会计专业常用英语词汇

词汇是词的集合体,词汇和词的'关系是集体与个体的关系,好比树林和树的关系。在外企做会计，这些英语词汇可一定要记牢了。还在等什么，快点背下来吧。店铺带来会计专业常用英语词汇。

会计专业常用英语词汇篇1

Expenses 费用

Financial statement 财务报表

Financial activities 筹资活动

Going-concern assumption 持续经营假设

Inflation 通货膨涨

Investing activities 投资活动

Liabilities 负债

Negative cash flow 负现金流量

Operating activities 经营活动

Owners equity 所有者权益

Partnership 合伙企业

Positive cash flow 正现金流量

Retained earning 留存利润

Revenue 收入

Sole proprietorship 独资企业

Solvency 清偿能力

Stable-dollar assumption 稳定货币假设

Stockholders 股东

Stockholders equity 股东权益

Account 帐户

Accounting system 会计系统

American Accounting Association 美国会计协会

American Institute of CPAs 美国注册会计师协会

Audit 审计

Balance sheet 资产负债表

Bookkeepking 簿记

Cash flow prospects 现金流量预测

Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师

Cost accounting 成本会计

External users 外部使用者

Financial accounting 财务会计

Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测

Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室

Income statement 损益表

Institute of Internal Auditors 内部审计师协会

Institute of Management Accountants 管理会计师协会Integrity 整合性

Internal auditing 内部审计

Internal control structure 内部控制结构

Internal Revenue Service 国内收入署

Internal users 内部使用者

Management accounting 管理会计

Return of investment 投资回报

Return on investment 投资报酬

Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表

Statement of financial position 财务状况表

Tax accounting 税务会计

Accounting equation 会计等式

Articulation 勾稽关系

Assets 资产

Business entity 企业个体

Capital stock 股本

Corporation 公司

Cost principle 成本原则

Creditor 债权人

Deflation 通货紧缩

Disclosure 披露

会计专业常用英语词汇篇2

资产 assets

流动资产 current assets

现金及约当现金 cash and cash equivalents

库存现金 cash on hand

零用金/周转金 petty cash/revolving funds

银行存款 cash in banks

在途现金 cash in transit

约当现金 cash equivalents

其它现金及约当现金 other cash and cash equivalents

短期投资 short-term investment

短期投资 -股票 short-term investments - stock

短期投资-短期票券short-term investments - short-term notes and bills

短期投资-政府债券short-term investments - government bonds

短期投资-受益凭证short-term investments - beneficiary certificates

短期投资 -公司债 short-term investments - corporate bonds 短期投资 -其它 short-term investments - other

备抵短期投资跌价损失 allowance for reduction of short-term investment to market

应收票据 notes receivable

应收票据贴现 discounted notes receivable

应收票据 -关系人 notes receivable - related parties

其它应收票据 other notes receivable

备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable

应收帐款 accounts receivable

应收分期帐款 installment accounts receivable

应收帐款 -关系人 accounts receivable - related parties

备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable

其它应收款 other receivables

应收出售远汇款 forward exchange contract receivable

应收远汇款-外币forward exchange contract receivable - foreign currencies

买卖远汇折价 discount on forward ex-change contract

应收收益 earned revenue receivable

应收退税款 income tax refund receivable

其它应收款 - 关系人 other receivables - related parties

其它应收款 - 其它 other receivables - other

备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables

存货 inventories

在途商品 goods in transit

备抵存货跌价损失allowance for reduction of inventory to market

制成品 finished goods

寄销制成品 consigned finished goods 副产品 by-products

在制品 work in process

委外加工 work in process - outsourced 原料 raw materials

物料 supplies

会计专业常用英语词汇

会计专业常用英语词汇会计专业常用英语词汇词汇是词的集合体,词汇和词的'关系是集体与个体的关系,好比树林和树的关系。在外企做会计，这些英语词汇可一定要记牢了。还在等什么，快点背下来吧。店铺带来会计专业常用英语词汇。会计专业常用英语词汇篇1 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设 Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owners equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders equity 股东权益 Account 帐户 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会

Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计

标准会计英语词汇大全(完整)

