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会计专业英语词汇大全

会计专业英语词汇大全

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 flows1、部门的称谓 市场部Marketing 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD） 客户服务　Customer Service ，例如客服员叫CSR，R for representative 人事部 Human Resource 行政部 Admin. 财务部 Finance & Accounting 产品供应 Product Supply，例如产品调度员叫　P S　Planner2、人员的称谓 助理 Assistant 秘书 secretary 前台接待小姐 Receptionist 文员 clerk ，如会计文员为Accounting Clerk 主任　supervisor 经理　Manager 总经理 GM，General Manager 入场费admission 运费freight 小费tip 学费tuition 价格，代价charge 制造费用 Manufacturing overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 Wages 退职金 Retirement allowance 补贴 Bonus 外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 总监Director 总会计师 Finance Controller 高级 Senior 如高级经理为　Senior Manager 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees 管理费用 Adminisstrative expenses 职工工资 Staff Salaries 修理费 Repair charge 低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense 工会经费 Labour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax 印花税 Stamp tax 财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble 各项专门借款费用 Special-borrowing cost 帐目名词一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 现金 Cash 银行存款 Cash in bank 其他货币资金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 银行本票 Cashier''s cheque 银行汇票 Bank draft 信用卡 Credit card 信用证保证金 L/C Guarantee deposits 存出投资款 Refundable deposits 短期投资 Short-term investments 股票 Short-term investments - stock 债券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 其他应收款 Other notes receivable 坏账准备 Bad debt reserves 预付账款 Advance money 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 物资采购 Supplies purchasing 原材料 Raw materials 包装物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差异 Materials cost variance 自制半成品 Semi-Finished goods 库存商品 Finished goods 商品进销差价 Differences between purchasing and selling price 委托加工物资 Work in process - outsourced 委托代销商品 Trust to and sell the goods on a commission basis 受托代销商品 Commissioned and sell the goods on a commission basis 存货跌价准备 Inventory falling price reserves 分期收款发出商品 Collect money and send out the goods by stages 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 长期股权投资 Long-term investment on stocks 股票投资 Investment on stocks 其他股权投资 Other investment on stocks 长期债权投资 Long-term investment on bonds 债券投资 Investment on bonds 其他债权投资 Other investment on bonds 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor''s rights investment depreciation reserves 委托贷款 Entrust loans 本金 Principal 利息 Interest 减值准备 Depreciation reserves 固定资产 Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 累计折旧 Accumulated depreciation 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 工程物资 Project goods and material 专用材料 Special-purpose material 专用设备 Special-purpose equipment 预付大型设备款 Prepayments for equipment 为生产准备的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project 在建工程减值准备 Construction-in-process depreciation reserves 固定资产清理 Liquidation of fixed assets 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 待处理财产损溢 Wait deal assets loss or income 待处理流动资产损溢 Wait deal intangible assets loss or income 待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability 短期负债 Current liability 短期借款 Short-term borrowing 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable 预收账款 Deposit received 代销商品款 Proxy sale goods revenue 应付工资 Accrued wages 应付福利费 Accrued welfarism 应付股利 Dividends payable 应交税金 Tax payable 应交增值税 value added tax payable 进项税额 Withholdings on VAT 已交税金 Paying tax 转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction 销项税额 Substituted money on VAT 出口退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT 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 VAT changeover 未交增值税 Unpaid VAT 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 vessel usage 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 changerover assets value 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 应付债券 Bonds payable 债券面值 Face value, Par value 债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY 资本 Capita 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock 已归还投资 Investment Returned 公积 资本公积 Capital reserve 资本(或股本)溢价 Cpital(or Stock) premium 接受捐赠非现金资产准备 Receive non-cash donate reserve 股权投资准备 Stock right investment reserves 拨款转入 Allocate sums changeover in 外币资本折算差额 Foreign currency capital 其他资本公积 Other capital reserve 盈余公积 Surplus reserves 法定盈余公积 Legal surplus 任意盈余公积 Free surplus reserves 法定公益金 Legal public welfare fund 储备基金 Reserve fund 企业发展基金 Enterprise expension fund 利润归还投资 Profits capitalizad on return of investment 利润 Profits 本年利润 Current year profits 利润分配 Profit distribution 其他转入 Other chengeover in 提取法定盈余公积 Withdrawal legal surplus 提取法定公益金 Withdrawal legal public welfare funds 提取储备基金 Withdrawal reserve fund 提取企业发展基金 Withdrawal reserve for business expansion 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund 利润归还投资 Profits capitalizad on return of investment 应付优先股股利 Preferred Stock dividends payable 提取任意盈余公积 Withdrawal other common accumulation fund 应付普通股股利 Common Stock dividends payable 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 未分配利润 Undistributed profit四、成本类 Cost 生产成本 Cost of manufacture 基本生产成本 Base cost of manufacture 辅助生产成本 Auxiliary cost of manufacture 制造费用 Manufacturing overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 Wages 退职金 Retirement allowance 补贴 Bonus 外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 季节性停工损失 Loss on seasonality cessation 劳务成本 Service costs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 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 5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service 其他业务税金及附加费 Other tax and associate charge 费用 Expenses 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees 管理费用 Adminisstrative expenses 职工工资 Staff Salaries 修理费 Repair charge 低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense 工会经费 Labour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax 车船使用税 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。

标准会计英语词汇大全(完整)

标准会计英语词汇大全(完整)

标准会计英语词汇大全(完整)AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment "废弃,报废;委付" abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount "绝对数,绝对金额" absolute endorsement绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb "摊配,转并" absorption account "摊配账户,转并账户"absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method "加速折旧法,快速折旧法" acceleration clause "加速偿付条款,提前偿付条款" acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account "①账户,会计科目②账簿,报表③账目,账项④记账" accountability "经营责任,会计责任" accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant "会计员,会计师"accountant general "会计主任,总会计" accounting in charge 主管会计师"accountant,s legal liability " 会计师的法律责任"accountant,s report "会计师报告"accountant,sresponsibility " 会计师职责account form "账户式,账式"accounting ①会计②会计学accounting assumption "会计假定,会计假设"accounting basis "会计基准,会计基本方法"accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention "会计常规,会计惯例"accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity "会计主体,会计个体" accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure "会计暴露,会计暴露风险"accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization会计国际化accounting journals会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession "会计职业,会计专业"accounting rate of return 会计收益率accounting records "会计记录,会计簿籍"Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard "会计标准,会计准则" accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction "会计业务,会计账务"Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts "会计账簿,会计报表"account sales "承销清单,承销报告单" accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing "应收账款筹资,应收账款融资" accounts receivable management 应收账款管理accounts receivable turnover "应收账款周转率,应收账款周转次数"accretion 增殖accrual basis accounting "应计制会计,权责发生制会计" accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax "累积盈余税,累积收益税" accumulation "累积,累计"acid test ratio 酸性试验比率acquired company "被盘购公司,被兼并公司"acquisition "购置,盘购"acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act "法案,法规" action "起诉,诉讼" active account 活动账户active assets 活动资产activity "业务活动,作业"activity account 作业账户activity accounting作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God "天灾,不可抗力"actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition "增置,扩建" additional depreciation "附加折旧,补提折旧" additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income "调整后收益总额,调整后所得总额" adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance "预付款,垫付款"advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure "投机经营,短期经营"adverse opinion "反面意见,否定意见" adverse variance "不利差异,逆差" advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age "寿命,账龄,资产使用年限"age allowance 年龄减免age analysis 账龄分析agency "代理,代理关系"agency commission 代理佣金agency fund 代管基金agenda "议事日程,备忘录"agent "代理商,代理人"aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI "调整后收益总额,调整后所得总额" aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio "贴水,折价" agiotage "汇兑业务,兑换业务"AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earningsrate 资本总额收益率all-inclusive income concept 总括收益概念allocation "分摊,分配"allocation criteria 分配标准allotment "①分配,拨付②分配数,拨付数" allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement "通用财务报表,通用会计报表" alpha risk "阿尔法风险,第一种审计风险" altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals "替代方案,备选方案"amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts "美国银行证券存单,美国银行证券托存收据"American Institute of Certified PublicAccountants "美国注册会计师协会,美国注册公共会计师协会" American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount "金额,合计" amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation "预计,预列"anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application "申请,申请书" applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser "估价员,估价师" appreciation 增值appropriated retained earnings "已拨定留存收益,已指定用途留存收益"appropriation "拨款,指拨经费" appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval "核定,审批"approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage "套利,套汇"arbitrage transaction "套利业务,套汇业务"arbitration "仲裁,公断"arithmetical error 算术误差"arm,s-length price " "正常价格,公正价格""arm,s-length transaction " "一臂之隔交易,正常交易" ARR 会计收益率arrears "①拖欠,欠款②迟付"arrestment 财产扣押Authur Anderson & Co. "约瑟•安德森会计师事务所,安达信会计师事务所"article "文件条文,合同条款"articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price "索价,卖方报价"assessed value 估定价值assessment "①估定,查定②特别税捐,特别摊派税捐"asset 资产asset cover "资产担保,资产保证"asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement "资产退役,资产报废" asset revaluation 资产重估价asset stripping "资产剥离,资产拆卖" asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company "联属公司,附属公司"Association of Government Accounting 政府会计师协会assumed liability "承担债务,承付债务" AT 税后at cost 按成本at par "按票面额,平价"at sight "见票兑付,即期兑付"attached account 被查封账户attachment "扣押,查封"attest "证明,验证" attestation "证明书,鉴定书"audit "审核,审计" auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement "审定财务报表,审定会计报表" audit evidence "审计证据,审计凭证"Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard "审计标准,审计准则" Auditing Standards Board 审计准则委员会Auditor "审计员,审计师"auditor general "审计主任,总审计" "auditor,s legalliability " 审计师法律责任"auditor,s opinion "审计师意见书"auditor,s report " "审计师报告,查账报告" audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail "审计脉络,审计线索"audit working paper 审计工作底稿authorized capital stock "核定股本,法定股本"automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost平均成本average-cost method 平均成本法average inventory "平均存货,平均库存"average life "平均寿命,平均使用年限" average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date "倒填日期,填早日期"backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt "呆账,呆账账户"bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment "寄销,寄托"bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行"bank(er,s) acceptance " "银行承兑,银行承兑汇票"bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account "银行支票账户,银行活期存款账户" bank confirmation 银行证明信函bank credit "银行信用,银行信贷"bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement"银行对账单,银行存款调节表" bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer "银行汇兑业务,银行转账业务"bargain "①合同,谈判②廉价货"bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers "经济晴雨表,经济指标" barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting "会计基准,会计方法"basis of taxation 计税基准basis point 基点basket purchase "整套采购,总价采购" batch costing 分批成本计算法batch processing "分批处理,分批数据处理"B/D 过次页B/E 汇票BE analysis "损益分界分析,保本分析" bear "①承担,负担②卖空者,空头"bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest "附息,负担利息"bear market "熊市,下跌行情"bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code "基础语言,初学者通用符号指令语言"beginning balance 期初余额beginning inventory 期初存货bellwether security "领头证券,龙头证券"below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary "受益人,受款人,受赔人" benefit "①效益,利益②福利金,津贴" benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk "贝塔风险,第二种类型误差" betterment "改造投资,改造工程投资"B/F 余额承前Bias "偏差,偏向性" bid ①买价②投标bid bond 投标保证金bid price "①买方出价,买价②投标价格"big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill "①汇票,票据②通知单,清单③账单,发货票"billing "开发票,开账单"billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading "提货单,提单"bill of materials 用料单bill of sales "销货清单,卖据"bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry "失实分录,未加说明的分录" blind purchase 盲目采购blue-chip "蓝筹码股票,热门股票"blue-sky laws "蓝天法,股票发行控制法" board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade "同业公会,商会"bond "①债券②保证书,保证金③忠诚保证" bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture "债券信托契约,债券契约"bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding "流通在外债券,未偿付债券"bonds payable 应付公司债券bond yield 债券收益率bonus "奖金,红利" bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory "账面存货,账面盘存" bookkeeper "簿记员,记账员" bookkeeping "①簿记,记账②簿记学" book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit "账面利润,账面盈利"book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing "借贷,借款"borrowing power 借款能力bottom line "损益表底线,最终财务成果" B/R 应收票据branch "分支机构,分店"branch accounting "分支机构会计,分店会计"branch current account "分支机构往来账户,分店往来账户" branch ledger 分支机构分类账brand name "牌号名称,商标名称" breach of contract "违约,违反合同" breach of trust 违反信托breakdown "分解,按细目分类"break-even analysis "损益分界分析,损益平衡分析"break-even chart "损益分界图表,损益平衡图表"break-even point "损益分界点,损益平衡点"break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down "入次页,过次页" brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock "保险库存,缓冲存货"bull "①买空②买空者,多头"bullion "金银块,金银条"bull market "牛市,涨市"burden 间接费用burden rate 间接费用率business "①商业,工商业②企业③经营,营业"business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle "商业周期,商业循环" business environment 企业环境business failure 经营失败business income "企业收益,营业收益" business risk "经营风险,营业风险" business segment 企业分部business transaction "企业交易,营业业务"business trust 企业经营信托buy and hold decision 购入和持存决策"buyer,s credit " 买方信贷buying expense 进货费用buyout "收购股权,收购控制股权"buy over "收买,贿赂"bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call "①期前偿还,期前兑回②催交股款③买方期权"callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost "生产能力成本,经营能力成本"capacity to borrow 借款能力capacity to contract "订约能力,订约资格"capital "资本金,资本"capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized "额定资本,法定资本" capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain "资本利得,资本收益" capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept "资本保持概念,资本维护概念" capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in "实缴股本,投入股本" capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return "资本收益率,投资回收率" capital stock 股本capital stock outstanding "发行股本,流通在外股本" capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification "资本验证,验资" CAPM 资本性资产计价模型carried interest 附带权益carry back "结转前期扣减,移前扣减" carrying cost "置存成本,储存成本" carrying value ①置存价值②抵押品价值carry over "①结转下期扣减,移后扣减②结转库存,滚存量" CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting "现金收付制会计,收付实现制会计" cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement "现金流转表,现金流量表"cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员"cashier,s check " 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position "现金状况,现金头寸"cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order "现金订货,订货现金" casting "加总,合计" casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization "集中经营,集权" certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate ofincorporation "公司登记执照,公司注册证书"certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement "已审核财务报表,已审核会计报表"certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长"chairman,s report "董事长报告change fund 找零备用金changing prices accounting 物价变动会计charge "①费用②借记,借项③赊账④留置权" charge account "赊账,赊账账户"charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter "执照,许可证"chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant "特许财务咨询师,特许财务顾问" chartist 图表分析专家chart of accounts "账户分类表,会计科目表" chattel 动产chattel mortgage 动产抵押check "①支票②检查,核对"check and balance system "制约平衡制度,制衡制度"check cleaning 支票交换checking account "支票账户,活期存款账户"check register 支票登记簿check verification 支票验证chief accountant "总会计,会计主任" chief auditor "总审计,审计主任"chief cashier "总出纳,出纳主任"chief financial officer "财务总裁,财务总经理"CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital "流动资本,流动资金" claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类"classification of stockholders, equity "股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance "①结关,报关②票据交换,清算③清仓"clearance agent 报关结算代理商clearance sale 清仓减价销售clearing ①票据交换②结算clearing account "①暂记账户,过渡账户②票据交换往来账户" clearing house 票据交换所clear-up cause 清理条款clerical error "笔误,记账错误"clerk "办事员,职员" client "客户,委托人" closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment "结账调整,决算调整"closing balance 期末余额closing date "结账日期,截止日期" closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM "贡献毛利,贡献毛益"CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语code "①代号,代码②法规,守则"Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral "抵押品,担保品"collateral bond "抵押品担保债券,动产担保债券"collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement "合并财务报表,合并会计报表"combined journal and ledger "合并日记分类账,日记总账" comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission "佣金,手续费" commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity "商品,货物" commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest "共同权益,共同权益集团"commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting "比较会计,比较会计学" comparative statement "比较财务报表,比较会计报表" compensating balance "补偿性存款额,存货抵销余额" compensating errors 抵销性错误compensation "①报酬②补偿,赔偿" compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement "编辑财务报表,编辑会计报表"complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test "符合规章抽查,符合性抽查"composite break-even point 综合损益分界点composite depreciation 综合折旧composition "偿债协议,债务和解" compound amount of 1 dollar "1元的复利终值,1元的本利和" compound discount"复贴现,复折现" compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller "审计长,主计长" Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network "电子计算机网络,电子计算机互联网络" computer software 电子计算机软件concealment "隐瞒,匿报"concept 概念conceptual framework "概念构架,概念体系"concern "企业,商号" concession "①特许,特许权②折让,优惠" condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance附加条件承兑conditional bond 附条件债券confidential information"机密信息,机密资料" confirmation letter "询证信函,查证信函"confirmed letter of credit 保兑信用证confiscated goods "没收货物,充公货物" confiscation "没收,充公"conflict of interest "公私利益冲突,借公营私"conglomerate combination 跨行业企业合并conglomerate company "跨行业公司,集团公司" conglomerate financial statement "集团公司财务报表,集团公司会计报表" conservatism ①保守性②稳健性consignment "寄销,寄托"consignment account 寄销账户consistency 一致性consolidated financial statement "合并财务报表,合并会计报表" consolidation 创立合并consolidation goodwill 合并商誉consortium "国际财团,国际银团"。

