专业会计英语单词 (1)

1、拜a plant ledge盎柏厂厂分类账唉a rule of thu把mb芭艾拇指法则，经验规律阿accelerated d版epreciation m昂ethod爸板加速折旧法唉Accounting P颁rinciples Boa拜rd胺扒会计原则委员会颁accounting co扮ntrol拌瓣会计控制班accounting cy坝cle邦霸会计循环隘accounting en搬tity颁板会计实体邦accounting eq澳uation唉捌会计方程式岸accounting pe蔼riod邦胺会计期间八accrual basis傲蔼权责发生制accruals应计项目般accrued e

2、xpen碍se/revenue奥昂应计费用/收入acquire并购搬acquisition 伴把取得绊adjusting pro矮cedure氨碍调整程序碍administrativ袄e control 八八管理控制敖administrativ矮e expense敖哎管理费用advance 预付款暗advice slip稗靶通知单奥affiliated co暗mpanies鞍白关联公司aggregate合计的霸aging schedul肮e鞍挨账龄分析表align调准，使成一线巴allowance for敖 uncollectibl吧e accounts绊跋备抵坏账埃allowance met

3、艾hod扒奥备抵法白alternative哎扮可供选择的八American Inst吧itute of Cert挨ified 把蔼amortization拔瓣摊销拜annual intere艾st rate拜瓣年利率哎apportion拜搬分配，摊配拔appropriation绊败分拨approve批准把arrearage 板隘拖欠款啊assets turnov巴er拔颁资产周转率拔assignment of败 responsibili般ty爱埃分派责任疤attorneys fe捌e皑氨律师费attribute属性柏authorized st坝ock罢皑额定股本唉average colle扒c

4、tion period吧佰平均收账期柏average/histo鞍rical exchang懊e rate扮翱平均/历史汇率八bad debts exp爸ense叭靶坏账费用（票据）埃bank deposit颁拔银行存款叭bank reconcil埃iation般芭银行往来调节表佰bank statemen败t吧吧银行对账单bearer持票人betterment改良哎bid and offer疤 price敖翱买入卖出价爸book value岸胺账面价值颁calendar year岸 蔼傲日历年度八calendar-year翱爸日历年度搬capital contr蔼ibuted白捌实收资本哀c

5、apital contr凹ibution 拔盎资本投入澳capital raisi按ng capability霸挨筹集资本的能力艾carrying valu耙e暗哀置存价值拜cash basis安隘收付实现制埃cash budget柏败现金预算伴cash dividend翱凹现金股利巴cash on deliv皑ery瓣奥库存现金瓣cash receipts霸/disbursement隘s journal佰暗现金收入/支出日记账熬casualty loss敖熬事故损失隘catastrophic爱百大灾难的搬certified pub伴lic accountan肮ts案袄注册会计师斑check

6、registe奥r鞍颁支票登记簿耙check stub哀邦支票存根凹classificatio懊n and sorting般 霸瓣分类整理霸closing proce瓣dure拌败结账程序斑common stock八按普通股爱competent per班sonnel唉伴称职的人员扒complex capit斑al structure岸扮复杂资本结构凹conservative跋哎稳健的跋constructed a懊ssets佰袄建造资产昂contingent li吧ability俺唉或有负债岸continuity of癌 existence隘跋存在的连续性啊contra accoun办t哀啊对抵

7、账户八convertibilit暗y into cash搬坝可兑换性convertible d八ebt稗碍可转换债券吧convertible p疤referred stoc阿k挨佰可转换优先股懊correction of案 prior period盎 inventory er拔ror把鞍前期盘存差错订正白cost of goods般 available fo碍r sale伴百可供销售的商品成本靶cost structur绊e瓣艾成本结构哀cost-profit d斑ata搬班成本效益数据班cost-to-retai白l price perce碍ntage暗半成本对零售价比率坝count dec

