会计英语词汇大全
会计英语词汇大全
会计主任Accountant general
结平的账户account balance
账单account bill
账account books
账户分类account classification
往来账account current
账户式资产负债表account form of balance sheet
账户式损益表account form of profit and loss statement
应付账款account payable
应收账款account receivable
支出表account payments
收入表account of receipts
账户名称，会计科目account title
会计年度accounting year or financial year
应付款分类账accounts payable ledger
会计期间accounting period
通常是一年are related to specific time periods, typically one year 资产负债表balance sheet
利润表income statements (or statements of income)
利润分配表retained earnings 现金流量表cash flows
部门的称谓
市场部marketing
销售部sales department
客户服务customer service
人事部human resource
行政部Admin
财务部Finance & Accounting 产品供应Product Supply
2，人员的称谓
助理assistant
秘书secretary
前台接待小姐receptionist
文员clerk
会计文员accounting clerk
主任supervisor
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conference
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
租凭费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
总监Director
总会计师finance controller
高级senior manager
营业费用operating expenses
代销手续费consignment commission charge 运杂费transportation
保险费insurance premium
展览费exhibition fees
广告费advertising fees
管理费用administrative expenses
职工工资staff salaries
修理费repair charge
低值易耗摊销article of consumption
办公费office allowance
差旅费travelling expense
工会经费labor 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labor insurance
医疗保险费medical insurance
会议费conference
聘请中介机构费intermediate 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
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
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
其它short-term investments- other
短期投资性跌价准备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 account 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 sent 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
股票投资investment on stocks
其他债权投资other investment on stocks
长期投资减值准备long-term investments depreciation reserves
股权投资减值准备stock rights investment depreciation reserves
债权投资减值准备creditor’s rights investment depreciation reserves 委托贷款entrust loans
本金principal
利息interest
减值准备depreciation reserves
固定资产fixed assets
房屋building
建筑物structure
机器设备machinery equipment
运输设备transportation facilities
工具器具instruments and implement
累计折旧accumulated depreciation
固定资产减值准备fixed 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 material
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(制造) 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 right 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
待处理流动资产损溢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advance payable
代销商品款proxy sale goods revenue
应付工资accrued wages
应付福利费accrued welfare
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withholding on VAT
己交税金paying tax
转出未交增值税unpaid VAT change over
减免税款tax deduction
销项税款substituted money on VAT
出口退税tax reimbursement for export
进项税额转出changeover withholding 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
应交车般使用税vehicle and vessel usage license plate tax payable
应交个人所得税personal income tax payable
其他应交款other fund in conformity with paying
其他应付款other payables
预提费用drawing expense in advance
其他负债other liabilities
待转资产价值pending changeover assets value
预计负债anticipation liabilities
长期负债long-term liabilities
长期借款long-term loans
一年内到期的长期借款long-term loans due within one year
一年后到期的长期借款long-term loans due over one year
应付债券bonds payable
债券面值face value, par value
债券溢价premium on bonds
债券折价discount on bonds
应计利息accrued interest
长期应付款long-term account payable
应付融资租凭款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 due over one year 递延税款deferral taxes
三、所得者权益类owner’s equity
资本capital
实收资本（或股本）paid-up capital (or stock)
实收资本paid-up capital
实收股本paid-up stock
己归还投资investment returned
公积
资本公积capital reserve
资本（或股本）溢价capital premium
接受损赠非现金资产准备receive non-cash donate reserve
投权投资准备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 reserve
法定盈余公积legal surplus
储备基金reserve fund
企业发展基金enterprise expansion fund
利润归还投资profits capitalized on return of investment
利润profits
本年利润current year profits
利润分配profit distribution
其他转入other changeover in
