会计英语术语解释
第一章
Account payable 应付账款
Account receivable 应收账款
Accounting 会计
Accounting equation 会计等式
Asset 资产
Audit 审计
Balance sheet 平衡表（资产负债表）
Capital 资本
Certified management accountant (CMA) 注册管理会计
Certified public accountant (CPA) 注册会计师
Corporation 公司
Entity 主体
Expense 费用
Financial accounting 财务会计
Financial Accounting Standards Board (FASB) 财务会计准则委员会Financial statements 财务报告
Generally accepted accounting principles(GAAP)公认接受会计准则Income statement 收入表（利润损益表）
Liability 负债
Management accounting 管理会计
Net earnings 净收益
Net income 净收入
Net loss 净损失
Net profit 净利润
Note payable 应付票据
Note receivable 应收票据
Owner’s equity 所有者权益
Owner withdrawals 实收资本
Partnership 合伙制
Proprietorship 个体制
Revenue 收入
Shareholder 股东
Statement of cash flows 现金流量表
Statement of earnings 净盈余报表
Statement of financial position 财务状况报表
Statement of operations 运营表
Statement of owner’s equity 所有者权益报表
Stockholder 股东
Transaction 交易
第二章
Account 账簿、账户
Chart of accounts会计科目表
Credit把……记入贷方
Debit把……记入借方
Journal日记账
Ledger总账、分类账
Normal balance 正常余额、平衡Posting登帐、过账
Trial balance 试算平衡
第三章
Accrual accounting 权责发生制book value(of a plant asset) 账面价值plant asset 固定资产
Accrued expense 应计费用
cash-basis accounting 收付实现制prepaid expense 预付费用Accrued revenue 应计收入contra account 抵消账户
revenue principle 收入确认准则Accumulated depreciation累计折旧deferred revenue 递延收入
time-period concept会计期间Adjusted trial balance 调整试算平衡depreciation折旧
unearned revenue递延收入Adjusting entry 调整分录matching principle 配比原则
第四章
Accounting cycle 会计循环
fixed asset固定资产
plant asset 固定资产
Closing the accounts 结账
income summary 损益汇总账户postclosing trial balance 试算平衡Closing entries 结账分录
liquidity 流动性
reversing entries 转回分录
Current asset 流动资产
long-term asset 长期资产temporary accounts 临时性账户Current liability 流动负债
long-term liability 长期负债
work sheet 工作表
Current ratio 流动比率
operating cycle 营业周期
Debt ratio 资产负债率
permanent accounts 永久性账户
第五章
Cost of goods sold 销售成本
Cost of sales 销货成本
Gross margin边际收入
Gross margin pencentage毛利润率
Gross profit毛利润
Gross profit pencentage毛利率
Income from operations运营收入
inventory存货
inventory turnover 存货周转
Invoice 发票，收据，单证
Multi-step income statement多步式利润表
Net purchases净销售
Net sales revenue净销售收入
Operating expenses运营成本
Operating income 运营收入
Other expense其他费用
Other revenue其他收入
Periodic inventory system 定期盘存制
Perpetual inventory system永续盘存制
sales销售
Sales discount销售折扣
Sales returns and allowances销售返还补贴
Sales revenue 销售收入
single-step income statement单步式利润表
第六章
Average-cost method 平均成本法
Conservatism谨慎性原则
Consistency principle 持续经营
Disclosure principle 充分性披露（原则）
Firsr-in first-out(FIFO) inventory costing method 先进先出法Weighted average inventory costing method加权平均法Gross profit method 毛利润法
last-in first-out(FIFO) inventory costing method后进先出法Lower-of -cost-or-market(LCM)rule成本与市价孰低法Materiality concept重要性原则
Specific indentifiction method个别确认法
Specific -unit-cost method个别成本法
第七章
accounting information system会计信息系统
batch processing 分批加工、成批处理
cash disbursements journal
cash payment journal 支票登记簿
cash receipts journal 现金收入日记账
check register 支票登记簿
control account 统驭账户
credit memorandum or credit memo 贷方备忘录
data warehouse 数据仓库
database 数据库
debit memorandum or debit memo 借方备忘录、借记卡备忘录Enterprise Resource Planning 企业文化、企业资源规划
general journal 普通日记账
general ledger 总账
hardware 硬件
menu 菜单
module 模板
network 网络
online processing 在线处理、联机处理