8、ree隘挨法庭判决颁credit memo懊鞍贷项通知单，贷记通知单搬credit standi绊ng 氨阿信用地位疤credit term跋翱赊账条件按cumulative ba霸lance摆半累计余额跋current fair 邦value捌皑现时公允价值半current rate 扳method俺袄现行汇率法暗current ratio半鞍流动比率挨current-noncu按rrent method 把办流动与非流动项目法胺custodianship稗瓣保管工作custody保管 扒customary mat吧ters搬癌惯常业务鞍debenture bon捌ds扳昂信用公司债阿deb

9、it memo拔癌借项通知单debtor债务人唉deferrals版按递延项目柏deferred cred爱it柏懊延期贷项罢denominate 安百标价depletion折耗按depreciation 岸asset搬绊应折旧资产暗design costs拜伴设计成本凹deterioration拔凹自然损坏把direct write-罢off method斑罢直接销账法艾direct/indire耙ct quote佰颁直接/间接标价法discount贴现蔼discount on n氨ote payable癌碍应付票据贴现dishonor拒付dispose处置，清理哎disposition d

10、办ata伴暗清理数据哀dividend payo瓣ut ratio笆鞍股利支付率耙dividend yiel疤d安凹股利获取率傲double-declin俺ing-balance m按ethod碍双倍递减余额法安double-entry 疤bookkeeping s颁ystem氨哎复式记账法draft汇票draw up开立票据跋earnings per 捌share of comm安on stock捌敖普通股每股收益额芭eff蔼e巴ctive interes疤t method疤邦实际利息法elapse（时间）过去敖endorsement 巴般背书败enter contrac拔t颁案缔结契约en

11、umerate列举啊equity ratio扒懊权益比率埃equivalent 按澳同等的翱error correct叭ion颁澳错误订正estate不动产敖estimating in伴ventories皑佰估计存活的毛利法颁excess of par扒 value over a疤mount paid埃跋面值超过缴入资本的部分疤exclusive pri绊vilege半摆专有权利懊expenditure罢班权益的做法澳extension盎碍算出或转来的金额extensive广泛的叭extraordinary拔 items办扮非常项目瓣F.O.B.安 唉destination傲捌目的地交货，到达

12、站交货败F.O.H .shippi埃ng point鞍安发运地交货face value面值factor代替扳fair value碍捌公允价值feasible行得通的笆federal incom暗e tax withhol癌ding payable安芭应付预扣联邦所得税搬Federal Insur颁ance Contribu啊tions Acts搬搬联邦社会保险税法搬Federal Unemp斑loyment Tax A氨ct办扒联邦失业税法澳federal unemp把loyment tax p傲ayable癌版应付联邦失业税办financial exe懊cutives把爱财务经理罢finan

13、cial inc暗ome and expen坝se扳吧财务收益和费用翱financing act扒ivities鞍柏筹资活动安fiscal year氨背财务年度艾fist-in,哀 瓣fist-out哀哎先进先出法罢flow of costs霸拔成本流动阿flow of goods矮半商品流动footing总额盎forward excha瓣nge gains or 昂losses傲矮期汇合同斑fraction/nume颁rator/denomin罢ator摆版分数/分子/分母爱freight colle柏ct败碍货到收运费把freight prepa碍id敖疤运费预付靶fully dilute

14、d跋 earnings per安 share拔每股完全稀释收益额案gain on sale 八of fixed asse扒ts埃扳固定资产出售利得gauge评估阿general journ稗al绊把普通日记账吧going concern搬翱持续经营版gross profit 稗on sales盎板销售毛利holder持票人澳hospital insu敖rance premium盎s pay able罢耙应付医疗保险费immune免受影响的伴impart econom安ic data凹拌披露经济数据叭imprest氨靶预付的，定额备用的扳in the final 巴ana班l巴ysis半挨归根到

15、底，总之盎income tax re颁porting拌吧所得税申报艾individual em啊ployee earnin拌gs records挨奥雇员个人工薪纪录柏information r爸eturn拌敖资料申报单翱intangible as败sets翱阿无形资产瓣intere碍s安t allowance扮伴利息补贴百interest bear耙er岸白计息的扳interim finan哀cial statemen摆t捌袄中期财务报表般interim mecha埃nical check办啊中间性的手工操作检查俺inventory cov胺erage阿扮利益保障范围拜inventory pr

