会计英语术语1

会计英语术语1

计英语术语

国际会计术语英汉对照

Account 帐户

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

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

Owners 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

原始分录错误error of original entry 原始分录簿book of original entry

原则性错误error of principle

流动资产current assets

流动负债current liabilities

流动比率current ratio

流动抵押品floating charge

租购hire purchase

租购公司hirer

个体entity

差额承上balance brought down

差额承前balance brought forward

差额转下balance carried down

帐户account

透支overdraft

透支额度facility extent

名调乱错误error of commission

现金日记簿cash book

现金收支帐receipts and payments account

现金折扣cash discount

虚帐户nominal account

净损失net loss

累积基金accumulated fund

停止经营quit concern

动用资金capital employed

专利税royalty

专利权patent

货物寄销帐goods sent on consignment account 票面值par value

接纳accept

净流动资产net current assets

速动比率liquidity ratio

寄销consignment

寄销人consignor

寄销帐consignment account

票据拒付手续费noting charges

票据贴现discounting bill of exchange 组织大纲memorandum of association 组织章程articles of association

商誉goodwill

贷方credit

贷项通知单credit note

贷项通知单(银行用) credit advice

提用drawings

提款帐drawings account

费用expenses

期未存货closing stock

期初存货opening stock

单式簿记single-entry bookkeeping

备忘memorandum

补助分类帐subsidiary account

报表statement

贴现discount

发票invoice

发票人drawer

间接工资indirect wages

贴现手续费discounting charge

普通股ordinary shares

普通日记簿general journal

普通原始簿general book of original entry

间接原料indirect material

间接费用indirect expenses, overhead

间接制造成本factory overhead

开帐分录opening entries

结帐分录closing entries

短期合营joint venture

短期合营帐joint venture account

短期合营备忘帐memorandum joint venture account

结算票据honour the bill of exchange

超额利润super profit

资本capital

资本主proprietor

资本支出capital expenditure

资本报酬率return on capital employed

零用现金凭单petty cash voucher

零用现金簿petty cash book

债权人creditor

债券debenture

预计利息帐法interest suspense account method

预付费用prepaid expenses

预取收益receipt in advance

会计等式accounting equation

损益帐profit and loss account

损益计算income determination

过帐posting

资产assets

资产负债表balance sheet

资产收回价值goods repossessed value

试算表trial balance

经常性项目recurrent item

溢价premium

溢价发行issued at premium

催缴股款call

银行往来调节表bank reconciliation statement 复式簿记double-entry bookkeeping

说明account for

实帐户real account

对销contra

制成品finished goods

汇票bill of exchange, draft

实际成本actual cost

截线enter short

其它资产 other assets

递延资产 deferred assets

债券发行成本 deferred bond issuance costs 长期预付租金 long-term prepaid rent

长期预付保险费 long-term prepaid insurance 递延所得税资产 deferred income tax assets 预付退休金 prepaid pension cost

其它递延资产 other deferred assets

闲置资产 idle assets

闲置资产 idle assets

长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 长期应收票据 long-term notes receivable

长期应收帐款 long-term accounts receivable 催收帐款 overdue receivables

长期应收票据及款项与催收帐款-关系人

long-term notes, accounts and overdue receivables- related parties

其它长期应收款项 other long-term receivables

备抵呆帐-长期应收票据及款项与催收帐款

allowance for uncollectible accounts - long-term notes, accounts and overdue receivables

出租资产 assets leased to others

出租资产 assets leased to others

出租资产 -重估增值 assets leased to others - incremental value from revaluation

累积折旧 -出租资产 accumulated depreciation - assets leased to others 存出保证金 refundable deposit

资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions 保留盈余(或累积亏损)

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法定盈余公积 legal reserve

法定盈余公积 legal reserve

特别盈余公积 special reserve

意外损失准备 contingency reserve

改良扩充准备 improvement and expansion reserve

偿债准备 special reserve for redemption of liabilities

其它特别盈余公积 other special reserve

未分配盈余(或累积亏损)

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earnings-inappropriate (or accumulated deficit)

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累积盈亏 accumulated profit or loss

