会计英语专业相关词汇

1、1The aaccounnting equattion aand thhe ballance sheettAccountting 会计Assets 资产Balancee sheeet 资产负负债表Bookkeeeping 笔记Budget 预算表Capitall 资本Creditoor 应付账账款Debtor 应收账款款Equity 股东基基金Horizonntal bbalancce sheeet 横式资产负负债表Liabiliities 负负债Verticaal ballance sheetts 竖式资产负负债表2The ddoublee entrry sysstem ffor assse

2、ts, liabbilitiies annd cappitalAccountt 帐户Credit 借方Debit 贷方Double entryy bookkkeepiing 复复式笔记3 The aasset of sttockPurchasses 购Returnss inwaards 销货货退回Returnss outwwards 购货货退出Sales 销货4 The eeffectt of pprofitt or lloss oon cappital and tthe doouble entryy systtem foor exppensess and revennuesDrawinggs

3、 提取Expensees 费用Profit 利润Revenuees 收入5 Balanncing off aaccounntsBalanciing thhe acccount 平平帐6 The ttrial balannceTrial bbalancce 试试算表7 Tradiing annd proofit aand looss acccountt: an introoductiionGross lloss 毛损损Gross pprofitt 毛毛利润Net losss 纯损损Net proofit 纯纯利Profit and lloss aaccounnt 损益帐Tradingg acco

4、ount 购购销帐Tradingg and profiit andd losss accoount 购购销损益帐8 Balannce shheetsCurrentt asseets 流流动资产Currentt liabbilitiies 流动负负债Fixed aassetss 固固定资产Long- tterm lliabillitiess 长期负负债9 Tradiing annd proofit aand looss acccountts andd balaance ssheetss: furrther consiiderattionsCarriagge inwwards 购物运费Carria

5、gge outtwardss 销物运费Final aaccounnts 结算帐户10 Accoountinng connceptssAccruall conccept 应计概念Businesss enttity cconceppt 商业个个体概念Consisttency 一致性Cost coonceptt 成本概念Dual asspect conceept 双面概念念Going cconcerrn conncept 继续经营营概念Materiaality 重要性Money mmeasurrementt conccept 价价值衡量概念念Objectiivity 客观性方方向/取向Prudenc

6、ce 审审慎性Realizaation conceept 发现利利润观念Subjecttivityy 主观性方方法/取向Substannce ovver foorm 实质性/确实性项目目Time inntervaal conncept 定期观观念Ture annd faiir 真实与公公平11 Bookks of origiinal eentry and lledgerrs Books oof oriiginall entrry 原原始分录本Cash boook 先进薄Generall jourrnal 普通日日记帐Generall ledgger 总分类类帐Impersoonal aacco

7、unnts 非人名名帐户Nominall accoounts 虚帐户Nominall ledgger 虚分类帐帐Personaal acccountss 人名帐帐户Privatee ledgger 私人分分类帐Purchasses joournall 购货日日记本Purchasses leedger 应付帐款款分类帐Real acccountts 实帐户Returnss inwaards jjournaal 销货货退回日记本本Returnss outwwards journnal 购货货推出日记本本Sales jjournaal 销货日日记本Sales lledgerr 应收帐帐款分类帐12

8、The bankiing syystemBank ovverdraaft 银行透支支Cheque book 支支票本Currentt accoount 来往帐户户Savingss accoount 储蓄户口口Depositt accoount 定期存款款Drawer 出出票人Endorseement 背背书Payee 受受款人Paying-in sllip 存款单Sample checkk 支票样本13 Cashh bookks Bank sttatemeent 银行结单Contra 对对冲Discounnts alllowedd 已给折扣扣Discounnts reeceiveed 已获折扣

9、扣Folio ccolumnns 参考帐页栏栏Postingg 过帐Bank ovverdraaft 银行透支支14 The saless jourrnal aand thhe salles leedgerSales iinvoicce 销货发票票Trade ddiscouunt 交易折扣15 The purchhases journnal annd thee purcchasess ledggerPurchasses innvoicee 进货发票票16 The returrns joournalls Credit note 贷项目通知知单Debit nnote 借项目通知知单Statemee

10、nt 结结单17 The journnalNarratiive 叙述18 The analyyticall pettty cassh boook andd the impreest syystemImprestt systtem 定额备用金金制度Petty ccash bbook 零用现金金本19 Coluumnar day bbooks Analysiis boook 分析帐本20 Compputerss and accouuntinggAccountting iinformmationn systtem (AAIS) 会计信息息系统Managemment iinformmationn sy

