会计专业英语[2]

过急会计术语英汉对照

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

Owner's equity 所有者权益

Partnership 合伙企业

Positive cash flow 正现金流量

Retained earning 留存利润

Revenue 收入

Sole proprietorship 独资企业

Solvency 清偿能力

Stable-dollar assumption 稳定货币假设

Stockholders 股东

Stockholders' equity 股东权益

Window dressing 门面粉饰

Account 帐户

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

C (90)capital funding planning 资本基金筹集计划

C (91)capital gain 资本收益

C (92)capital investment appraisal 资本投资评估

C (93)capital maintenance 资本保全

C (94)capital resource planning 资本资源计划

C (95)capital surplus 资本盈余

C (96)capital turnover 资本周转率

C (97)card 记录卡

C (98)cash 现金

C (99)cash account 现金账户

C (100)cash book 现金账薄

C (101)cash cow 金牛产品

C (102)cash flow 现金流量

C (103)cash flow budget 现金流量预

算

C (104)cash flow statement 现金流量

表

C (105)cash ledger 现金分类账

C (106)cash limit 现金限额

C (107)CCA 现时成本会计

C (108)center 中心

C (109)changeover time 变更时间

C (110)chartered entity 特许经济个体

C (111)cheque 支票

C (112)cheque register 支票登记薄

C (113)classification 分类

C (114)clock card 工时卡

C (115)code 代码

C (116)commitment accounting 承诺

确认会计

C (117)common cost 共同成本

C (118)company limited by guarantee

有限担保责任公司

C (119)company limited by shares 股

份有限公司

C (120)competitive position 竞争能力

状况

C (121)concept 概念

C (122)conglomerate 跨行业企业

C (123)consistency concept 一致性概

念

C (124)consolidated accounts 合并报

表

C (125)consolidation accounting 合并

会计

C (126)consortium 财团

C (127)contingency plan 应急计划

C (128)contingent liabilities 或有负债

C (129)continuous operation 连续生产

C (130)contra 抵消

C (131)contract cost 合同成本

C (132)contract costing 合同成本计算

C (133)contribution centre 贡献中心

C (134)contribution chart 贡献图

C (135)control 控制

C (136)control account 控制账户

C (137)control limits 控制限度

C (138)controllability concept 可控制

概念

C (139)controllable cost 可控制成本

C (140)conversion cost 加工成本

C (141)convertible loan stock 可转换

为股票的贷款

C (142)corporate appraisal 公司评估

C (143)corporate planning 公司计划

C (144)corporate social reporting 公司

社会报告

C (145)cost 成本

C (146)cost account 成本账户

C (147)cost accounting 成本会计

C (148)cost accounting manual 成本手

册

C (149)cost adjustment 成本调整

C (150)cost allocation 成本分配

C (151)cost apportionment 成本分摊

C (152)cost attribution 成本归属

C (153)cost audit 成本审计

C (154)cost benefit analysis 成本效益

分析

C (155)cost center 成本中心

C (156)cost driver 成本动因

C (157)cost of capital 资本成本

C (158)cost of goods sold 销货成本

C (159)cost of non-conformance 非相

符成本

C (160)cost of sales 销售成本

C (161)cost reduction 成本降低

C (162)cost structure 成本结构

C (163)cost unit 成本单位

C (164)cost-volume-profit

analysis(CVP) 本量利分析

C (165)costing 成本计算

C (166)credit note 贷项通知

C (167)credit report 信贷报告书

C (168)creditor 债权人

C (169)creditor days ratio 应付账款天

数率

C (170)creditors ledger 应付账款分类

账

C (171)critical event 关键事项

C (172)critical path 关键路线

C (173)cumulative preference shares

累积优先股

C (174)current asset 流动资产

C (175)current cost accounting 现时成

本会计

C (176)current liabilities 流动负债

C (177)current purchasing power

accounting 现时购买力会计

C (178)current ratio 流动比率

C (179)cut-off 截止

C (180)CVP 本量利分析

C (181)cycle time 周转时间

D (182)debenture 债券

D (183)debit note 借项通知

D (184)debit capacity 举债能力

D (185)debt ratio 债务比率