会计专业英语重点词汇大全

会计专业英语重点词汇大全

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•accounts receivable 应收账款•provision for bad debts /allowance for uncollectible account / doubt debts坏帐准备•recoveries 追回款•direct write-off method 直接冲销法•allowance method 备抵法•contra account 备抵账户•prepaid expense 预付、待摊费用•prepayment / advance to supplies 预付账款•inventory 存货•merchandise inventory库存商品•finished goods 产成品•semi-finished goods 半成品•good in process 在产品•construction in process 在建工程•warehousing 仓库•FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法•overhead 企业经费•long-term equity investment 长期投资•fixed assets / plant assets 固定资产•useful life 使用寿命•residual value / salvage value 残值•unit –production method 单位产量法•depreciation per unit单位折旧额•accumulated depreciation 累计折旧•accelerate method 加速折旧法•DDB method 法双倍余额递减•SYD method 年数总和法•disposal of fixed assets 固定资产清理•intangible assets 无形资产•patents 专利权•trademarks 商标权•goodwill 商誉•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。

会计英语词汇大全2万条(词典级)

会计英语词汇大全2万条(词典级)

a grand一千美元a lump sum一次总付的金额A shareＡ股；甲类股份a three-box reversal criterion三盒子价格反标准A/B air bill空运提单AA against actuals以期换现；期货转现货AA auto answer自动应答AAR against all risks保一切险AB accept bills接受跟单汇单ab ovo从开始；自始abandon委付；投保；放弃abandoned property 委付财产；废弃财产；已放弃产权财产abandoned vessel委付船；弃船abandonee被委付人abandonment委付；报废；放弃abandonment clause弃船条款；委付条款abandonment loss废弃损失abandonment of ship船舶委付；弃船abandonment of voyage放弃航次abandonment value放弃价值；清算价值abate a price还价abatement 减(免)税；打折扣；冲销；返销部分或全部abatement of tax减税；税款的扣减；减扣免税额abbrev.缩略语ABC analysis ABC分析法ABC control system ABC存货控制制度ABC method of analysis ABC分析法abend异常结束；非正常中断abeyance中止；所有权未定；暂搁abide by contract遵守合同ability to repay loan偿还借款能力ABN AMRO Bank N.V荷兰银行abnormal condition非正常状态abnormal depreciation非常折旧；特别折旧abnormal exchange非正常交易；非正常行市abnormal gains非常收益abnormal item非常项目；特殊项目abnormal risk异常危险；特殊风险abnormal spoilage非正常损耗；异常破损aboriginal cost原始价值abort终止；中断Abort,Retry,Fail,Ignore?凭单；“中断，再试，放弃，不理睬?”abortive enterprise超额利润above full carry market超满持仓费用市场。

会计英语词汇表大全

会计英语词汇表大全

词汇表AAccelerated Cost Recovery System(ACRS)（加速成本回收制）：1981年基于税收目的而引入的折旧方法，后来作了修正。

请参见修正的加速成本回收制。

accelerated depreciation（加速折旧）：一种前期折旧额大于后期折旧额的折旧方法。

account（账户）：用于归类和概括交易的记录工具。

account form of balance sheet（账户式资产负债表）：左边是资产，右边是负债和所有者权益的资产负债表。

accounting（会计）：通过计量主体的经济活动，向那些作商业和经济决策的人提供有用信息的系统过程。

accounting changes（会计变更）：用于描述与前期不同的会计原则、会计估计和报告主体的使用。

accounting controls（会计控制）：与维护资产及财务报表可靠性有关的过程。

accounting cycle（会计循环）：用于分析、记录、归类和汇总交易的一系列步骤。

accounting equation（会计方程式）：资产＝负债＋所有者权益。

accounting errors（会计差错）：由计算差错、会计原则的不恰当运用及重大事件的忽略所导致的错误。

accounting period（会计期间）：与会计报告相关的时间。

accounting policies（会计政策）：用于报告公司财务成果的会计原则及惯例。

Accounting Principles Board(APB)（会计原则委员会）：一个由美国注册会计师成立的委员会，这些注册会计师在1959—1973年期间，发布制定会计准则的意见书。

Accounting Research Bulletins(ARBs)（会计研究公报）：由美国注册会计师协会会计程序委员会发布的公告。

该协会在1939—1959年期间制定会计准则。

accounting system（会计制度）：用于搜集和披露会计数据的过程和方法。

会计英语单词·词汇·中英对照(全本)

会计英语单词·词汇·中英对照(全本)

