会计专业词汇
会计专业常用英语词汇
会计专业常用英语词汇会计专业常用英语词汇词汇是词的集合体,词汇和词的'关系是集体与个体的关系,好比树林和树的关系。
在外企做会计，这些英语词汇可一定要记牢了。
还在等什么，快点背下来吧。
店铺带来会计专业常用英语词汇。
会计专业常用英语词汇篇1Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 披露会计专业常用英语词汇篇2资产 assets流动资产 current assets现金及约当现金 cash and cash equivalents库存现金 cash on hand零用金/周转金 petty cash/revolving funds银行存款 cash in banks在途现金 cash in transit约当现金 cash equivalents其它现金及约当现金 other cash and cash equivalents短期投资 short-term investment短期投资 -股票 short-term investments - stock短期投资-短期票券short-term investments - short-term notes and bills短期投资-政府债券short-term investments - government bonds短期投资-受益凭证short-term investments - beneficiary certificates短期投资 -公司债 short-term investments - corporate bonds 短期投资 -其它 short-term investments - other备抵短期投资跌价损失 allowance for reduction of short-term investment to market应收票据 notes receivable应收票据 notes receivable应收票据贴现 discounted notes receivable应收票据 -关系人 notes receivable - related parties其它应收票据 other notes receivable备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable应收帐款 accounts receivable应收帐款 accounts receivable应收分期帐款 installment accounts receivable应收帐款 -关系人 accounts receivable - related parties备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable其它应收款 other receivables应收出售远汇款 forward exchange contract receivable应收远汇款-外币forward exchange contract receivable - foreign currencies买卖远汇折价 discount on forward ex-change contract应收收益 earned revenue receivable应收退税款 income tax refund receivable其它应收款 - 关系人 other receivables - related parties其它应收款 - 其它 other receivables - other备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables存货 inventories在途商品 goods in transit备抵存货跌价损失allowance for reduction of inventory to market制成品 finished goods寄销制成品 consigned finished goods 副产品 by-products在制品 work in process委外加工 work in process - outsourced 原料 raw materials物料 supplies。
会计专业英语词汇整理
英文顺序Aa set of 一组，一套accelerated depreciation method 加速折旧法access 接近account 账户，会计科目accountability 会计责任accountant 会计人员accounting activity 会计活动accounting control 会计控制accounting cycle 会计循环accounting entity 会计主体accounting equation 会计等式，会计平衡式，会计方程式accounting period 会计期间accounting principle board 会计原则委员会accounting principle 公认会计原则accounting principles board 会计原则委员会accounting process 会计过程，会计处理方法accounting 会计，会计学accounts payable 应付账款accounts receivable 应收账款accrual basis 权责发生制accruals 应计项目accrue 自然累积，计提accrued expense 应计费用，应计未付费用accrued revenue 应计收入，应计未收收入accrued salaries payable 应计未付薪金accumulate 累积accumulated depreciation 累计折旧acquire 并购acquisition 取得active investment 主动投资adding machine 加法机adjusting procedure 调整程序adjustment 调整administrative control 管理控制administrative expense 管理费用advance 预付款advertising expense 广告费advice slip 通知单affiliated company 关联公司affiliated group 联营集团agency 机构，经理人aggregate 合计的aging schedule 账龄分析法align 调准，使成一线，使一致allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的american institute of certified public accountants 美国注册会计师协会amortization 摊销annual interest rate 年利率annually 每年地apportion 分配，摊配appropriate 适当的，相应的appropriation 分拨approve 批准arrearage 拖欠款arrest 阻止aspect 容貌，样式，表现形式asset turnover 资产周转率asset 资产assignment of responsibility 分派责任assumption 假设assure 保证at a glance 一瞥attorneys' fees 律师事务费attribute 属性attribute 属性auditing 审计auditor 审计员authorization 授权authorized stock 额定股本automated data processing 自动数据处理auxiliary equipment 辅助设备average collection period 平均收帐期average exchange rate 平均汇率Bbad debts expense 坏账费用balance sheet 平衡表，资产负债表bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单，银行结单bearer 持票人beginning inventory 期初存货betterment 改良billed price 账单价格board of directors 董事会bonds payable 应付债券，应付公司债book value 账面价值book value 账面价值bookkeeping machine 簿记机brand 商标bring……to light 揭露budgetary accounting 预算会计budgets 预算bundle 束，捆，集合体business venture 企业by means of 利用，依靠，通过Ccalculator 计算器calendar-year 日历年度capital stock 股本carrier 运输业者carrying value 置存价值，账面价值cash basis 收付实现制cash budget 现金预算cash disbursements journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash in bank 银行存款cash on delivery 付款提货cash receipts journal 现金收入日记账cash 现金casualty loss 事故损失category 种类，类目，范畴central processing unit 中央处理单元certified public accountings 注册会计师chart of accounts 账户一览表，会计科目表charter 执照，发给……执照check stub 支票存根check 支票chronological 按时间顺序的claim 要求classification and sorting 分类整理clear 结清，结算，交换票据closing procedure 结帐程序closing rate 期末汇率code letter 代号字母coin 硬币，铸币committee on accounting procedure 会计程序委员会common stock 普通股comparable 可比的，类似的competent personnel 称职的人员complex capital structure 复杂资本结构complexity 复杂性comply with 遵守，遵循concept 概念confer 参见conservation 稳健的consideration 对家，报酬consolidate 合并constructed assets 建造资产consultant 顾问consume 消费contend 坚决主张contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户，对销账户control account 控制账户，统驭账户，统制账户convention 惯例convert 转变，变换，兑换convertible debt 可转换债券convertible preferred stock 可转换优先股copyrights 版权copyrights 版权corporation acquisition 公司并购，公司收购corporation 股份有限公司correction of prior period inventory error 前期盘存差错订正cost accounting 成本会计cost method 成本法cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本，商品销售成本cost structure 成本结构cost-benefit data 成本-效益数据cost-to-retail price percentage 成本对零售价比率court decree 法庭判决cpital contribution 资本投入credit memo 货项通知单，货记通知单credit standing 信用地位，信誉credit term 赊账条件credit 贷记creditor 债权人cross rates 套算汇率cumulative balance 累计余额current asset 流动资产current exchange rate 现行汇率，现时汇率current fair value 现时公允价值current liability 流动负债current rate method 现行汇率法，现时汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作customary matters 惯常业务customer 顾客cuttings 切削件D datapreparation 数据准备debenture bonds 信用公司债debit memo 借项通知单debit 借机debtor 债务人decision making 决策deferrals 递延项目deferred credit 递延货项deficits 逆差denominate 标价，表述denominator 分母department stores 订货商店depletion 折耗depreciable asset 应折旧资产depreciation expense 折旧费design cost 设计成本design 计划，设计，意图，打算designate 指明remit 汇款，付款detect 发现，察觉deterioration 损坏dilute 稀释，摊薄direct quote 直接标价direct write-off method 直接销账法director 董事会discharge 履行，清偿discount on notes payable 应付票据贴现折价discount 折价discount 折价，贴水discount 贴现，贴现折价discretion 自由决定dishonor 拒付dispose 处置，清理disposition data 清理数据diverse 多宗多样的dividend payable 应付股利dividend payout ratio 每股股利与收益比率，股利支付率dividend yield 每股股利与每股市价比率，股利获取division of labor 分工double-declining-balance method 双倍率递减余额法double-entry bookkeeping system 复式记账法，复式记账系统draft 汇票draw （up）拟好，编好draw up 开立（票据等）drillings 钻孔件Eearning per share 每股收益额earnings per share of common stock 普通股每股收益额earthquake 地震effective interest method 实际利息法elapse 过去electronic data processing system 电子数据处理系统eliminate 消除elimination 抵消，消除ending inventory 期末存货endorse 背书endorsement 背书endorser 背书人engage in 参与entend 把数字转入另一栏，算出……的总金额enter contract 缔结契约enumerate 列举environmental accounting 环境会计equity method 权益法equity ratio 权益比率equivalent 等同的，等同物，当量error correction 差错订正estate 不动产evaluate 评价event 事件excess of par value over amount paid 面值超过缴入资本的部分exchange rate 汇率exclusive privilege 专有权利expedient 权宜的做法expenditure 开支，花费expense 费用expire 满期，耗尽，失效extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目FF.O.B destination 目的地交货，到达站交货F.O.B shipping point 发运地（站）交货face value 面值face value 票面价值factor 代替factor 因素，系数family 类属feasible 行得通的federal income tax withholding payable 应付预扣联邦所得税federal insurance contributions act 联邦社会保险税法federal unemployment compensation tax州失业补贴税federal unemployment tax payable 应付州失业税federal 联邦federal 联邦的fencing 栅栏FICA tax payable 应付联邦社会保险税financial accounting standards board 财务会计准则委员会financial accounting 财务会计financial data 财务数据financial executives 财务经理financial income and expense 财务收益与费用financial position 财务状况financial report 财务报告financial statement（report）财务报表（报告）financial strength 财务实力financing activities 筹资活动，理财活动firm 事务所firm 商行，企业first-in，fist-out 先进先出fiscal year 财务年度fiscal year 财务年度fixed assets 固定资产flow of costs 成本流动flow of goods 商品流动fluctuate 波动footing 总计，总额forecast 预测foreign currency 外币foreign exchange gains or losses 汇兑损益，汇兑利得或损失forward exchange contract 期汇合同forward rate 远期汇率fraction 分数franchise 特许经营权freight collect 