AAA 美国会计学会 Abacus 《算盘》杂志 abacus 算盘 Abandonment "废弃,报废;委付" abandonment value 废弃价值abatement ①减免②冲销 ability to service debt 偿债能力abnormal cost 异常成本 abnormal spoilage 异常损耗 above par 超过票面价值 above the line 线上项目 absolute amount "绝对数,绝对金额" absolute endorsement 绝对背书 absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值 absorb "摊配,转并" absorption account "摊配账户,转并账户" absorption costing 摊配成本计算法abstract 摘要表 abuse 滥用职权 abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度 accelerated depreciation method "加速折旧法,快速折旧法" acceleration clause "加速偿付条款,提前偿付条款" acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据 acceptance register 承兑票据登记簿acceptance sampling 验收抽样 access time 存取时间 accommodation 融通 accommodation bill 融通票据accommodation endorsement 融通背书account "①账户,会计科目②账簿,报表③账目,账项④记账" accountability "经营责任,会计责任" accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant "会计员,会计师" accountant general "会计主任,总会计" accounting in charge 主管会计师"accountant,s legal liability " 会计师的法律责任 "accountant,s report " 会计师报告"accountant,s responsibility " 会计师职责account form "账户式,账式" accounting ①会计②会计学accounting assumption "会计假定,会计假设" accounting basis "会计基准,会计基本方法" accounting changes 会计变更accounting concept 会计概念accounting control 会计控制 accounting convention "会计常规,会计惯例" accounting corporation 会计公司accounting cycle 会计循环 accounting data 会计数据 accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity "会计主体,会计个体" accounting entry 会计分录 accounting equation 会计等式accounting event 会计事项 accounting exposure "会计暴露,会计暴露风险" accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统 accounting internationalization 会计国际化 accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标

625个财务会计专业常用英语单词汇总

625个财务会计专业常用英语单词汇总基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本

会计英语专业相关词汇

1．The accounting equation and the balance sheet Accounting 会计 Assets 资产 Balance sheet 资产负债表 Bookkeeping 笔记 Budget 预算表 Capital 资本 Creditor 应付账款 Debtor 应收账款 Equity 股东基金 Horizontal balance sheet 横式资产负债表 Liabilities 负债 Vertical balance sheets 竖式资产负债表 2．The double entry system for assets, liabilities and capital Account 帐户 Credit 借方 Debit 贷方 Double entry bookkeeping 复式笔记

3 The asset of stock Purchases 购 Returns inwards 销货退回 Returns outwards 购货退出 Sales 销货 4 The effect of profit or loss on capital and the double entry system for expenses and revenues Drawings 提取 Expenses 费用 Profit 利润 Revenues 收入 5 Balancing off accounts Balancing the account 平帐 6 The trial balance Trial balance 试算表 7 Trading and profit and loss account: an introduction Gross loss 毛损

会计专业英语词汇

一．会计与环境 Accounting period会计期 Accounting process 会计程序 Accounting 会计，会计学 Accrual basis 权责发生制 Annual report 年度报告 Audit 审计 Auditing 审计，审计学 Balance sheet 资产负债表 Budgeting 预算 Cash and cash equivalents 现金及现金等价物 Cash basis 现金收付制 Cash flow statement 现金流量表 Certified public accountant 注册会计师 Corporation 公司 Cost accounting 成本会计 Economic entity 经济实力 Financial accounting 财务会计 Forecast 预测 General purpose financial statements 通用财务报表Generally accepted accounting principles 一般公认会计准则 Going concern 持续经营 Income statement 利润表 Internal auditing 内部审计 International Accounting Standard Board 国际会计准则理事会 Managerial（management）accounting 管理会计(monetary) unit of measurement 货币计量 Not-for-profits 非营利组织 Partnership 合伙 Performance 业绩 Prospectus 招股说明书 Sole proprietorship 独资企业 Stewardship（accountability）of management 管理当局的受托责任二．会计概念与原则 Asset 资产 Balance between benefit and cost 权衡成本效益comparability可比性 completeness完整性 confirmatory role 确证作用 Current cost现行成本 Equity 权益Expense 费用 Faithful representation 如实反映 Framework for the Preparation and Presentation of Financial Statements编报财务报表的框架 Gain 利得 Historical cost 历史成本 Income 收益 Income tax 所得税 Inventory 存货 Liability 负债 Loss 损失 Lower of cost and net realizable value成本与可变现净值孰低法 Materiality 重要性 Neutrality 中立性 Non-monetary assets 非货币性资产 Predictive role 预测作用 Present value 现值 Prudence (conservatism,)谨慎 Realizable (settlement) value 可变现价值 Receivable 应收帐款 Reliability 可靠性 Revenue 收入 Segment 企业分部 Substance over form 实质重于形式 Timeliness 及时性 Understandability 可理解性三．财务报表 Account form 账户式 Account payable 应付账款 Accrued liability 应计负债 Administrative expense 管理费用 Amortization 摊销 Available-for-sale security 可供出售证券 Bond 债券 Borrowing 借款 Comprehensive income 综合收益 Cost of sales 销售成本 Current asset 流动资产 Current item 流动性项目 Current liability 流动负债 (capital) reserve （资本）公积 Depreciation 折旧 Direct method 直接法