AAA美国会计学会Abacus《算盘》杂志abacus算盘Abandonment废弃,报废;委付abandonment value废弃价值abatement①减免②冲销ability to service debt偿债能力abnormal cost异常成本abnormal spoilage异常损耗above par超过票面价值above the line线上项目absolute amount绝对数,绝对金额absolute endorsement绝对背书absolute insolvency绝对无力偿付absolute priority绝对优先求偿权absolute value绝对值absorb摊配,转并absorption account摊配账户,转并账户absorption costing摊配成本计算法abstract摘要表abuse滥用职权abuse of tax shelter滥用避税项目ACCA特许公认会计师公会accelerated cost recovery system加速成本收回制度accelerated depreciation method加速折旧法,快速折旧法acceleration clause加速偿付条款,提前偿付条款acceptance①acceptance bill承兑票据acceptance register承兑票据登记簿acceptance sampling验收抽样access time存取时间accommodation融通accommodation bill融通票据accommodation endorsement融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability经营责任,会计责任accountability unit责任单位Accountancy《会计》杂志accountancy会计accountant会计员,会计师accountant general会计主任,总会计accounting in charge主管会计师accountant’s legal liability会计师的法律责任accountant’s report会计师报告accountant’s responsibility会计师职责account form账户式,账式Accounting①会计②会计学accounting assumption会计假定,会计假设accounting basis会计基准,会计基本方法accounting changes会计变更accounting concept会计概念accounting control会计控制accounting convention会计常规,会计惯例accounting corporation会计公司accounting cycle会计循环accounting data会计数据accounting doctrine会计信条accounting document会计凭证accounting elements会计要素accounting entity会计主体,会计个体accounting entry会计分录accounting equation会计等式accounting event会计事项accounting exposure会计暴露,会计暴露风险accounting firm会计事务所Accounting Hall of Fame会计名人堂accounting harmonization会计协调化accounting identity会计恒等式accounting income会计收益accounting information会计信息accounting information system会计信息系统accounting internationalization会计国际化accounting journals会计杂志accounting legislation会计法规accounting manual会计手册accounting objective会计目标accounting period会计期accounting policies会计政策accounting postulate会计假设accounting practice会计实务accounting principle会计原则Accounting Principle Board会计原则委员会accounting procedures会计程序accounting profession会计职业,会计专业accounting rate of return会计收益率accounting records会计记录,会计簿籍Accounting Review《会计评论》accounting rules会计规则Accounting Series Release《会计公告文件》accounting service会计服务accounting software会计软件accounting standard会计标准,会计准则accounting standardization会计标准化Accounting Standards Board会计准则委员会(英) Accounting Standards Committee会计准则委员会(英) accounting system①会计制度②会计系统accounting technique会计技术accounting theory会计理论accounting transaction会计业务,会计账务Accounting Trend and Techniques《会计趋势和会计技术》accounting unit会计单位accounting valuation会计计价accounting year会计年度accounts会计账簿,会计报表account sales承销清单,承销报告单accounts payable应付账款accounts receivable应收账款accounts receivable aging schedule应收账款账龄分析表accounts receivable assigned已转让应收账款accounts receivable collectionperiod应收账款收款期accounts receivable discounted已贴现应收账款accounts receivable financing应收账款筹资,应收账款融资accounts receivable management应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion增殖accrual basis accounting应计制会计,权责发生制会计accrued asset应计资产accrued expense应计费用accrued liability应计负债accrued revenue应计收入accumulated depreciation累计折旧accumulated dividend累计股利accumulated earnings tax累积盈余税,累积收益税accumulation累积,累计acid test ratio酸性试验比率acquired company被盘购公司,被兼并公司acquisition购置,盘购acquisition accounting盘购会计acquisition cost购置成本acquisition decision购置决策acquisition excess盘购超支acquisition surplus盘购盈余across-the-board全面调整ACT预交公司税act法案,法规action起诉,诉讼active account活动账户active assets活动资产activity业务活动,作业activity account作业账户activity accounting作业会计activity ratio业务活动比率activity variance业务活动量差异act of bankruptcy破产法act of company公司法act of God天灾,不可抗力actual capital实际资本actual value实际价值actual wage实际工资added value增值added value statement增值表added value tax增值税addition增置,扩建additional depreciation附加折旧,补提折旧additional paid-in capital附加实缴资本additional tax附加税adequate disclosure充分披露adjunct account附加账户adjustable-rate bond可调整利率债券adjusted gross income调整后收益总额,调整后所得总额adjusted trial balance调整后试算表adjusting entry调整分录adjustment调整adjustment account调整账户adjustment bond调整债券administrative accounting行政管理会计administrative budget行政管理预算administrative expense行政管理费用ADR资产折旧年限幅度ad valorem tax从价税advance预付款,垫付款advance corporation tax预交公司税advances from customers预收客户款advance to suppliers预付货款adventure投机经营,短期经营adverse opinion反面意见,否定意见adverse variance不利差异,逆差advisory services咨询服务affiliated company联营公司affiliation联营after closing trial balance结账后试算表after cost售后成本after date出票后兑付after sight见票后兑付after-tax税后AGA政府会计师联合会age寿命,账龄,资产使用年限age allowance年龄减免age analysis账龄分析agency代理,代理关系agency commission代理佣金agency fund代管基金agenda议事日程,备忘录agent代理商,代理人aggregate balance sheet合并资产负债表aggregate income statement合并损益表AGI调整后收益总额,调整后所得总额aging of accounts receivable应收账款账龄分析aging schedule账龄表agio贴水,折价agiotage汇兑业务,兑换业务AGM年度股东大会agreement协议agreement of partnership合伙协议AICPA美国注册公共会计师协会AIS会计信息系统all capital earnings rate资本总额收益率all-inclusive income concept总括收益概念allocation分摊,分配allocation criteria分配标准allotment①分配,拨付②分配数,拨付数allowance①备抵②折让③津贴allowance for bad debts呆账备抵allowance for depreciation折旧备抵账户allowance method备抵法all-purpose financial statement通用财务报表,通用会计报表alpha risk阿尔法风险,第一种审计风险altered check涂改支票alternative accounting methods可选择性会计方法alternative proposals替代方案,备选方案amalgamation企业合并American Accounting Association美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option美式期权American Stock Exchange美国股票交易所amortization①摊销②摊还amortized cost摊余成本amount金额,合计amount differ金额不符amount due到期金额amount of 1 dollar1元的本利和analysis分析Analyst分析师analytical review分析性检查annual audit年度审计annual closing年度结账annual general meeting年度股东大会annualize按年折算annualized net present value折算年度净现值annual report年度报告annuity年金annuity due期初年金annuity in advance预付年金annuity in arrears迟付年金annuity method of depreciation年金折旧法antedate填早日期anticipation预计,预列anti-dilution clause防止稀释条款anti-pollution investment消除污染投资anti-profiteering tax反暴利税anti-tax avoidance反避税anti-trust legislation反拖拉斯立法A/P应付账款APB会计原则委员会APB Opinion《会计原则委员会意见书》Application申请,申请书applied overhead已分配间接费用appraisal估价appraisal capital评估资本appraisal surplus估价盈余appraiser估价员,估价师appreciation增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation拨款,指拨经费appropriation account①拨款账户②留存收益分配账户appropriation budget拨款预算approval核定,审批approved account核定账户approved bond核定债券A/R应收账款arbitrage套利,套汇arbitrage transaction套利业务,套汇业务arbitration仲裁,公断arithmetical error算术误差arm,s-length price正常价格,公正价格arm,s-length transaction一臂之隔交易,正常交易ARR会计收益率Arrears①拖欠,欠款②迟付arrestment财产扣押Authur Anderson & Co.约瑟?安德森会计师事务所,安达信会计师事务所article文件条文,合同条款articles of incorporation公司章程articles of partnership合伙契约articulate环接articulated concept环接观念artificial intelligence人工智能ASB审计准则委员会ASE美国股票交易所Asian Development Bank亚洲开发银行Asian dollar亚洲美元asking price索价,卖方报价assessed value估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset资产asset cover资产担保,资产保证asset depreciation range资产折旧年限幅度asset-liability view资产—负债观念asset quality资产质量asset retirement资产退役,资产报废asset revaluation资产重估价asset stripping资产剥离,资产拆卖asset structure资产结构asset turnover资产周转率asset valuation资产计价assignment of accounts receivable应收账款转让associated company联属公司,附属公司Association of GovernmentAccounting政府会计师协会assumed liability承担债务,承付债务AT税后at cost按成本at par按票面额,平价at sight见票兑付,即期兑付attached account被查封账户attachment扣押,查封Attest证明,验证attestation证明书,鉴定书audit审核,审计auditability可审核性audit committee审计委员会audit coverage审计范围audited financial statement审定财务报表,审定会计报表audit evidence审计证据,审计凭证Audit Guides《审计指南》Auditing①审计②审计学auditing procedure审计程序auditing process审计过程auditing standard审计标准,审计准则Auditing Standards Board审计准则委员会Auditor审计员,审计师auditor general审计主任,总审计auditor’s legal liability审计师法律责任auditor’s opinion审计师意见书auditor’s report审计师报告,查账报告audit program审计工作计划audit report审计报告audit risk审计风险audit sampling审计抽样audit software审计软件audit test审计抽查audit trail审计脉络,审计线索audit working paper审计工作底稿authorized capital stock核定股本,法定股本automated clearing house自动票据交换所automated teller machine自动取款机automatic transfer service自动转账服务available asset可用资产available inventory可用存货average balance平均余额average collection period平均收款期average cost平均成本average-cost method平均成本法average inventory平均存货,平均库存average life平均寿命,平均使用年限average payment period (of应付账款平均付款期accounts payable)average rate of return平均收益率averages股票价格平均指数avoidable cost可避免成本back charge欠费费用back date倒填日期,填早日期backed bill背书票据back-end load后期负担Backer①票据担保人②财务支持人backlog depreciation欠提折旧back order欠交订货back pay欠付工资back tax欠交税款back-to-back credit对开信用证back-to-back loan对销贷款back wardation倒价backward integration逆向合并bad check空头支票bad debt呆账,呆账账户bad debt account呆账账户bad debt expense呆账费用bad debt ratio呆账比率bad debt recovery呆账收回bailment寄销,寄托bailout抽资bailout period投资返还期Balance①余额②平衡balance budget平衡预算balance due结欠余额balance fund平衡基金balance of account账户余额balance of payment国际收支差额balance of retained earnings留存收益余额balance sheet资产负债表balance sheet account资产负债表账户balance sheet analysis资产负债表分析balance sheet audit资产负债表审计balance sheet date结账日期balance sheet ratio资产负债表比率balance sheet total资产负债表总额balloon payment漂浮式付款bank银行bank(er’s) acceptance银行承兑,银行承兑汇票bank balance银行存款余额bankbook存折bank charge银行手续费bank checking account银行支票账户,银行活期存款账户bank confirmation银行证明信函bank credit银行信用,银行信贷bank custody银行保险库bank draft银行汇票Banker①银行家②银行bank failure银行倒闭bank loan银行贷款bank overdraft银行透支bank reconciliation statement银行对账单,银行存款调节表bank reference银行征信信函bank run银行挤兑bankruptcy破产bankruptcy act破产法bankruptcy cost破产成本bankruptcy court破产法院bankruptcy prediction破产判断Bankruptcy Reform Act of 19781978年破产改革法bank transfer银行汇兑业务,银行转账业务Bargain①合同,谈判②廉价货bargain money定金bargain purchase option承租人优先购置权bargain renewed option承租人优先续租权bargain sale廉价销售barometers经济晴雨表,经济指标barometers stock晴雨表股票barter以货易货barter transaction易货业务base基数base period基期base price基价base rate基础利率base stock基础存量BASIC基础语言basic earnings per share每股基础收益basis基准basis of accounting会计基准,会计方法basis of taxation计税基准basis point基点basket purchase整套采购,总价采购batch costing分批成本计算法batch processing分批处理,分批数据处理B/D过次页B/E汇票BE analysis损益分界分析,保本分析Bear①承担,负担②卖空者,空头bearer持票人bearer bond不记名债券bearer draft不记名汇票bear interest附息,负担利息bear market熊市,下跌行情bear squeeze榨空头beating the market战胜股市before-separation cost分离前成本before-tax income税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance期初余额beginning inventory期初存货bellwether security领头证券,龙头证券below par低于票面价值below the line线下项目beneficial interest受益人权益beneficial owner受益权人beneficiary受益人,受款人,受赔人Benefit①效益,利益②福利金,津贴benefit-cost analysis效益成本分析benefit-cost ratio效益成本比率benefit fund福利基金benefit in kind实物福利benefit system职工福利制度best-efforts agreement证券尽力推销协议beta coefficient贝塔系数beta risk贝塔风险,第二种类型误差betterment改造投资,改造工程投资B/F余额承前Bias偏差,偏向性bid①买价②投标bid bond投标保证金bid price①买方出价,买价②投标价格big bath巨额冲销Big Board大证券交易所Big Five五大会计师事务所Bill ①汇票,票据②通知单,清单③账单,发货票billing开发票,开账单billing clerk开票员bill of entry报关单bill of exchange汇票bill of lading提货单,提单bill of materials用料单bill of sales销货清单,卖据bills payable应付票据bills receivable应收票据B/L提货单black market黑市black money黑钱blank bill of lading不记名提货单blank check空白支票blank endorsement不记名背书blanket mortgage总括抵押blanket order总括订货单blanket price总括价格blind entry失实分录,未加说明的分录blind purchase盲目采购blue-chip蓝筹码股票,热门股票blue-sky laws蓝天法,股票发行控制法board chairman董事长board minutes董事会会议记录board of directors董事会board of trade同业公会,商会Bond ①债券②保证书,保证金③忠诚保证bond conversion债券兑换bond discount债券折价bonded goods保税货物bonded warehouse保税仓库bond financing债券筹资bondholder债券持有人bond indenture债券信托契约,债券契约bonding company忠诚担保公司bond issue cost债券发行成本bond premium债券溢价bond rating评定债券等级bonds outstanding流通在外债券,未偿付债券bonds payable应付公司债券bond yield债券收益率bonus奖金,红利bonus issue发行红利股Book①账簿②账面的③记账book audit账簿审计book balance账面余额book inventory账面存货,账面盘存Bookkeeper簿记员,记账员Bookkeeping①簿记,记账②簿记学book of final entry终结分录账簿book of original entry原始分录账簿book profit账面利润,账面盈利book rate of return账面收益率books of accounts账簿book value账面价值book value per share每股账面价值boot补价borrowing借贷,借款borrowing power借款能力bottom line损益表底线,最终财务成果B/R应收票据branch分支机构,分店branch accounting分支机构会计,分店会计branch current account分支机构往来账户,分店往来账户branch ledger分支机构分类账brand name牌号名称,商标名称breach of contract违约,违反合同breach of trust违反信托breakdown分解,按细目分类break-even analysis损益分界分析,损益平衡分析break-even chart损益分界图表,损益平衡图表break-even point损益分界点,损益平衡点break-up value拆卖价值bribes and kickbacks贿赂和回扣bridging loan过渡性贷款British Accounting Association英国会计学会broker经纪人brokerage经纪人佣金brought down入次页,过次页brought forward承前页budget预算budgetary control预算控制budget decision预算决策bugeting预算编制budget management预算管理budget variance预算差异buffer stock保险库存,缓冲存货Bull①买空②买空者,多头bullion金银块,金银条bull market牛市,涨市burden间接费用burden rate间接费用率Business ①商业,工商业②企业③经营,营业business accounting企业会计business barometer工商业指标business combination企业合并business cycle商业周期,商业循环business environment企业环境business failure经营失败business income企业收益,营业收益business risk经营风险,营业风险business segment企业分部business transaction企业交易,营业业务business trust企业经营信托buy and hold decision购入和持存决策buyer’s credit买方信贷buying expense进货费用buyout收购股权,收购控制股权buy over收买,贿赂bylaws公司章程细则by-product副产品CA特许会计师cable transfer电汇calculation计算calculator计算器calendar year日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond可提前兑回债券callable preferred stock可提前兑回优先股call loan活期拆放贷款call option股票购买期权call premium提前兑回溢价call price提前兑回价格call provision提前兑回条款cancelable lease可取消租约cancelled check注销支票C & F货价加运费C & I货价加保险费Capacity①生产能力②偿债能力capacity cost生产能力成本,经营能力成本capacity to borrow借款能力capacity to contract订约能力,订约资格capital资本金,资本capital account资本账户capital addition资本增置capital allowance资本减免capital and liabilities ratio资本负债比率capital appreciation资本升值capital asset资本性资产capital asset pricing model资本性资产计价模型capital authorized额定资本,法定资本capital budget资本预算capital cost资本成本capital deficit资本亏绌capital expenditure资本支出capital gain资本利得,资本收益capital impairment资本减损capital intensive资本密集capital investment资本投资capital investment appraisal资本投资评价capitalization资本化capitalization of earnings收益资本化capitalization of interest利息资本化capitalized value资本化价值capital lease资本租赁capital leverage资本杠杆作用capital loss资本损失capital maintenance concept资本保持概念,资本维护概念capital market资本市场capital market line资本市场贝塔风险线capital outlay资本支出capital-output ratio资本产值比率capital paid-in实缴股本,投入股本capital rationing资本分配capital reorganization资本改组capital reserve资本公积金capital return资本收益率,投资回收率capital stock股本capital stock outstanding发行股本,流通在外股本capital stock premium股本溢价capital stock subscriptions认购股本capital structure股本结构capital structure decision资本结构决策capital surplus资本盈余capital turnover资本周转率capital verification资本验证,验资CAPM资本性资产计价模型carried interest附带权益carry back结转前期扣减,移前扣减carrying cost置存成本,储存成本carrying value①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB成本会计准则委员会Cash①现金②兑现cashability变现能力cash account现金账户cash asset现金资产cash audit现金审计cash basis accounting现金收付制会计,收付实现制会计cash bonus现金红利cash break-even analysis现金损益分界分析cash budget现金预算cash cow现金母牛cash deficit现金亏绌cash disbursement journal现金支出日记账cash discount现金折扣cash dividend现金股利cash equivalent现金等价物cash equivalent value现金等值cash flow①现金流转②现金流量cash flow statement现金流转表,现金流量表cash-flow to capital-expenditureratio现金流量对资本支出比率cash-flow to total-debt ratio现金流量对负债总额比率cash forecast现金预测cashier出纳员cashier’s check银行本票cash in transit在途现金cash journal现金日记账cash on delivery货到付现cash on hand库存现金cash position现金状况,现金头寸cash receipts journal现金收入日记账cash records现金记录cash sale现金销售cash shortages and overages现金缺溢cash statement现金报表cash turnover ratio现金周转率cash with order现金订货,订货现金casting加总,合计casual audit临时审计CBA成本效益分析CCA现时成本会计CD存款单ceiling最高限额ceiling price最高限价central bank中央银行centralization集中经营,集权certainty确定性certainty decision确定性决策certainty equivalent确定等值certainty equivalent coefficient确定等值系数certificate of capital验资证明书verificationcertificate of deposit存款单certificate of incorporation公司登记执照,公司注册证书certificate of indebtedness借据certificate of protest拒付证明书certified accountant注册会计师certified check保付支票certified data processor注册数据处理师certified financial planners注册财务计划师certified financial statement已审核财务报表,已审核会计报表certified information system注册信息系统审计师auditorcertified internal auditor注册内部审计师certified management accountant注册管理会计师certified public accountant注册公共会计师certifying officer签付员chain discount连锁折扣chain liquidation连续清算chairman of the board of director董事长chairman’s report董事长报告change fund找零备用金changing prices accounting物价变动会计Charge ①费用②借记,借项③赊账④留置权charge account赊账,赊账账户charge and discharge statement信托财产(或遗产)收支报表charge card付款卡charge off注销charge sale赊销charter执照,许可证chartered accountant特许会计师chartered financial analyst特许财务分析师charted financial consultant特许财务咨询师,特许财务顾问chartist图表分析专家chart of accounts账户分类表,会计科目表chattel动产chattel mortgage动产抵押Check①支票②检查,核对check and balance system制约平衡制度,制衡制度check cleaning支票交换checking account支票账户,活期存款账户check register支票登记簿check verification支票验证chief accountant总会计,会计主任chief auditor总审计,审计主任chief cashier总出纳,出纳主任chief financial officer财务总裁,财务总经理CHIPS票据交换所银行内部支付系统chronological book序时账簿CIF到岸价格circularization发函询证circulating asset流动资产circulating capital流动资本,流动资金claim索赔classification of accounts账户分类表classification of assets资产分类classification of liabilities负债分类classification of stockholders,equity股东产权分类classified common stock分类普通股classified trial balance分类试算表claw back追回税款Clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange光票汇票clean letter of credit光票信用证Clearance ①结关,报关②票据交换,清算③清仓clearance agent报关结算代理商clearance sale清仓减价销售Clearing①票据交换②结算clearing account ①暂记账户,过渡账户②票据交换往来账户clearing house票据交换所clear-up cause清理条款clerical error笔误,记账错误clerk办事员,职员client客户,委托人closed account已结账账户closed-end mutual fund固定股份互助基金投资公司closely-held company不公共招股公司closely-held corporation不公共招股公司Closing①结账②收盘closing adjustment结账调整,决算调整closing balance期末余额closing date结账日期,截止日期closing entry结账分录closing price收盘价格closing trial balance结账试算表CM贡献毛利,贡献毛益CMA注册管理会计师CML资本市场贝塔风险线COBOL普通商业用语Code①代号,代码②法规,守则Code of Professional Ethics《职业道德守则》coding编码coding clerk编码员coding of accounts账户编码co-financing共同融资coin硬币coinsurance clause共同保险条款collateral抵押品,担保品collateral bond抵押品担保债券,动产担保债券collateral loan抵押品担保贷款collectibles收藏物collection agency收账代理商collection period收款期collective policy收账政策Collusion串通舞弊columnar journal多栏式日记账combination企业合并combined financial statement合并财务报表,合并会计报表combined journal and ledger合并日记分类账,日记总账comfort letter安慰信函commercial bank商业银行commercial bill商业汇票commercial credit商业信用commercial law商法commercial paper①商业票据②流通票据commission佣金,手续费commitment①承诺付款②承诺贷款commitment fee承诺费commodity商品,货物commodity exchange商品交易所Common Business Oriented Language普通商业语言common cost共同成本common dollar等值美元common-size statement共同尺度报表common stock普通股common stock equivalent等同普通股Common Stock Index普通股股票价格指数community of interest共同权益,共同权益集团commuted value折算价值company公司company director公司董事长company finance公司财务company law公司法company reserve公司公积金company tax公司税comparability可比性comparative accounting比较会计,比较会计学comparative statement比较财务报表,比较会计报表compensating balance补偿性存款额,存货抵销余额compensating errors抵销性错误compensation①报酬②补偿,赔偿compensatory stock option补偿性购股权competitive bidding竞争性投标compilation of financial statement编辑财务报表,编辑会计报表complete audit全部审计complete cycle costs全部周期成本completed contract method全部完工法complete transaction完整经济业务complex capital structure复杂资本结构complex information processing复杂信息处理compliance audit符合规章审计compliance test符合规章抽查,符合性抽查composite break-even point综合损益分界点composite depreciation综合折旧composition偿债协议,债务和解compound amount of 1 dollar1元的复利终值,1元的本利和compound discount复贴现,复折现compound entry复合分录compound interest复利compound interest method ofdepreciation复利折旧法compound value复利值comprehensive audit综合审计comprehensive budget综合预算comprehensive income综合收益comptroller审计长,主计长Comptroller General总审计长compulsory audit强制审计compulsory liquidation强制清算COMPUSTAT电子计算机会计数据库computed price推算价格computer电子计算机computer-aided audit电子计算机辅助审计computer-aided financialmanagement电子计算机辅助财务管理computer conferencing电子计算机会议computer fraud电子计算机舞弊computerized accounting电算会计化computer network 电子计算机网络,电子计算机互联网络computer software电子计算机软件concealment隐瞒,匿报concept概念conceptual framework概念构架,概念体系concern企业,商号Concession①特许,特许权②折让,优惠condensed balance sheet简明资产负债表condensed income statement简明损益表conditional acceptance附加条件承兑conditional bond附条件债券confidential information机密信息,机密资料confirmation letter询证信函,查证信函confirmed letter of credit保兑信用证confiscated goods没收货物,充公货物confiscation没收,充公conflict of interest公私利益冲突,借公营私conglomerate combination跨行业企业合并conglomerate company跨行业公司,集团公司conglomerate financial statement 集团公司财务报表,集团公司会计报表Conservatism①保守性②稳健性consignment寄销,寄托consignment account寄销账户consistency一致性consolidated financial statement合并财务报表,合并会计报表consolidation创立合并consolidation goodwill合并商誉consortium国际财团,国际银团consortium project国际财团投资项目constant price不变价格constant purchase power accounting不变购买力会计constituent company子公司,成员公司construction contract accounting建筑合同会计construction work in process在建工程constructive dividend推定股利constructive fraud推定欺诈constructive receipt推定收入consular invoice领事签证发货票consultant咨询师,顾问consultant fee咨询费Consultative Committee ofAccounting Bodies会计团体协商委员会consumed cost耗用成本Consumer Price Index消费品物价指数Continental European accounting欧洲大陆会计contingency意外事项,或有事项contingency account意外准备账户contingency financial plan应急财务计划contingent gain或有收益,或有利得contingent loss或有损失continuing account连续账户,结转账户continuing appropriation连续拨款,连续经费continuing investment连续投资continuing professional education专业进修教育,专业连续教育continuing security连续担保continuity postulate连续经营假设continuous audit连续审计continuous budget连续预算,滚动预算continuous inventory连续盘存contra account抵销账户contract合同contract labor合同工Contractor①定约人②承包商contract price合同价格contra entry对销分录contributed capital实缴股本contributed capital in excess ofpar value实缴股本的股票溢价contribution ①缴入股本②分担费用③贡献毛利④捐献,捐款contribution approach to pricing贡献毛利法定价contribution margin献毛益,贡献毛利contribution margin income贡献毛利损益表statementcontribution margin ratio贡献毛利率contributory pension plan分担退休金计划control①控制②管制control account统制(统驭)账户controllable cost可控制成本controlled accounts被统制账户controlled company受控公司,子公司controller会计长,主计长controlling company控制公司controlling-company accounting控制公司会计controlling interest控制股权,多数股权convention惯例,常规conventional accounting常规会计conventional costing常规成本计算法conventional income statement常规损益表Conversion①兑换②换算,折算conversion price兑换价格conversion rate兑换率,折算率convertible bond可兑换债券convertible preferred stock可兑换优先股conveyance转让,转让证书cook窜改账目cooked books假账coownership company共有公司coownership of property共有财产copyright版权copyright royalty稿费,版税corporate accounting公司会计corporate bond公司债券corporate charter公司执照corporate finance公司财务corporate joint venture合资经营公司,合资公司corporate raider公司侵夺者corporate readjustment公司账务重新调整corporate reorganization公司重组,公司改组Corporate Report《公司报告》corporate risk公司风险corporation公司,股份公司Corpus本金correcting entry更正分录correspondent①客户,往来商号②代理银行corruption贿赂,行贿cost①成本②耗费,花费cost absorption成本摊配,成本转并cost accountant成本会计师cost accounting成本会计Cost Accounting Standards《成本会计准则》cost accounts成本账户cost allocation成本分摊,成本分配cost analysis成本分析cost and freight货价加运费价格cost and insurance货价加保险费价格cost audit成本审计cost basis成本基准cost-benefit analysis成本效益分析cost center成本中心cost classification成本分类cost control成本控制cost distribution成本分摊,成本分配cost flow成本流转costing成本计算法cost, insurance and freight到岸价格cost ledger成本分类账cost object成本对象cost of capital资本成本cost of goods manufactured制造成本,半成品成本cost of good sold销货成本cost of living adjustment按生活费用调整cost of sales销货成本cost or market, whichever is lower成本与市价孰低法cost-plus pricing成本加成计价法cost principle成本原则cost records成本记录cost report成本报告cost sheet成本单,成本计算单cost variance analysis成本差异分析cost-volume-profit analysis成本—销量—利润分析counterfeit money伪造货币countermand止付,挂失countersign会签coupon息票coupon bond息票债券Court of Bankruptcy破产法院covenant保证条款Cover ①弥补,抵偿②保证金,抵押财产③补进coverage①保额②偿债准备金,偿债能力coverage ratio偿债能力比率covered interest arbitrage套息交易CPA注册公共会计师CPA examination注册公共会计师职称考试CPA firm注册公共会计师事务所Credit①贷方②贷记③信用,信贷④抵免credit account赊账,赊账账户credit agency信用调查机构,征信所credit analysis信用分析credit balance贷方余额credit card信用卡credit control信用控制credit guarantee信用保证,信用担保credit line贷款限额,信贷额度credit memorandum贷方通知单creditor债权人creditors, equity债权人产权creditors, ledger债权人分类账,应付账款分类账credit policy信用政策credit rating评定信用等级credit risk信贷风险credit sale赊销credit terms信用条件criminal liability刑事责任critical path accounting关键路径会计critical path method关键路径法cross check交互核对crossed check横线支票,划线支票cross rate (of exchange)交叉汇率,套汇汇率cross-reference (index)对照索引cum dividend附有股利cum rights附权,附认购新股权cumulative preferred stock累积优先股cumulative voting累积投票权currency通货,货币currency depreciation货币贬值currency exchange货币兑换,货币互换current①流动的②本期的current account①活期存款账户②往来账户current asset流动资产current asset turnover流动资产周转率current cost现时成本current cost account现时成本会计current cost income现时成本收益current expense①本期费用②经常费用current liability流动负债current rate method现时汇率法current ratio流动比率current replacement cost现时重置成本current return本期收益率current value①现时价值②现值custodial accounting保管会计custodial responsibility保管责任custom惯例,商业惯例customer’s advance客户预付款customer’s ledger客户分类账customs declaration报关单customs duty关税customs office海关cutoff截止,截账cutoff date截止日期,截账日期cutoff rate (of return)投资项目取舍收益率cutoff test截止抽查,截账抽查cycle count循环查点daily cash report现金收支日报daily statement日报表damages损害赔偿data资料,数据data base数据库data base management system数据库管理系统data processing数据处理data retrieval数据检索date日期date backward填早日期date due到期日date forward填迟日期date of balance sheet资产负债表日期,结账日期date of payment发放股利日期,发薪日期day book日记簿days purchases in accounts payable应付账款占用天数days sales in accounts receivable应收账款收款天数days sales in inventory存货销售天数dBase数据库管理程序DCF折现现金流量dead account呆账dead capital呆滞资本dead stock呆滞存货,冷背存货deal交易,买卖dealer证券经销商debenture(bond)信用债券,无担保债券debenture capital债券资本debit①借方②借记debit and credit convention借贷常规debit借方余额debit card记账卡,取款卡debit entry借方分录debit memorandum借方通知单。