货到收运费freight prepaid 运费预付frequency 频繁程度fully diluted earnings per share 每股完全稀释收益额function 职能，作用functional currency 功能货币fund 资金Ggain（loss）on sale of fixed assets 固定资产出售利得（损失）general journal 普通日记账general partnership 一般合伙globalization 全球化going concern 持续经营goodwill 商誉governmental accounting 政府会计governmental and not-for-profit accounting 政府及非盈利组织会计gross profit method of estimating inventories 估计存货的毛利法gross profit on sales 销货毛利gross sales 销货总额net sales 销货净额guide 指南guideline 方针，准则Hhardware 硬件haul 拖运historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率holder 持票人holdings 拥有的财产、股份hospital insurance premiums payable 应付医疗保险费human resources accounting 人力资源会计Iimmune 免受影响的impairment loss 减值损失imprest 预付的，定额预付的，定额备用的in addition to 除……外in contrast to 与此对比，与此相反in order to 为了，借以in place of 代替in sequence 按顺序，依次in short 简言之，总之in the final analysis 归根到底，总之income statement 收益表，损益表income summary 收益汇总，损益汇总income tax payable 应付所得税income tax reporting 所得税申报indirect quote 间接标价individual employee earnings records 雇员个人工薪记录information return 资料申报单information system 信息系统input 投入数额instruction 指令insurance expense 保险费insurance premium 保险费intangible asset 无形资产intangible assets 无形资产intercompany transaction 公司间交易interest allowance 利息补贴interest bearing 计息的interest coverage 利息保障范围interest expense 利息费用interest income 利息收益interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查intermediate 中间的，居间的internal auditing 内部审计internal control 内部控制international accounting 国际会计inventory turnover 存货周转率investing activities 投资活动investor 投资者invoice register 发票登记薄involve（in）使卷入IOU 借据irregularity 不正当行为issued stock 已发行股本Jjournal 日记账journalize 做分录Kkey-driven equipment 键盘式装置设备Llast-in，first-out 后进新出leasehold 租赁权ledger 分类账legal jurisdiction 法定管辖范围legal restrictions 法律约束liability 负债liability 负债limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力，清偿能力list of checks 支票目录local 地方logic 逻辑判断的logically 合乎逻辑地，理所当然地long-term asset 长期资产loss from doubtful accounts 疑账损失，呆帐损失loss from uncollectible accounts 坏账损失lubrication 加润滑油Mmaintenance 维修majority investor 多数股权投资者，控股投资者majority 多数股权majority-owned company 被控股公司maker 出票人make-up 标价managerial accounting 管理会计manual filing 手工归档manufacturer's identification 制造厂商鉴定书margin of safety 安全边际marital status 婚姻状况market value 市场价值marketable securities 上市证券，有价证券maturity date 到期日measuring unit 计量单位meet 如期偿付merchandising company 商业公司minor parts 次要零件minority interest 少数股权，少数股东权益minority 少数股权misappropriation 挪用miscellaneous expense 杂项费用mix 品种构成model number 型号modern business 现代企业monetary assets and liabilities 货币性资产与负债monetary-nonmonetary method 货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司Nnatural assets 天然资产necessitate 使成为必须negative goodwill 负商誉negotiable 可流通的neither nor 既不又不net income 净收益net loss 净亏损net purchases 购货净额nominal interest rate 名义利率nongovernment body 非政府机构normal balance 正常余额normal operating cycle 正常经营周期normal rate of return 正常盈利率notes payable 应付票据notes receivable discounted 贴现应收票据notification 通知NSF（not sufficient funds）存款不足numerator 分子Oobjectivity 客观性obligation 义务，债务obsolescence 陈旧，过时office salaries expense 办事人员薪金on demand （票据）即期（支付）one-transaction perspective 单项交易观点，单一交易观点open account 往来账户operating activities 经营活动，营业活动operating expenses 营业费用，经营费用operating results 经营成果operation 经营，操作operational efficiency 经营效率opinion No.17 第17号意见书opposite 在……的对面organization cost 开办费original cost 原始成本other than 除……外，除了outlay 支出outstanding check 未兑付支票outstanding stock 外发股本，为股东持有的股本outstanding 未兑付的overdraft 透支overdrew 透支overtime pay 加班工资owner' equity 业主权益Ppaid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本paper tape output 纸带输出par value 面值parent 母公司participating stock 参与分配的优先股partnership 合伙passive investment 被动投资patent 专利权pay attention to 注意pay envelope 工薪袋pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税payroll 工薪perforate 穿孔于performance report 业绩报告performance 工作成绩，业绩performance 经营业绩periodic inventory system 定期盘存制peripheral equipment 边缘设备perishable 易腐坏的perpetual inventory system 永续盘存制petty cash 零用现金physical inventory counts 实物盘点physical protection 实物保护pipeline 管道plant and equipment 厂场设备plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额pooling of interest method 权益结合法，权益入股法portray 描述，描绘post 过账，誊账post-closing trial balance 结帐后试算表postdated check 远期支票posting reference 过账备查，过账记号potential 潜力，潜能potential 潜在的，可能的pound sterling 英镑preferable 更可取的preferred dividend coverage 优先股股利保障范围preferred stock 优先股premium 溢价premium 溢价，升水prepaid insurance 预付保险费prescribed managerial policies 规定的管理方针price lists 价目表price-earning ratio 每股市价与收益比率，市盈率primary earnings per share 每股原先收益额principal 主要的private accounting 私人企业会计proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力programming 程序编制promise 订约，允诺promissory note 本票，期票property tax payable 应付财产税property 动产prospective 预期的，未来的protest fee 拒付证书费public accounting firms 会计师事务所public accounting 公众会计，注册会计师业务public utility 公用事业publisher 出版商punched card 穿孔卡purchase invoice 购货发票purchase method 购买法，购并法purchase order 订货单purchase order 订货单，订购单purchase requisition 请购单purchases discounts 购货折扣purchases journals 购买日记账purchases returns and allowances 购货退让及折扣purchasing department 购货部门Qquick ratio 速动比率quotation 行情表quote 报价Rrate of return on common stockholders' equity 普通股股东权益收益率rate of return 报酬率，盈利率，收益率rates of inflation 通货膨胀率rather than 而不是realizable 可实现的realty agency 房地产经纪人receiving department 收货部门receiving report 收货报告receiving report 收货报告，收货单recognized value 确认价值recommend 推荐，介绍reconciliation method 调节法records of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率relate to 与……有关rent expense 租赁费，租金reorder points 再订货点replace 取代replenishment 补充reporting currency 报告货币residual 剩余的resource 资源，资财result 结果，成果retail businesses 零售商店retail price 零售价格retained earnings 留存收益，保留盈利retrieval 追溯return on sales 销售收益率returned item 退回项目revenue 收入reversing entry 转回分录rule of thumb 拇指法则，经验规律running balance 逐笔结记余额Ssalary allowance 薪金补贴sales discounts 销货折扣sales invoice 销货发票sales journal 销货日记账sales on credit terms 赊销sales returns and allowances 销售退回及折让sales salaries expense 销货人员薪金salvage value 残值savings bonds deductions payable 应付购买储蓄债券扣款savings 节约scheme 方案，计划scrutiny 仔细检查secured bonds 有担保债券security/stock exchange 证券交易所segregate 分开segregation 分开selling expenses 销货费用semiannually 半年地serial number 顺序编号service charge 服务费service enterprise 服务业企业sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金site 地基social accounting 社会会计software 软件sole proprietorship 独资source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spectrum 范围spot rate 即期汇率stampings 冲压件standard 准则state corporation law 州公司法state 州stated value 设定价值statement of cash flows 现金流量表statement of cash flows 现金流量表statement of financial accounting standards 财务会计准则公告statement of owners' equity 业主权益表statement of owners'equity 业主权益表stock dividend to be issued 待发行股票股利stock dividend 股票股利stock options 股票期权stock warrants 认股权stock 存货stockholder 股东stock-option 股票期权storage tank 储存罐storage 存储store fixtures 店面装置store 仓库straight-line method 直线法strta 层，级style-affected 受式样影响的subdivision 分支submit 提交subscription 预订subsidiary company 子公司subsidiary ledger 辅助分类账，明细分类账subsidiary 子公司subtract 减去sum-of-the-year's-digits method 年数总和法sundry items 其他项目supersede 代替，取代supplies' catalogs 供应商商品目录supplies expense 物料用品费supplies on hand 在用物料surface paving 铺筑的路面surplus 顺差susceptible 易受影响的Ttax accounting 税务会计tax returns 纳税申报单temporal method 时态法，时间量度法temporary account 暂时性帐户，过渡性账户temporary accounts 暂时性账户throughout 贯穿trade payable 应付账款trade receivable 应收账款trademark 商标，商标权transaction 交易，会计事项transcribe 抄录transfer 转移transferability 可转移性translation gains and losses 折算损益，折算利得与损失transportation in 购货运费transportation out 销货运费transportation term 运输条件treasury stock 库存股本，库存股份trial balance 试算平衡表，试算表two-column account 两栏式账户two-transactions perspective 两项交易观点U uncollectible accounts expense 坏账费用undistributed earnings 未分配收益，未分配盈利uniform limited partnership act 统一有限合伙法uniform 一致的，均匀的units-of-production method 产量法upkeep 维护，保养utilities expense 公共事业费Vvendor 卖主verification 