会计英语术语解释(排序)
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P71
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
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P163
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P213
Cost of goods sold 销售成本Cost of sales 销货成本
Gross margin边际收入
Gross margin percentage毛利润率Gross profit毛利润
Gross profit percentage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多步式损益表
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P267
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）
First-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 identification method个别确认法
Specific -unit-cost method个别成本法
第七章P303
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P345
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P383
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P423
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
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P527
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
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P603
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Lesser 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P645
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P731
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 普通股每股账面价值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
英语国家最常用英语单词5000_打印版
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会计英语词汇英文解释
1.Accounting(会计) The process of indentifying, recording, summarizing and reporting economic information to decision makers. 2.Financial accounting(财务会计) The field of accounting that serves external decision makers, such as stockholders, suppliers, banks and government agencies. 3.Management accounting(管理会计) The field of accounting that serves internal decision makers, such as top executives, department heads and people at other management levels within an organization. 4.Annual report(年报) A combination of financial statements, management discussion and analysis and graphs and charts that is provided annually to investors.
5.Balance sheet (statement of financial position, statement of financial condition)(资产负债表) A financial statement that shows the financial status of a business entity at a particular instant in time. 6.Balance sheet equation(资产负债方程式) Assets = Liabilities + Owners' equity. 7.Assets(资产) Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows. 8.Liabilities (负债) Economic obligations of the organization to outsiders ,or claims against its assets by outsiders.
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
常见会计英语词汇
常见会计英语词汇
会计常用词汇（一） 一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank 其他货币资金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 信用证保证金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 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 应收票据Note receivable 银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 其他应收款Other notes receivable 坏账准备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 物资采购Supplies purchasing 原材料Raw materials 包装物Wrappage 低值易耗品Low-value consumption goods 材料成本差异Materials cost variance 自制半成品Semi-Finished goods 库存商品Finished goods 商品进销差价Differences between purchasing and selling price 委托加工物资Work in process - outsourced 委托代销商品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 存货跌价准备Inventory falling price reserves
会计专业术语中英文对比(最新整理)
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
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.
会计英语专业词汇2009
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 V ertical 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 Gross profit 毛利润 Net loss 纯损 Net profit 纯利
财务英语专业术语
流动资产CURRENT ASSETS： 现金Cash on hand 银行存款Cash in bank 有价证券Marketable securitiea 应收票据Notes receivable 应收帐款Accounts receivable 坏帐准备Provision for bad debts 预付帐款Advances to suppliers 其他应收款Other receivables 待摊费用Deferred and prepaid expenses 存货Inventories 存货变现损失准备Provision for loss on realization of inventory 一年内到期的长期债券投资Long-term investments maturing within one year 其他流动资产Other current assets 长期投资Long-term in vestments 一年以上的应收款项Receivables collectable after one year 固定资产：FIXED ASSETS: 固定资产原价Fixed assets-cost 累计折旧Accumulated depreciation 固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets 在建工程Construction in progress 无形资产INTANGIBLE ASSETS: 场地使用权Land occupancy right 工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets 其他资产：OTHER ASSETS 开办费Organization expenses 筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments 递延税款借项Deferred taxes debit 其他递延支出Other deferred expenses 待转销汇兑损失Unamortized cxehange loss 流动负债CURRENT LIABILITIES: 短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable 应付工资Accrued payroll 应交税金Taxes payable 应付利润Dividends payable 预收货款Advances from customers 其他应付款Other payables
常用英语单词1000个
1000 most frequently used 1000 frequently used 1000 often used words in English speech words in English speech words in English speech 一千英语口语最常用单字 一千英语口语较常用单字一千英语口语常用单字A A A a above absence ability abroad acceptable able absolute access about abuse accountant absolutely accommodation achievement accept according acknowledge accident account activist achieve accurate ad across active addition act additional address action address adequate activity administration admire actual admit advance actually adopt advertisement add adult adviser advantage advise agenda affect affair agent afford afterwards aggressive afraid agency alter after ahead ambulance afternoon aid amend again aim analysis against aircraft angle age airline angry ago airport announcement
会计科目英文词汇
中国注册会计师考试英文测试词汇整理 现金 Cash in hand 银行存款 Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashier's check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其他股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors 坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consumbles 材料成本差异 Material cost difference
