会计学英文词汇
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
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。
会计英文词汇
会计词汇:采编: 卢丽虹国际会计术语英汉对照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 本钱会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准那么委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原那么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 本钱原那么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 帐户政治风险political risk再开票中心re-invoicing center现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting提前与延期支付Leads and Lags特许权使用管理费fees and royalties跨国资本本钱的计算the cost of capital for foreign investments跨国运转资本会计multinational working capital management跨国经营企业业绩评价multinational performance evaluation经济风险管理managing economic exposure交易风险管理managing transaction exposure换算风险管理managing translation exposure国际投资决策会计foreign project appraisal国际投资决策会计foreign project appraisal国际存货管理international inventory management股利转移dividend remittances公司内部贷款inter-company loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value配比原那么matching旅游、饮食效劳企业会计accounting of tourism and service施工企业会计accounting of construction enterprises民航运输企业会计accounting of civil aviation transportation enterprises企业会计business accounting商品流通企业会计accounting of commercial enterprises权责发生制原那么accrual basis农业会计accounting of agricultural enterprises实现原那么realization principle历史本钱原那么principle of historical cost外商投资企业会计accounting of enterprises with foreign investment通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益owners equity所有者权益owners equity实质量于形式substance over form修正性惯例principle of exceptions信息系统论information system perspective相关性原那么relevance微观会计micro-accounting客观性原那么objectivity可比性原那么comparability谨慎性原那么prudence金融企业会计accounting of financial institutions交通运输企业会计accounting of communication and transportation enterprises 建设单位会计accounting of construction units记账本位币recording currency计量属性measurement attributes及时性原那么timeliness货币计量monetary measurement会计准那么accounting standards会计主体accounting entity会计职业道德accounting professional ethics会计职能functions of accounting会计预测accounting forecasting会计要素accounting elements会计研究accounting research会计学科体系accounting science system会计学accounting会计信息accounting information会计任务targets of accounting activities会计人员accounting personnel会计确认accounting recognition会计目标accounting objective会计理论结构theoretical structure of accounting会计理论accounting theory会计控制accounting control会计决策accounting decision making会计监督accounting supervision会计假设accounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment会计核算financial accounting会计管理体制system of accounting administration会计分期accounting periods会计对象accounting object会计等式accounting equation会计本质nature of accounting会计报表accounting statements宏观会计macro-accounting会计accounting汇总报表combination statements划分资本性支出与收益性支出原那么distinguishment between capital expenditure and revenue expenditure合并报表consolidated financial statements管理活动论management activities perspective管理会计management accounting管理工具论management tool perspective股份制企业会计accounting of stock companies公认会计原那么generally accepted accounting principle, GAAP公共会计public accounting工业会计accounting of industrial enterprises个别报表individual statements高新技术企业会计accounting of high technology enterprises负债liability费用expense反应价值feedback value对外经济合作企业会计accounting of foreign economic cooperation enter prises 对外报表external statements对内报表internal statements一致性原那么consistency艺术论art perspective房地产开发企业会计accounting of real estate enterprises邮电通信企业会计accounting of post and telecommunication enterprises预测价值forecast value真实与公允true and fair view持续经营going concern本钱报表cost statement财务会计原那么financial accounting principles财务会计概念框架financial accounting conceptual framework财务会计financial accounting政府及非营利组织会计governmental and non-profit organization accounting重要性原那么materiality专用报表special purpose financial statements资产assets资金funds资金运动funds movement财务报告financial report财务报表要素elements of financial statements财务报表financial statements币值稳定假设constant-dollar assumption保险企业会计accounting of insurance companies收入确实认recognition of revenue公司债券发行价格corporate bond issuing price固定资产折旧depreciation of fixed assets可转换债券convertible bonds公司债券利息摊销加速折旧法accelerated depreciation methods营业外收支净额公司债券利率interest rate on debenture应收账款出借assignment of accounts receivable无担保债券debenture bonds后进先出法last-in, first-out, LIFO其他货币资金应付票据贴现discount on notes payable先进先出去first-in, first-out缩写FIFO在发建工程constructions in process固定资产更换与改进improvements and replacements of fixed assets 实地盘存制periodic inventory system收益总括观点all-inclusive concept of income损益表法可变现净值法net realizable value应付福利费根本业务利润固定资产扩建additions of fixed assets应收账款出售sale or factoring of accounts receivable或有负债contingent liability销货退回与折让sales returns and allowances零售价格法retail method现金折扣cash discount特定履行法其他业务利润公司债券bonds payable销售法sale method应付票据notes payable认股权stock rights固定资产修理repairs and maintenance of fixed assets有担保债券mortgage bonds销售费用selling expenses应付股利dividends payable应收票据notes receivable无形资产intangible assets收款法collection method所得税income tax流动负债current liabilities生产法production method方案本钱核算废弃和生置法retirement and replacement method盘存法inventory method流动资产current assets购货折扣purchases discounts商誉goodwill应收账款accounts receivable投资收益investment income营业利润operating income预提费用股本capital stock公司债券归还redemption of bonds坏账bad debts固定资产重估价revaluations of fixed assets银行存款cash in bank固定资产fixed assets利润总额利益分配profit distribution应计费用accrued expense商标权trademarks and trade names全部履行法净利润net income应付利润profit payable未分配利润收益债券income bonds货币资金利息资本化capitalization of interests公益金工程物资预付账款advance to supplier其他应收款other receivables现金cash预收账款公司债券发行corporate bond floatation应付工资wages payable实收资本paid-in capital盈余公积surplus reserves管理费用土地使用权股利dividend应交税金taxes payable负商誉negative goodwill费用确实认recognition of expense短期投资temporary investment短期借款short-term loans递延资产deferred charges低值易耗品当期经营观点current operating concept of income 待摊费用待核销基建支出[旧]待处理流动资产损失待处理固定资产损失存货销售的影响effects of inventory errors折旧[旧]折旧方法depreciation method折旧率depreciation rate支出payment直线法straight-line职工福利基金welfare fund专项拨款【旧】专利权patents住房基金housing fund重置本钱法replacement costing专项物资[旧]专项资产【旧】专有技术know-how专营权franchises资本公积capital reserves资产负债表balance sheet资金占用和资金来源[旧]自然资源natural resources存货inventory车间经费【旧】偿债基金sinking fund长期应付款long-term payables长期投资long-term investments长期借款long-term loans长期负债long-term liability of long-term debt财务费用financing expenses拨定留存收益appropriated retained earnings标准本钱法standard costing变动本钱法variable costing比例履行法包装物版权copyrights汇总原始凭证cumulative source document汇总记账凭证核算形式bookkeeping procedure using summary vouchers 工作底稿working paper复式记账凭证multiple account titles voucher复式记账法Double entry bookkeeping复合分录compound entry划线更正法correction by drawing a straight ling汇总原始凭证cumulative source document会计凭证accounting documents会计科目表chart of accounts会计科目account title红字更正法correction by using red ink会计核算形式bookkeeping procedures过账posting会计分录accounting entry会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book集合分配账户clearing accounts计价比照账户matching accounts记账方法bookkeeping methods记账规那么recording rules记账凭证voucher记账凭证核算形式Bookkeeping procedure using vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary 简单分录simple entry结算账户settlement accounts结账closing account结账分录closing entry借贷记账法debit-credit bookkeeping局部清查partial check卡片式账簿card book跨期摊提账户inter-period allocation accounts累计凭证multiple-record document联合账簿compound book明细分类账簿subsidiary ledger明细分类账户subsidiary account盘存账存inventory accounts平行登记parallel recording全面清查complete check日记总账combined journal and ledger日记总账核算形式bookkeeping procedure using summarized journal三式记账法triple-entry bookkeeping实账户real accounts试算表trial balance试算平衡trial balancing收付记账法receipts-payment bookkeeping收款凭证receipt voucher损益表账户income statement accounts通用记账凭证general purpose voucher通用日记账核算形式bookkeeping procedure using general journal外来原始凭证source document from outside现金日记账cash journal虚账户nominal accounts序时账簿book of chronological entry一次凭证single-record document银行存款日记账deposit journal永续盘存制perpetual inventory system原始凭证source document暂记账户suspense accounts增减记账法increase-decrease bookkeeping债权结算账户accounts for settlement of claim债权债务结算账户accounts for settlement of claim and debt债务结算账户accounts for settlement of debt账户account账户编号Account number账户对应关系debit-credit relationship账项调整adjustment of account专用记账凭证special-purpose voucher转回分录reversing entry资金来源账户accounts of sources of funds资产负债账户balance sheet accounts转账凭证transfer voucher资金运用账户accounts of applications of funds自制原始凭证internal source document总分类账簿general ledger总分类账户general account附加账户adjunct accounts付款凭证payment voucher分类账簿ledger多栏式日记账核算形式bookkeeping procedure using columnar journal 对账checking对应账户corresponding accounts定期清查Periodic checking method定期盘存制periodic inventory system订本式账簿bound book调整账户adjustment accounts调整分录adjusting journal entry单式记账凭证single account title voucher单式记账法single-entry bookkeeping附属账户Secondary accounts本钱计算账户costing accounts财产清查physical inventory簿记bookkeeping不定期清查non-periodic checking method补充登记法correction by extra recording表外账户off-balance sheet accounts备抵账户provision accounts备抵附加账户provision and adjunct accounts备查账簿memorandum。
会计英语词汇大全
会计英语词汇大全账目名词一、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creditor’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 assetsdepreciation 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 V AT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 withholdings 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Vehicle and vesselusage license plate tax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance 其他负债Other liabilities待转资产价值Pending changeover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS’EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock 已归还投资Investment Returned公积reserves资本公积Capital reserve资本(或股本)溢价Capital(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 expansion fund利润归还投资Profits capitalized 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 changeover 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 capitalized on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外包劳务费Outsourcing fee福利费Employee benefits/welfare会议费Conference expanse加班餐费Special duties市内交通费travelling expenses within the city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fuel costs培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transportation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 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transportation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative 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聘请中介机构费Intermediary organs 咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees 矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost入场费admission运费freight小费tip学费tuition价格，代价charge五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue 产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue 材料销售Sales materials代购代售代销consignment-sales代购consignment-purchase包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value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Transportation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative 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Conference expanse聘请中介机构费Intermediary organs 咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees 矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure 捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。
会计专业英语词汇大全
