会计专业基础英语

Unit4Accounting

PARTIFundamentalstoAccounting

第一部分会计基本原理

1.accounting[?'ka?nt??]n.会计

2.double-entrysystem复式记账法

2-1Dr.(Debit)借记

2-2Cr.(Credit)贷记

3.accountingbasicassumption会计基本假设

4.accountingentity会计主体

5.goingconcern持续经营

6.accountingperiods会计分期

7.monetarymeasurement货币计量

8.accountingbasis会计基础

9.accrual[?'kr??l]basis权责发生制

【讲解】

accrualn.自然增长，权责发生制原则，应计项目accrualconcept应计概念

accrue[?'kru?]v.积累，自然增长或利益增加，产生

11.substanceoverform实质重于形式

12.accountingelements会计要素

13.recognition[rek?g'n??(?)n]n.确认

13-1initialrecognition[rek?g'n??(?)n]初始确认【讲解】

recognize['r?k?g'na?z]v.确认

14.measurement['me??m(?)nt]n.计量

14-1subsequent['s?bs?kw(?)nt]measurement后续计量

15.asset['?set]n.资产

16.liability[la??'b?l?t?]n.负债

17.owners’equity所有者权益

18.shareholder’sequity股东权益

19.expense[?k'spens;ek-]n.费用

20.profit['pr?f?t]n.利润

21.residual[r?'z?dj??l]equity剩余权益

22.residualclaim剩余索取权

23.capital['k?p?t(?)l]n.资本

24.gains[ɡeinz]n.利得

25.loss[l?s]n.损失

27.Sharepremium股本溢价

28.historicalcost历史成本

【讲解】

historical[h?'st?r?k(?)l]adj.历史的,历史上的

historic[h?'st?r?k]adj.有历史意义的,历史上着名的

28-1replacement[r?'ple?sm(?)nt]cost重置成本

29.BalanceSheet/StatementofFinancialPosition资产负债表

29-1IncomeStatement利润表

29-2CashFlowStatement现金流量表

29-3Statementofchangesinowners’equity(orshareholders’equity)所有者权益（股东权益）变动表

29-4notes[n??ts]n.附注

PARTIIFinancialAssets*

第二部分金融资产*

30.financialassets金融资产

e.g.Afinancialinstrumentisanycontractthat givesriseto a financia lasset ofoneenterpriseandafinancialliabilityorequityinstrument ofanotherenterprise.

【讲解】

31.cashonhand库存现金

32.bankdeposits[d?'p?z?t]银行存款

33.A/R,accountreceivable应收账款

34.notesreceivable应收票据

35.othersreceivable其他应收款项

36.equityinvestment股权投资

37.bondinvestment债券投资

38.derivativefinancialinstrument衍生金融工具

39.activemarket活跃市场

40.quotation[kw?(?)'te??(?)n]n.报价

41.financialassetsatfairvaluethroughprofitorloss以公允价值计量且其变动计入当期损益的金融资产

41-1thosedesignatedasatfairvaluethroughprofitorloss指定为以公允价值计量且其变动计入当期损益的金融资产

41-2financialassetsheldfortrading交易性金融资产

42.financialliability金融负债

43.transactioncosts交易费用

43-1incrementalexternalcost新增的外部费用

【讲解】

44.cashdividenddeclaredbutnotdistributed已宣告但尚未发放的现金股利

投资收益

45.profitandlossarisingfromfairvaluechanges公允价值变动损益

46.Held-to-maturityinvestments持有至到期投资

47.amortizedcost摊余成本

【讲解】

amortized[?'m?:taizd]adj.分期偿还的,已摊销的

48.effectiveinterestrate实际利率

49.loan[l??n]n.贷款

50.receivables[ri'si:v?blz]n.应收账款

51.available-for-salefinancialassets可供出售金融资产

52.impairmentoffinancialassets金融资产减值

52-1impairmentlossoffinancialassets金融资产减值损失

53.transferoffinancialassets金融资产转移

53-1transferofthefinancialassetinitsentirety金融资产整体转移53-2transferofapartofthefinancialasset金融资产部分转移

54.derecognition[di?'rek?g'n???n]n.终止确认，撤销承认

54-1derecognize[di?'rek?gna?z]v.撤销承认

e.g.Anenterpriseshall derecognize afinancialliability(orpartofi t)onlywhentheunderlyingpresentobligation(orpartofit)is dischar ged/cancelled.

