者权益 - Equity4. 股东权益 - Shareholders' equity5. 应付账款 - Accounts payable6. 应收账款 - Accounts receivable7. 资产负债表 - Balance sheet9. 利润 - Profit10. 成本 - Cost11. 现金流量表 - Cash flow statement12. 营业利润 - Operating profit13. 净利润 - Net profit14. 资金流量 - Cash flow15. 凭证 - Voucher16. 会计准则 - Accounting standards17. 会计政策 - Accounting policies18. 会计师 - Accountant19. 年度报表 - Annual report20. 资本 - Capital21. 借方 - Debit22. 贷方 - Credit23. 折旧 - Depreciation24. 减值 - Impairment25. 公允价值 - Fair value26. 经营活动现金流量 - Cash flow from operating activities27. 投资活动现金流量 - Cash flow from investing activities28. 筹资活动现金流量 - Cash flow from financing activities29. 现金及现金等价物 - Cash and cash equivalents30. 投资 - Investment31. 融资 - Financing32. 业务周期 - Business cycle33. 长期负债 - Long-term liabilities34. 短期负债 - Short-term liabilities35. 固定资产 - Fixed assets36. 流动资产 - Current assets37. 其他应收款 - Other receivables38. 存货 - Inventory39. 预付账款 - Prepaid expenses。
最新会计科目英语词汇大全
2193 应付董监事酬劳
sales revenue received in advance
2261 预收货款
long-term liabilities-current portion
227 一年或一营业周期内到期长期负债
corporate bonds payable-current portion
2271 一年或一营业周期内到期公司债
materials and supplies in transit
allowance for reduction of inventory to market
excess VAT paid (or overpaid VAT)
certificate of deposit-restricted
deferred foreign exchange losses
long-term loans payable-current portion long-term notes and accounts payable due within one
long-term nyoetaersoarnodnaecocpoeurnattsinpgaycaybcllees to related parties-current portion
plant, and equipment natural resources-revaluation increments
1581 杂项固定资产 1588杂项固定资产-重估增值 1589 累积折旧-杂项固定资产
1618 天然资源-重估增值
accumulated depletion-natural resources
currencies discount on forward ex-change contract
(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。
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。
会计英语词汇大全(2万多条)
1AAA2Abacus3abacus4Abandonment5abandonment value6abatement7ability to service debt8abnormal cost9abnormal spoilage10above par11above the line12absolute amount13absolute endorsement14absolute insolvency15absolute priority16absolute value17absorb18absorption account19absorption costing20abstract21abuse22abuse of tax shelter23ACCA24accelerated cost recovery system 25accelerated depreciation method 26acceleration clause27acceptance28acceptance bill29acceptance register30acceptance sampling31access time32accommodation33accommodation bill34accommodation endorsement35account36accountability37accountability unit38Accountancy39accountancy40accountant41accountant general42accounting in charge43accountant,s legal liability44accountant,s report45accountant,s responsibility46account form47accounting48accounting assumption49accounting basis50accounting changes51accounting concept52accounting control53accounting convention54accounting corporation55accounting cycle56accounting data57accounting doctrine58accounting document59accounting elements60accounting entity61accounting entry62accounting equation63accounting event64accounting exposure65accounting firm66Accounting Hall of Fame67accounting harmonization68accounting identity69accounting income70accounting information71accounting information system72accounting internationalization73accounting journals74accounting legislation75accounting manual76accounting objective77accounting period78accounting policies79accounting postulate80accounting practice81accounting principle82Accounting Principle Board83accounting procedures84accounting profession85accounting rate of return86accounting records87Accounting Review88accounting rules89Accounting Series Release90accounting service91accounting software92accounting standard93accounting standardization94Accounting Standards Board95Accounting Standards Committee96accounting system97accounting technique98accounting theory99accounting transaction100Accounting Trend and Techniques101accounting unit102accounting valuation103accounting year104accounts105account sales106accounts payable107accounts receivable108accounts receivable aging schedule 109accounts receivable assigned110accounts receivable collection period 111accounts receivable discounted112accounts receivable financing 113accounts receivable management 114accounts receivable turnover 115accretion116accrual basis accounting117accrued asset118accrued expense119accrued liability120accrued revenue121accumulated depreciation122accumulated dividend123accumulated earnings tax124accumulation125acid test ratio126acquired company127acquisition128acquisition accounting129acquisition cost130acquisition decision131acquisition excess132acquisition surplus133across-the-board134ACT135act136action137active account138active assets139activity140activity account141activity accounting142activity ratio143activity variance144act of bankruptcy145act of company146act of God147actual capital148actual value149actual wage150added value151added value statement152added value tax153addition154additional depreciation155additional paid-in capital156additional tax157adequate disclosure158adjunct account159adjustable-rate bond160adjusted gross income161adjusted trial balance162adjusting entry163adjustment164adjustment account165adjustment bond166administrative accounting167administrative budget168administrative expense169ADR170ad valorem tax171advance172advance corporation tax173advances from customers174advance to suppliers175adventure176adverse opinion177adverse variance178advisory services179affiliated company180affiliation181after closing trial balance182after cost183after date184after sight185after-tax186AGA187age188age allowance189age analysis190agency191agency commission192agency fund193a g enda194agent195aggregate balance sheet196aggregate income statement197AGI198aging of accounts receivable 199aging schedule200agio201agiotage202AGM203agreement204agreement of partnership205AICPA206AIS207all capital earnings rate208all-inclusive income concept 209allocation210allocation criteria211allotment212allowance213allowance for bad debts214allowance for depreciation215allowance method216all-purpose financial statement 217alpha risk218altered check219alternative accounting methods 220alternative proposals221amalgamation222American Accounting Association 223American depository receipts224American Institute of Certified Public Accountants225American option226American Stock Exchange227amortization228amortized