account ant genaral会计主任account balancd e 结平的帐户account bill 帐单account books 帐account classif icatio n 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 profitand loss stateme nt 帐户式损益表account payable应付帐款account receiva ble 应收帐款account of payment s 支出表account of receipt s 收入表account title 帐户名称，会计科目account ing year 或financ ial year 会计年度account s payable ledger应付款分类帐Account ing period（会计期间）are related to specifi c time periods ,typical ly one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表： incomestateme nts (or stateme nts of income)利润分配表：retaine d earning s现金流量表：cash flow s1、部门的称谓市场部Mark eting销售部 Sales Departm ent （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Custome r Service，例如客服员叫C SR，R for represe ntativ e人事部 Human Resourc e行政部 Admin.财务部 Finance & Account ing产品供应 P roduct Supply，例如产品调度员叫P S P lanner2、人员的称谓助理 Assista nt秘书 secreta ry前台接待小姐Recepti onist文员 clerk ，如会计文员为A ccount ing Cler k主任supervi sor经理Manager总经理 GM，General Manager入场费admi ssion运费freig ht小费tip学费tuiti on价格，代价charg e制造费用 Manufac turing overhea d材料费 Materia ls管理人员工资E xecuti ve Salarie s奖金 Wages退职金 Retirem ent allow an ce补贴 Bonus外保劳务费 Outsour cing fee福利费 E mploye e benefit s/w elfare会议费 Coferem ce加班餐费 Special duties市内交通费 Busines s traveli ng通讯费 Corresp ondenc e电话费 Corresp ondenc e水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Mainten ance车辆维护费 Vehicle s mainten ance油料费 Vehicle s mainten ance培训费 E ducati on and trainin g接待费 E nterta inment图书、印刷费 Books and printin g运费 Tr anspo tation保险费 Insuran ce premium支付手续费 Commiss ion杂费 Sundrycharges折旧费 Depreci ationexpense机物料消耗 Article of consump tion劳动保护费 Labor protect ion fees总监Direc tor总会计师 Finance Control ler高级 Senior如高级经理为SeniorManager营业费用 Operati ng expense s代销手续费 Consign ment commiss ion charge运杂费 Transpo tation保险费 Insuran ce premium展览费 E xhibit ion fees广告费 Adverti sing fees管理费用 Adminis strati ve expense s职工工资 Staff Salarie s修理费 Repaircharge低值易耗摊销Article of consump tion办公费 Officeallow an ce差旅费 Travell ing expense工会经费 Labourunion expendi ture研究与开发费Researc h and develop ment expense 福利费 E mploye e benefit s/w elfare职工教育经费P ersonn el educati on待业保险费 Unemplo ymentinsuran ce劳动保险费 Labourinsuran ce医疗保险费 Medical insuran ce会议费 Coferem ce聘请中介机构费 Interme diaryorgans咨询费 Consult fees诉讼费 Legal cost业务招待费 Busines s enterta inment技术转让费 Technol ogy transfe r fees矿产资源补偿费 Mineral resourc es compens ationfees排污费 P olluti on dischar ge fees房产税 Housing propert y tax车船使用税 Vehicle and vesselusage license plate tax(VVULP T)土地使用税 Tenuretax印花税 Stamp tax财务费用 Finance charge利息支出 Interes t exchang e汇兑损失 Foreign exchang e loss各项手续费 Chargefor trouble各项专门借款费用 Special-borrowi ng cost帐目名词一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equival ents现金 Cash银行存款 Cash in bank其他货币资金Other cash and cash equival ents外埠存款 Other city Cash in bank银行本票 Cashier''s cheque银行汇票 Bank dr aft信用卡 Creditcard信用证保证金L/C Guarant ee deposit s存出投资款 Refunda ble deposit s短期投资 Short-term investm ents股票 Short-term investm ents - stock债券 Short-term investm ents - corpora te bonds基金 Short-term investm ents - corpora te funds其他 Short-term investm ents - other短期投资跌价准备 Short-term investm ents falling price reserve s 应收款 Account receiva ble应收票据 Note receiva ble银行承兑汇票Bank accepta nce商业承兑汇票Trade accepta nce应收股利 Dividen d receiva ble应收利息 Interes t receiva ble应收账款 Account receiva ble其他应收款 Other notes receiva ble坏账准备 Bad debt reserve s预付账款 Advance money应收补贴款 Cover deficit by state subsidi es of receiva ble库存资产 Invento ries物资采购 Supplie s purchas ing原材料 Raw materia ls包装物 Wrappag e低值易耗品 Low-value consump tion goods材料成本差异Materia ls cost varianc e自制半成品 Semi-Finishe d goods库存商品 Finishe d goods商品进销差价Differe nces betw een purchas ing and selling price委托加工物资Work in process - outsour ced委托代销商品Trust to and sell the goods on a commiss ion bas is受托代销商品Commiss ionedand sell the goods on a commiss ion basis存货跌价准备Invento ry falling price reserve s分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferre d and prepaid expense s长期投资 Long-term investm ent长期股权投资Long-term investm ent on stocks股票投资 Investm ent on stocks其他股权投资Other investm ent on stocks长期债权投资Long-term investm ent on bonds债券投资 Investm ent on bonds其他债权投资Other investm ent on bonds长期投资减值准备 Long-term investm ents depreci ationreserve s股权投资减值准备 Stock rightsinvestm ent depreci ationreserve s债权投资减值准备 Bcredit or''s rightsinvestm ent depreci ationreserve s委托贷款 E ntrust loans本金 P rincip al利息 Interes t减值准备 Depreci ationreserve s固定资产 Fixed assets房屋 Buildin g建筑物 Structu re机器设备 Machine ry equipme nt运输设备 Transpo rtatio n facilit ies工具器具 Instrum ents and impleme nt累计折旧 Accumul ated depreci ation固定资产减值准备 Fixed assetsdepreci ationreserve s房屋、建筑物减值准备 Buildin g/structu re depreci ationreserve s机器设备减值准备 Machine ry equipme nt depreci ationreserve s工程物资 P roject goods and materia l专用材料 Special-purpose materia l专用设备 Special-purpose equipme nt预付大型设备款 P repaym ents for equipme nt为生产准备的工具及器具 P repara tive instrum ents and impleme nt for fabrica te 在建工程 Constru ction-in-process安装工程 E rectio n w orks在安装设备 E rectin g equipme nt-in-process技术改造工程Technic al innovat ion project大修理工程 General overhau l project在建工程减值准备 Constru ction-in-process depreci ationreserve s 固定资产清理Liquida tion of fixed assets无形资产 Intangi ble assets专利权 P atents非专利技术 Non-P atents商标权 Tradema rks, Trade names著作权 Copyrig hts土地使用权 Tenure商誉 Goodw il l无形资产减值准备 Intangi ble Assetsdepreci ationreserve s专利权减值准备 P atentrightsdepreci ationreserve s商标权减值准备 tradema rk rightsdepreci ationreserve s未确认融资费用 Unackno w ledge d financi al charges待处理财产损溢 Wait deal assetsloss or income待处理财产损溢 Wait deal assetsloss or income待处理流动资产损溢 Wait deal intangi ble assetsloss or income待处理固定资产损溢 Wait deal fixed assetsloss or income二、负债类 Liabili ty短期负债 Current liabili ty短期借款 Short-term borrowi ng应付票据 Notes payable银行承兑汇票Bank accepta nce商业承兑汇票Trade accepta nce应付账款 Account payable预收账款 Deposit receive d代销商品款 P roxy sale goods revenue应付工资 Accrued w ages应付福利费 Accrued w elfari sm应付股利 Dividen ds payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withhol dingson VAT已交税金 P ayingtax转出未交增值税 UnpaidVAT changeo ver减免税款 Tax deducti on销项税额 Substit uted money on VAT出口退税 Tax reimbur sement for export进项税额转出Changeo ver w ithnol dingson VAT出口抵减内销产品应纳税额E xportdeductdomesti c sales goods tax 转出多交增值税 Overpai d VAT changeo ver未交增值税 UnpaidVAT应交营业税 Busines s tax payable应交消费税 Consump tion tax payable应交资源税 Resourc es tax payable应交所得税 Incometax payable应交土地增值税 Increme nt tax on land value payable应交城市维护建设税 Tax for maintai ning and buildin g citiespayable应交房产税 Housing propert y tax payable应交土地使用税 Tenuretax payable应交车船使用税 Vehicle and vesselusage license platetax(VVULP T) payable应交个人所得税 P ersona l incometax payable其他应交款 Other fund in conform ity w ith paying其他应付款 Other payable s预提费用 Draw ing expense in advance其他负债 Other liabili ties待转资产价值P ending changer over assetsvalue预计负债 Anticip ationliabili ties长期负债 Long-term Liabili ties长期借款 Long-ter m loans一年内到期的长期借款 Long-term loans due w ithinone year一年后到期的长期借款 Long-ter m loans due over one year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 P remium on bonds债券折价 Discoun t on bonds应计利息 Accrued interes t长期应付款 Long-term account payable应付融资租赁款 Accrued financi al lease outlay一年内到期的长期应付 Long-term account payable due w ithinone 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-ter m special payable due w ithinone year 一年后到期的专项应付 Long-term special payable over one year递延税款 Deferra l taxes三、所有者权益类OWNE RS'' E QUITY资本 Capita实收资本(或股本) P aid-up capital(or stock)实收资本 P aicl-up capital实收股本 Paid-up stock已归还投资 Investm ent Returne d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 donatereserve股权投资准备Stock right investm ent reserve s拨款转入 Allocat e sums changeo ver in外币资本折算差额 Foreign currenc y capital其他资本公积Other capital reserve盈余公积 Surplus reserve s法定盈余公积Legal surplus任意盈余公积Free surplus reserve s法定公益金 Legal publicw elfare fund储备基金 Reserve fund企业发展基金E nterpr ise expensi on fund利润归还投资P r ofits capital izad on returnof investm ent利润 P rofits本年利润 Current year profits利润分配 P rofitdistrib ution其他转入 Other chengeo ver in提取法定盈余公积 Withdra w al legal surplus提取法定公益金 Withdra w al legal publicw elfare funds提取储备基金Withdra w al reserve fund提取企业发展基金 Withdra w al reserve for busines s expansi on提取职工奖励及福利基金 Withdra w al staff and w orkers'' bonus and w elfare fund利润归还投资P rofits capital izad on returnof investm ent应付优先股股利 P referr ed Stock dividen ds payable提取任意盈余公积 Withdra w al other commonaccumul ationfund应付普通股股利 CommonStock dividen ds payable转作资本(或股本)的普通股股利CommonStock dividen ds changeto assets(or stock)未分配利润 Undistr ibuted profit四、成本类 Cost生产成本 Cost of manufac ture基本生产成本Base cost of manufac ture辅助生产成本Auxilia ry cost of manufac ture制造费用 Manufac turing overhea d材料费 Materia ls管理人员工资E xecuti ve Salarie s奖金 Wages退职金 Retirem ent allow an ce补贴 Bonus外保劳务费 Outsour cing fee福利费 E mploye e benefit s/w elfare会议费 Coferem ce加班餐费 Special duties市内交通费 Busines s traveli ng通讯费 Corresp ondenc e电话费 Corresp ondenc e水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Mainten ance车辆维护费 Vehicle s mainten ance油料费 Vehicle s mainten ance培训费 E ducati on and trainin g接待费 E nterta inment图书、印刷费 Books and printin g运费 Transpo tation保险费 Insuran ce premium支付手续费 Commiss ion杂费 Sundrycharges折旧费 Depreci ationexpense机物料消耗 Article of consump tion劳动保护费 Labor protect ion fees季节性停工损失 Loss on seasona lity cessati on劳务成本 Service costs五、损益类 Profitand loss收入 Income业务收入 OP E RATI NG INCOME主营业务收入P rime operati ng revenue产品销售收入Sales revenue服务收入 Service revenue其他业务收入Other operati ng revenue材料销售 Sales materia ls代购代售包装物出租 Wrappag e lease出让资产使用权收入 Remiseright of assetsrevenue返还所得税 Reimbur sement of incometax其他收入 Other revenue投资收益 Investm ent income短期投资收益Current investm ent income长期投资收益Long-term investm ent income计提的委托贷款减值准备 Withdra w al of entrust loans reserve s 补贴收入 Subsidi ze revenue国家扶持补贴收入 Subsidi ze revenue from country其他补贴收入Other subsidi ze revenue营业外收入 NON-OP E RATI NG 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 incomeon disposa l of fixed assets出售无形资产收益 Incomeon sales of intangi ble assets固定资产盘盈Fixed assetsinvento ry profit罚款净收入 Net amercem ent income支出 Outlay业务支出 Revenue charges主营业务成本Operati ng 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 associa te charge营业税 Sales tax消费税 Consump tion tax城市维护建设税 Tax for maintai ning and buildin g cities资源税 Resourc es tax土地增值税 Increme nt tax on land value5405 其他业务支出Other busines s expense销售其他材料成本 Other cost of materia l sale其他劳务成本Other cost of service其他业务税金及附加费 Other tax and associa te charge费用 E xpense s营业费用 Operati ng expense s代销手续费 Consign ment commiss ion charge运杂费 Transpo tation保险费 Insuran ce premium展览费 E xhibit ion fees广告费 Adverti sing fees管理费用 Adminis strati ve expense s职工工资 Staff Salarie s修理费 Repaircharge低值易耗摊销Article of consump tion办公费 Officeallow an ce差旅费 Travell ing expense工会经费 Labourunion expendi ture研究与开发费Researc h and develop ment expense福利费 E mploye e benefit s/w elfare职工教育经费P ersonn el educati on待业保险费 Unemplo ymentinsuran ce劳动保险费 Labourinsuran ce医疗保险费 Medical insuran ce会议费 Coferem ce聘请中介机构费 Interme diaryorgans咨询费 Consult fees诉讼费 Legal cost业务招待费 Busines s enterta inment技术转让费 Technol ogy transfe r fees矿产资源补偿费 Mineral resourc es compens ationfees排污费 P olluti on dischar ge fees房产税 Housing propert y tax车船使用税 Vehicle and vesselusage license plate tax(VVULP T)土地使用税 Tenuretax印花税 Stamp tax财务费用 Finance charge利息支出 Interes t exchang e汇兑损失 Foreign exchang e loss各项手续费 Chargefor trouble各项专门借款费用 Special-borrowi ng cost营业外支出 Nonbusi ness expendi ture捐赠支出 Donatio n outlay减值准备金 Depreci ationreserve s非常损失 E xtraor dinary loss处理固定资产净损失 Net loss on disposa l of fixed assets出售无形资产损失 Loss on sales of intangi ble assets固定资产盘亏Fixed assetsinvento ry loss债务重组损失Loss on arrange ment罚款支出 Amercem ent outlay所得税 Incometax以前年度损益调整 P rior year incomeadjustm ent。
