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会计英语必背

会计英语

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Bookkeeping 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

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 Short-term investments - 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原材料 Raw materials

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 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 待摊费用 Deferred and prepaid expenses

分期收款发出商品 Collect money and send out the goods by stages

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 债券投资 Investment on bonds

其他债权投资 Other investment on bonds

长期投资减值准备 Long-term investments depreciation reserves 减值准备 Depreciation reserves

股权投资减值准备 Stock rights investment depreciation reserves 本金 Principal 利息 Interest

债权投资减值准备 Bcreditor’s rights investment depreciation reserves 委托贷款 Entrust loans

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 专用材料 Special-purpose material

机器设备减值准备 Machinery equipment depreciation reserves 工程物资 Project goods and material

专用设备 Special-purpose equipment 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

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 rights 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

长期待摊费用 Long-term deferred and prepaid expenses 待处理财产损溢 Wait deal assets loss or income

待处理流动资产损溢 Wait deal intangible assets loss or income

待处理固定资产损溢 Wait deal fixed assets loss or income

三、所有者权益类 OWNERS’ EQUITY 资本 Capita

实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock 已归还投资 Investment Returned 公积资本公积 Capital reserve

资本(或股本)溢价 Capital(or Stock) premium 接受捐赠非现金资产准备 Receive non-cash donate reserve

股权投资准备 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 reserves 法定盈余公积 Legal surplus 任意盈余公积 Free surplus reserves

法定公益金 Legal public welfare fund 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 提取法定盈余公积 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 workers’ 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 未分配利润 Undistributed profit

转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

四、成本类 Cost 生产成本 Cost of manufacture 基本生产成本 Base cost of manufacture

辅助生产成本 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 traveling 通讯费 Correspondence

电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent

管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance

培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing

运费 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 劳务成本 Service costs

劳动保护费 Labor protection fees 季节性停工损失 Loss on seasonality cessation

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 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 现金溢余 Cash overage 非货币性交易收益 Non-cash deal income 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 Traveling 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 劳动保险费 Labor insurance待业保险费 Unemployment 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(VVULPT) 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 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay 减值准备金 Depreciation reserves 非常损失 Extraordinary loss 固定资产盘亏 Fixed assets inventory 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 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 所得税 Income tax

以前年度损益调整 Prior year income adjustment

英文会计报表

利润表 INCOME STATEMENT 项目 ITEMS 产品销售收入Sales of products

其中：出口产品销售收入Including：Export sales 减：销售折扣与折让Less：Sales discount and allowances 产品销售净额Net sales of products 减：产品销售税金Less：Sales tax

产品销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export sales

产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses

管理费用General and administrative expenses 财务费用Financial expenses

其中：利息支出(减利息收入) Including：Interest expenses (minus interest income)

汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)

产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations

营业利润Operating profit 加：投资收益Add：Income on investment

加：营业外收入Add：Non-operating income 减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years

利润总额Total profit 减：所得税Less：Income tax 净利润Net profit 资产负债表 BALANCE SHEET 资产ASSETS 流动资产CURRENT ASSETS 现金Cash on hand 备用金Pretty cash

银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable

应收帐款Accounts receivable 减：坏帐准备Less：allowance for bad debts 预付货款Prepayments-supplies 内部往来Inter-company accounts 其他应收款Other receivables 待摊费用Prepaid and deferred expenses 存货Inventories 减：存货变现损失准备： Less：allowance on inventory reduction to market

已转未完工生产成本Transferred in production cost transforming

一年内到期的长期投资Matured long time investments within a year

流动资产合计Total current assets 长期投资： LONG TERM INVESTMENT

长期投资Long term investments拨付所属资金Funds to burnchs

一年以上的应收款项Accounts receivable over a year 固定资产： FIXED ASSETS

固定资产原价Fixed assets-cost 减：累计折旧Less: accumulated depreciation

固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets

融资租入固定资产原价：Fixed assets-cost on financial lease

减：融资租入固定资产折旧Less：accumulated depreciation

融资租入固定资产净值：Fixed assets-net value on financial lease

在建工程： CONSTRUCTION WORK IN PROCESS 无形资产INTANGIBLE ASSETS

场地使用权Right to the use of a site 工业产权及专有技术Industrial property right and patents

其他无形资产Other intangibles 无形资产合计Total intangible assets

其它资产OTHER ASSETS 开办费Organization expenses 递延投资损失Deferred investment

筹建期间汇兑损失Exchange losses during organization period losses

递延税款借项Debit side of deferred tax 其他递延支出Other deferred expenditures

待转销汇兑损益Prepaid and deferred exchange loss 其他递延借款Debit side of other deferred

其他资产合计Total other Assets 资产总计TOTAL ASSETS

负债及所有者权LIABILITIES AND CAPITAL 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

内部往来Inter-company accounts 预收货款Items received in advance-supplies

应付工资Accrued payroll 应交税金Taxes payable 应付股利Dividends payable

其他应付款Other payables 预提费用Accrued expenses

职工奖励及福利费用Bonus and welfare funds

一年内到期的长期负债Matured long term liabilities within a year

其他流动负债Other current liabilities 流动负债合计Total current liabilities

长期负债：LONG TERM LIABILITIES 长期借款long term loans 应付公司债Bonds payable 应公司债溢价（折价）Premium on bonds payable（discount）

一年以上的应付款项Accounts payable over a year 长期负债合计：Total long term liabilities

其他负债： OTHER LIABILITIES 筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains 递延税款贷项Credit side of deferred tax

其他递延贷项Credit side of other tax 待转销汇兑收益Prepaid and deferred exchange profit

其他负债合计Total other liabilities 负债合计Total liabilities 所有者权益Investor’s equity

委托加工材料Materials processed on commission受托代销商品Goods in consignment

代管商品物资Good held in our custos 本年支付的进口环节税金Import tax paid this year

由企业负责的应收票据贴现Contingent Liability incurred by discounted notes receivable

租入固定资产Leasehold fixed assets

应付帐款 Trade creditors 应收票据 Notes receivable 预收帐款 Advances from customers

应收股利 Dividends receivable 代销商品款 Consignment-in payables 应收利息 Interest receivable

应付工资 Payroll payable 应收帐款 Trade debtors 应付福利费 Welfare payable

其他应收款 Other debtors 应付股利 Proposed dividends 坏帐准备 Provision for doubtful debts 应付短期债券 Short-term bonds payable 预付帐款 Prepayment 应交税金 Tax payable

应收补贴款 Allowance receivable 其他应交款 Other payable to government

待摊费用 Prepaid expenses 其他应付款 Other creditors

待处理流动资产损益 Unsettled G/L on current assets 预提费用 Accrued expenses

存货 Inventories 一年内到期长期负债 Long term liabilities due within one year

存货跌价准备 Provision for obsolete stocks 其他流动负债 Other current liability

其他流动资产 Other current 流动负债合计 TOTAL CURRENT LIABILITIES

流动资产合计 TOTAL CURRENT ASSETS 长期股权投资 Long term equity investment 应付债券 Bonds payable 长期债券投资 Long term securities investment

长期应付款 Long term payable 长期投资减值准备 Provision for long-term investment 住房周转金 Housing fund 其他长期负债 Other long term liabilities

长期投资合计 TOTAL LONG-TERM INVESTMENT

长期负债合计 TOTAL LONG-TERM LIABILITIES 固定资产 Fixed assets

累计折旧 Accumulated depreciation 递延税款 Deferred taxation 工程物资 Project material

在建工程 Construction in progress 其他负债合计 TOTAL OTHER LIABILITIES

固定资产减值准备Imparement 待处理固定资产损益 Unsettled G/L on fixed assets

负债合计 TOTAL LIABILITIES 固定资产合计 TOTAL FIXED ASSETS 股本 Share capital

资本公积 Capital surplus 无形资产 Intangible assets 盈余公积 Surplus reserves

开办费 Pre-operating expenses 期初未分配利润 Retained earnings, beginning of the year

长期待摊费用 Deferred assets 本年净利润 NET INCOME FOR THE YEAR

其他长期资产 Other long term assets 所有者权益合计 TOTAL EQUITIES

无形及其他资产合计 TOTAL INTANGIBLE AND ASSETS 资产总计 TOTAL ASSETS 负债及所有者权益总计 TOTAL LIABILITIES AND EQUITY

(精)会计英语大全

第一讲会计英语的常用术语 1.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）； 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 *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 – paid in capital （contributed capital）实收资本 – shares /capital stock （u.s.）股票 retained earnings 留存收益

英语网上作业

Part 1 Multiple Choice (每小题：1 分) Directions: Choose the best answer from the four choices marked A, B, C and D. 1.Actually, humor helps make products more ________ to consumers. A. available B. sensible C. feasible D. accessible 2.Just as the increase of fax machines, wireless phones and personal computers has caused a shortage of phone numbers, heavy use of the Internet is _____ the supply of numerical (数字的) Internet addresses. A. draining B. soaking C. absorbing D. drying https://www.sodocs.net/doc/b26388278.html,pared with what I saw 10 years ago, ads today are becoming increasingly _______. A. sophisticated

C. philosophical D. physical 4.According to the recent report, 10 years ago about one in seven people in this country spoke a language ________ English at home. A. rather than B. other than C. regardless of D. except for 5.Dolly's creators at Edinburgh's Roslin Institute boasted she ____ the promise of animals that could produce drugs and organs for humans. A. contained B. emphasized C. packed D. embodied 6.If, one day, it was possible to direct stem cells to become selected types of replacement tissue, it could be used to ________ a host of diseases which at present are incurable.

高中英语3500个必背单词

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外企会计科目英语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Manager 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Manufacturing overhead 材料费Materials 管理人员工资Executive Salaries 奖金Wages 退职金Retirement allowance 补贴Bonus 外保劳务费Outsourcing fee 福利费Employee benefits/welfare 会议费Coferemce 加班餐费Special duties 市内交通费Business traveling 通讯费Correspondence 电话费Correspondence 水电取暖费Water and Steam 税费Taxes and dues 租赁费Rent 管理费Maintenance 车辆维护费Vehicles maintenance 油料费Vehicles maintenance 培训费Education and training 接待费Entertainment 图书、印刷费Books and printing 运费Transpotation 保险费Insurance premium 支付手续费Commission 杂费Sundry charges 折旧费Depreciation expense 机物料消耗Article of consumption 劳动保护费Labor protection fees 总监Director 总会计师Finance Controller 高级Senior 如高级经理为Senior Manager 营业费用Operating expenses 代销手续费Consignment commission charge 运杂费Transpotation 保险费Insurance premium 展览费Exhibition fees 广告费Advertising fees 管理费用Adminisstrative expenses 职工工资Staff Salaries 修理费Repair charge 低值易耗摊销Article of consumption 办公费Office allowance 差旅费Travelling expense 工会经费Labour union expenditure 研究与开发费Research and development expense 福利费Employee benefits/welfare 职工教育经费Personnel education 待业保险费Unemployment insurance 劳动保险费Labour insurance