会计专业英语词汇一览

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会计专业英语词汇一览有些院校的复试，会涉及到专业英语的考察。即使不能够流利的与老师交谈，也要做到大致翻译出一段专业文献。专业领域的内容，会涉及很多专业词汇。友课教育mbajyｚ．com按照报表、资产、负债和所有者权益这4类,给同学们整理了一些专业名词。报表类丨Ｒeｐort Forms 资产负债表 statemｅnt ｏf ｆiｎancial poｓitｉon 利润表 stａtemeｎｔｏf pｒoｆit ｏr loss 现金流量表ｓｔaｔementｏｆｃasｈfｌoｗ所有者权益变动表 staｔeｍentｏf cｈanｇes in eqｕiｔy 期初余额ｏｐｅｎiｎg baｌaｎce 期末余额 closｉng bａlancｅ记账本位币币种ｌocalｒeｐｏrtinｇcuｒrencｙ审核人 vｅrifier 填表人

ｐｒeparer 资产类丨Asseｔｓ货币资金Ｃaｓh and caｓh equivalents 应收股利 Diｖidend receivable 现金 Caｓh 应收利息 Inｔerest reｃeivａble 银行存款Ｃａsｈin bank 应收账款 Accｏunt rｅcｅｉvａble 短期投资 Shorｔ-ｔｅｒｍinvesｔmeｎｔｓ库存资产 Iｎｖentories 应收款 Account reｃeivable 原材料 Raｗmateriaｌs

会计相关英语专业词汇

acceptance 承兑 account 账户 accountant 会计员accounting 会计 accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付 advertising expense 广告费agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴amalgamation 合并amortization 摊销 amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用 apportioned charge 摊派费用appreciation 涨价 article of association 公司章程assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额 balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现

会计英语词汇

Chapter1 Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息 End product 最终产品 Creditor 债权人 Performance 业绩 Favorable 有利的Unfavorable 不利的 Accounting system 会计系统，会计制度Financial condition 财务状况 Investor 投资人 Governmental agency 政府机构 Generally accepted accounting principles 公认会计原则 Employ 采用

Prepare 准备，编制 Annual report 年度报告 Stockholder 股东 Audit 审计，审查，查帐 Cost data 成本数据 Management accounting 管理会计 Selling price 销售价格 Management advisory service 管理咨询服务 Management service 管理服务 Tax accounting 税务会计 Tax returns 纳税申报单，税单利组 Accounting practice 会计实务Accounting theory 会计理论 Decline 方针，指南

Assumption 假设 Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动 Going-concern持续经营 Historical cost历史成本 Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果 Cost principle成本原则 Conservatism principle谨慎性原则Revenue收入 Expense费用 Cost of goods商品成本

