【精品整理】会计专业英语词汇

会计专业英语词汇

会计职能

accounting function

会计核算

financial accounting

会计职业

accounting profession

非营利组织会计

non-profit organization accounting

企业会计

enterprise accounting

财务会计

financial accounting

成本会计

cost accounting

管理会计

management accounting

税务会计

tax accounting

审计

audit

电算化会计computerized accounting

会计信息

accounting information

会计目标

accounting objective

企业会计准则

accounting criteria for enterprises 存货会计准则

inventory accounting

长期股权投资会计准则

accounting standards,

long-term equity investment

投资性房地产会计准则

investment property

accounting standards

固定资产会计准则

fixed assets accounting

standards

生物资产会计准则

biological assets accounting

standards

无形资产会计准则

intangible assets accounting

standards

非货币性资产交换会计准

of non-monetary assets, the

exchange of accounting

standards

资产减值会计准则

impairment of assets

accounting standards

职工薪酬会计准则

staff salaries accounting

standards

企业年金基金会计准则

enterprise annuity fund

accounting standards

股份支付会计准则

share-based payment

accounting standard

债务重组会计准则

debt restructuring

accounting standards

或有事项会计准则

or a matter of accounting

principles

收入会计准则

revenue accounting

standards

建造合同会计准则

construction contracts

accounting standards

政府补助会计准则

accounting for government

grants guidelines

借款费用会计准则

borrowing costs accounting

standards

所得税会计准则

income tax accounting

standards

外币折算会计准则

foreign currency translation

accounting standards

企业合并会计准则

business combinations

accounting standards

租赁会计准则

lease accounting standards

金融工具确认和计量会计

准则

recognition and

measurement of financial instruments accounting standards

金融资产转移会计准则

the transfer of financial assets accounting rules

套期保值会计准则

hedge accounting

原保险合同会计准则

of the original insurance contracts accounting standard

再保险合同会计准则

re-insurance contracts accounting standard

石油天然气开采会计准则oil and gas accounting standards

会计政策、会计估计变更和差错更正会计准则accounting policies changes in accounting estimates and corrections of errors accounting standards

