会计英语词汇核心600词

会计英语词汇核心600词一、会计职能和基本原则Accounting会计Bookkeeping簿记Financialreporting财务报告Auditing审计Budgeting预算控制Costaccounting成本会计Taxation税务Financialanalysis财务分析Internalcontrol内部控制Ethics伦理二、财务会计Financialstatements财务报表Incomestatement损益表Balancesheet资产负债表Cashflowstatement现金流量表Statementofretnedearnings留存收益表Fiscalyear会计年度Accrualaccounting权责发生制会计Cashbasisaccounting现金基础会计Accountpayable应付账款Accountreceivable应收账款Depreciation折旧Inventory库存Baddebt呆账三、成本会计Directcosts直接成本Indirectcosts间接成本Fixedcosts固定成本Variablecosts变动成本Operatingexpenses营业费用Costallocation成本分配Costdriver成本驱动因素Break-evenpoint盈亏平衡点Standardcost标准成本Varianceanalysis方差分析Costofgoodssold(COGS)销售成本四、税务Taxplanning税务筹划Taxdeduction纳税抵扣Taxevasion逃税Taxcredits税收抵免Taxaudit税务审计Taxreturn纳税申报表Taxdeferral延缓纳税Taxliability税务责任Taxexemption免税Value-addedTax(VAT)增值税Withholdingtax代扣代缴税五、财务分析Ratioanalysis比率分析Liquidity流动性Solvency偿付能力Profitability盈利能力Assetturnover资产周转率Returnoninvestment(ROI)投资回报率Returnonequity(ROE)股东权益回报率Earningspershare(EPS)每股收益Price-earningsratio(P/Eratio)本益比Dividendyield股息收益率Workingcapital营运资本六、内部控制与审计Controlenvironment控制环境Controlactivities控制活动Riskassessment风险评估Informationandcommunication信息与沟通Monitoring监控Internalaudit内部审计Externalaudit外部审计Fraudinvestigation会计舞弊调查Sampling抽样Materiality重大七、其他Accountingprinciples会计原则Doubleentrysystem复式记账法Accrualbasis权责发生制Conservatism保守性Matchingprinciple匹配原则Goingconcern持续经营原则Materiality重大性Financialratios财务比率Financialperformance财务业绩Creditmanagement信用管理以上是会计英语词汇核心600词的汇总，涵盖了会计职能、财务会计、成本会计、税务、财务分析、内部控制与审