财务会计单词表

1、account.accounting accountant. record-keeping certify.summarize transaction.finance.evaluation. auditing. review. measureprocessassumptionVOCABULARYn. 帐，帐户；帐单。vi. 说明；计价。n. 会计；会计学。n. 会计师；会计人员。n. 记录，记账。vi. 证明；执业。vi 汇总；概括。n. 交易，事项，会计事项，经济业务。n 财政；金融；筹资； 融通资金；财务，理财。vi. 筹资；融通资金。n. 评价，评估。n 审计；审计学。vi &

2、n 检查；回顾；评论。n 量度；量具；措施。vi. 计量。n. 步骤；工序；过程v. 处理；加工。n. 假设，假定。accounting entity sole proprietorship partnership corporation going concern liquidate 清除。 . money measurement inflation deflation accounting period financial statement historical cost objectivity invoices physical count bias-free evidence mat

3、eriality conservation consistency full disclosure matching会计实体。独资。n 合伙。n 股份公司。继续经营。vi 清理（破产地企业） ；清偿；货币计量。n 通货膨胀。n 通货紧缩。会计期间。财务报表历史成本。n 客观性n 发票；发货单。实地计数。无偏见的证据。n 重要性。n 稳健性，谨慎性。n 一致性，一贯性。充分披露n 配比性，配合性。element assets liability owner ' s equity revenue expenses net earningsLedgerDouble-entryEntryTri

4、al balanceMultinational Corporation. Manual accountingCashNotes receivable Accrued fees receivable Supplies on hand Prepaid rentPrepaid insurance Accumulated depreciation Plant and equipment Accounts payablen 要素。n 资产，财产。n 负债，债务；责任。 业务权益，所有者权益。n 营业收入。n 费用，支出。 净收益，净盈利。n 分类帐n 复式记录n 分录，记录；入场；通道 试算表 跨国公司

5、 手工会计n 现金 ， vt 兑现应收票据 应收应计费用 手头物料用品 预付租金预付保险累计折旧 厂场资产及设备 应付帐款Unearned feesMortgage payableWithdrawalsIncome summaryService fees earnedUtility expensesWageSalary薪RenaissanceDualityOffsetBalanceAbbreviateDebitCredit已收未获的收入 应付抵押款n 提款；撤消；收回收益汇总已获服务费收入 公用事业费（如水电费） n （月）工资；报应，报答n （季或年）薪水；v给发n 文艺复兴，文艺复兴时期n

6、. 两重性，二元性n. & v 抵消，补偿n 余额；平衡v （用天平）称；对比，比较；使平衡、均等vi 平衡，均等v 缩写，简略；缩短；节略n 借方，计入借方的款项v 将计入借方n 贷，贷方，计入贷方的款项；信任；信誉；称赞；信用，赊欠；（银行中的）存款，债权；（美国学校中的）学历v将 计入贷方；相信；把归于Investmentn 投资accounting cycle会计循环raw material原材料finish product产成品，制成品source documents原始凭证journal录n 日记账；杂志；报纸；日记；议事work sheet工作底稿chronologica

7、ladj. 按照年月顺序的journalizing编制分录disbursementn 支出merchandisen 商品；货物。 v, 经商acquisitionn 取得withdrawalsn 提取；退股；退伙advertising fees earned以获广告费收入net income净收益contra accounts备抵账户income statement temporary accounts income summary retained earnings no corporatesales discountspurchases discountspurchases returns

8、 and allowances gross marginmerchandisediscount现allowanceFOB destinationFOB shipping point transportation in transportation out收益表临时账户收益汇总留存收益，留置收益 非股份有限公司销货折扣购货折扣 购货退回与折让 毛利n. 商品、货物vi. 经商v. 买卖、推销n. 折扣v. 打折出售，将（票据）贴vi. 贴现n. 津贴、补助费；折扣、折 让；备抵、准备；减免 目的地交货 起运点交货 购货运费 销货运费cost of goods soldperiodic inven

9、tory system 制）perpetual inventory system制）inventory存money orderIOUposted checkNSFcash on handcash in bankpetty cashsinking fundbank reconciliationbank statementoutstanding check已售商品成本定期盘存制（实地盘存永续盘存制（账面盘存n. 存货，财产目录， 存货盘v.为编制财产目录汇票、邮票n 借据（由 I owe you 的读音缩略转义而成）远期支票存款不足库存现金银行存款零用现金偿债基金银行往来调节表 银行对账单， 银行

