会计专业英语词汇

一．会计与环境

Accounting period会计期

Accounting process 会计程序

Accounting 会计，会计学

Accrual basis 权责发生制

Annual report 年度报告

Audit 审计

Auditing 审计，审计学

Balance sheet 资产负债表

Budgeting 预算

Cash and cash equivalents 现金及现金等价物

Cash basis 现金收付制

Cash flow statement 现金流量表

Certified public accountant 注册会计师

Corporation 公司

Cost accounting 成本会计

Economic entity 经济实力

Financial accounting 财务会计

Forecast 预测

General purpose financial statements 通用财务报表Generally accepted accounting principles 一般公认会计准则

Going concern 持续经营

Income statement 利润表

Internal auditing 内部审计

International Accounting Standard Board 国际会计准则理事会

Managerial（management）accounting 管理会计(monetary) unit of measurement 货币计量

Not-for-profits 非营利组织

Partnership 合伙

Performance 业绩

Prospectus 招股说明书

Sole proprietorship 独资企业

Stewardship（accountability）of management 管理当局的受托责任

二．会计概念与原则

Asset 资产

Balance between benefit and cost 权衡成本效益comparability可比性

completeness完整性

confirmatory role 确证作用

Current cost现行成本

Equity 权益Expense 费用

Faithful representation 如实反映

Framework for the Preparation and Presentation of Financial Statements编报财务报表的框架

Gain 利得

Historical cost 历史成本

Income 收益

Income tax 所得税

Inventory 存货

Liability 负债

Loss 损失

Lower of cost and net realizable value成本与可变现净值孰低法

Materiality 重要性

Neutrality 中立性

Non-monetary assets 非货币性资产

Predictive role 预测作用

Present value 现值

Prudence (conservatism,)谨慎

Realizable (settlement) value 可变现价值

Receivable 应收帐款

Reliability 可靠性

Revenue 收入

Segment 企业分部

Substance over form 实质重于形式

Timeliness 及时性

Understandability 可理解性

三．财务报表

Account form 账户式

Account payable 应付账款

Accrued liability 应计负债

Administrative expense 管理费用

Amortization 摊销

Available-for-sale security 可供出售证券

Bond 债券

Borrowing 借款

Comprehensive income 综合收益

Cost of sales 销售成本

Current asset 流动资产

Current item 流动性项目

Current liability 流动负债

(capital) reserve （资本）公积

Depreciation 折旧

Direct method 直接法

Discontinued operation 终止营业

Distribution cost 销售费用

Equity method 权益法

Finance cost 财务费用

Financing activities 筹资活动

Finished good 产生品

Foreign currency translation adjustment 外币折算差额Goodwill 商誉

Indirect method 间接法

Intangible asset 无形资产

Inventory 存货

Investing activities 投资活动

Investment 投资

Mortgage 抵押借款

Multiple-step from 多步式

Non-current asset 非流动资产

Notes payable 应付账款

Operating activities 投资活动

Operating cycle 营业周期

Prepaid expense 预付费用

Property plant and equipment 固定资产

Raw material 原材料

Receivable 应收账款

Report form 报告式

Retained earnings 留存收益

Share capital 股本

Short-term investment 短期投资

Single-step form 单步式

Taxes payable 应交税金

Treasury bill 一年以内短期国债

Treasury note 五年以内中期国债

Wages payable 应付工资

Work in progress 在产品

四．会计循环

Account 账户

Accounting equation 会计等式

Accrual 应计

Accrued asset 应计资产

Accrued liability 应计负债

Accumulated depreciation 累计折旧

Adjusted trail balance 调整后的试算平衡表Adjusting entry 调整分录

Allowance for doubtful accounts 坏账准备

Cash dividend 现金股利Closing entry 结账分录

Common stock 普通股

Contra account 抵减账户

Credit 贷项，信贷

Debit 借项，借方

Deferral 递延

Deferred expense 递延费用

Deferred revenue 递延收入

Depreciation 折旧

Dividend 股利

Double-entry bookkeeping system 复式记账

Entry 分录

Income Summary account 本年利润账户

Journal 日记账

Ledger 分类账

Par value 面值

Permanent account 永久性账户

Post 过账

Post-closing trail balance 结账后试算平衡

Sales discount 销售折扣

Sales returns and allowance 销售退回与折让

Salvage value 残值

Temporary account 暂时性账户

Trail balance 失算平衡表

T-account T型账户

Unearned revenue 预计收入

Valuation adjustments 计价调整

五．流动资产

Administrative overhead 管理间接费用

Aging receivable 应收账款账龄分析

Average cost 平均成本法

Bad debt 坏账

Bank reconciliation 银行存款余额调节表

Bank statement 银行对账单

Cash book 现金账

Cash equivalents 现金等价物

Cash on hand 库存现金

Cash short and over 现金尾差，现金短溢

Cost flow assumption 成本流转假设

Count 盘存

Demand deposit 活期存款

Deposit in transit 在途存款

Deposit to guarantee contract performance 合同履行保证金