2022年会计专业英语词汇汇编

1、会计专业英语词汇20XX年 3 月 6 日 15:12:12政治风险票political risk 心re-invoicing 再开中center现 代 管 理 会 计 专 门 方 法计special methods of modern management accounting modern management 现代管理会accounting提前与延期支付 Leads and Lags 特许权使用管理费 fees and royalties 跨国资本成本的计算 the cost of capital for foreign investments 跨国运转资本会计 multinationa

2、l working capital management 跨 国 经 营 企 业 业 绩 评 价 multinational performance evaluation经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure国际投资决策会计 国际投资决策会计 国际存货管理 股利转移 公司内部贷款 冻结资金转移 冻结资金保值 调整后的净现值foreign project appraisal foreign project appraisal i

3、nternational inventory management dividend remittances inter-company loans repatriating blocked funds maintaining the value of blocked funds adjusted net present value 配比原则 matching旅游、饮食服务企业会计accounting of tourism and service 施工企业会计 民航运输企业会计 enterprises 企业会计 商品流通企业会计 权责发生制原则accounting of constructio

4、n enterprises accounting of civil aviation transportation business accounting accounting of commercial enterprises accrual basis 农业会计accounting of agricultural enterprises with foreign 实现原则realization principle 历史成本原则principle of historical cost 外 商 投 资 企 业 会 计accounting of enterprises investment 通用

5、报表 all-purpose financial statements 铁 路 运 输 企 业 会 计 accounting of rail way transportation enterprises 所有者权益 owners equity 所有者权益 owners equity 实质量于形式 substance over form 修正性惯例 principle of exceptions 信 息 系 统 论 information system perspective 相 关 性 原则 relevance微观会计 micro-accounting 客观性原则 objectivity可比性

6、原则 comparability 谨慎性原则 prudence 金融企业会计 accounting of financial institutions 交 通 运 输 企 业 会 计 accounting of communication and transportation enterprises 建设单位会计科accounting of construction units science 记账本位币recordingcurrency 计量属性measurement attributes 及时性原则timeliness 货币计量monetary measurement 会计准则accoun

7、ting standards 会计主体accounting entity 会计职业道德accounting professional ethics 会计职能functions of accounting 会计预测accounting forecasting 会计要素accounting element 会计研究accounting research 会计学体系accounting system会计学 会计信息 会计任务 会计人员 会计确认 会计目标 会计理论结构 会计理论 会计控制 会计决策accounting accounting information targets of account

8、ing activities accounting personnel accounting recognition accounting objective theoretical structure of accounting accounting theory accounting control accounting decision making 会计监督accounting supervision假设accounting 会计assumption会计记录accounting records 观会会计计量accounting measurement 会计机构accounting de

9、partment 会计环境accounting environment会计核算financial accounting 会计管理体制system of accounting administration 会计分期accounting periods 会计对象accounting object 会计等式accounting equation 会计本质nature of accounting 会计报表accounting statements宏计macro-accounting between 会计accounting 汇总报表combination statements 划 分 资 本 性 支

10、出 与 收 益 性 支 出 原 则distinguishment capital expenditure and revenue expenditure 合并报表工consolidated financial statements management tool 管理活动论management activities perspective 管理会计management accounting 管理具论perspective股份制企业会计 accounting of stock companies 公认会计原则 generally accepted accounting principle, GA

11、AP 公共会计 public accounting 工业会计 accounting of industrial enterprises 个别报表 individual statements 高新技术企业会计 accounting of high technology enterprises 负债 liability费用 expense 反馈价值 feedback value 对 外 经 济 合 作 企 业 会 计 accounting of foreign economic cooperation enter prises 对外报表 external statements 对内报表 inter

12、nal statements 一致性原则 consistency 艺术论 art perspective 房地产开发企业会计accounting of real estate enterprises 邮电通信企业会计 enterprises accounting of post and telecommunication 预测价值 forecast value 真实与公允 true and fair view持续经营 going concern 成本报表 cost statement 财务会计原则 financial accounting principles 财务会计概念框架 financi

13、al accounting conceptual framework 财务会计 financial accounting 政府及非营利组织会计 governmental and non-profit organization accounting 重要性原则 materiality 专用报表 special purpose financial statements 资产 assets 资金funds movement of funds资金运动财务报告financial report fixed 财务报表要素elements of financial statements 财务报表financi

14、al state 币值稳定假设constant-dollar assumption 保险企业会计accounting of insurance companies 收入的确认recognition of revenue 公司债券发行价格corporate bond issuing price 固定资产折旧depreciation assets可转换债券 convertible bonds 公司债券利息摊销加速折旧法accelerated depreciation methods营业外收支净额公司债券利率建interest rate on debenture in 应收账款出借assignmen

15、t of accounts receivable 无担保债券debenture bonds 后进先出法last-in, first-out, LIFO 其他货币资金discount on notes payable 应付票据贴现先进先出去first-in, first-out缩写 FIFO 在发工程constructions process固定资产更换与改良 assets improvements and replacements of fixed 实地盘存制 periodic inventory system 收益总括观点 all-inclusive concept of income 损益

