最新会计专业英语重点词汇大全

•accounting 会计、会计学1
•account 账户
2
•account for / as 核算
3
•certified public accountant / CPA 注册会计师4
•chief financial officer 财务总监
5
•budgeting 预算
6
•auditing 审计
7
•agency 机构
8
•fair value 公允价值
9
•historical cost 历史成本
10
•replacement cost 重置成本
11
•reimbursement 偿还、补偿
12
•executive 行政部门、行政人员
13
•measure 计量
14
•tax returns 纳税申报表
15
•tax exempt 免税
16
•director 懂事长
17
•board of director 董事会
18
•ethics of accounting 会计职业道德19
•integrity 诚信
20
•competence 能力
21
•business transaction 经济交易
22
•account payee 转账支票
23
•accounting data 会计数据、信息24
•accounting equation 会计等式
25
•account title 会计科目
26
•assets 资产
27
•liabilities 负债
28
•owners’ equity 所有者权益
29
•income 收益
31
•gains 利得
32
•abnormal loss 非常损失
33
•bookkeeping 账簿、簿记
34
•double-entry system 复式记账法35
•tax bearer 纳税人
36
•custom duties 关税
37
•consumption tax 消费税
38
•service fees earned 服务性收入39
•value added tax / VAT 增值税
40
•enterprise income tax 企业所得税41
•individual income tax 个人所得税42
•withdrawal / withdrew 提款、撤资43
•balance 余额
44
•incur 产生、招致
46
•apportion 分配、分摊
47
•accounting cycle会计循环、会计周期
48
•entry分录、记录
49
•trial balance试算平衡
50
•worksheet 工作草表、工作底稿
51
•post reference / post .ref过账依据、过账参考52
•debit 借、借方
53
•credit 贷、贷方、信用
54
•summary/ explanation 摘要
55
•insurance 保险
56
•premium policy 保险单
57
58
•current assets 流动资产
59
•long-term assets 长期资产
60
•property 财产、物资
61
•cash / currency 货币资金、现金
62
•accounts receivable 应收账款
63
•provision for bad debts /allowance for uncollectible account / doubt 64
debts 坏帐准备
65
•recoveries 追回款
66
•direct write-off method 直接冲销法
67
•allowance method 备抵法
68
•contra account 备抵账户
69
•prepaid expense 预付、待摊费用
70
•prepayment / advance to supplies 预付账款
71
•inventory 存货
72
•merchandise inventory库存商品
73
•finished goods 产成品
74
•semi-finished goods 半成品
75
•good in process 在产品
76
•construction in process 在建工程
77
•warehousing 仓库
78
•FIFO /LIFO/ weight average / specific identification存货发出成79
本计价的四种方法
80
•overhead 企业经费
81
•long-term equity investment 长期投资
82
•fixed assets / plant assets 固定资产
83
•useful life 使用寿命
84
•residual value / salvage value 残值
85
•unit –production method 单位产量法
86
•depreciation per unit单位折旧额
87
•accumulated depreciation 累计折旧
88
•accelerate method 加速折旧法
89
•DDB method 法双倍余额递减
90
•SYD method 年数总和法
91
•disposal of fixed assets 固定资产清理
92
•intangible assets 无形资产
93
•patents 专利权
94
•trademarks 商标权
95
•goodwill 商誉
96
•deferred assets 递延资产
97
•operating lease 经营租赁
98
•capital lease 融资租赁
99
•capital expenditure 资本性支出
100
•revenue expenditure 收益性支出
101
•amortize 分期偿还（债务）
102
•other cash equivalent 其他货币资金
103
•order / draft 汇票
104
•deposit 存款、订金
105
•IOUS 借据
106
•postdated check延付支票(不属于流动资产）107
•outstanding check 未付支票
108
•not sufficient funds check 资金不足支票109
•electronic funds transfer 电子资金转账110
•service charges / handling charge 手续费111
•petty cash 备用金
112
•bank statement 银行对账单
113
•bank reconciliation 银行余额调节表
114
•receipt 收入、收据
115
•reimburse 偿还、报销 vt