purchases journal 购货日记账
sales journal 销售日记账
server 服务器
software 软件
special journal 特种日记账、专用日记账
spreadsheet 试算表
subsidiary ledger 明细分类账、辅助分类账
第八章
audit 审计、审核
bank collection 银行托收
bank reconciliation 银行往来对账单、银行存款余额调节表
bank statement 银行对账单、银行结算清单
check 支票
computer virus 计算机病毒
controller 财务主管
deposit in transit 在途存款
electronic funds transfer 电子资金调拨系统
encryption 加密
firewalls 防火墙
imprest system 定额备用金制度
internal control 内部控制
nonsufficient funds（NSF）check 空头支票
outstanding check 在途支票、未兑付支票
petty cash 零用现金、零用金、小额现款
Trojan horse 木马、特洛伊木马
voucher 付款凭证、传票、凭单
第九章
Acid-test ratio酸性测试比率
Aging-of-accounts method账龄分析法
Allowance of Doubtful Accounts坏账准备
Allowance for uncollectible accounts坏账准备
Allowance method备抵法
Bad-debt expense坏账损失
Balance-sheet approach决算表平衡法
Collection period收账日期
Creditor债权人
Day’s sales in receivables应收账款周转天数
Debtor债务人
Default on a note不履行付款义务
Direct write-off method直接注销法
Discounting a note receivable应收票据折价
Dishonor of a note 没有追索权
Doubtful-account expense呆账费用
Due date到期日
Income-statement approach损益表方法
Interest利息
Interest period计息期
Interest rate利率
Maker of a note出票人
Maturity date到期日
Maturity value到期价值
Note term票据条款
Payee of a note持票人（收款票据）
Percent-of-sales method销货百分比法
Principal本金
Principal amount本金金额
Promissory note本票
Quick ratio速动比率
Receivables应收账款
Time时间
Uncollectible-account expense坏账损失
第十章
Accelerated depreciation method快速折旧法
Amortization摊销
Brand names商标名
Capital expenditure资本支出
Copyright版权
Depletion expense折耗费
Depreciable cost折旧成本
Double-declining-balance（DDB）depreciation method双倍余额递减法Estimated residual value估计残值
Estimated useful life估计使用年限
Extraordinary repair非常维修
Franchises特许权
Goodwill商誉
Intangibles无形资产
Licenses授权
Ordinary repair普通修理
Patent专利
Plant assets固定资产
Salvage value残值
Straight-line （SL）depreciation method直线法折旧Trademark商标
Trade name商标名
Units-of-production （UOP）depreciation method单位产量法第十一章
accrued expense 应计费用、预提费用
accrued liability 应计负债
current portion of long-term debt 长期负债中一年内到期的部分current maturity 本期或一年内到期
employee compensation 雇员薪酬
FICA tax 联邦保险捐助税
gross pay 工资的毛收入
net pay 净支出
payroll 工薪、工资
short-term note payable 短期应付票据
Social Security tax 社会保险税
unemployment compensation tax 事业补偿税
withheld income tax 预扣收入税
第十三章
additional paid-in capital 股本溢价
authorization of stock 授权股票
board of directors 董事
book value 账面价值
bylaws 规章、章程
chairperson 主席
charter 特许权、授权
common stock 普通股
contributed capital 已投股本
cumulative preferred stock 累计优先股
deficit 赤字、亏空
dividends 股利
double taxation 双重税收
legal capital 法定资本
limited liability 有限责任
market value 市场价值
outstanding stock 发行在外股票
paid-in capital 实收资本
par value 票面价值、面值
preferred stock 优先股
president 总裁、董事长
rate of return on common stockholders’equity普通股收益率rate of return on total assets 资产回报率
retained earnings 留存收益
return on assets 资产回报
return on equity 所有者权益回报
shareholder 股东
stated value设定价值、宣称价值、无票面值股票
stock 股票
stockholder 股东、股票持有者
stockholders’ equity 所有者权益
第十四章
Appropriation of retained earnings 分类盈余Comprehensive income 毛利润，综合收入
Earnings per share （EPS）每股收益
Extraordinary gains and losses 营业外收入/支出Extraordinary item 异常项目
Prior-period adjustment 先期调整
Segment of the business 经营部门
Statement of stockholders’ equity 所有者权益状况变动表Stock dividend 股票股利
Stock split 股票分割（折分）
Treasury stock 库藏股
第十五章
Bond discount 债券折价
Bond premium 债券溢价
Bonds payable 应付债券