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。
会计英语词汇大全
会计英语词汇大全1AAA 美国管帐学会2Abacus《算盘》杂志3abacus 算盘测验大年夜论坛4Abandonment舍弃,报废;委付5abandonment value 舍弃价值6abatement①减免②冲销7ability to service debt 偿债才能8abnormal cost 专门成本9abnormal spoilage 专门损耗10above par 跨过票面价值11above the line线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本运算法20abstract 摘要表测验大年夜论坛21abuse 滥用权柄22abuse of tax shelter 滥用避税项目23ACCA特许公认管帐师公会24accelerated cost recovery system 加快成本收回轨制25accelerated depreciation method 加快折旧法,快速折旧法26acceleration clause 加快偿付条目,提早偿付条目27acceptance①承兑②已承兑单子③验收28acceptance bill 承兑单子29acceptance register 承兑单子挂号簿30acceptance sampling验收抽样31access time 存取时刻32accommodation 融通33accommodation bill 融通单子34accommodation endorsement 融通背书35account①账户,管帐科目②账簿,报表③账目,账项④记账36accountability 经营义务,管帐义务37accountability unit 义务单位38Accountancy 《管帐》杂志39accountancy 管帐40accountant 管帐员,管帐师41accountant general 管帐主任,总管帐42accounting in charge 主管管帐师43accountant,s legal liability 管帐师的司法义务44accountant,s report 管帐师申报45accountant,s responsibility 管帐师职责46account form 账户式,账式47accounting①管帐②管帐学48accounting assumption 管帐假定,管帐假设49accounting basis 管帐基准,管帐全然方法50accounting changes 管帐变革51accounting concept 管帐概念52accounting control 管帐操纵53accounting convention 管帐惯例,管帐惯例54accounting corporation 管帐公司55accounting cycle 管帐轮回56accounting data 管帐数据57accounting doctrine 管帐信条58accounting document 管帐凭证59accounting elements 管帐要素60accounting entity 管帐主体,管帐个别61accounting entry 管帐分录62accounting equation 管帐等式63accounting event 管帐事项64accounting exposure 管帐裸露,管帐裸露风险65accounting firm 管帐事务所测验大年夜论坛66Accounting Hall of Fame 管帐名人堂67accounting harmonization 管帐调和化68accounting identity 管帐恒等式69accounting income 管帐收益70accounting information 管帐信息71accounting information system 管帐信息体系72accounting internationalization 管帐国际化73accounting journals 管帐杂志74accounting legislation 管帐律例75accounting manual 管帐手册76accounting objective 管帐目标77accounting period 管帐期78accounting policies 管帐政策79accounting postulate 管帐假设80accounting practice 管帐实务81accounting principle 管帐原则82Accounting Principle Board 管帐原则委员会83accounting procedures 管帐法度榜样84accounting profession 管帐职业,管帐专业85accounting rate of return 管帐收益率86accounting records 管帐记录,管帐簿籍87Accounting Review 《管帐评论》88accounting rules 管帐规矩89Accounting Series Release 《管帐通知布告文件》90accounting service 管帐办事91accounting software 管帐软件92accounting standard 管帐标准,管帐准则93accounting standardization 管帐标准化94Accounting Standards Board 管帐准则委员会(英)95Accounting Standards Committee 管帐准则委员会(英)96accounting system①管帐轨制②管帐体系97accounting technique 管帐技巧98accounting theory 管帐理论99accounting transaction 管帐营业,管帐账务100Accounting Trend and Techniques 《管帐趋势和管帐技巧》101accounting unit 管帐单位102accounting valuation 管帐计价103accounting year 管帐年度104accounts 管帐账簿,管帐报表105account sales 承销清单,承销申报单106accounts payable 敷衍账款107accounts receivable 应收账款108accounts receivable aging schedule 应收账款账龄分析表109accounts receivable assigned 已让渡应收账款110accounts receivable collection period应收账款收款期111accounts receivable discounted 已贴现应收账款112accounts receivable financing 应收账款筹资,应收账款融资113accounts receivable management 应收账款治理114accounts receivable turnover 应收账款周转率,应收账款周转次数115accretion 增殖116accrual basis accounting 应计制管帐,权责产生制管帐117accrued asset 应计资产118accrued expense 应计费用119accrued liability 应计负债120accrued revenue 应计收入121accumulated depreciation 累计折旧122accumulated dividend 累计股利123accumulated earnings tax 累积红利税,累积收益税124accumulation 累积,累计125acid test ratio 酸性实验比率126acquired company 被盘购公司,被兼并公司127acquisition 购买,盘购128acquisition accounting 盘购管帐129acquisition cost 购买成本130acquisition decision 购买决定打算131acquisition excess 盘购超支132acquisition surplus 盘购红利133across-the-board 周全调剂134ACT 预交公司税135act 法案,律例136action 告状,诉讼137active account 活动账户138active assets 活动资产139activity 营业活动,功课140activity account 功课账户141activity accounting 功课管帐142activity ratio 营业活动比率143activity variance 营业活动量差别144act of bankruptcy 破产法145act of company 公司法146act of God 天灾,弗成抗力147actual capital 实际本钱148actual value 实际价值149actual wage 实际工资150added value 增值151added value statement 增值表152added value tax 增值税153addition 增置,扩建154additional depreciation 附加折旧,补提折旧155additional paid-in capital 附加实缴本钱156additional tax 附加税157adequate disclosure 充分披露158adjunct account 附加账户159adjustable-rate bond 可调剂利率债券160adjusted gross income 调剂后收益总额,调剂后所得总额161adjusted trial balance 调剂后试算表162adjusting entry 调剂分录163adjustment 调剂164adjustment account 调剂账户165adjustment bond 调剂债券166administrative accounting 行政治理管帐167administrative budget 行政治理预算168administrative expense行政治理费用169ADR 资产折旧年限幅度170ad valorem tax 从价税171advance 预付款,垫付款172advance corporation tax 预交公司税173advances from customers 预收客户款174advance to suppliers 预付货款175adventure 投契经营,短期经营176adverse opinion 不和看法,否定看法177adverse variance 晦气差别,逆差178advisory services咨询办事179affiliated company 联营公司180affiliation 联营181after closing trial balance 结账后试算表182after cost 售后成本183after date 出票后兑付184after sight 见票后兑付185after-tax 税后186AGA 当局管帐师结合会187age 寿命,账龄,资产应用年限188age allowance年纪减免189age analysis 账龄分析190agency 代理,代理关系191agency commission 代理佣金192agency fund 代管基金193agenda 议事日程,备忘录194agent 代理商,代理人195aggregate balance sheet 归并资产负债表196aggregate income statement 归并损益表197AGI 调剂后收益总额,调剂后所得总额198aging of accounts receivable应收账款账龄分析199aging schedule 账龄表200agio 贴水,折价201agiotage 汇兑营业,兑换营业202AGM 年度股东大年夜会203agreement 协定204agreement of partnership 合股协定205AICPA 美国注册公共管帐师协会206AIS 管帐信息体系207all capital earnings rate 本钱总额收益率208all-inclusive income concept 总括收益概念209allocation 分摊,分派210allocation criteria分派标准211allotment①分派,拨付②分派数,拨付数212allowance①备抵②折让③津贴213allowance for bad debts 呆账备抵214allowance for depreciation 折旧备抵账户215allowance method 备抵法216all-purpose financial statement 通用财务报表,通用管帐报表217alpha risk 阿尔法风险,第一种审计风险218altered check 涂改支票219alternative accounting methods 可选择性管帐方法220alternative proposals 替代筹划,备选筹划221amalgamation 企业归并222American Accounting Association 美国管帐学会223American depository receipts 美国银行证券存单,美国银行证券托存收据224American Institute of Certified Public Accountants 美国注册管帐师协会,美国注册公共管帐师协会225American option 美式期权226American Stock Exchange 美国股票交易所227amortization①摊销②摊还228amortized cost 摊余成本229amount 金额,合计230amount differ 金额不符231amount due 到期金额232amount of 1 dollar 1元的本利和233analysis 分析234analyst分析师235analytical review 分析性检查236annual audit 年度审计237annual closing 年度结账238annual general meeting 年度股东大年夜会239annualize 按年折算240annualized net present value 折算年度净现值241annual report 年度申报242annuity 年金243annuity due期初年金244annuity in advance预付年金245annuity in arrears迟付年金246annuity method of depreciation 年金折旧法247antedate 填早日期248anticipation 估量,预列249anti-dilution clause 防止稀释条目250anti-pollution investment 清除污染投资251anti-profiteering tax 反暴利税252anti-tax avoidance 反避税253anti-trust legislation 反拖沓斯立法254A/P 敷衍账款255APB 管帐原则委员会256APB Opinion 《管帐原则委员会心见书》257Application申请,申请书258applied overhead 已分派间接费用259appraisal 估价260appraisal capital 评估本钱261appraisal surplus 估价红利262appraiser 估价员,估价师263appreciation 增值264appropriated retained earnings 已拨定留存收益,已指定用处留存收益265appropriation 拨款,指拨经费266appropriation account ①拨款账户②留存收益分派账户267appropriation budget拨款预算268approval 核定,审批269approved account 核定账户270approved bond 核定债券271A/R 应收账款272arbitrage 套利,套汇273arbitrage transaction 套利营业,套汇营业274arbitration 仲裁,公断275arithmetical error 算术误差276arm,s-length price 正常价格,公平价格277arm,s-length transaction 一臂之隔交易,正常交易278ARR 管帐收益率279arrears①拖欠,欠款②迟付280arrestment 家当拘留收禁281Authur Anderson & Co. 约瑟?安德森管帐师事务所,安达信管帐师事务所282article 文件条则,合同条目283articles of incorporation公司章程284articles of partnership 合股契约285articulate 环接286articulated concept 环接不雅念287artificial intelligence 人工智能288ASB 审计准则委员会289ASE美国股票交易所290Asian Development Bank 亚洲开创银行291Asian dollar 亚洲美元292asking price 索价,卖方报价293assessed value 估订价值294assessment①估定,查定②专门税捐,专门摊派税捐295asset 资产296asset cover 资产担保,资产包管297asset depreciation range 资产折旧年限幅度298asset-liability view 资产—负债不雅念299asset quality 资产质量300asset retirement 资产退役,资产报废0。
会计英语词汇
会计英语词汇 Prepared on 22 November 2020C h a p t e r 1 Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。
会计英语词汇
会计英语词汇会计英语词汇精选引导语：词汇的累积是很重要的，因此店铺又整理了一些会计英语词汇，来帮助大家丰富词库量，谢谢大家的'阅读一、商务类1、账户类别accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period(会计期间)are related to specific time periods ,typically one year(通常是一年)资产负债表：balance sheet 可以不大写b利润表： income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows2、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 Planner3、人员的称谓助理 Assistant秘书 secretary前台接待小姐 Receptionist文员 clerk ，如会计文员为Accounting Clerk主任supervisor经理Manager总经理 GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees总监Director总会计师 Finance Controller高级 Senior 如高级经理为Senior Manager 营业费用 Operating expenses代销手续费 Consignment commission charge 运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost帐目名词二、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。
会计专业英语重点词汇大全
•accounting 会计、会计学•account 账户•account for / as 核算•certified public accountant / CPA 注册会计师•chief financial officer 财务总监•budgeting 预算•auditing 审计•agency 机构•fair value 公允价值•historical cost 历史成本•replacement cost 重置成本•reimbursement 偿还、补偿•executive 行政部门、行政人员•measure 计量•tax returns 纳税申报表•tax exempt 免税•director 懂事长•board of director 董事会•ethics of accounting 会计职业道德•integrity 诚信•competence 能力•business transaction 经济交易•account payee 转账支票•accounting data 会计数据、信息•accounting equation 会计等式•account title 会计科目•assets 资产•liabilities 负债•owners’ equity 所有者权益•revenue 收入•income 收益•gains 利得•abnormal loss 非常损失•bookkeeping 账簿、簿记•double-entry system 复式记账法•tax bearer 纳税人•custom duties 关税•consumption tax 消费税•service fees earned 服务性收入•value added tax / VAT 增值税•enterprise income tax 企业所得税•individual income tax 个人所得税•withdrawal / withdrew 提款、撤资•balance 余额•mortgage 抵押•incur 产生、招致•apportion 分配、分摊•accounting cycle会计循环、会计周期•entry分录、记录•trial balance试算平衡•worksheet 工作草表、工作底稿•post reference / post .ref过账依据、过账参考•debit 借、借方•credit 贷、贷方、信用•summary/ explanation 摘要•insurance 保险•premium policy 保险单•current assets 流动资产•long-term assets 长期资产•property 财产、物资•cash / currency 货币资金、现金••deferred assets 递延资产•operating lease 经营租赁•capital lease 融资租赁•capital expenditure 资本性支出•revenue expenditure 收益性支出•amortize 分期偿还（债务）•other cash equivalent 其他货币资金•order / draft 汇票•deposit 存款、订金•IOUS 借据•postdated check延付支票(不属于流动资产）•outstanding check 未付支票•not sufficient funds check 资金不足支票•electronic funds transfer 电子资金转账•service charges / handling charge 手续费•petty cash 备用金•bank statement 银行对账单•bank reconciliation 银行余额调节表•receipt 收入、收据•reimburse 偿还、报销vt •disbursement 支付、支出•creditor 债权人•promissory note 本票•dishonor 拒绝承兑、拒付•trade discount 商业折扣•cash discount / sales discount 现金折扣•sales returns and allowance 销售折让•perpetual inventory system 永续盘存制•periodic inventory system 定期盘存制•expiration / maturity 到期、截止•obligation ; liability义务•liabilities 负债•book value账面价值•face value ; par value票面价值•discount 折价、贴现、折扣•account payable应付账款•not payable应付票据•taxes payable 应交税费•vat-input 增值税进项税•vat-output 增值税销项税•commercial accepted draft 商业承兑汇票•bank accepted draft 银行承兑汇票•short-term loan 短期借款•advance from customer / unearned revenues 预收账款•interests 利息•dividends 股利•pay off 偿付清、还清•salaries payable 应付职工薪酬•wages 基本工资•bonus 奖金、红利•pension payment 养老保险•medical insurance premiums 医疗保险金•housing reserves 住房公积金•non-monetary welfare 非货币性福利•employee 雇员、员工•bond 债券•premium 溢价、保险金、佣金•due date / maturity date 到期应付日、到期日•paid-in capital 实收资本•capital stock 股本•capital reserve 资本公积•surplus reserve 盈余公积•undistributed profit 未分配利润•retained earnings 留存收益•common stock 普通股•preferred stock 优先股•Corporation limited / Co. LTD 股份有限公司•Single proprietorship / sole proprietorship 独有企业•Partnership 合伙企业•Fees earned 酬金、酬劳•Real estate 房地产、不动产•Commision 回扣、佣金•General journal 日记总账•Special journal 特种日记账•general ledger 总分类账•subsidiary ledger 明细分类账•original document / source document 原始凭证•chart of account title 会计科目表•primary operating revenue 主营业务收入•operating expense 经营费用、期间费用•revenues realization principle 收入实现制•accrual basis 权责发生制•matching principle 配比性原则•prudence principle 谨慎性原则•time period 时间分期•balance sheet 资产负债表•income statement 利润表•statement of cash flow 现金流量表•revenue / sales 营业收入•cost of goods sold / cost of sales 营业成本•sales taxes and extra charges / operating taxes 营业税金及附加•selling expense 销售费用•advertising expense 广告费用•general and administrative expense 管理及总务费用、管理费用•utility expense 公共事业费用•financing expense 财务费用•loss of assets impairment 资产减值损失•changes of fair value assets 公允减值变动•income from investment 投资收益•gross profit 毛利、利润总额•net profit 净利润•current ratio 流动比率•quick ratio 速度比率•debts to total assets ratio 资产负债比•capitalization ratio 资本化比率•times interests earned ratio 已获利息倍数•EBIT 息税前利润•inventory turnover 存货周转率•rate of return on assets 资产报酬率•profit margin 边际利润•earning per share 每股收益•liquidity ratio 流动性比率•financing leverage ratio财务杠杆比率•efficiency ratio效用比率•profitability ratio盈利能力比率•trend analysis 趋势分析法•common-size analysis 结构分析法•ration analysis比率分析法。