cost229amount230amount differ231amount due232amount of 1 dollar233analysis234analyst235analytical review236annual audit237annual closing238annual general meeting239annualize240annualized net present value 241annual report242annuity243annuity due244annuity in advance245annuity in arrears246annuity method of depreciation 247antedate248anticipation249anti-dilution clause250anti-pollution investment251anti-profiteering tax252anti-tax avoidance253anti-trust legislation254A/P255APB256APB Opinion257Application258applied overhead259appraisal260appraisal capital261appraisal surplus262appraiser263appreciation264appropriated retained earnings 265appropriation266appropriation account267appropriation budget268approval269approved account270approved bond271A/R272arbitrage273arbitrage transaction274arbitration275arithmetical error276arm,s-length price277arm,s-length transaction278ARR279arrears280arrestment281Authur Anderson & Co.282article283articles of incorporation284articles of partnership285articulate286articulated concept287artificial intelligence288ASB289ASE290Asian Development Bank291Asian dollar292asking price293assessed value294assessment295asset296asset cover297asset depreciation range298asset-liability view299asset quality300asset retirement301asset revaluation302asset stripping303asset structure304asset turnover305asset valuation306assignment of accounts receivable 307associated company308Association of Government Accounting 309assumed liability310AT311at cost312at par313at sight314attached account315attachment316attest317attestation318audit319auditability320audit committee321audit coverage322audited financial statement323audit evidence324Audit Guides325auditing326auditing procedure327auditing process328auditing standard329Auditing Standards Board330Auditor331auditor general332auditor,s legal liability333auditor,s opinion334auditor,s report335audit program336audit report337audit risk338audit sampling339audit software340audit test341audit trail342audit working paper343authorized capital stock 344automated clearing house 345automated teller machine 346automatic transfer service 347available asset348available inventory349average balance350average collection period 351average cost352average-cost method353average inventory354average life355average payment period(of accounts payable)356average rate of return357averages358avoidable cost359back charge360back date361backed bill362back-end load363backer364backlog depreciation365back order366back pay367back tax368back-to-back credit369back-to-back loan370back wardation371backward integration372bad check373bad debt374bad debt account375bad debt expense376bad debt ratio377bad debt recovery378bailment379bailout380bailout period381balance382balance budget383balance due384balance fund385balance of account386balance of payment387balance of retained earnings 388balance sheet389balance sheet account390balance sheet analysis391balance sheet audit392balance sheet date393balance sheet ratio394balance sheet total395balloon payment396bank397bank(er,s) acceptance398bank balance399bankbook400bank charge401bank checking account402bank confirmation403bank credit404bank custody405bank draft406banker407bank failure408bank loan409bank overdraft410bank reconciliation statement 411bank reference412bank run413bankruptcy414bankruptcy act415bankruptcy cost416bankruptcy court417bankruptcy prediction418Bankruptcy Reform Act of 1978 419bank transfer420bargain421bargain money422bargain purchase option423bargain renewed option424bargain sale425barometers426barometers stock427barter428barter transaction429base430base period431base price432base rate433base stock434BASIC435basic earnings per share436basis437basis of accounting438basis of taxation439basis point440basket purchase441batch costing442batch processing443B/D444B/E445BE analysis446bear447bearer448bearer bond449bearer draft450bear interest451bear market452bear squeeze453beating the market454before-separation cost 455before-tax income456Beginners All-purpose Symbolic Instruction Code457beginning balance458beginning inventory 459bellwether security 460below par461below the line462beneficial interest 463beneficial owner464beneficiary465benefit466benefit-cost analysis 467benefit-cost ratio468benefit fund469benefit in kind470benefit system471best-efforts agreement 472beta coefficient473beta risk474betterment475B/F476Bias477bid478bid bond479bid price480big bath481Big Board482Big Five483bill484billing485billing clerk486bill of entry487bill of exchange488bill of lading489bill of materials490bill of sales491bills payable492bills receivable493B/L494black market495black money496blank bill of lading 497blank check498blank endorsement499blanket mortgage500blanket order501blanket price502blind entry503blind purchase504blue-chip505blue-sky laws506board chairman507board minutes508board of directors509board of trade510bond511bond conversion512bond discount513bonded goods514bonded warehouse515bond financing516bondholder517bond indenture518bonding company519bond issue cost520bond premium521bond rating522bonds outstanding523bonds payable524bond yield525bonus526bonus issue527book528book audit529book balance530book inventory531bookkeeper532bookkeeping533book of final entry 534book of orginal entry 535book profit536book rate of return 537books of accounts538book value539book value per share 540boot541borrowing542borrowing power543bottom line544B/R545branch546branch accounting547branch current account 548branch ledger549brand name550breach of contract551breach of trust552breakdown553break-even analysis 554break-even chart555break-even point556break-up value557bribes and kickbacks558bridging loan559British Accounting Association 560broker561brokerage562brought down563brought forward564budget565budgetary control566budget decision567bugeting568budget management569budget variance570buffer stock571bull572bullion573bull market574burden575burden rate576business577business accounting578business barometer579business combination580business cycle581business environment582business failure583business income584business risk585business segment586business transaction587business trust588buy and hold decision589buyer,s credit590buying expense591buyout592buy over593bylaws594by-product595CA596cable transfer597calculation598calculator599calendar