英文会计基本词汇

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会计英文必备词汇

account payable 应付账款account receivable 应收账款accounting 会计accounting equation 会计方程式asset 资产auditing 审计balance sheet 资产负债表capital 资本certified public accountant 注册会计师corporation 公司entity 主体expense 费用financial accounting 财务会计financial statement 财务报表generally accepted accounting principles 一般公认会计原则income statement 损益(利润)表liability 负债management accounting 管理会计net earnings 净盈余net income 净利润net loss 净损失net profit 净利note payable 应付票据note receivable 应收票据owner's equity 所有者权益partnership 合伙企业proprietorship 独资企业revenue 收入statement of cash flow 现金流量表statement of earnings 盈余表statement of operations 运营表statement of owner's equity 所有者权益表stockholder 股东transaction 交易account 账户chart of account 会计科目表credit 贷方debit 借方journal 日记帐ledger 分类帐posting 过帐trial balance 试算平衡表accrual-basis accounting 权责发生制会计accrued expense 应计费用accrued revenue 应计收入accumulated depreciation 累计折旧adjusted trial balance 调整后试算余额adjusting entry 调整分录book bvalue of a plant asset 固定资产账面净值cash-basis accounting 现金收付制会计contra account 备抵调整账户depreciation 折旧matching principle 配比原则plant asset 固定资产prepaid expense 待摊费用revenue principle 收入原则time-period concept 时间－期间概念unearned revenue 未实现收入balance between benefit and cost 收益与成本的平衡balance sheet 资产负债表balance sheet date 资产负债表日balance sheet liability method 资产负债表负责法bank overdrafts 银行透支basic earnings per share 基本每股收益beginning of the period 期初benchmark treatments 基准处理方法beneficiary 受益人best estimate 最佳估计bid bonds 投标保函bid price 出价bills 帐单binding sale agreement 约束性销售协议board of directors 董事会bonus 奖金;红利bonus issue 红股bonus plan 奖金计划borrowing agreements 借款协议borrowing cost 借款成本bottom-up test 由下而上测试branch 分支机构brand name 商标名称brokerage 经纪人佣金;经纪人业务business combination 企业合并business combination which is an acquisition 购买式企业合并business segment 业务分部buy back 回购buying segment 采购分部call option 看涨期权、买入期权callable 可赎回的callable debt 可赎回债券cap (利率)上限capital 资本capital approach 资本法capital asset pricing model 资本资产定价模型capital commitment 资本承诺capital contributions 资本投入capital gain 资本利得capital maintenance 资本保全capital transactions 资本交易capitalisation 资本化capitalization issues 资本化发行capitalization rate 资本化比率carry forward 结转后期carry forward of unused tax credit 未利用的税款抵减结转后期carry forward of unused tax losses 未利用的可抵扣(应税利润额的)亏损结转后期carrying amount 账面金额carrying back a tax loss 可抵扣(应税利润额的)亏损抵前cash 现金cash basis 收付实现制cash equivalents 现金等价物cash flow 现金流量cash flow risk 现金流量风险cash flow statements 现金流量表cash generating unit 现金产出单元cash in banks 银行存款cash inflow 现金流入cash on hand 库存现金cash outflow 现金流出certificates of deposit 存单changes in accounting policies 会计政策变更changes in financial position 财务状况变动charge against 借记;计入chief executive officer 首席执行官,行政总裁,总经理class of assets 资产类别classification 分类,归类clearing house 清算所closing rate 期末汇率collateral 抵押品collateralised borrowing 抵押借款collectability 可收回性collection cost 收帐费用combination of shares 并股combine 合并combined entity 合并实体combined result 合并经营结果combining and segmenting construction contract 合并和分立的建造合同combining enterprise 参与合并的企业commission 佣金commitment 承诺commitment fee 承诺费,承约费commodity contract 商品合同commodity future contract 商品期货合同commodity-based contract 以商品为基础的合同common share 普通股comparability 可比性comparable uncontrolled price method 不加控制的可比价格法comparative period 比较期限compensated absences 带薪缺勤compensation 补偿,报酬compound instrument 复合金融工具computer software 计算机软件concentration of credit risk 信用风险集中concentration of risk 风险集中consideration 对价consistency 一致性consolidated balance sheet 合并资产负债表consolidated financial statements 合并财务报表consolidated group 合并集团consolidated income statement 合并收益表consolidation 合并consolidation of shares 并股consolidation procedure 合并程序constant rate of return 固定回报率construction contract 建造合同construction overhead 施工间接费用constructive obligation 推定义务consumable 易耗品contingencies 或有事项contingent asset 或有资产contingent commitments 或有承诺contingent gains 或有利得contingent liabilities 或有负债contingent losses 或有损失contingent rental 或有租金contingent issuable shares 或有可发行股contract 合同,合约contractor 承包商contractual obligation 合同义务contractual provision 合同条款contractual right 合同权利contribute 注资,出资contribution 出资,提存金control 控制convention 惯例conversion option 转换期权conversion right 转换权convert 转换convertible 可转换convertible bonds 可转换债券copyright 版权corporate assets 总部资产corridor 区间cost 成本cost method 成本法cost of acquisition 购买成本,收买成本,购并成本cost of an investment 投资成本cost of conversion 加工成本,转换成本cost of disposal 处置成本cost of goods sold 销货成本cost of inventorise 存货成本cost of labor 人工成本cost of purchase 采购成本cost of sales 销售成本cost of sales method 销售成本法cost recovery approach 成本收回法cost saving 成本节省cost-plus contract 成本加成合同cost-plus method 成本加成法cost of acquisition 购买成本cost of meterial 材料成本cost of registering 注册费用cost to complete 完工尚需发生的成本counterparty 对应方credit 贷记;贷项credit facilities 信用便利credit risk 信用风险credit term 赊销期限creditor 债权人creditworthiness 信用可靠度cumulative preference dividends 累计优先股股利cumulative preferred share 累计优先股currency risk 货币风险currency swap 货币互换currency translation differences 货币折算差额current and expected profitability 当期和预期盈利能力current assets 流动资产current cost 现行成本current cost approach 现行成本法current cost financial statements 现行成本财务报表current interest rate 现行利率current investments 短期投资current liabilities 流动负债current obligation 现时义务current period 当期current salary approch 当期工资法current service cost 当期服务成本current tax 当期税金curtailment 缩减customer loyalty 顾客信赖,顾客忠诚Part 3date of acquisition 购买日,收买日,并购日date of contribution 出资日date of report 报告日date of the valuation 评估日day-to-day activity 日常活动dealing securities 交易性证券debt default 债务拖欠debt instrument 债务性工具debt security 债务性证券debt-equity ratio 债务-权益比decline 下跌deductible temporary differences 可抵扣暂时性差异default 违约deferral method 递延法deferred compensation 递延酬劳deferred compensation arrangement 递延酬劳安排deferred foreign exchange gain or loss 递延汇兑损益deferred income 递延收益deferred payment 递延付款deferred payment terms 递延付款条件deferred revenue 递延收入deferred tax asset 递延所得税资产deferred tax liabilities 递延所得税负债deferred taxes 递延所得税defined benefit liability 设定受益负债defined benefit obligation 设定受益义务defined benefit plans 设定受益计划defined contribution plans 设定提存计划degree of comparability 可比程度delivery 交付,交割,交货,送达demand deposits 活期存款demonstrably committed 明确承诺deposit withdrawal 提取存款depreciable amount 应折旧金额depreciable asset 应折旧资产depreciation 折旧depreciation method 折旧方法depreciation rate 折旧率derecognise (a financial instrument) 终止确认(某一金融工具)derecognition 终止确认derivate financial instrument 衍生金融工具derivative 衍生工具designate 指定development costs 开发费用development expenditure 开发支出development phrase 开发阶段diluted earnings per share 稀释每股收益dilutive 稀释dilutive option 稀释选择权dilutive potential ordinary share 稀释性潜在普通股diminishing balance method 余额递减折旧法direct effect 直接影响direct increment costs 直接增量成本direct investment 直接投资direct labor 直接人工direct method 直接法direct relatonship 直接关系directly attributable expenditure 可直接归属的支出discharge 解脱,解除disclose 披露disclosure 披露discontinued operations 已终止经营discontinuing operation 终止经营discount 折价,折扣,贴水discount rate 折现率disposal 处置disposal consideration 处置收入disposal of subsidiaries 子公司的处置disposals 处置distress sale 亏本销售distribution 分配,分派distribution costs 销售费用,分销费用dividend income 股利收益dividend receivable 应收股利dividend yield 股利率dividends 股利dividends policy 股利政策documentary credit 跟单信贷downstream transactions 下游交易,下销交易earnings 收益earnings per share 每股收益,每股盈利earnings-generating capacity 获利能力economic benefits 经济利益economic life 经济寿命economic performance 经济业绩effective date 生效日期effective interest method 实际利率法effective yield 实际收益率eliminate 消除embedded derivative 嵌入衍生工具employee benefit 雇员福利employee benefit cost 雇员福利成本employee share ownership plan 职工持股计划employee termination indemnity 辞退补偿end of the period 期末entity 实体equity 权益equity capital 权益资本equity compensation benefits 权益计酬福利equity compensation plans 权益计酬计划equity financial instrument 权益性金融工具equity instruments 权益性工具equity issue 股份发行equity method 权益法equity securities 权益性证券estimated value 评估价值evaluate 评价,估价events after the balance sheet date 资产负债表日后事项exchange rate 汇率exchange controls 外汇管制exchange differences 汇兑差额exchange loss 汇兑损失exchange of assets 资产交换execution 执行。

