会计实用英语全解
（1）会计与会计理论会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle 权责发生制Accrual Basis 现金收付制Cash Basis 财务报告Financial Report 流动资产Current assets 流动负债Current Liabilities 长期负债Long-term Liabilities 投入资本Contributed Capital 留存收益Retained Earning
（2）会计循环会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System 帐户Ledger 会计科目Account 会计分录Journal entry 原始凭证Source Document 日记帐Journal 总分类帐General Ledger 明细分类帐Subsidiary Ledger 试算平衡Trial Balance 现金收款日记帐Cash receipt journal 现金付款日记帐Cash disbursements journal 销售日记帐Sales Journal 购货日记帐Purchase Journal 普通日记帐General Journal 工作底稿Worksheet 调整分录Adjusting entries 结帐Closing entries
（3）现金与应收帐款现金Cash 银行存款Cash in bank 库存现金Cash in hand 流动资产Current assets 偿债基金Sinking fund 定额备用金Imprest petty cash 支票Check(cheque) 银行对帐单Bank statement 银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit 在途支票Outstanding check 应付凭单Vouchers payable 应收帐款Account receivable 应收票据Note receivable 起运点交货价F.O.B shipping point 目的地交货价F.O.B destination point 商业折扣Trade discount 现金折扣Cash discount 销售退回及折让Sales return and allowance 坏帐费用Bad debt expense 备抵法Allowance method 备抵坏帐Bad debt allowance 损益表法Income statement approach 资产负债表法Balance sheet approach 帐龄分析法Aging analysis method 直接冲销法Direct write-off method 带息票据Interest bearing note 不带息票据Non-interest bearing note 出票人Maker 受款人Payee 本金Principal 利息率Interest rate 到期日Maturity date 本票Promissory note 贴现Discount 背书Endorse 拒付费Protest fee
（4）存货存货Inventory 商品存货Merchandise inventory 产成品存货Finished goods inventory 在产品存货Work in process inventory 原材料存货Raw materials inventory
起运地离岸价格 F.O.B shipping point 目的地抵岸价格 F.O.B destination 寄销Consignment 寄销人Consignor 承销人Consignee 定期盘存Periodic inventory 永续盘存Perpetual inventory 购货Purchase 购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification 加权平均法Weighted average 先进先出法First-in, first-out or FIFO 后进先出法Lost-in, first-out or LIFO 移动平均法Moving average 成本或市价孰低法Lower of cost or market or LCM 市价Market value 重置成本Replacement cost 可变现净值Net realizable value 上限Upper limit 下限Lower limit 毛利法Gross margin method 零售价格法Retail method 成本率Cost ratio
（5）长期投资长期投资Long-term investment 长期股票投资Investment on stocks 长期债券投资Investment on bonds 成本法Cost method 权益法Equity method 合并法Consolidation method 股利宣布日Declaration date 股权登记日Date of record 除息日Ex-dividend date 付息日Payment date 债券面值Face value, Par value 债券折价Discount on bonds 债券溢价Premium on bonds 票面利率Contract interest rate, stated rate 市场利率Market interest ratio, Effective rate 普通股Common Stock 优先股Preferred Stock 现金股利Cash dividends 股票股利Stock dividends 清算股利Liquidating dividends 到期日Maturity date 到期值Maturity value 直线摊销法Straight-Line method of amortization 实际利息摊销法Effective-interest method of amortization
（6）固定资产固定资产Plant assets or Fixed assets 原值Original value 预计使用年限Expected useful life 预计残值Estimated residual value 折旧费用Depreciation expense 累计折旧Accumulated depreciation 帐面价值Carrying value 应提折旧成本Depreciation cost 净值Net value 在建工程Construction-in-process 磨损Wear and tear 过时Obsolescence 直线法Straight-line method (SL) 工作量法Units-of-production method (UOP) 加速折旧法Accelerated depreciation method 双倍余额递减法Double-declining balance method (DDB) 年数总和法Sum-of-the-years-digits method (SYD) 以旧换新Trade in 经营租赁Operating lease 融资租赁Capital lease 廉价购买权Bargain purchase option (BPO) 资产负债表外筹资Off-balance-sheet financing 最低租赁付款额Minimum lease payments
（7）无形资产无形资产Intangible assets 专利权Patents 商标权Trademarks, Trade names 著作权Copyrights 特许权或专营权Franchises 商誉Goodwill 开办费Organization cost 租赁权Leasehold 摊销Amortization
（8）流动负债负债Liability 流动负债Current liability 应付帐款Account payable 应付票据Notes payable 贴现票据Discount notes 长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable 预收收益Prepayments by customers 存入保证金Refundable deposits 应付费用Accrual expense 增值税Value added tax 营业税Business tax 应付所得税Income tax payable 应付奖金Bonuses payable 产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps 或有事项Contingency 或有负债Contingent 或有损失Loss contingencies 或有利得Gain contingencies 永久性差异Permanent