会计英语词汇
accounting principle 会计原则accounting element 会计要素accounting equation 会计方程式（会计等式）shareholder / stockholder n. 股东asset n. 资产liability fn. 负债owner’s equity 所有者权益shareholders’equity 股东权益revenue n. 收益，收入expense n. 费用New Words and Expressions (2)accounting period 会计期间ledger n .分类账general ledger 总账ledger account 分类账账户chart of accounts 会计科目表financial position 财务状况creditor n. 债权人transaction n. 经济业务T account 丁字账户account number 账户编号New Words and Expressions (3)debit n. & vt. 借方；借记credit n. & vt. 贷方；贷记enter vt. 登录，记账double-entry a. 复式的，复式记账的entry n. 分录balance n. 余额vi. 平衡posting n. 过账accounting cycle 会计循环，会计周期New Words and Expressions (4)journal n. 日记账general journal 普通日记账journalizing n. 登日记账payroll n. 工资表cash receipts 现金收入cash disbursements 现金支出sales on account 赊销purchases on account 赊购adjusting and closing entries 调整及结账分录现金Cash银行存款Cash in bank现金等价物cash equivalents银行汇票Bank draft信用卡Credit card短期投资Short-term investmentsNew Words and Expressions (2)股票stock债券bonds基金funds应收账款Accounts receivable应收票据Notes 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坏账准备allowance for bad debts预付项目prepaid存货Inventories原材料Raw materials低值易耗品Low-value consumption goods半成品Semi-Finished goods产成品Finished goods商品进销差价Differences between purchasing and selling price 本金Principal利息Interest证券交易所Securities ExchangeSection 1New Words and Expressionsasset n. 资产enterprise n. 企业tangible assets 有形资产economic benefit 经济利益rental n. 租赁，租金额administrative 管理的，行政的accounting year 会计年度fixed assets 固定资产Section 1New Words and Expressionsproperty n. 财产，地产，资产warehouse n. 库房exchange n. 交换issuance of securities 发行股票donation n. 捐助long-term assets 长期资产lump sum purchase 整批购买recognition criteria确认条件historical cost 历史成本，原始成本Section 1acquisition cost 购置成本original cost 原始成本actual cost 实际成本，原始成本additional cost 附加费用expenditure n. 支出，花费，开销intended use 预定可使用状态installation cost 安装费professional fees 专业人员服务费overhead cost 管理费building permit fee 建设许可费Section 2economic value 经济价值useful life 使用寿命depreciation n. 折旧estimated net residual value 预计净残值net salvage value 净残值depreciation rate折旧率depreciable amount应计折旧额Section 2disposal n. 处置，处理deduct vt. 扣除straight-line method 年限平均法(直线法)units of production method 工作量法double declining balance method 双倍余额递减法sum-of-the-years-digits method 年数总和法conservative a. 保守的，守旧的depreciation expense 折旧费depreciation charge 折旧费wear and tear 磨损，损耗Section 2straight-line rate 直线折旧率book value 账面价值double straight-line rate双倍直线折旧率SYD 年数总和depreciation base折旧基数functional value功能价值annual depreciation amount 年折旧额disposal expenses 弃置费用Section 3intangible assets 无形资产identifiable a.可以确认的physical substance 实物形态privilege n. 特权，特别待遇finite intangibles 使用寿命有限的无形资产indefinite intangibles 使用寿命不确定的无形资产Section 3franchise n. 特许权，公民权license n. 营业执照，许可证Internet domain name 互联网域名construction permit 建筑许可证land utilization right 土地使用权assessed value 评估价格amortization n. 摊销Section 3impairment test 减值测试amortization charge 摊销费profit and loss 损益provision n. 条款，规定common practice惯例disposal proceeds处置收益accumulated amortization累计摊销额organization cost 开办费Section 1New Words and Expressions短期负债Current liability透支overdraft应付票据Notes payable应付账款Account payable预收账款unearned revenue应付工资Accrued wages应付股利Dividends payableSection 1应交税金Tax payable应交增值税value added tax payable应交消费税Consumption tax payable应交所得税Income tax payable应交个人所得税Personal income tax payable其他应付款Other payables预提费用Drawing expense in advance或有负债Contingent LiabilitiesSection 2New Words and Expressions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 债券debentures , bondsSection 2应付债券Bonds payable债券面值Face value, Par value到期日the maturity date债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest或有负债contingent liability未履行责任defaultNew Words and Expressionspartnership n. 合伙partner n. 合伙人proprietorship n. 独资corporation n. 公司distribution n. 分配divide v. 划分share v. 分配分享issuance 发行Common stock n. 普通股Preferred stock n. 优先股Shareholder(Stockholder) n. 股东dividend 股利股息owner’s equity 所有者权益par value stock 有面值股票no-par value stock 无面值股票paid-in capital 实收资本additional paid-in capital 多收资本，增收资本capital surplus 资本公积retained earnings 留存收益cash dividend 现金股利stock dividend 股票股利declaration of dividend 股利宣布股利公告dividend distribution 股利分配reserve 计提准备金准备金stockholders’equity 股东权益appropriation of retained earnings 留存收益的分拨appropriated retained earnings 拨定的留存收益reserve found / surplus reserve 盈余公积stock split 股票分割charter 宪章章程bylaw 附则、细则、公司章程New Words and Expressionssales revenue 销售收入cash discount 现金折扣sales allowances 销售折让trade discount 商业折扣service revenue 劳务收入proportion of A to B A占B的比例prime operating revenue 主营业务收入render 提供(服务等)period expense 期间费用operating/sales expense 营业/销售费用administrative expense 行政管理费用financial expense 财务费用freight charges 运输费advertising expenses 广告费direct material cost 直接材料成本direct labor cost 直接人工成本manufacturing overhead 制造费用leasing charge 租赁费maintenance 维修费allocate 分摊New Words and Expressionsfinancial position财务状况operating results经营成果the balance sheet资产负债表the income statement 利润表multiple-step income statement多步式利润表single-step income statement单步式利润表accounts payable应付账款long-term assets长期资产net income净收益net loss净损失the cost of goods sold商品销售成本gross profit毛利income tax expenses所得税费用the statement of cash flows现金流量表cash receipts现金收入cash payments现金支出cash equivalents现金等价物operating activities经营活动financing activities筹资活动(融资行为)New Words and Expressionsauditing 审计，查账，审计学examination of financial statements 财务报表审查audit report/ auditor’s report 审计报告，审计师报告internal auditing 内部审计external auditing 外部审计governmental auditing 政府审计audit fee 审计费audit process 审计程序，审计过程system of internal control 内部控制系统Statement of Auditing Standards 审计准则公告engagement letter 审计委托书audit working paper 审计工作底稿test of compliance 符合性测试substantive test 实质性测试audit procedure 审计程序unqualified opinion 无保留意见书，无保留意见qualifield audit report 保留意见的审计报告adverse opinion 否定意见书，否定意见disclaimer 无法发表意见的（审计）报告。
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。
会计学英文词汇
Aabandonment 廢置abatement (1)取消，（2）減除;減額aboriginal 原始成本above par 高於票面值absorb 納入；分配absorption costing 全部成本法；全面成本法;吸收成本法accelerated depreciation 加速折舊acceptance (1）承兌；承兌票據，（2）承諾acceptance of bill of exchange 匯票承兌；票據承兌accepted draft （bill) 已承兌匯票(票據)acceptor 承兌人account (1)帳；帳戶,(2)科目，（3)客帳account form 帳戶式account payable 應付帳款account receivable 應收帳款account sales 承銷清單accountant 會計人員；會計主任；會計師accounting assumption 會計假設accounting bases 會計基礎accounting concepts 會計觀念；會計概念accounting control 會計牽制；會計統制accounting convention 會計慣例accounting cycle 會計循環accounting entity 會計個體accounting equation 會計等式accounting errors 會計錯誤accounting framework 會計架構accounting identity 會計等式accounting period 會計期間accounting policy 會計政策accounting principles （1)會計原則，（2）會計原理accounting procedure 會計程序accounting ratio 會計比率accounting records 會計記錄accounting report 會計報告accounting standards 會計準則accounting statement 會計報表accounting system 會計制度accounting theory 會計理論accounting transaction 會計事項accounting year 會計年度accrual 應計項目accrual concept 應計觀念accrual date 應收/應付日accrued asset 應計資產accrued basis 應計基礎accrued depreciation 應計折舊accrued dividend 應計股息accrued expenses 應計費用accrued income 應計收益accrued items 應計項目accumulated depreciation 累積折舊；折舊準備accumulated dividend 累積股息accumulated fund 累積基金acid test 酸性測驗acquisition accounting 購買會計法acquisition cost 取得成本;購買成本ad valorem duty 從價稅，按值計稅added value 增值額；增加值adequate disclosure 充份表露adjusting entry 調整分錄adjusting events 調整事項adjustment 調整administration 行政admission of new partner 新合夥人加入；新入夥advance 預付affiliated company 附屬公司ageing schedule for doubtful debts 呆帳帳齡分析表agent 代理人aggregate depreciation 累計折舊allocate 分配allotment 分配數allowance (1)折讓，（2）津貼alteration of capital 股本更改amalgamation 合併amortization 攤銷amount of annuity 年金金額annual audit 週年核數annual general meeting 週年大會；年會annual report 年報annual return (1)週年回報，（2）年報,（3）年收益率annuity 年金annuity depreciation method 年金折舊法anticipated profit 預期利潤application and allotment account 股份申請及分配帳application of fund 資金運用apportionment 分攤appraise 評定appreciation 增值；升值appropriation 撥用；指撥appropriation account 盈餘分撥帳，盈利分撥帳appropriation depreciation method 盈餘分派折舊法；盈餘指撥折舊法a rm’s length trans action 正當交易arrears 積欠article method 按件存貨計價法article of association 組織章程as at 截日asset 資產assignment 轉讓associated company 聯營公司association 社團at cost 按成本at market 按巿值at par 按票面值;按面值at sight 見票即付attributable profit 可歸屬利潤audit 查核；核數；審計a uditor’s remuneration核數師酬金a uditor’s report核數師報告authorised capital 註冊股本；法定股本available cash 備用現金average collection period 平均收帳期average cost 平均成本average stock 平均存貨Bbad debt 呆帳；壞帳bad debt recovery 壞帳收回bailee 受託人bailment 寄託;委託bailor 委託人balance (1）餘額，(2)平衡balance sheet 資產負債表balancing off accounts 結帳；帳戶結平bank charge 銀行手續費bank discount 銀行貼現息bank draft 銀行匯票bank loan 銀行貸款bank note 鈔票bank overdraft 銀行透支bank reconciliation statement 銀行往來調節表bank statement 銀行報告;銀行結單bankruptcy 破產base stock 基本存貨量bearer cheque 來人支票；不記名支票bearer share 無記名股票;不記名股票below par 低於票面值bill of exchange 匯票bill payable 應付票據bill receivable 應收票據bill machine 發票機board of directors 董事會；董事局bond 債券bond dividend 債券利息bonus 紅利；花紅bonus issue 紅股發行bonus share 紅股；股票股息book inventory 帳面存貨book of original entry 原始分錄簿book value 帳面值bookkeeping cycle 簿記循環bought day book 購貨日記簿branch account 支店往來帳戶breakeven analysis 營業平衡分析；損益兩平分析；損益平衡分析breakeven point 營業平衡點；損益兩平點;損益平衡點breakeven chart 營業平衡圖；損益兩平圖;損益平衡圖broker 經紀brokerage 經紀佣金brought down 承上brought forward 承前budget 預算business combination 企業合併business corporation 企業公司business enterprise 企業機構business entity 企業個體business entity concept 企業個體觀念Ccalendar year 曆年call 催繳股款called-up capital 已催繳股本calls in advance 預收催繳股款calls in arrear 欠付催繳股款；應收催繳股款capital 資金；資本；股本capital allowance 資本資產稅務折舊扣減capital budgeting 資本預算capital deficiency 資本虧絀capital donation 資本捐贈capital employed 動用資金;動用資本capital expenditure 資本支出capital gain 資本得利capital gearing 資本與負債比率；資金借貸比率capital maintenance 資本保留capital reconstruction 資本重組capital redemption reserve 贖回資本準備capital reduction 資本縮減capital reorganization 資本重組capital reserve 資本公積金；資金儲備;資本準備capital structure 資本結構capitalization 資本總額；利益資本化carriage inwards 購貨運費carriage outwards 銷貨運費carried down 轉下;結轉下期carried forward 延後；結轉下期cash at bank 銀行存款cash banked 已存入銀行現金cash basis 現金基礎cash book 現金日記簿；現金簿cash budget 現金預算cash discount 現金折扣cash dividend 現金股息cash flow 現金流轉；現金流量cash forecast 現金預測cash in hand 庫存現金cash in transit 在途現金cash on delivery 交貨付現cash over