会计专业英语重点词汇大全(共7页)

1、精选优质文档-倾情为你奉上 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 e

2、xempt 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

3、 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

4、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 accounts receivable 应收账款 provi

5、sion for bad debts /allowance for uncollectible account / doubt debts 坏帐准备 recoveries 追回款 direct write-off method 直接冲销法 allowance method 备抵法 contra account 备抵账户 prepaid expense 预付、待摊费用 prepayment / advance to supplies 预付账款 inventory 存货 merchandise inventory 库存商品 finished goods 产成品 semi-finished good

6、s 半成品 good in process 在产品 construction in process 在建工程 warehousing 仓库 FIFO /LIFO/ weight average / specific identification 存货发出成本计价的四种方法 overhead 企业经费 long-term equity investment 长期投资 fixed assets / plant assets 固定资产 useful life 使用寿命 residual value / salvage value 残值 unit production method 单位产量法 dep

7、reciation per unit 单位折旧额 accumulated depreciation 累计折旧 accelerate method 加速折旧法 DDB method 法双倍余额递减 SYD method 年数总和法 disposal of fixed assets 固定资产清理 intangible assets 无形资产 patents 专利权 trademarks 商标权 goodwill 商誉 deferred assets 递延资产 operating lease 经营租赁 capital lease 融资租赁 capital expenditure 资本性支出 reve

8、nue expenditure 收益性支出 amortize 分期偿还（债务） other cash equivalent 其他货币资金 order / draft 汇票 deposit 存款、订金 IOUS 借据 postdated check 延付支票(不属于流动资产） outstanding check 未付支票 not sufficient funds check 资金不足支票 electronic funds transfer 电子资金转账 service charges / handling charge 手续费 petty cash 备用金 bank statement 银行对账

9、单 bank reconciliation 银行余额调节表 receipt 收入、收据 reimburse 偿还、报销 vt disbursement 支付、 支出 creditor 债权人 promissory note 本票 dishonor 拒绝承兑、拒付 trade discount 商业折扣 cash discount / sales discount 现金折扣 sales returns and allowance 销售折让 perpetual inventory system 永续盘存制 periodic inventory system 定期盘存制 expiration / m

10、aturity 到期、截止 obligation ; liability 义务 liabilities 负债 book value 账面价值 face value ; par value 票面价值 discount 折价、贴现、折扣 account payable 应付账款 not payable 应付票据 taxes payable 应交税费 vat-input 增值税 进项税 vat-output 增值税 销项税 commercial accepted draft 商业承兑汇票 bank accepted draft 银行承兑汇票 short-term loan 短期借款 advance

11、from customer / unearned revenues 预收账款 interests 利息 dividends 股利 pay off 偿付清、还清 salaries payable 应付职工薪酬 wages 基本工资 bonus 奖金、红利 pension payment 养老保险 medical insurance premiums 医疗保险金 housing reserves 住房公积金 non-monetary welfare 非货币性福利 employee 雇员、员工 bond 债券 premium 溢价、保险金、佣金 due date / maturity date 到期

12、应付日、到期日 paid-in capital 实收资本 capital stock 股本 capital reserve 资本公积 surplus reserve 盈余公积 undistributed profit 未分配利润 retained earnings 留存收益 common stock 普通股 preferred stock 优先股 Corporation limited / Co. LTD 股份有限公司 Single proprietorship / sole proprietorship 独有企业 Partnership 合伙企业 Fees earned 酬金、酬劳 Real

13、 estate 房地产、 不动产 Commision 回扣、佣金 General journal 日记总账 Special journal 特种日记账 general ledger 总分类账 subsidiary ledger 明细分类账 original document / source document 原始凭证 chart of account title 会计科目表 primary operating revenue 主营业务收入 operating expense 经营费用、期间费用 revenues realization principle 收入实现制 accrual basi

14、s 权责发生制 matching principle 配比性原则 prudence principle 谨慎性原则 time period 时间分期 balance sheet 资产负债表 income statement 利润表 statement of cash flow 现金流量表 revenue / sales 营业收入 cost of goods sold / cost of sales 营业成本 sales taxes and extra charges / operating taxes 营业税金及附加 selling expense 销售费用 advertising expen

15、se 广告费用 general and administrative expense 管理及总务费用、管理费用 utility expense 公共事业费用 financing expense 财务费用 loss of assets impairment 资产减值损失 changes of fair value assets 公允减值变动 income from investment 投资收益 gross profit 毛利、利润总额 net profit 净利润 current ratio 流动比率 quick ratio 速度比率 debts to total assets ratio 资产负债比 capitalization ratio 资本化比率 times interests earned ratio 已获利息倍数 EBIT 息税前利润 inventory turnover 存货周转率 rate of ret