【译】金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。

【讲解】

（1）前缀de-，意为“除去、取消、否定、非、相反”

（2）discharge[d?s't?ɑ?d?]n.排放，卸货，解雇v.解雇，写下，免除（3）cancel['k?ns(?)l]n.n.取消v.取消，删去

PARTIIIInventory

第三部分存货

55.inventory['?nv(?)nt(?)r?]n.存货

56.finishedgoods产成品

57.WIP,workinprogress在产品

58.rawmaterials原材料

59.semi-finishedgoods半成品

60.merchandize[di?'rek?gna?z]n.商品

61.costofinventory存货成本

62.costofpurchase采购成本

64.productionoverhead制造费用

65.storage['st??r?d?]costs仓储成本

66.FIFOmethod,firstinfirstoutmethod先进先出法

67.provisionforimpairmentofinventory存货跌价准备

67-1reverseofprovisionforimpairmentofinventory存货跌价准备转回

【讲解】

reverse[r?'v??s]n.相反，背面，倒退，失败adj.后面的，颠倒的v.颠倒，倒转，倒退

68.NRV,netrealizable['rila?z?bl]value可变现净值

69.lossofinventoriesdiscoveredinaninventorycounting存货盘亏

70.lossesordamagesofinventories存货损毁

PARTIVLong-termEquityInvestments*

第四部分长期股权投资*

71.long-termequityinvestments长期股权投资

72.businesscombination企业合并

73.jointlycontrolledenterprise/jointventure合营企业

74.equitysecurities权益性证券

75.ownershiplevel所有权比例

【讲解】

affiliate[?'f?l?e?t]n.联号，隶属的机构v.使附属，接纳，加入，发生联系

77.associate[?'s????e?t;-s?e?t]n.联营企业

78.jointcontrol共同控制

79.significant[s?g'n?f?k(?)nt]influence['?nfl??ns]重大影响

80.investee[in,ves'ti]n.被投资企业

81.costmethod成本法

82.non-cashassets非现金资产

83.initialinvestmentcost初始投资成本

84.bookvalue账面价值

85.long-termequityinvestmentacquiredbypayingcash以支付现金取得的长期股权投资

【讲解】

acquire[?'kwa??]v.获得，取得，学到

86.long-termequityinvestmentacquiredbytheissueofequitysecurit ies以发行权益性证券方式取得的长期股权投资

87.reliablemeasurement/bereliablymeasured可靠计量

88.fairvalueofidentifiablenetassets可辨认净资产公允价值

89.disposal[dis'p?uz?l]oflong-termequityinvestment长期股权投资的处置

PARTVNon-CurrentAssets

第五部分固定资产

90.fixedassets固定资产

https://www.360docs.net/doc/d49993978.html,efullife/servicelife使用寿命

92.tangibleassets有形资产

93.purchasedfixedassets外购固定资产

94.self-constructedfixedasset自行建造

95.lumpsumpayment整笔付款，一次总付，一次总算

【讲解】

lump[l?mp]n.块，块状adj.成团的，总共的v.混在一起，使成块状96.deliverycost运输费

【讲解】

delivery[d?'l?v(?)r?]n.交付，交货，递送

97.handlingcosts装卸费

【讲解】

handling['h?ndl??]n.处理adj.操作的

98.installationcosts安装费

installation[?nst?'le??(?)n]n.安装，装置，就职

99.packingcharges包装费

100.professionalfees专业人员服务费

101.costsofabandoningtheassetattheendofitsuse弃置费用【讲解】

abandon[?'b?nd(?)n]v.遗弃，放弃

102.depreciation[d?,pri???'e??(?)n;-s?'e?-]n.折旧

102-1accumulateddepreciation累计折旧

102-2originalcost原值

103.estimatednetresidualvalue预计净残值

104.depreciableamount应计折旧额

105.provisionforimpairment减值准备

106.non-physicaldeterioration无形损耗

【讲解】

deterioration[di,ti?ri?'rei??n]n.恶化，退化

106-1physicalwearandtear有形损耗

【讲解】

（1）wearn.穿着，磨损，耐久性v.穿着，用旧，耗损

（2）tearn.眼泪，（撕破的）洞或裂缝，撕扯

108.depreciationmethod折旧方法

e.g.Achangeintheusefullifeorestimatednetresidualvalueofafixed assetorthe depreciationmethod usedshallbeaccountedforachangeina naccountingestimate.