会计基本英语词汇

会计基本英语词汇(是好东西就贴出来了)会计基本的英语词汇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 批露Expenses 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Window dressing 门面粉饰财会名词汉英对照表（1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity（Going-concern）Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owners Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure （Reporting）Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（3）现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque）银行对帐单Bank statement银行存款调节表Bank reconciliation statement在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（4）存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（5）长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（6）固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残?nbsp;Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method （SL）工作量法Units-of-production method （UOP）加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method （DDB）年数总和法Sum-of-the-years-digits method （SYD）以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option （BPO）资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（7）无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（8）流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（9）长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（10）业主权益权益Equity业主权益Owners equity股东权益Stockholders equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（11）财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（12）财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接:)业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（13）财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio（14）合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（15）物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator （or GNP deflator）消费物价指数Consumer price index （or CPI）批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses现行价值与统一币值会计Constant dollar and current cost accounting汉英会计词汇一贯原则consistency人名帐户personal account工作底稿working paper已承兑汇票accepted draft/bill已发行股本issued capital己催缴股本called-up capital己缴股本paid-up capital已赎回票据retired bill欠付催缴股款calls in arrear毛存现金cash in hand毛利gross profit毛利率gross profit ratio/margin毛损gross loss日记簿journal月结单monthly statement少量余额minority balance分配allocation分类帐ledger公证文件noting分摊apportionment加成mark-up永久业权freehold主要成本prime cost未催缴股本uncalled capital申请及分配application and allotment目标条款object clause平价发行issued at par出让人帐vendor account自平self-balancing自平分类帐self-balancing ledger自动转帐autopay成本会计cost accounting共同joint存货记录簿stock records存货周转率stock turnover rate存货帐stock account年终盘点存货year-end stock taking企业个体business entity合伙企业partnership在运品goods in transit在制品work-in-progress呆帐bad debts呆帐准备provision for bad debts没收forfeiture利息帐法interest account method重置replacement决算表final accounts折扣栏discount column折旧depreciation折旧帐法depreciation account method折旧准备帐法depreciation provision account method 折价discount非人名帐户impersonal account抽取extract固定资产fixed assets长期负债long-term liabilities法人legal person股本share capital拒付票据dishonoured bill股份share或有负债contingent liability所有权ownership承兑acceptance承兑人acceptor法定股本authorised capital股东主权shareholders'equity股东资金shareholders'fund受票人drawee直线折旧法straight-line depreciation method 直接工资direct wages直接原料direct material直接费用direct expenses股票share certificate承销人consignee承销清单account sales抵销set-offs抵销性错误compensating error定额制度imprest system[1] 下一页科目account负债liabilities信讬人trustee按比例分配pro rata背书endorsement持票人holder盈余surplus盈余分拨帐appropriation account重点钜数materiality重估折旧法revaluation depreciation method 借方debit借项通知单debit note借项通知单(银行用) debit advice库存现金cash in hand配比match个别several纯利net profit纯利率net profit ratio记帐时借贷方互调complete reversal of entries 特别原始簿special book of original entry原始分录错误error of original entry原始分录簿book of original entry原则性错误error of principle流动资产current assets流动负债current liabilities流动比率current ratio流动抵押品floating charge租购hire purchase租购公司hirer个体entity差额承上balance brought down差额承前balance brought forward差额转下balance carried down帐户account透支overdraft透支额度facility extent名调乱错误error of commission现金日记簿cash book现金收支帐receipts and payments account现金折扣cash discount虚帐户nominal account净损失net loss累积基金accumulated fund停止经营quit concern动用资金capital employed专利税royalty专利权patent货物寄销帐goods sent on consignment account 票面值par value接纳accept净流动资产net current assets速动比率liquidity ratio寄销consignment寄销人consignor寄销帐consignment account票据拒付手续费noting charges票据贴现discounting bill of exchange组织大纲memorandum of association组织章程articles of association商誉goodwill贷方credit贷项通知单credit note贷项通知单(银行用) credit advice提用drawings提款帐drawings account费用expenses期未存货closing stock期初存货opening stock单式簿记single-entry bookkeeping备忘memorandum补助分类帐subsidiary account报表statement贴现discount发票invoice发票人drawer间接工资indirect wages贴现手续费discounting charge普通股ordinary shares上一页[1] [2] [3] [4] [5] [6] [7] 下一页普通日记簿general journal普通原始簿general book of original entry间接原料indirect material间接费用indirect expenses, overhead间接制造成本factory overhead开帐分录opening entries结帐分录closing entries短期合营joint venture短期合营帐joint venture account短期合营备忘帐memorandum joint venture account 结算票据honour the bill of exchange超额利润super profit资本capital资本主proprietor资本支出capital expenditure资本报酬率return on capital employed零用现金凭单petty cash voucher零用现金簿petty cash book债权人creditor债券debenture预计利息帐法interest suspense account method预付费用prepaid expenses预取收益receipt in advance会计等式accounting equation损益帐profit and loss account损益计算income determination过帐posting资产assets资产负债表balance sheet资产收回价值goods repossessed value试算表trial balance经常性项目recurrent item溢价premium溢价发行issued at premium催缴股款call银行往来调节表bank reconciliation statement复式簿记double-entry bookkeeping说明account for实帐户real account对销contra制成品finished goods汇票bill of exchange, draft实际成本actual cost截线enter short认讲意图offer暂记帐户suspense account销货成本cost of goods sold销货折扣discounts allowed销货退回簿returns inwards book销货净额net sales销货发票sales invoice销货簿sales journal调整adjustment制造成本会计manufacturing account数量表达及稳定货币量度quantifiability and stable monetary measure随要随付payable on demand余绌surplus and deficit遗漏错误error of omission余额承上balance brought down余额承前balance brought forward余额递减折旧法reducing balance depreciation method余额转下balance carried down历史成本historical cost担保还款佣金del credere commission总分类帐general ledger应付帐款分类帐creditors ledger, purchases ledger应付帐款分类帐统制帐户creditors ledger control account, purchases ledger control account 上一页[1] [2] [3] [4] [5] [6] [7] 下一页应收帐款分类帐debtors ledger, sales ledger应收帐款分类帐统制帐户debtors ledger control account, sales ledger control account应计收益accrued income亏绌deficit购货折扣discounts received购货退出簿returns outwards book购货帐purchases account购货净额net purchases购货簿purchases journal营业折扣trade discount购销帐trading account购销损益帐trading and profit and loss account优先股preference shares应付帐款赊帐期限credit period received form trade creditors 应付票据bill payable应收帐款赊帐期限credit period allowed to trade debtors应收票据bill receivable应计基础accrued basis购买权option偿债基金sinking fund营运资金比率working capital ratio转让transfer旧换新trade-in稳健保守conservatism, prudence簿记bookkeeping继续经营going concern变产帐realisation account赎回资本准备金capital redemption reserve fund英汉会计词汇accept 接纳acceptance 承兑accepted draft/bill 已承兑汇票acceptor 承兑人account 科目，帐户account for 说明account sales 承销清单accounting equation 会计等式accrued basis 应计基础accrued income 应计收益accumulated fund 累积基金actual cost 实际成本adjustment 调整allocation 分配application and allotment 申请及分配apportionment 分摊appropriation account 盈余分拨帐articles of association 组织章程assets 资产authorised capital 法定股本autopay 自动转帐bad debts 呆帐balance brought down 余额承上balance brought forward 余额承前balance carried down 余额转下balance sheet 资产负债表bank reconciliation statement 银行往来调节表bill of exchange, draft 汇票bill payable 应付票据bill receivable 应收票据book of original entry 原始分录簿bookkeeping 簿记business entity 企业个体call 催缴股款called-up capital 己催缴股本calls in arrear 欠付催缴股款capital 资本capital employed 动用资金capital expenditure 资本支出上一页[1] [2] [3] [4] [5] [6] [7] 下一页capital redemption reserve fund 赎回资本准备金cash book 现金日记簿cash discount 现金折扣cash in hand 手存现金closing stock 期未存货compensating error 抵销性错误complete reversal of entries 记帐时借贷方互调conservatism 稳健保守consignee 承销人consignment 寄销consignment account 寄销帐consignor 寄销人consistency 一贯原则contingent liability 或有负债contra 对销cost accounting 成本会计cost of goods sold 销货成本credit 贷方credit advice 贷项通知单(银行用)credit note 贷项通知单credit period allowed to trade debtors 应收帐款赊帐期限credit period received form trade creditors 应付帐款赊帐期限creditor 债权人creditors ledger 应付帐款分类帐creditors ledger control account 应付帐款分类帐统制帐户current assets 流动资产current liabilities 流动负债current ratio 流动比率debenture 债券debit 借方debit advice 借项通知单(银行用)debit note 借项通知单debtors ledger 应收帐款分类帐debtors ledger control account 应收帐款分类帐统制帐户del credere commission 担保还款佣金deficit 亏绌depreciation 折旧depreciation account method 折旧帐法depreciation provision account method 折旧准备帐法direct expenses 直接费用direct material 直接原料direct wages 直接工资discount 贴现，折价discounts allowed 销货折扣discount column 折扣栏discounts received 购货折扣discounting bill of exchange 票据贴现discounting charge 贴现手续费dishonoured bill 拒付票据double-entry bookkeeping 复式簿记draft 汇票drawee 受票人drawer 发票人drawings 提用drawings account 提款帐endorsement 背书enter short 截线entity 个体error of commission 帐名调乱错误error of omission 遗漏错误error of original entry 原始分录错误error of principle 原则性错误expenses 费用extract 抽取facility extent 透支额度factory overhead 间接制造成本final accounts 决算表finished goods 制成品fixed assets 固定资产floating charge 流动抵押品forfeiture 没收freehold 永久业权general book of original entry 普通原始簿上一页[1] [2] [3] [4] [5] [6] [7] 下一页general journal 日记簿general ledger 总分类帐going concern 继续经营goods in transit 在运品goods repossessed value 资产收回价值goods sent on consignment account 货物寄销帐goodwill 商誉gross loss 毛损gross profit 毛利gross profit ratio 毛利率hire purchase 租购hirer 租购公司historical cost 历史成本holder 持票人honour the bill of exchange 结算票据impersonal account 非人名帐户imprest system 定额制度income determination 损益计算indirect expenses 间接费用indirect material 间接原料indirect wages 间接工资interest account method 利息帐法interest suspense account method 预计利息帐法invoice 发票issued at par 平价发行issued at premium 溢价发行issued capital 已发行股本joint 共同joint venture 短期合营joint venture account 短期合营帐journal 日记簿ledger 分类帐legal person 法人liabilities 负债liquidity ratio 速动比率long-term liabilities 长期负债manufacturing account 制造成本会计margin 毛利率mark-up 加成match 配比materiality 重点钜数memorandum 备忘memorandum joint venture account 短期合营备忘帐memorandum of association 组织大纲minority balance 少量余额monthly statement 月结单net current assets 净流动资产net loss 净损失net profit 纯利net profit ratio 纯利率net purchases 购货净额net sales 销货净额nominal account 虚帐户noting 公证文件noting charges 票据拒付手续费object clause 目标条款offer 认讲意图opening stock 期初存货opening entries 开帐分录option 购买权ordinary shares 普通股overdraft 透支overhead 间接费用ownership 所有权paid-up capital 己缴股本par value 票面值partnership 合伙企业patent 专利权payable on demand 随要随付personal account 人名帐户petty cash book 零用现金簿petty cash voucher 零用现金凭单posting 过帐preference shares 优先股premium 溢价prepaid expenses 预付费用prime cost 主要成本上一页[1] [2] [3] [4] [5] [6] [7] 下一页pro rata 按比例分配profit and loss account 损益帐proprietor 资本主provision for bad debts 呆帐准备prudence 稳健保守purchases account 购货帐purchases journal 购货簿purchases ledger 应付帐款分类帐purchases ledger control account 应付帐款分类帐统制帐户quantifiability and stable monetary measure 数量表达及稳定货币量度quit concern 停止经营real account 实帐户realisation account 变产帐receipts and payments account 现金收支帐receipt in advance 预取收益recurrent item 经常性项目reducing balance depreciation method 余额递减折旧法replacement 重置retired bill 已赎回票据returns inwards book 销货退回簿return on capital employed 资本报酬率returns outwards book 购货退出簿revaluation depreciation method 重估折旧法royalty 专利税sales invoice 销货发票sales journal 销货簿sales ledger 应收帐款分类帐sales ledger control account 应收帐款分类帐统制帐户set-offs 抵销several 个别share 股份share capital 股本share certificate 股票shareholders'equity 股东主权shareholders'fund 股东资金self-balancing 自平self-balancing ledger 自平分类帐single-entry bookkeeping 单式簿记sinking fund 偿债基金special book of original entry 特别原始簿statement 报表stock account 存货帐stock records 存货记录簿stock turnover rate 存货周转率straight-line depreciation method 直线折旧法subsidiary account 补助分类帐super profit 超额利润surplus 盈余surplus and deficit 余绌suspense account 暂记帐户trade discount 营业折扣trade-in 旧换新trading account 购销帐trading and profit and loss account 购销损益帐transfer 转让trial balance 试算表trustee 信讬人uncalled capital 未催缴股本vendor account 出让人帐work-in-progress 在制品working capital ratio 营运资金比率working paper 工作底稿year-end stock taking 年终盘点存货会计账目用语会计报表statement of account往来帐目account current现在往来帐||存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account借方帐项debit account||debtor account应付帐||应付未付帐account payable应收帐||应收未收帐account receivable新交易||新帐new account未决帐||老帐old account现金帐cash account流水帐running account暂记帐||未定帐suspense account过期帐||延滞帐overdue account||pastdue account杂项帐户sundry account详细帐单||明细表detail account呆帐bad account会计项目title of account会计薄||帐薄account-book营业报告书||损益计算表account of budiness||business report 借贷细帐||交验帐account rendered明细帐account stated与... 银行开立一户头to open an account with与... 银行建立交易to keep account with继续记帐to keep account与... 有交易to have an account with作成会计帐||有往来帐项to make out an account with清算||清理债务to make up an account清洁帐目||与... 停止交易to close one's account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account审查帐目||监查帐目to audit an account检查帐目to examine an account转入A的帐户to charge the amount to A's account以计帐方式付款to pay on account代理某人||为某人on one's account||on account of one为自己计算||独立帐目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人帐户by order and for account of one列入5月份帐目for May account编入某中帐项下to pass to the account of||to place to the account of寄出清算书to send in an account||to send in render an account。