year600call601callable bond602callable preferred stock603call loan604call option605call premium606call price607call provision608cancelable lease609cancelled check610C & F611C & I612capacity613capacity cost614capacity to borrow615capacity to contract616capital617capital account618capital addition619capital allowance620capital and liabilities ratio 621capital appreciation622capital asset623capital asset pricing model 624capital authorized625capital budget626capital cost627capital deficit628capital expenditure629capital gain630capital impairment631capital intensive632capital investment633capital investment appraisal 634capitalization635capitalization of earnings 636capitalization of interest 637capitalized value638capital lease639capital leverage640capital loss641capital maintenance concept 642capital market643capital market line644capital outlay645capital-output ratio646capital paid-in647capital rationing648capital reorganization649capital reserve650capital return651capital stock652capital stock outstanding653capital stock premium654capital stock subscriptions 655capital structure656capital structure decision 657capital surplus658capital turnover659capital verification660CAPM661carried interest662carry back663carrying cost664carrying value665carry over666CASB667cash668cashability669cash account670cash asset671cash audit672cash basis accounting673cash bonus674cash break-even analysis675cash budget676cash cow677cash deficit678cash disbursement journal679cash discount680cash dividend681cash equivalent682cash equivalent value683cash flow684cash flow statement685cash-flow to capital-expenditure ratio 686cash-flow to total-debt ratio687cash forecast688cashier689cashier,s check690cash in transit691cash journal692cash on delivery693cash on hand694cash position695cash receipts journal696cash records697cash sale698cash shortages and overages699cash statement700cash turnover ratio701cash with order702casting703casual audit704CBA705CCA706CD707ceiling708ceiling price709central bank710centralization711certainty712certainty decision713certainty equivalent714certainty equivalent coefficient715certificate of capital verification 716certificate of deposit717certificate of incorporation718certificate of indebtedness719certificate of protest720certified accountant721certified check722certified data processor723certified financial planners724certified financial statement725certified information system auditor 726certified internal auditor727certified management accountant728certified public accountant729certifying officer730chain discount731chain liquidation732chairman of the board of director733chairman,s report734change fund735changing prices accounting736charge737charge account738charge and discharge statement739charge card740charge off741charge sale742charter743chartered accountant744chartered financial analyst745charted financial consultant746chartist747chart of accounts748chattel749chattel mortgage750check751check and balance system752check cleaning753checking account754check register755check verification756chief accountant757chief auditor758chief cashier759chief financial officer760CHIPS761chronological book762CIF763circularization764circulating asset765circulating capital766claim767classification of accounts768classification of assets769classification of liabilities770classification of stockholders, equity 771classified common stock772classified trial balance773claw back774clean775clean bill of exchange776clean letter of credit777clearance778clearance agent779clearance sale780clearing781clearing account782clearing house783clear-up cause784clerical error785clerk786client787closed account788closed-end mutual fund789closely-held company790closely-held corporation791closing792closing adjustment793closing balance794closing date795closing entry796closing price797closing trial balance798CM799CMA800CML801COBOL802code803Code of Professional Ethics 804coding805coding clerk806coding of accounts807co-financing808coin809coinsurance clause810collateral811collateral bond812collateral loan813collectibles814collection agency815collection period816collective policy817collusion818columnar journal819combination820combined financial statement 821combined journal and ledger 822comfort letter823commercial bank824commercial bill825commercial credit826commercial law827commercial paper828commission829commitment830commitment fee831commodity832commodity exchange833Common Business Oriented Language 834common cost835common dollar836common-size statement837common stock838common stock equivalent839Common Stock Index840community of interest841commuted value842company843company director844company finance845company law846company reserve847company tax848comparability849comparative accounting850comparative statement851compensating balance852compensating errors853compensation854compensatory stock option855competitive bidding856compilation of financial statement 857complete audit858complete cycle costs859completed contract method860complete transaction861complex capital structure862complex information processing863compliance audit864compliance test865composite break-even point866composite depreciation867composition868compound amount of 1 dollar869compound discount870compound entry871compound interest872compound interest method of depreciation873compound value874comprehensive audit875comprehensive budget876comprehensive income877comptroller878Comptroller General879compulsory audit880compulsory liquidation881COMPUSTAT882computed price883computer884computer-aided audit885computer-aided financial management886computer conferencing887computer fraud888computerized accounting889computer network890computer software891concealment892concept893conceptual framework894concern895concession896condensed balance sheet897condensed income statement898conditional acceptance899conditional bond900confidential information901confirmation letter902confirmed letter of credit903confiscated goods904confiscation905conflict of interest906conglomerate combination907conglomerate company908conglomerate financial statement 909conservatism910consignment911consignment account912consistency913consolidated financial statement 914consolidation915consolidation goodwill916consortium917consortium project918constant price919constant purchase power