验证voluntary 自愿的voting share 有表决权股份voucher register 应付凭单登记簿voucher system 应付凭单制Wwage-bracket table 工资-税级表warrant 使有理由wear 磨损weighted average 加权平均withdraw 提取withhold 预扣withholding allowance 预扣折让without recourse 无追索权working capital 营运资本worksheet 工作底表，工作底稿按汉字顺序Amargin of safety 安全边际chronological 按时间顺序的in sequence 按顺序，依次Bentend 把数字转入另一栏，算出……的总金额copyrights 版权office salaries expense 办事人员薪金semiannually 半年地custodianship 保管工作insurance premium 保险费insurance expense 保险费assure 保证pledge 保证，抵押rate of return 报酬率，盈利率，收益率reporting currency 报告货币quote 报价allowance method 备抵法allowance for uncollectible accounts 备抵坏账endorsement 背书endorse 背书endorser 背书人passive investment 被动投资majority-owned company 被控股公司promissory note 本票，期票peripheral equipment 边缘设备liquidity 变现能力，清偿能力make-up 标价denominate 标价，表述acquire 并购fluctuate 波动replenishment 补充estate 不动产irregularity 不正当行为bookkeeping machine 簿记机Cfinancial statement（report）财务报表（报告）financial report 财务报告financial accounting 财务会计statement of financial accounting standards 财务会计准则公告financial accounting standards board 财务会计准则委员会financial executives 财务经理fiscal year 财务年度financial strength 财务实力financial income and expense 财务收益与费用financial data 财务数据financial position 财务状况confer 参见engage in 参与participating stock 参与分配的优先股salvage value 残值store 仓库strta 层，级error correction 差错订正units-of-production method 产量法sinking fund 偿债基金plant and equipment 厂场设备transcribe 抄录paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本obsolescence 陈旧，过时competent personnel 称职的人员cost-to-retail price percentage 成本对零售价比率cost method 成本法cost accounting 成本会计cost structure 成本结构flow of costs 成本流动cost-benefit data 成本-效益数据programming 程序编制holder 持票人bearer 持票人going concern 持续经营stampings 冲压件financing activities 筹资活动，理财活动publisher 出版商maker 出票人in addition to 除……外other than 除……外，除了storage tank 储存罐dispose 处置，清理punched card 穿孔卡perforate 穿孔于minor parts 次要零件storage 存储stock 存货inventory turnover 存货周转率NSF（not sufficient funds）存款不足continuity of existence 存在的连续性Dcode letter 代号字母in place of 代替factor 代替supersede 代替，取代credit 贷记stock dividend to be issued 待发行股票股利one-transaction perspective 单项交易观点，单一交易观点maturity date 到期日equivalent 等同的，等同物，当量elimination 抵消，消除mortgage 抵押local 地方site 地基earthquake 地震deferred credit 递延货项deferrals 递延项目opinion No.17 第17号意见书enter contract 缔结契约electronic data processing system 电子数据处理系统store fixtures 店面装置purchase order 订货单purchase order 订货单，订购单department stores 订货商店promise 订约，允诺periodic inventory system 定期盘存制director 董事会board of directors 董事会property 动产sole proprietorship 独资short-term liquidity 短期偿债能力contra account 对抵账户，对销账户consideration 对家，报酬majority 多数股权majority investor 多数股权投资者，控股投资者diverse 多种多样的Eauthorized stock 额定股本rather than 而不是invoice register 发票登记薄Fdetect 发现，察觉F.O.B shipping point 发运地（站）交货legal jurisdiction 法定管辖范围legal restrictions 法律约束court decree 法庭判决spectrum 范围scheme 方案，计划guideline 方针，准则realty agency 房地产经纪人extraordinary items 非常项目nongovernment body 非政府机构expense 费用appropriation 分拨division of labor 分工segregation 分开segregate 分开ledger 分类账classification and sorting 分类整理denominator 分母assignment of responsibility 分派责任apportion 分配，摊配sharing agreement 分配协议fraction 分数subdivision 分支numerator 分子service charge 服务费service enterprise 服务业企业subsidiary ledger 辅助分类账，明细分类账auxiliary equipment 辅助设备cash on delivery 付款提货negative goodwill 负商誉liability 负债liability 负债double-entry bookkeeping system 复式记账法，复式记账系统complexity 复杂性complex capital structure 复杂资本结构Gbetterment 改良concept 概念preferable 更可取的payroll 工薪pay envelope 工薪袋payroll register 工薪登记表payroll accounting 工薪会计payroll tax 工薪税pay period 工薪支付期wage-bracket table 工资-税级表performance 工作成绩，业绩worksheet 工作底表，工作底稿utilities expense 公共事业费accounting principle 公认会计原则corporation acquisition 公司并购，公司收购intercompany transaction 公司间交易public utility 公用事业public accounting 公众会计，注册会计师业务functional currency 功能货币supplies' catalogs 供应商商品目录purchasing department 购货部门purchase invoice 购货发票net purchases 购货净额purchases returns and allowances 购货退让及折扣transportation in 购货运费purchases discounts 购货折扣purchase method 购买法，购并法purchases journals 购买日记账gross profit method of estimating inventories 估计存货的毛利法capital stock 股本stockholder 股东corporation 股份有限公司stock dividend 股票股利stock-option 股票期权stock options 股票期权fixed assets 固定资产gain（loss）on sale of fixed assets 固定资产出售利得（损失）customer 顾客consultant 顾问individual employee earnings records 雇员个人工薪记录affiliated company 关联公司pipeline 管道administrative expense 管理费用managerial accounting 管理会计administrative control 管理控制throughout 贯穿customary matters 惯常业务convention 惯例extensive 广泛的advertising expense 广告费in the final analysis 归根到底，总之prescribed managerial policies 规定的管理方针international accounting 国际会计elapse 过去post 过账，誊账posting reference 过账备查，过账记号Hfeasible 行得通的quotation 行情表consolidate 合并logically 合乎逻辑地，理所当然地partnership 合伙aggregate 合计的last-in，first-out 后进新出uncollectible accounts expense 坏账费用bad debts expense 坏账费用loss from uncollectible accounts 坏账损失environmental accounting 环境会计foreign exchange gains or losses 汇兑损益，汇兑利得或损失exchange rate 汇率money order 汇票draft 汇票marital status 婚姻状况contingent liability 或有负债monetary-nonmonetary method 货币性与非货币性项目法monetary assets and liabilities 货币性资产与负债freight collect 货到收运费credit memo 货项通知单，货记通知单K（会计……）accounting 会计，会计学committee on accounting procedure 会计程序委员会accounting equation 会计等式，会计平衡式，会计方程式accounting process 会计过程，会计处理方法accounting activity 会计活动accounting control 会计控制accounting period 会计期间accountant 会计人员public accounting firms 会计师事务所accounting cycle 会计循环accounting principles board 会计原则委员会accounting principle board 会计原则委员会accountability 会计责任accounting entity 会计主体Jagency 机构，经理人on demand （票据）即期（支付）spot rate 即期汇率design 计划，设计，意图，打算measuring unit 计量单位calculator 计算器interest bearing 计息的neither nor 既不又不overtime pay 加班工资adding machine 加法机weighted average 加权平均lubrication 加润滑油accelerated depreciation method 加速折旧法assumption 假设price lists 价目表contend 坚决主张indirect quote 间接标价subtract 减去impairment loss 减值损失simple capital structure 简单资本结构in short 简言之，总之constructed assets 建造资产key-driven equipment 键盘式装置设备transaction 交易，会计事项access 接近bring……to light 揭露savings 节约result 结果，成果clear 结清，结算，交换票据closing procedure 结帐程序post-closing trial balance 结帐后试算表debit 借机IOU 借据debit memo 借项通知单operation 经营，操作operating results 经营成果operating activities 经营活动，营业活动operational efficiency 经营效率performance 经营业绩net loss 净亏损net income 净收益dishonor 拒付protest fee 拒付证书费specific identification 具体辨认decision making 决策Korganization cost 开办费draw up 开立（票据等）expenditure 开支，花费plausible 看来有理由的comparable 可比的，类似的cost of goods available for sale 可供销售的商品成本alternative 可供选择的negotiable 可流通的realizable 可实现的convertible preferred stock 可转换优先股convertible debt 可转换债券transferability 可转移性objectivity 客观性control account 控制账户，统驭账户，统制账户treasury stock 库存股本，库存股份multinational company 跨国公司Lfamily 类属accumulate 累积cumulative balance 累计余额accumulated depreciation 累计折旧historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率interest coverage 利息保障范围interest allowance 利息补贴interest expense 利息费用interest income 利息收益by means of 利用，依靠，通过federal 联邦federal 联邦的federal insurance contributions act 联邦社会保险税法affiliated group 联营集团two-column account 两栏式账户two-transactions perspective 两项交易观点enumerate 列举retail price 零售价格retail businesses 零售商店petty cash 零用现金retained earnings 留存收益，保留盈利current ratio 流动比率current liability 流动负债current-noncurrent method 流动与非流动项目法current asset 流动资产logic 逻辑判断的discharge 履行，清偿attorneys' fees 律师事务费Mvendor 卖主expire 满期，耗尽，失效dividend yield 每股股利与每股市价比率，股利获取dividend payout ratio 每股股利与收益比率，股利支付率price-earning ratio 每股市价与收益比率，市盈率earning per share 每股收益额fully diluted earnings per share 每股完全稀释收益额primary earnings per share 每股原先收益额annually 每年地american institute of certified public accountants 美国注册会计师协会immune 免受影响的par value 面值face value 面值excess of par value over amount paid 面值超过缴入资本的部分portray 描述，描绘nominal interest rate 名义利率wear 磨损parent 母公司rule of thumb 拇指法则，经验规律F.O.B destination 目的地交货，到达站交货Ntax returns 纳税申报单internal control 内部控制internal auditing 内部审计draw （up）拟好，编好deficits 逆差annual interest rate 年利率sum-of-the-year's-digits method 