116
•disbursement 支付、支出
117
•creditor 债权人
118
•promissory note 本票
119
•dishonor 拒绝承兑、拒付
120
• trade discount 商业折扣
121
•cash discount / sales discount 现金折扣122
•sales returns and allowance 销售折让123
•perpetual inventory system 永续盘存制124
•periodic inventory system 定期盘存制125
•expiration / maturity 到期、截止
126
127
•obligation ; liability义务
128
•liabilities 负债
129
•book value账面价值
130
•face value ; par value票面价值
131
•discount 折价、贴现、折扣
132
•account payable应付账款
133
•not payable应付票据
134
•taxes payable 应交税费
135
•vat-input 增值税进项税
136
•vat-output 增值税销项税
137
•commercial accepted draft 商业承兑汇票138
•bank accepted draft 银行承兑汇票
139
•short-term loan 短期借款
140
•advance from customer / unearned revenues 预收账款141
•interests 利息
142
•dividends 股利
143
•pay off 偿付清、还清
144
•salaries payable 应付职工薪酬
145
•wages 基本工资
146
•bonus 奖金、红利
147
•pension payment 养老保险
148
•medical insurance premiums 医疗保险金
149
•housing reserves 住房公积金
150
•non-monetary welfare 非货币性福利
151
•employee 雇员、员工
152
•bond 债券
153
•premium 溢价、保险金、佣金
154
•due date / maturity date 到期应付日、到期日155
•paid-in capital 实收资本
156
•capital stock 股本
157
•capital reserve 资本公积
158
•surplus reserve 盈余公积
159
•undistributed profit 未分配利润
160
•retained earnings 留存收益
161
•common stock 普通股
162
•preferred stock 优先股
163
•Corporation limited / Co. LTD 股份有限公司
164
•Single proprietorship / sole proprietorship 独有企业165
•Partnership 合伙企业
166
•Fees earned 酬金、酬劳
167
•Real estate 房地产、不动产
168
•Commision 回扣、佣金
169
•General journal 日记总账
170
•Special journal 特种日记账
171
•general ledger 总分类账
172
•subsidiary ledger 明细分类账
173
•original document / source document 原始凭证174
•chart of account title 会计科目表
175
•primary operating revenue 主营业务收入
176
•operating expense 经营费用、期间费用
177
•revenues realization principle 收入实现制
178
•accrual basis 权责发生制
179
•matching principle 配比性原则
180
•prudence principle 谨慎性原则
181
•time period 时间分期
182
183
184
•balance sheet 资产负债表
185
•income statement 利润表
186
•statement of cash flow 现金流量表
187
• revenue / sales 营业收入
188
•cost of goods sold / cost of sales 营业成本
189
•sales taxes and extra charges / operating taxes 营业税金及附190
加
191
•selling expense 销售费用
192
•advertising expense 广告费用
193
•general and administrative expense 管理及总务费用、管理费用194
•utility expense 公共事业费用
195
•financing expense 财务费用
196
•loss of assets impairment 资产减值损失
197
•changes of fair value assets 公允减值变动
198
•income from investment 投资收益
199
•gross profit 毛利、利润总额
200
•net profit 净利润
201
•current ratio 流动比率
202
•quick ratio 速度比率
203
•debts to total assets ratio 资产负债比204
•capitalization ratio 资本化比率
205
206
•times interests earned ratio 已获利息倍数207
•EBIT 息税前利润
208
•inventory turnover 存货周转率
209
•rate of return on assets 资产报酬率
210
•profit margin 边际利润
211
•earning per share 每股收益
212
•liquidity ratio 流动性比率
213
•financing leverage ratio财务杠杆比率214
•efficiency ratio效用比率
215
•profitability ratio盈利能力比率
216
•trend analysis 趋势分析法
217
•common-size analysis 结构分析法218
•ration analysis比率分析法219
220。