会计英语词汇

Chapter1FinancialreportChapter1Resultofoperations经营成果Costaccounting本钱Resultofoperations经营成果Costaccounting本钱会计Accountant会计师，会计人员Accountinginformation会计信息Financialdata财务数据Business企业，经营，商业，业务Businesstransaction经济业务，经济交易Enterprise企业Economicinformation经济信息Businessorganization经济组织Financialactivity财务活动，筹资活动Profitability获利能力，盈利能力Endproduct最终产品Creditor债权人Performance业绩Favorable有利的Unfavorable不利的Accountingsystem会计系统，会计制度Financialcondition财务状况Investor投资人Tomakedecision制定决策Accountingprinciples会计原贝UBusinessactivity经济活动Accountingconcepts会计概念Financialaccounting贝才务会计Economicunit经济单位Owner业主，拥有者Governmentalagency政府机构General1yacceptedaccountingprinciples公认会计原那么Employ采用Prepare准备，编制Annualreport年度报告Stockholder股东Audit审计，审查，查帐Auditing审计，审计学Accountingrecords会计记录Publicaccountant公共会计师Fairness公正性，公允性Reliability可靠性Periodicaudit定期审计Corporation股份Internalauditor内部审计人员

短期投资出售收益Tangibleassets有形资产Furniture器具Property财产,（房）地产Transportationcost运输本钱Vandalism故意破坏他人财产的行为Customsduty关税Officefurniture办公器具Repairexpense修理费用Wearandtear磨损，耗损Netbookvalue账面净值Depreciationexpense折旧费用Originalcost原始本钱Expectedusefullife预计使用年限Residualvalue残值Depreciablecost应计折旧本钱Straight-linemethod直线摊销法Units-of-productionmethod产量法Sum-of-the-years-digitsmethod年数总和法Declining-balancemethod余额递减法Incometaxreturn所得税申报表Accelerateddepreciationmethod力口速Disposal清理，变卖Exchange置换，交换，交易Lossondisposaloffixedassets固定资产处理损失Profitondisposaloffixedassets固定资产处理收益Trade-inallowance折价物作价Short-termnotepayable短期应付票据Writtenpromise书面承诺Negotiable可转让的Endorsement背书Interest-bearingnote带息票据Substitution代替,替换Overdue过期的Principal本金Discountonnotepayable应付票据贴现Interestrate利率Contraliabilityaccount负债抵销账户折旧法折旧法折旧法Accruedinterest应计利息

Costdata折旧法Costdata本钱数据Costdata本钱数据Bookkeeping簿记ManagementaccountingCostdata本钱数据Bookkeeping簿记Managementadvisoryservice管理咨询服务Managementservice管理服务Taxaccounting税务会计Taxreturns纳税申报单，税单Budgetaryaccounting预算会计Internationalaccounting国际会计Internationaltrade国际贸易Not-for-profitaccounting非盈利组织会计Not-for-profitorganization非盈利组织Socialaccounting社会会计Measurement计量Chapter2Accountingpractice会计实务Accountingtheory会计理论Decline方针，指南Assumption假设Businessentity经济主体Accountingentity会计主体Economicactivity经济活动Double-entrybookkeepingsystem复试记账系统Entry分录，记录Singleproprietorship独资Partnership合伙Accountingpurpose会计目的Separateentity独立主体Asset资产Going-concern持续经营Historicalcost历史本钱Currentmarketvalue当前市场价值Accountingperiod会计期间Stab1e-monetary-unit货币计量单位Objectiveprinciple客观性原那么Operatingresult经营成果Costprinciple本钱原那么Actualcost实际本钱Bookvalue账面价值Equivalent当量，约当量Depreciation折I日Consistencyprinciple一贯性原贝UAccountingmethod会计方法Financialstatement财务报告Comparability可比性Materialityprinciple重要性原那么Conservatismprinciple谨慎性原贝URevenue收入Expense费用Costofgoods商品本钱Netincome净收入Netloss净损失Accrual-basis权责发生制Cash-basis现金收付制Journal日记账Realizationprinciple实现原见IMatchingprinciple配比原那么Recognize确认Transfer转让，转帐，过户Incomestatement收益表，损益表Full-disclosureprinciple充分揭示原那么ChaptersAccountingelement会计要素Accountingequation会计等式Liability负债Owners'equity业主权益，所有者权益Currentasset长期资产Long-termasset长期资产Operatingcycle经营周期Bankdeposit银行存款Short-terminvestment短期投资Long-terminvestment长期投资Accountsreceivable应收账款Notereceivable应收票据Prepayment预付款项Inventory存货Fixedasset固定资产Plantandequipment厂房和设备Intangibleasset无形资产Storefixtures店面装置Officeequipment办公设备Deliveryequipment运输设备Creditors'equity债权人权益Obligation责任，义务Debt债务Currentliability流动负债Long-termliability长期负债Short-timeloanspayable应付短期贷款Long-termloanspayable长期应付贷款Notespayable应付票据Accountspayable应付账款Accruedexpense应计费用Bondspayable应付债券