会计常用英语单词

sales revenue 销售收入net income 净利润expense 费用operating margin 营业毛利accounting concepts 会计概念investor 投资者creditor 债权人to keep accounting records 记账financial statements 财务报表sales volume 销售量return on investment 投资报酬to manage a business 管理一个企业financial accounting 财务会计management accounting 管理会计tax accounting 税务会计financial resources 财务资源obligations 债务economic entity 经济实体financial position 财务状况results of operation 经营成果assets 资产inventory 存货owners' interest 所有者权益general-purpose accounting information 通用会计信息management 管理，管理层（管理当局）bank account 银行账户merchandise 商品warehouse 仓库tax planning 纳税筹划accounting system 会计制度cash register 现金出纳机checkbook 支票簿profitability 获利能力resource allocation 资源配置cash flows 现金流量capital allocation 资本配置taxable income 应税所得income tax return 所得税申报单cost-effective 符合成本效益原则的computer-based accounting system 计算机会计系统manual accounting system 手工会计系统CPA firm 会计师事务所internal control 内部控制Sarbanes-Oxley Act(SOX) 萨班斯法案trade association 同业公会labor unions 工会general public 普通公众public company 公众持股公司；上市公司cash flow prospects 现金流量预测return of investment 投资收回interim financial statements 中期财务报表balance sheet 资产负债表income statement 利润表statement of cash flows 现金流量表board of directors 董事会chief executive officer(CEO) 首席执行官Chief financial officer(CFO) 财务总监vice-president 副总裁line supervisor 生产线主管human resources 人力资源timeliness 及时性integrity/fairness 公允generally accepted accounting principles(GAAP) 公认会计原则financial accounting standard 财务会计准则relevance 相关性reliability 可靠性elements of financial statements 会计报表要素to prepare financial statements 编制财务报表audit 审计certified public accountant(CPA) 注册会计师management accountant 管理(企业)会计师internal auditor 内部审计师objectivity 客观性due care 应有的谨慎（关注）confidentiality 保密public accouning 公共会计sole practitioners （职业人员）单独开业者controller 会计长financial forecasting/budget 财务预算cost accounting 成本会计internal auditing 内部审计bookkeeping 簿记interest 利息notes 报表附注shareholde 股东personal competence 个人胜任能力judgment 判断ethical behavior 道德行为chapter 2to sell merchandise on credit 赊销to meet payment obligations 履行还款义务dividends 股利corporation 公司sole proprietorship 独资企业partnership 合伙企业positive cash flows 现金流入(正现金流) negative cash flows 现金流出(负现金流) owners' equity 所有者权益notes receivable 应收票据accounts receivable 应收帐款supplies 耗用品存货notes payable 应付票据accounts payable 应付帐款salaries payable 应付工资Capital 股本retained earnings 留存收益the entity principle 会计主体原则business entity 企业主体collection of a receivable 一笔应收帐款收现amounts due from customer 应收客户款bonds 债券patent rights 专利权current value 现值the cost principle 历史成本原则net realizable value 可实现净值the going-concern assumption 持续经营假设the objectivity principle 客观性原则the stable-dollar assumption 币值稳定假设inflation 通货膨胀deflation 通货紧缩current appraised value 现行评估价值replacement cost 重置成本to purchase merchandise on account 赊购商品to finance expansion 为扩张筹资accrued expenses 应计费用accounting equation 会计等式net loss 净亏损limited liability 有限责任transferability of ownership 所有权可转让liquidity 流动性due date of major liabilities 大额负债的到期日auditors' report 审计报告adequate disclosure 充分披露subsequent event 期后事项financial statement date 报表日annual financial statements 年度财务报表window dressing 粉饰Chapter 31 accounting cycle 会计循环2 to journalize transactions 在日记帐中登记交易3 post 过帐4 journal entry 日记帐分录5 ledger account 分类帐帐户6 trial balance 试算平衡表7 end-of-period adjustment 期末调整8 adjusted trial balance 调整后试算平衡表9 closing entry 结帐分录10 after-closing trial balance 结帐后试算平衡表11 accountability 报告责任12 account 帐户13 ledger 分类帐14 debit side 借方15 credit side 贷方16 debit 借记17 credit 贷记18 balance 余额19 debit balance 借方余额20 credit balance 贷方余额21 double-entry accounting 复式记帐会计22 journal 日记帐23 general journal 普通日记帐24 general ledger 总分类帐25 running balance 即时余额26 depreciation 折旧27 the time period principle 会计期间原则28 fiscal year 财政年度.29 the realization principle (收入)实现原则30 the matching principle 配比原则31 conservatism 谨慎32 accrual basis accounting 权责发生制会计33 cash basis accounting 现金制会计Chapter 41 adjusting entries 调整分录2 accrued expense 应计（未付）费用3 unexpired insurance 未到期保险4 accumulated depreciation 累计折旧5 contra-asset account 资产抵消帐户6 prepaid expense 预付费用7 insurance policy 保险单8 depreciation 折旧9 depreciable expense 折旧费用10 depreciable assets 应折旧资产11 book value/carrying value 帐面价值12 straight-line method of depreciation 直线折旧法13 unearned revenue 未实现收入(预收收入)14 deferred revenue 递延收入(预收收入)15 materiality 重要性16 immaterial 不重要的Chapter 51 statement of retained earnings 留存收益表2 current asset 流动资产3 current liability 流动负债4 temporary accounts 临时性账户5 income summary 损益汇总6 worksheet 工作底稿。