年数总和法misappropriation 挪用Papprove 批准face value 票面价值frequency 频繁程度mix 品种构成balance sheet 平衡表，资产负债表average exchange rate 平均汇率average collection period 平均收帐期evaluate 评价surface paving 铺筑的路面common stock 普通股rate of return on common stockholders' equity 普通股股东权益收益率earnings per share of common stock 普通股每股收益额general journal 普通日记账Qbeginning inventory 期初存货forward exchange contract 期汇合同ending inventory 期末存货closing rate 期末汇率sundry items 其他项目business venture 企业correction of prior period inventory error 前期盘存差错订正potential 潜力，潜能potential 潜在的，可能的cuttings 切削件disposition data 清理数据liquidation value 清算价值purchase requisition 请购单replace 取代acquisition 取得expedient 权宜的做法equity ratio 权益比率equity method 权益法pooling of interest method 权益结合法，权益入股法accrual basis 权责发生制globalization 全球化recognized value 确认价值Rhuman resources accounting 人力资源会计stock warrants 认股权journal 日记账calendar-year 日历年度aspect 容貌，样式，表现形式meet 如期偿付software 软件Sbrand 商标trademark 商标，商标权firm 商行，企业flow of goods 商品流动merchandising company 商业公司goodwill 商誉marketable securities 上市证券，有价证券minority 少数股权minority interest 少数股权，少数股东权益sales on credit terms 赊销credit term 赊账条件stated value 设定价值design cost 设计成本social accounting 社会会计auditing 审计auditor 审计员productivity ratio 生产能力比率residual 剩余的temporal method 时态法，时间量度法proceeds 实得收入effective interest method 实际利息法physical protection 实物保护physical inventory counts 实物盘点necessitate 使成为必须involve（in）使卷入warrant 使有理由market value 市场价值casualty loss 事故损失event 事件firm 事务所trial balance 试算平衡表，试算表appropriate 适当的，相应的cash basis 收付实现制receiving report 收货报告receiving report 收货报告，收货单receiving department 收货部门revenue 收入income statement 收益表，损益表income summary 收益汇总，损益汇总manual filing 手工归档style-affected 受式样影响的authorization 授权attribute 属性attribute 属性bundle 束，捆，集合体datapreparation 数据准备double-declining-balance method 双倍率递减余额法tax accounting 税务会计surplus 顺差serial number 顺序编号private accounting 私人企业会计quick ratio 速动比率extension 算出或转来的金额。
会计 专业英语词汇
financial（adj） banking（adj）
invest(V) rent（orl）
promote(V)
42 43 44 45 46 47 48 49 50
macrotrade theory method practice principle fundamental concept tourism
(V) optimal allocate（V） distribute （V） summarize（V） analysize（V） reasoning（V） envaluate（V） conclude（V） effective（adj） efficient （adj）
（adj）
autorize （V）授权
Section 5 管理学 1 situation 2 contribution 3 flexible 4 fixable 5 adapt
情景，情况 贡献 有弹性的 固定的 调节/调整
contribute（V）
6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48
挑战 环境/境遇 环境/自然环境 表现，行为，业绩 优点 缺点 优先顺序，优先级 时间表，计划表 专家 专家意见 决定 分解 个体的 公共的 决定 头脑风暴，集思广益 邀请 建议 提议 劝告 图谋 细节 框架 指导方针 投票，选票 预测 量化 定量的 定性的 数量 边际,利润 期望 代理商 操纵，实施 检查 周期 测量 评价 估计 评估 评估 结构 任命，约会
钱(现金) 钱（总称） 钱（硬币） 钱（纸币） 钞票 总公司 总部 分支 分支 子公司 跨国的 海外的 注册 咨询 标准化 中心化 一体化 多元化 重组 兼并 联合 收购 剥离
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 princip一le般s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 Bo国ar际d 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 a nd 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-salesecurity 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Reportform 报告式Retainedearnings 留存收益Sharecapital 股本Short-term investment 短期投资Single-step form 单步式Taxes payable 应交税金Treasurybill 一年以内短期国债Treasury n ote 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Unearnedrevenue 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Direct labor 直接人工Direct material 直接材料Dividend receivable 应收股利Equity investment 权益投资Finished goods 产生品First-in first-out 先进先出法Fixed production overhead 固定制造费用Import duty 进口税金Interest receivable 应收利息IOU 借据Last-in last-out 后进先出法Lower of cost and net realizable value 成本与可变现净值孰低法Maturity date 到期日Moving or cumulative w eighted average 移动加权平均Net realizable value 可变现净值Notes receivable 应收票据Overdraft 银行透支Overtime premium 加班津贴Past due 过期Periodic system 定期盘存制Perpetual system 永续盘存制Petty cash fund 备用金Prudence concept 谨慎性原则Raw material 原材料Rebate 回扣Redeemable preference shares 可赎回优先股Retail method 零售价法Reverse 转回Selling cost 销售费用Specific identification 个别认定法Standard cost 标准成本Subsidiary record 明细记录Supplies 无聊，价值较低的材料Trade discount 商业折扣Trade receivable 应收账款Variableproductionoverhead 可变制造费用Work in progress 在产品Write down 减记六．投资，固定资产与无形资产Amortize 摊销Amortize cost 摊余成本Arm’s length transaction 公平交易Available-for-sale investments 可供出售投资Capitalize 资本化Carrying amount 账面价值Consolidated financial statements 合并财务报表Control 控制Depreciable amount 应计折旧额Derecognize 终止确认Effective interest rate method 实际利率法Equity method 权益法Estimated residual value 预计残值Fair value 公允价值Financial asset 金融资产Financial instrument 金融工具Fixed or float interest rate 固定或浮动利率Held on freehold 拥有所有权Held on leasehold 又有使用权Held-to-maturity investments 持有至到期投资Identifiable 可辨认Impairment 减值Internally generated 自创Investee 被投资方Investment income 投资收益Investment property 投资性房地产Knowledgeable willing parties 熟悉情况，自愿的双方Ordinary shares 普通股Parent company 母公司Physical substance 实物形态Quoted market price 市场报价Recoverable amount 可回收金额Reducing balance method 余额递减折旧法Research and development costs 研究和开发支出Revaluation surplus 重估增值Evaluation 重估Significant 重大影响Straight-line-method 直线法或年限平均法Subsidiary company 子公司Sum-of-the-year digits method 年数综合法Surplus cash 现金盈余Write off 注销记为费用七．负债Adjunct account 附属账户At par 平价Bonus 奖金Book value(carrying value) 账面价值Callable bonds 可提前赎回债券Cash discount 现金折扣Cash dividend 现金股利Compound instrument 混合股利Deferred revenue 递延收入Discount rate 折现率Discount 折价Face value 面值Good&ServiceTax(GST) 货物和劳务税Gross price method 总价法Income tax 所得税Indirect taxation 间接课税Installment 分期Interest-bearing 带息，附息Leverage 杠杆Lien 留置权，质权Mortgage bonds 抵押债券Net price method 净价法Notes payable 应付票据Payroll tax 工资薪金税Premium 溢价Provision 准备Retained earnings 留存收益Sales tax 销售税Social security and unemployment insurance 社会保障税和失业保险金Tax authorities 税务机关Tax deduction 税前抵扣Value Added Tax 增值税Warrant 认股权Warranty 产品质保Yield 收益率Zero-coupon bonds 零息债券八．所有者权益Additional paid-in capital 股本溢价Callability 可赎回优先股Cash dividend 现金股利Common stock 普通股Convertibility 可转换（优先股）Cost flow assumption 成本流转假设Cost method 成本法Cumulative 积累（优先股）Declaration date 股利宣告日Fair market value 公允市价Legal capital 法定资本Limited liability 有限责任Liquidate 清算Par value method 面值法Par value 面值Participation 参加（优先股）Payment date 股利支付日Securities Law 证券法Shareholders or stockholders 股东Shares outstanding 流通在外的股份Stock dividend 股票股利Stock dividend distributable 应付股票股利Stock option 股票期权Stock split 股票分割Treasury stock 库存股九.经营成果Associating cause and effect 因果关系配比Cash discount 现金折扣Commission 销售佣金Consideration 对价Cost of sales 销售成本Dealer 经销商Department store 百货商店Gross amount 总额Immediate recognition 立即确认Installment sales 分期收款销售Matching 配比Nominal value 名义价值Ordinary operating activities 经常经营活动Refund 退款Sales allowance 销售折让Sales returns 销售退回Shipping cost 运费Systematic and rational allocation 系统合理分摊Trade discount 销售折扣Value-added tax 增值税Volume rebate 数量折扣Warranty cost 产品质量保证费用Written off 注销十. 财务报表分析Accounting policy 会计政策Asset turnover 资产周转率Auditors’ report 审计报告Base amount 基数Base year 基期或期年Business risk 经营风险Chairman ’ s statement 董事长报告Common-size statement 统一量度式财务报表，同比报Comparative statement 比较报表Credit scoring 信用评级Cross-sectional comparison 同行业比较Director ’ report 董事会报告DuPont system 杜邦分析系统Economic environment 经济环境Financial asset 财务资产Financial leverage 财务杠杆Financial ratio 财务比率Government statistics 政府统计数据Net income to sales 销售净利润Net profit margin 边际净利率Ratio analysis 比率分析Return on assets(ROA) 资产报酬率Return on equity(ROE) 权益资产报酬率Return on sales(ROS) 销售资产报酬率Time-series comparison 时间序列比较Trend a nalysis 趋势分析Working capital 营运资本十一. 成本要素Allocation rate 分配率Clock card 工时卡Cost A llocation 成本分配Cost object 成本对象Cost T racing 成本汇集Department overhead 部门制造费用Direct labor 直接人工Direct material 直接材料Direct method 直接分配法Indirect labor 间接人工Indirect material 间接材料Manufacturing overhead 制造费用Payroll system 工资系统Reciprocal method 交互分配法Step-down method 顺序分配法十三.管理会计Budgeted balance sheet 预算资产负债表Budgeted statement of cash flows 预算现金流量表Capital expenditures budget 资本支出预算Cash budget 现金预算Cost center 成本中心Cost of goods sold budget 产品销售成本预算Direct labor budget 直接人工预算Direct material budget 直接材料预算Efficiency variance 效率差异Favorable variance 有利差异Financial budget 财务预算Fixed overhead capacity variance 固定性制造费用能量差异Fixed overhead expenditure varia固nc定e 性制造费用耗费差异Fixed overhead variance 固定性制造费用差异Investment center 投资中心Labor cost variance 人工成本差异Labor efficiency variance 人工效率差异Labor rate variance 人工工资率差异Material cost variance 材料成本差异Material price variance 材料价格差异Material usage variance 材料使用差异Operating budget 经营预算Overhead budget 间接费用预算Price standards 价格标准Price variance 价格差异Production budget 生产预算Profit center 利润中心Quantity standards 数量标准Responsibility center 责任中心Revenue budget 收入预算Revenue center 收入中心Sales forecast 销售预测Unfavorable variance 不利差异Unit standard cost 标准单位成本Variable overhead efficiency variance 变动性制造费用效率差异Variable overhead expenditure variance 变动性制造费用耗费差异Variable overhead variance 变动性制造费用差异。