资产负债表日后事项会计准则

the balance sheet date accounting standards

财务报表列报会计准则accounting standards financial statements reported

现金流量表会计准则

cash flow accounting standards 中期财务报告会计准则

interim financial reporting

accounting standards

合并财务报表会计准则

the consolidated financial

statements of accounting

standards

每股收益会计准则

earnings per share

accounting standards

分部报告会计准则

segment reporting

accounting standards

关联方披露会计准则

related party disclosures

accounting standards

金融工具列报会计准则

presentation of financial

instruments accounting

standards

首次执行企业会计准则

presentation of financial

instruments accounting

standards

会计的基本前提

accounting concepts

会计主体

accounting entity

持续经营

going concern

会计分期

accounting period

会计年度

financial year

货币计量

money measurement

权责发生制

accrual basis

收付实现制

cash basis of accounting

会计信息质量要求

quality of accounting

information

可靠性

reliability

相关性

relevance

可理解性

understandability

可比性

comparability

实质重于形式

substance over form

重要性

materiality

谨慎性

prudence

及时性

timeliness

会计确认

accounting recognition

会计计量

accounting measurement

会计记录

accounting record

会计报告

accounting report

设置账户

setting up accounts

复式记帐

double-entry accounting

填制与审核会计凭证

fill in and audit the accounting documents

借贷记账法

debit-credit bookkeeping

登记账簿

registering accounting books

成本计算

cost calculation

财产清查与编制财务报告property Inventory and preparation of financial reports

会计要素

elements of accounting

资产

assets

流动资产

current assets

库存现金

cash in treasury 银行存款

bank deposit

其他货币资金

funds in other currencies

交易性金融资产

trading financial assets

应收票据

notes receivable

应收账款

accounts receivables

预付账款

prepayment

应收股利

dividends receivable

应收利息

interest receivable

其他应收款

other receivables

坏账准备

for bad debts

材料采购

material procurement

在途物资

goods in transit

原材料

raw

材料成本差异

material cost variance

库存商品

inventory

存货跌价准备

decline in value of

inventories

非流动资产

non-current assets

可供出售金融资产

available for sale financial

assets

持有至到期投资

held-to-maturity

investments

持有至到期投资减值准备

impairment of

held-to-maturity investments

长期股权投资

long-term equity

investments

长期股权投资减值准备

impairment of long-term

equity investments

投资性房地产

investment in real estate

长期应收款

long-term receivables

固定资产

fixed assets

固定资产减值准备

impairment of fixed assets

累计折旧

accumulated depreciation

在建工程

construction in progress

工程物资

engineering materials

固定资产清理

clean-up of fixed assets

无形资产

intangibles

累计摊销

accumulated amortization

无形资产减值准备impairment of intangible assets

长期待摊费用

the long-term deferred expenses

递延所得税资产

deferred tax assets

负债

liabilities

流动负债

current liabilities

短期借款

short-term borrowings

交易性金融负债

trading financial liabilities

应付票据

notes payable

应付账款

payables

预收账款

receipts in advance

应付职工薪酬

meet the staff salaries

应交税费-应交增值税(销项

税额)

tax payable - payable V AT

(output tax)

应交税费-应交增值税(进项

税额)

tax payable - payable value

added tax (V AT)