difference 时间性差异Timing difference 应付税款法Taxes payable method 纳税影响会计法Tax effect accounting method 递延所得税负债法Deferred income tax liability method
（9）长期负债长期负债Long-term Liabilities 应付公司债券Bonds payable 有担保品的公司债券Secured Bonds 抵押公司债券Mortgage Bonds 保证公司债券Guaranteed Bonds 信用公司债券Debenture Bonds 一次还本公司债券Term Bonds 分期还本公司债券Serial Bonds 可转换公司债券Convertible Bonds 可赎回公司债券Callable Bonds 可要求公司债券Redeemable Bonds 记名公司债券Registered Bonds 无记名公司债券Coupon Bonds 普通公司债券Ordinary Bonds 收益公司债券Income Bonds 名义利率，票面利率Nominal rate 实际利率Actual rate 有效利率Effective rate 溢价Premium 折价Discount 面值Par value 直线法Straight-line method 实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance 偿债基金Sinking fund 长期应付票据Long-term notes payable 抵押借款Mortgage loan
（10）业主权益权益Equity 业主权益Owner's equity 股东权益Stockholder's equity 投入资本Contributed capital 缴入资本Paid-in capital 股本Capital stock 资本公积Capital surplus 留存收益Retained earnings 核定股本Authorized capital stock 实收资本Issued capital stock 发行在外股本Outstanding capital stock 库藏股Treasury stock 普通股Common stock 优先股Preferred stock 累积优先股Cumulative preferred stock 非累积优先股Noncumulative preferred stock 完全参加优先股Fully participating preferred stock 部分参加优先股Partially participating preferred stock 非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash 非现金发行Issuance for noncash consideration 股票的合并发行Lump-sum sales of stock 发行成本Issuance cost 成本法Cost method 面值法Par value method 捐赠资本Donated capital 盈余分配Distribution of earnings 股利Dividend 股利政策Dividend policy 宣布日Date of declaration 股权登记日Date of record 除息日Ex-dividend date 股利支付日Date of payment 现金股利Cash dividend 股票股利Stock dividend 拨款appropriation
（11）财务报表财务报表Financial Statement 资产负债表Balance Sheet 收益表Income Statement 帐户式Account Form 报告式Report Form 编制（报表）Prepare 工作底稿Worksheet 多步式Multi-step 单步式Single-step
（12）财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis （现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital 全部资源概念All-resources concept 直接交换业务Direct exchanges 正常营业活动Normal operating activities 财务活动Financing activities 投资活动Investing activities
（13）财务报表分析财务报表分析Analysis of financial statements 比较财务报表Comparative financial statements 趋势百分比Trend percentage 比率Ratios 普通股每股收益Earnings per share of common stock 股利收益率Dividend yield ratio 价益比Price-earnings ratio 普通股每股帐面价值Book value per share of common stock 资本报酬率Return on investment 总资产报酬率Return on total asset 债券收益率Yield rate
on bonds 已获利息倍数Number of times interest earned 债券比率Debt ratio 优先股收益率Yield rate on preferred stock 营运资本Working Capital 周转Turnover 存货周转率Inventory turnover 应收帐款周转率Accounts receivable turnover 流动比率Current ratio 速动比率Quick ratio 酸性试验比率Acid test ratio
（14）合并财务报表合并财务报表Consolidated financial statements 吸收合并Merger 创立合并Consolidation 控股公司Parent company 附属公司Subsidiary company 少数股权Minority interest 权益联营合并Pooling of interest 购买合并Combination by purchase 权益法Equity method 成本法Cost method
（15）物价变动中的会计计量物价变动之会计Price-level changes accounting 一般物价水平会计General price-level accounting 货币购买力会计Purchasing-power accounting 统一币值会计Constant dollar accounting 历史成本Historical cost 现行价值会计Current value accounting 现行成本Current cost 重置成本Replacement cost 物价指数Price-level index 国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator) 消费物价指数Consumer price index (or CPI) 批发物价指数Wholesale price index 货币性资产Monetary assets 货币性负债Monetary liabilities 货币购买力损益Purchasing-power gains or losses 资产持有损益Holding gains or losses 未实现的资产持有损益Unrealized holding gains or losses 现行价值与统一币值会计Constant dollar and current cost accounting
a payment or serious payments 一次或多次付款
abatement 扣减
absolute and unconditional payments 绝对和无条件付款
accelerated payment 加速支付
acceptance date 接受日
acceptance 接受
accession 加入
accessories 附属设备
accountability 承担责任的程度
