会计英语必背
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会计英语
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 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室
Income statement 损益表Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会
Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计
Return of investment 投资回报Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表
Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动
Going-concern assumption 持续经营假设Inflation 通货膨涨 Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动
Owner’s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量
Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业 Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders’ equity 股东权益Window dressing 门面粉饰Account 帐户
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原材料 Raw materials
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 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 待摊费用 Deferred and prepaid expenses
分期收款发出商品 Collect money and send out the goods by stages
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 减值准备 Depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves 本金 Principal 利息 Interest
债权投资减值准备 Bcreditor’s rights investment depreciation reserves 委托贷款 Entrust loans