and short 現金尾差cash sale 現銷；現金銷貨cash statement 庫存表;現金報表casting 加總category method 按類別存貨計價法circulating asset 流動資產circulating capital 營運資金；週轉資金；流動資本clearing house 票據交換所closing date 結帳日期closing entry 結帳分錄closing stock 期末存貨closing the books 結帳club accounts 社團會計;非牟利組織會計co—operative society 合作社co—ordinate 配合;調和;協調co-ordinate system 座標制度co-partner 合夥人columnar account 多欄式帳戶columnar presentation 多欄式報導commission (1）佣金,（2）手續費commodity 商品common carrier （1）運輸業，（2）承運商common stock 普通股company 公司company accounts 公司會計company act 公司法案company law 公司法company limited by guarantee 擔保有限公司company limited by shares 股份有限公司company ordinance 公司條例comparative balance sheet 比較資產負債表comparative statement 比較報表compensating error 抵銷性錯誤compensatory balance 補償性最低存款額completed transaction 完整會計事項conservatism 穩健保守consignment 寄銷consistency 一貫原則；一致性consolidated balance sheet 綜合資生負債表consolidated financial statement 綜合財務報告表;綜合財務報表consolidated group 合併集團consolidated income statement 綜合損益表consolidated surplus 合併盈餘consolidated working fund 合併營運基金;合併營運資金consolidation goodwill 合併商譽constituent company 分子公司；成員公司container accounts 貨櫃會計;盛器會計;包裝物會計contingency 意外事故contingent annuity 或有年金contingent asset 或有資產contingent charge 或有費用contingent fund 意外準備基金contingent liability 或有負債contingent reserve 意外準備continuity postulate 續續經營假設contra account （1)抵銷帳戶，（2)相對科目contra entry 對銷分錄contract authorization 訂約授權數contract price 合約價格contributed capital 繳入資本contributed surplus 繳入公積contribution margin 獲利差額；毛利；邊際貢獻control 控制;統制，管制control account 統制帳戶controllable cost 可控制之成本controlled company 分公司；受制公司controller 會計長；主計長；綜計長；管制長controlling account 統制帳戶controlling company 總公司；控股公司controlling interests 控制權益convention 慣例convertible bond 可調換公司債券；可換債券convertible loan stock 可轉換債券copyright 版權corporation 公司；法團corporation tax 公司稅correcting entry 更正分錄correction of errors 錯誤更正cost 成本cost accounting 成本會計cost allocation 成本分配cost concept 成本觀念cost control 成本控制cost of completed goods 製成品成本cost of control 控制成本cost of goods manufactured 製成品成本cost of goods sold 銷貨成本cost of production 生產成本cost—plus 成本加成credit (1)貸方,（2）貸項,(3)貸記，(4)貸入，(5）賒帳，(6）信用credit control 信用控制credit line 信用限額；信貸限額credit memorandum 貸項通知單credit note 貸項通知單;入帳通知書credit sale 賒售；賒銷credit transfer 貸項轉帳creditor 債權人creditors ledger 應付帳款分類帳；債權人分類帳creditors ledger control account 應付帳款分類帳統制帳戶crossed cheque 劃線支票cum dividend 帶息cumulative dividend 累積股息cumulative preference share 累積優先股currency 通貨current 流動的current account （1）往來存款帳戶；活期存款帳戶，（2）往來帳current asset 流動資產current cost 現時成本current cost accounting 現時成本會計current expenditure 本期支出current fund 流動基金；流動資金current investment 短期投資current liability 流動負債current price 時價current purchasing power 現時購買力current ratio 流動比率current replacement cost 現時重置成本current return 本期報酬customers ledger 客戶分類帳cut—off 截止cut—off date 截止日期cut-off procedure 截結程序Ddata 資料；數據date of acquisition 購置日期;取得日期day book 日記簿days of grace 寬限日debenture 債券；信用債券debenture capital 信用資本；信用債券式資本debit (1）借方，（2)借項,（3）借記，(4）借入debit memorandum 借項通知單;支帳通知書debit note 借項通知單；支帳通知書debt 債；債務debt discount 債務折扣debt—equity ratio 債務與資本比率debtor 債務人；債戶debtor/creditor ratio 應收帳款/應付帳款比率debtors ledger 應收帳款分類帳；債務人分類帳debtors ledger control account 應收帳款分類帳統制帳戶decentralize 分權；分散decentralized branch accounting分散分店會計制度systemdeclaration (1）公佈；聲明;宣佈，(2）申報declared dividend 已宣佈股利declared value 設定價值declining—balance method 餘額遞減折舊法decrement 貶值；減值deed 契據deed of trust 信託契據default 違約deferment 延期deferral 延期deferred asset 遞延資產deferred charge 遞延借項；遞延費用deferred expenditure 遞延支出deferred liability 遞延負債deficiency 短交額;短欠；虧損；不足deficiency account 虧絀帳deficiency appropriation 補撥款deficit 虧絀；赤字del credere 擔保還款del credere agent 擔保還款代理人del credere commission 擔保還款佣金delivered price 交貨價格departmental account 分部會計departmental charge 部門費用departmental margin 分部獲利差額;分部邊際貢獻departmental overhead 部門間接費用；分部毛利departmental profit 部門利益departmentalization 部門劃分depleted cost 耗餘成本depletion unit depreciation method 單位耗減折舊法deposit 存款depreciable amount 應折舊額depreciable asset 應折舊資產depreciation （1）折舊，（2）貶值，(3）損耗depreciation fund 折舊基金depreciation rate 折舊率depreciation reserve 折舊準備depreciation unit 折舊單位devaluation 貶值diminishing balance depreciation餘額遞減折舊法methoddirect cost 直接成本direct costing 直接成本法direct credit 直接貸記direct debit （1)直接支帳付款，(2）直接借記direct expenses 直接成本；直接費用direct labour 直接人工direct material 直接原料direct shipment 直接裝運direct write-off method 直接銷帳法director’s emolument董事津貼director’s remuneration董事酬金director’s report董事報告directors 董事disbursement 支出disclosure requirements 表露要求discount （1）折扣，(2)貼現,（3）折價discount on debenture 債券折價discount on share 股票折價discounting bill of exchange 票據貼現discounts allowed 銷貨折扣discounts received 購貨折扣dishonour 拒付dishonoured cheque 退票;不兌現支票;拒付支票disposal of asset （1)資產處理，(2）資產變賣dissolution 解散；解體distribution 分配；分銷distribution expense 推銷費用；分銷費用dividend 股息dividend cover 盈利對股息比率dividend policy 股息政策dividend yield 股息率documentary evidence 書面證據documents 單據；文件donation 捐贈dormant partner 隱名合夥人；不參與管理合夥人double column system 雙欄制double—entry bookkeeping 複式簿記doubtful debts 壞帳；呆帳down payment 首期付款draft 匯票drawee 受票人drawer 發票人drawings 提用dual aspect concept 複式觀念duality 複式due 到期duty 稅duty drawback 退稅Eearmark 指定用途earning 收益；盈利earning power 收益能力earning—capacity value 收益能力值earnings per share 每股盈利elimination 抵銷embezzlement 盜用emolument (1)薪酬;酬金，（2）津貼encumbrance 保留數endorsement (1)背書，（2)批註(保險單) endowment fund 留本基金enterprise 企業entity 單位；個體entity concept 個體觀念equal-annual—payment平均年金折舊法；平均折舊法depreciation methodequalization reserve 平衡準備equity 產權；主權;權益error 錯誤error of commission 帳名調亂錯誤error of omission 遺漏錯誤error of original entry 原始分錄錯誤error of principle 原則性錯誤errors and omissions excepted如有錯漏不在此限(E&OE)estimate 估計；概算evidence 憑證ex 除；在外ex-dividend 除息(股價）ex—right 除權exceptional item 例外項目exchange （1)兌換，(2)交換）executor 遺囑執行人exemption 豁免expected value 期望值expenditure 支出expense account 費用帳戶expired cost 已過成本；已耗成本exposure draft 公開評論之初稿extra dividend 額外股利；額外股息extraordinary income 非尋常收益extraordinary items 非尋常項目extraordinary loss 非尋常損失extraordinary profit 非尋常利潤Fface value 票面值factoring 出售應收帳款factory cost 製造成本factory expenses 製迼費用factory overhead 間接製造成本fictitious asset 虛設資產final accounts 決算表；決算帳戶final call 最後催繳款final dividend 末期股息financial statement 財務報表financial year 會計年度;財政年度finished goods 製成品finished stock 製成品fire loss 火災損失first-in-first—out （FIFO）先進先出法fiscal period 會計期間；財政期間fiscal year 會計年度；財政年度fixed asset 固定資產fixed capital 固定資本fixed instalment method 定額分期付款法fixed liability 固定負債fixed overhead 固定間接製造成本fixtures and fittings 裝修與裝置flexible budget 彈性預算floating asset 浮動資產floating capital 流動資本floating charge 流動抵押品；流動質權folio reference 參考帳頁forecast 預測foreign corporation 外國公司foreign currency 外國貨幣foreign exchange 外匯forfeited share 沒收股份forgery 偽造formal 正式formation expense 開辦費用founders’ share創辦人股本；發起人股本franchise 營業特權；專利權；特許權fraud 舞弊；欺詐free currency 自由貨幣free price 自由價格freedom from bias 全無歧見；全無偏差freehold 永久業權；不動產所有權freehold land 永久土地；永遠保有的地產freight 運費freight inward 購貨運費freight outward 銷貨運費fringe benefit 額外利益；附帶福利；邊緣福利full disclosure 充份表露；充份透露；充份表達full liability 全部責任;全部負債fully paid share 繳足股份fund （1）基金，（2)資金fund flow 資金流轉fund statement 資金表fundamental accounting concepts 基本會計概念futures price 期貨價格Ggain 盈餘;利得gain or loss 盈虧；損益garner vs murray rule 加納對梅禮案之判例gearing 資本借貸作用；資本槓桿作用gearing ratio 資本與與負債比率general balance sheet 通用資產負債表general expenses 雜費general fund 普通基金general journal 普通日記簿general ledger 總分類帳general operating expenses 普通業務費用general overhead 普通間接費用general partner 普通合夥人general reserve 普通盈餘準備generally accepted accounting公認會計原則principlesgilt-edged securities 金邊證券；優良證券going concern 繼續經營going concern concept 繼續經營概念goods 貨品goods in progress 在產品；在製品goods in transit 在運品goods on consignment 寄銷品goodwill 商譽gross 總;毛gross book value 帳面總值;總帳面值gross loss 毛損gross proceeds 售賣總額gross profit 毛利gross profit on sales 銷貨毛利gross profit ratio 毛利率gross revenue 總收入；總收益gross sale 銷貨總額group accounts 綜合會計；集團帳目Hhead office 總店head office current account 總店往來帳heat, light and power 煤氣及電費hedging 套頭交易；保值交易;套期保值；套戥;對沖high geared 高資本借貸比率hire purchase account 租購帳historical cost 歷史成本holding company 股權公司;控股公司holding gain or loss 持有損益holding period 持有期間horizontal analysis of statement 財務報表橫的分析Iidle capacity 閒置生產能力idle equipment 閒置設備impersonal accounts 非人名帳戶imprest cash 定額週轉金；定額零佣金imprest fund 定額資金imprest system 定額制度income 收益income account 收益帳戶income and expenditure account 收益與費用帳income and expense 收益及費用income statement 收益表；損益表income tax 所得稅;溢利稅；入息稅incoming partner 新加入合夥人incomplete records 不完整會計記錄incorporation 註冊；登記increment 增值indebtedness 債務indenture 合約；契約indirect cost 間接成本indirect expense 間接費用indirect labour 間接人工indirect manufacturing cost 間接製造成本indirect material 間接材料inherent goodwill 內在商譽insolvency 無力支付；無償債能力insolvent partner 無償債能力合夥人instalment 每期付款額instalment sale 分期付款銷貨insurance 保險intangible 無形intangible asset 無形資產intangible value 無形價值interbranch accounts 分店間往來帳intercompany profit 聯營公司間內部盈利intercompany transactions 聯營公司間交易事項interdepartmental profit 部門間內部盈利interest (1)利益，(2)權益；利益interfirm comparison 公司間比較interim 中期interim closing 中期結帳interim dividend 中期股利interim report 中期報告internal check 內部牽制；內部查核internal control 內部管制；內部控制internal transaction 內部會計事項interpretation 解釋intrafirm comparison 公司內部比較intragroup indebtedness 集團內部負債inventory （1)存貨，(2）財產清單invested capital 投入資本investment 投資investment appraisal 投資估價investment company 投資公司invoice 發票invoice cost 發票原價irredeemable stock 不可贖回股票issued at a discount 折價發行issued at a premium 溢價發行issued at par 按面值發行issued capital 已發行股本Jjoint account 聯合帳joint ownership 共同所有權joint venture 聯合短期投資；短期合營journal 分錄簿；日記簿journal entry 日記分錄journalize 分錄llabour 人工lag 延遲land and building 房地產last-in—first-out （LIFO）後進先出法lease (1)租賃;租，（2)租約leasehold 租賃權ledger 分類帳ledger control 分類統制帳legacy 遺產leverage （1）資本借貸率；挺率；槓率，(2）槓桿作用levy 課稅；徵收；徵課liability (1)負債，(2）責任limited company 有限公司limited partner 有限合夥人limited partnership 有限合夥liquid asset 速動資產；流動資產liquid capital 流動資金liquidation （1）清盤；清算,（2)清理liquidity ratio 速動比率；流動資金比率listed company 上巿公司loading charges 裝船費用loan 貸款；放款loan capital 借貸資本；借入資本loan interest 貸款利息long—term contract 長期合約long-term investment 長期投資long—term lease 長期租賃long-term liability 長期負債loss 損失；虧蝕loss ratio 損失比率low geared 低資本借貨比率lower of cost or market 成本與巿價孰低法lower of cost or net realizable value 成本與淨變現值孰低法lump sum 整數Mmachine hour depreciation method 機器小時折舊法maintenance reserve 維修準備management accounting 管理會計manufacturing account 製造成本帳manufacturing cost 製造成本margin 毛利marginal balance 獲利差額mark—down 標價降低數mark-up 加於成本之價格；加成market price 巿價market value 巿值matching concept 相配觀念material 材料material cost 材料成本materiality 重點鉅數maturity 到期maximum stock level 最高存貨水平memorandum joint venture account 短期合營備忘帳;短期合營損益表memorandum of association 組織大綱merchandise 商品merger 兼併；合併；歸併minimum stock level 最低存貨水平minority balance 少數差額minority interest 少數股東權益misappropriation 濫用;侵吞miscellaneous expense 雜費mixed account 混合帳戶money measurement concept 貨幣量度單位觀念mortgage 抵押；按揭mortgage bond 抵押債券mortgagee 受押者；貸款人mortgagor 抵押者;借款人Nnarrative 摘要；說明negative goodwill 負商譽negotiable instruments 可轉讓票據；流通票據net 淨價net asset 淨資產net asset value 淨資產值net book value 帳面淨值net current asset 流動資產淨值net income 淨利值net loss 掙損失net operating income 營業淨利net operating profit 營業淨利net present value 淨現值net proceed 淨收入net profit 純利net profit on sales 銷貨純利net purchases 購貨淨額net realizable value 變現淨值net sales 銷貨淨額net working capital 營運資金淨額net worth 淨值no-par—value capital stock 無面值股票nominal account 損益帳戶；名義帳戶；虛帳戶nominal capital 票面股本；額定股本；名義股本nominal ledger 虛帳明細分類帳nominal value 名義價值；票面值non-adjusting events 非調整事項non-cumulative preference share 非累積優先股non-operating 