最新会计职业英语考点单词和句子

一、

二、

三、翻译Account balance 账户余额

Accounting period会计期间

Accounts payable应付账款

Accounts receivable应收账款

Accrual basis of accounting权责发生制

Accrued expense应计费用

Accrued revenue应计收入

Adjusting entries调整分录

Asset资产

Comparability可比性

Consistency一致性

Corporation公司

Cash basis of accounting收付实现制

Credit贷

Creditor债权人

Debit借

Depreciation折旧

Dividends股利

Equity权益

Expense费用

Entry分录

General journal普通日记账

GAAP一般公认会计准则

Going concern principle持续经营

IFRS 国际财务报告准则

Income收益

Ledger总账

Liabilities负债

Limited liability有限责任

Managerial accounting管理会计

Materiality principle重要性原则

Matching principle配比性原则

Net assets净资产

Net income净收益

Net book value账面净值

Partnership合伙企业

Posting过账

Prudence谨慎性

Relevance相关性

Reliability可靠性

Real account实账户

Nominal account虚账户

Sales journal销售日记账

Shareholder股东Special journal特殊日记账

Source documents原始凭证

Statement of cash flows现金流量表

Statement of comprehensive income利润表Statement of financial position资产负债表

Trial balance试算平衡表

Tax accounting税务会计

Unearned revenue预收账款

Accumulated depreciation累计折旧

Amortization摊销

Available-for-sale investments 可供出售金融资产Bad debt坏账

Bank statement 银行对账单

Bank reconciliation银行存款余额调节表

Bond债券

Cash equivalent 现金等价物

Cheque支票

Cash discounts 现金折扣

Copyrights版权

Capital expenditure资本支出

Cost of goods sold 产品销售成本

Current liability流动负债

Deposit存款

Double-declining-balance双倍余额递减法

First-in，first-out先进先出

Fixed assets固定资产

Goodwill商誉

Gross profit 毛利

Held-to-maturity investments 持有至到期投资Held-for-trading investments交易性金融资产Historical cost 历史成本

Investments at fair value through profit or loss投资公允价值通过利润或损失

Intangible assets无行资产

Inventory存货

Invoice发票

Moving average 移动平均法

Notes receivable应收票据

Notes payable应付票据

Ordinary share普通股

Patents专利

Par value面值

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Principal原则

Preferred share优先股

Premium溢价

Periodic inventory system定期盘存制Perpetual inventory system永续盘存制Property, plant, equipment不动产，厂房，设备

Trade discounts 商业折扣

Tangible assets有形资产

Revenue expenditure收益性支出

Residual value残值

Write off 冲销

1、An asset is a resource controlled by the entity as a result of

past events and from which future economic benefits are expected to flow to the

entity. 资产是由企业控制的，由过去的事项所形成的，能带来未来经济利益流入企业

的资源。P13

2、 A liability is a present obligation of the entity arising from

past events, the settlement of which is expected to result in an outflow from

the entity of resources embodying economic benefits.负债是企业过去交易或事项

形成的，预期会导致经济利益流出企业的现时义务。

3、The allowance method estimates the total bad debts that are

expected to result from the current period’s sales, and records the expense

during the same period as the related sale.备抵法估计当期赊销预期发生的坏账

总额，并记录同期相关赊销的费用

4、Fixed assets or property, plant and equipment are long-lived

assets held for use in the production or sale of other assets or services.

Tangible assets possess a physical substance. Intangible assets, such as patents,

copyrights, or franchises, lack physical substance.固定资产或不动产、厂房和

设备是为生产或销售其他资产或服务而持有的长期资产。有形资产具备实物形态。无形

资产，如专利，版权或特许经营权，缺乏实物形态。

5、Accounts receivable are amounts due from customers as a result

of performing a service or selling goods on account or on credit, and the customer

promises to pay the agreed amount in the future.应收账款是顾客赊购或分期付

服务或货物、顾客承诺未来付清既定数额。

6、Interest is the cost of borrowing or postponing payment.P82

利息是借款和延迟支付的成本

7、An intangible asset with an indefinite life should not be

amortized. It is tested annually for impairment.寿命不确定的无形资产不应被摊

销，每年都应该做减值测试

8、Current liabilities are obligations that are due within one year

of the balance sheet date or within the company’s operating cycle, whichever

is longer.将在资产负债表日1年内，或者超过1年的一个营业周期内到期的债务（两

者中更久的那个）’

9、Cash restricted in use and whose restrictions will not end for

at least 12 months after the balance sheet date is not to be included in the

current assets.P73在资产负债表日后至少12个月被限制使用的现金不属于流动资产

10、Preferred shares often include a preference for payment of dividends and

for distribution of assets in liquidation.P123优先股通常包括对支付股利、清算时资产分配的优先权

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