accounting benefits 会计利益
accounting period 会计期间
accounting policies 会计政策
accounting principle 会计准则
accounting treatment 会计处理
accounts receivables 应收账款
accounts 账项
accredited investors 经备案的投资人
accumulated allowance 累计准备金
acknowledgement requirement 对承认的要求
acquisition of assets 资产的取得
acquisitions 兼并
Act on Product Liability （德国）生产责任法
action 诉讼
actual ownership 事实上的所有权
additional filings 补充备案
additional margin 附加利差
additional risk附加风险
additions （设备的）附件
adjusted tax basis 已调整税基
adjustment of yield 对收益的调整
administrative fee管理费
Administrative Law（美国）行政法
advance notice 事先通知
advance 放款
adverse tax consequences 不利的税收后果
advertising 做广告
affiliated group 联合团体
affiliate 附属机构
African Leasing Association 非洲租赁协会
after-tax rate 税后利率
aggregate rents 合计租金
aggregate risk 合计风险
agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议
alliances 联盟
allocation of finance income 财务收益分配
allowance for losses on receivables 应收款损失备抵金
alternative uses 改换用途地使用
amenability to foreign investment 外国投资的易受控制程度
amendment 修改
amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销
amortization schedule 摊销进度表
amortize 摊销
amount of recourse 求偿金额
amount of usage 使用量
AMT (Alternative Minimum Tax) （美国）可替代最低税
analogous to类推为
annual budget appropriation 年度预算拨款
appendix （契约性文件的）附件
applicable law 适用法律
applicable securities laws适用的证券法律
applicable tax life 适用的应纳税寿命
appraisal 评估
appraisers 评估人员
appreciation 溢价
appropriation provisions 拨款条例
appropriation 侵占
approval authority 核准权
approval 核准
approximation近似
arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值
arbitration 仲裁
arm's length transaction 公平交易
arrangement 安排
arrest 扣留
Article 2A 美国统一商法典关于法定融资租赁的条款
articles of incorporation 公司章程
AsiaLeaae 亚洲租赁协会
assess评估
asset manager 设备经理
asset risk insurance 资产风险保险
asset securitization 资产证券化
asset specificity 资产特点
asset tracking 资产跟踪
asset-backed financing 资产支持型融资
asset-based lessor 立足于资产的出租人
asset-oriented lessor (经营租赁中的)资产导向型出租人
asset 资产
assignee 受让人
assignment 让与
association 社团
at the expiry 期限届满时
ATT (automatic transfer of title) 所有权自动转移
attachments 附着物
attributes 属性
auction sale 拍卖
audits 审计
authenticate 认证
authentication 证实
authority 当局
authorize 认可
availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券
average life 平均寿命
average managed net financed assets 所管理的已筹资金资产净额平均值
backed-up servicer 替补服务者
balance sheet date 资产负债表日
bandwidth 带宽
bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本
bankruptcy court 破产法院
bankruptcy law 破产法
bankruptcy proceedings 破产程序
bankruptcy 破产
bareboat charterer 光船承租人
bargain renewal option廉价续租任择权
basic earnings per share每股基本收益
basic rent基本租金（各期应付的租金）
beneficiaries受益人
big-ticket items大额项目
bill and collect开票和收款
binding agreement有约束力的协议
blind vendor discount卖主暗扣
bluebook蓝皮书（美国二手市场设备价格手册）
book income账面收入
book loses账面亏损
borrower借款人
BPO(bargain purchase option)廉价购买任择权
bridge facility桥式融通
bridge桥梁
broker fee经纪人费
brokers经纪人
build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机
bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）
business acquisition业务收购
business and occupation tax营业及开业许可税
business generation业务开发
business trust商业信托
by(e)-laws细则
byte字节
一、资产类Assets
一、资产类Assets
流动资产Current assets
货币资金Cash and cash equivalents
1001 现金Cash
1002 银行存款Cash in bank
1009 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 deposits
1101 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 - other
1102 短期投资跌价准备Short-term investments falling price reserves
应收款Account receivable
1111 应收票据Note receivable
银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance
1121 应收股利Dividend receivable
1122 应收利息Interest receivable
1131 应收账款Account receivable
1133 其他应收款Other notes receivable
1141 坏账准备Bad debt reserves
1151 预付账款Advance money
1161 应收补贴款Cover deficit by state subsidies of receivable
库存资产Inventories