【译】固定资产使用寿命、预计净残值和折旧方法的改变应当作为会计估计变更。

108-1straight-linemethod年限平均法

108-2unitsofproductionmethod工作量法

108-3thedoubledecliningbalancemethod双倍余额递减法

108-4thesum-of-the-years-digitsmethod年数总和法

108-5accelerateddepreciation加速折旧

109.subsequentexpenditure后续支出

110.disposaloffixedassets固定资产处置

111.lossesoffixedassetsdiscoveredinanassetcount固定资产盘亏

PARTVIIntangibleAssets

第六部分无形资产

112.intangibleassets无形资产

113.expenditureonresearchanddevelopment(R&D)研究开发费用114.self-generatedgoodwill自创商誉

116.intangibleassetswithuncertainusefullife使用寿命不确定的无形资产

116-1indefinite[?n'def?n?t]usefullife不确定的使用寿命

116-2finiteusefullife有限的使用寿命

【讲解】

finite['fa?na?t]adj.有限的，限定的n.有限之物

117.disposalofintangibleassets无形资产的处置

118.salesofintangibleassets无形资产出售

119.retirements ofintangibleasset无形资产的报废

PARTVIIInvestmentProperty

第七部分投资性房地产

120.investmentProperty投资性房地产

121.alanduserightthatisleasedout已出租的土地使用权

【讲解】

（1）landuseright土地使用权

（2）leaseout出租

121-1 abuildingthatisleasedout已出租的建筑物

122.alanduserightheldfor transfer uponcapital appreciation持有并准备增值后转让的土地使用权

【讲解】

occupy['?kj?pa?]v.占据，占领，占有

124.propertyheldasinventories作为存货的房地产

125.purchasedinvestmentproperty外购投资性房地产

125-1self-constructedinvestmentproperty自行建造投资性房地产126.costmodelforsubsequentmeasurementofinvestmentproperty采用成本模式进行后续计量的投资性房地产

126-1fairvaluemodelforsubsequentmeasurementofinvestmentproper ty采用公允价值模式进行后续计量的投资性房地产

【讲解】

subsequent['s?bs?kw(?)nt]adj.后来的，随后的

e.g.Forinvestmentpropertyaccountedforusingthe fairvaluemodel,a changefromthe fairvaluemodel tothe costmodel isnotpermitted. 127.transfer[tr?ns'f??;trɑ?ns-;-nz-]n.转换

128.dateoftransfer转换日

e.g.Fora transfer frominvestmentpropertycarriedatthefairvaluemo deltoowner-occupiedproperty,itsfairvalueatthe dateoftransfer is regardedasthecarryingamountoftheowner-occupiedproperty.Thedif ferencebetweenthefairvalueandtheoriginalcarryingamountisrecog

【译】采用公允价值模式计量的投资性房地产转换为自用房地产时，应当以其转换当日的公允价值作为自用房地产的账面价值，公允价值与原账面价值的差额计入当期损益。

PARTVIIIImpairmentofAssets*

第八部分资产减值*

129.impairmentofassets资产减值

【讲解】

impairment[?m'p?rm?nt]n.损害，伤害

129-1impairmentlossforanasset资产减值损失

129-2recognizinganimpairmentlossforanasset资产减值损失的确认130.recoverableamount可收回金额

【讲解】

recoverable[r?'k?v?r?bl]adj.可收回的，可补偿的，可恢复的

130-1measuringrecoverableamountofanasset资产可回收金额的计量e.g.The recoverableamount ofanassetisthehigherofitsfairvalueles scoststosellandthepresentvalueofthefuturecashflowsexpectedtob ederivedfromtheasset.

【译】可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。

【讲解】

indicator['?nd?ke?t?]n.指标，指示器

131-1testingofassetsimpairment资产减值的测试

132.internaltransferringprice内部转移价格

133.assetgroup资产组

134.impairmenttestingforcorporateassets/totestcorporateassets forimpairment总部资产的减值测试

134-1corporateassets总部资产

135.goodwill/businessreputation商誉

e.g.Wheretherecoverableamountofanassetgrouporasetofassetgroup sislessthanitscarryingamount(thatcarryingamountshallincludeth eallocatedportionofany goodwill andcorporateasset,if goodwill and corporateassetareallocatedtothatassetgrouporsetofassetgroups) ,impairmentlossshallberecognizedaccordingly.