会计英语词汇表

会计英语词汇表

会计英语词汇表仅供参考Account 账户；会计科目–总帐一部份，每一帐户记录同类型交易。

Accounting 会计–用以分析及记录经济数据的一系列程序。

Accounting cycle 会计循环–包括所有会计程序，由原始单据记录至日记帐、过帐至总帐、编制电子表格、损益表、股东权益变动表，以及资产负债表。

Accounting entity 会计实体–企业的经济活动应与其所有者分开。

所有企业都是会计实体。

Accounting equation会计等式–此等式是: 资产(A)=负债(L)+股本(OE)。

更详尽的等式是：资产(A)+费用(E)=负债(L) +股本(OE)+收益(R)。

Accounting period 会计报告期–参考定期报告(period reporting)。

Accounts payable 应付帐款–欠供货商的货款，又称债权人。

应付帐款属流动负债。

Accounts receivable应收帐款–顾客所欠的货款。

又称债务人。

应收帐款属流动资产。

Accrual basis 应计制–在此制度下，所有在会计报告期内发生的交易，无论是已收/已付款，均应入帐，并包括在财政报告内。

Accrued expenses 应计费用–应付而未付的费用，包括未收到发票的巳用开支，例如工资、电费。

应计费用属流动负债。

Accrued revenue 应计收入–应收而未收的收益，包括未发出发票的巳获收益，例如定期存款的利息收益。

应计收入属流动资产。

Accumulated depreciation累计折旧–某一固定资产的折旧总额。

这是资产对销帐户。

在编写资产负债表时，其结余将与该固定资产对销。

Administrative expenses管理费用–包括维持业务的开支，例如会计费用、租金、家具及建筑物的折旧、电话费、办公室费用以及办公室员工及经理的工资等。

Administrative expense %管理费用比率–管理费用占营业额的百分率。

会计英语资料词汇汇总

会计英语资料词汇汇总

会计词汇Accounting VocabularyA安达信全球：Arthur Andersen worldwide会计概念：accounting concept会计法：accounting low会计职能：accounting function会计监督： accounting supervision会计制度：accounting system会计档案accounting file record会计准则：accounting standard会计假设：accounting postulate会计原则：accounting principle会计主体：accounting entity会计分期accounting time period concept权责发生制原则：accrual-basis accounting会计恒等式：accounting equation/accounting identity会计要素： accounting element资产：assets会计报表：accounting reportaccounting statement年报：annual statement附表：accompanying schedule（sheet）附表说明：accompanying statement充分披露：adequate disclosure会计凭证：accounting documentaccounting voucument附件：accompanying document会计分录：accounting entries会计科目：account title/ accounting item会计处理：accounting treatment应收账款：accounting receivable/receivables累计折旧：accumulated depreciation应付账款：account payable广告费：advertising expenseB资产负债表：balance sheet银行对账单：bank statement银行存款余额调节表：bank reconciliation期初余额：beginning balance/opening balance余额：balanceC注册会计师：certified practicing accountant成本会计：cost accounting可比性原则：comparability principle一贯性原则：consistency principle收付实现制cash system （basis）of accounting资本性支出：capital expenditure谨慎性原则：conservatism（保守）principle现金流量表：cash flow statement/statement of cash flow 合并财务报表：consolidated financial statement复合分录：compound journal entry不定期盘存：continuous physical inventory贷方：credit side贷方余额：credit balance现金日记账：cash journal多栏式日记账：columnar journal现金：cash库存现金：cash on hand银行存款：cash in bank或有资产：contingent assets或有负债：contingent liabilities短期投资：current investment资本：capital股本：capital share资本公积：capital surplusD德勤：Deloitte Touche Tohmatsu披露：disclosure摘要：descriptions复式记账：double entry复式簿记：double-entry book-keeping借方：debit side借方余额：debit balance折旧费用：depreciation expense折旧率：depreciation rate折旧年限：depreciable life递延资产：deferred assets递延负债：deferred liabilities直接材料：direct material直接人工：direct laborE安永国际：Ernst and young International借贷平衡：equity off debit and credits估计残值estimated scrap value应付福利费employee benefit payable汇总收益exchange gain汇总损失exchange lossF固定资产fixed assets流动负债floating liabilities制造费用factory overhead财务费用financial expense流动资产floating assets/current assets 财务会计financial accounting会计年度fiscal year /accounting periods 附注footnotesG总分类账：general ledge普通日记账：general journal持续经营：going-concern basis商誉： goodwillH历史成本：historical cost历史成本原则：historical cost principleI无形资产：intangible assets利润表损益表：income statement债务人：investor国际会计：international accounting 所得税：income tax利息费用：interest chargeK毕马威国际：KPMG InternationalL活页式账：loos-leaf ledger长期投资：long-term investment长期负债：long-term liabilities应付股利：liability dividend/dividend payable负债：liabilitiesM管理费用：management expense管理会计：management accounting配比原则：matching principle月报：monthly statement重要性原则：materiality principle制造业企业：manufacturing enterpriseN净资产：net assets净收入：net proceeds净成本：net cost净收益：net income净利润：net profit会计报表附注：notes of financial statement应收票据：notes receivable /receivables应付票据：notes payable利润分配：net income apportionment营业外收入：non-operating gain营业外支出：non-operating lossO营业费用：operating expense营业收入：operating revenue原始成本：original cost所有者权益：owner’s equity客观性原则：objectivity（reliability）principle 期初余额：opening balance债权人：obligee/creditor债务人：obligorP预付账款：prepayments/payment in advance坏账准备：provision for bad debts/bad debts expense 预提费用：provision for expenses生产成本：product cost /output cost现值：present value订货单：purchase order记账凭证：posting document定期盘存：periodic inventory实地盘存制：physical inventory system实地盘点：physical inventory永续盘存制：perpetual inventory system购货：purchase购货退回与折让：purchase return and allowances 产成品：product /finished goods动产：personal property利润：profit税前利润：profit before tax税后利润：profit after tax普华永道：Price Water House Coopers期间费用：period expenseQ季报：quarterly statementR原材料：raw materials相关性原则：relevance principle收益性支出：revenue expenditure收入：revenues不动产：real estate残值价值residual（salvage）value]留存收益：retains earning]修理费：repair expenseoriginal重置成本：replacement costS盈余公积：surplus reserve销售收入：sales revenue销售费用：selling expense销售成本：selling cost销货折让：sales allowances销货折扣：sales discount销售退回：sales return赊销：sales on account实质性原则：substance over legal form principle 货币计量：stable-monetary concept现金流量表：statement of cash flow原始凭证：source document存根：stub利润分配表：statement of profit appropriation 销货发票：sales invoice补充信息：supplemental information汇总：summary简单分录：simple ournal entry短期损失：shrinkage losses明细账户：subsidiary accounts明细分类账：subsidiary ledge特种日记账：special journal开办费：starting –load cost存货：stock on handT账户名称：title of accountT形账户：T-account有形资产：tangible assets交易：transaction转账、过户transfer试算平衡：trial balance谨慎性原则：the prudence（稳健）principle及时性原则：timeliness principle明晰性原则：the understandability principle应交税金：taxes payable差旅费：traveling expenseU..使用年限：useful life预收款项：unearned revenue营业外收益：unrelated business income未分配利润：undistributed profits/undivided profits V增值税：value added tax付款凭证：voucherW在产品：work in process/goods in process应付工资：wages payable/salaries payable。

会计基本英语词汇

会计基本英语词汇

会计基本英语词汇(是好东西就贴出来了) 会计基本的英语词汇帐户会计系统美国会计协会美国注册会计师协会审计资产负债表簿记现金流量预测内部审计证书管理会计证书注册会计师成本会计外部使用者财务会计财务会计准则委员会财务预测公认会计原则通用目的信息政府会计办公室损益表内部审计师协会管理会计师协会整合性内部审计内部控制结构国内收入署内部使用者管理会计投资回报投资报酬证券交易委员会现金流量表财务状况表税务会计会计等式勾稽关系资产企业个体股本公司成本原则债权人通货紧缩批露费用财务报表筹资活动持续经营假设通货膨涨投资活动负债负现金流量经营活动所有者权益合伙企业正现金流量留存利润收入独资企业清偿能力稳定货币假设股东股东权益门面粉饰财会名词汉英对照表（1）会计与会计理论会计决策人投资人股东债权人财务会计管理会计成本会计私业会计公众会计注册会计师国际会计准则委员会美国注册会计师协会财务会计准则委员会管理会计协会美国会计学会税务稽核署独资企业合伙人企业公司会计目标会计假设会计要素会计原则会计实务过程财务报表财务分析会计主体假设货币计量假设持续经营假设（）会计分期假设资产负债业主权益收入费用收益亏损历史成本原则收入实现原则配比原则全面披露原则（）客观性原则一致性原则可比性原则重大性原则稳健性原则权责发生制现金收付制财务报告流动资产流动负债长期负债投入资本留存收益－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（2）会计循环会计循环会计信息系统帐户会计科目会计分录原始凭证日记帐总分类帐明细分类帐试算平衡现金收款日记帐现金付款日记帐销售日记帐购货日记帐普通日记帐工作底稿调整分录结帐－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（3）现金与应收帐款现金银行存款库存现金流动资产偿债基金定额备用金支票（）银行对帐单银行存款调节表在途存款在途支票应付凭单应收帐款应收票据起运点交货价目的地交货价商业折扣现金折扣销售退回与折让坏帐费用备抵法备抵坏帐损益表法资产负债表法帐龄分析法直接冲销法带息票据不带息票据出票人本金利息率到期日本票贴现背书拒付费－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（4）存货存货商品存货产成品存货在产品存货原材料存货起运地离岸价格目的地抵岸价格寄销寄销人承销人定期盘存购货购货折让和折扣存货盈余或短缺分批认定法加权平均法先进先出法 ,后进先出法 ,移动平均法成本或市价孰低法市价重置成本可变现净值上限下限毛利法零售价格法成本率－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（5）长期投资长期投资长期股票投资长期债券投资成本法权益法合并法股利宣布日股权登记日除息日付息日债券面值 , 债券折价债券溢价票面利率 , 市场利率 , 普通股优先股现金股利股票股利清算股利到期日到期值直线摊销法实际利息摊销法－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（6）固定资产固定资产原值预计使用年限预计残折旧费用累计折旧帐面价值应提折旧成本净值在建工程磨损过时直线法（）工作量法（）加速折旧法双倍余额递减法（）年数总和法（）以旧换新经营租赁融资租赁廉价购买权（）资产负债表外筹资最低租赁付款额－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（7）无形资产无形资产专利权商标权 ,著作权特许权或专营权商誉开办费租赁权摊销－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（8）流动负债负债流动负债应付帐款应付票据贴现票据长期负债一年内到期部分应付股利预收收益存入保证金应付费用增值税营业税应付所得税应付奖金产品质量担保负债赠品和兑换券 , 或有事项或有负债或有损失或有利得永久性差异时间性差异应付税款法纳税影响会计法递延所得税负债法－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（9）长期负债长期负债应付公司债券有担保品的公司债券抵押公司债券保证公司债券信用公司债券一次还本公司债券分期还本公司债券可转换公司债券可赎回公司债券可要求公司债券记名公司债券无记名公司债券普通公司债券收益公司债券名义利率，票面利率实际利率有效利率溢价折价面值直线法实际利率法到期直接偿付提前偿付偿债基金长期应付票据抵押借款－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（10）业主权益权益业主权益股东权益投入资本缴入资本股本资本公积留存收益核定股本实收资本发行在外股本库藏股普通股优先股累积优先股非累积优先股完全参加优先股部分参加优先股非部分参加优先股现金发行非现金发行股票的合并发行发行成本成本法面值法捐赠资本盈余分配股利股利政策宣布日股权登记日除息日股利支付日现金股利股票股利拨款－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（11）财务报表财务报表资产负债表收益表帐户式报告式编制（报表）工作底稿多步式单步式－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－- （12）财务状况变动表财务状况变动表中的现金基础（现金流量表）财务状况变动表中的营运资金基础（资金来源与运用表）营运资金全部资源概念直接:)业务正常营业活动财务活动投资活动－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－- （13）财务报表分析财务报表分析比较财务报表趋势百分比比率普通股每股收益股利收益率价益比普通股每股帐面价值资本报酬率总资产报酬率债券收益率已获利息倍数债券比率优先股收益率营运资本周转存货周转率应收帐款周转率流动比率速动比率酸性试验比率（14）合并财务报表合并财务报表吸收合并创立合并控股公司附属公司少数股权权益联营合并购买合并权益法成本法－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（15）物价变动中的会计计量物价变动之会计一般物价水平会计货币购买力会计统一币值会计历史成本现行价值会计现行成本重置成本物价指数国民生产总值物价指数（）消费物价指数（）批发物价指数货币性资产货币性负债货币购买力损益资产持有损益未实现的资产持有损益现行价值与统一币值会计汉英会计词汇一贯原则人名帐户工作底稿已承兑汇票已发行股本己催缴股本己缴股本已赎回票据欠付催缴股款毛存现金毛利毛利率毛损日记簿月结单少量余额分配分类帐公证文件分摊加成永久业权主要成本未催缴股本申请与分配目标条款平价发行出让人帐自平自平分类帐自动转帐成本会计共同存货记录簿存货周转率存货帐年终盘点存货企业个体合伙企业在运品在制品呆帐呆帐准备没收利息帐法重置决算表折扣栏折旧折旧帐法折旧准备帐法折价非人名帐户抽取固定资产长期负债法人股本拒付票据股份或有负债所有权承兑承兑人法定股本股东主权 '股东资金 ' 受票人直线折旧法直接工资直接原料直接费用股票承销人承销清单抵销抵销性错误定额制度[1] 下一页科目负债信讬人按比例分配背书持票人盈余盈余分拨帐重点钜数重估折旧法借方借项通知单借项通知单(银行用) 库存现金配比个别纯利纯利率记帐时借贷方互调特别原始簿原始分录错误原始分录簿原则性错误流动资产流动负债流动比率流动抵押品租购租购公司个体差额承上差额承前差额转下帐户透支透支额度名调乱错误现金日记簿现金收支帐现金折扣虚帐户净损失累积基金停止经营动用资金专利税专利权货物寄销帐票面值接纳净流动资产速动比率寄销人寄销帐票据拒付手续费票据贴现组织大纲组织章程商誉贷方贷项通知单贷项通知单(银行用) 提用提款帐费用期未存货期初存货单式簿记备忘补助分类帐报表贴现发票间接工资贴现手续费普通股上一页 [1] [2] [3] [4] [5] [6] [7] 下一页普通日记簿普通原始簿间接原料间接费用 ,间接制造成本开帐分录结帐分录短期合营短期合营帐短期合营备忘帐结算票据超额利润资本资本主资本支出资本报酬率零用现金凭单零用现金簿债权人债券预计利息帐法预付费用预取收益会计等式损益帐损益计算过帐资产资产负债表资产收回价值试算表经常性项目溢价溢价发行催缴股款银行往来调节表复式簿记说明实帐户对销制成品汇票 ,实际成本截线认讲意图暂记帐户销货成本销货折扣销货退回簿销货净额销货发票销货簿调整制造成本会计数量表达与稳定货币量度随要随付余绌遗漏错误余额承上余额承前余额递减折旧法余额转下历史成本担保还款佣金总分类帐应付帐款分类帐 ,应付帐款分类帐统制帐户 ,上一页 [1] [2] [3] [4] [5] [6] [7] 下一页应收帐款分类帐 ,应收帐款分类帐统制帐户 ,应计收益亏绌购货折扣购货退出簿购货帐购货净额购货簿营业折扣购销帐购销损益帐优先股应付帐款赊帐期限应付票据应收帐款赊帐期限应收票据应计基础购买权偿债基金营运资金比率转让旧换新稳健保守 ,簿记继续经营变产帐赎回资本准备金英汉会计词汇接纳承兑已承兑汇票承兑人科目，帐户说明承销清单会计等式应计基础应计收益累积基金实际成本调整分配申请与分配分摊盈余分拨帐组织章程资产法定股本自动转帐呆帐余额承上余额承前余额转下资产负债表银行往来调节表 , 汇票应付票据应收票据原始分录簿簿记企业个体催缴股款己催缴股本欠付催缴股款资本动用资金资本支出上一页 [1] [2] [3] [4] [5] [6] [7] 下一页赎回资本准备金现金日记簿现金折扣手存现金期未存货抵销性错误记帐时借贷方互调稳健保守承销人寄销寄销帐寄销人一贯原则或有负债对销成本会计销货成本贷方贷项通知单(银行用)贷项通知单应收帐款赊帐期限应付帐款赊帐期限债权人应付帐款分类帐应付帐款分类帐统制帐户流动资产流动负债流动比率债券借方借项通知单(银行用)借项通知单应收帐款分类帐应收帐款分类帐统制帐户担保还款佣金亏绌折旧折旧帐法折旧准备帐法直接费用直接原料直接工资贴现，折价销货折扣折扣栏购货折扣票据贴现贴现手续费拒付票据复式簿记汇票受票人发票人提用提款帐背书截线个体帐名调乱错误遗漏错误原始分录错误原则性错误费用抽取透支额度间接制造成本决算表制成品固定资产流动抵押品没收永久业权普通原始簿上一页 [1] [2] [3] [4] [5] [6] [7] 下一页日记簿总分类帐继续经营在运品资产收回价值货物寄销帐商誉毛损毛利毛利率租购租购公司历史成本持票人结算票据非人名帐户定额制度损益计算间接费用间接原料间接工资利息帐法预计利息帐法发票平价发行溢价发行已发行股本共同短期合营短期合营帐日记簿分类帐法人负债速动比率长期负债制造成本会计毛利率加成配比重点钜数备忘短期合营备忘帐组织大纲少量余额月结单净流动资产净损失纯利纯利率购货净额销货净额虚帐户公证文件票据拒付手续费目标条款认讲意图期初存货开帐分录购买权普通股透支间接费用所有权己缴股本票面值合伙企业专利权随要随付人名帐户零用现金簿零用现金凭单过帐优先股溢价预付费用主要成本上一页 [1] [2] [3] [4] [5] [6] [7] 下一页按比例分配损益帐资本主呆帐准备稳健保守购货帐购货簿应付帐款分类帐应付帐款分类帐统制帐户数量表达与稳定货币量度停止经营实帐户变产帐现金收支帐预取收益经常性项目余额递减折旧法重置已赎回票据销货退回簿资本报酬率购货退出簿重估折旧法专利税销货发票销货簿应收帐款分类帐应收帐款分类帐统制帐户抵销个别股份股本股票' 股东主权' 股东资金自平自平分类帐单式簿记偿债基金特别原始簿报表存货帐存货记录簿存货周转率直线折旧法补助分类帐超额利润盈余余绌暂记帐户营业折扣旧换新购销帐购销损益帐转让试算表信讬人未催缴股本出让人帐在制品营运资金比率工作底稿年终盘点存货会计账目用语会计报表往来帐目现在往来帐存款额销货帐共同计算帐项未决帐项贷方帐项借方帐项应付帐应付未付帐应收帐应收未收帐新交易新帐未决帐老帐现金帐流水帐暂记帐未定帐过期帐延滞帐杂项帐户详细帐单明细表呆帐会计项目会计薄帐薄营业报告书损益计算表借贷细帐交验帐明细帐与... 银行开立一户头与... 银行建立交易继续记帐与... 有交易作成会计帐有往来帐项清算清理债务清洁帐目与... 停止交易 's结帐清理未付款结清差额清算审查帐目监查帐目检查帐目转入A的帐户 A's以计帐方式付款代理某人为某人 's为自己计算独立帐目 's由某人收益并负风险 's 's 由某人负担 's按某人指示列入某人帐户列入5月份帐目编入某中帐项下寄出清算书。

