会计专业英语词汇大全

一.专业术语

Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法

declining balance depreciation，双倍余额递减折旧法

double declining balance depreciation，年限总额折旧法

sum of the years' depreciation

Account 科目，帐户

Account format 帐户式

Account payable 应付帐款

Account receivable 应收帐款

Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行

Accounting equation 会计等式：资产= 负债+ 业主权益

Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额

Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。

Accrued dividend 应计股利

Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。

Accrued revenue 应记收入

Accumulated depreciation 累计折旧

Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio

Acquisition cost 购置成本

Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。

Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。

Adverse 应收帐款的帐龄分类

Aging of accounts receivable 应收帐款的帐龄分类

Allocable 应分配的

Allowance for bad debts 备抵坏帐

Allowance for depreciation 备抵折旧

Allowance for doubtful accounts 呆帐备抵

Allowance for uncollectible accounts 呆帐备抵

Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。

Amortization 摊销,清偿

Annuity due 期初年金

Annuity method 年金法

Appraisal method 估价法

Asset 资产

Bad debt 坏帐

Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款

Balance sheet 资产负债表

Bank discount 银行贴现折价

Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。

Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。

Barter 易货交易

Benchmarking 基准，用于比较分析的基期经济资料

Board of directors 董事会

Bond 证券

Bonds payable 应付债券，发行债券公司的一个负债帐户。

Book value 帐面价值

Bookkeeping 簿记

Budget 预算，政府或企业用于控制未来经济活动的财务计划。

Callable bonds 可赎回债券，可以提前偿还的债券又称可赎回债券。Redeemable bonds

Capital 资金，资本，资方。

Capital expenditure 资本支出，指购买固定资产的支出，或为了一项业务长远利益的支出。资本支出在当期应税所得中，一般不能扣除。但机器设备等价款，可以列支折旧。

Capital lease 资本租赁，税款。又称筹资租赁financing lease.租赁的两种形式之一，另一种是经营租赁operating lease .资本租赁是，承租人在借到资金的同时，又获得一项需要摊销的资产。由承租人负担维修，租金，保险费和

Capital paid in 缴入资本

Capital stock 股本

Capitalize 资本化。

Carry back 抵前

Carry forward 递延, 结转

Cash basis accounting 现收现付制会计，在会计核算中，以款项的实际收付为计算标准，以确定本期收益和费用的方法。这种方法不能正确反应各期损益，顾只适用于非营利单位。

Cash disbursements journal 现金支出簿。

Cash equivalents 现金等价物

Cash flow 现金流量表

Cash in hand 库存现金

Cash receipts journal 现金收入日记帐

Chart of accounts 会计科目表

Classified balance sheet 分类资产负债表，按类别编制的资产负债表，将资产和负债按用途和来源划分为小类，对以清楚地表明资产与负债项目的典体构成情况。

Closing entries 结帐分录，将收入和费用帐户结转于损益帐户的分录。

Closing the accounts 结帐

Collateral 抵押品

Common-size statement 统一度量式财务报表，只有百分比而无金额的报表，将财务报表中的总数作为100%，并将各项目分别换算为百分比，以分析不同项目的变化和差异。

Common stock 普通股

Compound interest 复利

Comprehensive income 综合收入

Conservatism 稳健主义，对会计事项的处理持稳健态度，不预计收益但预计损失，对资产估价要低，对负债的计算要高。如果没有确定的把握，在报表中所列的事项应使本期收益少计。