会计专业英语词汇大全

会计专业英语词汇Accounting system会计系统 American Accounting Association美国会计协会American Institute of CPAs美国注册会计师协会 Audit审计 Balance sheet资产负债表 Bookkeepking簿记 Cash flow prospects现金流量预测 Certificate in Internal Auditing内部审计证书 Certificate in Management Accounting管理会计证书Certificate Public Accountant注册会计师 Cost accounting成本会计 External users外部使用者 Financial accounting财务会计 Financial Accounting Standards Board财务会计准则委员会Financial forecast财务预测 Generally accepted accounting principles公认会计原则General-purpose information通用目的信息Government Accounting Office政府会计办公室 Income statement损益表 Institute of Internal Auditors内部审计师协会

Institute of Management Accountants管理会计师协会Integrity整合性 Internal auditing内部审计 Internal control structure内部控制结构 Internal Revenue Service国内收入署 Internal users内部使用者 Management accounting管理会计 Return of investment投资回报 Return on investment投资报酬 Securities and Exchange Commission证券交易委员会Statement of cash flow现金流量表 Statement of financial position财务状况表 Tax accounting税务会计 Accounting equation会计等式 Articulation勾稽关系 Assets资产 Business entity企业个体 Capital stock股本 Corporation公司 Cost principle成本原则 Creditor债权人

会计专业英语单词

会计专业英语词汇 acceptance 承兑account 账户 a ccountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款 accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费 agency 代理agent 代理人agreement 契约allotments 分配数 allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本

bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户 bank balance 银行结存bank charge 银行手续费bank deposit 银行存款 bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据 bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据 bills payable 应付票据 bills receivable 应收票据 board of directors 董事会 bonds 债券 bonus 红利 book value 账面价值 bookkeeper 簿记员

会计英语词汇大全

会计英语词汇汇总 accountant genaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称，会计科目 accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period（会计期间） are related to specific time periods ,typically one year（通常是一年) 资产负债表：balance sheet 可以不大写b 利润表：income statements (or statements of income) 利润分配表：retained earnings 现金流量表：cash flows 1、部门的称谓市场部Marketing 销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative

(完整版)会计专业英语词汇大全

会计专业英语词汇大全（一）一.专业术语 Accelerated Depreciation Method 计算折旧时，早期所提的折旧大于后期各年。加快折旧法主要包含余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总数折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 对付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按次序进行记录，归类，汇总和编表的全过程。在连续的会计期间循环往复的循环进行 Accounting equation 会计等式：财产= 欠债 + 业主权益 Accounts receivable turnover 应收帐款周转率：一个期间的赊销净额/ 应收帐款均匀余额 Accrual basis accounting 应记制，债权发生制：以应收对付为计算基础，以确立本期利润与花费的一种方式。凡应属本期的利润于花费，无论其款项能否以收付，均作为本期利润和花费办理。 Accrued dividend 应计股利 Accrued expense 应记花费：指本期已经发生而还没有支付的各项花费。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，公司速动财产与流动欠债的比率，又称quick ratio Acquisition cost 购买成本 Adjusted trial balance 调整后试算表，指已作调整分录但还没有作结账分录的试算表。 Adjusting entry调整分录：在会计期末所做的分录，将会计期内因某些原由此不曾记录或未适合记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分派的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项财产帐户的抵销帐户，以使交易的花费与收入互相配合的方法。 Amortization 摊销 ,清账 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 财产 Bad debt 坏帐 Bad debt expense 坏帐花费：将坏帐传人花费帐户，冲销应收帐款 Balance sheet 财产欠债表 Bank discount 银行贴现折价 Bank reconciliation 银行来往调理：公司自己的存款帐户余额和银行对帐单的余额不符时，对付未达帐进行调理。 Bank statement 银行对帐单，银行每个月寄给活期存款客户的对帐单，列明存款兑现支票和服务花费。

会计专业英语词汇大全

一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。

常见会计英语词汇

常见会计英语词汇一、资产类Assets 流淌资产Current assets 泉币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank 其他泉币资金Other cash and cash equivalents 外埠存款Other city Cash in bank 银行本票Cashier''s cheque 银行汇票Bank draft 信用卡Credit card 信用证包管金L/C Guarantee deposits 存出投资款Refundable deposits 短期投资Short-term investments 股票Short-term investments - stock 债券Short-term investments - corporate bonds 基金Short-term investments - corporate funds 其他other 短期投资削价预备Short-term investments falling price reserves 应收款Account receivable 应收单子Note receivable 银行承兑汇票Bank acceptance