accounting 920constituent company921construction contract accounting 922construction work in process923constructive dividend924constructive fraud925constructive receipt926consular invoice927consultant928consultant fee929Consultative Committee of Accounting Bodies930consumed cost931Consumer Price Index932Continental European accounting 933contingency934contingency account935contingency financial plan936contingent gain937contingent loss938continuing account939continuing appropriation940continuing investment941continuing professional education 942continuing security943continuity postulate944continuous audit945continuous budget946continuous inventory947contra account948contract949contract labor950contractor951contract price952contra entry953contributed capital954contributed capital in excess of par value955contribution956contribution approach to pricing957contribution margin958contribution margin income statement 959contribution margin ratio960contributory pension plan961control962control account963controllable cost964controlled accounts965controlled company966controller967controlling company968controlling-company accounting969controlling interest970convention971conventional accounting972conventional costing973conventional income statement974conversion975conversion price976conversion rate977convertible bond978convertible preferred stock979conveyance980cook981cooked books982coownership company983coownership of property984copyright985copyright royalty986corporate accounting987corporate bond988corporate charter989corporate finance990corporate joint venture991corporate raider992corporate readjustment993corporate reorganization994Corporate Report995corporate risk996corporation997corpus998correcting entry999correspondent1000corruption1001cost1002cost absorption1003cost accountant1004cost accounting1005Cost Accounting Standards1006cost accounts1007cost allocation1008cost analysis1009cost and freight1010cost and insurance1011cost audit1012cost basis1013cost-benefit analysis1014cost center1015cost classification1016cost control1017cost distribution1018cost flow1019costing1020cost, insurance and freight1021cost ledger1022cost object1023cost of capital1024cost of goods manufactured1025cost of good sold1026cost of living adjustment1027cost of sales1028cost or market, whichever is lower 1029cost-plus pricing1030cost principle1031cost records1032cost report1033cost sheet1034cost variance analysis1035cost-volume-profit analysis1036counterfeit money1037countermand1038countersign1039coupon1040coupon bond1041Court of Bankruptcy1042covenant1043cover1044coverage1045coverage ratio1046covered interest arbitrage1047CPA1048CPA examination1049CPA firm1050credit1051credit account1052credit agency1053credit analysis1054credit balance1055credit card1056credit control1057credit guarantee1058credit line1059credit memorandum1060creditor1061creditors, equity1062creditors, ledger1063credit policy1064credit rating1065credit risk1066credit sale1067credit terms1068criminal liability1069critical path accounting 1070critical path method1071cross check1072crossed check1073cross rate (of exchange) 1074cross-reference (index) 1075cum dividend1076cum rights1077cumulative preferred stock 1078cumulative voting1079currency1080currency depreciation1081currency exchange1082current1083current account1084current asset1085current asset turnover 1086current cost1087current cost account1088current cost income1089current expense1090current liability1091current rate method1092current ratio1093current replacement cost 1094current return1095current value1096custodial accounting1097custodial responsibility 1098custom1099customer,s advance1100customer,s ledger1101customs declaration1102customs duty1103customs office1104cutoff1105cutoff date1106cutoff rate (of return)1107cutoff test1108cycle count1109daily cash report1110daily statement1111damages1112data1113data base1114data base management system1115data processing1116data retrieval1117date1118date backward1119date due1120date forward1121date of balance sheet1122date of payment1123day book1124days purchases in accounts payable 1125days sales in accounts receivable 1126days sales in inventory1127dBase1128DCF1129dead account1130dead capital1131dead stock1132deal1133dealer1134debenture(bond)1135debenture capital1136debit1137debit and credit convention1138debit1139debit card1140debit entry1141debit memorandum1142debt1143debt and equity securities1144debt capacity1145debt capital1146debt-collection agency1147debt coverage ratio1148debt crisis1149debt factor1150debt financing1151debt limit1152debtor1153debtors ledger1154debt ratio1155debt restructuring1156debt service1157debt structure1158debt to equity ratio1159debt to total assets ratio1160decentralization1161decentralized accounting1162decision1163decision analysis1164decision chart1165decision making1166decision making under certainty 1167decision making under uncertainty 1168decision model1169decision rule1170decision software package1171decision support system1172decision table1173decision theory1174decision tree1175decision variable1176declaration of bankruptcy1177declaration of dividend1178declining-balance method(of depreciation)1179decommissioning cost1180deconglomeration1181deductions1182deed1183deed of arrangement1184deed of trust1185deep discount bonds1186defalcation1187default1188default notice1189default risk1190defeasance1191defective check1192Defense Contract Audit Agency 1193defensive asset1194defensive project1195deferral1196deferred annuity1197deferred asset1198deferred compensation plan 1199deferred credit1200deferred debit1201deferred dividend1202deferred expense1203deferred income1204deferred income tax liability 1205deferred liability1206deferred maintenance1207deficiency1208deficiency statement1209deficit1210deficit budget1211deflation1212deflator1213degree of financial leverage 1214degree of operation leverage 1215degree of total leverage1216de jure corporation1217del credere1218delinquency1219delinquency charge1220delinquency ratio1221delist1222delivery1223delivery against cash1224delivery expense1225delivery price1226Deloitte and Touche1227demand1228demand deposit1229demand draft1230demand loan1231demerger1232demurrage1233denationalization1234denomination1235department1236departmental accounting1237departmental cost1238departmental income statement 1239departmental overhead1240depletion1241depletion expense1242deposit1243deposit account1244deposit certificate1245deposit in transit1246depository1247depository receipts1248depreciable asset1249depreciable cost1250depreciation life1251depreciated cost1252depreciation1253depreciation accounting1254depreciation adjustment1255depreciation allowance1256depreciation base1257depreciation expense1258depreciation fund1259depreciation method1260depreciation policy1261depreciation ratio1262deregulation1263derivative evidence1264derivative instrument1265designated securities1266desk audit1267detail account1268detailed audit1269detail ledger1270detection of fraud1271devaluation1272development cost1273differential analysis。