(完整版)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。
会计概念英文名词解释
Session 1 Definitions and Elements of Financial Statements You will need to learn these underlined terms for the midterm! I.Income statement–“video” of revenues, expenses, gains, losses over a period of time a.Basic definitions: Revenue–increase in equity (and associated increase in assets and/or decrease in liabilities) earned from the sale of goods or provision of services to customers; it is measured on a gross basis as the amount of assets to be received. Expense–decrease in equity (and associated decrease in assets and/or increase in liabilities) created by sale of goods, rendering of services or passage of time; it is measured on a gross basis as the amount of assets consumed. Gain – increase in equity resulting from selling assets or recognizing the increase in value of assets (or decrease in value of liabilities); it is measured on a net basis as the positive difference between current value and amount recorded on the balance sheet. Loss – decrease in equity resulting from selling assets or decrease in value of assets (or increase in value of liabilities); it is measured on a net basis as the negative difference between current value and amount recorded on the balance sheet. Accounting period - the time period between consecutive balance sheets for which a firm prepares an income statement and statement
管理会计专业术语词汇大全(英文版)
管理会计专业术语词汇大全(英文版)
changes. Batch-level activities Activities that are performed each time a batch is produced. Benchmarking An approach that uses best practices as the standard for evaluating activity performance. Best-fitting line The line that fits a set of data points the best in the sense that the sum of the squared deviations of the data points from the line is the smallest. Binding constraints Constraints whose resources are fully utilized. Break-even point The point where total sales revenue equals total costs; the point of zero profits. Activity output The result or product of an activity. Activity output measure The number of times an activity is performed. It is the quantifiable measure of the output. Activity reduction Decreasing the time and resources required by an activity. Activity selection The process of choosing among sets of activities caused by competing strategies. Activity sharing Increasing the efficiency of necessary activities by using economies of scale. Activity volume variance The cost of the actual activity capacity acquired and the capacity that should be used. Activity-based cost (ABC) system A cost system that first traces costs to activities and then traces costs from activities to products. Activity-based costing (ABC) A cost assignment approach that first uses direct and driver tracing to assign costs to activities and then uses drivers to assign costs to cost objects. Activity-based management (ABM) A systemwide, integrated approach that
会计英语术语 (1)
会计英语术语 会计Accounting 债务Obligation 债权人Creditor 会计人员Accountant 纳税申报表Tax return 审计Audit 一般公认会计准则Generally accepted accounting principle 注册会计师Certified public accountant 财务报告Financial reports 投资者investor 编制财务报表To prepare financial statements 实体单位Entity 复式记账法Double-entry accounting system 会计年度Fiscal year （有限责任）公司Corporation 月/季/年报Monthly/ quarterly/ annual financial statements 成本Cost 收入Revenue 费用Expense 资产Asset 负债liability 权责发生/现金收付制会计Accrual/ cash accounting 偿还借款/债务To pay off money/ obligations 赊购/销Purchase/ sales on account 应计费用Accrued expense 现金流量表Statement of Cash flows 资产负债表Balance sheet 损益表Income statement 匹配To match 折旧depreciation 会计等式Accounting equation 复式记账法Double-entry system 所有者权益Owners’ equity 偿还贷款To pay off loans 增加/ 减少Increase/ decrease （不）平衡In/ out of balance 余额Balance (beginning/ ending) 资本Capital 预付To prepay/ to pay in advance 应收/付账款Accounts Receivable/ Payable 普通/特殊日记账General/ special journal 摘要Description of entry 原始凭证Source documents 会计科目表Chart of accounts 租金Rent 销售/进货日记账Sales/ purchases journal 现金收入/ 支付Cash receipts/ payments 赊销/赊购Sales/ purchase on credit 录入To enter (in) 总/明细分类账General/ subsidiary ledger 会计科目表Chart of accounts 过账Posting 偿还To pay off 赊销/购Credit sales/ purchase 设备Equipment 累计折旧Accumulated depreciation 控制账户Controlling account 应收票据Notes Receivable 应付票据Notes Payable 发行普通股Issued common stock 赊购办公用品Purchased office supplies on account 提供服务收到现金Performed service for cash 购买/ 销售土地Purchased/ sold land 提供服务，未收到服务款Performed service on account 支付费用Paid expenses 用现金偿还债务Paid cash on account 收到/支出现金Collected/ paid cash 宣告并支付股利Declared and paid dividends 财政年度Fiscal year 账项调整Adjustment 权责发生制Accrual basis 收付实现制Cash basis 预付项目Prepaid items 预收项目Unearned items
会计相关英语词汇
account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表Accounting period 会计期间accounting year 或financial year 会计年度 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客户服务 CBD）Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource 行政部Admin. 财务部Finance & Accounting 产品供应Product Supply ，例如产品调度员叫P S Planner 2、人员的称谓助理Assistant 秘书secretary 前台接待小姐Receptionist 文员clerk，如会计文员为Accounting Clerk 主任supervisor 经理Man ager 总经理GM, General Manager 入场费admission 运费freight 小费tip 学费tuition 价格，代价charge 制造费用Manu facturi ng overhead 材料费Materials 管理人员工资Executive Salaries 奖金Wages 退职金Retirement allowanee 补贴Bonus 夕卜保劳务费Outsourc ing fee 福禾U费Employee benefits/welfare 会议费Coferemce 加班 餐费Special duties 市内交通费Busin ess traveli ng 通讯费Correspondence 电话费 Correspondence 水电取暖费Water and Steam 税费Taxes and dues 租赁费Re nt 管理费 Maintenance 车辆维护费Vehicles maintenance 油料费Vehicles maintenance 培训费 Education and training 接待费Entertainment 图书、印刷费Books and printing 运费 Transpotation 保险费In sura nee premium 支付手续费Commissi on 杂费Sundry charges 折 旧费Depreciation expense 机物料消耗Article of con sumption 劳动保护费Labor protect ion fees 总监Director 总会计师Finance Con troller 高级Senior如高级经理为Senior Manager