会计常用英语单词

hhhhsalesrevenue 销售收入netincome 净利润expense 费用operatingmargin 营业毛利accountingconcepts 会计概念investor 投资者creditor 债权人tokeepaccountingrecords 记账financialstatements 财务报表salesvolume 销售量returnoninvestment 投资报酬tomanageabusiness 管理一个企业financialaccounting 财务会计managementaccounting 管理会计taxaccounting 税务会计financialresources 财务资源obligations 债务economicentity 经济实体financialposition 财务状况resultsofoperation 经营成果assets 资产inventory 存货owners'interest 所有者权益general-purposeaccountinginformation 通用会计信息management 管理，管理层（管理当局）bankaccount 银行账merchandise 商品warehouse 仓库taxplanning 纳税筹划accountingsystem 会计制度cashregister 现金出纳机checkbook 支票簿profitability 获利能力resourceallocation 资源配置cashflows 现金流量capitalallocation 资本配置taxableincome 应税所得incometaxreturn 所得税申报单cost-effective 符合成本效益原则的computer-basedaccountingsystem 计算机会计系统manualaccountingsystem 手工会计系CPAfirm 会计师事务所internalcontrol 内部控制Sarbanes-OxleyAct(SOX) 萨班斯法案tradeassociation 同业公会laborunions 工会generalpublic 普通公众publiccompany 公众持股公司；上市公cashflowprospects 现金流量预测returnofinvestment 投资收回interimfinancialstatements 中期财务报表balancesheet 资产负债表incomestatement 利润表statementofcashflows 现金流量表boardofdirectors 董事chiefexecutiveofficer(CEO) 首席执行官Chieffinancialofficer(CFO) 财务总监vice-president 副总裁linesupervisor 生产线主管humanresources 人力资源timeliness 及时性integrity/fairness 公允generallyacceptedaccountingprinciples(GAAP)公认会计原则financialaccountingstandard 财务会计准则relevance 相关reliability 可靠性elementsoffinancialstatements 会计报表要素topreparefinancialstatements 编制财务报audit 审计certifiedpublicaccountant(CPA) 注册会计师managementaccountant 管理(企业)会计internalauditor 内部审计objectivity 客观性duecare 应有的谨慎（关注）confidentiality 保密publicaccouning 公共会计solepractitioners （职业人员）单独开业controller 会计长financialforecasting/budget 财务预算costaccounting 成本会计internalauditing 内部审计bookkeeping 簿记interest 利息notes 报表附注shareholde 股东personalcompetence 个人胜任能力judgment 判断ethicalbehavior 道德行为chaptertosellmerchandiseoncredit 赊销tomeetpaymentobligations 履行还款义dividends 股利corporationsoleproprietorshippartnershippositivecash流)negativecash流)owners'equitynotesreceivableaccountsreceivablesuppliesnotespayableaccountssalariesCapitalretainedearningstheentityprinciplebusinessentitycollectionofareceivableamountsduefromcustomerbondspatentrightscurrentvaluethecostprinciplenetrealizablevaluethegoing-concernassumptiontheobjectivityprinciplethestable-dollarassumption设inflation胀deflationcurrentappraisedvalue

公司独资企业合伙企业现金流入(正现金现金流出(负现金所有者权益应收票据应收帐款耗用品存货应付票据应付帐款应付工资股本留存收益企业主体一笔应收帐款收现应收客户款债券专利权现值历史成本原则客观性原则通货膨通货紧缩现行评估价值replacementcost 重置成本topurchasemerchandiseonaccount 赊购商品tofinanceexpansion 为扩张筹资accruedexpenses 应计费用accountingequation 会计等式netloss 净亏损limitedliability 有限责任transferabilityofownership 所有权可转liquidity 流动性duedateofmajorliabilitiesauditors'reportadequatedisclosuresubsequenteventfinancialstatementdate日annualfinancialstatementswindowdressingChapter3accountingcycletojournalizetransactionspostjournalentryledgeraccounttrialbalanceend-of-periodadjustmentadjustedtrialbalanceclosingentryafter-closingtrialbalanceaccountabilityaccountledgerdebitsidecreditsidedebitcreditbalancedebitbalancecreditbalancedouble-entryaccountingjournalgeneraljournalgeneralledger

审计报告充分披露期后事项报表年度财务报表粉饰会计循环在日记帐中登记交易过帐期末调整结帐分录报告责任帐户分类帐借方贷方借记贷记余额借方余额贷方余额复式记帐会计日记帐普通日记帐总分类帐runningbalance 即时余额depreciation 折旧thetimeperiodprinciple 会计期间原则fiscalyear therealizationprinciple (收入)实现原则thematchingprinciple 配比原则conservatism 谨慎accrualbasisaccounting 权责发生制会计cashbasisaccounting Chapter4adjustingentriesaccruedexpenseunexpiredinsuranceaccumulateddepreciationcontra-assetaccountprepaidexpenseinsurancepolicydepreciationdepreciableexpensedepreciableassetsbookvalue/carryingvaluestraight-linemethodofdepreciationunearnedrevenuedeferredrevenuematerialityC