Consistency principle 一致性，指各个会计时期会计方法保持一致，以便于不同时期的财务报表进行比较。

Consolidated statements 汇总报表，包括子公司在内的母公司的财务报表。

Contingent liability 或有负债

Contra account 抵消帐户，用于抵减另一帐户余额而设置的帐户。例累积折旧是固定资产的抵消帐户。

Contract interest rate 约定利率

Contributed capital 缴入资本

Control account 控制帐户，总分类帐中的一个帐户，用于统驭几个辅助帐户的总额。辅助帐户的增减也反应在此帐户总额上。

Controlling （majority）interest 控制股权权益。

Convertible bond 可转换债券

Convertible preferred stock 可转换优先股

Copyright 版权

Cost of capital 资本成本，指企业所支付的债务利息和股等，它是决定资本预算的重要因素。

Cost of goods sold 销售成本

Coupon 息票

Credit 信用，信贷，信用证，贷方

Cumulative preferred stock 累积优先股，指当年利润不足发放股息时，可积累至下一年发放的优先股。Current assets 流动资产

Current liability 流动负债

Expense 支出

Fair market value 公平市价

FIFO 先进先出法

Fixed assets 固定资产

FOB price 离岸价格

Footnotes 表下注释

Foreign exchange 外汇

Franchise 特许权

Freight-in 进货运费

Freight-out 销货运费

General journal 普通日记帐

General ledger 总分类帐

Gross book value 帐面总值

Gross profit 毛利,总利润

Hedge 套期交易

Income statement 损益表

Incremental cost 增值成本

Installment 分期付款

Instrument 证券，票据

Intangible assets 无形资产

Interest 利息

Inventory 存货

Invoice 发票

Issued capital stock 已发行股本

Journal entry 日记帐, 分录

Liability 负债

LIFO 后进先出法

Long-term debt 长期负债

Lower of Cost or Market 成本市价孰低法

Lump sum 一次性付款

Market value 市场价值

Markup 涨价

Mortgage 抵押；债权

Net assets 净资产

Obsolete inventory 作废存货

Partnership 合伙企业

Par value 面值

Patent 专利权

Payroll 工资；工资单

Pension fund 养老金基金

Pension plan 养老金计划

Physical inventory 实地盘存

Pledged asset 抵押资产

Posting 过帐

P,P&E 固定资产

Preference shares 优先股

Preferred stock 优先股

Premium 溢价

Present value 现值

Principal 本金

Refinance 再筹资

Refund 退还；再筹资

Retained earning 留存收益

Revenue 收入

Salvage value 残值

Security 证券，担保品

Segment 分部

Service life 使用年限

Stockholders equity 股东权益

Stock discount 股票折价

Straight line method 直线法

Subsidiary ledger 明细分类帐

Sum-of-the-years-digits method 年数总和法Tangible assets 有形资产

V oucher check 凭单支票

Withholding 预扣

Work sheet 工作底稿

Write down 减记

Write off 转销，注销

Year-end-adjustment 年终调整

会计专业术语中英文对照

A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用

A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告

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

会计专业英语重点1

Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。 Unit 2 Each proprietorship, partnership, and corporation is a separate entity. 每一独资企业、合伙企业和股份公司都是一个单独的主体。 In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements. 在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内，要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方，分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.

会计专业术语中英文对比

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

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.

会计专业英语翻译

. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.

会计英语-单词表 谷丰

专业词汇汇总表 Chapter 1 Non-for-profits organization 非赢利组织Service 服务 Manufacture生产 Merchandise 商品 Accounting会计 Management管理层 Accounting system记帐系统 Financial accounting财务会计Financial report财务报告 Decision-making决策制定 Audit 审计 Management accounting管理会计Cost accounting成本会计 Operating cost 生产费用，营业成本Budgeting预算 Accumulate累积 Accounting process核算过程Transaction交易,业务 Events事项 Expenses费用

Income收入 Identify确认 Measure计量 Record记录 Communicate沟通 Financial position财务状况Performance经营 Entity实体 Enterprise企业 Balance sheet 资产负债表 Statement of financial position财务状况表Equity权益 Debt债务 Return回报 Creditors债权人 Supplier供应商 Customer客户 Economic resource经济资源 Financial structure财务结构 Liquidity流动性 Solvency偿债能力 Cash现金

Cash equivalents现金等价物 Financial performance 财务业绩 Accrual basis权责发生制 Assets资产 Liabilities负债 Equity权益 Going concern永续经营 Liquidate清算，清盘（破产公司） Economic entity经济实体 Unit of measurement货币计量 Accounting period会计分期 GAAP （general accepted accounting principle）一般公认会计准则 Profitability获利能力 China Securities Regulatory Commission(CSRC) 中国证监会Listed company上市公司 Disclose披露 Understandability可理解性 Relevance相关性 Reliability可靠性 Comparability可比性

(完整版)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

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Returns inwards 销货退回 Returns outwards 购货退出 Sales 销货 4 The effect of profit or loss on capital and the double entry system for expenses and revenues Drawings 提取 Expenses 费用 Profit 利润 Revenues 收入 5 Balancing off accounts Balancing the account 平帐 6 The trial balance Trial balance 试算表 7 Trading and profit and loss account: an introduction Gross loss 毛损 Gross profit 毛利润 Net loss 纯损 Net profit 纯利

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