非營業non-profit—marking organization 非牟利機構note （1)票據，（2)附註noting charges 票據拒付手續費Oobjectivity 客觀性obligation 負債；責任obsolescence 陳廢office equipment 辦公室設備office expense 辦公室費用office furniture 辦公室傢具offset 抵銷；沖銷on account 賒帳on consignment 寄銷on credit 賒帳on demand 見票即付on hand 手存open account 欠帳opening balance 期初餘額opening entry 開帳分錄operating 業務上operating company 營業公司operating cost 營業成本operating cycle 營業循環operating income 營業收益operating profit 營業利潤；營業收益operating ratio 營業比率ordinary share 普通股original cost 原始成本original entry 原始分錄outgoing partner 退出合夥人；退夥人outlay 支出output 產量；產出；產品outstanding 未清的outstanding cheque 未兌現支票outstanding expense 未付費用outstanding liability 未付負債over valuation 計價過高over-the—counter 場外的over—trading 營業超荷；過度擴張營運overcast 多計overdraft 透支overdue 逾期overhaul expense 大修費用overhead 間接費用overriding commission 超額佣金overstatement 多列；多計oversubscription 超額認購owe 欠owner’s equity資本主權ownership 所有權ppacking expense 包裝費用paid—in surplus 繳入公積paid-up capital 已繳股本；實收資本paper profit 帳面盈餘；虛盈par 面值par value 票面值parent company 母公司；父公司participating preference share 參與優先股particulars 摘要partner 合夥人partnership 合夥；合夥組織；合夥企業past due 逾期patent 專利權payable 應付payback method 歸本期方法payee 受款人；收款人payment 支出payment by instalments 分期付款payment in advance 預付payment in arrears 積欠payment on account (1)定金;預繳付款,(2)供款payroll (1)薪餉；工資，(2)薪酬表pension （1)撫恤金，（2)退休金;長俸pension fund (1）撫恤基金，（2）退休基金percentage statement 百分率比較表periodic inventory system 分期盤點制perpetual inventory system 永續盤存制personal account 人名帳戶personal income 個人所得personal liability 個人責任；個人負債personal property 動產petty cash 零用現金petty cash book 零用現金簿petty cash voucher 零用現金憑單physical stock taking 實地盤點；實地盤存piecemeal distribution 分期分配piecemeal realization 分期變現；分期變產pilferage control 防竊plant and equipment 廠房與設備plant and machinery 廠房與機器pledge 抵押position statement 資產負債表post balance sheet events 資產負債表後事項post—acquisition profit or loss 收購後損益post—closing balance sheet 結帳後平衡帳；結帳後資產負責表post—closing trial balance 結帳後試算表post-dated cheque 遠期支票；期票posting 過帳pre—acquisition profit or loss 收購前損益pre—closing trial balance 結帳前試算表preemptive right 優先認購股權preference share 優先股preference share dividend 優先股利preliminary expenses 開辦費premium （1)保險費，（2)溢價，（3)獎金prepaid expenses 預付費用prepayment 預付項目present value 現值price earning ratio 巿價盈利率price level adjustment statement 按物價水平調整之財務報表prime cost 主要成本prime entry 原始分錄principal (1)本金，(2）委託人；主事人；當事人principles 原理;原則prior year adjustment 前期損益調整private ledger 機密分類帳private limited company 私人有限公司pro forma 暫編的；預編的pro forma balance sheet 暫編資產負債表pro forma invoice 臨時發票pro forma statement 暫編報表pro rata 比例分配proceeds 收入production budget 生產預算production control 生產控制production cost 生產成本production overheads 生產間接成本production-unit-basis depreciation生產單位基礎折舊法methodproductivity 生產力professional accountants 專業會計師professional ethics 專業道德profit and loss account 損益帳；損益表profit and loss appropriation account 損益分配帳profit planning 盈利計劃profitability 盈利能力profitability ratio 盈利能力比率promissory note 借據；期票promoter’s shares創辦人股份property 財產proposed dividend 據派股息proprietary interest 資本權益proprietor 資本主;東主；業主proprietorship 業權；資本主權益；東主權益prospectus 招股章程protest a bill 票據拒付通知protest fee 拒付通知費provision 準備provision for bad debts 呆帳準備provision for depreciation 折舊準備provision for discounts allowed 銷貨折扣準備provision for unrealized profit 未實現利潤準備prudence 穩健保守public limited company 公眾有限公司published accounts 公開發表的報表purchased goodwill 購買商譽purchases 購貨purchases contract 購貨契約purchases journal 購貨簿purchases ledger 應付帳款分類帳purchases ledger control account 應付帳款分類帳統制帳戶purchases returns 購貨退出purchases returns book 購貨退出簿purchasing power 購買力pure profit 真純盈利；純盈利put option 賣出期權pyramid ratio 金字塔比率Qquality control 品質控制quantifiability 可數量性quasi partner 準合夥人quasi reorganization 準改組;帳面改組quick asset 速動資產quick liability 速動負債quick ratio 速動比率quotation 報價；行情；報價單quoted company 上市公司quoted market price 開列的市價quoted securities investment 有價證券投資Rrate 率rate of exchange 匯兌率rate of interest 利率rate of return 報酬率；收益率；盈利率；回報率rate of stockturn 存貨週轉率rate of turnover 週轉率ratio 比率ratio analysis 比率分析raw material 原料real account 實帳戶real cost 實際成本real price 實際價格real value 實際價值real wages 實際工資realizable income 可實現收益realizable value 可變現值realization account 變現帳戶；變產帳戶realization concept 變現觀念realization expense 變現費用;變產費用realize 變現realized appreciation 已實現漲價realized profit 已實現利潤realized revenue 已實現收益realty 不動產rebate 回扣；回佣recapitalization 調整資本receipt （1）收據,（2)收入receipts and payments account 現金收支帳；收入與付出帳；收入與支付帳receivership accounts 財產接管會計reconciliation statement 調節表reconstruction 重建recoup 開支的補償recovery 收回recurrent expenditure 經常開支red—herring prospectus 非正式招股章程；紅魚招股章程red-ink entry 紅字分錄redeemable preference share 可贖回優先股redemption 償還；贖回reducing balance depreciation餘額遞減折舊法methodrefund 退款；退現registered capital 註冊股本；法定股本reimbursement 補償relevance 相關性；切題性reliability 可靠性；信度remittance slip 匯款付單renegotiation 重議價renewal 更新；換新renewal or replacement fund 換新或重置基金rent 租金reorder level 再定貨水平reorganization 改組；改編;重新編制repairs and maintenance 修理及保養維修replacement cost 重置成本replacement depreciation method 重置成本折舊法report form 報告式repossession 收回已出售之貨品requisition 請求單；申請單resale 轉賣research and development cost 研究和發展成本reserve 公積金；儲備reserve for amortization 攤銷準備reserve for bad debts 呆帳準備reserve for contingencies 或有準備reserve for depletion 耗竭準備reserve for depreciation 折舊準備reserve fund 準備金residual cost 剩餘成本residual value 剩餘價值；殘值resolution 決議resource 資源restore 恢復retail price 零售價retained earning 營業盈餘；留存盈餘;保留盈餘retained profit 留存利潤retired bill 已贖回票據retired partner 己退休之合夥人retirement （1）退休，（2)退股;（3)贖回；（4)報廢retroactive basis 追溯基礎return on capital employed 動用資金報酬率return on investment 投資報酬率returns inwards 鎖貨退回returns inwards book 鎖貨退回簿returns outwards 購貨退出returns outwards book 購貨退出簿revaluation depreciation method 重估折舊法;估值折舊法revaluation reserve 重估準備；估值準備revenue 收益revenue expenditure 收益支出revenue receipt 收益收入revenue reserve 收益儲備；保留盈餘revenue statement 收益表reversing entry 還原分錄；回轉分錄right 權利rights issue 股權發行；供股risk capital 風險資本royalty （1）特權，（2）使用稅；版稅；專利稅royalty interest 特權權益Ssalary 薪金sales 銷貨sales allowance 銷貨折讓sales book 銷貨簿sales budget 銷貨預算；銷售預算sales commission 銷貨佣金sales day book 銷貨日記簿sales discount 銷貨折扣sales invoice 銷貨發票sales journal 銷貨簿sales ledger 應收帳款分類帳sales ledger control account 應收帳款分類帳統制帳戶sales returns 銷貨退回sales returns book 銷貨退回簿salvage value 殘值scrap value 殘值scrap dividend 期票股利；股利票scrap issue 紅股發行；期票股利發行secret partner 秘密合夥人secret reserve 秘密準備金sectional ledger 分組分類帳secured 有抵押securities (1)證券,(2)擔保品;抵押品self-balancing 自平selling and administrative expenses 銷售及管理費用share （1)股份，(2)股票share bonus 紅股share capital 股本share premium 股本溢價share subscription 認購股本；股本認購shareholder 股東short—term liability 短期負債sight draft 即期票據single-entry bookkeeping 單式簿記sinking fund 償債基金sinking fund bond 償債基金債券sinking fund depreciation method 償債基金折舊法sole proprietorship 獨資經營;獨資企業sole trader 全東；東主；獨資經營solvency 償債能力stable unit of measurement 穩定量度單位stale cheque 過期支票stamp duty 印花稅standard cost 標準成本standing order 定期支付指示stated value 設定價值statement 報表；結單statement of account (1)會計帳目,（2)結單statement of affairs （1)資產負債表,(2)清理式資產負債表；財產狀況證明書statement of changes in financial財務狀況變動表positionstatement of revenue and收支表;收益費用表expenditurestatement of source and application資金表of fundstatement of standard accounting會計實務準則聲明practice（SSAP)statutory books 法定帳簿statutory reserve 法定準備stewardship concept 管理責任概念stock （1）存貨,（2）證券，（3）股票stock control 存貨管制stock exchange 證券交易所stock in hand 商品存貨stock level 存貨水平stock reserve 存貨準備stock taking 盤點存貨stock turnover 存貨週轉率stock valuation 存貨計價；存貨估值straight-line depreciation method 直線折舊法subscribe 認購subscription 會費subsidiary account 補助分類帳戶；明細分類帳戶subsidiary company 附屬公司;子公司sum-of—the-years-digits depreciation method 使用年數比例折舊法；年限積數折舊法sundry expense 雜費super profit 超越利潤surplus 盈餘surrender value 退還金額suspense account 暫記帳戶TT account T字形帳戶take—over 收購takings 營業額；銷售量tangible asset 有形資產tariff 關稅tax 稅捐terminal value 終值time draft 期付匯票；定期匯票timeliness 及時性total account 總帳戶total creditors account 應付帳款分類帳統制帳戶；總應付帳款帳戶total debtors account 應收帳款分類帳統制帳戶;總應收帳款帳戶trade association 商會trade creditors 購貨債權人;應付貨款trade debtors 銷貨債務人；應收貨款trade discount 交易折扣；營業折扣trade mark 商標trade—in value 易新價值trading account 購銷帳trading capital 營運資金trading profit 毛利transaction 交易事項transportation—in 購貨運費transportation—out 銷貨運費transposition error 數位調換錯誤travelling expense 交通費trial balance 試算表true and fair view 真確及公正意見trust deed 信託契據trust fund 信託基金turnover (1）營業額；銷售量，(2）週轉。
常用会计英语词汇完整
常用会计英语词汇完整Introduction会计是一门涉及到财务数据处理和分析的重要学科，它在全球范围内都有广泛的应用。
掌握会计英语词汇是进行国际财务交流和专业沟通的必备技能。
本文将介绍一些常用的会计英语词汇，帮助读者更好地理解和运用这些术语。
1. Financial Statements（财务报表）Income Statement（损益表） - 一种用于报告某一特定时期的公司收入、费用和净利润的财务报表。
Balance Sheet（资产负债表） - 描述企业在特定日期的资产、负债和所有者权益的快照。
Cash Flow Statement（现金流量表） - 报告企业经营活动、投资活动和筹资活动的现金流量情况。
Statement of Shareholders’ Equity（股东权益变动表） - 展示了股东权益在特定时期内的变动情况，包括净利润、股东投入和股东取出的金额。
2. Accounting Methods（会计方法）Accrual Accounting（权责发生制） - 根据经济实际发生的权责将收入和支出划分到特定期间，无论与货币流动是否有关。
Cash Accounting（现金基准制） - 根据现金实际收入和支出的时间来记录收入和支出，忽略收入和支出的实际发生时间。
Double-Entry Bookkeeping（复式记账法） - 一种会计方法，每个交易都会同时在借方和贷方产生相等的金额。
Cost Accounting（成本会计） - 一种会计方法，用于计算和控制产品和服务的成本。
Forensic Accounting（法务会计） - 结合会计和调查技术，用于揭示和防止经济犯罪。
3. Financial Ratios（财务比率）Profit Margin（利润率） - 净利润与收入的比例，反映每销售单位产品或提供服务的利润水平。
Return on Investment (ROI)（投资回报率） - 投资获得的利润与投资成本的比例。
常用会计英语词汇
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
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
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
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
36. audit 审计
37. audit report 审计报告
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。
会计英语专业词汇
会计英语专业词汇是指会计从业者必须掌握的专业词汇，是会计从业者的基本功之一。
会计英语专业词汇对会计从业者的日常工作有着重要的作用，它不仅可以帮助会计从业者
准确的理解专业报表和文档，而且可以帮助他们清楚的表达专业知识和思想。
其中常见的会计英语专业词汇有：assets（资产）、liabilities（负债）、equity（权益）、income（收入）、expenses（费用）、cash flow（现金流）、debt（债务）、balance sheet（资产负债表）、profit and loss statement（利润表）、audit（审计）、tax （税收）、accounting（会计）、accounting system（会计系统）、bookkeeping（记账）、budgeting（预算）等等。
此外，会计英语还有一些专有名词，比如amortization（摊销）、accrual（应计）、depreciation（折旧）、capital expenditure（资本支出）、carrying value（账面价值）、cash equivalent（现金等价物）、contribution margin（贡献利润）、deferred revenue
（延期收入）、goodwill（商誉）、inventory（存货）、net asset value（净资产价值）、net income（净收入）等等。
会计英语专业词汇的学习对会计从业者的日常工作有着重要的作用，它不仅可以帮助
会计从业者准确的理解专业报表和文档，而且可以帮助他们清楚的表达专业知识和思想。
因此，会计从业者应积极的学习和掌握会计英语专业词汇，从而提高自身的工作能力。