撮法定盈余公积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 worker’s bonus and welfare fund
利润归还投资profits capitalized on return of investment
应付优先股股利preferred stock dividends payable
提取任意盈余公积withdrawal other common accumulation fund
应付普通股股利common stock dividends payable
转作资本（或股本）的普通股股利common stock dividends change to assets (or stock) 未分配利润undistributed profit
四、成本类cost
生产成本cost of manufacture
基本生产成本base cost of manufacture
辅助成产成本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conference
加班餐费special duties
市内交通费business travelling
通讯费correspondence
电话费correspondence
水电取暖费water and steam
税费taxes and dues
租凭费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 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
其他业务支出other business expense
销售其他材料成本other cost of material sale
其他劳务成本other cost of service
其他业务税金及附加费other tax and associate charge 费用expenses
营业费用operating expenses
代销手续费consignment commission charge
运杂费transportation
保险费insurance premium
展览费exhibition fees
广告费advertising fees
管理费用administrative expenses
职工工资staff salaries
修理费repair charge
低值易耗摊销article of consumption
办公费office allowance
差旅费travelling expense
工会经费labor 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labor insurance
医疗保险费medical insurance
会议费conference
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 土地使用税tenure tax
印花税息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
损赠支出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amerement outlay
所得税income tax
以前年度损益调整prior year income adjustment
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
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
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
常用会计类英语词汇汇总
常用会计类英语词汇汇总基本词汇 A(1)account账户,报表 A(2)accountingpostulate会计假设 A(3)accountingvaluation会计计价 A(4)accountabilityconcept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)agencycost代理成本 A(9)accountingbases会计基础 A(10)accountingmanual会计手册 A(11)accountingperiod会计期间 A(12)accountingpolicies会计方针 A(13)accountingrateofreturn会计报酬率 A(14)accountingreferencedate会计参照日 A(15)accountingreferenceperiod会计参照期间 A(16)accrualconcept应计概念 A(17)accrualexpenses应计费用 A(18)acidtestratio速动比率(酸性测试比率) A(19)acquisition收购 A(20)acquisitionaccounting收购会计 A(21)adjustingevents调整事项 A(22)administrativeexpenses行政管理费 A(23)amortization摊销 A(24)analyticalreview分析性复核 A(25)annualequivalentcost年度等量成本法 A(26)annualreportandaccounts年度报告和报表 A(27)appraisalcost检验成本 A(28)appropriationaccount盈余分配账户 A(29)articlesofassociation公司章程细则 A(30)assets资产 A(31)assetscover资产担保 A(32)assetvaluepershare每股资产价值 A(33)associatedcompany联营公司 A(34)attainablestandard可达标准 A(35)attributableprofit可归属利润 A(36)audit审计 A(37)auditreport审计报告 A(38)auditingstandards审计准则 A(39)authorizedsharecapital额定股本 A(40)availablehours可用小时 A(41)avoidablecosts可避免成本 B(42)back-to-backloan易币贷款
常用会计英语词汇
常用会计英语词汇 基本词汇 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)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基础 B (52)batch 批量 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76)business entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品 C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capital expenditure 资本支出 C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请
会计专业专业术语中英文对照
会计专业专业术语中英文对照 一、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
常见会计英语词汇
常见会计英语词汇
会计常用词汇（一） 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
常用会计分录和会计词汇中英文对照表
常用会计分录和会计词汇中英文对照表 一、短期借款： 1、借入短期借款： 借：银行存款 贷：短期借款 2、按月计提利息： 借：财务费用 贷：应付利息 3、季末支付银行存款利息： 借：财务费用 应付利息 贷：银行存 款 4、到期偿还短期借款本金： 借：短期借款 贷：银行存款 二、应付票据： 1、开出应付票据： 借：材料采购/库存商品 应交税费——应交增值税（进项税额）贷：应付票据 银行承兑汇票手续费： 借：财务费用
2、应付票据到期支付票款： 借：应付票据 贷：银行存款 3、转销无力支付的银行承兑汇票票款： 借：应付票据 贷：短期借款 三、应付账款： 1、发生应付账款： 借：材料采购/库存商品/在途物资/生产成本/管理费用/制造费用 应交税费——应交增值税（进项税额） 贷：应付账款 2、偿还应付账款： 借：应付账款 贷：银行存款/应付票据 3、因在折扣期内付款获得的现金折扣偿付应付账款时冲减财务费用：借：应付账款 财务费用 贷：银行存款 4、转销确实无法支付的应付账款： 借：应付账款 贷：营业外收入——其他 四、预收账款： 1、收到预收账款： 借：银行存款
2、收到剩余货款： 借：预收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：预收账款 3、预收账款不多的企业，将预收款项记入“应收账款”贷方收到预付款项： 借：银行存款 贷：应收账款 收到剩余货款： 借：应收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：应收账款 五、应付职工薪酬： 1、确认职工薪酬： （1）货币性职工薪酬： 借：生产成本——基本生产车间成本（产品生产人员工资）制造费用（车间管理人员工资） 劳务成本（生产部门人员工资） 管理费用（管理人员工资） 销售费用（销售人员工资）