关于会计专业的中文词汇
关于会计专业的中文词汇一、资产类。
1. 库存现金（kù cún xiàn jīn）：名词。
指企业持有可随时用于支付的现金限额，存放在企业财会部门由出纳人员经管的现金，包括人民币现金和外币现金。
2. 银行存款（yín háng cún kuǎn）：名词。
企业存放在银行或其他金融机构的货币资金。
3. 应收账款（yīng shōu zhàng kuǎn）：名词。
企业在正常的经营过程中因销售商品、产品、提供劳务等业务，应向购买单位收取的款项。
4. 原材料（yuán cái liào）：名词。
是指企业在生产过程中经加工改变其形态或性质并构成产品主要实体的各种原料及主要材料、辅助材料、燃料、修理备用件、包装材料、外购半成品等。
5. 固定资产（gù dìng zī chǎn）：名词。
指企业为生产商品、提供劳务、出租或经营管理而持有的，使用寿命超过一个会计年度的有形资产。
二、负债类。
1. 短期借款（duǎn qījiè kuǎn）：名词。
企业向银行或其他金融机构等借入的期限在1年以下（含1年）的各种借款。
2. 应付账款（yīng fù zhàng kuǎn）：名词。
企业因购买材料、商品或接受劳务供应等经营活动应支付的款项。
3. 应付职工薪酬（yīng fù zhí gōng xīn chóu）：名词。
企业根据有关规定应付给职工的各种薪酬。
4. 长期借款（cháng qījiè kuǎn）：名词。
企业向银行或其他金融机构借入的期限在1年以上（不含1年）的各项借款。
三、所有者权益类。
1. 实收资本（shí shōu zī běn）：名词。
企业按照章程规定或合同、协议约定，接受投资者投入企业的资本。
2. 资本公积（zī běn gōng jī）：名词。
会计专业词汇
会计专业词汇
1. “资产”呀，这就像是你拥有的宝贝们！比如说，你买了一栋房子，这房子就是你的资产，能给你带来价值和安全感呢！
2. “负债”，哎呀，就好像背着个小包袱。
比如你借了钱还没还，这就是你的负债，是不是感觉有点压力呀！
3. “所有者权益”，嘿，这可以理解为真正属于你的东西。
就像你自己努力工作赚的钱，那可完完全全属于你自己，这就是所有者权益哟！
4. “收入”哇，那不就是开心的进账嘛！像是你工作发了工资，这钱开开心心就进了你的口袋，这就是收入呀！
5. “成本”，好比为了得到某个东西付出的代价。
比如你做个生意，买材料花费的钱就是成本呢。
6. “利润”，哈哈，那可是努力后的甜蜜果实！比如你卖东西赚的钱减去成本，剩下的就是利润啦，是不是很让人开心呀！
7. “会计凭证”，这就像个记录小天使呀！每一笔账都靠它来记载，像个忠诚的小伙伴。
比如买东西的发票，那就是会计凭证哟！
8. “账薄”，哎呀呀，这不就是个大账本嘛。
所有的账目都整整齐齐在里面呢，就像一个大仓库把东西都归置好了。
9. “财务报表”，哇塞，这可是个大总结呀！资产、负债、收入等等都在里面清楚呈现，就像一份全面的成绩单呢！
我觉得这些会计专业词汇真的很有意思呀，理解了它们就能更好地搞懂财务状况啦！。
会计专业术语词汇表
会计专业术语词汇表AAccelerated depreciation method 加速折旧法Account 账户Account form 账户式资产负债表Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting cycle 会计循环Accounting equation 会计方程式，会计恒等式Accounting period concept 会计期间假设；会计结算期假设Accounting system 会计制度；会计体系Accounts payable subsidiary ledger 应付账款明细分类账Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率；应收账款周转次数Accrual basis 应计制；应收应付制；权责发生制Accrued expenses 应计费用；应付（未付）费用Accrued revenues 应计收入；应收未收收益Accumulated depreciation account 累计折旧账户Acid-test ratio 酸性测试比率Activity base 作业基础Activity drivers 作业驱动因素Activity-based costing 作业成本法Adjusted trial balance 调整后试算平衡表Adjusting entries 调整分录Adjusting process 调整过程Administrative expenses(general expenses) 管理费用Aging the receivables 应收账款账龄Allowance method 备抵法Amortization 摊销；摊提Annuity 年金Appropriation 不用于分派股利的留存收益Assets 资产A vailable-for-sale security 正供出售的证券A verage rate of return 平均收益率BBalanced scorecard 平衡记分卡Balance of the account 账户余额Balance sheet 资产负债表Bank reconciliation 银行往来对账Betterment 改良支出Bond 债券Bond indenture 债券信托契约Book value 账面价值Book value of a fixed asset 固定资产账面价值Boot 补价Bottleneck 瓶颈Break-even point 盈亏平衡点；保本点Budget 预算Budget performance report 预算绩效报告Business 公司Business entity concept 经营实体假设Business stakeholder 公司利益相关者Business transaction 经营业务CCapital expenditure 资本性支出Capital expenditures budget 资本性支出预算Capital investment analysis 资本投资分析Capital leases 融资租赁Capital rationing 资本的合理分配Carrying amount 账面金额Cash 现金Cash basis 收付实现制Cash budget 现金预算Cash dividend 现金股利Cash equivalents 现金等价物Cash flows from financing activities 筹资活动引起的现金流量Cash flows from investing activities 投资活动引起的现金流量Cash flows from operating activities 经营活动引起的现金流量Cash payback period 现金回收期Cash payments journal 现金付款日记账；现金支出日记账Cash receipts journal 现金收款日记账；现金收入日记账Cash short and over account 现金余缺账户；现金溢短账户Chart of accounts 会计科目表；账户一览表Closing entries 结账分录Common-size statement 共同尺度报表Common stock 普通股Comprehensive income 综合收益；全面收益Consolidation 合并；联合Continuous budgeting 连续预算；永续预算Contra accounts 抵消账户Contra asset 资产抵消账户Contract rate 约定利率；票面利率Contribution margin 贡献毛益Contribution margin ratio 贡献毛益率Controllable expenses 可控费用Controllable variance 可控差异Controller 总会计师;总监Controlling account 统制账户；控制账户Conversion costs 加工成本Copyright 版权；著作权Corporation 公司；股份有限公司Cost 成本Cost accounting system 成本会计制度Cost allocation 成本分摊Cost behavior 成本性态；成本特性Cost center 成本中心Cost concept 成本概念Cost method 成本法Cost of goods sold 销货成本；商品销售成本Cost of goods sold budget 商品销售成本预算Cost of merchandise sold 商品销售成本Cost of production report 生产成本报告Cost per equivalent unit 单位约当产量成本Cost price approach 成本价格法Cost variance 成本差异Cost-volume-profit chart 成本-产销量-利润图；本-量-利图Credit 贷方；贷方余额；把……记入贷方Credit memorandum 贷方通知单；贷项通知单Cumulative preferred stock 累计优先股Currency exchange rate 货币汇率Current assets 流动资产Current liabilities 流动负债Current ratio 流动比率Currently attainable standards 现行可达标准；当前可达标准DDebit 借方；借方余额；记入借方Debit memorandum 借方通知单；借项通知单Decentralization 分权经营Declining-balance depreciation method 余额递减折旧法；递减余额折旧法Deferred expenses 延期费用；递延费用Deferred revenues 递延收入；递延收益Deficit 亏损账；赤字账Defined benefit plan 定额养老金计划Defined contribution plan 固定分担额退休金计划Depreciation 折旧Depreciation expense 折旧费Differential analysis 差异分析；差量分析Differential revenue 差别（营业）收入Direct labor cost 直接人工成本Direct labor time variance 直接人工工时差异Direct material cost 直接（原）材料成本Direct materials purchases budget 直接（原）材料采购预算Direct materials quantity variance 直接（原）材料数量差异Direct method 直接法Direct write –off method 直接冲销法；直接注销法Discontinued operations 已终止经营Discount 贴现利息；折价；折旧Discount rate 贴现率Dishonored note receivable 拒付的应收票据Dividends per share 每股股利Dividend yield 股息收益；股息报酬率Division 部门Doomsday ratio 现金比率Double-entry accounting 复试记账法Drawing 提款EEarnings per share(EPS) on common stock 普通股每股收益Effective interest rate method 实际利率法Effective rate of interest 实际利息率Electronic funds transfer(EFT)电子资金转账系统（制度）Elements of internal control 内部控制要素Employee fraud 雇员欺诈行为Employee’s earnings record 雇员收入档案Equity method 权益法Equity security 权益证券Equivalent units of production 约当产量Ethics 伦理Expenses 费用；支出；开支Extraordinary items 非常项目；特殊项目Extraordinary repair 非常修理；特别修理FFactory overhead cost 工厂间接费用成本FICA tax 联邦社会保险税（美国）Financial accounting 财务会计Financial Accounting Standards Board（FASB）财务会计准则委员会（美国）Finished goods ledger (制)成品分类账；产成品分类账First-in, First-out(FIFO) method 先进先出法Fiscal year 会计年度；财政年度Fixed assets 固定资产Fixed costs 固定费用Flexible budget 弹性预算；可变预算FOB(free on board) destination 目的地交货（价格）FOB(free on board) shipping point 装运港交货（价格）Free cash flow 自由现金流Fringe benefits 额外津贴；附加福利Future value 未来值；终值GGeneral journal 普通日记账General ledger 总账；总分类账Generally accepted accounting principles(GAAP) 会计公认准则Goal conflict 目标冲突Goodwill 商誉Gross pay 工资总额；工薪总额Gross profit 毛利润Gross profit method 毛利润法HHeld-to-maturity security 到期前一直持有的证券High-low method 高低点法Horizontal analysis 水平分析法IIncome from operation(Operating income)营业利润；经营利润Income statement 利润表；损益表Income summary 利润汇总账户Indirect method 间接法Inflation 通货膨胀Intangible assets 无形资产Internal controls 内部控制Internal rate of return method 内部收益率法；内含收益率法inventory shrinkage 存货损耗Inventory turnover 存货周转率Investment center 投资中心Investments 投资科目Investments turnover 投资周转率Invoice 发票；发货单JJob cost sheet 分批成本计算单；定单成本账Job order cost system 分批成本制度；定单成本制度Journal 分录簿Journal entry 日记账分录Journalizing 编制分录Just-in-time processing 适时生产制LLast-in, first-out (LIFO) method 后进先出法（LIFO）Ledger 总分类账Leverage 杠杆效应；举债经营率Liabilities 负债；债务Long-term liabilities 长期负债；长期债务Loss from operations 营业（经营）亏损Lower-of-cost-or-market(LCM) method 成本与市价孰低法M Managerial accounting 管理会计Managers 经理（人员）；管理者；主管Manufacturing businesses 制造公司；生产公司Manufacturing cells 集成制造单元Margin of safety 安全边际Market price approach 市场价格法；市价法Markup 加价Master budget 总预算Matching concept 配比原则Materially concept 重要性原则Materials inventory (原)材料盘存；物资库存Material ledger （原）材料明细分类账Materials requisitions 领料单Maturity value 到期值Merchandise inventory 商品存货；商品库存Merchandising business 商业公司（企业）Merger 兼并；合并Minority interest 少数股权Mixed cost 混合性成本Multiple-step income statement 多步式利润表N Natural business year 自然营业年度Negotiated price approach 协议价格法；协商价格法Net income 净利润Net loss 净亏损Net pay 工资净额；实付工资Net present value method 净现值法Net realizable value 可变现净值；净变现值Nonparticipating preferred stock 非参加分红的优先股；无分红权的优先股Notes receivable 应收票据Number of days’sales in receivables 应收销售款周转天数；应收销售款在途天数Number of days’sales in inventory 存货周转天数Number of times the interest charges are earned 净利润相对于利息的倍数OObjective concept 客观性原则Operating leases 营业（经营）租赁Operating leverage 营业（经营）杠杆（率）Opportunity cost 机会成本Other expenses 其他费用；其他支出Other income 其他收益；其他收入Outstanding stock 发行在外的股票；流通在外的股票Overapplied factory overhead 多分配制造费用；多分配间接费用Owner’s equity 业主权益；业主产权PPaid-in capital 实收资本；实缴资本Par. 