Callable bonds 可回购债券
Capital lease 融资租赁
Convertible bonds 可转换债券
Debentures 信用债券（无担保债券）
Discount（on a bond）折价
Effective interest rate 有效利（息）率
Lease 租赁
Lessee 承租人
Lessor 出租人
Leverage 杠杆
Market interest rate 投资者实际回报率
Mortgage 抵押
Operating lease 经营性租赁
Premium 溢价
Present value 现值
Serial bonds 系列债券
Stated interest rate 票面利息率
Term bonds 定期债券
第十六章
available-for-sale investments 可供出售投资（不以控制为目的）consolidated statements 合并会计报表
controlling interest 主权益
equity method 权益法
foreign-currency exchange rate 汇率
hedging 套期保值
held-to-maturity investments 持有至到期投资
long-term investment 长期投资
majority interest 主权益
marketable security 短期投资
market-value method 市场法
minority interest 小股东权益
parent company 母公司
short-term investment 短期投资
strong currency 强通货
subsidiary company 分（子）公司
trading investments 短期投资
weak currency 疲软货币
第十八章
accounts receivable turnover 应收账款周转率
acid-test ratio 酸性测试比率
benchmarking 标杆儿
book value per share of common stock 普通股每股帐面价值capital charge 资本成本
collection period 回收期
common-size statement 比率报表
cost of capital 资本成本
current ratio 流动比率
days' sales in receivables 应收账款周转天数
debt ratio 资产负债率
dividend yield 股利收益率
earnings per share(EPS) 每股收益
economic value added(EV A) 经济附加值
horizontal analysis 平行分析
interst-coverage ratio 利息覆盖率
inventory turnover 存货周转率
leverage 杠杆
price/earnings ratio 市盈率，价格/收益比率
quick ratio 速动比率
rate of return on common stockholders equity 普通股东权益报酬率rate of return on net sales 销售利润率
return on assets （ROA）资产回报率
return on equity （ROE）所有者权益回报率，资本权益报酬率return on sales 销货收益率
rate of return on total assets 资产总额利润报酬率，总资产报酬率return on stockholders' equity 股东权益回报
times-interest-earned ratio 利息获得倍数比率
trading on the equity 借款扩大资本
trend percentages 趋势比率
vertical analysis 垂直分析，静态分析，纵向分析
working capital 营运资本，营运资金
常用会计英语词汇
常用会计英语词汇 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 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基础 B (52)batch 批量 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76)business entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品 C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capital expenditure 资本支出 C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请
会计专业英语重点1
Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。 Unit 2 Each proprietorship, partnership, and corporation is a separate entity. 每一独资企业、合伙企业和股份公司都是一个单独的主体。 In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements. 在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内，要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方，分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
会计账目英语用语
会计账目英语用语 会计报表 statement of account 往来帐目 account current 现在往来帐||存款额 current accout 销货帐 account sales 共同计算帐项 joint account 未决帐项 outstanding account 贷方帐项 credit account||creditor account 借方帐项 debit account||debtor account 应付帐||应付未付帐 account payable 应收帐||应收未收帐 account receivable 新交易||新帐 new account 未决帐||老帐 old account 现金帐 cash account 流水帐 running account 暂记帐||未定帐 suspense account 过期帐||延滞帐 overdue account||pastdue account 杂项帐户 sundry account 详细帐单||明细表 detail account 呆帐 bad account 会计项目 title of account 会计薄||帐薄 account-book 营业报告书||损益计算表