关于会计的英文词汇(doc 20页)
关于会计的英文词汇(doc 20页)
编报表to prepare a statement 编制预算budget making; preparing a budget 变产损失loss on realization of assets 变动成本variable cost 标价bid price 标准成本standard cost 拨定材料appropriated material 拨款appropriation; appropriation money 会计 (3) 所属分类：总目录 >> 经济·贸易 >> 财经 补偿reimbursement 补助金grants-in-aid 不动产real estate; immovable property 不敷用inadequacy 不敷预算垫款deficiency advance; budgetary deficiency advance 不活动帐inactive account; dormant account 不请假奖金bonus for not taking a leave of absence 不适用的obsolete 簿记bookkeeping 簿记员bookkeeper 材料分类帐supplies ledger 材料管理费material handling expenses 材料盘存material inventory 财产分类帐property ledger 财产价值增减表schedule of increase & decrease in property value 财产目录inventory 财产帐property account 财务报告financial report; financial statement 财务收益financial income 财务帐目financial accounts 会计 (4) 所属分类：总目录 >> 经济·贸易 >> 财经 残料价值junk value 仓耗shrinkage 仓库warehouse 差额balance 拆毁demolition 产量capacity 偿债基金收益income from sinking fund 超出预算to exceed the budget 成本cost; basic cost 成本分类帐cost ledger 成本会计cost accounting 成本计算表cost statement
会计英语词汇大汇总
会计英语词汇大汇总，要背熟哦！2018-01-06会计说 会计说汇集财会行业的最新政策，实操干货>> 作为一名合格的财务工作人员，除了专业技能，英语也是大家要注意提升的方面哦~kavin老师为大家整理汇总了会计英语词汇，赶快收藏对照查看哦~ accountantgenaral 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 tospecific 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 flows 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.
财务英文专业词汇
财务会计英文专业词汇 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
常用会计英语词汇
常用会计英语词汇基本词汇 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (8)agency cost 代理成本 A (10)accounting manual 会计手册 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 (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (39)authorized share capital 额定股本 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (51)basis of apportionment 分摊基础 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (61)bin card 存货记录卡 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册
会计英语常用词汇
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within
会计英语单词
Chapter 1 Special purpose financial statement 专用财务报表 A financial statement designed to meet the needs of a specific group or to satisfy a specific purpose. Specific,具体的；特定的，特殊的 General purpose financial statement 一般财务报表 Financial statements that comply with conceptual framework requirements and accounting standards and meet the information needs common to users who are unable to command the preparation of financial statements tailored specially to satisfy all their information needs. comply with,遵守；服从 conceptual framework,基本概念，概念框架 command,指挥，控制，命令 tailored, adj特制的 v （tailor过去式）调整使适应 Australian Securities and Investments Commission (ASIC) 澳大利亚证券投资委员会 Body responsible for administering corporation legislation in Australia. It is independent of state ministers or state parliaments and reports
常用会计类英语词汇汇总
常用会计类英语词汇汇总基本词汇 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)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款
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
会计相关英语词汇
account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表Accounting period 会计期间accounting year 或financial year 会计年度 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 flows 1、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客户服务 CBD）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 Planner 2、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Man ager 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Manu facturi ng overhead 材料费Materials 管理人员工资Executive Salaries 奖金Wages 退职金Retirement allowanee 补贴Bonus 夕卜保劳务费Outsourc ing fee 福禾U费Employee benefits/welfare 会议费Coferemce 加班 餐费Special duties 市内交通费Busin ess traveli ng 通讯费Correspondence 电话费 Correspondence 水电取暖费Water and Steam 税费Taxes and dues 租赁费Re nt 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In sura nee premium 支付手续费Commissi on 杂费Sundry charges 折 旧费Depreciation expense 机物料消耗Article of con sumption 劳动保护费Labor protect ion fees 总监Director 总会计师Finance Con troller 高级Senior如高级经理为Senior Manager