平价；票面价值Parent company 母公司Partnership 合伙公司；合营公司Patents 专利；专利权Payroll 工薪总额；工资总额Payroll register 工资表；工薪登记表Period costs 期间成本；期间费用Periodic inventory system 实地盘存制Perpetual inventory system 永续盘存制Physical inventory 实地盘存Pooling-of-interests method 权益联营法；利益共享经营法Post-closing trial balance 结账后试算表Posting 过账Postretirement benefits 退休后的福利权利Predetermined factory overhead rate 预定制造费用率Preferred stock 优先股Premium 溢价；升水Prepaid expenses 预付费用；预支费用Present value 现值present value concept 现值概念Present value index 现值系数Present value of an annuity 年金现值Price-earnings ratio 市盈率Prior-period adjustments 前期调整Proceeds 贴现净收入Process cost system 分步成本法Process manufactures 工序制造商Product cost concept 产品成本概念Product cost 生产成本Production budget 生产预算Profitability 盈利能力Profit centre 利润中心Profit margin 销售利润率Profit-volume chart 利润-销售量图；利-量图Promissiory note 本票；期票Property, plant, and equipment 财产、厂房和设备Proprietorship 独资公司Purchase method 购买法；盘购法Purchases discounts 购货折旧Purchase journal 购货日记账Purchase returns and allowances 购货退回及折让QQuick ratio 速动比率Quick assets 速动资产RRate earned on common stockholders’ equity 普通股东权益报酬率Rate earned on stockholders’ equity 股权收益率Rate earned on total assets 总资产报酬率；总资产利润率Rate of return on investment (ROI) 投资报酬率；投资收益率Ratio of fixed assets to long-term liabilities 固定资产对长期负债之比Ratio of liabilities to stockholders’ equity 负债对股东权益比率；债务股权比率Ratio of net sales to assets 销售净额对资产比率Receivables 应收账款Receiving report 收货（料）单Relevant range 相关范围Report form 报告式Residual income 剩余收益；剩余所得Residual value 残值；剩余价值Responsibility accounting 责任会计Retail inventory method 零售价盘存法Retained earnings 留存收益Revenue 营业收入Revenue expenditures 收益性支出Revenue journal 营业收入日记账Revenue recognition concept 营业收入确认原则SSales budget 销货预算Sales discounts 销售折扣；销货折扣Sales mix 销售组合Sales returns and allowances 销货退回及折让Selling expense 销售费用；推销费用Services businesses 服务性公司Services department charges 服务部门费用；辅助部门费用Single-step income statement 单步式损益表Sinking fund 偿债基金Slide 移位Solvency 偿债能力；偿付能力Special journals 特种日记账Standard cost 标准成本Standard cost systems 标准成本制度Stated value 设定价值；公布价值Statement of cash flows 现金流量表Statement of owner’s equity 业主权益（变动）表；业主资本（变动）表Statement of stockholders ’equity 股票权益（变动）表；股东资本（变动）表Static budget 静态预算Stock 股本Stock dividend 股票股利；股票股息；股份红利Stock splict 股份分割；股票拆细Stockholders 股东Stockholders’ equity 股东权益Straight-line depreciation method 直线折旧法Subsidiary company 子公司；附属公司Subsidiary ledger 明细分类账Sum-of-the-years-digits depreciation method 年数总和折旧法Sunk cost 沉没成本TT account T形账户；“丁”字账户Target cost concept 目标成本法Taxable income 纳税所得；应税利润Temporary accounts 暂时账户；临时账户Temporary differences 暂计差额；临时差异Temporary investments 临时投资；暂时投资Theoretical standards 理论标准Theory of constraints( TOC) 约束理论Time tickets 工时卡Time value of money concept 货币的时间价值概念Total cost concept 总成本概念Trade discounts 商业折扣；批发折扣Trade-in allowance 贴换物折扣；折价物作价Trademark 商标Trading security 交易证券Transfer price 转让价格；内部调拨价格Transposition 易位；移项Treasury stock 库存股票；库存股份Trial balance 试算平衡表Two-column journal 两栏式日记账U Uncollectible accounts expense 坏账损失Underapplied factory overhead 少分配制造费用Unearned revenue 预收收入；递延收入Unit contribution margin 单位贡献毛利Unit of measure concept 计量单位假设Unites-of-production depreciation method 产量折旧法Unrealized holding gain or loss 未实现持有损益V V ariable cost concept 可变（变动）成本概念V ariable costing 变动成本计算法；可变成本计算法V ariable costs 变动成本；可变成本V ertical analysis 纵向分析；垂直分析V olume variance 产量差异；数量差异V oucher 付款凭单V oucher systems 付款凭单制WWorking capital 营运资本Work in process inventory 在制品盘存；在产品存货Work sheet 工作底稿Y Yield 产出率；投资实得率Z Zero-based budgeting 零基预算。
会计专业英语单词
会计专业英语词汇acceptance承兑account账户accountant会计员accounting会计accountingsystem会计制度accountspayable应付账款accountsreceivable应收账款accumulatedprofits累积利益adjustingentry调整记录adjustment调整administrationexpense管理费用advances预付advertisingexpense广告费agency代理agent代理人agreement契约allotments分配数allowance津贴amalgamation合并amortization摊销amortizedcost应摊成本annuities年金appliedcost已分配成本appliedexpense已分配费用appliedmanufacturingexpense己分配制造费用apportionedcharge摊派费用appreciation涨价articleofassociation公司章程assessment课税assets资产attorneyfee律师费audit审计auditor审计员average平均数averagecost平均成本baddebt坏账balance余额balancesheet资产负债表bankaccount银行账户bankbalance银行结存bankcharge银行手续费bankdeposit银行存款bankdiscount银行贴现bankdraft银行汇票bankloan银行借款bankoverdraft银行透支bankersacceptance银行承兑bankruptcy破产bearer持票人beneficiary受益人bequest遗产bill票据billofexchange汇票billoflading提单billsdiscounted贴现票据billspayable应付票据billsreceivable应收票据boardofdirectors董事会bonds债券bonus红利bookvalue账面价值bookkeeper簿记员bookkeeping簿记branchofficegeneralledger支店往来账户broker经纪人broughtdown接前broughtforward接上页budget预算by-product副产品by-productsales副产品销售capital股本capitalincome资本收益capitaloutlay资本支出capitalstock股本capitalstockcertificate股票carrieddown移后carriedforward移下页cash现金cashaccount现金账户cashinbank存银行现金cashondelivery交货收款cashonhand库存现金cashpayment现金支付cashpurchase现购cashsale现沽cashier出纳员cashierscheck本票certificateofdeposit存款单折certificateofindebtedness借据certifiedcheck保付支票certifiedpublicaccountant会计师charges费用chargeforremittances汇水手续费charter营业执照charteredaccountant会计师chattles动产check支票checkbookstub支票存根closedaccount己结清账户closing结算closingentries结账纪录closingstock期末存货closingthebook结账columnarjournal多栏日记账combination联合commission佣金commodity商品commonstock普通股company公司compensation赔偿compoundinterest复利consignee承销人consignment寄销consignor寄销人consolidatedbalancesheet合并资产负债表consolidatedprofitandlossaccount合并损益表consolidation合并constructioncost营建成本constructionrevenue营建收入contract合同controlaccount统制账户copyright版权corporation公司cost成本costaccounting成本会计costoflabour劳工成本costofproduction生产成本costofmanufacture制造成本costofsales销货成本costprice成本价格credit贷方creditnote收款通知单creditor债权人crossedcheck横线支票currentaccount往来活期账户currentasset流动资产currentliability流动负债currentprofitandloss本期损益debit借方debt债务debtor债务人deed契据deferredassets递延资产deferredliabilities递延负债delivery交货deliveryexpense送货费deliveryorder出货单demanddraft即期汇票demandnote即期票据demurragecharge延期费deposit存款depositslip存款单depreciation折旧directcost直接成本directlabour直接人工director董事discount折扣discountonpurchase进货折扣discountonsale销货折扣dishonouredcheck退票dissolution解散dividend股利dividendpayable应付股利documentarybill押汇汇票documents单据doubleentrybookkeeping复式簿记draft汇票drawee付款人drawer出票人drawing提款duplicate副本dutiesandtaxes税捐earnings业务收益endorser背书人entertainment交际费enterprise企业equipment设备estate财产estimatedcost估计成本estimates概算exchange兑换exchangeloss兑换损失expenditure经费expense费用extension延期facevalue票面价值factor代理商fairvalue公平价值financialstatement财务报表financialyear财政年度finishedgoods制成品finishedparts制成零件fixedasset固定资产fixedcost固定成本fixeddeposit定期存款fixedexpense固定费用foreman工头franchise专营权freight运费funds资金furnitureandfixture家俬及器具gain利益generalexpense总务费用generalledger总分类账goods货物goodsintransit在运货物goodwill商誉governmentbonds政府债券grossprofit毛利guarantee保证guarantor保证人idletime停工时间importduty进口税income收入incometax所得税incomefromjointventure合营收益incomefromsaleofassets出售资产收入indirectcost间接成本indirectexpense间接费用indirectlabour间接人工indorsement背书installment分期付款insurance保险intangibleasset无形资产interest利息interestrate利率interestreceived利息收入interofficeaccount内部往来intrinsicvalue内在价值inventory存货investment投资investmentincome投资收益invoice发票item项目job工作jobcost工程成本jointventure短期合伙journal日记账labour人工labourcost人工成本land土地lease租约leasehold租约ledger分类账legalexpense律师费letterofcredit信用状liability负债limitedcompany有限公司limitedliability有限负债limitedpartnership有限合伙liquidation清盘loan借款longtermliability长期负债loss损失lossonexchange兑换损失machineryequipment机器设备manufacturingexpense制造费用manufacturingcost制造成本marketprice市价materials原村料materialrequisition领料单medicalfee医药费merchandise商品miscellaneousexpense杂项费用mortgage抵押mortgagor抵押人mortgagee承押人movableproperty动产netamount净额netasset资产净额netincome净收入netloss净亏损netprofit纯利netvalue净值notes票据notespayable应付票据notesreceivable应收票据openingstock期初存货operatingexpense营业费用order订单organizationexpense开办费originaldocument原始单据outlay支出output产量overdraft透支openingstock期初存货operatingexpense营业费用order订单organizationexpense开办费originaldocument原始单据outlay支出output产量overdraft透支quotation报价rate比率rawmaterial原料rebate回扣receipt收据receivable应收款recoup补偿redemption偿还refund退款remittance汇款rent租金repair修理费reserve准备residualvalue剩余价值retailer零售商returns退货revenue收入salary薪金sales销货salereturn销货退回salediscount销货折扣salvage残值samplefee样品scrap废料scrapvalue残余价值securities证券security抵押品sellingcommission销货佣金sellingexpense销货费用sellingprice售价sharecapital股份sharecertificate股票shareholder股东shorttermloan短期借款soleproprietorship独资spareparts配件standardcost标准成本stock存货stocktake盘点stocksheet存货表subsidies补助金sundryexpense杂项费用supportingdocument附表surplus盈余suspenseaccount暂记账户taxableprofit可征税利润tax税捐temporarypayment暂付款temporaryreceipt暂收款timedeposit定期存款total合计totalcost总成本tradecreditor进货客户tradedebtor销货客户trademark商标transaction交易transfer转账transfervoucher转账传票transportation运输费travelling差旅费trialbalance电子表格trust信托turnover营业额unappropriatedsurplus未分配盈余unitcost单位成本unlimitedcompany无限公司unlimitedliability无限责任unpaiddividend未付股利valuation估价value价值vendor卖主voucher传票wagerate工资率wage工资wageallocationsheet工资分配表warehousereceipt仓库收据welfareexpense褔利费wearandtear秏损workorder工作通知单yearend年结。
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Direct labor 直接人工Direct material 直接材料Dividend receivable 应收股利Equity investment 权益投资Finished goods 产生品First-in first-out 先进先出法Fixed production overhead 固定制造费用Import duty 进口税金Interest receivable 应收利息IOU 借据Last-in last-out 后进先出法Lower of cost and net realizable value 成本与可变现净值孰低法Maturity date 到期日Moving or cumulative weighted average 移动加权平均Net realizable value 可变现净值Notes receivable 应收票据Overdraft 银行透支Overtime premium 加班津贴Past due 过期Periodic system 定期盘存制Perpetual system 永续盘存制Petty cash fund 备用金Prudence concept 谨慎性原则Raw material 原材料Rebate 回扣Redeemable preference shares 可赎回优先股Retail method 零售价法Reverse 转回Selling cost 销售费用Specific identification 个别认定法Standard cost 标准成本Subsidiary record 明细记录Supplies 无聊，价值较低的材料Trade discount 商业折扣Trade receivable 应收账款Variable production overhead 可变制造费用Work in progress 在产品Write down 减记六．投资，固定资产与无形资产Amortize 摊销Amortize cost 摊余成本Arm’s length transaction 公平交易Available-for-sale investments 可供出售投资Capitalize 资本化Carrying amount 账面价值Consolidated financial statements 合并财务报表Control 控制Depreciable amount 应计折旧额Derecognize 终止确认Effective interest rate method 实际利率法Equity method 权益法Estimated residual value 预计残值Fair value 公允价值Financial asset 金融资产Financial instrument 金融工具Fixed or float interest rate 固定或浮动利率Held on freehold 拥有所有权Held on leasehold 又有使用权Held-to-maturity investments 持有至到期投资Identifiable 可辨认Impairment 减值Internally generated 自创Investee 被投资方Investment income 投资收益Investment property 投资性房地产Knowledgeable willing parties 熟悉情况，自愿的双方Ordinary shares 普通股Parent company 母公司Physical substance 实物形态Quoted market price 市场报价Recoverable amount 可回收金额Reducing balance method 余额递减折旧法Research and development costs 研究和开发支出Revaluation surplus 重估增值Evaluation 重估Significant 重大影响Straight-line-method 直线法或年限平均法Subsidiary company 子公司Sum-of-the-year digits method 年数综合法Surplus cash 现金盈余Write off 注销记为费用七．负债Adjunct account 附属账户At par 平价Bonus 奖金Book value(carrying value) 账面价值Callable bonds 可提前赎回债券Cash discount 现金折扣Cash dividend 现金股利Compound instrument 混合股利Deferred revenue 递延收入Discount rate 折现率Discount 折价Face value 面值Good & Service Tax(GST) 货物和劳务税Gross price method 总价法Income tax 所得税Indirect taxation 间接课税Installment 分期Interest-bearing 带息，附息Leverage 杠杆Lien 留置权，质权Mortgage bonds 抵押债券Net price method 净价法Notes payable 应付票据Payroll tax 工资薪金税Premium 溢价Provision 准备Retained earnings 留存收益Sales tax 销售税Social security and unemployment insurance 社会保障税和失业保险金Tax authorities 税务机关Tax deduction 税前抵扣Value Added Tax 增值税Warrant 认股权Warranty 产品质保Yield 收益率Zero-coupon bonds 零息债券八．所有者权益Additional paid-in capital 股本溢价Callability 可赎回优先股Cash dividend 现金股利Common stock 普通股Convertibility 可转换（优先股）Cost flow assumption 成本流转假设Cost method 成本法Cumulative 积累（优先股）Declaration date 股利宣告日Fair market value 公允市价Legal capital 法定资本Limited liability 有限责任Liquidate 清算Par value method 面值法Par value 面值Participation 参加（优先股）Payment date 股利支付日Securities Law 证券法Shareholders or stockholders 股东Shares outstanding 流通在外的股份Stock dividend 股票股利Stock dividend distributable 应付股票股利Stock option 股票期权Stock split 股票分割Treasury stock 库存股九.经营成果Associating cause and effect 因果关系配比Cash discount 现金折扣Commission 销售佣金Consideration 对价Cost of sales 销售成本Dealer 经销商Department store 百货商店Gross amount 总额Immediate recognition 立即确认Installment sales 分期收款销售Matching 配比Nominal value 名义价值Ordinary operating activities 经常经营活动Refund 退款Sales allowance 销售折让Sales returns 销售退回Shipping cost 运费Systematic and rational allocation 系统合理分摊Trade discount 销售折扣Value-added tax 增值税Volume rebate 数量折扣Warranty cost 产品质量保证费用Written off 注销十. 财务报表分析Accounting policy 会计政策Asset turnover 资产周转率Auditors’ report 审计报告Base amount 基数Base year 基期或期年Business risk 经营风险Chairman’ s statement 董事长报告Common-size statement 统一量度式财务报表，同比报Comparative statement 比较报表Credit scoring 信用评级Cross-sectional comparison 同行业比较Director’ report 董事会报告DuPont system 杜邦分析系统Economic environment 经济环境Financial asset 财务资产Financial leverage 财务杠杆Financial ratio 财务比率Government statistics 政府统计数据Net income to sales 销售净利润Net profit margin 边际净利率Ratio analysis 比率分析Return on assets(ROA) 资产报酬率Return on equity(ROE) 权益资产报酬率Return on sales(ROS) 销售资产报酬率Time-series comparison时间序列比较Trend analysis 趋势分析Working capital 营运资本十一.成本要素Allocation rate 分配率Clock card 工时卡Cost Allocation 成本分配Cost object 成本对象Cost Tracing 成本汇集Department overhead 部门制造费用Direct labor 直接人工Direct material 直接材料Direct method 直接分配法Indirect labor 间接人工Indirect material 间接材料Manufacturing overhead 制造费用Payroll system 工资系统Reciprocal method 交互分配法Step-down method 顺序分配法十三.管理会计Budgeted balance sheet 预算资产负债表Budgeted statement of cash flows 预算现金流量表Capital expenditures budget 资本支出预算Cash budget 现金预算Cost center 成本中心Cost of goods sold budget 产品销售成本预算Direct labor budget 直接人工预算Direct material budget 直接材料预算Efficiency variance 效率差异Favorable variance 有利差异Financial budget 财务预算Fixed overhead capacity variance 固定性制造费用能量差异Fixed overhead expenditure variance固定性制造费用耗费差异Fixed overhead variance 固定性制造费用差异Investment center 投资中心Labor cost variance 人工成本差异Labor efficiency variance 人工效率差异Labor rate variance 人工工资率差异Material cost variance 材料成本差异Material price variance材料价格差异Material usage variance材料使用差异Operating budget 经营预算Overhead budget 间接费用预算Price standards 价格标准Price variance 价格差异Production budget 生产预算Profit center 利润中心Quantity standards 数量标准Responsibility center 责任中心Revenue budget 收入预算Revenue center 收入中心Sales forecast 销售预测Unfavorable variance 不利差异Unit standard cost 标准单位成本Variable overhead efficiency variance 变动性制造费用效率差异Variable overhead expenditure variance变动性制造费用耗费差异Variable overhead variance变动性制造费用差异。
会计基础专业词汇表
会计基础专业词汇表会计是一门涉及到许多专业术语和术语的学科，理解和掌握这些专业词汇对于学习会计和从事会计工作都非常重要。
本篇文章将为您提供一份会计基础专业词汇表，帮助您更好地理解和运用这些术语。
一、资产类词汇1. 资产（Assets）：指企业拥有的具有经济价值的资源或权益，包括现金、存货、固定资产等。
2. 负债（Liabilities）：企业所欠的债务或应实时或以后支付的款项。
3. 所有者权益（Owner's Equity）：企业所有者对于企业的资本投入和盈利的权益部分。
4. 流动资产（Current Assets）：指企业一年内能够转化为现金或其等值的资产，如现金、存货等。
5. 非流动资产（Non-current Assets）：指企业拥有的长期使用具有经济价值的资产，如土地、房屋等。
6. 流动负债（Current Liabilities）：指企业在一年内应付的债务，如应付账款、短期贷款等。
7. 非流动负债（Non-current Liabilities）：指企业在一年以上的时间内需要支付的债务，如长期借款、长期应付账款等。
二、成本类词汇1. 成本（Cost）：指企业购买或生产产品所支出的费用，包括直接成本和间接成本。
2. 直接材料（Direct Materials）：指产品中能够直接识别或者追溯到所生产的产品上的原材料。
3. 直接人工（Direct Labor）：指直接从事产品生产的劳动者所获得的报酬。
4. 间接材料（Indirect Materials）：指不直接用于产品的生产，但仍然具有一定经济价值的材料。
5. 间接人工（Indirect Labor）：指不直接参与产品制造过程的员工的劳动报酬。
三、财务报表类词汇1. 资产负债表（Balance Sheet）：反映企业在特定日期的资产、负债和所有者权益的状况。
2. 损益表（Income Statement）：反映企业在一定期间内的收入、成本和利润或亏损状况。
