会计英语复习要点

1、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 invest

2、ments 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 r

3、eceivable 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 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 原材料 Raw materials 包装物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差异 Mat

4、erials 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 fallin

5、g price reserves 分期收款发出商品 Collect money and send out the goods by stages 待摊费用 Deferred and prepaid expenses 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

6、 Other investment on bonds 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor''s rights investment depreciation reserves 委托贷款 Entrust loans 本金 Principal 利息 Interest 减值准备 Depreciation reserves 固定资产 Fixed assets 房屋 Bui

7、lding 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 机器设备减值准备 Machinery equipment depreciation reserves 工程物资 Project goo

8、ds and material 专用材料 Special-purpose 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

9、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 Assetsdepreciation reserves 专利权减值准备 Patent

10、 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 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 二

11、、负债类 Liability 短期负债 Current liability 短期借款 Short-term borrowing 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable 预收账款 Deposit received 代销商品款 Proxy sale goods revenue 应付工资 Accrued wages 应付福利费 Accrued welfarism 应付股利 Dividends payable 应交税金 Tax payable 应交增值税 value a

12、dded tax payable 进项税额 Withholdings on VAT 已交税金 Paying tax 转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction 销项税额 Substituted money on VAT 出口退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid VAT changeover 未交增值税 U

13、npaid VAT 应交营业税 Business tax payable 应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable 应交土地增值税Increment tax on land value payable 应交城市维护建设税 Tax for maintaining and building cities payable 应交房产税 Housing property tax payable 应交土地使用税 Tenure tax payable 应交车船使用税 Vehicle a

14、nd vessel usage license plate tax(VVULPT) payable 应交个人所得税 Personal income tax payable 其他应交款 Other fund in conformity with paying 其他应付款 Other payables 预提费用 Drawing expense in advance 其他负债 Other liabilities 待转资产价值 Pending changerover assets value 预计负债 Anticipation liabilities 长期负债 Long-term Liabilitie

15、s 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 应付债券 Bonds payable 债券面值 Face value, Par value 债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay 一

16、年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 递延税款 Deferral taxes 三、所有者权益类 OWNERS'' EQUITY 资本 Capital

17、 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paid-up capital 实收股本 Paid-up stock 已归还投资 Investment Returned 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 currenc

18、y 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 expension fund 利润归还投资 Profits capitalizad on return of investment 利润 Profits 本年利润 Current year profits 利润分配 Profit distri

19、bution 其他转入 Other chengeover 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 capitalizad on re

20、turn 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 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 未分配利润 Undistributed profit 四、成本类 Cost 生产成本 Cost of manufacture 基本生产成本 Base cost of

21、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 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Corres

22、pondence 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

23、耗 Article of consumption 劳动保护费 Labor protection fees 季节性停工损失Loss on seasonality cessation 劳务成本 Service costs 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 Wrappa

24、ge 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 co

25、untry 其他补贴收入 Other subsidize revenue 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage 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 charg

26、es 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 mater

27、ial 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 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

28、 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 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费

29、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

30、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 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

31、 intangible assets 固定资产盘亏 Fixed assets inventory loss 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 课文单词acceptance 承兑Account 帐,帐户Account form 账户式accountant 会计员Accounting equation 会计等式Accounting system 会计系统,会计制度Accounting period 会计分期Accounting

32、process 会计程序accounting 会计accounts payable 应付账款accounts receivable 应收账款accrual 应计accrual basis 权责发生制accrued asset 应计负债accrued liability 应计负债accumulated profits 累积利益additional paid-in capital 股本溢价adjusting entry 调整记录adjustment 调整adjusted trial balance 调整后的试算平衡表adjunct account 附属账户administration expens

33、e 管理费用administrative overhead 管理间接费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约aging receivable 应收账款账龄分析allotments 分配数allowance 津贴allowance for doubtful accounts 坏账准备amalgamation 合并American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会amortization 摊销amortized

34、 cost 摊余成本annuities 年金annual report 年度报告applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程Articulation 勾稽关系Arms length transaction 公平交易assessment 课税Assets 资产Associating cause and effect 因果关系At par 平价attorney f

35、ee 律师费Audit 审计auditor 审计员availavle-for-sale-security可供出售证券availavle-for-sale investments 可供出售投资average cost 平均成本法average 平均数bad debt 坏账balance between benefit and cost 权衡成本效益Balance sheet 资产负债表balance 余额bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft

36、银行汇票bank loan 银行借款bank overdraft 银行透支bank statement 银行对账单bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill of exchange 汇票bill of lading 提单bill 票据bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利 奖金book value 账面价值bookkeeper 簿记

37、员bookkeeping 簿记borrowing 借款branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算Business entity 企业个体by-product sales 副产品销售by-product 副产品callability 可赎回（优先股）callable bonds 可提前赎回债券capital 股本capital income 资本收益capital outlay 资本支出capital stock certificate 股票Capital sto

38、ck 股本Capitalize 资本化Carrying amount 账面价值carried down 移后carried forward 移下页cash account 现金账户cash and cash equivalent 现金及现金等价物cash basis 现金收付制cash book 现金账cash discount 现金折让cash dividend 现金股利cash equivalents 现金等价物cash flow assumption 成本流转假设Cash flow prospects 现金流量预测Cash flow statement 现金流量表cash in bank

