会计英语-单词表 谷丰

1、专业词汇汇总表Chapter 1Non-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Accou

2、nting 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 struc

3、ture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

4、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Chapter 2Accounting elements会计要素Non-current assets非流动资产Gain利得Loss损失Recognition确认Measurement计量Historical cost 历史成本Current cost 现时成本Replacement cost 重置成本Net rea

5、lizable value可变现净值Present value现值Proceeds收入，收益Chapter3Statement of comprehensive income 综合收益表Statement of changes in equity 所有者权益变动表Cash flow statement现金流量表Notes附注Non-current assets非流动资产Current assets流动资产Fixed assets固定资产Property， plant and equipment（PPE）不动产、厂房和设备Investment property 投资性房地产Intangible

6、assets无形资产Financial asset金融资产Investments accounted for using the equity method用权益法核算的投资Biological assets生物资产Inventories存货Trade and other receivable应收帐款和其他应收款Cash and cash equivalent现金和现金等价物（货币资金）Non-current liabilities非流动负债Current liabilities流动负债Comprehensive income综合收益Consolidated profit and loss a

7、ccounts合并损益表Cost of sales 销售成本Distribution cost销售费用Administrative expense管理费用Financial costs财务费用Share of profit of associates联营企业利润分摊Income tax expense所得税费用Discontinued operations停业Investment in equity instruments对权益工具的投资收益Cash flow hedges现金流量套期Gain on property revaluation房地产重估利得Share of other compr

8、ehensive income of associates联营企业其他综合收益的分摊Actuarial gains（losses）on defined benefit pension plans 关于确定给付养老金福利计划产生的精算利得或损失Retirement benefit plans 退休福利计划Defined contribution plans设定提存计划Defined benefits plans 设定福利计划Actuarial present value of promised retirement benefits已承诺的退休福利精算现值Net assets available

9、 for benefits 可用于福利的净资产Multiple step多步式Reconciliation 调节，调整表Retrospective restatement 追溯调整Translation of foreign operations境外经营折算Consolidated statement of cash flow合并现金流量表Cash flow from operating activities经营活动现金流Cash flow from investing activities投资活动现金流Cash flow from financial activities筹资活动现金流Dep

10、reciation折旧Amortization摊销Stock-based compensation 以股份为基础的补偿Working capital营运资金Disposition/disposal处置Divestiture of business，net of cash transferred因业务剥离（企业解体）而产生的现金转移净值Repurchase赎回Common stock普通股Cash dividends现金红利Stock dividends股票红利Accounting cycle会计循环Notes附注Accounting policies会计政策Refund退款Preference

11、 dividends优先股股利Legal reserves法定盈余公积Additional paid-in capital资本公积Deficit亏损Common shareholder普通股股东Earning per share每股净收益Diluted earning per share稀释后的每股净收益Parent母公司Chapter4Accounting cycle会计循环Accounting equation会计恒等式Double-entry bookkeeping借贷记账法Debit借方Credit贷方Account 账户Journal 日记账Entry分录Adjusting enrt

12、y 调整分录Post过帐General ledger总分类帐Subsidiary ledger 明细分类账Trial balance试算平衡法Account balance帐户余额Adjusted trial balance调整后的试算平衡表Close结账Closing entry 结账分录Temporary accounts临时账户Post-closing trial balance结帐后的试算平衡表Deferred expense待摊费用Deferred revenue递延收入Contra account抵减帐户Accumulated depreciation累计折旧Cash book现金

13、日记帐Cash receipt journal 现金收款日记账Cash disbursement journal 现金付款日记账Income summary损益汇总（本年利润）Par value面值Allowance for doubtful debt坏帐准备Accrued asset应计资产Accrued liability应计负债Fiscal year财政年度Residual value残值Chapter5Sales returns and allowance销售退回与折让Petty cash备用金Bank overdraft银行透支Cash on hand库存现金Demand depos

14、it活期存款Maturity date到期日Cash book现金日记帐Bank reconciliation银行存款余额调节表Bank statement银行对帐单Deposit in transit企业已收银行未收Outstanding check企业已付银行未付Bank service charge银行手续费Deposits made directly by bank银行已收企业未收Receivable应收款Trade receivable应收帐款Notes receivable应收票据Dividends receivable应收股利Interest receivable应收利息Prud