D (186)debtor 债务人;应收账款

D (187)debtor days ratio 应收账款天数率

D (188)debtors ledger 应收账款分类账

D (189)debtor' age analysis 应收账款账龄分析

D (190)decision driven costs 决策连动成本

D (191)decision tree 决策树

D (192)defects 次品

D (193)deferred expenditure 递延支出

D (194)deferred shares 递延股份

D (195)deferred taxation 递延税款

D (196)delivery note 交货单

D (197)departmental accounts 部门报表

D (198)departmental budget 部门预算

D (199)depreciation 折旧

D (200)dispatch note 发运单

D (201)development cost 开发成本

D (202)differential cost 差别成本

D (203)direct cost 直接成本

D (204)direct debit 直接借项

D (205)direct hours yield 直接小时产出率

D (206)direct labour cost percentage rate 直接人工成本百分比

D (207)direct labour hour rate 直接人工小时率

D (208)directs on indirect work 间接工作事项上的工时

D (209)discount rate 贴现率

D (210)discounted cash flow 现金流量贴现

D (211)discretionary cost 酌量成本

D (212)distribution cost 摊销成本

D (213)diversions 移用

D (214)diverted hours 移用小时

D (215)diverted hours ratio 移用工时比率

D (216)dividend 股利

D (217)dividend cover 股利产出率

D (218)dividend per share 每股股利

D (219)dog 疲软产品

D (220)double entry accounting 复式

会计

D (221)double-entry book-keeping 复

式薄记

D (222)doubtful debts 可疑债务

D (223)down time 停工时间

D (224)dynamic programming 动态规

划

E (225)earning per share 每股盈利

E (226)earning ratio 市盈率

E (227)economic order quantity(EOQ)

经济订购批量

E (228)efficient market hypothesis 有

效市场假设

E (229)efficiency ration 效率性比率

E (230)element of cost 成本要素

E (231)entity 经济个体

E (232)environmental audit 环境审计

E (233)environmental impact

assessment 环境影响评价

E (234)EOQ 经济订购批量

E (235)equity 权益

E (236)equity method of accounting 权

益法会计计算

E (237)equity share capital 权益股本

E (238)equivalent units 当量

E (239)event 事项

E (240)exceptional items 例外事项

E (241)expected value 期望值

E (242)expenditure 支出

E (243)expenses 费用

E (244)external audit 外部审计

E (245)external failure cost 外部损失

成本

E (246)extraordinary items 非常事项

F (247)factory goods 让售商品

F (248)factoring 应收帐款让售

F (249)fair value 公允价值

F (250)feedback 反馈

F (251)FIFO 先近先出法

F (252)final accounts 年终报表

F (253)finance lease 融资租赁

F (254)financial accounting 财务会计

F (255)financial accounts calendar

adjustment 财务报表的日历时间调整

F (256)financial management 财务管

理

F (257)financial planning 财务计划

F (258)financial statement 财务报表

F (259)finished goods 完成品

F (260)fixed asset 固定资产

F (261)fixed overhead 固定制造费用

F (262)fixed asset turnover 固定资产

周转率

F (263)fixed assets register 固定资产

登记薄

F (264)fixed cost 固定成本

F (265)flexed budget 变动限额预算

F (266)flexible budget 弹性预算

F (267)float time 浮动时间

F (268)floating charge 流动抵押

F (269)flow of funds statement 资金流

量表

F (270)forecasting 预测

F (271)founder's shares 发起人股份

F (272)full capacity 满负荷生产能力

F (273)function costing 职能成本计算

F (274)functional budget 职能预算

F (275)fund accounting 基金会计

F (276)fundamental accounting concept

基础会计概念

F (277)fungible assets 可互换资产

F (278)futuristic planning 远景计划

G (279)gap analysis 间距分析

G (280)gearing 举债经营比率(杠杆)

G (281)goal congruence 目标一致性

G (282)going concern concept 持续经

营概念

G (283)goods received note 商品收讫

单

G (284)goodwill 商誉

G (285)gross dividend yield 总股息产

出率

G (286)gross margin 总边际

G (287)gross profit 毛利润

G (288)gross profit percentage 毛利润

百分比

G (289)group 企业集团

G (290)group accounts 集团报表

H (291)high-geared 高结合杠杆(比例)