account of budiness||business report 借贷细帐||交验帐 account rendered 明细帐 account stated 与……银行开立一户头 to open an account with 与……银行建立交易 to keep account with 继续记帐 to keep account 与……有交易 to have an account with 作成会计帐||有往来帐项 to make out an account with 清算||清理债务 to make up an account 清洁帐目||与……停止交易 to close one's account with 结帐 to close an account 清理未付款 to ask an account||to demand an account 结清差额 to balance the account with 清算 to settle an account||to liquidate an account||to square an account 审查帐目||监查帐目 to audit an account 检查帐目 to examine an account 转入A的帐户 to charge the amount to A's account 以计帐方式付款 to pay on account 代理某人||为某人 on one's account||on account of one 为自己计算||独立帐目 on one's own account 由某人收益并负风险 on one's account and risk||for one's account and risk 由某人负担 for one's account||for account of one 按某人指示||列入某人帐户
常用会计分录和会计词汇中英文对照表
常用会计分录和会计词汇中英文对照表 一、短期借款： 1、借入短期借款： 借：银行存款 贷：短期借款 2、按月计提利息： 借：财务费用 贷：应付利息 3、季末支付银行存款利息： 借：财务费用 应付利息 贷：银行存 款 4、到期偿还短期借款本金： 借：短期借款 贷：银行存款 二、应付票据： 1、开出应付票据： 借：材料采购/库存商品 应交税费——应交增值税（进项税额）贷：应付票据 银行承兑汇票手续费： 借：财务费用
2、应付票据到期支付票款： 借：应付票据 贷：银行存款 3、转销无力支付的银行承兑汇票票款： 借：应付票据 贷：短期借款 三、应付账款： 1、发生应付账款： 借：材料采购/库存商品/在途物资/生产成本/管理费用/制造费用 应交税费——应交增值税（进项税额） 贷：应付账款 2、偿还应付账款： 借：应付账款 贷：银行存款/应付票据 3、因在折扣期内付款获得的现金折扣偿付应付账款时冲减财务费用：借：应付账款 财务费用 贷：银行存款 4、转销确实无法支付的应付账款： 借：应付账款 贷：营业外收入——其他 四、预收账款： 1、收到预收账款： 借：银行存款
2、收到剩余货款： 借：预收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：预收账款 3、预收账款不多的企业，将预收款项记入“应收账款”贷方收到预付款项： 借：银行存款 贷：应收账款 收到剩余货款： 借：应收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：应收账款 五、应付职工薪酬： 1、确认职工薪酬： （1）货币性职工薪酬： 借：生产成本——基本生产车间成本（产品生产人员工资）制造费用（车间管理人员工资） 劳务成本（生产部门人员工资） 管理费用（管理人员工资） 销售费用（销售人员工资）
会计专业英语翻译
. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.
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 appropriation 侵占 approval authority 核准权 approval 核准 approximation近似 arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值 arbitration 仲裁 arm's length transaction 公平交易
(完整版)会计专业英语重点词汇大全
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
会计账目英语用语
会计账目英语用语 2008-1-22 11:33 页面功能【字体：】【】【】会计报表statement of account 往来帐目account current 现在往来帐||存款额current accout 销货帐account sales 共同计算帐项joint account 未决帐项outstanding account 贷方帐项credit account||creditor account 借方帐项debit account||debtor account 应付帐||应付未付帐account payable 应收帐||应收未收帐account receivable 新交易||新帐new account 未决帐||老帐old account 现金帐cash account 流水帐running account 暂记帐||未定帐suspense account 过期帐||延滞帐overdue account||pastdue account 杂项帐户sundry account 详细帐单||明细表detail account 呆帐bad account 会计项目title of account
会计薄||帐薄account-book 营业报告书||损益计算表account of budiness||business report 借贷细帐||交验帐account rendered 明细帐account stated 与……银行开立一户头to open an account with 与……银行建立交易to keep account with 继续记帐to keep account 与……有交易to have an account with 作成会计帐||有往来帐项to make out an account with 清算||清理债务to make up an account 清洁帐目||与……停止交易to close one's account with 结帐to close an account 清理未付款to ask an account||to demand an account 结清差额to balance the account with 清算to settle an account||to liquidate an account||to square an account 审查帐目||监查帐目to audit an account 检查帐目to examine an account 转入A的帐户to charge the amount to A's account 以计帐方式付款to pay on account 代理某人||为某人on one's account||on account of one 为自己计算||独立帐目on one's own account 由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one
会计英语常用词汇
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within
会计英语的常用术语