(完整版)会计专业英语词汇大全
会计专业英语词汇大全（一）一.专业术语Accelerated Depreciation Method 计算折旧时，早期所提的折旧大于后期各年。
加快折旧法主要包含余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总数折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 对付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按次序进行记录，归类，汇总和编表的全过程。
在连续的会计期间循环往复的循环进行Accounting equation 会计等式：财产= 欠债 + 业主权益Accounts receivable turnover 应收帐款周转率：一个期间的赊销净额/ 应收帐款均匀余额Accrual basis accounting 应记制，债权发生制：以应收对付为计算基础，以确立本期利润与花费的一种方式。
凡应属本期的利润于花费，无论其款项能否以收付，均作为本期利润和花费办理。
Accrued dividend 应计股利Accrued expense 应记花费：指本期已经发生而还没有支付的各项花费。
Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，公司速动财产与流动欠债的比率，又称quick ratioAcquisition cost 购买成本Adjusted trial balance 调整后试算表，指已作调整分录但还没有作结账分录的试算表。
Adjusting entry调整分录：在会计期末所做的分录，将会计期内因某些原由此不曾记录或未适合记录的会计事项予以记录入帐。
会计人员英文词汇
会计人员英文词汇
1.Accountant：会计师，这是最常见的用于描述从事会计工作的专业人员的词汇。
2.Bookkeeper：簿记员，通常负责日常的记账和账务管理工作。
3.Auditor：审计员，负责审查公司的财务报表，确保其准确性和合规性。
4.CPA (Certified Public Accountant)：注册会计师，这是一种具有特定资格和认证
的会计师。
5.Financial Accountant：财务会计，主要负责记录和报告公司的财务交易。
6.Management Accountant：管理会计，主要负责为内部管理提供财务信息和建
议。
7.Tax Accountant：税务会计，专门处理与税务相关的事务。
8.Forensic Accountant：法务会计，专注于通过会计手段解决法律问题，如欺诈调
查。
9.General Ledger Accountant：总分类账会计，负责维护公司的总分类账。
10.Accounts Payable Clerk：应付账款文员，负责处理公司的应付账款。
11.Accounts Receivable Clerk：应收账款文员，负责处理公司的应收账款。
会计相关英语专业词汇
acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合伙liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可征税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 电子表格trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结1、简化分批法每月发生的间接计入费用，先将其在基本生产成本二级账中，按成本项目分别累计起来，只有在有产品完工的那个月份，才对完工产品，按照其累计工时的比例分配间接计入费用，计算完工产品成本；而全部在产品应负担的间接计入费用，则以总数反映在基本成本二级账中，不进行分配，不分批计算。
会计专业英语词汇
会计专业英语词汇以下是一些常见的会计专业英语词汇：1.Accounting 会计2.Accounting Principles 会计准则3.Accruals 应计制4.Adjusting Entries 调整分录5.Allowance for Doubtful Accounts 坏账备抵6.Audit 审计7.Balance Sheet 资产负债表8.Bank Reconciliation 银行对账9.Bookkeeping 簿记10.Bottom Line 净利润11.Capital 资本12.Cash Flow Statement 现金流量表13.Chart of Accounts 会计科目表14.Consolidated Statement of Income and Retained Earnings 合并收益和留存收益表15.Cost Accounting 成本会计16.Debits and Credits 借项和贷项17.Financial Statement 财务报表18.General Ledger 总分类账19.Income Statement 利润表20.Journal Entries 日记账分录21.Ledger 分户账22.Management Accounting 管理会计23.Payroll Accounting 工薪会计24.Trial Balance 试算表25.Transaction 交易26.Variance Analysis 方差分析27.Worksheet 工作底稿28.Year-End Close 年终结算29.Asset 资产30.Liability 负债31.Owner's Equity 所有者权益32.Revenue 收入33.Expense 费用34.Depreciation 折旧35.Income Statement 利润表36.Balance Sheet 资产负债表37.Statement of Owner's Equity 所有者权益表。
财会英语词汇
在财务和会计领域，有一些专业术语和词汇是经常使用的。
以下是一些常用的财会英语词汇：1. Accountant -会计师2. Accounting -会计3. Bookkeeping -记账4. Budget -预算5. Cash flow -现金流量6. Chart of accounts -账户表7. Cost accounting -成本会计8. Credit -信用9. Debit -借方10. Equity -股东权益11. Expense -费用12. Financial statement -财务报表13. Fixed asset -固定资产14. Income -收入15. Journal entry -日记账目16. Ledger -分户账17. Liability -负债18. Net income -净收入19. Payroll -工资单20. Profit -利润21. Tax -税收22. Trial balance -试算平衡表23. Audit -审计24. Bank reconciliation -银行对账25. Depreciation -折旧26. Earnings per share -每股收益27. Financial ratio -财务比率28. Forecasting -预测29. Internal controls -内部控制30. Journal -日志31. Noncurrent asset -非流动资产32. Nonoperating income -非经常性收入33. Operating expense -营业费用34. Operating income -营业收入35. Owner's equity -所有者权益36. Payable -应付账款37. Receivable -应收账款38. Revenue -营业收入39. Statement of cash flows -现金流量表40. Statement of financial position -财务状况表41. Statement of income -收入表42. Statement of retained earnings -未分配利润表43. Transaction -交易44. Trial balance sheet -试算平衡表这些词汇是财务和会计专业的基础词汇，对于从事这一领域的工作的人来说非常重要。
会计的30个专业术语
会计的30个专业术语会计是一个涉及复杂的领域，其中有许多专业术语需要了解和运用。
以下是30个常见的会计专业术语及其解释。
1. 资产（Assets）：指企业拥有并能够支配的经济利益。
资产包括现金、应收账款、存货、固定资产等。
2. 负债（Liabilities）：指企业所欠的债务或应付的款项。
负债包括应付账款、借款、未付工资等。
3. 所有者权益（Owner's Equity）：指企业所有者对企业资产的权益。
所有者权益等于资产减去负债。
4. 利润（Profit）：指企业在一定时期内收入超过支出的金额。
利润是企业经营活动的核心指标之一。
5. 成本（Cost）：指企业购买或生产商品或服务所发生的费用。
成本包括直接成本、间接成本、固定成本和变动成本等。
6. 收入（Revenue）：指企业销售商品或提供服务所获得的现金或应收账款。
收入是企业经营活动的主要来源之一。
7. 费用（Expense）：指企业在生产或销售商品或提供服务过程中发生的费用。
费用包括人工费用、运输费用、管理费用等。
8. 折旧（Depreciation）：指企业固定资产因使用年限和技术进步而产生的价值减少。
折旧是企业在会计上确认的费用。
9. 摊销（Amortization）：指企业无形资产（如专利权、版权等）价值的减少。
摊销是企业在会计上确认的费用。
10. 应收账款（Accounts Receivable）：指企业向其他单位或个人销售商品或提供服务而尚未收到的款项。
11. 应付账款（Accounts Payable）：指企业购买商品或接受服务而尚未支付的款项。
12. 现金流量表（Cash Flow Statement）：指企业在一定时期内现金流入和流出的情况。
现金流量表反映了企业的现金状况和经营活动的现金流量。
13. 资产负债表（Balance Sheet）：指企业在一定时期结束时的资产、负债和所有者权益的情况。
资产负债表反映了企业的财务状况。
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Recordkeeping
簿记
Cost accounting
成本会计
Shareholders
股东
Costs
成本
Shares
股份
CRA
加拿大海关及税务总署
Single proprietorship
个人业主制企业
Ethics
道德
Social responsibility
社会责任
External auditing
短缺
Goods and services tax
商品服务税
Single-step income statement
单步式损益表
Gross margin
毛利
Trade discount
商业折扣
Gross margin ratio
毛利率
Transportation-in
购货运费
Gross profit
毛利
Transportation-out
销货运费
Gross profit ratio
毛利率
Wholesaler
批发商
第七章
English
中文
English
中文
Conservatism principle
保守性(谨慎性)原则
Lower of cost or market
成本与市价孰低法
Consignee
代销人
流动性资产
Temporary accounts
临时性账户
Liquidity
流动性
Unclassified balance sheet
未分类的资产负债表
Long-term investments
长期投资
Work papers
工作底稿
Long-term liabilities
长期负债
working sheet
企业业务(事项)
Net loss
净损失
Business transaction
企业经济业务
Note payable
应付票据
Calendar year
自然日历年度
Objectivity principle
客观性原则
Cash flow statement
现金流量表
Owner investments
业主投资
工作底表
第六章
English
中文
English
中文
Cash discount
现金折扣
Inventory
存货
Catalogue price/ List price
价目表
Merchandise
商品
Classified multiple-step income statement
分类的多步式损益表
Merchandise inventory
财务状况表
Fiscal year
会计年度
Transaction
经济业务
GAAP
公认会计原则
Withdrawals
提取
第三章
English
中文
English
中文
Account
账户
Ledger
分类账
Account balance
账户余额
Normal balance
正常余额
Accounting cycle
外部审计
Sole proprietorship
独资企业
External users
外部信息使用者
Taxation
税务
Financial accounting
财务会计
Unlimited liability
无限责任
第二章
English
中文
English
中文
Accounting equation
会计等式
Generally accepted accounting principle
盘库
LIFO
后进先出
Weighted average
加权平均
第八章
English
中文
English
中文
Accounting information system
会计信息系统
Enterprise-application software
企业应用软件
Accounts Payable Subledger
应付账款辅助分类账
报告期
Cash basis accounting
现金制原则
Straight-line amortization method
直线摊销折旧法
Contra account
备抵账户
Time period principle
会计期间原则
Correction entries
更正分录
Unadjusted trial balance
信用条件
Provincial sales tax
省级销售税
Debit memorandum
借项通知单
Purchase discount
购货折扣
Discount period
折扣期限
Purchase returns and allowances
购货退回及折让
EOM
月末
Retailer
零售商
FOB
船上交货/离岸价格
Comparability
可比性
Owner's equity
业主权益
Consistency
一致性
Owner's withdrawals
业主提取
Cost principle
历史成本原则
Profit
利润
Creditors
债权人
Relevance
相关性
Debtors
债务人
Reliability
可靠性
Economic consideration
流动负债
PPE
厂场资产
Current ratio
流动比率
Pro forma statements
预计财务报表
Income summary
损益汇总
Real accounts
实账户
Intangible capital assets
无形资本资产
Reversing entries
转回分录
Liquid assets
Market
市场价格
Consignor
委托人
Materiality principle
重要性原则
Consistency principle
一致性原则
Merchandise turnover
存货周转率
Cost-to-benefit constraint
成本收益原则
Moving weighted average
商品存货
Cost of goods sold
销售成本
Merchandiser
销售商
Credit memorandum
贷项通知单
Periodic inventory system
定期盘存制
Credit period
信用期限
Perpetual inventory system
永续盘存制
Credit terms
Prepaid expenses
预付费用
Amortization
折旧
Property, plant and equipment
厂场资产
Book value of an asset
资产的账面价值
Report form balance sheet
报告式资产负债表
Capital asset
资本资产
Reporting period
企业
Internal controls
内部控制
Business entity principle
会计主体原则
Internal users
内部信息使用者
CA
特许会计师
Limited liability
有限责任
CGA
加拿大注册会计师
Management consulting
管理咨询
CMA
加拿大注册管理会计师
调账前的试算平衡
Depreciation
折旧
Unearned revenues
预收收入
第五章
English
中文
English
中文
Capital assets
资本资产
Nominal accounts
虚账户
Classified balance sheet
分类的资产负债表
Operating cycle
经营循环
账户式资产负债表
External transaction
外部交易
Accounting period
会计期间
Intangible assets
无形资产
Accrual basis accounting
应计制原则
Interim financial reports
中期财务报告
Accrued expenses
毛利法
Retail
零售价
Gross profit ratio
毛利率
Retail inventory method
零售价法
Internal controls
内部控制
Specific identification