H (292)hire purchase 租购

H (293)historical cost 历史成本

H (294)historical cost accounting 历史

成本会计

H (295)hours 小时

H (296)hurdle rate 最低可接受的报酬

率

I (297)ideal standard 理想标准

I (298)idle capacity ration 闲置生产能力比率

I (299)idle time 闲置时间

I (300)impersonal accounts 非记名账户

I (301)imprest system 定额备用制度

I (302)income and expenditure account 收益和支出报表

I (303)incomplete records 不完善记录

I (304)incremental cost 增量成本

I (305)incremental yield 增量产出率

I (306)indirect cost 间接成本

I (307)indirect hours 间接小时

I (308)insolvency 无力偿付

I (309)intangible asset 无形资产

I (310)integrated accounts 综合报表

I (311)interdependency concept 关联性概念

I (312)interest cover 利息保障倍数

I (313)interlocking accounts 连锁报表

I (314)internal audit 内部审计

I (315)internal check 内部牵制

I (316)internal control system 内部控制体系

I (317)internal failure cost 内部损失成本

I (318)internal rate of return(IRR) 内含报酬率

I (319)inventory 存货

I (320)investment 投资

I (321)investment center 投资中心

I (322)invoice register 发票登记薄

I (323)issued share capital 已发行股本

J (324)job 定单

J (325)job card 工作卡

J (326)job costing 工作成本计算

J (327)job sheet 工作单

J (328)joint cost 联合成本

J (329)joint products 联产品

J (330)joint stock company 股份公司

J (331)joint venture 合资经营

J (332)journal 日记账

J (333)just-in-time(JIT) 适时制度

J (334)just-in-time production 适时生产

J (335)just-in-time purchasing 适时购买

K (336)key factor 关键因素

L (337)labour 人工

L (338)labour transfer note 人工转移

单

L (339)leaning curve 学习曲线

L (340)ledger 分类账户

L (341)length of order book 定单平均

周期

L (342)letter of credit 信用证

L (343)leverage 举债经营比率

L (344)liabilities 负债

L (345)life cycle costing 寿命周期成

本计算

L (346)LIFO 后近先出法

L (347)limited liability company 有限

责任公司

L (348)limiting factor 限制因素

L (349)line-item budget 明细支出预算

L (350)liner programming 线性规划

L (351)liquid assets 变现资产

L (352)liquidation 清算

L (353)liquidity ratios 易变现比率

L (354)loan 贷款

L (355)loan capital 借入资本

L (356)long range planning 长期计划

L (357)lost time record 虚耗时间记录

L (358)low geared 低结合杠杆(比例)