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会计学英文词汇Aabandonment 廢置abatement (1)取消，(2)減除；減額aboriginal 原始成本above par 高於票面值absorb 納入；分配absorption costing 全部成本法；全面成本法；吸收成本法accelerated depreciation 加速折舊acceptance (1)承兌；承兌票據，(2)承諾acceptance of bill of exchange 匯票承兌；票據承兌accepted draft (bill) 已承兌匯票(票據)acceptor 承兌人account (1)帳；帳戶，(2)科目，(3)客帳account form 帳戶式account payable 應付帳款account receivable 應收帳款account sales 承銷清單accountant 會計人員；會計主任；會計師accounting assumption 會計假設accounting bases 會計基礎accounting concepts 會計觀念；會計概念accounting control 會計牽制；會計統制accounting convention 會計慣例accounting cycle 會計循環accounting entity 會計個體accounting equation 會計等式accounting errors 會計錯誤accounting framework 會計架構accounting identity 會計等式accounting period 會計期間accounting policy 會計政策accounting principles (1)會計原則，(2)會計原理accounting procedure 會計程序accounting ratio 會計比率accounting records 會計記錄accounting report 會計報告accounting standards 會計準則accounting statement 會計報表accounting system 會計制度accounting theory 會計理論accounting transaction 會計事項accounting year 會計年度accrual 應計項目accrual concept 應計觀念accrual date 應收/應付日accrued asset 應計資產accrued basis 應計基礎accrued depreciation 應計折舊accrued dividend 應計股息accrued expenses 應計費用accrued income 應計收益accrued items 應計項目accumulated depreciation 累積折舊；折舊準備accumulated dividend 累積股息accumulated fund 累積基金acid test 酸性測驗acquisition accounting 購買會計法acquisition cost 取得成本；購買成本ad valorem duty 從價稅，按值計稅added value 增值額；增加值adequate disclosure 充份表露adjusting entry 調整分錄adjusting events 調整事項adjustment 調整administration 行政admission of new partner 新合夥人加入；新入夥advance 預付affiliated company 附屬公司ageing schedule for doubtful debts 呆帳帳齡分析表agent 代理人aggregate depreciation 累計折舊allocate 分配allotment 分配數allowance (1)折讓，(2)津貼alteration of capital 股本更改amalgamation 合併amortization 攤銷amount of annuity 年金金額annual audit 週年核數annual general meeting 週年大會；年會annual report 年報annual return (1)週年回報，(2)年報，(3)年收益率annuity 年金annuity depreciation method 年金折舊法anticipated profit 預期利潤application and allotment account 股份申請及分配帳application of fund 資金運用apportionment 分攤appraise 評定appreciation 增值；升值appropriation 撥用；指撥appropriation account 盈餘分撥帳，盈利分撥帳appropriation depreciation method 盈餘分派折舊法；盈餘指撥折舊法a rm’s length transaction 正當交易arrears 積欠article method 按件存貨計價法article of association 組織章程as at 截日asset 資產assignment 轉讓associated company 聯營公司association 社團at cost 按成本at market 按巿值at par 按票面值；按面值at sight 見票即付attributable profit 可歸屬利潤audit 查核；核數；審計a uditor’s remuneration核數師酬金a uditor’s report核數師報告authorised capital 註冊股本；法定股本available cash 備用現金average collection period 平均收帳期average cost 平均成本average stock 平均存貨Bbad debt 呆帳；壞帳bad debt recovery 壞帳收回bailee 受託人bailment 寄託；委託bailor 委託人balance (1)餘額，(2)平衡balance sheet 資產負債表balancing off accounts 結帳；帳戶結平bank charge 銀行手續費bank discount 銀行貼現息bank draft 銀行匯票bank loan 銀行貸款bank note 鈔票bank overdraft 銀行透支bank reconciliation statement 銀行往來調節表bank statement 銀行報告；銀行結單bankruptcy 破產base stock 基本存貨量bearer cheque 來人支票；不記名支票bearer share 無記名股票；不記名股票below par 低於票面值bill of exchange 匯票bill payable 應付票據bill receivable 應收票據bill machine 發票機board of directors 董事會；董事局bond 債券bond dividend 債券利息bonus 紅利；花紅bonus issue 紅股發行bonus share 紅股；股票股息book inventory 帳面存貨book of original entry 原始分錄簿book value 帳面值bookkeeping cycle 簿記循環bought day book 購貨日記簿branch account 支店往來帳戶breakeven analysis 營業平衡分析；損益兩平分析；損益平衡分析breakeven point 營業平衡點；損益兩平點；損益平衡點breakeven chart 營業平衡圖；損益兩平圖；損益平衡圖broker 經紀brokerage 經紀佣金brought down 承上brought forward 承前budget 預算business combination 企業合併business corporation 企業公司business enterprise 企業機構business entity 企業個體business entity concept 企業個體觀念Ccalendar year 曆年call 催繳股款called-up capital 已催繳股本calls in advance 預收催繳股款calls in arrear 欠付催繳股款；應收催繳股款capital 資金；資本；股本capital allowance 資本資產稅務折舊扣減capital budgeting 資本預算capital deficiency 資本虧絀capital donation 資本捐贈capital employed 動用資金；動用資本capital expenditure 資本支出capital gain 資本得利capital gearing 資本與負債比率；資金借貸比率capital maintenance 資本保留capital reconstruction 資本重組capital redemption reserve 贖回資本準備capital reduction 資本縮減capital reorganization 資本重組capital reserve 資本公積金；資金儲備；資本準備capital structure 資本結構capitalization 資本總額；利益資本化carriage inwards 購貨運費carriage outwards 銷貨運費carried down 轉下；結轉下期carried forward 延後；結轉下期cash at bank 銀行存款cash banked 已存入銀行現金cash basis 現金基礎cash book 現金日記簿；現金簿cash budget 現金預算cash discount 現金折扣cash dividend 現金股息cash flow 現金流轉；現金流量cash forecast 現金預測cash in hand 庫存現金cash in transit 在途現金cash on delivery 交貨付現cash over and short 現金尾差cash sale 現銷；現金銷貨cash statement 庫存表；現金報表casting 加總category method 按類別存貨計價法circulating asset 流動資產circulating capital 營運資金；週轉資金；流動資本clearing house 票據交換所closing date 結帳日期closing entry 結帳分錄closing stock 期末存貨closing the books 結帳club accounts 社團會計；非牟利組織會計co-operative society 合作社co-ordinate 配合；調和；協調co-ordinate system 座標制度co-partner 合夥人columnar account 多欄式帳戶columnar presentation 多欄式報導commission (1)佣金，(2)手續費commodity 商品common carrier (1)運輸業，(2)承運商common stock 普通股company 公司company accounts 公司會計company act 公司法案company law 公司法company limited by guarantee 擔保有限公司company limited by shares 股份有限公司company ordinance 公司條例comparative balance sheet 比較資產負債表comparative statement 比較報表compensating error 抵銷性錯誤compensatory balance 補償性最低存款額completed transaction 完整會計事項conservatism 穩健保守consignment 寄銷consistency 一貫原則；一致性consolidated balance sheet 綜合資生負債表consolidated financial statement 綜合財務報告表；綜合財務報表consolidated group 合併集團consolidated income statement 綜合損益表consolidated surplus 合併盈餘consolidated working fund 合併營運基金；合併營運資金consolidation goodwill 合併商譽constituent company 分子公司；成員公司container accounts 貨櫃會計；盛器會計；包裝物會計contingency 意外事故contingent annuity 或有年金contingent asset 或有資產contingent charge 或有費用contingent fund 意外準備基金contingent liability 或有負債contingent reserve 意外準備continuity postulate 續續經營假設contra account (1)抵銷帳戶，(2)相對科目contra entry 對銷分錄contract authorization 訂約授權數contract price 合約價格contributed capital 繳入資本contributed surplus 繳入公積contribution margin 獲利差額；毛利；邊際貢獻control 控制；統制，管制control account 統制帳戶controllable cost 可控制之成本controlled company 分公司；受制公司controller 會計長；主計長；綜計長；管制長controlling account 統制帳戶controlling company 總公司；控股公司controlling interests 控制權益convention 慣例convertible bond 可調換公司債券；可換債券convertible loan stock 可轉換債券copyright 版權corporation 公司；法團corporation tax 公司稅correcting entry 更正分錄correction of errors 錯誤更正cost 成本cost accounting 成本會計cost allocation 成本分配cost concept 成本觀念cost control 成本控制cost of completed goods 製成品成本cost of control 控制成本cost of goods manufactured 製成品成本cost of goods sold 銷貨成本cost of production 生產成本cost-plus 成本加成credit (1)貸方，(2)貸項，(3)貸記，(4)貸入，(5)賒帳，(6)信用credit control 信用控制credit line 信用限額；信貸限額credit memorandum 貸項通知單credit note 貸項通知單；入帳通知書credit sale 賒售；賒銷credit transfer 貸項轉帳creditor 債權人creditors ledger 應付帳款分類帳；債權人分類帳creditors ledger control account 應付帳款分類帳統制帳戶crossed cheque 劃線支票cum dividend 帶息cumulative dividend 累積股息cumulative preference share 累積優先股currency 通貨current 流動的current account (1)往來存款帳戶；活期存款帳戶，(2)往來帳current asset 流動資產current cost 現時成本current cost accounting 現時成本會計current expenditure 本期支出current fund 流動基金；流動資金current investment 短期投資current liability 流動負債current price 時價current purchasing power 現時購買力current ratio 流動比率current replacement cost 現時重置成本current return 本期報酬customers ledger 客戶分類帳cut-off 截止cut-off date 截止日期cut-off procedure 截結程序Ddata 資料；數據date of acquisition 購置日期；取得日期day book 日記簿days of grace 寬限日debenture 債券；信用債券debenture capital 信用資本；信用債券式資本debit (1)借方，(2)借項，(3)借記，(4)借入debit memorandum 借項通知單；支帳通知書debit note 借項通知單；支帳通知書debt 債；債務debt discount 債務折扣debt-equity ratio 債務與資本比率debtor 債務人；債戶debtor/creditor ratio 應收帳款/應付帳款比率debtors ledger 應收帳款分類帳；債務人分類帳debtors ledger control account 應收帳款分類帳統制帳戶decentralize 分權；分散decentralized branch accounting system 分散分店會計制度declaration (1)公佈；聲明；宣佈，(2)申報declared dividend 已宣佈股利declared value 設定價值declining-balance method 餘額遞減折舊法decrement 貶值；減值deed 契據deed of trust 信託契據default 違約deferment 延期deferral 延期deferred asset 遞延資產deferred charge 遞延借項；遞延費用deferred expenditure 遞延支出deferred liability 遞延負債deficiency 短交額；短欠；虧損；不足deficiency account 虧絀帳deficiency appropriation 補撥款deficit 虧絀；赤字del credere 擔保還款del credere agent 擔保還款代理人del credere commission 擔保還款佣金delivered price 交貨價格departmental account 分部會計departmental charge 部門費用departmental margin 分部獲利差額；分部邊際貢獻departmental overhead 部門間接費用；分部毛利departmental profit 部門利益departmentalization 部門劃分depleted cost 耗餘成本depletion unit depreciation method 單位耗減折舊法deposit 存款depreciable amount 應折舊額depreciable asset 應折舊資產depreciation (1)折舊，(2)貶值，(3)損耗depreciation fund 折舊基金depreciation rate 折舊率depreciation reserve 折舊準備depreciation unit 折舊單位devaluation 貶值diminishing balance depreciation method 餘額遞減折舊法direct cost 直接成本direct costing 直接成本法direct credit 直接貸記direct debit (1)直接支帳付款，(2)直接借記direct expenses 直接成本；直接費用direct labour 直接人工direct material 直接原料direct shipment 直接裝運direct write-off method 直接銷帳法director’s em olument 董事津貼director’s remuneration董事酬金director’s report董事報告directors 董事disbursement 支出disclosure requirements 表露要求discount (1)折扣，(2)貼現，(3)折價discount on debenture 債券折價discount on share 股票折價discounting bill of exchange 票據貼現discounts allowed 銷貨折扣discounts received 購貨折扣dishonour 拒付dishonoured cheque 退票；不兌現支票；拒付支票disposal of asset (1)資產處理，(2)資產變賣dissolution 解散；解體distribution 分配；分銷distribution expense 推銷費用；分銷費用dividend 股息dividend cover 盈利對股息比率dividend policy 股息政策dividend yield 股息率documentary evidence 書面證據documents 單據；文件donation 捐贈dormant partner 隱名合夥人；不參與管理合夥人double column system 雙欄制double-entry bookkeeping 複式簿記doubtful debts 壞帳；呆帳down payment 首期付款draft 匯票drawee 受票人drawer 發票人drawings 提用dual aspect concept 複式觀念duality 複式due 到期duty 稅duty drawback 退稅Eearmark 指定用途earning 收益；盈利earning power 收益能力earning-capacity value 收益能力值earnings per share 每股盈利elimination 抵銷embezzlement 盜用emolument (1)薪酬；酬金，(2)津貼encumbrance 保留數endorsement (1)背書，(2)批註(保險單) endowment fund 留本基金enterprise 企業entity 單位；個體entity concept 個體觀念equal-annual-payment depreciation平均年金折舊法；平均折舊法methodequalization reserve 平衡準備equity 產權；主權；權益error 錯誤error of commission 帳名調亂錯誤error of omission 遺漏錯誤error of original entry 原始分錄錯誤error of principle 原則性錯誤errors and omissions excepted (E&OE) 如有錯漏不在此限estimate 估計；概算evidence 憑證ex 除；在外ex-dividend 除息(股價)ex-right 除權exceptional item 例外項目exchange (1)兌換，(2)交換)executor 遺囑執行人exemption 豁免expected value 期望值expenditure 支出expense account 費用帳戶expired cost 已過成本；已耗成本exposure draft 公開評論之初稿extra dividend 額外股利；額外股息extraordinary income 非尋常收益extraordinary items 非尋常項目extraordinary loss 非尋常損失extraordinary profit 非尋常利潤Fface value 票面值factoring 出售應收帳款factory cost 製造成本factory expenses 製迼費用factory overhead 間接製造成本fictitious asset 虛設資產final accounts 決算表；決算帳戶final call 最後催繳款final dividend 末期股息financial statement 財務報表financial year 會計年度；財政年度finished goods 製成品finished stock 製成品fire loss 火災損失first-in-first-out (FIFO) 先進先出法fiscal period 會計期間；財政期間fiscal year 會計年度；財政年度fixed asset 固定資產fixed capital 固定資本fixed instalment method 定額分期付款法fixed liability 固定負債fixed overhead 固定間接製造成本fixtures and fittings 裝修與裝置flexible budget 彈性預算floating asset 浮動資產floating capital 流動資本floating charge 流動抵押品；流動質權folio reference 參考帳頁forecast 預測foreign corporation 外國公司foreign currency 外國貨幣foreign exchange 外匯forfeited share 沒收股份forgery 偽造formal 正式formation expense 開辦費用founders’ share創辦人股本；發起人股本franchise 營業特權；專利權；特許權fraud 舞弊；欺詐free currency 自由貨幣free price 自由價格freedom from bias 全無歧見；全無偏差freehold 永久業權；不動產所有權freehold land 永久土地；永遠保有的地產freight 運費freight inward 購貨運費freight outward 銷貨運費fringe benefit 額外利益；附帶福利；邊緣福利full disclosure 充份表露；充份透露；充份表達full liability 全部責任；全部負債fully paid share 繳足股份fund (1)基金，(2)資金fund flow 資金流轉fund statement 資金表fundamental accounting concepts 基本會計概念futures price 期貨價格Ggain 盈餘；利得gain or loss 盈虧；損益garner vs murray rule 加納對梅禮案之判例gearing 資本借貸作用；資本槓桿作用gearing ratio 資本與與負債比率general balance sheet 通用資產負債表general expenses 雜費general fund 普通基金general journal 普通日記簿general ledger 總分類帳general operating expenses 普通業務費用general overhead 普通間接費用general partner 普通合夥人general reserve 普通盈餘準備generally accepted accounting principles 公認會計原則gilt-edged securities 金邊證券；優良證券going concern 繼續經營going concern concept 繼續經營概念goods 貨品goods in progress 在產品；在製品goods in transit 在運品goods on consignment 寄銷品goodwill 商譽gross 總；毛gross book value 帳面總值；總帳面值gross loss 毛損gross proceeds 售賣總額gross profit 毛利gross profit on sales 銷貨毛利gross profit ratio 毛利率gross revenue 總收入；總收益gross sale 銷貨總額group accounts 綜合會計；集團帳目Hhead office 總店head office current account 總店往來帳heat, light and power 煤氣及電費hedging 套頭交易；保值交易；套期保值；套戥；對沖high geared 高資本借貸比率hire purchase account 租購帳historical cost 歷史成本holding company 股權公司；控股公司holding gain or loss 持有損益holding period 持有期間horizontal analysis of statement 財務報表橫的分析Iidle capacity 閒置生產能力idle equipment 閒置設備impersonal accounts 非人名帳戶imprest cash 定額週轉金；定額零佣金imprest fund 定額資金imprest system 定額制度income 收益income account 收益帳戶income and expenditure account 收益與費用帳income and expense 收益及費用income statement 