常用会计英语词汇

常用会计英语词汇基本词汇1. account 账户,报表2. accounting postulate 会计假设3. accounting valuation 会计计价4. accountability concept 经营责任概念5. accountancy 会计职业6. accountant 会计师7. accounting 会计8. agency cost 代理成本9. accounting bases 会计基础10. accounting manual 会计手册11. accounting period 会计期间12. accounting policies 会计方针13. accounting rate of return 会计报酬率14. accounting reference date 会计参照日15. accounting reference period 会计参照期间16. accrual concept 应计概念17. accrual expenses 应计费用18. acid test ratio 速动比率(酸性测试比率)19. acquisition 收购20. acquisition accounting 收购会计21. adjusting events 调整事项22. administrative expenses 行政管理费23. amortization 摊销24. analytical review 分析性复核25. annual equivalent cost 年度等量成本法26. annual report and accounts 年度报告和报表27. appraisal cost 检验成本28. appropriation account 盈余分配账户29. articles of association 公司章程细则30. assets 资产31. assets cover 资产担保32. asset value per share 每股资产价值33. associated company 联营公司34. attainable standard 可达标准35. attributable profit 可归属利润36. audit 审计37. audit report 审计报告38. auditing standards 审计准则39. authorized share capital 额定股本40. available hours 可用小时41. avoidable costs 可避免成本42. back-to-back loan 易币贷款43. backflush accounting 倒退成本计算44. bad debts 坏帐45. bad debts ratio 坏帐比率46. bank charges 银行手续费47. bank overdraft 银行透支48. bank reconciliation 银行存款调节表49. bank statement 银行对账单50. bankruptcy 破产51. basis of apportionment 分摊基础52. batch 批量53. batch costing 分批成本计算54. beta factor B (市场)风险因素B55. bill 账单56. bill of exchange 汇票57. bill of lading 提单58. bill of materials 用料预计单59. bill payable 应付票据60. bill receivable 应收票据61. bin card 存货记录卡62. bonus 红利63. book-keeping 薄记64. Boston classification 波士顿分类65. breakeven chart 保本图66. breakeven point 保本点67. breaking-down time 复位时间68. budget 预算69. budget center 预算中心70. budget cost allowance 预算成本折让71. budget manual 预算手册72. budget period 预算期间73. budgetary control 预算控制74. budgeted capacity 预算生产能力75. business center 经营中心76. business entity 营业个体77. business unit 经营单位78. by-product 副产品79. called-up share capital 催缴股本80. capacity 生产能力81. capacity ratios 生产能力比率82. capital 资本83. capital assets pricing model 资本资产计价模式84. capital commitment 承诺资本85. capital employed 已运用的资本86. capital expenditure 资本支出87. capital expenditure authorization 资本支出核准88. capital expenditure control 资本支出控制89. capital expenditure proposal 资本支出申请90. capital funding planning 资本基金筹集计划91. capital gain 资本收益92. capital investment appraisal 资本投资评估93. capital maintenance 资本保全94. capital resource planning 资本资源计划95. capital surplus 资本盈余96. capital turnover 资本周转率97. card 记录卡98. cash 现金99. cash account 现金账户100. cash book 现金账薄101. cash cow 金牛产品102. cash flow 现金流量103. cash flow budget 现金流量预算104. cash flow statement 现金流量表105. cash ledger 现金分类账106. cash limit 现金限额107. CCA 现时成本会计108. center 中心109. changeover time 变更时间110. chartered entity 特许经济个体111. cheque 支票112. cheque register 支票登记薄113. classification 分类114. clock card 工时卡115. code 代码116. commitment accounting 承诺确认会计117. common cost 共同成本118. company limited by guarantee 有限担保责任公司119. company limited by shares 股份有限公司120. competitive position 竞争能力状况121. concept 概念122. conglomerate 跨行业企业123. consistency concept 一致性概念124. consolidated accounts 合并报表125. consolidation accounting 合并会计126. consortium 财团127. contingency plan 应急计划128. contingent liabilities 或有负债129. continuous operation 连续生产130. contra 抵消131. contract cost 合同成本132. contract costing 合同成本计算133. contribution centre 贡献中心134. contribution chart 贡献图135. control 控制136. control account 控制账户137. control limits 控制限度138. controllability concept 可控制概念139. controllable cost 可控制成本140. conversion cost 加工成本141. convertible loan stock 可转换为股票的贷款142. corporate appraisal 公司评估143. corporate planning 公司计划144. corporate social reporting 公司社会报告145. cost 成本146. cost account 成本账户147. cost accounting 成本会计148. cost accounting manual 成本手册149. cost adjustment 成本调整150. cost allocation 成本分配151. cost apportionment 成本分摊152. cost attribution 成本归属153. cost audit 成本审计154. cost benefit analysis 成本效益分析155. cost center 成本中心156. cost driver 成本动因157. cost of capital 资本成本158. cost of goods sold 销货成本159. cost of non-conformance 非相符成本160. cost of sales 销售成本161. cost reduction 成本降低162. cost structure 成本结构163. cost unit 成本单位164. cost-volume-profit analysis(CVP) 本量利分析165. costing 成本计算166. credit note 贷项通知167. credit report 信贷报告书168. creditor 债权人169. creditor days ratio 应付账款天数率170. creditors ledger 应付账款分类账171. critical event 关键事项172. critical path 关键路线173. cumulative preference shares 累积优先股174. current asset 流动资产175. current cost accounting 现时成本会计176. current liabilities 流动负债177. current purchasing power accounting 现时购买力会计178. current ratio 流动比率179. cut-off 截止180. CVP 本量利分析181. cycle time 周转时间182. debenture 债券183. debit note 借项通知184. debit capacity 举债能力185. debt ratio 债务比率186. debtor 债务人;应收账款187. debtor days ratio 应收账款天数率188. debtors ledger 应收账款分类账189. debtor' age analysis 应收账款账龄分析190. decision driven costs 决策连动成本191. decision tree 决策树192. defects 次品193. deferred expenditure 递延支出194. deferred shares 递延股份195. deferred taxation 递延税款196. delivery note 交货单197. departmental accounts 部门报表198. departmental budget 部门预算199. depreciation 折旧200. dispatch note 发运单201. development cost 开发成本202. differential cost 差别成本203. direct cost 直接成本204. direct debit 直接借项205. direct hours yield 直接小时产出率206. direct labour cost percentage rate 直接人工成本百分比207. direct labour hour rate 直接人工小时率208. directs on indirect work 间接工作事项上的工时209. discount rate 贴现率210. discounted cash flow 现金流量贴现211. discretionary cost 酌量成本212. distribution cost 摊销成本213. diversions 移用214. diverted hours 移用小时215. diverted hours ratio 移用工时比率216. dividend 股利217. dividend cover 股利产出率218. dividend per share 每股股利219. dog 疲软产品220. double entry accounting 复式会计221. double-entry book-keeping 复式薄记222. doubtful debts 可疑债务223. down time 停工时间224. dynamic programming 动态规划225. earning per share 每股盈利226. earning ratio 市盈率227. economic order quantity(EOQ) 经济订购批量228. efficient market hypothesis 有效市场假设229. efficiency ration 效率性比率230. element of cost 成本要素231. entity 经济个体232. environmental audit 环境审计233. environmental impact assessment 环境影响评价234. EOQ 经济订购批量235. equity 权益236. equity method of accounting 权益法会计计算237. equity share capital 权益股本238. equivalent units 当量239. event 事项240. exceptional items 例外事项241. expected value 期望值242. expenditure 支出243. expenses 费用244. external audit 外部审计245. external failure cost 外部损失成本246. extraordinary items 非常事项247. factory goods 让售商品248. factoring 应收帐款让售249. fair value 公允价值250. feedback 反馈251. FIFO 先近先出法252. final accounts 年终报表253. finance lease 融资租赁254. financial accounting 财务会计255. financial accounts calendar adjustment 财务报表的日历时间调整256. financial management 财务管理257. financial planning 财务计划258. financial statement 财务报表259. finished goods 完成品260. fixed asset 固定资产261. fixed overhead 固定制造费用262. fixed asset turnover 固定资产周转率263. fixed assets register 固定资产登记薄264. fixed cost 固定成本265. flexed budget 变动限额预算266. flexible budget 弹性预算267. float time 浮动时间268. floating charge 流动抵押269. flow of funds statement 资金流量表270. forecasting 预测271. founder's shares 发起人股份272. full capacity 满负荷生产能力273. function costing 职能成本计算274. functional budget 职能预算275. fund accounting 基金会计276. fundamental accounting concept 基础会计概念277. fungible assets 可互换资产278. futuristic planning 远景计划279. gap analysis 间距分析280. gearing 举债经营比率(杠杆)281. goal congruence 目标一致性282. going concern concept 持续经营概念283. goods received note 商品收讫单284. goodwill 商誉285. gross dividend yield 总股息产出率286. gross margin 总边际287. gross profit 毛利润288. gross profit percentage 毛利润百分比289. group 企业集团290. group accounts 集团报表291. high-geared 高结合杠杆(比例)292. hire purchase 租购293. historical cost 历史成本294. historical cost accounting 历史成本会计295. hours 小时296. hurdle rate 最低可接受的报酬率297. ideal standard 理想标准298. idle capacity ration 闲置生产能力比率299. idle time 闲置时间300. impersonal accounts 非记名账户301. imprest system 定额备用制度302. income and expenditure account 收益和支出报表303. incomplete records 不完善记录304. incremental cost 增量成本305. incremental yield 增量产出率306. indirect cost 间接成本307. indirect hours 间接小时308. insolvency 无力偿付309. intangible asset 无形资产310. integrated accounts 综合报表311. interdependency concept 关联性概念312. interest cover 利息保障倍数313. interlocking accounts 连锁报表314. internal audit 内部审计315. internal check 内部牵制316. internal control system 内部控制体系317. internal