会计科目英语基本词汇
会计科目英语基本词汇1. Current Assets：流动资产2. Fixed Assets：固定资产3. Intangible Assets：无形资产4. Accounts Receivable：应收账款5. Inventory：存货6. Cash and Cash Equivalents：现金及现金等价物7. Prepaid Expenses：预付费用1. Current Liabilities：流动负债2. Long-term Liabilities：长期负债3. Accounts Payable：应付账款4. Short-term Loans Payable：短期借款5. Bonds Payable：应付债券6. Accrued Expenses Payable：应计费用7. Deferred Revenue：递延收益三、所有者权益类1. Shareholder's Equity：股东权益2. Common Stock：普通股3. Preferred Stock：优先股4. Capital Surplus：资本公积5. Retained Earnings：留存收益6. Accumulated Other Comprehensive Income：其他综合收益累计额1. Cost of Goods Sold：销售成本2. Depreciation Expense：折旧费用3. Amortization Expense：摊销费用4. Direct Labor Cost：直接人工成本5. Indirect Labor Cost：间接人工成本6. Production Overhead：生产间接费用1. Sales Revenue：销售收入2. Service Revenue：服务收入3. Interest Income：利息收入4. Dividend Income：股利收入5. Rental Income：租金收入6. Gain on Sale of Assets：资产出售收益1. Operating Expenses：营业费用2. Administrative Expenses：管理费用3. Selling Expenses：销售费用4. Financial Expenses：财务费用5. Research and Development Expenses：研发费用6. Income Tax Expense：所得税费用以上是关于会计科目的英语基本词汇，希望能对您的学习和工作有所帮助。
最新会计常用英语词汇
会计常用英语词汇会计常英语词汇序号中文 and ENGLISH1，部门的称谓1 市场部Marketing2 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）3 客户服务Customer Service ，例如客服员叫CSR，R for representative4 人事部 Human Resource5 行政部 Admin.6 财务部 Finance & Accounting7 产品供应 Product Supply，例如产品调度员叫P S Planner2，人员的称谓8 助理 Assistant9 秘书 secretary10 前台接待小姐 Receptionist11 文员 clerk ，如会计文员为Accounting Clerk12 主任supervisor13 经理Manager14 总经理 GM，General Manager15 入场费admission16 运费freight17 小费tip18 学费tuition19 价格，代价charge3，费用的称谓20 制造费用 Manufacturing overhead21 材料费 Materials22 管理人员工资 Executive Salaries23 奖金 Wages24 退职金 Retirement allowance25 补贴 Bonus26 外保劳务费 Outsourcing fee27 福利费 Employee benefits/welfare28 会议费 Coferemce29 加班餐费 Special duties30 市内交通费 Business traveling31 通讯费 Correspondence32 电话费 Correspondence33 水电取暖费 Water and Steam34 税费 Taxes and dues35 租赁费 Rent36 管理费 Maintenance37 车辆维护费 Vehicles maintenance38 油料费 Vehicles maintenance39 培训费 Education and training40 接待费 Entertainment41 图书、印刷费 Books and printing42 运费 Transpotation43 保险费 Insurance premium44 支付手续费 Commission45 杂费 Sundry charges46 折旧费 Depreciation expense47 机物料消耗 Article of consumption48 劳动保护费 Labor protection fees49 总监Director50 总会计师 Finance Controller51 高级 Senior 如高级经理为Senior Manager52 营业费用 Operating expenses53 代销手续费 Consignment commission charge54 运杂费 Transpotation55 保险费 Insurance premium56 展览费 Exhibition fees57 广告费 Advertising fees58 管理费用 Adminisstrative expenses59 职工工资 Staff Salaries60 修理费 Repair charge61 低值易耗摊销 Article of consumption62 办公费 Office allowance63 差旅费 Travelling expense64 工会经费 Labour union expenditure65 研究与开发费 Research and development expense66 福利费 Employee benefits/welfare67 职工教育经费 Personnel education68 待业保险费 Unemployment insurance69 劳动保险费 Labour insurance70 医疗保险费 Medical insurance71 会议费 Coferemce72 聘请中介机构费 Intermediary organs73 咨询费 Consult fees74 诉讼费 Legal cost75 业务招待费 Business entertainment76 技术转让费 Technology transfer fees77 矿产资源补偿费 Mineral resources compensation fees78 排污费 Pollution discharge fees79 房产税 Housing property tax80 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)81 土地使用税 Tenure tax82 印花税 Stamp tax83 财务费用 Finance charge84 利息支出 Interest exchange85 汇兑损失 Foreign exchange loss86 各项手续费 Charge for trouble87 各项专门借款费用 Special-borrowing cost帐目名词88 一、资产类 Assets89 流动资产 Current assets90 货币资金 Cash and cash equivalents91 现金 Cash92 银行存款 Cash in bank93 其他货币资金 Other cash and cash equivalents94 外埠存款 Other city Cash in bank95 银行本票 Cashier''s cheque96 银行汇票 Bank draft97 信用卡 Credit card98 信用证保证金 L/C Guarantee deposits99 存出投资款 Refundable deposits100 短期投资 Short-term investments101 股票 Short-term investments - stock102 债券 Short-term investments - corporate bonds 103 基金 Short-term investments - corporate funds 104 其他 Short-term investments - other105 短期投资跌价准备 Short-term investments falling price reserves106 应收款 Account receivable107 应收票据 Note receivable108 银行承兑汇票 Bank acceptance 109 商业承兑汇票 Trade acceptance 110 应收股利 Dividend receivable111 应收利息 Interest receivable112 应收账款 Account receivable113 其他应收款 Other notes receivable114 坏账准备 Bad debt reserves115 预付账款 Advance money116 应收补贴款 Cover deficit by state subsidies of receivable 117 库存资产 Inventories118 物资采购 Supplies purchasing119 原材料 Raw materials120 包装物 Wrappage121 低值易耗品 Low-value consumption goods122 材料成本差异 Materials cost variance123 自制半成品 Semi-Finished goods124 库存商品 Finished goods125 商品进销差价 Differences between purchasing and selling price126 委托加工物资 Work in process - outsourced127 委托代销商品 Trust to and sell the goods on a commission basis128 受托代销商品 Commissioned and sell the goods on a commission basis129 存货跌价准备 Inventory falling price reserves130 分期收款发出商品 Collect money and send out the goods by stages131 待摊费用 Deferred and prepaid expenses132 长期投资 Long-term investment133 长期股权投资 Long-term investment on stocks134 股票投资 Investment on stocks135 其他股权投资 Other investment on stocks136 长期债权投资 Long-term investment on bonds137 债券投资 Investment on bonds138 其他债权投资 Other investment on bonds139 长期投资减值准备 Long-term investments depreciation reserves140 股权投资减值准备 Stock rights investment depreciation reserves141 债权投资减值准备 Bcreditor''s rights investment depreciation reserves142 委托贷款 Entrust loans143 本金 Principal144 利息 Interest145 减值准备 Depreciation reserves 146 固定资产 Fixed assets147 房屋 Building148 建筑物 Structure149 机器设备 Machinery equipment150 运输设备 Transportation facilities151 工具器具 Instruments and implement152 累计折旧 Accumulated depreciation153 固定资产减值准备 Fixed assets depreciation reserves154 房屋、建筑物减值准备 