贸易承兑汇票Trade acceptance 应收股利Dividend receivable 应收利钱Interest receivable 应收账款Account receivable 其他应收款Other notes receivable 坏账预备Bad debt reserves 预付账款Advance money 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 物质采购Supplies purchasing 原材料Raw materials 包装物Wrappage 低值易耗品Low-value consumption goods 材料成本差别Materials cost variance 克己半成品Semi-Finished goods 库存商品Finished goods 商品进销差价Differences between purchasing and selling price 托付加工物质Work in process - outsourced 托付代销商品Trust to and sell the goods on a commission basis 受托代销商品Commissioned and sell the goods on a commission basis 存货削价预备Inventory falling price reserves 分期收款发出商品Collect money and send out the goods by stages

会计专业英语单词

会计专业英语词汇 acceptance承兑account账户accountant会计员accounting会计 accountingsystem会计制度accountspayable应付账款accountsreceivable应收账款 accumulatedprofits累积利益adjustingentry调整记录adjustment调整 administrationexpense管理费用advances预付advertisingexpense广告费 agency代理agent代理人agreement契约allotments分配数 allowance津贴amalgamation合并amortization摊销amortizedcost应摊成本annuities年金appliedcost已分配成本appliedexpense已分配费用 appliedmanufacturingexpense己分配制造费用apportionedcharge摊派费用 appreciation涨价articleofassociation公司章程assessment课税assets资产 attorneyfee律师费audit审计auditor审计员average平均数averagecost平均成本 baddebt坏账balance余额balancesheet资产负债表bankaccount银行账户 bankbalance银行结存bankcharge银行手续费bankdeposit银行存款 bankdiscount银行贴现bankdraft银行汇票bankloan银行借款bankoverdraft银行透支 bankersacceptance银行承兑 bankruptcy破产

常用会计英语词汇(完整版)

常用会计英语词汇基本词汇 A(1)account账户,报表 A(2)accountingpostulate会计假设 A(3)accountingvaluation会计计价 A(4)accountabilityconcept经营责任概念 A(5)accountancy会计职业 A(6)accountant会计师 A(7)accounting会计 A(8)agencycost代理成本 A(9)accountingbases会计基础 A(10)accountingmanual会计手册 A(11)accountingperiod会计期间 A(12)accountingpolicies会计方针 A(13)accountingrateofreturn会计报酬率 A(14)accountingreferencedate会计参照日A(15)accountingreferenceperiod会计参照期间 A(16)accrualconcept应计概念 A(17)accrualexpenses应计费用 A(18)acidtestratio速动比率(酸性测试比率) A(19)acquisition收购 A(20)acquisitionaccounting收购会计 A(21)adjustingevents调整事项 A(22)administrativeexpenses行政管理费 A(23)amortization摊销 A(24)analyticalreview分析性复核 A(25)annualequivalentcost年度等量成本法A(26)annualreportandaccounts年度报告和报表 A(27)appraisalcost检验成本 A(28)appropriationaccount盈余分配账户A(29)articlesofassociation公司章程细则 A(30)assets资产 A(31)assetscover资产担保 A(32)assetvaluepershare每股资产价值 A(33)associatedcompany联营公司 A(34)attainablestandard可达标准 A(35)attributableprofit可归属利润 A(36)audit审计 A(37)auditreport审计报告 A(38)auditingstandards审计准则 A(39)authorizedsharecapital额定股本 A(40)availablehours可用小时 A(41)avoidablecosts可避免成本 B(42)back-to-backloan易币贷款 B(43)backflushaccounting倒退成本计算 B(44)baddebts坏帐 B(45)baddebtsratio坏帐比率 B(46)bankcharges银行手续费 B(47)bankoverdraft银行透支 B(48)bankreconciliation银行存款调节表 B(49)bankstatement银行对账单 B(50)bankruptcy破产 B(51)basisofapportionment分摊基础 B(52)batch批量 B(53)batchcosting分批成本计算 B(54)betafactorB(市场)风险因素B B(55)bill账单