15、ence谨慎性Outstanding 未完成的Outstanding deposit未达存款Aging receivable analysis应收帐款帐龄分析Past-due过期的Overdue到期未付的Irrecoverable debt坏帐Materials原材料Net realizable value可变现净值Fair value公允价值Cost flow assumption成本流量假设Commodity商品、日用品Cost of conversion加工成本Import duties进口关税Handling cost装卸费Transportation cost运输费Freight运费

16、Trade discount商业折扣Rebate折扣款、回扣Raw material原材料Finished goods完工产品By-product副产品Storage cost仓储成本Warranty cost质保成本Specific identification个别认定法FIFO先进先出法Weighted average cost method加权平均法Written down减记Carrying amount帐面金额Spare parts备用件、散件Chapter6Equity security股权（产权）证券Debt security债务证券Financial instruments金融

17、工具Financial assets金融资产Financial liabilities金融负债Equity instrument权益性工具Derivative instrument衍生工具Financial assets at fair value through profit or loss以公允价值计量且变动计入当期损益Held-to-maturity investment持有至到期的投资Loans and receivables贷款和应收帐款Available-for-sale financial assets可供出售的金融资产Bonds债券Initial measurement初始计量

18、Subsequent measurement后续计量Consideration对价Impairment减值损失Amortised cost摊余成本Effective interest rate method实际利率法Debt restricting债务重组Bankrupting破产Investment income投资收益Associates联营企业Equity method权益法Reserve公积准备Tangible assets有形资产Overhaul大修Revaluation重估Depreciation折旧Straight-line method直减法Double decline bal

19、ancing method双信余额抵减法Sum of the year digits method年数总和法Units of production工作量法Pledge担保、保证Intangible assets无形资产Non-monetary assets非货币性资产Patent专利Licenses许可权Copyrights版权Franchise特许经营权Trademark商标Domain name域名Goodwill商誉Brand品牌Publishing tile 报刊名Customer list客户名单Government grant政府补助Investment property投资性房地

20、产Lessee承租人Lesser 出租人Capital appreciation资本升值Owner-occupied property自用物业Subsequent expenditure后续支出Business combination公司合并Derecognize终止确认Chapter7Trade payable应付帐款Notes payable应付票据Current maturing portion of long-term debt一年内到期的非流动负债Dividends payable应付股利Deferred revenue递延收入Sales tax销售税Payroll 工资（表）Inc

21、ome tax 所得税Bond债券Debenture bonds信用公司债券Guaranteed bonds保证公司债券Serial bonds 分期还本债券Registered bonds 记名债券Coupon bonds 无记名债券Term bonds 一次还本债券Mortgage bonds抵押债券Interest bearing带息Zero-coupon bonds零息债券Callable bonds可提前赎回的债券Convertible bonds可转换的债券Nominal rate 票面利率Value added tax（VAT）增值税Warrant 认股权Warranty产品质保

22、Provision准备Contingent liabilities或有负债Contingent assets或有资产Extinguishment清偿Face value面值Cash discount现金折扣Executor contract待执行的合同Onerous contract亏损的待执行合同Discount rate折现率Restructure重组Non-current liabilities非流动负债Bonds payable应付债券Long-term borrowing长期借款Deferred tax liabilities 递延所得税负债Compound instrument混合

23、工具Debt retirement债务展期Refunding发新债换旧债Chapter8Proprietorship独资企业Partnership合伙企业Corporation公司、法人Co-owner共同拥有者Withdraw提取Contra-equity权益备抵账户Separate legal entity独立法人实体Incorporated具有法人资格的Securities law证券法Company law 公司法Listed/quoted company上市公司Privilege优先权Board of directors董事会Par value面值Additional paid-in

24、 capital股本溢价Retained earnings留有收益Cash dividends现金股利Stock dividends股票股利Treasury stock库存股Outstanding shares流通股Share premium股本溢价Consideration对价Legal capital法定资本（股本）Capital stock股本Ordinary/common shares普通股Rights issue增股Bonus issue红利股（作为红利发行的股票）Chapter9Biological assets生物资产Agricultural produce 农产物Harvest

25、收获Government grant政府补助Chapter10Liquidity流动性Solvency偿债能力Current ratio流动比率Quick ratio/acid ratio速动比率Cash ratio现金比率Leverage ratio杠杆比率Ratio analysis比率分析Interest coverage ratio利息保障倍数Debt ratio资产负债率Debtor days应收帐款周转期Inventory turnover存货周转期Average time to pay suppliers应付帐款周转期Fixed asset turnover固定资产周转率Asse