16、o懊cedure 捌胺盘存程序伴inventory tur按nover盎背存货周转率疤investing act肮ivities癌鞍投资活动爸invoice regis盎ter 瓣罢发票登记簿IOU借据跋irregulation氨靶不正当行为罢issued stock摆摆已发行股本唉journalize胺懊做分录leasehold租赁权罢legal jurisdi摆ctions拌疤法定管辖范围癌legal restric摆tions吧鞍法律约束摆limited partn拜ership把爸有限合伙翱liquidation v半alue百碍清算价值敖liquidity鞍搬变现能力皑list of

17、 check爱s八奥支票目录澳loss from dou爸btful account俺s熬耙疑/呆帐损失碍loss from unc埃ollectible ac坝counts笆拔坏账损失懊lubrication懊柏加润滑油maintenance按笆维修澳market value跋把市场价值跋maturity date昂背到期日霸measuring uni叭t懊办计量单位memoranda备忘录唉misappropriat芭ion瓣盎挪用搬miscellaneous翱 expense八板杂项费用胺monetary asse颁ts and liabil绊ities案癌货币性资产与负债拔moneta

18、ry-nonm摆onetary metho背d碍疤货币性与非货币性项目法吧money order 岸捌汇票拜mort氨gage payable巴版应付抵押借款mortgage抵押斑multinational隘 company哀颁跨国公司俺n搬o爱rmal rate of 搬return懊埃正常盈利率绊negotiable爱靶可流通的坝nominal inter哎est rate碍案名义利率拜nontaxable en挨tity绊奥非纳税主体凹note receivab扳le discounted伴肮应收票据贴现NSF存款不足邦obsolescence熬板过时捌on demand艾安（票据）即期

19、（支付）澳one-transacti阿on perspectiv昂e暗敖单项交易观点唉open accounts埃鞍往来帐户扒operating act爸ivities碍板经营活动拜operating per搬formance巴肮经营业绩版organization 安costs肮胺开办费outside entit碍y把芭外部实体澳outstanding c敖heck隘八未兑付支票办outstanding s颁tock哎隘外发股本overdraft透支overdrew透支按overtime pay稗罢加班工资版paid-in capit百al from treas岸ury stock霸伴出售库存

20、股份缴入资本皑paid-in capit拌al in excess 皑of par value凹把超过面值的缴入资本皑paid-in capit皑al in excess 八of stated val岸ue把般超过设定价值的缴入资本par value面值阿participating胺 stock啊罢参与分配的优先权盎pay envelope 皑拜工薪带般pay period岸叭工薪支付期肮payroll accou搬nting 拌靶工薪会计昂payroll payab八le扳摆应付工薪把payroll regis啊ter 蔼拌工薪登记表癌payroll tax暗凹工薪税perforate穿孔于

21、皑periodic 拔i百nventory syst拌em岸笆定期盘存制邦perishable哀伴易腐坏的拜perpetual inv翱entory system办鞍永续盘存制斑physical inve昂ntory counts搬扒实物盘点阿plausible埃懊看来有理由的pledge保证，抵押跋pluged figure案芭轧算金额办post-closing 唉trial balance啊翱结账后试算表哎postdated che哀ck 背坝远期支票按posting refer伴ence阿爸过账记号柏pound sterlin斑g懊般英镑蔼preferre颁d搬 stock白佰优先股皑p

22、referred div般idend coverag斑e懊斑优先股利保障范围premium溢价肮price-earning爱 ratio俺搬市盈率白primary earni安ngs per share罢俺每股原先收益额proceeds实得收入碍productivity 吧ratio百笆生产能力比率扮profitability皑胺盈利能力颁promissory no敖te胺矮本票，期票property 动产property tax 扮payable背按应付财产税凹prospective肮佰预期的，未来的芭protest fee澳霸拒付证书费癌Public Accoun胺tants拔把美国注册会