会计专业资料英语词汇大全(doc 9页)

会计专业资料英语词汇大全(doc 9页)

会计专业英语词汇acceptance 承兑account 账户 a ccountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合伙liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可征税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 电子表格trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结。

会计双语词汇.doc

会计双语词汇.doc
1189
備抵呆帳－其他應收款allowance for uncollectible accounts – accounts receivable
121~
122
存貨inventories
指備供正常營業出售之商品、製成品、副產品；或正在生產中之在製品，將於加工完成後出售者；或將直接、間接用於生產供出售之商品（或勞務）之材料或物料。
cash in transit
1117
約當現金
cash equivalents
1118
其他現金及約當現金other cash and cash equivalents
112
短期投資short-term investments
指短期性之投資，包括公平價值變動列入損益之金融資產、備供出售金融資產及持有到期日金融資產。
A written promise that is expected to be collected by a business and should take stock the amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of note receivable.
會計科目中英對照及編碼
一級
科目
first
grade
二級
科目
seCOND
grade
三級
科目
THIRD
grade
四級
科目
FOURTH
grade
名PLANATION
OF
aCCOUNT
1
資產assets
指商業透過交易或其他事項所獲得之經濟資源，能以貨幣衡量並預期未來能提供經濟效益者。

词典级会计英语词汇大全(2万多条)

词典级会计英语词汇大全(2万多条)

大家网会计英语论坛1Deepening reform and opening up3The theory of building socialism with Chinese5The theory on the initial stage of socialism8Adhere to the four cardinal principles9Adhere to reforms and opening to the outside world10Seizing the opportunity, deepening the reform, opening 11wider to the rest of the world, promoting development, 13Whether it would be beneficial to developing socialist15Whether it would be beneficial to enhancing the overall 17Whether it would be beneficial to raising people’s living 19Taking the socialist public ownership as the mainstay20Common development of multi-economic sectors21Establishment of socialist market economy22Relationships among reform, development and stability 23Deepening of reform and promotion of development24Economic growth and social progress25Strengthen the position of agriculture26Science and technology are the primary productive forces 27Strengthen the socialist legal system28A series of policies and measures33Reform of state-owned enterprises34Strengthen the management of state-owned property35Reform ofmanagement of state-owned property36Reform of property rights system37Reform of commodity circulation40Reform of social security system43Transferring the function of government49Introduce foreign capital, advanced technology and51Economic and technical development zone52Special economic zones in coastal areas55Contract responsibility system with remuneration linked 57Narrowing the gap between the rich and poor94Coexistence of various economic composition95Sustained, rapid and sound economic development97Comprehensive development of economy98Strategy for economic development114Transform the extensive economic136International economic integration137New international economic order138Multi-polarization of world economy178Macro control and micro invigoration179Control of overall volume and economic restructuring 180Tight control on investment in fixed assets181Tight financial and monetary policy182Moderately tight monetary policy184Loosening tight monetary policy185Adequate amount of the money supply186Excessive amount of currency issue223Balance between supply and demand259MANAGEMENT OF STATE-OWNED PROPERTY 261Establish a system for the management, supervision 263Reform ofmanagement of state-owned property264Clearly defining property rights, specifying rights and 265responsibilities, separating ownership from daily267Regulation on the supervision and management269Laws and regulations on the administration of271Operate independently, assume sole responsibility272for its profits and losses, seek self-development274Uphold the principle of separating the functions of278Preserve and increase value and prevent losses279Prevent the drain of State-owned property280Reform of property rights system282Clarification of property rights283Registration of property rights284Annual checks of the registration of property rights 290Property rights transfer agency302Reform of State-Owned Enterprises303Step up efforts to reform State-owned enterprises 304Readjust and reorganize State-owned enterprises to 305promote re-arrangement of assets and raise the307Concentrate on rejuvenating State-owned large 308enterprises and enterprises groups309Develop trans-regional and inter-trade enterprise 311Reform, reorganization and upgrading312Re-organization, association, merger, joint313partnership, leasing, contract operation315Manage well large enterprises and adopt a flexible 317Give small State-owned enterprises greater freedom 318Standardize bankruptcy procedures, encourage319merging of enterprises and promote re-employment 320Allow money-losing enterprise to merger322Dispersion of redundant employees324Conscientiously strengthen the operation and326Strengthen financial management of enterprises 327Tighten control over extrabudgetary funds328Increase capital and reduce debts through various 330Strive to help enterprises eliminate losses and332Develop various modes of operation and marketing 333Alleviate enterprises’ social burdens334By tapping the potential and upgrading the336Mechanism for selecting the superior and eliminating338Enjoy more decision-making power339Allow employees to hold some shares340Give more productive enterprises the power to engage342Protect the interests of the working class347 Reform of state-owned enterprises348Deepening of the reform of State-owned enterprises350Reorganization of state-owned enterprises353Adjustment of industrial structure358turned into corporate enterprises359Smaller enterprises can become shareholding co-operatives 360Readjust the asset-liability ratio of state-owned enterprises 361State-owned independent accounting industrial enterprises 363Enlarge the right of self-management369Promote rational flow of property right370Reduce staff to improve efficiency373Legal person responsibility system374Responsibility for one’s own profit and loss375Enterprise contract management responsibility system376Unreasonable economic structure379Repeated introduction of foreign equipment and technology 380Regional and departmental protectionism391Preferential policy for bankruptcy and merger392Standardize bankruptcy procedure394Construction of a multi-layer social security system396Re-employment of redundant workers439Enterprise solely funded by the State528Develop trans-regional and trans-industry enterprise groups 549Bankruptcy code chapter 7--- liquidation550Bankruptcy code 11-reorganization558Arrangement in bankruptcy court559Arrangement out of bankruptcy court658market approach to fair market value696Current asset losses in suspense730Non-Participating preferred stock781Current Liabilities to Net Worth793Return on Net Worth(Return on Equity)820Deduct: Sales Discount & Allowance825 Deduct: Administration Expenses828 Plus: Profit from Other Operations832Adjustment of Earning of Prior Years846Deduct: Accumulated Depreciation905economic and technical development zone956enterprises’ management mechanisms958large and medium-size enterprises966Certified Public Accountant (CPA)969certified management accountant (CMA)970certified public accountant (CPA)977accounting principles for business enterprise983All-purpose financial statement984American Institute of Certified Public Accountants 988certified management accountant (CMA)989certified public accountant (CPA)1080allocations to accounting periods1085American Society of Appraisers (ASA)1088amortization of bond issued expense1103analysis of changes in financial position1140retained balance from foreign exchange revenue 1188consolidated financial statement1190consolidated profit and loss statement1205cost approach to fair market value1216cost of reproduction less depreciation1232current asset losses in suspense1241current maturity of long term debt1247current term net profit or loss1251current asset losses in suspense1260current maturity of long term debt1266current term net profit or loss1274earnings before interest and income tax (EBIT) 1287fixed assets losses in suspense1305income approach to fair market value1322property rights transfer agency1343Assets + Liability = Owner’s Equity1362original value of fixed assets1500allocations of special drawing rights1547arrangement in bankruptcy court1550bankruptcy code chapter 7--- liquidation1551bankruptcy code chapter 11--- reorganization 1567arrangement in bankruptcy court1570bankruptcy code chapter 7--- liquidation1571bankruptcy code chapter 11--- reorganization 1622centralization and decentralization1642managerial decision-making process1668capital construction investment1714weighted average cost of capital(WACC) 1754NASDAQNational Association od Securities 1780Securities and Exchange Commission1805Shareholding co-operative system1810all-purpose financial statement1812consolidated financial statement1813Financial Accounting Standards Board1829non-bank financial instititions1834financing mix’s risk and reward1852International Monetary Fund(IMF)1854international multilateral loans1856internationalization of capital1895investment in capital construction1903investment target selection criteria1960legal person responsibility system1984a series of policies and measures2008foreign-funded enterprise income tax2066appraisal of machinery and equipment2070standard of professional appraisal practice2089accelerated depreciation methods2113according to stock exchange practice2143Certified Public Accountant (CPA)2153accounting principles for business enterprise2194across-the-board tariff reduction2209added value of industrial output2215additional first-year depreciation2221adequate amount of the money supply2222adequate gold and foreign exchange reserve2224adjudge a firm as bankrupt by the court2238adjustment of industrial structure2321All-purpose financial statement2332allocations to accounting periods2333allocations of special drawing rights2337American Institute of Certified Public Accountants 2338American Society of Appraisers (ASA)2341amortization of bond issued expense2354analysis of changes in financial position2393appraisal of machinery and equipment2397standard of professional appraisal practice 2405appropriations from state treasury2417arrangement in bankruptcy court2418arrangement out of bankruptcy court2441Assets + Liability = Owner’s Equity2460original value of fixed assets2480attachment of debtor’s property2535retained balance from foreign exchange revenue 2565arrangement in bankruptcy court2568bankruptcy code chapter 7--- liquidation2569bankruptcy code chapter 11--- reorganization 2725build modern enterprises system2731administrative bureau of state-owned property 2782capital construction investment2828weighted average cost of capital(WACC) 2857centralization and decentralization2863certificate for import inspection2870certificate on capital verification2876certified management accountant (CMA)2878certified public accountant (CPA)2880Chairman of the board (of directors)2894Chapter eleven, bankruptcy code2921CIF (cost, insurance,and freight)2972Coexistance of various economic composition 2984combination for sharing business3041comparable transactions analysis3060composite depreciation rate of fixed assets3075comprehensive development of economy 3091confermed irrevocable letter of credit3098consolidated financial statement3100consolidated profit and loss statement3155contract of transfer of technology3161with remuneration linked output3216corporation with foreign capital3232cost approach to fair market value3243cost of reproduction less depreciation3300current asset losses in suspense3309current maturity of long term debt3315current term net profit or loss3368with the deepening of economic reforms3448depreciation by composite life method3449depreciation by composite life method3450depreciation by declining balance method 3451depreciation by percentage of original cost 3452depreciation by production method3453depreciation by replacement method3454depreciation by straight-line method3455depreciation by working hours method3487diminishing balance method of depreciation 3542distribution according to labour3543distribution according to needs3599to prevent the drain of state owned property 3623earnings before interest and income tax (EBIT) 3633economic and technical development zone 3715enlarge the right of self-management3728enterprises’ management mechanisms3730large and medium-size enterprises3763establishment of socialist market economy3823expenses of bankruptcy proceedings3824research and development expenses3865FALSE3901all-purpose financial statement3903consolidated financial statement3904Financial Accounting Standards Board3920non-bank financial instititions3925financing mix’s risk and reward3943fixed assets losses in suspense4026Fundamental accounting equation4041narrowing the gap between the rich and poor 4044General Agreement on Tariffs and Trade(GATT) 4052Generalized preferential system4073gold and foreign exchange reserves4208in line with international practices4212income approach to fair market value4336international accounting standard4337international balance of payment4341international competitive ability4344international economic integration4349International Monetary Fund(IMF)4351international multilateral loans4353internationalization of capital4354production internationalization4360introduction of foreign capital4361introduction of foreign technology4367inventory ahortage and apoilage4375investment in capital construction4383investment target selection criteria4416●∙∙∙∙∙∙∙∙ ♍♋♦♒ ❑♏♍♏♓☐♦♦ ☐◆❑⏹♋●4419●∙∙∙∙∙∙∙∙ ❆♒♏ ●● ♦❑♏♏♦ ☺☐◆❑⏹♋●4426basic industries and key industries4501least developed developing counrty4520legal person responsibility system4603local government at various levels4613Loosening tight monetary policy4635maintain a balance between receipts and payments4645major repair depreciation expenses4678managerial decision-making process4708market approach to fair market value4781method of calculating depreciation4799moderately tight monetary policy4845Multi-polarization of world economy4850multilateral tariff negotiation4857multiple of book value per share4858multiple of cash flow per share4899nationalization of communication4997occupied rate of current capital5010officials at various government levels5047Black-Scholes Option Pricing Model5053new international economic order5123overtime and night differential5224per capita annual income in cities and towns5225per capita annual net income in rural areas5227per capita gross domestic product5229per capita income of rural residents5230per capita income of urban residents5233multiple of book value per share5234multiple of cash flow per share5238percentage of utilization of fixed asset5294planned purchase and supply by the state5439principle of equality and mutual benifit5440principle of openness and fairness5441principle of profit maximization5487profit from sale of fixed assets5494profit ratio of paid-in capital5518property rights transfer agency5533protect the interests of investors5555purchase and marketing price differentials5635ratio of current assets to fixed assets5636ratio of current assets to current liability5701reform of state-owned enterprises5703reform of the property rights system5745renewal and reconstruction funds5761replacement method of depreciation5766report of changes in assets condition5773reproduction on an enlarged scale5787research of investment feasibility5789research on state-owned property5811responsibility for one’s own profits and losses 5824retained balance from foreign exchange revenue 5826retained foreign exchange account5853revenue and expenditure in balance5883rules for registration of company5925schedule of accounts receivable5950secured creditors’ right in bankruptcy proceedings 5957Securities and Exchange Commission5979selling and administrative expenses cost5980Sell-off of enterprise’s assets5990separate ownership rights from management rights 6020Shareholding co-operative system6075sole responsibilty for one’s own profits and losses 6077solely foreign-owned enterprise6082special administrative region(SAR)6119Standard & Poor’s 500 Stock Price Index6130State Commission for Economic Restructuring 6134State Economic and Trade Commission6137state monopoly for purchases and marketing 6154statement of assets and liabilities6156statement of change in financial position6157statement of change in retained earnings6158statement of change in stockholder equity6161statement of profit distribution6176steps in the acquisition process6213NASDAQNational Association od Securities 6219straight-line depreciation method6228strategy for economic development6237strengthen the position of agriculture6271summary of balance sheet changes6346foreign-funded enterprise income tax6399technology intensive investment6431theory of demand-pull inflation6432theory of macroeconomics policy6471total value of fixed assets to be depreciated6472total value of production in national economy 6516transfer price in competitive market6519transfer-in without compensation6521transfer-out without compensation6527Transferring the function of government6579turnover rate of current capital6624unified industry and commerce tax6629uniform industrial and commercial tax6637unit cost method of depreciation6686utilization and management of foreign capital 6697Validation of registered capital6759weighted average cost of capital6760weighted average earnings per share6799yield on long term government bond4 characteristics6One focus, two basic points7Focus on economic construction12maintaining stability18Deepening economic reform29Reform and opening up policy30Reform measures31Speed up reform32Reform of economic system38Reform of foreign trade system39Reform of personnel system41Reform of housing system42Planning system44Open door policy45Open economy46Open-door to the outside world47Opening up48Open domestic market50managerial experiences53One country, two systems54Special administrative region58Eliminate poverty59Common prosperity87ECONOMY AND MARKET ECONOMY 88Socialist market economy89Socialist sector of economy90State-owned economy91Non-state economy92Collective economy93Individual economy96National economic budget99Theory of macroeconomic policy100Macroeconomic decision101Microeconomic phenomenon102Traditional planned economy103Stimulate economic development104Commodity economy105Market economy106Free market economy107Developed market economy108Developing market economy109Emerging market economy110Mature market economy111Market economy country112Extensive economy113Intensive economy115mode into intensive one116Mixed economy117Regional economy118Internal-oriented economy119Closed economy120Economic growth point121Economic growth mode122Economic growth rate123Economy measure124Diversified economy125Economic situation126Economic cycle127Economic fluctuation128Economic miracle129Economic take-off130Economic recovery131Economic potential132Economic sanction133Global economy134Economic globalization135Integration of world economy 139Economic community173MACRO-CONTROL175Strengthen macro-control 176Soft landing177Macro-economic situation 183Moderately tight credit policy 187Maintain monetary stability 188Cheap money policy189Adjustment of interest rate 190Cut interest rate191Control of interest rate192Deflation policy193Market intervention194State intervention195Administrative interference 196Administrative intervention 197Administrative measure 198Economy measure199Risk-control mechanism 200Overheated economy201Consumer price index202Commodity price index 203Retail price index204Average price index205Cost-of-living index206Control of inflation207Demand-pull inflation208Double digit inflation209Excessive inflation210Galloping inflation211Hyperinflation212Hidden inflation213Structural inflation214Stagflation215Inflation factor216Inflation of credit217Inflation rate218Inflationary pressure219Curb inflation220Curb the real estate craze 221Development zone craze 222Overall demand and supply 224Supply and demand relation 225Supply overdemand226Supply exceeds demand227Economic crisis228Economic depression277Safeguard state property281Definition of property rights 285Certificate of title286Change of registration287Change of title288Transfer of property rights 289Transaction of property rights 291Inspection of assets292Re-evaluation of fixed assets 293Asset appraisal294Productive assets295Non-productive assets296Return on assets297Balance sheet298Consolidated balance sheet 323Re-employment funds343Technological upgrading 349Modern enterprise system 352of State-owned enterprises 354Industrial policy356 enterprises362Pioneer enterprise364Optimize capital structure 365Optimize resource allocation 366Optimize investment structure 367Recapitalization368Capital reorganization371Investment risk mechanism372Project capital system377Unreasonable product structure 378Repeated construction381Government supervision382Operating strategy383Out-dated management styles 384Backward in management385Relying on government subsidy 386Heavy social subsidy387Heavy social burdens388Excessive production capacity 389Merger and acquisition390Encourage merger393Prevent false bankruptcy395Re-employment projects397Laid-offworkers432ENTERPRISE AND COMPANY 434Central enterprise435Local enterprise436Backbone enterprise437Large and medium enterprise 438State-owned enterprise440State-owned firm441Corporate enterprise442Collective enterprise443Collective firm444Township enterprise445Partnership enterprise446Individual enterprise447Foreign-funded enterprise 448Top 500 enterprises449Small business450Primary industry451Secondary industry452Tertiary industry453Corporate Law454Township Enterprise Law 455Independent legal entities 456Board of directors457Board of supervisors458Shareholders conference459Entrepreneur460Firm461Company462Incorporation463Corporation464Group of enterprises465Conglomerate466Company limited by shares 467Controlling company468Holding company469Bank holding company470Company with limited liability 471State-owned holding company 472Public company473Private company474Listed company475Overseas-listed company476Parent company477Subsidiary company478Group company479Large-scale industrial group480International conglomerate481International corporation482Multinational corporation483Multinational market group484Banking institution485Banking sector486Intermediary bank487Development bank488Commercial bank489Investment bank490Credit bank491Cooperative bank492Mortgage bank493Clearing bank494Credit union495Non-bank financial institution 496Financing corporation497Securities company498Underwriting company499Loan and trust company500Insurance company501Life insurance company502Utility company519MERGER AND ACQUISITION 520Reorganization521Association522Merger523Acquisition524Joint stock partnership525Leasing526Contract operation527Auction529Strategic acquisition530Combination of enterprise 531Concentric acquisition532Conglomerate merger533Consolidation by lease534Consolidation by merger 535Leveraged buy-out (LBO’s) 536Stock merger537Vertical acquisition538Vertical merger539Vertical consolidation540Vertical integration541Horizontal merger542Horizontal acquisition543Horizontal combination 544Horizontal integration545Acquisition cost546Acquiring enterprise547Corporate reorganization 548Bankruptcy Law551Act of bankruptcy552Antitrust Law553Bankruptcy court554Bankruptcy debtor555Bankruptcy notice556Bankruptcy petition557Declaration of bankruptcy560Creditor’s equity561Bankruptcy trustee562Creditor’s meeting563Creditor of bankruptcy607MARKET AND COMPETITION 608Commodity market609Securities market610Bond market611Stock market612Futures market613Options market614Property rights market615Capital market616Free market617Labour market618Flea market619Bear market620Bull market621Market competition622Market development623Market forecast624Market potential625Market risk626Market share627Seller’s market628Buyer’s market629Market abroad630Marketability631Marketable632Marketing channel633Marketing strategy634Competition market635Perfect competition636Imperfect competition 637Low-level competition 638Monopolistic competition 639Competitor640Natural monopoly641International monopoly 649Market650bear market651bond market652bull market653capital market654emerging market economic 655majority market economic 656market abroad657market analysis659market competition660market demand price661market development662market economy country 663market factor664market forecast665market index666market information667market investigation668market potential669market quotation670market replacement cost 671market research672market risk673market share674market value method675market-oriented676market-to-cost method 677property right market678seller’s market679social market economy 680stock market681Marketing682marketing channel683marketing cost684marketing manager685markrting strategy686marketing system687relationship marketing 689Asset, Liability And Equity 690Asset management691Tangible assets692Intangible assets693Physical assets694Fixed assets695Current assets697Deferred assets698Other assets699Total assets700Net assets701Book value of the assets702Non-ledger assets703Asset account704Asset disposal705Asset depreciation706Asset inventory shorts707Asset inventory surplus708Asset retirement709Asset revaluation710Capital assets711Monetary assets712Mortgage assets713Long-term assets714Liability715Liability account716Direct liability717Current liability718Liability out of book719Long-term liability720Book debt721Asset liability ratio722Owner’s equity723Equity account724Stockholders’ equity725Preferred stock equity726Cumulative preferred stock 727Non-cumulative preferred stock 728Convertible preferred stock 729Participating preferred stock 731Callable preferred stock732Common stock equity733Total equity777Assets Liabilities Ratio778Quick Ratio779Current Ratio780P/E ratio782Total Liabilities to Net Worth783Fixed Assets to Net Worth784Inventory Turnover Ratio786Sales to Net Working Capital787Accounts Payable to Sales789Return on Assets790Return on Total Assets791Return on Shareholder’s Equity792Return on Investment818INCOME STATEMENT819Sales Revenue821Net Sales Revenue822Deduct: Tax on Sales823Coat of Sales824Gross Profit from Sales826Financial Expenses827Profit from Sales829 Operating Profits830Plus: Investment Income831Non-Operating Revenue833 Total Profits(Before Tax)834 Deduct: Income Tax835 Net Profits839CONSOLIDATED BALANCE SHEET。