failure cost 内部损失成本318. internal rate of return(IRR) 内含报酬率319. inventory 存货320. investment 投资321. investment center 投资中心322. invoice register 发票登记薄323. issued share capital 已发行股本324. job 定单325. job card 工作卡326. job costing 工作成本计算327. job sheet 工作单328. joint cost 联合成本329. joint products 联产品330. joint stock company 股份公司331. joint venture 合资经营332. journal 日记账333. just-in-time(JIT) 适时制度334. just-in-time production 适时生产335. just-in-time purchasing 适时购买336. key factor 关键因素337. labour 人工338. labour transfer note 人工转移单339. leaning curve 学习曲线340. ledger 分类账户341. length of order book 定单平均周期342. letter of credit 信用证343. leverage 举债经营比率344. liabilities 负债345. life cycle costing 寿命周期成本计算346. LIFO 后近先出法347. limited liability company 有限责任公司348. limiting factor 限制因素349. line-item budget 明细支出预算350. liner programming 线性规划351. liquid assets 变现资产352. liquidation 清算353. liquidity ratios 易变现比率354. loan 贷款355. loan capital 借入资本356. long range planning 长期计划357. lost time record 虚耗时间记录358. low geared 低结合杠杆(比例)359. lower of cost or net realizable value concept 成本或可变净价孰低概念360. machine hour rate 机器小时率361. machine time record 机器时间记录362. managed cost 管理成本363. management accounting 管理会计364. management accounting concept 管理会计概念365. management accounting guides 管理会计指导方针366. management audit 管理审计367. management buy-out 管理性购买产权368. management by exception 例外管理原则369. margin 边际370. margin of safety ration 安全边际比率371. margin cost 边际成本372. margin costing 边际成本计算373. mark-down 降低标价374. mark-up 提高标价375. market risk premium 市场分险补偿376. market share 市场份额377. marketing cost 营销成本378. matching concept 配比概念379. materiality concept 重要性概念380. materials requisition 领料单381. materials returned note 退料单382. materials transfer note 材料转移单383. memorandum of association 公司设立细则384. merger 兼并385. merger accounting 兼并会计386. minority interest 少数股权387. mixed cost 混合成本388. net assets 净资产389. net book value 净账面价值390. net liquid funds 净可变现资金391. net margin 净边际392. net present value(NPV) 净现值393. net profit 净利润394. net realizable value 可变现净值395. net worth 资产净值396. network analysis 网络分析397. noise 干捞398. nominal account 名义账户399. nominal share capital 名义股本400. nominal holding 代理持有股份401. non-adjusting events 非调整事项402. non-financial performance measurement 非财务业绩计量403. non-integrated accounts 非综合报表404. non-liner programming 非线性规划405. non-voting shares 无表决权的股份406. notional cost 名义成本407. number of days stock 存货周转天数408. number of weeks stock 存货周转周数409. objective classification 客体分类410. obsolescence 陈旧411. off balance sheet finance 资产负债表外筹资412. offer for sale 标价出售413. operating budget 经营预算414. operating lease 经营租赁415. operating statement 营业报表416. operation time 操作时间417. operational control 经营控制418. operational gearing 经营杠杆419. operating plans 经营计划420. opportunity cost 机会成本421. order 定单422. ordinary shares 普通股423. out-of-date cheque 过期支票424. over capitalization 过分资本化425. overhead 制造费用426. overhead absorption rate 制造费用分配率427. overhead cost 制造费用428. overtrading 超过营业资金的经营429. paid cheque 已付支票430. paid-up share capital 认定股本431. parent company 母公司432. pareto distribution 帕累托分布433. participating preference shares 参与优先股434. partnership 合伙435. payable ledger 应付款项账户436. payback 回收期437. payments and receipts account 收入和支出报表438. payments withheld 保留款额439. payroll 工资单440. payroll analysis 工资分析441. percentage profit on turnover 利润对营业额比率442. period cost 期间成本443. perpetual inventory 永续盘存444. personal account 记名账户445. PEPT 项目评审法446. petty cash account 备用金账户447. petty cash voucher 备用金凭证448. physical inventory 实地盘存449. planning 计划450. planning horizon 计划时限451. planning period 计划期间452. policy cost 政策成本453. position audit 状况审计454. post balance sheet events 资产负债表编后事项455. practical capacity 实际生产能力456. pre-acquisition losses 购置前损失457. pre-acquisition profits 购置前利润458. preference shares 优先股459. preference creditors 优先债权人460. preferred creditors 优先债权人461. prepayments 预付款项462. present value 现值463. prevention cost 预防成本464. price ratio 市盈率465. prime cost 主要成本466. prime entry-books of 原始分录登记薄467. principal budget factor 主要预算因素468. prior charge capital 优先股469. prior year adjustments 以前年度调整470. priority base budgeting 优先顺序体制的预算471. private company 私人公司472. pro-forma invoice 预开发票473. problem child 问号产品474. process costing 分步成本计算475. process time 加工时间476. product cost 产品成本477. Product life cycle 产品寿命周期478. production cost 生产成本479. production cost of sales 售货成本480. production volume ratio 生产业务量比率481. profit center 利润中心482. profit per employee 每员工利润483. profit retained for the year 年度利润留存484. profit to turnover ratio 利润对营业额比率485. profit-volume graph 利量图486. profitability index 盈利指数487. programming 规划488. project evaluation and review technique 项目评审法489. projection 预计490. promissory note 本票491. prospectus 募债说明书492. provisions for liabilities and charges 偿债和费用准备493. prudent concept 稳健性概念494. public company 公开公司495. purchase order 订购单496. purchase requisition 请购单497. purchase ledger 采购账户498. quality related costs 质量有关成本499. queuing time 排队时间500. rate 率501. ratio 比率502. ration pyramid 比率金字塔503. raw material 原材料504. receipts and payments account 收入和支付报表505. receivable ledger 应收款项账户506. redeemable shares 可赎回股份507. redemption 赎回508. registered share capital 注册资本509. rejects 废品510. relevancy concept 相关性概念511. relevant costs 相关成本512. relevant range 相关范围513. reliability concept 可靠性概念514. replacement price 重置价格515. report 报表516. reporting 报告517. research cost, applied 应用性研究成本518. research cost, pure or basic 理论或基础研究成本519. reserves 留存收益520. residual income 剩余收益521. responsibility center 责任中心522. retention money 保留款额523. return on capital employed 运用资本报酬率524. returns 退回525. revenue 收入526. revenue center 收入中心527. revenue expenditure 收益支出528. revenue investment 收入性投资529. right issue 认股权发行530. rolling budget 滚动预算531. rolling forecast 滚动预测532. sales ledger 销售分类账533. sales order 销售定单534. sales per employee 每员工销售额535. scrap 废料536. scrip issue 红股发行537. secured creditors 有担保的债权人538. segmental reporting 分部报告539. selling cost 销售成本540. semi-fixed cost 半固定成本541. semi-variable cost 半变动成本542. sensitivity analysis 敏感性分析543. service cost center 服务成本中心544. service costing 服务成本计算545. set-up time 安装时间546. shadow prices 影子价格547. share 股票548. share capital 股份资本549. share option scheme 购股权证方案550. share premium 股票溢价551. sight draft 即期汇票552. single-entry book-keeping 单式薄记553. sinking fund 偿债基金554. slack time 松弛时间555. social responsibility cost 社会责任成本556. sole trader 独资经营者557. source and application of funds statement 资金来源和运用表558. special order costing 特殊定单成本计算559. staff costs 职工成本560. statement of account 营业账单561. statement of affairs 财务状况表562. statutory body 法定实体563. stock 存货564. stock control 存货控制565. stock turnover 存货周转率566. stocktaking 盘点存货567. stores requisition 领料申请单568. strategic business unit 战略性经营单位569. strategic management accounting 战略管理会计570. strategic planning 战略计划571. strategy 战略572. subjective classification 主体分类573. subscribed share capital 已认购的股本574. subsidiary undertaking 子公司575. sunk cost 沉没成本576. supply estimate 预算估计577. supply expenditure 预算支出578. suspense account 暂记账户579. SWOT analysis 长处和短处,机会和威胁分析580. system 制度,体系581. tactical planning 策略计划582. tactics 策略583. take-over 接收584. tangible asset 有形资产585. tangible fixed asset statement 有形固定资产表586. target cost 目标成本587. terotechnology 设备综合工程学588. throughput accounting 生产量会计589. time 时间590. time sheet 时间记录表591. total assets 总资产592. total quality management 全面质量管理593. total stocks 存货总计594. trade creditors 购货客户(应付账款)595. trade debtors 销货客户(应收账款)596. trading profit and loss account 营业损益表597. transfer price 转让价格598. transit time 中转时间599. treasurership 财务长制度600. trail balance 试算平衡表601. turnover 营业额602. uncalled share capital 未催缴股本603. under capitalization 不足资本化604. under or over-absorbed overhead 少吸收或多吸收的制造费用605. uniform accounting 统一会计606. uniform costing 统一成本计算607. unissued share capital 未发行股本608. value 价值609. value added 增值610. value analysis 价值分析611. value for money audit 经济效益审计612. vote 表决613. voucher 凭证614. waiting time 等候时间615. waste 废品(料)616. wasting asset 递耗资产617. weighted average cost of capital 资本的加权平均成本618. weighted average price 加权平均价格619. with resource 有追索权620. without recourse 无追索权621. working capital 营运资本622. write-down 减值623. zero base budgeting 零基预算624. zero coupon bond 无息债券625. Z score 破产预测计分法。