应付利息

interest payable

应付股利

dividends payable

其他应付款

other payables

非流动负债

non-current liability

长期借款

long-term borrowings

应付债券

to cope with debt

长期应付款

long-term payables

未确认融资费用

finance charges are not

recognized

预计负债

estimated liabilities

递延所得税负债

deferred income tax

liabilities

所有者权益

owners’ equity

实收资本

paid-in capital

股本

equity

本年利润

current year profits

利润分配

profit distribution

资本公积

capital reserve

提取法定盈余公积

withdrawal legal surplus

提取任意盈余公积

withdrawal free surplus

reserves

资本(或股本)溢价

capital (or equity) premium

其他资本公积

other capital reserve

盈余公积

surplus reserves

法定盈余公积

legal surplus

任意盈余公积

free surplus reserves

生产成本

production cost

制造费用

manufacturing expenses

劳务成本

labor Cost

研发支出-资本化支出expenditures - Capital expenditures of

研发支出-费用化支出expenditures - the cost of expenses

工程施工

construction

工程结算

project settlement

收入

revenue

费用

expense

利润

profit

主营业务收入

prime operating revenue

其他业务收入

other operating revenue

营业外收入

non-operating income

主营业务成本

operating costs

营业税金及附加

tax and associate charge

营业外支出

non-business expenditure

其他业务成本

other business expense

财务费用

finance charge

销售费用

selling expenses

管理费用

overhead

资产减值损失

impairment losses

所得税费用

tax fees

投资收益

investment income

会计等式

accounting formula

会计事项

accounting transaction

会计科目

accounting subjects

总分类账

general ledger

总日记账

general journal

日记账

journal entries

银行承兑汇票

bank acceptance

商业承兑汇票

trade acceptance

外埠存款

other city Cash in bank

银行本票

cashier's check

银行汇票

bank draft

信用卡

credit card

信用证保证金

l/c guarantee deposits

存出投资款

refundable deposits

待处理财产损溢

wait deal assets loss or

income

未分配利润

undistributed profit

试算平衡表

working trial balance

期末账项调整

final accounts adjustments

会计凭证

accounting documents

原始凭证

original evidences

一次凭证

single-record document

汇总原始凭证

summary of the original documents

记账凭证

account voucher

收款凭证

receipt voucher

付款凭证

payment voucher

转账凭证

transfer certificate

科目汇总表

categorized accounts summary

盘存账户

inventory account

资本账户

capital account

结算账户

settlement account

调整账户

adjustment account

集合分配账户

set allocation account

成本计算账户

costing account

跨期摊配账户

spread with account for inter-period 汇转账户

exchange transfer accounts

财务成果账户

financial results account

计价对比账户

accounts denominated in

contrast

暂记账户

suspense accounts

会计账簿

accounting books

日记账

journal

总分类账簿

general ledger

明细分类账簿

detail ledger

备查账簿

reference books

错账更正方法

error correction method

accounts

划线更正法

correction by drawing a

straight ling

红字更正法

correction by using red ink

补充登记法

correction by extra

recording

财产清查

property inventory

全部清查

all inventory

局部清查

partial inventory

定期清查

periodic checking method

不定期清查

non-periodic checking

method

永续盘存制

perpetual inventory system

实地盘存制

physical inventory system

实地盘点法

physical inventory method

技术推算法

technology reckoning

抽查盘点法

sampling inventory method

银行存款余额调节表

bank balance sheet

adjustment

往来款项对账单

between the amount of the

bill

财务报表

financial statement

会计报表

accounting statement

会计报表附注

accounting statement footnote

资产负债表

statement of assets and liabilities

利润表

profit statement

现金流量表

cash flow statement

所有者权益变动表

owner of changes in equity

科目汇总表

categorized accounts summary

会计机构负责人accounting agencies

会计主管

accounting manager

会计档案

accounting files

会计专业术语中英文对照

A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用

A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告

会计专业专业术语中英文对照

会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation

会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle

会计专业术语中英文对比

财务术语中英文对照大全,财务人必备! 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗?不会?那可真够无语的额! 想要进入外资企业做会计?想要进入四大会计师事务所工作?好的英语水平是必不可少的!所以小编特地整理了财务数中英文大全,赶紧从基础英语学起,拿起笔做好笔记吧! 增加见识也好,装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产

八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting

私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption

财务英文专业词汇

财务会计英文专业词汇 a payment or serious payments 一次或多次付款abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得 acquisitions 兼并 Act on Product Liability (德国)生产责任法action 诉讼 actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions (设备的)附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整administrative fee管理费 Administrative Law(美国)行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果advertising 做广告 affiliated group 联合团体 affiliate 附属机构 African Leasing Association 非洲租赁协会 after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议 alliances 联盟 allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用 amenability to foreign investment 外国投资的易受控制程度 amendment 修改 amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表 amortize 摊销 amount of recourse 求偿金额 amount of usage 使用量 AMT (Alternative Minimum Tax) (美国)可替代最低税 analogous to类推为 annual budget appropriation 年度预算拨款appendix (契约性文件的)附件 applicable law 适用法律 applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命 appraisal 评估 appraisers 评估人员 appreciation 溢价 appropriation provisions 拨款条例

会计英语词汇大汇总

会计英语词汇大汇总,要背熟哦!2018-01-06会计说 会计说汇集财会行业的最新政策,实操干货>> 作为一名合格的财务工作人员,除了专业技能,英语也是大家要注意提升的方面哦~kavin老师为大家整理汇总了会计英语词汇,赶快收藏对照查看哦~ accountantgenaral 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 tospecific 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 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 人事部Human Resource 行政部Admin.

会计英语-单词表 谷丰

专业词汇汇总表 Chapter 1 Non-for-profits organization 非赢利组织Service 服务 Manufacture生产 Merchandise 商品 Accounting会计 Management管理层 Accounting system记帐系统 Financial accounting财务会计Financial report财务报告 Decision-making决策制定 Audit 审计 Management accounting管理会计Cost accounting成本会计 Operating cost 生产费用,营业成本Budgeting预算 Accumulate累积 Accounting process核算过程Transaction交易,业务 Events事项 Expenses费用

Income收入 Identify确认 Measure计量 Record记录 Communicate沟通 Financial position财务状况Performance经营 Entity实体 Enterprise企业 Balance sheet 资产负债表 Statement of financial position财务状况表Equity权益 Debt债务 Return回报 Creditors债权人 Supplier供应商 Customer客户 Economic resource经济资源 Financial structure财务结构 Liquidity流动性 Solvency偿债能力 Cash现金

Cash equivalents现金等价物 Financial performance 财务业绩 Accrual basis权责发生制 Assets资产 Liabilities负债 Equity权益 Going concern永续经营 Liquidate清算,清盘(破产公司) Economic entity经济实体 Unit of measurement货币计量 Accounting period会计分期 GAAP (general accepted accounting principle)一般公认会计准则 Profitability获利能力 China Securities Regulatory Commission(CSRC) 中国证监会Listed company上市公司 Disclose披露 Understandability可理解性 Relevance相关性 Reliability可靠性 Comparability可比性

(完整版)会计专业英语重点词汇大全

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