L (359)lower of cost or net realizable

value concept 成本或可变净价孰低概念

M (360)machine hour rate 机器小时率

M (361)machine time record 机器时间

记录

M (362)managed cost 管理成本

M (363)management accounting 管理

会计

M (364)management accounting

concept 管理会计概念

M (365)management accounting guides

管理会计指导方针

M (366)management audit 管理审计

M (367)management buy-out 管理性

购买产权

M (368)management by exception 例

外管理原则

M (369)margin 边际

M (370)margin of safety ration 安全边

际比率

M (371)margin cost 边际成本

M (372)margin costing 边际成本计算

M (373)mark-down 降低标价

M (374)mark-up 提高标价

M (375)market risk premium 市场分险

补偿

M (376)market share 市场份额

M (377)marketing cost 营销成本

M (378)matching concept 配比概念

M (379)materiality concept 重要性概

念

M (380)materials requisition 领料单

M (381)materials returned note 退料单

M (382)materials transfer note 材料转

移单

M (383)memorandum of association 公

司设立细则

M (384)merger 兼并

M (385)merger accounting 兼并会计

M (386)minority interest 少数股权

M (387)mixed cost 混合成本

N (388)net assets 净资产

N (389)net book value 净账面价值

N (390)net liquid funds 净可变现资金

N (391)net margin 净边际

N (392)net present value(NPV) 净现值

N (393)net profit 净利润

N (394)net realizable value 可变现净

值

N (395)net worth 资产净值

N (396)network analysis 网络分析

N (397)noise 干捞

N (398)nominal account 名义账户

N (399)nominal share capital 名义股本

N (400)nominal holding 代理持有股份

N (401)non-adjusting events 非调整事

项

N (402)non-financial performance

measurement 非财务业绩计量

N (403)non-integrated accounts 非综合

报表

N (404)non-liner programming 非线性

规划

N (405)non-voting shares 无表决权的

股份

N (406)notional cost 名义成本

N (407)number of days stock 存货周转

天数

N (408)number of weeks stock 存货周

转周数

O (409)objective classification 客体分

类

O (410)obsolescence 陈旧

O (411)off balance sheet finance 资产

负债表外筹资

O (412)offer for sale 标价出售

O (413)operating budget 经营预算

O (414)operating lease 经营租赁

O (415)operating statement 营业报表

O (416)operation time 操作时间

O (417)operational control 经营控制

O (418)operational gearing 经营杠杆

O (419)operating plans 经营计划

O (420)opportunity cost 机会成本

O (421)order 定单

O (422)ordinary shares 普通股

O (423)out-of-date cheque 过期支票

O (424)over capitalization 过分资本化

O (425)overhead 制造费用

O (426)overhead absorption rate 制造费用分配率

O (427)overhead cost 制造费用

O (428)overtrading 超过营业资金的经营

P (429)paid cheque 已付支票

P (430)paid-up share capital 认定股本

P (431)parent company 母公司

P (432)pareto distribution 帕累托分布

P (433)participating preference shares 参与优先股

P (434)partnership 合伙

P (435)payable ledger 应付款项账户

P (436)payback 回收期

P (437)payments and receipts account 收入和支出报表

P (438)payments withheld 保留款额

P (439)payroll 工资单

P (440)payroll analysis 工资分析

P (441)percentage profit on turnover 利润对营业额比率

P (442)period cost 期间成本

P (443)perpetual inventory 永续盘存

P (444)personal account 记名账户

P (445)PEPT 项目评审法

P (446)petty cash account 备用金账户

P (447)petty cash voucher 备用金凭证

P (448)physical inventory 实地盘存

P (449)planning 计划

P (450)planning horizon 计划时限

P (451)planning period 计划期间

P (452)policy cost 政策成本

P (453)position audit 状况审计

P (454)post balance sheet events 资产负债表编后事项

P (455)practical capacity 实际生产能

力

P (456)pre-acquisition losses 购置前损

失

P (457)pre-acquisition profits 购置前

利润

P (458)preference shares 优先股

P (459)preference creditors 优先债权

人

P (460)preferred creditors 优先债权人

P (461)prepayments 预付款项

P (462)present value 现值

P (463)prevention cost 预防成本

P (464)price ratio 市盈率

P (465)prime cost 主要成本

P (466)prime entry-books of 原始分录

登记薄

P (467)principal budget factor 主要预

算因素

P (468)prior charge capital 优先股

P (469)prior year adjustments 以前年

度调整

P (470)priority base budgeting 优先顺

序体制的预算

P (471)private company 私人公司

P (472)pro-forma invoice 预开发票

P (473)problem child 问号产品

P (474)process costing 分步成本计算

P (475)process time 加工时间

P (476)product cost 产品成本

P (477)Product life cycle 产品寿命周

期

P (478)production cost 生产成本

P (479)production cost of sales 售货成

本

P (480)production volume ratio 生产业

务量比率

P (481)profit center 利润中心

P (482)profit per employee 每员工利

润

P (483)profit retained for the year 年度

利润留存