收益表；損益表income tax 所得稅；溢利稅；入息稅incoming partner 新加入合夥人incomplete records 不完整會計記錄incorporation 註冊；登記increment 增值indebtedness 債務indenture 合約；契約indirect cost 間接成本indirect expense 間接費用indirect labour 間接人工indirect manufacturing cost 間接製造成本indirect material 間接材料inherent goodwill 內在商譽insolvency 無力支付；無償債能力insolvent partner 無償債能力合夥人instalment 每期付款額instalment sale 分期付款銷貨insurance 保險intangible 無形intangible asset 無形資產intangible value 無形價值interbranch accounts 分店間往來帳intercompany profit 聯營公司間內部盈利intercompany transactions 聯營公司間交易事項interdepartmental profit 部門間內部盈利interest (1)利益，(2)權益；利益interfirm comparison 公司間比較interim 中期interim closing 中期結帳interim dividend 中期股利interim report 中期報告internal check 內部牽制；內部查核internal control 內部管制；內部控制internal transaction 內部會計事項interpretation 解釋intrafirm comparison 公司內部比較intragroup indebtedness 集團內部負債inventory (1)存貨，(2)財產清單invested capital 投入資本investment 投資investment appraisal 投資估價investment company 投資公司invoice 發票invoice cost 發票原價irredeemable stock 不可贖回股票issued at a discount 折價發行issued at a premium 溢價發行issued at par 按面值發行issued capital 已發行股本Jjoint account 聯合帳joint ownership 共同所有權joint venture 聯合短期投資；短期合營journal 分錄簿；日記簿journal entry 日記分錄journalize 分錄llabour 人工lag 延遲land and building 房地產last-in-first-out (LIFO) 後進先出法lease (1)租賃；租，(2)租約leasehold 租賃權ledger 分類帳ledger control 分類統制帳legacy 遺產leverage (1)資本借貸率；挺率；槓率，(2)槓桿作用levy 課稅；徵收；徵課liability (1)負債，(2)責任limited company 有限公司limited partner 有限合夥人limited partnership 有限合夥liquid asset 速動資產；流動資產liquid capital 流動資金liquidation (1)清盤；清算，(2)清理liquidity ratio 速動比率；流動資金比率listed company 上巿公司loading charges 裝船費用loan 貸款；放款loan capital 借貸資本；借入資本loan interest 貸款利息long-term contract 長期合約long-term investment 長期投資long-term lease 長期租賃long-term liability 長期負債loss 損失；虧蝕loss ratio 損失比率low geared 低資本借貨比率lower of cost or market 成本與巿價孰低法lower of cost or net realizable value 成本與淨變現值孰低法lump sum 整數Mmachine hour depreciation method 機器小時折舊法maintenance reserve 維修準備management accounting 管理會計manufacturing account 製造成本帳manufacturing cost 製造成本margin 毛利marginal balance 獲利差額mark-down 標價降低數mark-up 加於成本之價格；加成market price 巿價market value 巿值matching concept 相配觀念material 材料material cost 材料成本materiality 重點鉅數maturity 到期maximum stock level 最高存貨水平memorandum joint venture account 短期合營備忘帳；短期合營損益表memorandum of association 組織大綱merchandise 商品merger 兼併；合併；歸併minimum stock level 最低存貨水平minority balance 少數差額minority interest 少數股東權益misappropriation 濫用；侵吞miscellaneous expense 雜費mixed account 混合帳戶money measurement concept 貨幣量度單位觀念mortgage 抵押；按揭mortgage bond 抵押債券mortgagee 受押者；貸款人mortgagor 抵押者；借款人Nnarrative 摘要；說明negative goodwill 負商譽negotiable instruments 可轉讓票據；流通票據net 淨價net asset 淨資產net asset value 淨資產值net book value 帳面淨值net current asset 流動資產淨值net income 淨利值net loss 掙損失net operating income 營業淨利net operating profit 營業淨利net present value 淨現值net proceed 淨收入net profit 純利net profit on sales 銷貨純利net purchases 購貨淨額net realizable value 變現淨值net sales 銷貨淨額net working capital 營運資金淨額net worth 淨值no-par-value capital stock 無面值股票nominal account 損益帳戶；名義帳戶；虛帳戶nominal capital 票面股本；額定股本；名義股本nominal ledger 虛帳明細分類帳nominal value 名義價值；票面值non-adjusting events 非調整事項non-cumulative preference share 非累積優先股non-operating 非營業non-profit-marking organization 非牟利機構note (1)票據，(2)附註noting charges 票據拒付手續費Oobjectivity 客觀性obligation 負債；責任obsolescence 陳廢office equipment 辦公室設備office expense 辦公室費用office furniture 辦公室傢具offset 抵銷；沖銷on account 賒帳on consignment 寄銷on credit 賒帳on demand 見票即付on hand 手存open account 欠帳opening balance 期初餘額opening entry 開帳分錄operating 業務上operating company 營業公司operating cost 營業成本operating cycle 營業循環operating income 營業收益operating profit 營業利潤；營業收益operating ratio 營業比率ordinary share 普通股original cost 原始成本original entry 原始分錄outgoing partner 退出合夥人；退夥人outlay 支出output 產量；產出；產品outstanding 未清的outstanding cheque 未兌現支票outstanding expense 未付費用outstanding liability 未付負債over valuation 計價過高over-the-counter 場外的over-trading 營業超荷；過度擴張營運overcast 多計overdraft 透支overdue 逾期overhaul expense 大修費用overhead 間接費用overriding commission 超額佣金overstatement 多列；多計oversubscription 超額認購owe 欠owner’s equity資本主權ownership 所有權ppacking expense 包裝費用paid-in surplus 繳入公積paid-up capital 已繳股本；實收資本paper profit 帳面盈餘；虛盈par 面值par value 票面值parent company 母公司；父公司participating preference share 參與優先股particulars 摘要partner 合夥人partnership 合夥；合夥組織；合夥企業past due 逾期patent 專利權payable 應付payback method 歸本期方法payee 受款人；收款人payment 支出payment by instalments 分期付款payment in advance 預付payment in arrears 積欠payment on account (1)定金；預繳付款，(2)供款payroll (1)薪餉；工資，(2)薪酬表pension (1)撫恤金，(2)退休金；長俸pension fund (1)撫恤基金，(2)退休基金percentage statement 百分率比較表periodic inventory system 分期盤點制perpetual inventory system 永續盤存制personal account 人名帳戶personal income 個人所得personal liability 個人責任；個人負債personal property 動產petty cash 零用現金petty cash book 零用現金簿petty cash voucher 零用現金憑單physical stock taking 實地盤點；實地盤存piecemeal distribution 分期分配piecemeal realization 分期變現；分期變產pilferage control 防竊plant and equipment 廠房與設備plant and machinery 廠房與機器pledge 抵押position statement 資產負債表post balance sheet events 資產負債表後事項post-acquisition profit or loss 收購後損益post-closing balance sheet 結帳後平衡帳；結帳後資產負責表post-closing trial balance 結帳後試算表post-dated cheque 遠期支票；期票posting 過帳pre-acquisition profit or loss 收購前損益pre-closing trial balance 結帳前試算表preemptive right 優先認購股權preference share 優先股preference share dividend 優先股利preliminary expenses 開辦費premium (1)保險費，(2)溢價，(3)獎金prepaid expenses 預付費用prepayment 預付項目present value 現值price earning ratio 巿價盈利率price level adjustment statement 按物價水平調整之財務報表prime cost 主要成本prime entry 原始分錄principal (1)本金，(2)委託人；主事人；當事人principles 原理；原則prior year adjustment 前期損益調整private ledger 機密分類帳private limited company 私人有限公司pro forma 暫編的；預編的pro forma balance sheet 暫編資產負債表pro forma invoice 臨時發票pro forma statement 暫編報表pro rata 比例分配proceeds 收入production budget 生產預算production control 生產控制production cost 生產成本production overheads 生產間接成本production-unit-basis depreciation method 生產單位基礎折舊法productivity 生產力professional accountants 專業會計師professional ethics 專業道德profit and loss account 損益帳；損益表profit and loss appropriation account 損益分配帳profit planning 盈利計劃profitability 盈利能力profitability ratio 盈利能力比率promissory note 借據；期票promoter’s shares創辦人股份property 財產proposed dividend 據派股息proprietary interest 資本權益proprietor 資本主；東主；業主proprietorship 業權；資本主權益；東主權益prospectus 招股章程protest a bill 票據拒付通知protest fee 拒付通知費provision 準備provision for bad debts 呆帳準備provision for depreciation 折舊準備provision for discounts allowed 銷貨折扣準備provision for unrealized profit 未實現利潤準備prudence 穩健保守public limited company 公眾有限公司published accounts 公開發表的報表purchased goodwill 購買商譽purchases 購貨purchases contract 購貨契約purchases journal 購貨簿purchases ledger 應付帳款分類帳purchases ledger control account 應付帳款分類帳統制帳戶purchases returns 購貨退出purchases returns book 購貨退出簿purchasing power 購買力pure profit 真純盈利；純盈利put option 賣出期權pyramid ratio 金字塔比率Qquality control 品質控制quantifiability 可數量性quasi partner 準合夥人quasi reorganization 準改組；帳面改組quick asset 速動資產quick liability 速動負債quick ratio 速動比率quotation 報價；行情；報價單quoted company 上市公司quoted market price 開列的市價quoted securities investment 有價證券投資Rrate 率rate of exchange 匯兌率rate of interest 利率rate of return 報酬率；收益率；盈利率；回報率rate of stockturn 存貨週轉率rate of turnover 週轉率ratio 比率ratio analysis 比率分析raw material 原料real account 實帳戶real cost 實際成本real price 實際價格real value 實際價值real wages 實際工資realizable income 可實現收益realizable value 可變現值realization account 變現帳戶；變產帳戶realization concept 變現觀念realization expense 變現費用；變產費用realize 變現realized appreciation 已實現漲價realized profit 已實現利潤realized revenue 已實現收益realty 不動產rebate 回扣；回佣recapitalization 調整資本receipt (1)收據，(2)收入receipts and payments account 現金收支帳；收入與付出帳；收入與支付帳receivership accounts 財產接管會計reconciliation statement 調節表reconstruction 重建recoup 開支的補償recovery 收回recurrent expenditure 經常開支red-herring prospectus 非正式招股章程；紅魚招股章程red-ink entry 紅字分錄redeemable preference share 可贖回優先股redemption 償還；贖回reducing balance depreciation餘額遞減折舊法methodrefund 退款；退現registered capital 註冊股本；法定股本reimbursement 補償relevance 相關性；切題性reliability 可靠性；信度remittance slip 匯款付單renegotiation 重議價renewal 更新；換新renewal or replacement fund 換新或重置基金rent 租金reorder level 再定貨水平reorganization 改組；改編；重新編制repairs and maintenance 修理及保養維修replacement cost 重置成本replacement depreciation method 重置成本折舊法report form 報告式repossession 收回已出售之貨品requisition 請求單；申請單resale 轉賣research and development cost 研究和發展成本reserve 公積金；儲備reserve for amortization 攤銷準備reserve for bad debts 呆帳準備reserve for contingencies 或有準備reserve for depletion 耗竭準備reserve for depreciation 折舊準備reserve fund 準備金residual cost 剩餘成本residual value 剩餘價值；殘值resolution 決議resource 資源restore 恢復retail price 零售價retained earning 營業盈餘；留存盈餘；保留盈餘retained profit 留存利潤retired bill 已贖回票據retired partner 己退休之合夥人retirement (1)退休，(2)退股；(3)贖回；(4)報廢retroactive basis 追溯基礎return on capital employed 動用資金報酬率return on investment 投資報酬率returns inwards 鎖貨退回returns inwards book 鎖貨退回簿returns outwards 購貨退出returns outwards book 購貨退出簿revaluation depreciation method 重估折舊法；估值折舊法revaluation reserve 重估準備；估值準備revenue 收益revenue expenditure 收益支出revenue receipt 收益收入revenue reserve 收益儲備；保留盈餘revenue statement 收益表reversing entry 還原分錄；回轉分錄right 權利rights issue 股權發行；供股risk capital 風險資本royalty (1)特權，(2)使用稅；版稅；專利稅royalty interest 特權權益Ssalary 薪金sales 銷貨sales allowance 銷貨折讓sales book 銷貨簿sales budget 銷貨預算；銷售預算sales commission 銷貨佣金sales day book 銷貨日記簿sales discount 銷貨折扣sales invoice 銷貨發票sales journal 銷貨簿sales ledger 應收帳款分類帳sales ledger control account 應收帳款分類帳統制帳戶sales returns 銷貨退回sales returns book 銷貨退回簿salvage value 殘值scrap value 殘值scrap dividend 期票股利；股利票scrap issue 紅股發行；期票股利發行secret partner 秘密合夥人secret reserve 秘密準備金sectional ledger 分組分類帳secured 有抵押securities (1)證券，(2)擔保品；抵押品self-balancing 自平selling and administrative expenses 銷售及管理費用share (1)股份，(2)股票share bonus 紅股share capital 股本share premium 股本溢價share subscription 認購股本；股本認購shareholder 股東short-term liability 短期負債sight draft 即期票據single-entry bookkeeping 單式簿記sinking fund 償債基金sinking fund bond 償債基金債券sinking fund depreciation method 償債基金折舊法sole proprietorship 獨資經營；獨資企業sole trader 全東；東主；獨資經營solvency 償債能力stable unit of measurement 穩定量度單位stale cheque 過期支票stamp duty 印花稅standard cost 標準成本standing order 定期支付指示stated value 設定價值statement 報表；結單statement of account (1)會計帳目，(2)結單statement of affairs (1)資產負債表，(2)清理式資產負債表；財產狀況證明書statement of changes in financialposition財務狀況變動表statement of revenue andexpenditure收支表；收益費用表statement of source and applicationof fund資金表statement of standard accountingpractice(SSAP)會計實務準則聲明statutory books 法定帳簿statutory reserve 法定準備stewardship concept 管理責任概念stock (1)存貨，(2)證券，(3)股票stock control 存貨管制stock exchange 證券交易所stock in hand 商品存貨stock level 存貨水平stock reserve 存貨準備stock taking 盤點存貨stock turnover 存貨週轉率stock valuation 存貨計價；存貨估值straight-line depreciation method 直線折舊法subscribe 認購subscription 會費subsidiary account 補助分類帳戶；明細分類帳戶subsidiary company 附屬公司；子公司sum-of-the-years-digits depreciation method 使用年數比例折舊法；年限積數折舊法sundry expense 雜費super profit 超越利潤surplus 盈餘surrender value 退還金額suspense account 暫記帳戶TT account T字形帳戶take-over 收購takings 營業額；銷售量tangible asset 有形資產tariff 關稅tax 稅捐terminal value 終值time draft 期付匯票；定期匯票timeliness 及時性total account 總帳戶total creditors account 應付帳款分類帳統制帳戶；總應付帳款帳戶total debtors account 應收帳款分類帳統制帳戶；總應收帳款帳戶trade association 商會trade creditors 購貨債權人；應付貨款trade debtors 銷貨債務人；應收貨款trade discount 交易折扣；營業折扣trade mark 商標trade-in value 易新價值trading account 購銷帳trading capital 營運資金trading profit 毛利transaction 交易事項transportation-in 購貨運費transportation-out 銷貨運費transposition error 數位調換錯誤travelling expense 交通費trial balance 試算表true and fair view 真確及公正意見trust deed 信託契據trust fund 信託基金turnover (1)營業額；銷售量，(2)週轉。