前期损益调整 prior period adjustments

本期损益 net income or loss for current period

杂项资产 miscellaneous assets

受限制存款 certificate of deposit - restricted

杂项资产 -其它 miscellaneous assets - other

负债 liabilities

~ 流动负债 current liabilities

短期借款 short-term borrowings(debt)

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银行透支 bank overdraft

银行借款 bank loan

短期借款 -业主 short-term borrowings - owners

短期借款 -员工 short-term borrowings - employees

短期借款 -关系人 short-term borrowings- related parties

短期借款 -其它 short-term borrowings - other

应付短期票券 short-term notes and bills payable

应付商业本票 commercial paper payable 银行承兑汇票 bank acceptance

其它应付短期票券 other short-term notes and bills payable

应付短期票券折价 discount on short-term notes and bills payable

应付票据 notes payable

应付票据 notes payable

应付票据 -关系人 notes payable - related parties

其它应付票据 other notes payable

应付帐款 accounts pay able

应付帐款 -关系人 accounts payable - related parties

应付所得税 income taxes payable

应付所得税 income tax payable

应付费用 accrued expenses

应付薪工 accrued payroll

应付租金 accrued rent payable

应付利息 accrued interest payable

应付营业税 accrued VAT payable

应付税捐 -其它 accrued taxes payable- other

其它应付费用 other accrued expenses payable

~ 其它应付款 other payables

应付购入远汇款 forward exchange contract payable

应付远汇款 -外币 forward exchange contract payable - foreign currencies

买卖远汇溢价 premium on forward exchange contract

应付土地房屋款 payables on land and building purchased

应付设备款 Payables on equipment

其它应付款 -关系人 other payables -

related parties 应付股利 dividend payable 应付红利 bonus payable

应付董监事酬劳 compensation payable to directors and supervisors

其它应付款 -其它 other payables - other 预收款项advance receipts

预收货款 sales revenue received in advance 预收收入 revenue received in advance

其它预收款 other advance receipts

一年或一营业周期内到期长期负债 long-term liabilities -current portion

一年或一营业周期内到期公司债 corporate bonds payable - current portion

一年或一营业周期内到期长期借款 long-term

loans payable - current portion

一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle

一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion

其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion ~ 其它流动负债 other current liabilities 销项税额 VAT received(or output tax)

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暂收款 temporary receipts

代收款 receipts under custody

估计售后服务/保固负债 estimated warranty liabilities

递延所得税负债 deferred income tax liabilities

递延兑换利益 deferred foreign exchange gain

业主(股东)

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同业往来 current account with others 其它流动负债-其它 other current liabilities - others

长期负债 long-term liabilities

应付公司债 corporate bonds payable

应付公司债 corporate bonds payable

应付公司债溢(折)