词典级会计英语词汇大全(xls)

词典级会计英语词汇大全(xls)

1404 电子资金转账系统 1408 财务报表要素、会计报表要素 1417 退休职工收入保障法 1447 产权资本对债务总额比率 1477 内部控制评价 1489 超额累积收益税 1505 高级管理人员股票购买计划 1570 联邦存款保险公司 1572 联邦社会保险税 1608 财务资本维护概念 1612 高级财务管理人员协会 1641 《金融时报》普通股股票指数 1658 固定资产对产权资本比率 1669 固定间接费用开支差异 1671 固定间接费用业务量差异 1702 国外信用保险协会 1712 外币折算风险 1721 外汇风险管理 1769 完全稀释的每股收益 1790 未来值利息系数表,终值利息系数表 1799 关税与贸易总协定 1800 一般管理费用 1809 公认会计原则 1810 公认审计准则 1811 股东大会 1816 一般物价水平会计 1817 通用财务报表,通用会计报表 1844 政府会计准则委员会 1976 支付利息和税款前收益 1981 连续经营部门营业收益 1982 停业部门营业收益 2067 分期付款法(确认营业收入) 2069 注册财务计划师协会 2070 注册公共会计师协会 2071 苏格兰和威尔士特许会计师协会 2072 注册财务计划师协会 2073 内部审计师协会 2074 管理会计协会 2110 内部控制调查表 2121 《国际会计准则》 2122 国际会计准则委员会 2123 《国际审计指南》 2124 国际审计实务委员会 2125 《国际审计准则》 2126 国际复兴开发银行 2129 国际财团,国际银团 2131 国际证券存单 2132 国际开发协会 2135 国际会计师联合会 2136 国际金融公司 2138 会计国际化 2141 国际货币管理 2159 存货置存损益 2211 判定应付(应收)款项 2308 负债对资产总额比率 2354 伦敦国际金融期货交易所

会计类英语单词（打印版）

会计类英语单词（打印版）

会计类英语单词（打印版）一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents´100901 外埠存款 Other city Cash in bank´100902 银行本票Cashier´s cheque´100903 银行汇票 Bank draft´100904 信用卡 Credit card´100905 信用证保证金 L/C Guarantee deposits´100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments´110101 股票 Short-term investments - stock´110102 债券 Short-term investments - corporate bonds´110103 基金 Short-term investments - corporate funds´110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks´140101 股票投资 Investment on stocks´140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds´140201 债券投资 Investment on bonds´140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor´s rights investment depreciation reserves1431 委托贷款 Entrust loans´143101 本金 Principal´143102 利息 Interest´143103 减值准备 Depreciation reserves1501 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 implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资 Project goods and material´160101 专用材料 Special-purpose material´160102 专用设备 Special-purpose equipment´160103 预付大型设备款 Prepayments for equipment´160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 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 project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 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 Goodwill1805 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 reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income´191101待处理流动资产损溢 Wait deal intangible assets loss or income´191102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 liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable´217101 应交增值税 value added tax payable´21710101 进项税额 Withholdings on VAT´21710102 已交税金 Paying tax´21710103 转出未交增值税 Unpaid VAT changeover´21710104 减免税款 Tax deduction´21710105 销项税额 Substituted money on VAT´21710106 出口退税 Tax reimbursement for export´21710107 进项税额转出 Changeover withnoldings on VAT´21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax´21710109 转出多交增值税 Overpaid VAT changeover´21710110 未交增值税 Unpaid VAT´217102 应交营业税 Business tax payable´217103 应交消费税 Consumption tax payable´217104 应交资源税 Resources tax payable´217105 应交所得税 Income tax payable´217106 应交土地增值税 Increment tax on land value payable ´217107 应交城市维护建设税 Tax for maintaining and building cities payable´217108 应交房产税 Housing property tax payable´217109 应交土地使用税 Tenure tax payable´217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable´217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 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 year2311 应付债券 Bonds payable´231101 债券面值 Face value, Par value´231102 债券溢价 Premium on bonds´231103 债券折价 Discount on bonds´231104 应计利息 Accrued interest2321 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 year2331 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 year2341 递延税款 Deferral taxes三、所有者权益类OWNERS´ EQUITY资本 Capita3101 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 stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve´311101 资本(或股本)溢价 Cpital(or Stock) premium´311102 接受捐赠非现金资产准备Receive non-cash donate reserve´311103 股权投资准备 Stock right investment reserves´311105 拨款转入 Allocate sums changeover in´311106 外币资本折算差额 Foreign currency capital´311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves´312101 法定盈余公积 Legal surplus´312102 任意盈余公积 Free surplus reserves´312103 法定公益金 Legal public welfare fund´312104 储备基金 Reserve fund´312105 企业发展基金 Enterprise expension fund´312106 利润归还投资Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution´314101 其他转入 Other chengeover in´314102 提取法定盈余公积 Withdrawal legal surplus´314103 提取法定公益金Withdrawal legal public welfare funds´314104 提取储备基金 Withdrawal reserve fund´314105 提取企业发展基金Withdrawal reserve for business expansion´314106 提取职工奖励及福利基金Withdrawal staff and workers´ bonus and welfare fund´314107 利润归还投资Profits capitalizad on return of investment´314108 应付优先股股利 Preferred Stock dividends payable ´314109 提取任意盈余公积Withdrawal other common accumulation fund´314110 应付普通股股利 Common Stock dividends payable ´314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)´314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture´410101 基本生产成本 Base cost of manufacture´410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax其他收入 Other revenue5201 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 5203 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 revenue5301 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 charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses5501 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 fees5502 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 tax5503 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 cost5601 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 outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment。

会计英语词汇资料实用

会计英语词汇资料实用

会计英语词汇资料实用常用会计专业英语词汇accounting system 会计系统american accounting association 美国会计协会american institute of cpas 美国注册会计师协会audit 审计balance sheet 资产负债表bookkeepking 簿记cash flow prospects 现金流量预测certificate in internal auditing 内部审计证书certificate in management accounting 管理会计证书certificate public accountant注册会计师cost accounting 成本会计external users 外部使用者financial accounting 财务会计financial accounting standards board 财务会计准则委员会financial forecast 财务预测generally accepted accounting principles 公认会计原则general-purpose information 通用目的信息government accounting office 政府会计办公室e 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 mission 证券交易委员会statement of cash flow 现金流量表statement of financial position 财务状况表tax accounting 税务会计accounting equation 会计等式articulation 勾稽关系assets 资产business entity 企业个体capital stock 股本corporation 公司cost principle 成本原则creditor 债权人deflation 通货紧缩disclosure 批露expenses 费用financial statement 财务报表financial activities 筹资活动going-concern assumption 持续经营假设inflation 通货膨涨investing activities 投资活动liabilities 负债negative cash flow 负现金流量operating activities 经营活动owner's equity 所有者权益partnership 合伙企业positive cash flow 正现金流量retained earning 留存利润revenue 收入sole proprietorship 独资企业solvency 清偿能力stable-dollar assumption 稳定货币假设stockholders 股东stockholders' equity 股东权益window dressing 门面粉饰account 帐专业术语-财务英语词汇responsible director责任董事restatement of account重整帐目restocking补充存货restricted auction限制条件拍卖restricted banking licence有限制银行牌照restricted licence bank有限制牌照银行restricted tender局限性投标;“围内"投标restriction notice限制通知书restrictive endorsement 限制背书results announcement业绩公布retail banking零售银行业务retail business零售业务retail client"散户";"散客"retail dealer零售商retail deposit零售存款retail deposit interest rate 零售存款利率retail interest rate零售利率retail investor"散户"投资者;个人投资者retail market 零售市场。

会计英语词汇总结表.

会计英语词汇总结表.