11、sttem (MMIS) 管管理资讯系统统Data baases 数据库库Spreadssheet 电子数数据表Personaal Datta (Prrivacyy) Orddinancce 个人资资料（隐私）条条例21 Deprreciattion oof fixxed asssets: natuure annd callculattionsAmortizzationn 摊销销，分期偿还还Depletiion 折耗耗Depreciiationn 折旧旧Inadequuacy 不足用Obsolesscencee 陈旧/陈废Reducinng ballance methood 递减减法Strai

12、ghht linne metthod 直线法23 capiital aand reevenuee expeendituure Capitall expeendituure 资本性支出出Revenuee expeendituure 收收益性支出24 bad debtss, proovisioons foor badd debtts, prrovisiions ffor diiscounnts onn debttorsBad debbt 呆帐帐/坏帐Provisiion foor badd debtts 呆帐准准备Provisiion foor disscountts 折扣扣准备25 otheer

13、 adjjustmeents ffor fiinal aaccounnts Accruedd expeense 应应计费用Prepaidd expeense 预付费用Revenuee owinng 应应收收益26 the valuaation of sttockAVCO 平均成成本FIFO 先进进先出法LIFO 后进进先出法Net reaalizabble vaalue 可实现现净值Sale orr retuurn 销货或退退回27 bankk recoonciliiationn stattementtsCredit transsfer 客户直接接存入Bank reeconciiliatiio

14、n sttatemeent 银行调调节表Direct debitts 直接扣数Dishonoored cchequee 拒拒付支票Standinng ordder 定期指示Unperseented chequue 未未兑现支票28 conttrol aaccounnts Controll accoount 统制帐户29 erroor nott affeectingg triaal ballance agreeement Castingg 加加总Compenssatingg erroor 相抵错误Error oof commmissiion 记帐错误误Error oof omiissionn 漏

15、帐错错误Error oof oriiginall entrry 原原始入帐错误误Error oof priinciplle 原则则错误30 susppense accouunts aand errrorsError oof traanspossitionn 位置置错误Suspensse acccount 暂记帐31 singgle enntry aand inncompllete rrecorddsStatemeent off affaairs 清算资资产负债表说说明书Statemeent off proffit 利润估估价表32 receeipts and ppaymennts acccou

16、ntts andd incoome annd exppenditture aaccounntsAccumullated fund 积积累基金Income and eexpenddituree 收益及费用用帐Receiptts andd paymments accouunts 资金收收支帐Subscriiptionns 会费Entrancce feee 入会费Surpluss 盈盈余Deficitt 亏损33 manuufactuuring accouuntsDirect costss 直接成本本Factoryy overrhead costss 间接制制造成本Manufaccturinng a

17、cccount 制造成本本帐Prime ccost 主要成本Producttion ccost 生产成本本Total ccost 总成本Work inn proggress 在造品34 depaartmenntal aaccounnts Contribbutionn 边边际利润Negativve conntribuution 边际亏损损35 parttnershhip acccountts: ann intrroducttionFixed ccapitaal acccountss 固定资资本帐户Fluctuaating capittal acccountts 浮动动资本帐户Interesst

18、on capittal 资本利利息Interesst on drawiings 提取利息息Limitedd parttner 有限责任合合伙人Partnerrship 合合伙Partnerrship salarries 合伙人人薪金36 gooddwillGoodwilll 商誉誉 Super pprofitts 超额利润37 parttnershhip acccountts: coontinuued reevaluaation of asssetsRevaluaation 重重估38 parttnershhip diissoluutionThe Garrner vv Murrray ruul

19、e 法庭案例例Dissoluution 解解散39 an iintrodductioon to the ffinal accouunts oof limmited liabiility compaaniesDebentuure 债券券Directoors 董事Dividennds 股股息Limitedd comppany 有有限公司Ordinarry shaares 普通股Prefereence ssharess 优先股Prelimiinary expennses 开办费Privatee comppany 私营有限公公司Public compaany 公众有限公公司Reservee accoo

20、unts 储备帐Shares 股份Bonus ssharess 红股40 purcchase of exxistinng parrtnersship aand soole trraderss busiinessBusinesss purrchasee 商业收收购Goodwilll on purchhase 收购商商誉Capitall reseerve oon purrchasee 收收购负商誉/资本储备Amalgammationn 合并41 cashh floww stattementts: ann intrroducttionCash fllow sttatemeent 现金金流量表Operatiing acctivitties 经营业务Returnss on iinvesttmentss and serviicing of fiin