P (484)profit to turnover ratio 利润对

营业额比率

P (485)profit-volume graph 利量图

P (486)profitability index 盈利指数

P (487)programming 规划

P (488)project evaluation and review

technique 项目评审法

P (489)projection 预计

P (490)promissory note 本票

P (491)prospectus 募债说明书

P (492)provisions for liabilities and

charges 偿债和费用准备

P (493)prudent concept 稳健性概念

P (494)public company 公开公司

P (495)purchase order 订购单

P (496)purchase requisition 请购单

P (497)purchase ledger 采购账户

Q (498)quality related costs 质量有关

成本

Q (499)queuing time 排队时间

R (500)rate 率

R (501)ratio 比率

R (502)ration pyramid 比率金字塔

R (503)raw material 原材料

R (504)receipts and payments account

收入和支付报表

R (505)receivable ledger 应收款项账

户

R (506)redeemable shares 可赎回股份

R (507)redemption 赎回

R (508)registered share capital 注册资

本

R (509)rejects 废品

R (510)relevancy concept 相关性概念

R (511)relevant costs 相关成本

R (512)relevant range 相关范围

R (513)reliability concept 可靠性概念

R (514)replacement price 重置价格

R (515)report 报表

R (516)reporting 报告

R (517)research cost, applied 应用性研

究成本

R (518)research cost, pure or basic 理

论或基础研究成本

R (519)reserves 留存收益

R (520)residual income 剩余收益

R (521)responsibility center 责任中心

R (522)retention money 保留款额

R (523)return on capital employed 运

用资本报酬率

R (524)returns 退回

R (525)revenue 收入

R (526)revenue center 收入中心

R (527)revenue expenditure 收益支出

R (528)revenue investment 收入性投

资

R (529)right issue 认股权发行

R (530)rolling budget 滚动预算

R (531)rolling forecast 滚动预测

S (532)sales ledger 销售分类账

S (533)sales order 销售定单

S (534)sales per employee 每员工销售额

S (535)scrap 废料

S (536)scrip issue 红股发行

S (537)secured creditors 有担保的债权人

S (538)segmental reporting 分部报告

S (539)selling cost 销售成本

S (540)semi-fixed cost 半固定成本

S (541)semi-variable cost 半变动成本

S (542)sensitivity analysis 敏感性分析

S (543)service cost center 服务成本中心

S (544)service costing 服务成本计算

S (545)set-up time 安装时间

S (546)shadow prices 影子价格

S (547)share 股票

S (548)share capital 股份资本

S (549)share option scheme 购股权证方案

S (550)share premium 股票溢价

S (551)sight draft 即期汇票

S (552)single-entry book-keeping 单式薄记

S (553)sinking fund 偿债基金

S (554)slack time 松弛时间

S (555)social responsibility cost 社会责任成本

S (556)sole trader 独资经营者

S (557)source and application of funds statement 资金来源和运用表

S (558)special order costing 特殊定单成本计算

S (559)staff costs 职工成本

S (560)statement of account 营业账单

S (561)statement of affairs 财务状况表

S (562)statutory body 法定实体

S (563)stock 存货

S (564)stock control 存货控制

S (565)stock turnover 存货周转率

S (566)stocktaking 盘点存货

S (567)stores requisition 领料申请单

S (568)strategic business unit 战略性

经营单位

S (569)strategic management

accounting 战略管理会计

S (570)strategic planning 战略计划

S (571)strategy 战略

S (572)subjective classification 主体分

类

S (573)subscribed share capital 已认购

的股本

S (574)subsidiary undertaking 子公司

S (575)sunk cost 沉没成本

S (576)supply estimate 预算估计

S (577)supply expenditure 预算支出

S (578)suspense account 暂记账户

S (579)SWOT analysis 长处和短处,机

会和威胁分析

S (580)system 制度,体系

T (581)tactical planning 策略计划

T (582)tactics 策略

T (583)take-over 接收

T (584)tangible asset 有形资产

T (585)tangible fixed asset statement

有形固定资产表

T (586)target cost 目标成本

T (587)terotechnology 设备综合工程

学

T (588)throughput accounting 生产量

会计

T (589)time 时间

T (590)time sheet 时间记录表

T (591)total assets 总资产

T (592)total quality management 全面

质量管理

T (593)total stocks 存货总计

T (594)trade creditors 购货客户(应付

账款)

T (595)trade debtors 销货客户(应收账

款)

T (596)trading profit and loss account

营业损益表

T (597)transfer price 转让价格

T (598)transit time 中转时间

T (599)treasurership 财务长制度

T (600)trail balance 试算平衡表

T (601)turnover 营业额

U (602)uncalled share capital 未催缴

股本

U (603)under capitalization 不足资本

化

U (604)under or over-absorbed

overhead 少吸收或多吸收的制造费用

U (605)uniform accounting 统一会计

U (606)uniform costing 统一成本计算

U (607)unissued share capital 未发行

股本

V (608)value 价值

V (609)value added 增值

V (610)value analysis 价值分析

V (611)value for money audit 经济效

益审计

V (612)vote 表决

V (613)voucher 凭证

W (614)waiting time 等候时间

W (615)waste 废品(料)