---------------------------------------------------------------最新资料推荐------------------------------------------------------会计英语词汇总结表.Aaa 美国会计学会(1) ABC 作业基础成本计算 (2)absorbed overhead 已吸收制造费用 (3)absorption costing 吸收成本计算(4)account 帐户,报表(5)accounting postulate 会计假设(6)accounting series release 会计公告文件(7)accounting valuation 会计计价(8)account sale 承销清单(9)accountability concept 经营责任概念 (10)accountancy 会计职业 (11)accountant 会计师 (12)accounting 会计 (13)agency cost 代理成本 (14)accounting bases 会计基础 (15)accounting manual 会计手册(16)accounting period 会计期间(17)accounting policies 会计方针(18)accounting rate of return 会计报酬率 (19)accounting reference date 会计参照日(20)accounting reference period 会计参照期间(21)accrual concept 应计概念 (22)accrual expenses 应计费用 (23)acid test ration 速动比率(酸性测试比率) (24)acquisition 购置(25)acquisition accounting 收购会计(26)activity based accounting 作业基础成本计算 (27)adjusting events 调整事项(28)administrative expenses 行政管理费 (29)advice note 发货通知 (30)amortization 摊销 (31)analytical review 分析性检查(32)annual equivalent cost 年度等量成本法 (33)annual report and accounts 年度报告和报表(34)appraisal cost 检验成本1/ 12(35)appropriation account 盈余分配帐户(36)articles of association 公司章程细则 (37)assets 资产 (38)assets cover 资产保障(39)asset value per share 每股资产价值(40)associated company 联营公司 (41)attainable standard 可达标准---------------------------------------------------------------最新资料推荐------------------------------------------------------ (42)attributable profit 可归属利润 (43)audit 审计 (44)audit report 审计报告(45)auditing standards 审计准则(46)authorized share capital 额定股本 (47)available hours 可用小时 (48)avoidable costs 可避免成本(49)back-to-back loan 易币贷款 (50)backflush accounting 倒退成本计算 (51)bad debts 坏帐 (52)bad debts ratio 坏帐比率 (53)bank charges 银行手续费 (54)bank overdraft 银行透支 (55)bank reconciliation 银行存款调节表 (56)bank statement 银行对帐单 (57)bankruptcy 破产(58)basis of apportionment 分摊基础(59)batch 批量(60)batch costing 分批成本计算 (61)beta factor (市场)风险因素(62)bill 帐单(63)bill of exchange 汇票(64)bill of landing 提单(65)bill of materials 用料预计单(66)bill payable 应付票据 (67)bill receivable 应收票据 (68)bin card 存货记录卡(69)bonus 红利(70)book-keeping 薄记(71) oston classification 波士顿分类(72)breakeven chart 保本图(73)breakeven point 保本点 (74)breaking-down time 复位时间(75)budget 预算 (76)budget center 预算中心 (77)budget cost allowance 预算成本折让(78)budget manual 预算手册(79)budget period 预算期间 (80)budgetary control 预算控制(81)budgeted capacity 预算生产能力3/ 12(82)burden 制造费用(83)business center 经营中心(84)business entity 营业个体(85)business unit 经营单位(86)buy-out management 管理性购买产权 (87)by-product 副产品(88)called-up share capital 催缴股本 (89)capacity 生产能力(90)capacity ratios 生产能力比率(91)capital 资本(92)capital assets pricing model 资本资产计价模式(93)capital commitment 承偌资本 (94)capital employed 已运用的资本(95)capital expenditure 资本支出(96)capital expenditure authorization 资本支出核准(97)capital expenditure control 资本支出控制(98)capital expenditure proposal 资本支出申请 (99)capital funding planning 资本基金筹集计划 (100)capital gain 资本收益 (101)capital investment appraisal 资本投资评估(102)capital maintenance 资本保全(103)capital resource planning 资本资源计划(104)capital surplus 资本盈余 (105)capital turnover 资本周转率(106)card 记录卡 (107)cash 现金 (108)cash account 现金帐户 (109)cash book 现金帐薄 (110)cash cow 金牛产品 (111)cash flow 现金流量(112)cash discounted 现金贴现 (113)cash flow budget 现金流量预算 (114)cash flow statement 现金流量表 (115)cash ledger 现金分类帐(116)cash limit 现金限额 (117)CCA 现时成本会计(118)center 中心(119)changeover time 变更时间(120)chartered entity 特许经济个体(121)cheque 支票---------------------------------------------------------------最新资料推荐------------------------------------------------------ (122)cheque register 支票登记薄 (123)coin analysis 零钱分类(124)classification 分类5/ 12(125)clock card 工时卡(126)code 代码(127)commitment accounting 承偌确认会计(128)common cost 共同成本(129)company limited by guarantee 有限担保责任公司(130)company limited shares 股份有限公司 (131)competitive position 竞争能力状况 (132)concept 概念 (133)conglomerate 跨行业企业(134)consistency concept 一致性概念(135)consolidated accounts 合并报表(136)consolidation accounting 合并会计 (137)consortium 财团 (138)contingency plan 应急计划(139)contingent liabilities 或有负债(140)continuous operation 连续生产(141)contra 抵消(142)contract cost 合同成本 (143)contract costing 合同成本计算 (144)contribution 贡献毛益 (145)contribution ventre 贡献中心(146)contribution chart 贡献图(147)contribution per unit of limiting factor ration单位限定因素的贡献毛益比率(148)contribution to sales ration (149)control 控制贡献毛益对销售比率(150)control account 控制帐户 (151)control limits 控制限度(152)controllability concept 可控制概念(153)controllable cost 可控制成本 (154)conversion cost 加工成本(155)convertible loan stock 可转换为股票的贷款(156)corporate appraisal 公司评估 (157)corporate planning 公司计划(158)corporate social reporting 公司社会报告(159)corporation 股份公司 (160)cost 成本 (161)cost account---------------------------------------------------------------最新资料推荐------------------------------------------------------ 成本帐户 (162)cost accounting 成本会计 (163)cost accounting manual 成本手册 (164)cost accounts calendar 成本报表的日历时间 (165)cost adjustment 成本调整7/ 12(166)cost allocation 成本分配 (167)cost apportionment 成本分摊 (168)cost attribution 成本归属 (169)cost audit 成本审计(170)cost behaviour 成本性态 (171)cost benefit analysis 成本效益分析(194)current asset 流动资产(195)current cost accounting 现时成本会计 (196)current liabilities 流动负债(197)current purchasing power accounting 现时购买力会计(198)current ration 流动比率 (199)cut-off 截止 (200)CVP 本量利分析(201)cycle time 周转时间(202)debenture 债券(203)debit note 借项通知(204)debit capacity 举债能力(205)debt ratio 债务比率 (206)debtor 债务人 (207)debtor days ratio 应收帐款天数率(208)debtors 应收款(209)debtors ledger 应收帐款分类帐 (210)debtor’ age analysis 应收帐款帐龄分析(211)decision driven costs 决策连动成本 (212)decision tree 决策树 (213)defects 次品 (214)deferred expenditure 递延支出 (215)deferred shares 递延股份 (216)deferred taxation 递延税款(217)delivery note 交货单(218)departmental accounts 部门报表(219)departmental budget 部门预算(220)depreciation 折旧(221)dispatch note 发运单(222)development cost 开发成本 (223)differential cost 差别成本 (224)direct hours yield 直接工时产出率(225)direct labour cost-standard标准直接人工成本(226)direct labour efficiency-variance---------------------------------------------------------------最新资料推荐------------------------------------------------------ 直接人工效率差异 (227)direct labour rate—variance直接人工费率差异 (228)direct labour total-variance直接人工总差异(229)direct material mix-variance直接材料结构差异(230)direct price-variance直接材料价格差异(231)direct material total-variance直接材料总差异 (232)direct materials usage-variance直接材料用量差异(233)direct materials yield-variance直接材料产出率差异 (234)direct cost 直接成本(235)direct debit 直接借项 (236)direct hours yield 直接小时产出率 (237)direct labour cost percentage rate 直接人工成本百分比(238)direct labour hour rate直接人工小时率(239)directs on indirect work间接工作事项上的工时(240)discount rate 贴现率 (241)discounted cash flow 现金流量贴现 (242)discretionary cost 酌量成本 (243)distribution cost 摊销成本 (244)diversions 移用(245)diverted hours 移用小时(246)diverted hours ratio 移用工时比率 (247)dividend 股利(248)dividend cover 股利产出率 (249)dividend per share 每股股利 (250)dog 疲软产品 (251)double entry accounting 复式会计9/ 12(252)double-entry book-keeping 复式薄记 (253)doubtful debts 可疑债务 (254)down time 停工时间 (255)dynamic programming 动态规划consistency 一贯性 substance over form 实质重于形式materiality 重要性prudence 谨慎性 current asset 流动资产non-current asset 非流动资产 round it up, round it down 四舍五入contingent liability 或有负债creditor 债权人rendering of service 提供劳务 royalties 版税 bonus share 分红股redempte share 赎回股份debenture 债券credit 贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念 net book value 账面净值straight line method 直线法---------------------------------------------------------------最新资料推荐------------------------------------------------------ carrying amount 资产净值（资产－累计折旧－减值）rule of thumb 经验法contribution margin 边际贡献deferred income 递延收入finance lease 融资租赁cash equivalents 现金等价物 operating lease 经营租赁capital appreciation 资本增值 amortization 分摊incremental budget 增量预算 zero based budget 零基预算continuous budget 滚动预算 deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法 events after balance sheet date 资产负债表日后事项11/ 12return on investment (ROI) 投资回报率 profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法 prospective application 未来适用法。

会计英语词典

会计英语词典
会计英语词典 常用名词英文 常用名词英文<<隐
A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27

会计英语专用词汇与术语

会计英语专用词汇与术语

会计科目英文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Bookkeeping 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 部审计Internal control structure 部控制结构Internal Revenue Service 国收入署Internal users 部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure disclose 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会计英文(中英文对照)一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks'140101 股票投资 Investment on stocks'140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves固定资产 Fixed assets1501 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 implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 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 project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets无形资产 Intangible assets1801 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 Goodwill1805 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 reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income'191101待处理流动资产损溢 Wait deal intangible assets loss or income'191102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 liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减销产品应纳税额 Export deduct domestic sales goods tax'21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable'217107 应交城市维护建设税 Tax for maintaining and building cities payable'217108 应交房产税 Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable'217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year2331 专项应付款 Special payable一年到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita3101 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 stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve'311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in'311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 任意盈余公积 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 储备基金 Reserve fund'312105 企业发展基金 Enterprise expansion fund'312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution'314101 其他转入 Other changeover in'314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金 Withdrawal legal public welfare funds'314104 提取储备基金 Withdrawal reserve fund'314105 提取企业发展基金 Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus andwelfare fund'314107 利润归还投资 Profits capitalized on return of investment'314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积 Withdrawal other common accumulation fund'314110 应付普通股股利 Common Stock dividends payable'314111 转作资本(或股本)的普通股股利 Common Stock dividends change toassets(or stock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture'410101 基本生产成本 Base cost of manufacture'410102 辅助生产成本 Auxiliary cost of manufacture4105 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 Conference加班餐费 Special duties市交通费 Business traveling通讯费 Correspondence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 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 cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue5201 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 reserves5203 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 revenue5301 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 charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses5501 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 fees5502 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 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 tax5503 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 cost5601 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 outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment专业术语consistency 一贯性substance over form 实质重于形式materiality 重要性prudence 谨慎性current asset 流动资产non-current asset 非流动资产round it up, round it down 四舍五入contingent liability 或有负债creditor 债权人rendering of service 提供劳务royalties 版税bonus share 分红股redempte share 赎回股份debenture 债券credit 贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount 资产净值（资产－累计折旧－减值）rule of thumb 经验法contribution margin 边际贡献deferred income 递延收入finance lease 融资租赁cash equivalents 现金等价物operating lease 经营租赁capital appreciation 资本增值amortization 分摊incremental budget 增量预算zero based budget 零基预算continuous budget 滚动预算deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment (ROI) 投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法英文会计报表利润表 INCOME STATEMENT 项目 ITEMS 产品销售收入Sales of products其中：出口产品销售收入Including：Export sales 减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products 减：产品销售税金Less：Sales tax产品销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export sales 产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses管理费用General and administrative expenses 财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minus interest income)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations营业利润Operating profit 加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income 减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit 减：所得税Less：Income tax 净利润Net profit资产负债表 BALANCE SHEET资产ASSETS 流动资产CURRENT ASSETS 现金Cash on hand 备用金Pretty cash银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable应收帐款Accounts receivable 减：坏帐准备Less：allowance for bad debts 预付货款Prepayments-supplies部往来Inter-company accounts 其他应收款Other receivables 待摊费用Prepaid and deferred expenses存货Inventories 减：存货变现损失准备： Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年到期的长期投资Matured long time investments within a year流动资产合计Total current assets 长期投资： LONG TERM INVESTMENT长期投资Long term investments 拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year 固定资产： FIXED ASSETS固定资产原价Fixed assets-cost 减：累计折旧Less: accumulated depreciation 固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：accumulated depreciation融资租入固定资产净值：Fixed assets-net value on financial lease在建工程： CONSTRUCTION WORK IN PROCESS 无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site 工业产权及专有技术Industrial property right and patents其他无形资产Other intangibles 无形资产合计Total intangible assets其它资产OTHER ASSETS 开办费Organization expenses 递延投资损失Deferred investment筹建期间汇兑损失Exchange losses during organization period losses递延税款借项Debit side of deferred tax 其他递延支出Other deferred expenditures待转销汇兑损益Prepaid and deferred exchange loss 其他递延借款Debit side of other deferred其他资产合计Total other Assets 资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL 流动负债：CURRENT LIABILITIES短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable部往来Inter-company accounts 预收货款Items received in advance-supplies应付工资Accrued payroll 应交税金Taxes payable 应付股利Dividends payable其他应付款Other payables 预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年到期的长期负债Matured long term liabilities within a year其他流动负债Other current liabilities 流动负债合计Total current liabilities长期负债：LONG TERM LIABILITIES 长期借款long term loans 应付公司债Bonds payable 应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year 长期负债合计：Total long term liabilities 其他负债： OTHER LIABILITIES 筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains 递延税款贷项Credit side of deferred tax其他递延贷项Credit side of other tax 待转销汇兑收益Prepaid and deferred exchange profit 其他负债合计Total other liabilities 负债合计Total liabilities 所有者权益Investor’s equity委托加工材料Materials processed on commission 受托代销商品Goods in consignment代管商品物资Good held in our custos 本年支付的进口环节税金Import tax paid this year由企业负责的应收票据贴现Contingent Liability incurred by discounted notes receivable租入固定资产Leasehold fixed assets应付帐款 Trade creditors 应收票据 Notes receivable 预收帐款 Advances from customers应收股利 Dividends receivable 代销商品款 Consignment-in payables 应收利息 Interest receivable 应付工资 Payroll payable 应收帐款 Trade debtors 应付福利费 Welfare payable其他应收款 Other debtors 应付股利 Proposed dividends 坏帐准备 Provision for doubtful debts应付短期债券 Short-term bonds payable 预付帐款 Prepayment 应交税金 Tax payable应收补贴款 Allowance receivable 其他应交款 Other payable to government待摊费用 Prepaid expenses 其他应付款 Other creditors待处理流动资产损益 Unsettled G/L on current assets 预提费用 Accrued expenses存货 Inventories 一年到期长期负债 Long term liabilities due within one year存货跌价准备 Provision for obsolete stocks 其他流动负债 Other current liability其他流动资产 Other current 流动负债合计 TOTAL CURRENT LIABILITIES流动资产合计 TOTAL CURRENT ASSETS 长期股权投资 Long term equity investment 应付债券Bonds payable 长期债券投资 Long term securities investment长期应付款 Long term payable 长期投资减值准备 Provision for long-term investment住房周转金 Housing fund 其他长期负债 Other long term liabilities长期投资合计 TOTAL LONG-TERM INVESTMENT长期负债合计 TOTAL LONG-TERM LIABILITIES 固定资产 Fixed assets累计折旧 Accumulated depreciation 递延税款 Deferred taxation 工程物资 Project material在建工程 Construction in progress 其他负债合计 TOTAL OTHER LIABILITIES固定资产减值准备Imparement 待处理固定资产损益 Unsettled G/L on fixed assets负债合计 TOTAL LIABILITIES 固定资产合计 TOTAL FIXED ASSETS股本 Share capital资本公积 Capital surplus 无形资产 Intangible assets 盈余公积 Surplus reserves开办费 Pre-operating expenses 期初未分配利润 Retained earnings, beginning of the year 长期待摊费用 Deferred assets 本年净利润 NET INCOME FOR THE YEAR其他长期资产 Other long term assets 所有者权益合计 TOTAL EQUITIES无形及其他资产合计 TOTAL INTANGIBLE AND ASSETS 资产总计 TOTAL ASSETS 负债及所有者权益总计 TOTAL LIABILITIES AND EQUITY。