16、表法 可变现净值法 net realizable value 应付福利费 基本业务利润固定资产扩建 应收账款出售 或有负债 销货退回与折让 零售价格法 现金折扣additions of fixed assets sale or factoring of accounts receivable contingent liability sales returns and allowances retail method cash discount 特定履行法 其他业务利润公司债券股bonds payable stock 销售法sale method 应付票据notes payable 认权rig

17、hts固定资产修理 有担保债券 销售费用 应付股利 应收票据 无形资产 收款法 所得税 生产法repairs and maintenance of fixed assets mortgage bonds selling expenses dividends payable notes receivable intangible assets collection method income tax 流动负债current liabilities production method 计划成本核算废弃和生置法retirement and replacement method operating 盘

18、存法inventory method 流动资产current assets 购货折扣purchases discounts 商誉goodwill 应收账款accounts receivable 投资收益investment income 营业利润income预提费用 股本 capital stock 公司债券偿还 坏账 固定资产重估价 银行存款 固定资产redemption of bonds bad debts revaluations of fixed assets cash in bank fixed assets 利润总额 利益分配 profit distribution 应计费用 ac

19、crued expense 商标权 trademarks and trade names 全部履行法净利润付net income 润profit 应利payable未分配利润收益债券 利息资本化 预付账款 其他应收款 现金 公司债券发行 应付工资 实收资本 盈余公积income bonds capitalization of interests advance to supplier other receivables cash corporate bond floatation wages payable paid-in capital surplus reserves管理费用 土地使用权股

20、利 应交税金 负商誉 费用的确认 短期投资 短期借款 递延资产dividend taxes payable negative goodwill recognition of expense temporary investment short-term loans deferred charges 低值易耗品 low priced and easily worn articles 当期经营观点 current operating concept of income 待摊费用待核销基建支出 旧 待处理流动资产损失 待处理固定资产损失存货销售的影响 effects of inventory err

21、ors 折旧 旧 折旧方法 depreciation method 折旧率 depreciation rate 支出 payment 直线法 职工福利基金straight-line welfare fund 专项拨款【旧】专利权 patents 住房基金 housing fund 重置成本法 replacement costing专项物资 旧 专项资产【旧】专有技术 专营权 资本公积 资产负债表know-how franchises capital reserves balance sheet 资金占用和资金来源 旧 自然资源 存货 偿债基金 长期应付款 长期投资 长期借款 长期负债 财务费用

22、 拨定留存收益 标准成本法 变动成本法natural resources inventory sinking fund long-term payables long-term investments long-term loans long-term liability of long-term debt financing expenses appropriated retained earnings standard costing variable costing 比例履行法包装物版权 copyrights 汇总原始凭证 cumulative source document汇 总 记

23、账 凭 证 核 算 形 式 bookkeeping procedure using summary vouchers工作底稿working paper复式记账凭证multiple account titles voucher correction by 复式记账法Double entry bookkeeping 复合分录compound entry划线更正法drawing a straight ling 汇总原始凭证cumulative source document会计凭证accounting document 会计科目表chart of accounts 会计科目account title

24、 红字更正法correction by using red ink 会计核算形式bookkeeping procedures 过账posting 会计分录页式accounting entry loose-leaf 会计循环accounting cycle 会计账簿Book of accounts 活账簿book集合分配账户 clearing accounts计价对比账户 matching accounts 记账方法 bookkeeping methods 记账规则 recording rules 记账凭证 voucher 记账凭证核算形式 Bookkeeping procedure using

25、 vouchers 记 账 凭 证 汇 总 表 核 算 形 式 bookkeeping procedure using categorized account summary简单分录simple entry using summarized 结算账户settlement accounts结账closing account结账分录closing entry 借贷记账法debit-credit bookkeeping 局部清查partial check 卡片式账簿card book 跨期摊提账户inter-period allocation accounts 累计凭证multiple-record

26、 document联合账簿compound book 明细分类账簿subsidiary ledger 明细分类账户subsidiary account 盘存账存inventory accounts 平行登记parallel recording 全面清查complete check 日记总账combined journal and ledger日 记 总 账 核 算 形 式bookkeeping procedure journal 三式记账法triple-entry bookkeeping通 用 记 账 凭实账户real accounts 试算表trial balance 试算平衡trial b

27、alancing 收付记账法receipts-payment bookkeeping 收款凭证receipt voucher 损 益 表 账 户income statement accounts证general purpose voucher 通用日记账核算形式bookkeeping procedure using general journal 外来原始凭证 source document nbspfrom outside 现金日记账 cash journal 虚账户 nominal accounts 序时账簿 book of chronological entry 一次凭证 single-record document银行存款日记账 deposit journal 永续盘存制 perpetual inventory system 原始凭证 source document暂记账户 suspense accounts 增减记账法 increase-decrease bookkeeping 债权结算账户 accounts for settlement of claim债权债务结算账户 accounts for settlement of claim and debt 债务结算账户 accounts for settlement of deb