Long-termaccountingpayable长期应付账款Interest股份，利息Claim要求权Netassets净资产Capital资本Stockholder"sequity股东权益Costofgoodssold商品销售本钱Administrativeexpenses管理费用Sellingexpenses销售费用Financialexpense财务费用Occur发生Dividendpayable应付股利Retainedearnings留存收益Classification分类，分级Day-to-day随时Accounttitle账户名称Ledger分类帐Debitside借方Creditside贷方Charge借记，收取费用Memorandum摘要，备忘录Insert插入，嵌入，写入subgrouping子目，细目supplies物料用品prepaidexpenses预付费用facevalue面值check支票bankdraft银行汇票moneyorder汇款单debtor债务人bearer持票人salariespayable应付工资taxespayable应付税费interestpayable应付利息long-termnotespayable长期应付票据mortgagepayable应付抵押借款bondspayable应付公司债券drawing提款incomesummary收益汇总professionsfees职业服务费commissionsrevenues佣金收入interestincome利息收入chartofaccounts账户——览表executivesalaries主管人员薪金officesalaries办公人员薪金Cashonhand库存现金prepaidrent预付租金Cashonhand库存现金prepaidrent预付租金accumulateddepreciation累计折旧journal日记帐depreciationexpense折旧费用sales销售收入salesreturnsandallowance销售退回与折让purchasesreturnsandallowance贝勾买退回与折让Accountingcycle会计循环Accountingprocedures会计程序，会计方法Trialbalance试算平衡表Post-closingtrialbalance结算后试算平衡表Journalize做分录，记账Posttotheledger过入分类帐Assemble汇集Worksheet工作底表Adjustingentry调整分录close结账，结清，关闭ledgeraccounts分类账户generalledger总分类帐two-columnaccount两栏式账户sourcedocument原始凭证checkstub支票存根journalentry日记帐分录records（book）oforiginalentry原始记录簿transcribe抄录post过账，誉帐manually手工的chronological按时间顺序的enter登记,计入generaljournal普通日记账specialjournal特殊日记帐salesjournal销售日记帐purchasesjournal购买日t己帐cashreceiptsjournal现金收入日记帐cashdisbursementsjournal现金支出日记帐divisionoflabor分工Adjustingprocedures调整程序Accrual（basis）accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效

Insuranceexpense保险费用Prepaidinsurance预付保险费Suppliesexpense物料用品费Suppliesonhand在用物料Subscription预订Deferredcredit递延贷项Accruedsalariespayable应计应付工薪Accruedrevenue应计收入Closingentry结账分录Closingprocedure结账程序Temporaryaccount临时性账户，名义账户，虚账户Permanentaccount永久性账户，实账户Withdrawals提款Statementofcashflow现金流量表Financialposition财务状况Portray描绘Dispose处理Inflows流入Outflows流出Workingpaper工作底稿Adjustedtrialbalance调整后试算平Cross-reference交叉参考Occasion需要，机会，工作场合Salariesaccrued应计薪金Combine结合,联合Extend（会计）将数字转入。，结出。总金额Initialbalance期初余额Capitalstatement资本表ChaptersAddingdevice加法装置Ataperecord记录带Inequality不平等，不相同Manipulate使用，处理，窜改Propertytax财产税Incorporated组成公司的Operatingcycle经营周期Naturalbusinessyear自然营业年度Aseriesof一系列，一套，一组Diagram图示，图解Interimstatement中期报表Hypothetical假设的Retainedearningsstatement留存收益表Preferable更可取的衡表Officesupplies办公用品衡表Chapter9AccruedliabilitiesChapter9ChapterlOseparationoftheduties职责分工Deferrals递延ChapterlOseparationoftheduties职责分工Accruals应计工程Deferredexpense递延费用Long-termprepayment长期预付款项Deferredcharges递延借项Deferredrevenues递延收入Revenuesreceivedinadvance预收收入Prepaidadvertising预付广告费Prepaidinterest预付利息Insurancepremiums保险费用Corresponding符合的,相关的，相应的Provision提供，供给，供应品Reversingentry转回分录Interestcharges禾息支出Confusion混乱，混淆Discharge完成Tuition学费Attorney律师，代理人Render给予，提供Furnish供应，提供Unearnedrent未赚取租金收入Inreality实际上，实质上Accruedassets应计资产Salaryexpense工薪费用Treatment处理Accruedpayable应计应付账款Dualnature双重性Feesearned已赚取费用Client顾客Feesreceivable应收费用Numerous为数众多的Accruedreceivable应计应收账款Chapter11Cashcontrol现金控制Currencyandcoins纸币和铸币Fixeddeposit定期存款Bankaccount银行存款户Cashreceipts现金收入Misappropriation盗用,挪用cashregister现金出纳机accuracy准确性，精确度cashregistertape现金出纳机记录带cashier现金出纳receipt收据duplicatecope副本internalcontrol内部控制pettycash零用金supportingdocument原始单据invoice发票purchaseorder购货订单paymentvoucher支付凭单electronicfundstransfer电子资金转账drawer开票人drawee付款人bankstatement银行对账单outstandingcheck未兑付支票depositintransit在途存款bankreconciliation银行存款余额调节表NSF(notsufficientfund)存款缺乏Canceledcheck已注销支票Collectionfee代收票据手续费Proceeds收入，进款Bankcharge银行手续费Pettycashfund备用金Pettycashvoucher零用现金凭单Custodian保管员Replenish补足,添足Receivable应收款项Accountsreceivable应收账款Tradereceivable商业应收款项Promissorynote本票Taxrefund退税Creditsale赊销Owe欠(债等)Accountsreceivableledger应收账款明细分类账Uncollectibleaccounts坏账，呆账Baddebt坏账Oncredit赊账Directwrite-offmethod直接转销法Allowancefordoubtfulaccount坏账备抵法Contraassetaccount资产备抵账户Realizablevalue可变现净值Creditstanding信誉Reverse撤销，颠倒Creditpolicy信用政策Percentofsalesmethod销售百分比法Accountsreceivablemethod应U攵账款法PercentofaccountsreceivablemethodAgingofaccountsreceivablemet