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1AAA2Abacus3abacus4Abandonment5abandonment value6abatement7ability to service debt8abnormal cost9abnormal spoilage10above par11above the line12absolute amount13absolute endorsement14absolute insolvency15absolute priority16absolute value17absorb18absorption account19absorption costing20abstract21abuse22abuse of tax shelter23ACCA24accelerated cost recovery system 25accelerated depreciation method 26acceleration clause27acceptance28acceptance bill29acceptance register30acceptance sampling31access time32accommodation33accommodation bill34accommodation endorsement35account36accountability37accountability unit38Accountancy39accountancy40accountant41accountant general42accounting in charge43accountant,s legal liability44accountant,s report45accountant,s responsibility46account form47accounting48accounting assumption49accounting basis50accounting changes51accounting concept52accounting control53accounting convention54accounting corporation55accounting cycle56accounting data57accounting doctrine58accounting document59accounting elements60accounting entity61accounting entry62accounting equation63accounting event64accounting exposure65accounting firm66Accounting Hall of Fame67accounting harmonization68accounting identity69accounting income70accounting information71accounting information system72accounting internationalization73accounting journals74accounting legislation75accounting manual76accounting objective77accounting period78accounting policies79accounting postulate80accounting practice81accounting principle82Accounting Principle Board83accounting procedures84accounting profession85accounting rate of return86accounting records87Accounting Review88accounting rules89Accounting Series Release90accounting service91accounting software92accounting standard93accounting standardization94Accounting Standards Board95Accounting Standards Committee96accounting system97accounting technique98accounting theory99accounting transaction100Accounting Trend and Techniques101accounting unit102accounting valuation103accounting year104accounts105account sales106accounts payable107accounts receivable108accounts receivable aging schedule 109accounts receivable assigned110accounts receivable collection period 111accounts receivable discounted112accounts receivable financing113accounts receivable management 114accounts receivable turnover 115accretion116accrual basis accounting117accrued asset118accrued expense119accrued liability120accrued revenue121accumulated depreciation122accumulated dividend123accumulated earnings tax124accumulation125acid test ratio126acquired company127acquisition128acquisition accounting129acquisition cost130acquisition decision131acquisition excess132acquisition surplus133across-the-board134ACT135act136action137active account138active assets139activity140activity account141activity accounting142activity ratio143activity variance144act of bankruptcy145act of company146act of God147actual capital148actual value149actual wage150added value151added value statement152added value tax153addition154additional depreciation155additional paid-in capital156additional tax157adequate disclosure158adjunct account159adjustable-rate bond160adjusted gross income161adjusted trial balance162adjusting entry163adjustment164adjustment account165adjustment bond166administrative accounting167administrative budget168administrative expense169ADR170ad valorem tax171advance172advance corporation tax173advances from customers174advance to suppliers175adventure176adverse opinion177adverse variance178advisory services179affiliated company180affiliation181after closing trial balance182after cost183after date184after sight185after-tax186AGA187age188age allowance189age analysis190agency191agency commission192agency fund193a g enda194agent195aggregate balance sheet196aggregate income statement197AGI198aging of accounts receivable 199aging schedule200agio201agiotage202AGM203agreement204agreement of partnership205AICPA206AIS207all capital earnings rate208all-inclusive income concept 209allocation210allocation criteria211allotment212allowance213allowance for bad debts214allowance for depreciation215allowance method216all-purpose financial statement 217alpha risk218altered check219alternative accounting methods 220alternative proposals221amalgamation222American Accounting Association 223American depository receipts224American Institute of Certified Public Accountants225American option226American Stock Exchange227amortization228amortized cost229amount230amount differ231amount due232amount of 1 dollar233analysis234analyst235analytical review236annual audit237annual closing238annual general meeting239annualize240annualized net present value 241annual report242annuity243annuity due244annuity in advance245annuity in arrears246annuity method of depreciation 247antedate248anticipation249anti-dilution clause250anti-pollution investment251anti-profiteering tax252anti-tax avoidance253anti-trust legislation254A/P255APB256APB Opinion257Application258applied overhead259appraisal260appraisal capital261appraisal surplus262appraiser263appreciation264appropriated retained earnings 265appropriation266appropriation account267appropriation budget268approval269approved account270approved bond271A/R272arbitrage273arbitrage transaction274arbitration275arithmetical error276arm,s-length price277arm,s-length transaction278ARR279arrears280arrestment281Authur Anderson & Co.282article283articles of incorporation284articles of partnership285articulate286articulated concept287artificial intelligence288ASB289ASE290Asian Development Bank291Asian dollar292asking price293assessed value294assessment295asset296asset cover297asset depreciation range298asset-liability view299asset quality300asset retirement301asset revaluation302asset stripping303asset structure304asset turnover305asset valuation306assignment of accounts receivable 307associated company308Association of Government Accounting 309assumed liability310AT311at cost312at par313at sight314attached account315attachment316attest317attestation318audit319auditability320audit committee321audit coverage322audited financial statement323audit evidence324Audit Guides325auditing326auditing procedure327auditing process328auditing standard329Auditing Standards Board330Auditor331auditor general332auditor,s legal liability333auditor,s opinion334auditor,s report335audit program336audit report337audit risk338audit sampling339audit software340audit test341audit trail342audit working paper343authorized capital stock 344automated clearing house 345automated teller machine 346automatic transfer service 347available asset348available inventory349average balance350average collection period 351average cost352average-cost method353average inventory354average life355average payment period(of accounts payable)356average rate of return357averages358avoidable cost359back charge360back date361backed bill362back-end load363backer364backlog depreciation365back order366back pay367back tax368back-to-back credit369back-to-back loan370back wardation371backward integration372bad check373bad debt374bad debt account375bad debt expense376bad debt ratio377bad debt recovery378bailment379bailout380bailout period381balance382balance budget383balance due384balance fund385balance of account386balance of payment387balance of retained earnings 388balance sheet389balance sheet account390balance sheet analysis391balance sheet audit392balance sheet date393balance sheet ratio394balance sheet total395balloon payment396bank397bank(er,s) acceptance398bank balance399bankbook400bank charge401bank checking account402bank confirmation403bank credit404bank custody405bank draft406banker407bank failure408bank loan409bank overdraft410bank reconciliation statement 411bank reference412bank run413bankruptcy414bankruptcy act415bankruptcy cost416bankruptcy court417bankruptcy prediction418Bankruptcy Reform Act of 1978 419bank transfer420bargain421bargain money422bargain purchase option423bargain renewed option424bargain sale425barometers426barometers stock427barter428barter transaction429base430base period431base price432base rate433base stock434BASIC435basic earnings per share436basis437basis of accounting438basis of taxation439basis point440basket purchase441batch costing442batch processing443B/D444B/E445BE analysis446bear447bearer448bearer bond449bearer draft450bear interest451bear market452bear squeeze453beating the market454before-separation cost 455before-tax income456Beginners All-purpose Symbolic Instruction Code457beginning balance458beginning inventory 459bellwether security 460below par461below the line462beneficial interest 463beneficial owner464beneficiary465benefit466benefit-cost analysis 467benefit-cost ratio468benefit fund469benefit in kind470benefit system471best-efforts agreement 472beta coefficient473beta risk474betterment475B/F476Bias477bid478bid bond479bid price480big bath481Big Board482Big Five483bill484billing485billing clerk486bill of entry487bill of exchange488bill of lading489bill of materials490bill of sales491bills payable492bills receivable493B/L494black market495black money496blank bill of lading 497blank check498blank endorsement499blanket mortgage500blanket order501blanket price502blind entry503blind purchase504blue-chip505blue-sky laws506board chairman507board minutes508board of directors509board of trade510bond511bond conversion512bond discount513bonded goods514bonded warehouse515bond financing516bondholder517bond indenture518bonding company519bond issue cost520bond premium521bond rating522bonds outstanding523bonds payable524bond yield525bonus526bonus issue527book528book audit529book balance530book inventory531bookkeeper532bookkeeping533book of final entry 534book of orginal entry 535book profit536book rate of return 537books of accounts538book value539book value per share 540boot541borrowing542borrowing power543bottom line544B/R545branch546branch accounting547branch current account 548branch ledger549brand name550breach of contract551breach of trust552breakdown553break-even analysis 554break-even chart555break-even point556break-up value557bribes and kickbacks558bridging loan559British Accounting Association 560broker561brokerage562brought down563brought forward564budget565budgetary control566budget decision567bugeting568budget management569budget variance570buffer stock571bull572bullion573bull market574burden575burden rate576business577business accounting578business barometer579business combination580business cycle581business environment582business failure583business income584business risk585business segment586business transaction587business trust588buy and hold decision589buyer,s credit590buying expense591buyout592buy over593bylaws594by-product595CA596cable transfer597calculation598calculator599calendar year600call601callable bond602callable preferred stock603call loan604call option605call premium606call price607call provision608cancelable lease609cancelled check610C & F611C & I612capacity614capacity to borrow615capacity to contract616capital617capital account618capital addition619capital allowance620capital and liabilities ratio 621capital appreciation622capital asset623capital asset pricing model 624capital authorized625capital budget626capital cost627capital deficit628capital expenditure629capital gain630capital impairment631capital intensive632capital investment633capital investment appraisal 634capitalization635capitalization of earnings 636capitalization of interest 637capitalized value638capital lease639capital leverage640capital loss641capital maintenance concept 642capital market643capital market line644capital outlay645capital-output ratio646capital paid-in647capital rationing648capital reorganization649capital reserve650capital return651capital stock652capital stock outstanding653capital stock premium654capital stock subscriptions 655capital structure656capital structure decision 657capital surplus658capital turnover659capital verification660CAPM661carried interest662carry back663carrying cost664carrying value665carry over666CASB667cash668cashability670cash asset671cash audit672cash basis accounting673cash bonus674cash break-even analysis675cash budget676cash cow677cash deficit678cash disbursement journal679cash discount680cash dividend681cash equivalent682cash equivalent value683cash flow684cash flow statement685cash-flow to capital-expenditure ratio 686cash-flow to total-debt ratio687cash forecast688cashier689cashier,s check690cash in transit691cash journal692cash on delivery693cash on hand694cash position695cash receipts journal696cash records697cash sale698cash shortages and overages699cash statement700cash turnover ratio701cash with order702casting703casual audit704CBA705CCA706CD707ceiling708ceiling price709central bank710centralization711certainty712certainty decision713certainty equivalent714certainty equivalent coefficient715certificate of capital verification 716certificate of deposit717certificate of incorporation718certificate of indebtedness719certificate of protest720certified accountant721certified check722certified data processor723certified financial planners724certified financial statement725certified information system auditor 726certified internal auditor727certified management accountant728certified public accountant729certifying officer730chain discount731chain liquidation732chairman of the board of director733chairman,s report734change fund735changing prices accounting736charge737charge account738charge and discharge statement739charge card740charge off741charge sale742charter743chartered accountant744chartered financial analyst745charted financial consultant746chartist747chart of accounts748chattel749chattel mortgage750check751check and balance system752check cleaning753checking account754check register755check verification756chief accountant757chief auditor758chief cashier759chief financial officer760CHIPS761chronological book762CIF763circularization764circulating asset765circulating capital766claim767classification of accounts768classification of assets769classification of liabilities770classification of stockholders, equity 771classified common stock772classified trial balance773claw back774clean775clean bill of exchange776clean letter of credit777clearance778clearance agent779clearance sale780clearing781clearing account782clearing house783clear-up cause784clerical error785clerk786client787closed account788closed-end mutual fund789closely-held company790closely-held corporation791closing792closing adjustment793closing balance794closing date795closing entry796closing price797closing trial balance798CM799CMA800CML801COBOL802code803Code of Professional Ethics804coding805coding clerk806coding of accounts807co-financing808coin809coinsurance clause810collateral811collateral bond812collateral loan813collectibles814collection agency815collection period816collective policy817collusion818columnar journal819combination820combined financial statement821combined journal and ledger822comfort letter823commercial bank824commercial bill825commercial credit826commercial law827commercial paper828commission829commitment830commitment fee831commodity832commodity exchange833Common Business Oriented Language 834common cost835common dollar836common-size statement837common stock838common stock equivalent839Common Stock Index840community of interest841commuted value842company843company director844company finance845company law846company reserve847company tax848comparability849comparative accounting850comparative statement851compensating balance852compensating errors853compensation854compensatory stock option855competitive bidding856compilation of financial statement857complete audit858complete cycle costs859completed contract method860complete transaction861complex capital structure862complex information processing863compliance audit864compliance test865composite break-even point866composite depreciation867composition868compound amount of 1 dollar869compound discount870compound entry871compound interest872compound interest method of depreciation 873compound value874comprehensive audit875comprehensive budget876comprehensive income877comptroller878Comptroller General879compulsory audit880compulsory liquidation881COMPUSTAT882computed price883computer884computer-aided audit885computer-aided financial management886computer conferencing887computer fraud888computerized accounting889computer network890computer software891concealment892concept893conceptual framework894concern895concession896condensed balance sheet897condensed income statement898conditional acceptance899conditional bond900confidential information901confirmation letter902confirmed letter of credit903confiscated goods904confiscation905conflict of interest906conglomerate combination907conglomerate company908conglomerate financial statement 909conservatism910consignment911consignment account912consistency913consolidated financial statement 914consolidation915consolidation goodwill916consortium917consortium project918constant price919constant purchase power accounting 920constituent company921construction contract accounting 922construction work in process923constructive dividend924constructive fraud925constructive receipt926consular invoice927consultant928consultant fee929Consultative Committee of Accounting Bodies930consumed cost931Consumer Price Index932Continental European accounting 933contingency934contingency account935contingency financial plan936contingent gain937contingent loss938continuing account939continuing appropriation940continuing investment941continuing professional education 942continuing security943continuity postulate944continuous audit945continuous budget946continuous inventory947contra account948contract949contract labor950contractor951contract price952contra entry953contributed capital954contributed capital in excess of par value955contribution956contribution approach to pricing957contribution margin958contribution margin income statement 959contribution margin ratio960contributory pension plan961control962control account963controllable cost964controlled accounts965controlled company966controller967controlling company968controlling-company accounting969controlling interest970convention971conventional accounting972conventional costing973conventional income statement974conversion975conversion price976conversion rate977convertible bond978convertible preferred stock979conveyance980cook981cooked books982coownership company983coownership of property984copyright985copyright royalty986corporate accounting987corporate bond988corporate charter989corporate finance990corporate joint venture991corporate raider992corporate readjustment993corporate reorganization994Corporate Report995corporate risk996corporation997corpus998correcting entry999correspondent1000corruption1001cost1002cost absorption1003cost accountant1004cost accounting1005Cost Accounting Standards1006cost accounts1007cost allocation1008cost analysis1009cost and freight1010cost and insurance1011cost audit1012cost basis1013cost-benefit analysis1014cost center1015cost classification1016cost control1017cost distribution1018cost flow1019costing1020cost, insurance and freight1021cost ledger1022cost object1023cost of capital1024cost of goods manufactured1025cost of good sold1026cost of living adjustment1027cost of sales1028cost or market, whichever is lower 1029cost-plus pricing1030cost principle1031cost records1032cost report1033cost sheet1034cost variance analysis1035cost-volume-profit analysis1036counterfeit money1037countermand1038countersign1039coupon1040coupon bond1041Court of Bankruptcy1042covenant1043cover1044coverage1045coverage ratio1046covered interest arbitrage1047CPA1048CPA examination1049CPA firm1050credit1051credit account1052credit agency1053credit analysis1054credit balance1055credit card1056credit control1057credit guarantee1058credit line1059credit memorandum1060creditor1061creditors, equity1062creditors, ledger1063credit policy1064credit rating1065credit risk1066credit sale1067credit terms1068criminal liability1069critical path accounting 1070critical path method1071cross check1072crossed check1073cross rate (of exchange) 1074cross-reference (index) 1075cum dividend1076cum rights1077cumulative preferred stock 1078cumulative voting1079currency1080currency depreciation 1081currency exchange1082current1083current account1084current asset1085current asset turnover 1086current cost1087current cost account1088current cost income1089current expense1090current liability1091current rate method1092current ratio1093current replacement cost 1094current return1095current value1096custodial accounting1097custodial responsibility 1098custom1099customer,s advance1100customer,s ledger1101customs declaration1102customs duty1103customs office1104cutoff1105cutoff date1106cutoff rate (of return) 1107cutoff test1108cycle count1109daily cash report1110daily statement1111damages1112data1113data base1114data base management system1115data processing1116data retrieval1117date1118date backward1119date due1120date forward1121date of balance sheet1122date of payment1123day book1124days purchases in accounts payable 1125days sales in accounts receivable 1126days sales in inventory1127dBase1128DCF1129dead account1130dead capital1131dead stock1132deal1133dealer1134debenture(bond)1135debenture capital1136debit1137debit and credit convention1138debit1139debit card1140debit entry1141debit memorandum1142debt1143debt and equity securities1144debt capacity1145debt capital1146debt-collection agency1147debt coverage ratio1148debt crisis1149debt factor1150debt financing1151debt limit1152debtor1153debtors ledger1154debt ratio1155debt restructuring1156debt service1157debt structure1158debt to equity ratio1159debt to total assets ratio1160decentralization1161decentralized accounting1162decision1163decision analysis1164decision chart1165decision making1166decision making under certainty 1167decision making under uncertainty 1168decision model1169decision rule1170decision software package 1171decision support system 1172decision table1173decision theory1174decision tree1175decision variable1176declaration of bankruptcy 1177declaration of dividend1178declining-balance method(of depreciation)1179decommissioning cost1180deconglomeration1181deductions1182deed1183deed of arrangement1184deed of trust1185deep discount bonds1186defalcation1187default1188default notice1189default risk1190defeasance1191defective check1192Defense Contract Audit Agency 1193defensive asset1194defensive project1195deferral1196deferred annuity1197deferred asset1198deferred compensation plan 1199deferred credit1200deferred debit1201deferred dividend1202deferred expense1203deferred income1204deferred income tax liability 1205deferred liability1206deferred maintenance1207deficiency1208deficiency statement1209deficit1210deficit budget1211deflation1212deflator1213degree of financial leverage 1214degree of operation leverage 1215degree of total leverage 1216de jure corporation1217del credere1218delinquency1219delinquency charge1220delinquency ratio1221delist1222delivery1223delivery against cash1224delivery expense1225delivery price1226Deloitte and Touche1227demand1228demand deposit1229demand draft1230demand loan1231demerger1232demurrage1233denationalization1234denomination1235department1236departmental accounting1237departmental cost1238departmental income statement 1239departmental overhead1240depletion1241depletion expense1242deposit1243deposit account1244deposit certificate1245deposit in transit1246depository1247depository receipts1248depreciable asset1249depreciable cost1250depreciation life1251depreciated cost1252depreciation1253depreciation accounting1254depreciation adjustment1255depreciation allowance1256depreciation base1257depreciation expense1258depreciation fund1259depreciation method1260depreciation policy1261depreciation ratio1262deregulation1263derivative evidence1264derivative instrument1265designated securities1266desk audit1267detail account1268detailed audit1269detail ledger1270detection of fraud1271devaluation1272development cost1273differential analysis1274dilution1275dilutive securities1276direct access1277direct allocation method 1278direct cost1279direct costing1280direct debit。

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