1201 物资采购Supplies purchasing
1211 原材料Raw materials
1221 包装物Wrappage
1231 低值易耗品Low-value consumption goods
1232 材料成本差异Materials cost variance
1241 自制半成品Semi-Finished goods
1243 库存商品Finished goods
1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced
1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis
1281 存货跌价准备Inventory falling price reserves
1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses
长期投资Long-term investment
1401 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 stocks
1402 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 bonds
1421 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
1501 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
1502 累计折旧Accumulated depreciation
1505 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
1601 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 fabricate
1603 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
1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets
1801 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
1805 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
1815 未确认融资费用Unacknowledged financial charges
待处理财产损溢Wait deal assets loss or income
1901 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 liability
2101 短期借款Short-term borrowing
2111 应付票据Notes payable
银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance
2121 应付账款Account payable
2131 预收账款Deposit received
2141 代销商品款Proxy sale goods revenue
2151 应付工资Accrued wages
2153 应付福利费Accrued welfarism
2161 应付股利Dividends payable
2171 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 payable
2176 其他应交款Other fund in conformity with paying
2181 其他应付款Other payables
2191 预提费用Drawing expense in advance
其他负债Other liabilities
2201 待转资产价值Pending changerover assets value
2211 预计负债Anticipation liabilities
长期负债Long-term Liabilities
2301 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
2311 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 interest
2321 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 2331 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
2341 递延税款Deferral taxes
三、所有者权益类OWNERS'' EQUITY
资本Capita
3101 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
3103 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 reserve
3121 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Profits
3131 本年利润Current year profits
3141 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Cost
4101 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 manufacture
4105 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 INCOME
5101 主营业务收入Prime operating revenue
产品销售收入Sales revenue
服务收入Service revenue
5102 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
5201 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 revenue
5301 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
5401 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
5402 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
5501 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
5502 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
5503 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
5601 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
5701 所得税Income tax
以前年度损益调整Prior year income adjustment
在机场常用到的英文
在机场常用到的英文 有很多人喜欢去旅游，到外国去，外国都是用用英语表 达的，我们要注意哪些呢？今天向大家分享一下关于机场常用的英文，希望对爱旅游的人有帮助。 Do you know the steps of taking a plane? 你知道乘坐飞机的步骤吗？接下来我们一起来看一下吧 Arrive at the airport 到达机场 Attention: be sure to at the airport 2 or 3 hours in advance, if you are going to take an International plane) 注意：一定要在机场2 或3 小时提前，如果你要采取国际飞机）你也许会听到这些话，请记住噢 机场英语 Check In 登记入住 How many suitcases do you wanna 你想托运多少箱check? 子？ Do you have any carryon? 你有没有进行？ Please empty your pockets and put the contents in the tray and hand me your boarding pass.