39、 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cash short and over 现金尾差cash 现金cashier 出纳员cashiers check 本票Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书certificate of deposit 存款单折certificate of indebtedness 借据Certificate P

40、ublic Accountant注册会计师certified check 保付支票certified public accountant 会计师charge for remittances 汇水手续费charges 费用charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entry 结账纪录 结账分录closing stock 期末存货closing the book 结账columnar journal 多栏日记账comb

41、ination 联合commission 佣金commodity 商品common stock common shares ordinary shares普通股company 公司comparability 可比性completeness 完整性compensation 赔偿compound interest 复利compound instrument 混合工具comprehensive income 综合收益consideration 对价consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表con

42、solidated profit and loss account 合并损益表consolidated financial statements 合并财务报表consolidation 合并construction cost 营建成本construction revenue 营建收入confimatory role 确认作用contra account 抵减账户contract 合同control account 统制账户convertibility 可转换（优先股）copyright 版权Corporation 公司cost 成本Cost accounting 成本会计External us

43、ers 外部使用者Cost flow assumption 成本流假设cost of labour 劳工成本cost of manufacture 制造成本cost of production 生产成本cost method 成本法cost of sales 销货成本cost price 成本价格Cost principle 成本原则Count 盘点 盘存credit note 收款通知单credit 贷方Creditor 债权人creditor 债权人crossed check 横线支票cumulative 累积（优先股）current account 往来活期账户current asset

44、 流动资产current cost 现行成本current liability 流动负债current profit and loss 本期损益current item 流动负债capital reserve 资本公积dealer 经销商declaration date 股利宣告日debit 借方debt 债务debtor 债务人deed 契据deferral 递延deferred assets 递延资产deferred expense 待摊费用deferred liabilities 递延负债deferred revenue 递延收入Deflation 通货紧缩delivery expens

45、e 送货费delivery order 出货单delivery 交货demand draft 即期汇票demand deposit 活期存款demand note 即期票据demurrage charge 延期费department store 百货商场deposit slip 存款单deposit in transit 在途物资deposit to guarantee contract performance 合同履行保证金deposit 存款depreciation amount 应计折旧额depreciation 折旧derecognize 终止确认direct cost 直接成本dir

46、ect labour 直接人工direct material 直接材料direct method 直接法director 董事Disclosure 批露discount on purchase 进货折扣discount on sale 销货折扣discount rate 折现率discount 折扣discontinued operation 终止营业dishonoured check 退票dissolution 解散distribution cost 销售费用dividend payable 应付股利dividends receivable 应收股利dividend 股利documentar

47、y bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益economic entity 经济实体effective interest rate method 实际利率法endorser 背书人enterprise 企业entertainment 交际费entry 分录equipment 设备equity 权益equity method 权益法equity investment 权益投资

48、estate 财产estimated cost 估计成本estimated residual value 预计残值estimates 概算exchange loss 兑换损失exchange 兑换expenditure 经费Expenses 费用extension 延期face value 票面价值factor 代理商fair value 公允价值fair market value 公允市价faithful representation 如实反映Financial Accounting Standards Board 财务会计准则委员会Financial accounting 财务会计Fina

49、ncial asset 金融资产Financial activities 筹资活动Financial cost 财务费用Financial forecast 财务预测Financial instrument 金融工具Financial statement 财务报表Financial position 财务状况financial year 财政年度financing activities 筹资活动finished goods 产成品finished parts 制成零件first-in，first-out 先进先出法fixed asset 固定资产fixed cost 固定成本fixed dep

50、osit 定期存款fixed expense 固定费用fixed production overhead 固定制造费用fixed or float interest rate 固定或浮动利率foreman 工头forecast 预测foreign currency translation adjustment 外币折算差额franchise 专营权framework for the preparation and presentation of financial statements编报财务报表的框架freight 运费funds 资金furniture and fixture 家俬及器具g

51、ain 利益general expense 总务费用general ledger 总分类账General accepted accounting principles 公认会计原则Generally purpose financial statements 通用目的财务报表General-purpose information 通用目的信息Going-concern assumption 持续经营假设Going concern 持续经营goods in transit 在运货物goods 货物goodwill 商誉goods&service tax 货物和劳务税Government A

52、ccounting Office 政府会计办公室government bonds 政府债券gross amount 总额gross profit 毛利gross price method 总价法guarantee 保证guarantor 保证人historical cost 历史成本held on freehole 拥有所有权held on leasehold 拥有使用权held-to-maturity investments 持有至到期投资idle time 停工时间identifiable 可辨认impairment 减值import duty 进口税immediate recogniti

53、on 立即确认income 收入income from joint venture 合营收益income from sale of assets 出售资产收入Income statement 损益表 利润表Income summary account 本年利润账户income tax 所得税indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indirect taxation 间接课税indirect method 间接法indorsement 背书Inflation 通货膨涨installment 分期付款installmen

54、t sales 分期收款销售Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会insurance 保险intangible asset 无形资产Integrity 整合性inter office account 内部往来interest-bearing 带息interest rate 利率interest received 利息收入interest 利息Internal auditing 内部审计Internal control structure 内部控制结构Internal generated 自创Internal Revenue Service 国内收入署International accounting standard board (IASB)国际会计准则理事会 Internal users 内部使用者intrinsic value 内在价值inventory 存货Investing activities 投资活动investment income 投资收益investment proper