23、计师协会扮purchase invo颁ice 隘疤购货发票阿purchase orde按r班敖订货单鞍purchase requ哀isition 伴艾请购单背qui绊c摆k ratio傲跋速动比率靶rate of infla半tion哀吧通货膨胀率阿rate of r拌e啊turn on commo懊n stockholder俺s equity瓣癌普通股股东权益收益率矮rate of retur瓣n俺斑报酬率瓣realty agency佰哎房地产经纪人安（房地产，不动产）拔receiving rep瓣ort暗埃收货单邦recognization般 value俺把确认价值叭recognize a

24、n 半impairment lo办ss摆疤确认减值损失瓣（消弱、损失）吧reconciliatio敖n method叭癌调节法捌（reconcile调节）芭record of ori把ginal entry暗懊原始记录簿按registration 俺fees伴凹注册费邦regular rate 绊of pay瓣正常工资率瓣regulation an班d supervision爸八法规与监督remarks备注remit汇款，付款吧replenishment跋佰补充residual剩余的retrieval 追溯胺returned item熬盎退回项目胺reversing ent扮ry昂绊转会分录拜

25、routine trans胺fers皑办正式转让疤salary allowa版nce坝扳薪金补贴搬sales on cred懊it terms爸肮赊销熬salvage value罢拔残值跋savings bonds邦 deductions p背ayable瓣背应付购买储蓄债券扣款scrutiny仔细检查矮secured bonds岸鞍有担保债券security exch笆ange败拔证券交易所segregate分开肮selling expen碍se 艾阿销售费用唉semiannually拔案半年的碍separate lega绊l entity矮绊独立法律主体熬separation of背 ac

26、countabili皑ty昂爱会计责任啊sharing agree半ment叭蔼分配协议熬short-term li翱quidity绊板短期偿债能力皑simple capita案l structure凹邦简单资本结构摆sinking fund绊爸偿债基金板source docume霸nt案阿原始凭证矮special journ熬al 碍袄特种日记账俺specific iden柏tification吧俺具体辨认霸specific paye搬e拜埃指定收款人哀spot/closing/阿current/cross伴 rate氨叭即期/期末/现时/套算汇率班state unemp稗l哎oyment

27、tax pa艾yable笆搬州失业税补贴岸stated value绊盎设定价值按statement of 隘cash flow胺背现金流量表氨Statement of 跋Financial Acc按ounting Stand白ard版艾财务会计准则公告碍statement of 叭owners equit柏y熬拜业主权益表爱stock dividen把d 敖佰股票股利办stock dividen稗d to be issue扮d搬柏待发行股票股利斑stock option氨霸股票期权敖stock warrant坝s班吧认股权八straight-line邦 method隘埃直线法strata层，级

28、耙style-affecte班d哎奥受式样影响的暗subdivision邦半分支暗subscription柏坝预定阿subsidiary蔼百子公司隘subsidiary le傲dger盎背辅助分类账笆sum-of-the-ye皑ars-digits m芭ethod暗爱年数总和法皑sundry accrua半ls把按其他应计费用办sundry item澳隘其他项目佰surpluses/def隘icits摆颁顺差/逆差白susceptible佰邦易受影响的俺tax returns拔纳税申报单白t唉r按easury stock巴佰库存股本笆temporal meth稗od皑半时间量度法板tempor

29、ary acc隘ounts安捌临时性账户拌the gross pro懊fit method of吧 半白transaction隘搬交易，会计事项颁transferabili白ty of ownersh搬ip斑颁股权转让暗translation g哎ains and loss翱es八疤折算损益办two-column ac鞍count颁罢两栏式账户巴uncollectible芭 accounts exp板ense伴笆坏账费用（账款）爸undistributed盎 earnings颁爸未分配收益暗Unit form Lim板ited Partners爸hip Act摆邦统一有限合伙法版units-o

30、f-prod颁uction method八俺产量法袄verification肮翱验证安voucher regis拔ter败绊应付凭单登记簿百voucher syste百m袄艾应付凭单制背wage-bracket 翱table扳岸工资-税级表warrant 使有理由跋weighted aver靶age奥瓣加权平均withhold预扣般without recou笆rse暗澳无追索权 A部AAA 美国会计学会Abacus 算盘杂志abacus 算盘癌Abandonment 废吧弃,报废;委付绊abandonment v颁alue 废弃价值八abatement 碍胺减免白隘冲销捌ability to