Building/structure depreciation reserves155 机器设备减值准备 Machinery equipment depreciation reserves 156 工程物资 Project goods and material157 专用材料 Special-purpose material158 专用设备 Special-purpose equipment159 预付大型设备款 Prepayments for equipment160 为生产准备的工具及器具 Preparative instruments and implement for fabricate161 在建工程 Construction-in-process162 安装工程 Erection works163 在安装设备 Erecting equipment-in-process 164 技术改造工程 Technical innovation project 165 大修理工程 General overhaul project166 在建工程减值准备 Construction-in-process depreciation reserves167 固定资产清理 Liquidation of fixed assets168 无形资产 Intangible assets169 专利权 Patents170 非专利技术 Non-Patents171 商标权 Trademarks, Trade names172 著作权 Copyrights173 土地使用权 Tenure174 商誉 Goodwill175 无形资产减值准备 Intangible Assets depreciation reserves 176 专利权减值准备 Patent rights depreciation reserves177 商标权减值准备 trademark rights depreciation reserves 178 未确认融资费用 Unacknowledged financial charges179 待处理财产损溢 Wait deal assets loss or income180 待处理财产损溢 Wait deal assets loss or income181 待处理流动资产损溢 Wait deal intangible assets loss or income182 待处理固定资产损溢 Wait deal fixed assets loss or income 183184 二、负债类 Liability185186 短期负债 Current liability187 短期借款 Short-term borrowing188 应付票据 Notes payable189 银行承兑汇票 Bank acceptance190 商业承兑汇票 Trade acceptance191 应付账款 Account payable192 预收账款 Deposit received193 代销商品款 Proxy sale goods revenue194 应付工资 Accrued wages195 应付福利费 Accrued welfarism196 应付股利 Dividends payable197 应交税金 Tax payable198 应交增值税 value added tax payable199 进项税额 Withholdings on VAT200 已交税金 Paying tax201 转出未交增值税 Unpaid VAT changeover202 减免税款 Tax deduction203 销项税额 Substituted money on VAT204 出口退税 Tax reimbursement for export205 进项税额转出 Changeover withnoldings on VAT206 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax207 转出多交增值税 Overpaid VAT changeover208 未交增值税 Unpaid VAT209 应交营业税 Business tax payable210 应交消费税 Consumption tax payable211 应交资源税 Resources tax payable212 应交所得税 Income tax payable213 应交土地增值税 Increment tax on land value payable214 应交城市维护建设税 Tax for maintaining and building cities 215 payable216 应交房产税 Housing property tax payable217 应交土地使用税 Tenure tax payable218 应交车船使用税 Vehicle and vessel usage license plate219 tax(VVULPT) payable220 应交个人所得税 Personal income tax payable221 其他应交款 Other fund in conformity with paying222 其他应付款 Other payables223 预提费用 Drawing expense in advance224 其他负债 Other liabilities225 待转资产价值 Pending changerover assets value226 预计负债 Anticipation liabilities227 长期负债 Long-term Liabilities228 长期借款 Long-term loans229 一年内到期的长期借款 Long-term loans due within one year 230 一年后到期的长期借款 Long-term loans due over one year 231 应付债券 Bonds payable232 债券面值 Face value, Par value233 债券溢价 Premium on bonds234 债券折价 Discount on bonds235 应计利息 Accrued interest236 长期应付款 Long-term account payable237 应付融资租赁款 Accrued financial lease outlay238 一年内到期的长期应付 Long-term account payable due within one year239 一年后到期的长期应付 Long-term account payable over one year 240 专项应付款 Special payable241 一年内到期的专项应付 Long-term special payable due within one year242 一年后到期的专项应付 Long-term special payable over one year 243 递延税款 Deferral taxes244 所有者权益类 OWNERS'' EQUITY245 资本 Capita246 实收资本(或股本) Paid-up capital(or stock)247 实收资本 Paicl-up capital248 实收股本 Paid-up stock249 已归还投资 Investment Returned公积250 资本公积 Capital reserve251 资本(或股本)溢价 Cpital(or Stock) premium252 接受捐赠非现金资产准备 Receive non-cash donate reserve253 股权投资准备 Stock right investment reserves254 拨款转入 Allocate sums changeover in255 外币资本折算差额 Foreign currency capital256 其他资本公积 Other capital reserve257 盈余公积 Surplus reserves258 法定盈余公积 Legal surplus259 任意盈余公积 Free surplus reserves260 法定公益金 Legal public welfare fund261 储备基金 Reserve fund262 企业发展基金 Enterprise expension fund263 利润归还投资 Profits capitalizad on return of investment 264 利润 Profits265 本年利润 Current year profits266 利润分配 Profit distribution267 其他转入 Other chengeover in268 提取法定盈余公积 Withdrawal legal surplus269 提取法定公益金 Withdrawal legal public welfare funds270 提取储备基金 Withdrawal reserve fund271 提取企业发展基金 Withdrawal reserve for business expansion272 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund273 利润归还投资 Profits capitalizad on return of investment 274 应付优先股股利 Preferred Stock dividends payable275 提取任意盈余公积 Withdrawal other common accumulation fund 276 应付普通股股利 Common Stock dividends payable277 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 profit278 四、成本类 Cost279 生产成本 Cost of manufacture280 基本生产成本 Base cost of manufacture281 辅助生产成本 Auxiliary cost of manufacture 282 制造费用 Manufacturing overhead283 材料费 Materials284 管理人员工资 Executive Salaries285 奖金 Wages286 退职金 Retirement allowance287 补贴 Bonus288 外保劳务费 Outsourcing fee289 福利费 Employee benefits/welfare290 会议费 Coferemce291 加班餐费 Special duties292 市内交通费 Business traveling293 通讯费 Correspondence294 电话费 Correspondence295 水电取暖费 Water and Steam296 税费 Taxes and dues297 租赁费 Rent298 管理费 Maintenance299 车辆维护费 Vehicles maintenance300 油料费 Vehicles maintenance301 培训费 Education and training302 接待费 Entertainment303 图书、印刷费 Books and printing304 运费 Transpotation305 保险费 Insurance premium306 支付手续费 Commission307 杂费 Sundry charges308 折旧费 Depreciation expense309 机物料消耗 Article of consumption310 劳动保护费 Labor protection fees311 季节性停工损失 Loss on seasonality cessation312 劳务成本 Service costs313 五、损益类 Profit and loss314 收入 Income315 业务收入 OPERATING INCOME316 主营业务收入 Prime operating revenue317 产品销售收入 Sales revenue318 服务收入 Service revenue319 其他业务收入 Other operating revenue320 材料销售 Sales materials321 代购代售322 包装物出租 Wrappage lease323 出让资产使用权收入 Remise right of assets revenue324 返还所得税 Reimbursement of income tax325 其他收入 Other revenue326 投资收益 Investment income327 短期投资收益 Current investment income328 长期投资收益 Long-term investment income329 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 330 补贴收入 Subsidize revenue331 国家扶持补贴收入 Subsidize revenue from country332 其他补贴收入 Other subsidize revenue333 营业外收入 NON-OPERATING INCOME334 非货币性交易收益 Non-cash deal income335 现金溢余 Cash overage336 处置固定资产净收益 Net income on disposal of fixed assets 337 出售无形资产收益 Income on sales of intangible assets338 固定资产盘盈 Fixed assets inventory profit339 罚款净收入 Net amercement income340 支出 Outlay341 业务支出 Revenue charges342 主营业务成本 Operating costs343 产品销售成本 Cost of goods sold344 服务成本 Cost of service345 主营业务税金及附加 Tax and associate charge346 营业税 Sales tax347 消费税 Consumption tax348 城市维护建设税 Tax for maintaining and building cities 349 资源税 Resources tax350 土地增值税 