请把你的口袋倒空，把东西放在托盘里，把你的登机牌递给
我。 Empty: vt. 使成为空的（out）（ of）; 空，倒空；vi. 成为空的；（江，河等）流入（into ） Put: vt. 放，摆，装 Hand ：vt. 面交，给，传递；搀扶 Waiting at the departure hall. At this time, you can visit some duty free shops and buy some souvenirs. 在候机大厅等着。在这个时候，你可以参观一些免税商店和买一些纪念品。 乘飞机必备英语词汇：票务Ticketing 票号Ticket Number 旅客订座记录PNR (Passenger Name Record) 票价总额Fare Basis 航空公司代号Airline Code 票务代理Ticket Agency 行程单Itinerary 托运行李限制Baggage Allowance 手提行李Carry-on Bag 托运行李Check-in Bag 机票改期Date Change 升舱Upgrade
生活日常英语口语大全
生活日常英语口语大全 1、I won’t let her go without a fight!我不会轻易放过她的 2、It could happen to anyone./It happens to anybody./That happens.谁都可能会遇到这种情况 3、I’m a laundry virgin.（注意virgin的用法，体会老美说话之鲜活） 4、I hear you.我知道你要说什么。/我懂你的意思了 5、Nothing to see here!这里没什么好看的/看什么看！ 6、Hello?Were we at the same table?有没有搞错？（注意hello的用法，用疑问语气表示“有没有搞错？”） 7、You are so sweet/that’s so sweet.你真好。 8、I think it works for me.（work为口语中极其重要的小词） 9、Rachel,you are out of my league（等级，范畴）.你跟我不是同一类人 10、You are so cute.你真好/真可爱 11、Given your situation,the options with the greatest chances for success would be surrogacy.（given表示考虑到的意思；非常简洁好用） 12、Let’s get the exam rolling.现在开始考试了(get……rolling的用法) 13、Why don’t we give this a try?我们为何不试一下呢 14、Bravo on the hot nanny!为那个性感的保姆喝彩！/赞一下那个性感的保姆！（重点是brave on sth/sb这个句型，表示为……喝彩/赞叹的意思） 15、My way or the highway.不听我的就滚蛋！（很漂亮的习语，压后韵） 16、I planed to go there but something just came up.我本想去那的，但突然有点事情（注意something just came up这个搭配） 17、That’s not the point.这不是关键/问题所在 18、(If)he shows up,we stick with him.他一出现，我们就跟着他走（着重比较书面英语和标准的口语，表条件的if可以省略） 19、My life flashes before my eyes.我的过往在我眼前浮现。 20、I have no idea what you have said不知道你在说什么（I don’t have the slightest idea……）“我不知道”不要总说I don’t know，太土了，可以说I have no idea或者I don’t have a clue…… 21、Just follow my lead.听我指挥好了。 22、Good for you！你真不错/好！（老友记中极其常见的赞扬、表扬句型） 23、Let me put it this way,we’re having sex whether you’re here or not.（主要是前半句中put的用法，这里put等于say；极其标准的口语说法） 24、The more I worried about it,the more I couldn’t sleep.（the more……the more……越什么……就什么……；多学点这样的句型举一反三不论对口语还是写作都有帮助） 25、We’re more than happy to give you recommendations. （more han happy等于非常高兴） 26、Rachel,Can you pass me the TV guide?能把电视报递给我吗?(非常实用的口语句型，
会计学专业会计英语试题
一、w o r d s a n d p h r a s e s 1.残值 scrip value 2.分期付款 installment 3.concern 企业 4.reversing entry 转回分录 5.找零 change 6.报销 turn over 7.past due 过期 8.inflation 通货膨胀 9.on account 赊账 10.miscellaneous expense 其他费用 11.charge 收费 12.汇票 draft 13.权益 equity 14.accrual basis 应计制15.retained earnings 留存收益 16.trad-in 易新，以旧换新 17.in transit 在途 18.collection 托收款项 19.资产 asset 20.proceeds 现值 21.报销 turn over 22.dishonor 拒付 23.utility expenses 水电费 24.outlay 花费 25.IOU 欠条 26.Going-concern concept 持续经营 27.运费 freight 二、M ultiple-choice question 1.Which of the following does not describe accounting? ( C ) A. Language of business B. Useful ofr decision making C. Is an end rathe than a means to an end. https://www.sodocs.net/doc/174372473.html,ed by business, government, nonprofit organizations, and individuals. 2.An objective of financial reporting is to ( B ) A. Assess the adequacy of internal control. B.Provide information useful for investor decisions. C.Evaluate management results compared with standards. D.Provide information on compliance with established procedures. 