常用会计英语词汇大全

常用会计英语词汇大全差不多词汇acceptance 承兑account 账户,报表accountancy 会计职业accountant 会计师accounting entry会计分录accounting factor 会计要素accounting information 会计信息accounting manual 会计手册accounting period 会计期间accounting policies 会计方针accounting voucher会计凭证accounting 会计acid test ratio 速动比率(酸性测试比率)acquisition 收购adjusting events 调整事项administrative expenses 行政治理费agency cost 代理成本amortization 摊销annual report and accounts 年度报告和报表assets cover 资产担保assets 资产associated company 联营公司audit report 审计报告audit 审计auditing standards 审计准那么bad debts ratio 坏帐比率bad debts 坏帐balance sheet 资产负债表bank charges 银行手续费bank acceptance 银行承兑汇票bank draft 银行汇票bank overdraft 银行透支bank statement 银行对账单bankruptcy 破产basis of apportionment 分摊基础bill of exchange 汇票bill of lading 提单bill payable 应对票据bill receivable 应收票据bill 账单bonus 红利book-keeping 薄记breakeven point 保本点budget center 预算中心budget manual 预算手册budget period 预算期间budget 预算budgetary control 预算操纵business entity 经营个体business unit 经营单位by-product 副产品capacity 生产能力capital assets pricing model 资本资产定价模型capital commitment 承诺资本capital expenditure authorization 资本支出核准capital expenditure control 资本支出操纵capital expenditure 资本支出capital gain 资本收益capital investment appraisal 资本投资评估capital maintenance 资本保全capital surplus 资本盈余capital turnover 资本周转率capital 资本cash account 现金账户cash flow budget 现金流量预算cash flow statement 现金流量表cash flow 现金流量cash ledger 现金分类账cash 现金changeover time 变更时刻chartered entity 特许经济个体cheque register 支票登记薄cheque 支票common cost 共同成本consolidated accounts 合并报表contingent liabilities 或有负债contract cost 合同成本contract costing 合同成本运算controllable cost 可操纵成本cost account 成本账户cost accounting manual 成本手册cost accounting 成本会计cost adjustment 成本调整cost allocation 成本分配cost apportionment 成本分摊cost attribution 成本归属cost audit 成本审计cost benefit analysis 成本效益分析cost center 成本中心cost of capital 资本成本cost of sales 销售成本cost reduction 成本降低cost structure 成本结构cost unit 成本单位cost-volume-profit analysis(CVP) 本量利分析creditor 债权人critical event 关键事项cumulative preference shares 累积优先股current asset 流淌资产current liabilities 流淌负债current ratio 流淌比率debit capacity 举债能力debt ratio 债务比率debtor' age analysis 应收账款账龄分析debtor 债务人;应收账款defects 次品detail ledger 明细分类账general ledger 总分类账deferred expenditure 递延支出departmental budget 部门预算depreciation 折旧development cost 开发成本differential cost 差别成本direct cost 直截了当成本discount rate 贴现率discounted cash flow 现金流量贴现distribution cost 摊销成本dividend per share 每股股利dividend 股利double entry accounting 复式会计double-entry book-keeping 复式薄记earning per share 每股盈利earning ratio 市盈率economic order quantity(EOQ) 经济订购批量efficient market hypothesis 有效市场假设element of cost 成本要素entity 经济个体environmental impact assessment 环境阻碍评判equity share capital 权益股本equity 权益exceptional items 例外事项expected value 期望值expenditure 支出expenses 费用external audit 外部审计fair value 公允价值FIFO 先近先出法final accounts 年终报表finance lease 融资租赁financial accounting 财务会计financial management 财务治理financial planning 财务打算financial statement 财务报表finished goods 产成品fixed asset turnover 固定资产周转率fixed asset 固定资产fixed cost 固定成本flexible budget 弹性预算founder's shares 发起人股份full capacity 满负荷生产能力gearing 举债经营比率(杠杆)going concern concept 连续经营概念goodwill 商誉gross profit 毛利润group accounts 集团报表historical cost accounting 历史成本会计historical cost 历史成本idle time 闲置时刻income and expenditure account 收益和支出报表indirect cost 间接成本insolvency 无力偿付intangible asset 无形资产interest cover 利息保证倍数internal audit 内部审计internal check 内部牵制internal control system 内部操纵体系internal rate of return(IRR) 内含酬劳率inventory 存货investment 投资invoice register 发票登记薄issued share capital 已发行股本joint stock company 股份公司joint venture 合资经营journal 日记账just-in-time production 适时生产just-in-time(JIT) 适时制度key factor 关键因素leaning curve 学习曲线ledger 分类账户letter of credit 信用证leverage 举债经营比率liabilities 负债LIFO 后近先出法liquid assets 变现资产liquidation 清算loan 贷款lower of cost or net realizable value concept 成本或可变净价孰低概念managed cost 治理成本management accounting concept 治理会计概念management accounting 治理会计management audit 治理审计margin cost 边际成本mark-down 降低标价market risk premium 市场风险补偿market share 市场份额marketing cost 营销成本mark-up 提高标价materiality concept 重要性概念merger accounting 兼并会计merger 兼并minority interest 少数股权mixed cost 混合成本net assets 净资产net book value 净账面价值net present value(NPV) 净现值net profit 净利润net realizable value 可变现净值non-adjusting events 非调整事项operating lease 经营租赁operating plans 经营打算operational gearing 经营杠杆opportunity cost 机会成本order 定单ordinary shares 一般股original voucher原始凭证out-of-date cheque 过期支票overhead absorption rate 制造费用分配率overhead cost 制造费用overhead 制造费用owners’ equity 所有者权益parent company 母公司participating preference shares 参与优先股partnership 合伙payback 回收期payments and receipts account 收入和支出报表payroll analysis 工资分析payroll 工资单period cost 期间成本perpetual inventory 永续盘存petty cash account 备用金账户physical inventory 实地盘存preference creditors 优先债权人preference shares 优先股prepayments 预付款项present value 现值prevention cost 预防成本price ratio 市盈率prior year adjustments 往常年度调整product cost 产品成本Product life cycle 产品寿命周期production cost 生产成本profit center 利润中心profit retained for the year 年度利润留存profitability index 盈利指数pro-forma invoice 预开发票project evaluation and review technique 项目评审法promissory note 本票prudent concept 稳健性概念purchase order 订购单purchase requisition 请购单raw material 原材料receivable ledger 应收款项账户registered share capital 注册资本relevancy concept 相关性概念relevant costs 相关成本reliability concept 可靠性概念replacement price 重置价格reserves 留存收益responsibility center 责任中心revenue expenditure 收益支出revenue 收入rolling budget 滚动预算sales ledger 销售分类账sales order 销售定单selling cost 销售成本sensitivity analysis 敏锐性分析shadow prices 影子价格share premium 股票溢价sight draft 即期汇票source and application of funds statement 资金来源和运用表statement of affairs 财务状况表statutory body 法定实体stock control 存货操纵stock turnover 存货周转率stock 存货strategic planning 战略打算sunk cost 沉没成本take-over 接收tangible asset 有形资产total assets 总资产total quality management 全面质量治理trade bill 商业汇票transfer price 转让价格turnover 营业额value added 增加值value analysis 价值分析voucher 凭证weighted average cost of capital加权平均资本成本weighted average price 加权平均价格with resource 有追索权without recourse 无追索权working capital 营运资本write-down 减值zero base budgeting 零基预算zero coupon bond 无息债券。