【译】资产组或者资产组组合的可收回金额低于其账面价值的（总部资产和商誉分摊至某资产组或者资产组组合的，该资产组或者资产组组合的账面价值应当包括相关总部资产和商誉的分摊额），应当确认相应的减值损失。

136.carryingamount账面价值

e.g.The carryingamount ofanimpairedassetshallnotbereducedtoanam ountbelowthehighestofthethreeitemsbelow:(i)itsfairvaluelessco ststosell(ifdeterminable);(ii)itspresentvalueoffuturecashflow s(ifdeterminable);and(iii)zero.

【译】抵减后的各资产的账面价值不得低于以下三者之中最高者：该资产的公允减值减去处置费用后的净额（如可确定的）、该资产预计未来现金流量的现值（如可确定的）和零。

137.anarm’slengthtransaction公平交易

138.projection[pr?'d?ek?(?)n]ofcashflows现金流预计

139.provisionforimpairmentlossoftheasset资产减值损失计提

【讲解】

provision[pr?'v??(?)n]n.准备，条款，规定，供应，（会计上）预计负债

PARTIXLiabilities&Equities

第九部分负债和所有者权益

140.currentliability流动负债

141.non-currentliability非流动负债

142.short-termloan短期借款

142-1long-termloan长期借款

【讲解】

receipt[r?'si?t]n.收到

143-1notespayable应付票据

143-2debenturepayables应付债券

143-3currentportionofnon-currentliability一年内到期的非流动负债

【讲解】

portion['p???(?)n]n.部分，一份v.分配，给……嫁妆

143-4interestpayable应付利息

143-5dividendpayable应付股利

144.taxpayable应交税费

145.employeebenefitspayable应付职工薪酬

146.otherpayables其他应付款

147.long-termpayables长期应付款

148.d eferredtaxliabilities递延所得税负债

149.purchaseassetsbydeferredpaymentwiththesubstanceoffinancin g具有融资性质的眼前付款购买资产

150.equityinstrument权益工具

151.paid-incapital(orsharecapital)实收资本（或股本）

paid-in['peid'in]adj.（会费、税款等）已缴纳的

152.capitalreserves资本公积

153.surplus['s??pl?s]reserves盈余公积

154.unappropriatedprofit未分配利润

155.minorityinterests少数股东权益

156.non-derivativefinancialinstrument非衍生金融工具

157.hybridinstrument混合工具

【讲解】

hybrid['ha?br?d]n.混合物，杂种，混血儿adj.混合的，杂种的

158.issueatpremium溢价发行

158-1issueatdiscount折价发行

158-2issueatpar面值发行

159.treasuryshares库存股

【讲解】

treasury['tre?(?)r?]n.国库，金库，财政部(若T为大写一般指的是美国的财政部门。)

PARTXRevenue,ExpenseandProfit*

第十部分收入，费用和利润*

160.revenue['rev?nju?]n.收入（辨析：income意为收益，gains则通常

e.g.Theamountof revenue arisingfromthesaleofgoodsshallbedetermi nedinaccordancewiththeconsiderationreceivedorreceivablefromth ebuyerundercontractoragreementisnotfair.

【译】企业应当按照从购货方己收或应收的合同或协议价款确定商品销售收入金额，己收或应收的合同或协议价款显失公允的除外。

160-1revenuefromthesaleofgoods销售商品收入

160-2revenuefromtherenderingofservices提供劳务收入

【讲解】

render['rend?]v.提出，致使，给予补偿n.交纳，打底，粉刷

160-3revenuearisingfromtheusebyothersofenterpriseassets让渡资产使用权收入

161.cashdiscount现金折扣

161-1tradediscount商业折扣

161-2salesallowance[?'la??ns]销售折让

162.salesreturn销售退回

163.salesbyinstallmentswiththesubstanceoffinancing具有融资性质的分期收款销售商品

164.consignmentsales委托代销

【讲解】

165.deliveryofpaymentinadvance预售款销售

166.installmentsales分期收款销售

167.collectionwith acceptance托收承付

168.salesattachedreturnconditions附有销售退回条件的商品销售169.salesandrepurchase[ri:'p?:t??s]售后回购

170.salesandleaseback['li:sb?k]售后租回

171.salesbyoldfornewservices以旧换新销售

172.awardcustomersbonuspoints授予客户奖励积分

【讲解】

（1）award[?'w??d]v.授予，判定n.奖品，判决

（2）bonus['b??n?s]n.奖金，红利，额外津贴

173.percentage[p?'sent?d?]ofcompletionmethod完工百分比法174.BOT,building,operationandtransfer建设经营移交方式