31、se斑rvice debt 偿债傲能力巴abnormal cost扮 异常成本碍abnormal spoi巴lage 异常损耗俺above par 超过票胺面价值岸above the lin奥e 线上项目耙absolute amou矮nt 绝对数,绝对金额碍absolute endo傲rsement 绝对背书柏absolute inso凹lvency 绝对无力偿付颁absolute prio办rity 绝对优先求偿权办absolute valu坝e 绝对值absorb 摊配,转并版absorption ac耙count 摊配账户,转并袄账户扮absorption co捌sting 摊配成本计算

32、法abstract 摘要表abuse 滥用职权耙abuse of tax 伴shelter 滥用避税项颁目芭ACCA 特许公认会计师公挨会板accelerated c隘ost recovery 巴system 加速成本收回蔼制度熬accelerated d皑epreciation m伴ethod 加速折旧法,快埃速折旧法肮acceleration 澳clause 加速偿付条款板,提前偿付条款白acceptance 百拌承兑百按已承兑票据般氨验收叭acceptance bi把ll 承兑票据笆acceptance re澳gister 承兑票据登记败簿啊acceptance sa跋mpling 验收

33、抽样把access time 存爱取时间白accommodation奥 融通按accommodation摆 bill 融通票据绊accommodation鞍 endorsement 爸融通背书背account 拔靶账户,会计科目懊蔼账簿,报表巴澳账目,账项跋碍记账霸accountabilit鞍y 经营责任,会计责任斑accountabilit鞍y unit 责任单位稗Accountancy 耙会计杂志艾accountancy 会背计啊accountant 会计俺员,会计师白accountant ge摆neral 会计主任,总会巴计把accounting in挨 charge 主管会计师肮acc

34、ountant,s 版legal liabili颁ty 会计师的法律责任柏accountant,s 白report 会计师报告霸accountant,s 鞍responsibilit艾y 会计师职责版account form 阿账户式,账式拔accounting 碍芭会计蔼哀会计学爱accounting as拌sumption 会计假定爱,会计假设办accounting ba盎sis 会计基准,会计基本芭方法翱accounting ch扳anges 会计变更霸accounting co背ncept 会计概念拔accounting co柏ntrol 会计控制坝accounting co罢nven

35、tion 会计常规阿,会计惯例疤accounting co捌rporation 会计公俺司百accounting cy般cle 会计循环矮accounting da暗ta 会计数据扮accounting do伴ctrine 会计信条accounting do颁cument 会计凭证爱accounting el啊ements 会计要素霸accounting en疤tity 会计主体,会计个瓣体背accounting en八try 会计分录颁accounting eq爸uation 会计等式巴accounting ev罢ent 会计事项爸accounting ex百posure 会计暴露,会俺计暴

36、露风险扒accounting fi埃rm 会计事务所Accounting Ha挨ll of Fame 会计昂名人堂背accounting ha爱rmonization 会拔计协调化坝accounting id袄entity 会计恒等式跋accounting in把come 会计收益肮accounting in芭formation 会计信耙息胺accounting information sys埃tem 会计信息系统办accounting in盎ternationaliz耙ation 会计国际化捌accounting jo罢urnals 会计杂志碍accounting legislation 会

37、计法澳规敖accounting ma靶nual 会计手册邦accounting ob扳jective 会计目标按accounting pe白riod 会计期爱accounting po般licies 会计政策稗accounting po白stulate 会计假设版accounting pr搬actice 会计实务岸accounting pr拌inciple 会计原则斑Accounting Pr阿inciple Board般 会计原则委员会半accounting pr案ocedures 会计程序八accounting pr瓣ofession 会计职业哎,会计专业爸accounting ra搬te of return 敖会计收益率翱accounting re把cords 会计记录,会计胺簿籍熬Accounting Re佰view 会计评论扮accounting ru阿les 会计规则背Accounting Se般ries Release 挨会计公告文件爱accounting se搬rvice 会计服务绊accounting so奥ftware 会计软件澳accounting st拜andard 会计标准,会熬计准则俺account