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。

会计知识点英语词汇

会计知识点英语词汇会计是一门关于财务信息的录入、分类、汇总和分析的学科。

在学习会计的过程中，了解和掌握一些重要的会计术语和概念是非常重要的。

以下是一些常用的。

1. Assets（资产）Assets refer to the resources or economic benefits owned or controlled by a company. This includes cash, accounts receivable, inventory, buildings, and equipment.2. Liabilities（负债）Liabilities refer to the financial obligations or debts owed by a company to external parties. This includes loans, accounts payable, and accrued expenses.3. Equity（所有者权益）Equity represents the ownership interest in a company. It is calculated as the difference between assets and liabilities. Equity can be further divided into contributed capital and retained earnings.4. Revenue（收入）Revenue refers to the inflow of economic benefits resulting from the ordinary activities of a company. Thisincludes sales revenue, service revenue, and interest income.5. Expenses（费用）Expenses refer to the outflow of economic benefits incurred by a company in order to generate revenue. This includes salaries, rent, utilities, and advertising expenses.6. Accounts Payable（应付账款）Accounts payable are amounts owed by a company to its suppliers or vendors for goods or services received on credit.7. Accounts Receivable（应收账款）Accounts receivable are amounts owed to a company for goods or services provided to customers on credit.8. Depreciation（折旧）Depreciation is the systematic allocation of the cost of a long-term asset over its useful life. It reflects the wear and tear or obsolescence of the asset.9. Inventory（库存）Inventory refers to the goods held by a company for sale or production. It includes raw materials, work-in-progress, and finished goods.10. Cash Flow（现金流量）Cash flow refers to the movement of cash in and out of a company. It can be classified into operating, investing, and financing activities.11. Profit Margin（利润率）Profit margin is a measure of a company's profitability. It is calculated by dividing net income by revenue. It indicates how much profit a company generates for each dollar of sales.12. Balance Sheet（资产负债表）A balance sheet is a financial statement that shows a company's assets, liabilities, and equity at a specific point in time. It provides a snapshot of a company's financial position.13. Income Statement（利润表）An income statement is a financial statement that shows a company's revenues, expenses, and net income over aspecific period. It provides information on a company's profitability.14. Cash Basis Accounting（现金基础会计）Cash basis accounting is a method of recognizing revenue and expenses when cash is received or paid. It does not take into account when revenue is earned or expenses are incurred.15. Accrual Basis Accounting（权责发生制会计）Accrual basis accounting is a method of recording revenue and expenses when they are earned or incurred, regardless of when cash is received or paid.以上是一些常用的。

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。

会计英文常用词汇

会计英文常用词汇引言在全球化的时代，掌握英语已经成为一项必备技能。

对于从事会计工作的人来说，熟悉会计英文常用词汇更是必不可少的。

本文将为您介绍一些常见的会计英文词汇，以帮助您更好地进行会计工作。

1. 会计基础•Accounting: 会计•Bookkeeping: 簿记•Assets: 资产•Liabilities: 负债•Equity: 权益•Income: 收入•Expenses: 费用•Ledger: 分类账•Balance sheet: 资产负债表•Income statement: 损益表•Cash flow statement: 现金流量表•Trial balance: 试算表•Double-entry accounting: 复式记账2. 账户类型•Cash: 现金•Accounts receivable: 应收账款•Accounts payable: 应付账款•Inventory: 存货•Fixed assets: 固定资产•Intangible assets: 无形资产•Equity or Owner’s equity: 所有者权益•Retned earnings: 留存收益•Revenue: 收益•Expense: 费用•Cost of goods sold: 销售成本3. 交易和记录•Journal entry: 日志记录•Debit: 借方•Credit: 贷方•General ledger: 总分类账•Accounts receivable ledger: 应收账款分类账•Accounts payable ledger: 应付账款分类账•Cash disbursements journal: 现金支付日记账•Cash receipts journal: 现金收款日记账•Sales journal: 销售日记账•Purchase journal: 采购日记账•General journal: 总记账簿•Posting: 记账•Trial balance: 试算表4. 税务相关•Tax: 税收•Income tax: 所得税•Sales tax: 销售税•Value-added tax (VAT): 增值税•Tax return: 纳税申报表•Tax deduction: 税务减免•Tax evasion: 逃税•Tax audit: 税务审计•Taxable income: 应纳税所得额5. 财务报告•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•Statement of retned earnings: 公积金变动表•Financial ratios: 财务比率•Profit margin: 利润率•Return on investment (ROI): 投资回报率•Earnings per share (EPS): 每股收益•Interest coverage ratio: 利息偿付倍数结论以上是一些最常用的会计英文词汇，掌握这些词汇将有助于您更好地理解和运用英语进行会计工作。

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，初期所提的折旧大于后期各年。

加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。

在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产 = 负债 + 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额 / 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。

凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。

Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。

Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。

Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。

常用会计英语词汇汇总

常用会计英语词汇汇总基本词汇A (1)account账户,报表A (2)accounting postulate会计假设A (3)XXX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管帐参照时代 A(16)accrual concept应计观点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收购管帐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 XXX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)XXXA (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1B (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)风险身分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应收单子B (61)bin card存货记实卡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复位工夫B (68)budget预算B (69)XXXB (70)budget cost allowance预算本钱折让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业务个别B (77)business unit谋划单元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出产本领比率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2C (87)capital expenditure authorization本钱付出批准 C(88)capital expenditure control本钱付出掌握 C (89)capital expenditure proposal本钱付出申请 C (90)capital funding planning本钱基金筹集打算C (91)capital gain本钱收益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本钱周转率C (97)card记实卡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现时本钱管帐C (108)center中央C (109)changeover time变更时间C (110)chartered entity特许经济个别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答应确认管帐C (117)common cost配合本钱C (118)company XXXC (119)company XXXC (120)competitive position竞争能力状况C (121)concept概念C (122)XXX跨行业企业C (123)consistency concept一致性概念C (124)consolidated accounts合并报表C (125)XXXC (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3C (131)contract cost合同成本C (132)contract costing条约本钱计较C (133)contribution XXXC (134)contribution chart进献图C (135)control控制C (136)control account掌握账户C (137)control limits控制限度C (138)XXX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可转换为股票的存款 C (142)XXX评价C (143)XXX计划C (144)XXX社会敷XXX (145)cost本钱C (146)cost account成本账户C (147)cost accounting成本会计C (148)cost accounting manual本钱手册C (149)cost adjustment成本调整C (150)cost allocation成本分配C (151)cost apportionment成天职摊C (152)cost attribution成本归属C (153)cost audit本钱审计C (154)cost XXX成本效益分析C (155)cost center本钱中央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非符合本钱C (160)cost of sales销售成本C (161)cost reduction本钱下降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贷项告诉C (167)credit report信贷敷陈书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枢纽事项C (172)critical path关键路线C (173)cumulative preference shares积累优先股 C (174)current asset活动资产4C (175)current cost accounting现时本钱管帐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停止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借项告诉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)XXX递延付出D (194)XXXD (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开辟本钱D (202)differential cost不同本钱D (203)direct cost直接本钱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酌量本钱D (212)distribution cost摊销本钱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5D (219)dog疲软产品D (220)double entry accounting复式管帐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每股红利E (226)earning ratio市盈率E (227)XXX(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本钱要素E (231)entity经济个别E (232)environmental audit环境审计E (233)environmental impact assessment环境影响评判 E (234)EOQ经济订购批量E (235)equity权益E (236)equity method of accounting权益法管帐计较 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)XXX付出E (243)expenses费用E (244)external audit内部审计E (245)external failure cost内部损失本钱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反应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财政管帐F (255)financial accounts calendar adjustment财政报表的日用工夫调解F (256)financial management财政办理F (257)financial planning财务计划F (258)financial statement财务报表F (259)finished goods完制品F (260)fixed asset牢固资产F (261)fixed overhead固定制造费用F (262)fixed asset turnover牢固资产周转率6F (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 XXX资金流量表F (270)forecasting预测F (271)XXXF (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基金管帐F (276)XXX根基管帐观点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目标同等性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 XXX报表H (291)high-geared高结合杠杆(比例)H (292)hire XXX租购H (293)historical cost历史成本H (294)historical cost accounting汗青本钱管帐H (295)hours小时H (296)hurdle rate最低可接受的报酬率I (297)ideal standard幻想尺度I (298)XXX闲置出产本领比率I (299)idle time闲置工夫I (300)XXX非记名账户I (301)imprest system定额备用制度I (302)income and expenditure account收益和付出报表I (303)incomplete records不美满记实I (304)incremental cost增量本钱I (305)incremental yield增量产出率I (306)indirect cost直接本钱7I (307)indirect hours直接小时I (308)insolvency有力偿付I (309)intangible asset无形资产I (310)integrated accounts综合报表I (311)interdependency concept关联性观点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内部掌握系统I (317)internal failure cost内部损失本钱I (318)internal rate of return(IRR)内含报酬率I (319)inventory存货I (320)investment投资I (321)XXXI (322)invoice register登记薄I (323)issued share capital已发行股本J (324)job订单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)XXX产品J (330)XXXJ (331)joint XXX合资谋划J (332)journal日记账J (333)just-in-time(JIT)合时制度J (334)just-in-time production合时出产J (335)just-in-time purchasing适时购买K (336)key factor枢纽身分L (337)labour人工L (338)labour transfer note野生转移单L (339)leaning curve研究曲线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欠债L (345)life cycle costing寿命周期本钱计较L (346)LIFO后近先出法L (347)XXXL (348)limiting factor限定身分L (349)line-item budget明细付出预算L (350)liner programming线性规划8L (351)liquid assets变现资产L (352)liquidation清理L (353)liquidity ratios易变现比率L (354)loan存款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 XXX本钱或可变净价孰低观点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办理睬计观点M (365)management accounting guides办理睬计指点目标M (366)management audit办理审计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边沿M (370)margin of safety ration安全边际比率M (371)margin cost边际成本M (372)margin costing边沿本钱计较M (373)mark-down下降标价M (374)mark-up进步标价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资料转移单M (383)XXX设立细则M (384)merger吞并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净账面代价N (390)net liquid funds净可变现资金N (391)net margin净边沿N (392)net present value(NPV)净现值N (393)net profit净利润9N (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)XXX代理持有股份N (401)non-adjusting events非调解事项N (402)non-XXX非财务业绩计量N (403)non-integrated accounts非综合报表N (404)non-liner programming非线性计划N (405)non-XXX无表决权的股份N (406)notional cost名义本钱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资产欠债表外筹资O (412)offer for sale标价出卖O (413)operating budget经营预算O (414)operating lease经营租赁O (415)operating statement业务报表O (416)operation time操纵工夫O (417)XXX经营控制O (418)XXX经营杠杆O (419)operating plans谋划打算O (420)opportunity cost机会成本O (421)order定单O (422)ordinary shares通俗股O (423)out-of-date cheque过期支票O (424)over XXX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跨越业务资金的谋划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10P (438)XXX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)XXX永续盘存P (444)personal account记名账户P (445)PEPT工程评审法P (446)petty cash account备用金账户P (447)XXX备用金凭据P (448)physical inventory实地皮存P (449)planning计划P (450)planning horizon计划时限P (451)planning period打算时代P (452)policy cost政策成本P (453)position audit状况审计P (454)post balance sheet events资产欠债表编后事项P (455)practical capacity实践出产本领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)XXXP (472)pro-forma invoice预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产物寿命周期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11P (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 XXX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公布公司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支出和领取报表R (505)receivable ledger应收款子账户R (506)redeemable shares可赎回股分R (507)redemption赎回R (508)registered share capital注册本钱R (509)rejects制品R (510)relevancy concept相关性概念R (511)relevant costs相干本钱R (512)relevant range相干规模R (513)reliability concept牢靠性观点R (514)replacement price重置代价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残剩收益R (521)XXXR (522)retention money保存款额R (523)return on capital employed运用资本报酬率R (524)returns退回R (525)revenue支出12R (526)XXXR (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转动预算R (531)rolling forecast转动展望S (532)sales ledger销售分类账S (533)sales order贩卖订单S (534)sales per XXX每员工销售额S (535)scrap废物S (536)scrip issue红股刊行S (537)secured creditors有担保的债权人S (538)segmental reporting分部敷陈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敏锐性阐发S (543)service cost center效劳本钱中央S (544)service costing服务成本计算S (545)set-up time安装时间S (546)shadow prices影子代价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社会义务本钱S (556)sole trader独资谋划者S (560)statement of account营业账单S (561)statement of affairs财务状况表S (562)XXX法定实体S (563)stock存货S (564)stock control存货掌握S (565)stock XXX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13S (570)strategic planning计谋打算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漂浮本钱S (576)supply estimate预算估量S (577)supply expenditure预算付出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计谋T (583)take-over接收T (584)tangible asset有形资产T (585)tangible fixed asset statement无形牢固资产表T (586)target cost目标本钱T (587)XXX设备综合工程学T (588)throughput accounting生产量会计T (589)time工夫T (590)time sheet时间记录表T (591)total assets总资产T (592)total quality management周全质量办理T (593)total stocks存货合计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直达工夫T (599)treasurership财务长制度T (600)trail balance试算均衡表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少接收或多接收的制造用度U (605)uniform accounting同一管帐U (606)uniform costing同一本钱计较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凭据14W (614)waiting time等候时间W (615)waste制品(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营运本钱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破产展望计分法。

财务会计英语专业词汇大全

财务会计英语专业词汇大全1. Introduction财务会计是国际商业领域中至关重要的一个方面。

无论是跨国公司还是国内企业，都需要使用财务会计术语来进行财务报告和分析。

本文将介绍一些常用的财务会计英语专业词汇，以帮助您更好地理解和使用这些术语。

2. Basic Financial Terms以下是一些基本的财务会计英语词汇：•Assets：资产，指企业所有的或控制的资源。

•Liabilities：负债，指企业应付的经济利益。

•Equity：所有者权益，指企业所有者对企业资产的权益。

•Revenue：收入，指企业在经营活动中获得的金钱或货币的流入。

•Expenses：费用，指企业在经营活动中发生的或将要发生的金钱或货币的流出。

•Profit：利润，指企业在一定时期内获得的收入减去费用的余额。

•Balance sheet：资产负债表，是用来反映企业在特定日期上资产、负债和所有者权益的状况。

•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。

3. Financial Ratios以下是一些常用的财务比率的英语表达：•Current ratio：流动比率，指流动资产与流动负债之间的比率，用于衡量企业偿债能力。

•Quick ratio：速动比率，是用来衡量企业偿债能力的比率，排除了存货这一非流动性资产。

•Debt-to-equity ratio：债务比率，指企业负债与所有者权益之间的比率，用于衡量企业的财务风险。

•Gross margin：毛利率，指企业销售收入与销售成本之间的差额占销售收入的百分比。

•Net margin：净利率，是指企业净利润与销售收入之间的比率，用于衡量企业的盈利能力。

4. Financial Statements以下是一些财务报表的英语表达：•Cash flow statement：现金流量表，是用来反映企业一定时期内现金流量的情况。

•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。

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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 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 profi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 value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税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 adjustment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六会计常用词汇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 specifictime 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 costAccount 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 批露Expenses 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Owner's 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Window dressing 门面粉饰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 批露Expenses 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Owner's 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Window dressing 门面粉饰Account 帐支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque 记名支票/认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打10%折扣的10000元支票，（即9000元） a cheque for $10，000，less 10% discount加10%费用的10000元支票，（即11000元） a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient funds 文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilated对账单，结单statement of account往来账户，活期存款账户，流通账account current经常账户current account销货账account sales两人共有之银行账户joint account应收[未清]账款；未付账单，未结算账目outstanding account贷方账项credit account借方账项debtor account应付账account payable应收账account receivable新交易||新账new account未决账||老账old account现金账cash account流水账running account暂记账||未定账suspense account逾期账款，过期未付账款||延滞账overdue account||pastdue account杂项账户sundry account详细账单||明细表detail account坏账bad account会计项目title of account会计薄||账薄account-book营业报告书||损益计算表account of business||business report借贷细账||交验账account rendered明细账account stated与... 银行开立一户头to open an account with与……继续交易，与……有账务往来to keep account with继续记账to keep account与……有交易to have an account with作成会计账||有往来账项to make out an account with清算||清理债务to make up an account与……停止交易to close one's account with结账to close an account请求付账to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account审查账目||监查账目to audit an account检查账目to examine an account转入A的账户to charge the amount to A's account先付……to pay on account代理某人||为某人on one's account||on account of one为自己计算||独立账目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk由某人负担for one's account||for account of one按某人指示||列入某人账户by order and for account of one列入5月份账目for May account报账render an account。