Increment tax on land value351 5405 其他业务支出 Other business expense352 销售其他材料成本 Other cost of material sale353 其他劳务成本 Other cost of service354 其他业务税金及附加费 Other tax and associate charge355 费用 Expenses356 营业费用 Operating expenses357 代销手续费 Consignment commission charge358 运杂费 Transpotation359 保险费 Insurance premium360 展览费 Exhibition fees361 广告费 Advertising fees362 管理费用 Adminisstrative expenses363 职工工资 Staff Salaries364 修理费 Repair charge365 低值易耗摊销 Article of consumption366 办公费 Office allowance367 差旅费 Travelling expense368 工会经费 Labour union expenditure369 研究与开发费 Research and development expense370 福利费 Employee benefits/welfare371 职工教育经费 Personnel education372 待业保险费 Unemployment insurance373 劳动保险费 Labour insurance374 医疗保险费 Medical insurance375 会议费 Coferemce376 聘请中介机构费 Intermediary organs377 咨询费 Consult fees378 诉讼费 Legal cost379 业务招待费 Business entertainment380 技术转让费 Technology transfer fees381 矿产资源补偿费 Mineral resources compensation fees 382 排污费 Pollution discharge fees383 房产税 Housing property tax384 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)385 土地使用税 Tenure tax386 印花税 Stamp tax387 财务费用 Finance charge388 利息支出 Interest exchange389 汇兑损失 Foreign exchange loss390 各项手续费 Charge for trouble391 各项专门借款费用 Special-borrowing cost392 营业外支出 Nonbusiness expenditure393 捐赠支出 Donation outlay394 减值准备金 Depreciation reserves395 非常损失 Extraordinary loss396 处理固定资产净损失 Net loss on disposal of fixed assets 397 出售无形资产损失 Loss on sales of intangible assets398 固定资产盘亏 Fixed assets inventory loss399 债务重组损失 Loss on arrangement400 罚款支出 Amercement outlay401 所得税 Income tax402 以前年度损益调整 Prior year income adjustment。
会计英文术语
会计英文术语- Accountant: 会计师- Accounting: 会计- Financial Statement: 财务报表- Balance Sheet: 资产负债表- Income Statement: 损益表- Cash Flow Statement: 现金流量表- General Ledger: 总帐- Journal: 日记账- Trial Balance: 试算平衡表- Accrued Expenses: 应计费用- Accounts Payable: 应付账款- Accounts Receivable: 应收账款- Assets: 资产- Liabilities: 负债- Equity: 所有者权益- Revenue: 收入- Sales: 销售额- Cost of Goods Sold: 销售成本- Gross Profit: 毛利- Net Profit: 净利润- Depreciation: 折旧- Amortization: 摊销- Reserve: 储备- Dividend: 红利- Audit: 审计- Financial Ratio: 财务比率- Cash Flow: 现金流量- Prepaid Expenses: 预付费用- Fixed Assets: 固定资产- Current Assets: 流动资产- Current Liabilities: 流动负债- Operating Expenses: 营业费用- Taxation: 税务- Break-even Point: 打破盈亏点- Return on Investment: 投资回报率- Cost Accounting: 成本会计- Cost Allocation: 成本分摊- Internal Control: 内部控制- Forensic Accounting: 司法会计- Financial Analysis: 财务分析。
常用会计英语词汇(完整版)
常用会计英语词汇基本词汇A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法。
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。
会计英语专用词汇大全
一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents'100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 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 reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 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 implement1502 累计折旧Accumulated depreciation1505 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 reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 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 project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 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Goodwill1805 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 reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102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 liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax '21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 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 year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 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 year2331 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 year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capital3101 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 stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare f und'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 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 cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 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 revenue5201 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 reserves5203 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 revenue5301 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 charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 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Expenses5501 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 fees5502 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 tax5503 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 cost5601 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 outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fix tures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends conv erted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - return investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses 营业外支出Non-operating expenses所得税Income tax。
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会计英语词汇大全会计英语词汇大全2010-05-18 14:05转载自水清若空最终编辑水清若空1AAA 美国会计学会2Abacus《算盘》杂志3abacus 算盘考试大论坛4Abandonment废弃,报废;委付5abandonment value 废弃价值6abatement①减免②冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par 超过票面价值11above the line线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本计算法20abstract 摘要表考试大论坛21abuse 滥用职权22abuse of tax shelter 滥用避税项目23ACCA特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款27acceptance①承兑②已承兑票据③验收28acceptance bill 承兑票据29acceptance register 承兑票据登记簿30acceptance sampling验收抽样31access time 存取时间32accommodation 融通33accommodation bill 融通票据34accommodation endorsement 融通背书35account①账户,会计科目②账簿,报表③账目,账项④记账36accountability 经营责任,会计责任37accountability unit 责任单位38Accountancy 《会计》杂志39accountancy 会计40accountant 会计员,会计师41accountant general 会计主任,总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任44accountant,s report 会计师报告45accountant,s responsibility 会计师职责46account form 账户式,账式47accounting①会计②会计学48accounting assumption 会计假定,会计假设49accounting basis 会计基准,会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54accounting corporation 会计公司55accounting cycle 会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity 会计主体,会计个体61accounting entry 会计分录62accounting equation 会计等式63accounting event 