3.Which of the following statements is(are) correct?( B ) A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets. B.A company may use different depreciation methods in its financial statements and its income tax return. C.The cost of a machine includes the cost of repairing damage to the machine during the installation process. D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method. 4. Which of the following is(are) correct about a company’s balance sheet? ( B ) A.It displays sources and uses of cash for the period. B.It is an expansion of the basic accounting equation C.It is not sometimes referred to as a statement of financial position. D.It is unnecessary if both an income statement and statement of cash flows are availabe. 5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A ) https://www.sodocs.net/doc/174372473.html,rmation used to determine which products to poduce https://www.sodocs.net/doc/174372473.html,rmation about economic resources, claims to those resources, and changes in both resources and claims. https://www.sodocs.net/doc/174372473.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows. https://www.sodocs.net/doc/174372473.html,rmation that is useful in making ivestment and credit decisions. 6.Each of the following measures strengthens internal control over cash receipts except. ( C )
机场接待客人常用英语口语对话-)
一．Receiving Guests at the Airport 机场接待客人常用英语口语对话 Guest (G ): Excuse me, are you the Fortune Hotel airport rep. ? Airport Representative (AR ): Yes, Mr... ? G: I’m Robert Hilton from the American Andrew Rice Origin Foundation. AR: My name is Su Hui, I’m here to meet you. Welcome to Shanghai! G: Glad to meet you. AR: The pleasure is mine. Is this your first visit to China, Mr. Hilton? G: Yes. Its my very first. I’m looking forward to seeing your beautiful country. AR: I hope you will have a pleasant stay here. G: Thank you. I’m sure I will. AR: Is this all your baggage? G: Yes, it’s all here. AR: We have a car over there to take you to our hotel. G: That’s fine. AR: Let me help you with that suitcase. Shall we go? G: Yes, thank you for all your trouble. AR: No trouble at all. This way, please. 句型操练 You must be our long-expected guest, Mr.X from the U.S. 您一定是我们盼望已久的客人，从美国来的X先生吧！ Very nice/glad/pleased to meet you. 幸会 I'm delighted to meet you at last. 很高兴终于见到您了。 It was nice meeting you./I'm so pleased to have(finally) met you./ 很高兴见到您。（道别用语） How was your journey? 您旅途如何？ I hope you've had a pleasant flight/trip. 旅途愉快吧！ I hope you'll enjoy your stay here. 希望您在此过得愉快。 Hope you'll have a pleasant/enjoyable stay here.
会计英语试题及复习资料
会计英语试题及答案 会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。以下为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。 一、单选题 1. ? 1） . 2） . 3） . 4） , a . A 1 3 B 1 4 C 3 D 2 3 2. $5 500 2010. 31 2010 $55 000 $46 500 . 31 2010? A. $8 500 B. $8 500 C. $14 000 D. $14 000 3. a ’s ? A. B. C. D. 4. a ? A. B. () C. () D. 5. a ’s ? (1) , , (2) (3) 4000 (4) 1000 A. (1), (3) B. (1), (2) C. (2), (3) D. (2), (4)