W (616)wasting asset 递耗资产

W (617)weighted average cost of capital

资本的加权平均成本

W (618)weighted average price 加权平

均价格

W (619)with resource 有追索权

W (620)without recourse 无追索权

W (621)working capital 营运资本

W (622)write-down 减值

Z (623)zero base budgeting 零基预算

Z (624)zero coupon bond 无息债券

Z (625)Z score 破产预测计分法

国民经济、对外经济贸易NATIONAL ECONOMY, FOREIGN ECONOMIC RELA TIONS AND TRADE

经济指标economic indicators

社会总产值total product of society

国民生产总值GNP (Gross Domestic Product)

国内生产总值GDP (Gross Domestic Product)

人均国内生产总值GDP per capita 工农业总产值gross output value of industry and agriculture

国民收入national income

购买力平价法purchasing power parity

财政收入state revenue

社会商品零售总额total volume of retail sales

社会零售物价总指数general retail price index

百分点percentage points

"八五"划划the 8th Five-Y ear Plan for National Economic and

Social Development

计划经济planned economy

统购统销state monopoly over purchase and marketing

市场经济market economy

指令性计划mandatory plan

指导性计划guidance plan

市场调节market regulation

建立市场经济、法制、民主监督和廉政"三个机制" establish operational mechanisms of market economy, rule by law, democratic supervision and incorruptible government

抓好农业、交通能源、教育科技"三个基础" stress priorities over agriculture, transportation and energy supply, education and science and technology

实现产业结构、生态环境和人口素质"三个优化" optimize industrial structure, ecological environment and the quality of population 第一、二、三产业primary, secondary and tertiary industries

外向型经济export-oriented economy

创汇型企业foreign exchange-earning enterprise

劳动密集型labor intensive

技术、智力、资本密集型technology, knowledge or capital intensive

高附加值的深加工down-stream processing with high added-value 优化资源配置optimize allocation of resources

生产力productive forces

生产资料capital goods

科研成果产业化industrialization of research findings

火炬计划Torch Plan

技术入股technology appraised as capital stock

风险投资venture investment/capital

固定资产投资investment in fixed assets

折旧费depreciation cost

关系民生的产品products vital to the people's livelihood

供大于求oversupply

供不应求short supply

经济过热overheated economy

抑制炒房地产热stem frenzied and speculative trading in the property market

宏观调控macro-economic control

经济杠杆economic levers

产业政策industrial policy

财政, 税收, 信贷，利率, 汇率public financing, taxation, credit, interest rate, exchange rate

提高经济效益enhance economic performance/returns

社会效益social effect/returns

实现持续、稳定、协调的发展bring about sustained, stable and coordinated development

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.

会计专业英语期末试题 )

期期末测试题 Ⅰ、Translate The Following Terms Into Chinese 、 1、entity concept 主题概念 2、depreciation折旧 3、double entry system 4、inventories 5、stable monetary unit 6、opening balance 7、current asset 8、financial report 9、prepaid expense 10、internal control 11、cash flow statement 12、cash basis 13、tangible fixed asset 14、managerial accounting 15、current liability 16、internal control 17、sales return and allowance 18、financial position 19、balance sheet 20、direct write-off method Ⅱ、Translate The Following Sentences Into Chinese 、 1、Accounting is often described as an information system、It is the system that measures business activities, processes into reports and communicates these findings to decision makers、 2、The primary users of financial information are investors and creditors、Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers、 3、There are two sources of assets、One is liabilities and the other is owner’s equity、Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future、 资产有两个来源，一个就是负债，另一个就是所有者权益。负债就是由过去得交易或事件产生得实体得义务，其结算可能导致未来资产或服务得转让或使用。 4、Accounting elements are basic classification of accounting practices、They are essential units to present the financial position and operating result of an entity、In China, we have six groups of accounting elements、They are assets, liabilities, owner’s equity, revenue, expense and profit (income)、会计要素就是会计实践得基础分类。它们就是保护财务状况与实体经营

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

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.

会计英语专业词汇2009

1．The accounting equation and the balance sheet Accounting 会计 Assets 资产 Balance sheet 资产负债表 Bookkeeping 笔记 Budget 预算表 Capital 资本 Creditor 应付账款 Debtor 应收账款 Equity 股东基金 Horizontal balance sheet 横式资产负债表 Liabilities 负债 V ertical balance sheets 竖式资产负债表 2．The double entry system for assets, liabilities and capital Account 帐户 Credit 借方 Debit 贷方 Double entry bookkeeping 复式笔记 3 The asset of stock Purchases 购

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

(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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