会计事项64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所考试大论坛66Accounting Hall of Fame 会计名人堂67accounting harmonization 会计协调化68accounting identity 会计恒等式69accounting income 会计收益70accounting information 会计信息71accounting information system 会计信息系统72accounting internationalization 会计国际化73accounting journals 会计杂志74accounting legislation 会计法规75accounting manual 会计手册76accounting objective 会计目标77accounting period 会计期78accounting policies 会计政策79accounting postulate 会计假设80accounting practice 会计实务81accounting principle 会计原则82Accounting Principle Board 会计原则委员会83accounting procedures 会计程序84accounting profession 会计职业,会计专业85accounting rate of return 会计收益率86accounting records 会计记录,会计簿籍87Accounting Review 《会计评论》88accounting rules 会计规则89Accounting Series Release 《会计公告文件》90accounting service 会计服务91accounting software 会计软件92accounting standard 会计标准,会计准则93accounting standardization 会计标准化94Accounting Standards Board 会计准则委员会(英)95Accounting Standards Committee 会计准则委员会(英)96accounting system①会计制度②会计系统97accounting technique 会计技术98accounting theory 会计理论99accounting transaction 会计业务,会计账务100Accounting Trend and Techniques 《会计趋势和会计技术》101accounting unit 会计单位102accounting valuation 会计计价103accounting year 会计年度104accounts 会计账簿,会计报表105account sales 承销清单,承销报告单106accounts payable 应付账款107accounts receivable 应收账款108accounts receivable aging schedule 应收账款账龄分析表109accounts receivable assigned 已转让应收账款110accounts receivable collection period应收账款收款期111accounts receivable discounted 已贴现应收账款112accounts receivable financing 应收账款筹资,应收账款融资113accounts receivable management 应收账款管理114accounts receivable turnover 应收账款周转率,应收账款周转次数115accretion 增殖116accrual basis accounting 应计制会计,权责发生制会计117accrued asset 应计资产118accrued expense 应计费用119accrued liability 应计负债120accrued revenue 应计收入121accumulated depreciation 累计折旧122accumulated dividend 累计股利123accumulated earnings tax 累积盈余税,累积收益税124accumulation 累积,累计125acid test ratio 酸性试验比率126acquired company 被盘购公司,被兼并公司127acquisition 购置,盘购128acquisition accounting 盘购会计129acquisition cost 购置成本130acquisition decision 购置决策131acquisition excess 盘购超支132acquisition surplus 盘购盈余133across-the-board 全面调整134ACT 预交公司税135act 法案,法规136action 起诉,诉讼137active account 活动账户138active assets 活动资产139activity 业务活动,作业140activity account 作业账户141activity accounting 作业会计142activity ratio 业务活动比率143activity variance 业务活动量差异144act of bankruptcy 破产法145act of company 公司法146act of God 天灾,不可抗力147actual capital 实际资本148actual value 实际价值149actual wage 实际工资150added value 增值151added value statement 增值表152added value tax 增值税153addition 增置,扩建154additional depreciation 附加折旧,补提折旧155additional paid-in capital 附加实缴资本156additional tax 附加税157adequate disclosure 充分披露158adjunct account 附加账户159adjustable-rate bond 可调整利率债券160adjusted gross income 调整后收益总额,调整后所得总额161adjusted trial balance 调整后试算表162adjusting entry 调整分录163adjustment 调整164adjustment account 调整账户165adjustment bond 调整债券166administrative accounting 行政管理会计167administrative budget 行政管理预算168administrative expense行政管理费用169ADR 资产折旧年限幅度170ad valorem tax 从价税171advance 预付款,垫付款172advance corporation tax 预交公司税173advances from customers 预收客户款174advance to suppliers 预付货款175adventure 投机经营,短期经营176adverse opinion 反面意见,否定意见177adverse variance 不利差异,逆差178advisory services咨询服务179affiliated company 联营公司180affiliation 联营181after closing trial balance 结账后试算表182after cost 售后成本183after date 出票后兑付184after sight 见票后兑付185after-tax 税后186AGA 政府会计师联合会187age 寿命,账龄,资产使用年限188age allowance年龄减免189age analysis 账龄分析190agency 代理,代理关系191agency commission 代理佣金192agency fund 代管基金193agenda 议事日程,备忘录194agent 代理商,代理人195aggregate balance sheet 合并资产负债表196aggregate income statement 合并损益表197AGI 调整后收益总额,调整后所得总额198aging of accounts receivable应收账款账龄分析199aging schedule 账龄表200agio 贴水,折价201agiotage 汇兑业务,兑换业务202AGM 年度股东大会203agreement 协议204agreement of partnership 合伙协议205AICPA 美国注册公共会计师协会206AIS 会计信息系统207all capital earnings rate 资本总额收益率208all-inclusive income concept 总括收益概念209allocation 分摊,分配210allocation criteria分配标准211allotment①分配,拨付②分配数,拨付数212allowance①备抵②折让③津贴213allowance for bad debts 呆账备抵214allowance for depreciation 折旧备抵账户215allowance method 备抵法216all-purpose financial statement 通用财务报表,通用会计报表217alpha risk 阿尔法风险,第一种审计风险218altered check 涂改支票219alternative accounting methods 可选择性会计方法220alternative proposals 替代方案,备选方案221amalgamation 企业合并222American Accounting Association 美国会计学会223American depository receipts 美国银行证券存单,美国银行证券托存收据224American 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225American option 美式期权226American Stock Exchange 美国股票交易所227amortization①摊销②摊还228amortized cost 摊余成本229amount 金额,合计230amount differ 金额不符231amount due 到期金额232amount of 1 dollar 1元的本利和233analysis 分析234analyst分析师235analytical review 分析性检查236annual audit 年度审计237annual closing 年度结账238annual general meeting 年度股东大会239annualize 按年折算240annualized net present value 折算年度净现值241annual report 年度报告242annuity 年金243annuity due期初年金244annuity in advance预付年金245annuity in arrears迟付年金246annuity method of depreciation 年金折旧法247antedate 填早日期248anticipation 预计,预列249anti-dilution clause 防止稀释条款250anti-pollution investment 消除污染投资251anti-profiteering tax 反暴利税252anti-tax avoidance 反避税253anti-trust legislation 反拖拉斯立法254A/P 应付账款255APB 会计原则委员会256APB Opinion 《会计原则委员会意见书》257Application申请,申请书258applied overhead 已分配间接费用259appraisal 估价260appraisal capital 评估资本261appraisal surplus 估价盈余262appraiser 估价员,估价师263appreciation 增值264appropriated retained earnings 已拨定留存收益,已指定用途留存收益265appropriation 拨款,指拨经费266appropriation account ①拨款账户②留存收益分配账户267appropriation budget拨款预算268approval 核定,审批269approved account 核定账户270approved bond 核定债券271A/R 应收账款272arbitrage 套利,套汇273arbitrage transaction 套利业务,套汇业务274arbitration 仲裁,公断275arithmetical error 算术误差276arm,s-length price 正常价格,公正价格277arm,s-length transaction 一臂之隔交易,正常交易278ARR 会计收益率279arrears①拖欠,欠款②迟付280arrestment 财产扣押281Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所282article 文件条文,合同条款283articles of incorporation公司章程284articles of partnership 合伙契约285articulate 环接286articulated concept 环接观念287artificial intelligence 人工智能288ASB 审计准则委员会289ASE美国股票交易所290Asian Development Bank 亚洲开发银行291Asian dollar 亚洲美元292asking price 索价,卖方报价293assessed value 估定价值294assessment①估定,查定②特别税捐,特别摊派税捐295asset 资产296asset cover 资产担保,资产保证297asset depreciation range 资产折旧年限幅度298asset-liability view 资产—负债观念299asset quality 资产质量300asset retirement 资产退役,资产报废Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。