6. a ’s ? (1) (2) . (3) . (4) A (1), (2) (3) B (1), (2) (4) C (1), (3) (4) D (2), (3) (4) 7. 30 2010 : $992,640 $1,026,480 , , ? 1. $6,160 . 2. $27,680 a . 3. $6,160 a . 4. $21,520 . A 1 2 B 2 3 C 2 4 D 3 4 8. . (1) (2) (3) (4) ? A (1), (3) (4) B (1), (2) (4) C (1), (2) (3) D (2), (3) (4) ( = [])({ : "u3054369" }); 9. ? (1) , (2) a (3) , A. 2 3 B. C. 1 2 D. 3 10. ? (1)
企业会计分录大全(DOC45页)
第二章货币资金及交易性金融资产 1、因支付内部职工出差等原因所需的现金 借：其他应收款 贷：库存现金 2、收到出差人员交回的差旅费剩余款并结算借：库存现金（按实际收回的现金） 管理费用（按应报销的金额） 贷：其他应收款（按实际借出的现金） 3、属于库存现金短缺 借：待处理财产损溢 贷：库存现金 4、属于现金溢余： 借：库存现金 贷：待处理财产损溢 5、如为现金短缺，属于由责任人赔偿的部分： 借：其他应收款—个人 库存现金 贷：待处理财产损溢 6、属于应由保险公司赔偿的部分： 借：其他应收款—应收保险赔款 贷：待处理财产损溢 7、属于无法查明的其他原因： 借：管理费用—现金短缺 贷：待处理财产损溢
8、如为现金溢余，属于应支付给有关人员和单位的：借：待处理财产损溢 贷：其他应付款—应付现金溢余（××个人或单位）9、属于无法查明的现金溢余： 借：待处理财产损溢 贷：营业外收入—资产盘盈利得 10、收到银行存款利息 借：银行存款 贷：财务费用 11、将款项汇往采购地开立采购专户 借：其他货币资金—外埠存款 贷：银行存款 12、将款项存入银行以取得银行汇票、银行本票和信用卡借：其他货币资金—银行汇票 —银行本票 —信用卡 贷：银行存款 13、向银行开立信用证、交纳保证金 借：其他货币资金—信用证保证金 贷：银行存款 14、向证券公司划出资金时 借：其他货币资金—存出投资款 贷：银行存款
15、购买股票、债券等时 借：交易性金融资产等 贷：其他货币资金—存出投资款 16、将外埠存款、银行汇票、银行本票存款的未用余额转回结算户 借：银行存款 贷：其他货币资金—外埠存款 —银行汇票 —银行本票 17、企业取得交易性金融资产时 借：交易性金融资产—成本（公允价值、不含支付的价款中所包含的、已到付息期但尚未领取的利息或已宣告但尚未发放的现金股利） 投资收益（发生的交易费用）（※） 应收股利（已宣告发放但尚未发放的现金股利） 应收利息（已到付息期尚未领取的利息） 贷：银行存款（实际支付的金额） 18、持有交易性金融资产期间被投资单位宣告发放现金股利或在资产负债表日按债券票面利率计算利息 借：应收股利 应收利息 贷：投资收益 19、收到现金股利或债券利息 借：银行存款 贷：应收股利
超实用的机场英语口语
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常用英语口语大全(免费下载)
What are you trying to say?（你到底想说什么？） Don't be silly.（别胡闹了。） How strong are your glasses?（你近视多少度？） Just because.（没有别的原因。） It isn't the way I hoped it would be.（这不是我所盼望的。） You will never guess.（你永远猜不到。） No one could do anything about it.（众人对此束手无措。） I saw something deeply disturbing.（深感事情不妙。） Money is a good servant but a bad master.（要做金钱的主人，莫做金钱的奴隶。）I am not available.（我正忙着） Wisdom in the mind is better than money in the hand.(脑中的知识比手中的金钱更重要） Never say die.it's a piece of cake.别泄气，那只是小菜一碟。 Don't worry.you'll get use to it soon.别担心，很快你就会习惯的。 I konw how you feel.我明白你的感受。 You win some.you lose some.胜败乃兵家常事。 Don't bury['beri]your head in the sand.不要逃避现实。 I didn't expect you to such a good job.我没想到你干得这么好。 You are coming alone well.你做得挺顺利。 She is well-build.她的身材真棒。 You look neat and fresh.你看起来很清纯。 You have a beautiful personality.你的气质很好。 You flatter me immensely.你过奖啦。 You should be slow to judge others.你不应该随意评论别人。 I hope you will excuse me if i make any mistake.如有任何错误，请你原谅 It was most careless ofme.我太粗心了。 It was quite by accident.真是始料不及。 I wish i had all the time i'd ever wasted,so i could waste it all over again.我希望所有被我浪费的时间重新回来，让我再浪费一遍。 I like you the way you were.我喜欢你以前的样子。 You two go ahead to the movie without me,i don't want to be a third wheel.你们两个自己去看电影吧，我不想当电灯泡。 Do you have anyone in mind?你有心上人吗？ How long have you known her？你认识她多久了？ It was love at frist sight.一见钟情 I'd bettle hit the books.我要复习功课啦。 a piece of one's mind .直言不讳 He gave me a piece of mind,"Don't shift responsibility onto others."他责备道：“不要把责任推卸到别人身上。” a cat and dog life水火不容的生活 The husband and his wife are always quarrelling,and they are leading a cat and do g life.这对夫妇老是吵架，相互之间水火不容。 a dog's life潦倒的生活
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