26、ts turnover资产周转率Gross margin毛利率Net margin净利率Return on assets总资产回报率Earnings per share每股收益Return on capital employed已投入资本回报率Return on share capital股本回报率Chapter16Presentation currency 列报货币Functional currency记帐本位币Foreign currency外币Foreign operation国外经营Closing rate期末汇率Spot rate即期汇率Hyperinflationary econo

27、my恶性通货膨胀Business combination公司合并Consolidated financial statements合并报表Reporting entity报告主题Parent母公司Subsidiary子公司Account for核算Acquisition method/purchase method购买法Acquirer购买者/获得者Acquiree被购买者Goodwill商誉Controlling interest控制性利益Acquisition date购买日/获得日Consideration对价Net assets净资产Distinction区别Framework框架LT

28、D有限公司Impairment减值损失Negative goodwill 负商誉Aggregate fair value公允价值总额Review复查Votes投票数General meeting股东大会Entity concept实体理论Proprietary concept业主理论Non-controlling interest/minority interest非控制性股东权益Proportional consolidation method比例合并法Sundry assets多项资产合计Chapter11cost tracing 成本归集cost allocation成本分配cost a

29、ssignment 成本分配cost object 成本对象direct cost 直接成本cost-effective 有成本效益的，划算的cost-efficient有成本效益的，划算的cost benefit 成本效益manufacturing overhead 制造费用manufacturing cost 制造成本finished goods 完工产品direct material直接材料direct labor直接人工work in process/progress 在产品obsolete stock 废弃的存货material purchase account 材料购买帐户mate

30、rial control account 材料控制帐户issue of raw materials 原材料发出indirect materials 间接材料indirect labor cost间接人工administration overhead管理费用accounting procedures核算程序payroll system工资系统clock card 考勤卡attendance 出勤卡factory overhead 制造费用idle time 停机（故障）时间master file 主文件payroll summary 工资总额payroll register工资表source d

31、ocument源文件wage 工资gross wage 总工资incentive pay奖励工资（津贴）allowance 津贴research and development cost 研发成本factory burden间接制造费allocation rate分配率apportionment 分摊indirect overhead 间接费用reciprocal method 交互分配法（产品服务部门费用的分配）prime cost 主要成本conversion cost加工成本unit cost单位成本non-production cost 非制造成本step-down method 顺序

32、分配法（产品服务部门费用的分配）fixed production overheads固定制造费用variable production overheads变动制造费用finance cost 财务费用distribution cost销售费用relevant cost 相关成本incremental coast增量成本fixed cost固定成本variable coast变动成本semi-variable cost 半变动成本stepped-fixed cost阶梯式固定成本Chapter12job-costing 分批成本计算法process costing分步式成本法equivalent

33、 units of output约当产量FIFO先进先出法the weighted average method 加权平均法cost post 成本库cost-allowance base成本分配基础parallel processing平均分步生产sequential processing 顺序分步生产activity-based costing作业成本法cost driver 成本动因Chapter13cost-volume-profit（CVP）analysis 本量利分析contribution margin 边际贡献breakeven point盈亏平衡点standard costi

34、ng 标准成本法variance analysis差异分析favorable variance 有利差异unfavorable variance 不利差异rate variance 费率差异price variance 价格差异volume variance 数量差异usage variance用量差异overhead variance间接制造成本差异master budget总预算sales budget销售预算production budget生产预算capital budget资本预算cash budget现金预算marketing budget营销预算project budget项目预

35、算expenditure budget支出预算overhead budget间接费用预算balanced scorecard平衡积分卡Chapter17，18Audit 审计Auditor 审计员Internal audit内部审计External audit外部审计Government audit政府审计Interim audit中期审计Annual audit年度审计True and fair view真实和公正的观点Reporting framework报告框架Audit report审计报告Engagement letter委托书、聘书Risk assessment风险评估Intern

36、al control内部控制Analytical review分析性审查Strategy战略Independence独立性Corporate governance公司治理Client顾客Authorization授权Physical control实物控制（财产物资控制）Segregation of duties职责分工Control risk控制风险Audit working paper审计工作底稿Audit document审计文稿Business cycles商业周期，业务循环Board董事会Board of directors董事会Audit committee审计委员会External auditors外部审计师Misstatement错报Organization for economic cooperation and development经济合作开发组织Stakeholder 相关利益者Chairman董事长Non-executive非执行董事（独董）Chief executive officer（CEO）首席执行官Executive director 执行董事Integrity真实性Appoin