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一贯原则consistency

人名帐户personal account

工作底稿working paper

已承兑汇票accepted draft/bill

已发行股本issued capital

己催缴股本called-up capital

己缴股本paid-up capital

已赎回票据retired bill

欠付催缴股款calls in arrear

毛存现金cash in hand

毛利gross profit

毛利率gross profit ratio/margin

毛损gross loss

日记簿journal

月结单monthly statement

少量余额minority balance

分配allocation

分类帐ledger

公证文件noting

分摊apportionment

加成mark-up

永久业权freehold

主要成本prime cost

未催缴股本uncalled capital

申请及分配application and allotment 目标条款object clause

平价发行issued at par

出让人帐vendor account

自平self-balancing

自平分类帐self-balancing ledger

自动转帐autopay

成本会计cost accounting

共同joint

存货记录簿stock records

存货周转率stock turnover rate

存货帐stock account

年终盘点存货year-end stock taking 企业个体business entity

合伙企业partnership

在运品goods in transit

在制品work-in-progress

呆帐bad debts

呆帐准备provision for bad debts

没收forfeiture

利息帐法interest account method 重置replacement

决算表final accounts

折扣栏discount column

折旧depreciation

折旧帐法depreciation account method

折旧准备帐法depreciation provision account method

折价discount

非人名帐户impersonal account

抽取extract

固定资产fixed assets

长期负债long-term liabilities

法人legal person

股本share capital

拒付票据dishonoured bill

股份share

或有负债contingent liability

所有权ownership

承兑acceptance

承兑人acceptor

法定股本authorised capital

股东主权shareholders’equity

股东资金shareholders’fund

受票人drawee

直线折旧法straight-line depreciation method 直接工资direct wages

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

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

会计英语词汇英文解释

1.Accounting(会计) The process of indentifying, recording, summarizing and reporting economic information to decision makers. 2.Financial accounting(财务会计) The field of accounting that serves external decision makers, such as stockholders, suppliers, banks and government agencies. 3.Management accounting(管理会计) The field of accounting that serves internal decision makers, such as top executives, department heads and people at other management levels within an organization. 4.Annual report(年报) A combination of financial statements, management discussion and analysis and graphs and charts that is provided annually to investors.

5.Balance sheet (statement of financial position, statement of financial condition)(资产负债表) A financial statement that shows the financial status of a business entity at a particular instant in time. 6.Balance sheet equation(资产负债方程式) Assets = Liabilities + Owners' equity. 7.Assets(资产) Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows. 8.Liabilities (负债) Economic obligations of the organization to outsiders ,or claims against its assets by outsiders.

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

会计专业术语中英文对比(最新整理)

财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产

八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 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

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

会计审计英语词汇大全(doc 23页)

1 ability to perform the work 能力履行工作 2 acceptance procedures 承兑程序过程 3 accountability 经管责任,问责性 4 accounting estimate 会计估计 5 accounts receivable listing 应收帐款挂牌 6 accounts receivable 应收账款 7 accruals listing 应计项目挂牌 8 accruals 应计项目 9 accuracy 准确性 10 adverse opinion 否定意见 11 aged analysis 年老的分析（法,学）研究 12 agents 代理人 13 agreed-upon procedures 约定审查业务 14 analysis of errors 错误的分析（法,学）研究 15 anomalous error 反常的错误 16 appointment ethics 任命伦理学 17 appointment 任命 18 associated firms 联合的坚挺 19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA） 20 assurance engagement 保证债务 21 assurance 保证 22 audit 审计,审核,核数 23 audit acceptance 审计承兑 24 audit approach 审计靠近 25 audit committee 审计委员会,审计小组 26 ahudit engagement 审计业务约定书 27 audit evaluation 审计评价 28 audit evidence 审计证据 29 audit plan 审计计划 30 audit program 审计程序 31 audit report as a means of communication 审计报告如一个通讯方法 32 audit report 审计报告 33 audit risk 审计风险 34 audit sampling 审计抽样 35 audit staffing 审计工作人员 36 audit timing 审计定时 37 audit trail 审计线索

会计英语的常用术语

会计英语的常用术语 1.accounting n.会计；会计学 account n..账，账目a/c；账户 e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师 2.Accounting concepts 会计的基本前提 1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营 3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量 人民币RMB￥美元US$ 英镑￡法国法郎FFr *权责发生制accrual basis. accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债 3.Quality of accounting information 会计信息质量要求 （1）可靠性reliability （2）相关性relevance （3）可理解性understandability （4）可比性comparability （5）实质重于形式substance over form （6）重要性materiality （7）谨慎性prudence （8）及时性timeliness 4.Elements of accounting会计要素 1）Assets: 资产 –current assets 流动资产 cash and cash equivalents 现金及现金等价物（bank deposit） inventory存货receivable应收账款prepaid expense 预付费用 –non-current assets 固定资产 property （land and building）不动产, plant 厂房, equipment 设备（PPE） e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 –current liabilities 当期负债 non-current liabilities 长期负债 total liabilities account payable应付账款loan贷款advance from customers 预收款 bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行） 3）Owners’equity: 所有者权益（Net assets） funds provided by the investors. Investor 投资者