会计英语的常用术语 1.accounting n.会计；会计学 account n..账，账目a/c；账户 e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师 2.Accounting concepts 会计的基本前提 1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营 3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量 人民币RMB￥美元US$ 英镑￡法国法郎FFr *权责发生制accrual basis. accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债 3.Quality of accounting information 会计信息质量要求 （1）可靠性reliability （2）相关性relevance （3）可理解性understandability （4）可比性comparability （5）实质重于形式substance over form （6）重要性materiality （7）谨慎性prudence （8）及时性timeliness 4.Elements of accounting会计要素 1）Assets: 资产 –current assets 流动资产 cash and cash equivalents 现金及现金等价物（bank deposit） inventory存货receivable应收账款prepaid expense 预付费用 –non-current assets 固定资产 property （land and building）不动产, plant 厂房, equipment 设备（PPE） e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 –current liabilities 当期负债 non-current liabilities 长期负债 total liabilities account payable应付账款loan贷款advance from customers 预收款 bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行） 3）Owners’equity: 所有者权益（Net assets） funds provided by the investors. Investor 投资者
常用会计类英语词汇汇总
常用会计类英语词汇汇总基本词汇 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 B (42)back-to-back loan 易币贷款
财务管理专业英语期末复习
财务管理专业英语期末重点 一、单词 Topic1 财务管理financial management 资本预算capital budgeting 资本结构capital structure 股利政策dividend policy 存货inventory 风险规避risk aversion 股东权益stockholder s’ equity 流动负债current liability Topic2 财务风险financial risk 合伙制企业partnership 私人业主制企业sole proprietorship 收入revenue 主计长controller 财务困境financial distress 股票期权stock option 首次公开发行股票(IPO) initial public offering Topic 3 盈利能力profitability 偿付能力solvency 利润表income statement 有价证券marketable securities 提款withdrawal 应收账款accounts receivable 递延税款deferred tax Topic4 流动性比率liquidity ratio 权益乘数equity multiplier 资产收益率(ROA) return on assets 毛利gross profit margin 权益报酬率return on equity 市盈率P/E ratio 杠杆比率leverage ratio 息税前盈余(EBIT) earnings before interest and taxes Topic5 货币时间价值time value of money 年金annuity 折现率discount rate 机会成本opportunity cost
财务账目中英文对照
财务账目中英文对照
会计账目用语 会计报表statement of account 往来帐目account current 现在往来帐||存款额current accout 销货帐account sales 共同计算帐项joint account 未决帐项outstanding account 贷方帐项credit account||creditor account 借方帐项debit account||debtor account 应付帐||应付未付帐account payable 应收帐||应收未收帐account receivable 新交易||新帐new account 未决帐||老帐old account 现金帐cash account 流水帐running account 暂记帐||未定帐suspense account 过期帐||延滞帐overdue account||pastdue account 杂项帐户sundry account 详细帐单||明细表detail account 呆帐bad account 会计项目title of account 会计薄||帐薄account-book 营业报告书||损益计算表account of budiness||business report 借贷细帐||交验帐account rendered 明纟田帐account stated 与... 银行开立一户头to open an account with 与...银行建立交易to keep account with 继续记帐to keep account 与... 有交易to have an account with 作成会计帐||有往来帐项to make out an account with 清算||清理债务to make up an account 清洁帐目||与...停止交易to close one's account with 结帐to close an account 清理未付款to ask an account||to demand an account 结清差额to balance the account with 清算to settle an account||to liquidate an account||to square an account 审查帐目||监查帐目to audit an account 检查帐目to examine an account 转入 A 的帐户to charge the amount to A's account 以计帐方式付款to pay on account 代理某人||为某人on one's account||on account of one 为自己计算||独立帐目on one's own account 由某人收益并负风险on one's account and risk||for one's account and risk