10、结单 未兑现支票miscellaneous expense杂项费用imprest petty cash fund定额备用金allowance for uncollectible accountsuncollectible accountswrite-offaging schedule proceeds principal maturity value promissory notes dishonored notes contingent liability accrued interest receivable numerator denominatorraw materials speci

11、fic identification weighted-average first-in first-out last-in first-out lower of cost or market deterioration obsolescence坏账 坏账准备、备抵坏账 冲销；减记；销记 账龄分析表 n 实得款项，收入，收款 n 本金到期值 本票，期票拒付票据或有负债 应计应收利息 n 分子 n 分母原材料个别认定法加权平均法 先进先出法 后进先出法 成本与市价孰低法 n 恶化 变质废弃write-down减记（账面价值）至replacement cost重置成本net realizable

12、value净实现价值disposedn 清理item-by-item method逐项比较法loss due to market decline of inventory存货跌价损失allowance for loss due to market decline of inventory 存货跌价准备retail method零售价法gross profit method毛利率法short-term investment短期投资marketable securities有价证券gain (loss) on sale of investment出售投资利得（或利失）loss on decline

13、 in short-term investment短期投资跌价损失allowance to reduce short-term investment to market 短期投资减至市价备cost method成本法equity method权益法portfolio n有价证券组合，投资搭配；公文包；部长职务长期投资未实现损失unrealized loss on long-term investmentconsolidate dividend income common stock corporate bond amortization premium 金broker ' s comm

14、ission interest earned offseteffective interest rate face interest rate carrying value rate of returnv 合并；巩固股利收入普通股公司债券n 摊销n 溢价；保险费； 贴水；佣经纪人佣金已获利息收入v 抵消，冲减，弥补实际利率票面利率账面价值回收率；报酬率；利润率Plant assets厂场设备fixturen装置，装修；固定物furnituren器具；家具depreciationn折旧depletionn折耗intangible assets无形资产patentn专利权；a专利物v批准专利，取得

15、的专利copyrightn版权leaseholdn租赁权，租赁物，租约； a租来的franchisen特许权，专营权；v 给以特权trademarkn商标； v 给标上商标goodwilln商誉amortizationn摊销natural resource自然资源sum-of-years -'digits method年数总和法double-declining-balance method 双倍余额递减法 group depreciation 分类折旧discardv & n 丢掉，报废trade-in贴旧换新payroll n 工薪， 工薪支付总额discount on no

16、tes payable excise taxdeferred revenue应付票据折价货物税，营业税，消费税递延收入special-order firm根据定单组织生产的企业absorbv 吸收，合并，分配product warranty liability产品保修负债vacation pay liability休假津贴负债contingent liability或有负债credit guarantee信用担保lawsuit法律诉讼income tax所得税compensationn 报酬，补偿，赔偿金withholdv 扣款，扣缴be liable to对负担fair labor stan

17、dards act公允劳动标准法federal income contributions act联邦保险特别税法wage bracket工资级别pension养老金，退休金，抚恤金exemption豁免，免税payroll register工资表life-insurance人寿保险Stockn 股票，股份；存货Dilutev 冲淡，稀释，摊薄Bond indenture债券契约Secured bonds担保债券Term bonds 定期债券Serial bonds分期还本债券Registered bonds记名式债券Coupon bonds附息票债券Present value现值Annuity

18、n 年金Effective interest method实际利率法Retirementn退休；退服；收回Conversionn折换，调换，转换Common stock普通股Provisionn 准备，备付，备抵Paid-in capital in excess of par value 超面值缴入股本Bond sinking funds偿债基金Mortgage v抵押， n 抵押权；抵押（贷款，债券）Real property不动产，房地产Installment n分期付款，分期收款Operating lease经营性Capital lease资本性租赁，融资租赁Pension n养老金，退

19、休金，抚恤金dissolvev解散mutual agency互为代理unlimited liability有限责任furniture and displays器具与陈列物品stockholdern股东contributed capital实缴股本legal entity法人，合法组织transferability可转移性capital-raising capability筹资能力authorized stock额定股份，额定股本issued stock outstanding stock treasury stock preferred stock par an no-par value stock connotation legal capital capital stock broad of directors stated value organization costs subscription capital stock subscribed stock dividend distributable stock