财务英语专业术语

流动资产CURRENT ASSETS： 现金Cash on hand 银行存款Cash in bank 有价证券Marketable securitiea 应收票据Notes receivable 应收帐款Accounts receivable 坏帐准备Provision for bad debts 预付帐款Advances to suppliers 其他应收款Other receivables 待摊费用Deferred and prepaid expenses 存货Inventories 存货变现损失准备Provision for loss on realization of inventory 一年内到期的长期债券投资Long-term investments maturing within one year 其他流动资产Other current assets 长期投资Long-term in vestments 一年以上的应收款项Receivables collectable after one year 固定资产：FIXED ASSETS: 固定资产原价Fixed assets-cost 累计折旧Accumulated depreciation 固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets 在建工程Construction in progress 无形资产INTANGIBLE ASSETS: 场地使用权Land occupancy right 工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets 其他资产：OTHER ASSETS 开办费Organization expenses 筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments 递延税款借项Deferred taxes debit 其他递延支出Other deferred expenses 待转销汇兑损失Unamortized cxehange loss 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 应付工资Accrued payroll 应交税金Taxes payable 应付利润Dividends payable 预收货款Advances from customers 其他应付款Other payables

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

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

会计概念英文名词解释

Session 1 Definitions and Elements of Financial Statements You will need to learn these underlined terms for the midterm! I.Income statement–“video” of revenues, expenses, gains, losses over a period of time a.Basic definitions: Revenue–increase in equity (and associated increase in assets and/or decrease in liabilities) earned from the sale of goods or provision of services to customers; it is measured on a gross basis as the amount of assets to be received. Expense–decrease in equity (and associated decrease in assets and/or increase in liabilities) created by sale of goods, rendering of services or passage of time; it is measured on a gross basis as the amount of assets consumed. Gain – increase in equity resulting from selling assets or recognizing the increase in value of assets (or decrease in value of liabilities); it is measured on a net basis as the positive difference between current value and amount recorded on the balance sheet. Loss – decrease in equity resulting from selling assets or decrease in value of assets (or increase in value of liabilities); it is measured on a net basis as the negative difference between current value and amount recorded on the balance sheet. Accounting period - the time period between consecutive balance sheets for which a firm prepares an income statement and statement

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

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

会计英语术语 (1)

会计英语术语 会计Accounting 债务Obligation 债权人Creditor 会计人员Accountant 纳税申报表Tax return 审计Audit 一般公认会计准则Generally accepted accounting principle 注册会计师Certified public accountant 财务报告Financial reports 投资者investor 编制财务报表To prepare financial statements 实体单位Entity 复式记账法Double-entry accounting system 会计年度Fiscal year （有限责任）公司Corporation 月/季/年报Monthly/ quarterly/ annual financial statements 成本Cost 收入Revenue 费用Expense 资产Asset 负债liability 权责发生/现金收付制会计Accrual/ cash accounting 偿还借款/债务To pay off money/ obligations 赊购/销Purchase/ sales on account 应计费用Accrued expense 现金流量表Statement of Cash flows 资产负债表Balance sheet 损益表Income statement 匹配To match 折旧depreciation 会计等式Accounting equation 复式记账法Double-entry system 所有者权益Owners’ equity 偿还贷款To pay off loans 增加/ 减少Increase/ decrease （不）平衡In/ out of balance 余额Balance (beginning/ ending) 资本Capital 预付To prepay/ to pay in advance 应收/付账款Accounts Receivable/ Payable 普通/特殊日记账General/ special journal 摘要Description of entry 原始凭证Source documents 会计科目表Chart of accounts 租金Rent 销售/进货日记账Sales/ purchases journal 现金收入/ 支付Cash receipts/ payments 赊销/赊购Sales/ purchase on credit 录入To enter (in) 总/明细分类账General/ subsidiary ledger 会计科目表Chart of accounts 过账Posting 偿还To pay off 赊销/购Credit sales/ purchase 设备Equipment 累计折旧Accumulated depreciation 控制账户Controlling account 应收票据Notes Receivable 应付票据Notes Payable 发行普通股Issued common stock 赊购办公用品Purchased office supplies on account 提供服务收到现金Performed service for cash 购买/ 销售土地Purchased/ sold land 提供服务，未收到服务款Performed service on account 支付费用Paid expenses 用现金偿还债务Paid cash on account 收到/支出现金Collected/ paid cash 宣告并支付股利Declared and paid dividends 财政年度Fiscal year 账项调整Adjustment 权责发生制Accrual basis 收付实现制Cash basis 预付项目Prepaid items 预收项目Unearned items