175.publicinfrastructureconstruction公共基础设施建设

176.construction[k?n'str?k?(?)n]contract建造合同

176-1revenuefromconstructioncontract建造合同收入

177.fixedpricecontract固定造价合同

177-1costpluscontract成本加成合同

178.segmentingandcombiningofconstructioncontract建筑合同的分

(财务会计)会计英语词汇

会计科目英文会计系统 Accounting system 美国会计协会 American Accounting Association 美国注册会计师协会 American Institute of CPAs 审计 Audit 资产负债表 Balance sheet 簿记 Bookkeeping 现金流量预测 Cash flow prospects 内部审计证书Certificate in Internal Auditing 管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant 成本会计Cost accounting 外部使用者External users 财务会计Financial accounting 财务会计准则委员会Financial Accounting Standards Board 财务预测Financial forecast 公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information 政府会计办公室Government Accounting Office 损益表 Income statement 内部审计师协会Institute of Internal Auditors 管理会计师协会Institute of Management Accountants 整合性Integrity 内部审计Internal auditing 内部控制结构Internal control structure 国内收入署Internal Revenue Service 内部使用者 Internal users 管理会计Management accounting 投资回报Return of investment 投资报酬Return on investment 证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow 财务状况表Statement of financial position 税务会计 Tax accounting 会计等式Accounting equation 勾稽关系 Articulation 资产 Assets 企业个体Business entity 股本Capital stock 公司Corporation 成本原则Cost principle 债权人Creditor 通货紧缩 Deflation 批露Disclosure 费用Expenses 财务报表Financial statement 筹资活动Financial activities 持续经营假设Going-concern assumption 通货膨涨 Inflation 投资活动Investing activities 负债Liabilities 负现金流量Negative cash flow 经营活动Operating activities 所有者权益Owner’s equity 合伙企业Partnership 正现金流量Positive cash flow 留存利润Retained earning 收入Revenue 独资企业Sole proprietorship 清偿能力Solvency 稳定货币假设Stable-dollar assumption 股东Stockholders

(精)会计英语大全

第一讲会计英语的常用术语 1.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）； 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 *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 – paid in capital （contributed capital）实收资本 – shares /capital stock （u.s.）股票 retained earnings 留存收益

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

财务会计英语

1Accounting会计is an information system.it measures data into reports,and communicates results to people 2Financial accounting财务会计(外部)the branch of accounting that provides information to people outside the firm Management accounting管理会计(内部)the branch of decision makers of a business,such as top executives. 3流动资产包括current assets Cash and Cash equivalents现金及其等价物short-term investments短期投资Inventories存货 Accounts (notes) receivable应收账款(票据)prepaid expenses and other current assets预付账款(其他流动资产) 4The account账户the record of the changes that have occurred in a particular asset liability,or stockholders’ equity during a period. 5Assets资产(cash,accouts receivable,notes expense,land buildings,equipment furniture fixtures) Liabilites负债(notes payable,accounts payable,accrued liabilities) 6Accounting adjustments fall into three basic catrgories 会计账项调整三类型 of the p eriod,an adjustment is needed to decrease the Supplies account for the supplies used up)②depreciation(the accounting adjustment records Depreciation Expense,which decreases the book value of the asset over its life)③accruals(the adjustment debits a receiva ble and credits a revenue) 7Items for reconciliation银行往来账科目①items bank(1Deposits in transit 2outstanding checks)②Items recorded by the bank but not yet recorded by the company.we may learn of these items form the bank statement(1bank collections 2electronic funds transfers 3service charge and the cost of printed checks 4interest revenue earned on checking account 5nonsufficient funds checks)③errors by the company or the bank 8Treasury stock库存股a corporations own stock that it 10Available-for-sale invesments可供出售投资all investments not classified as held-to-maturity or trading securities.可供出售投资的成本Available-for-sale invesments are accounted for at market value because the company expects to sell the stock at its market price.cost is used only as the initial amount for recording the investments.these investments are reported on the balance sheet as current market value. 11股票股利与现金股利不同Receipt of a stock dividend is different from receipt of a cash dvidend.for a stock dividend,the investor records no dividend revenue.instead,the investor makes a memorandum entry in the accounting records to denote the new number of shares of stock held as an investment.because the number of shares of stock held has increased,the investor’s cost per share of the stock decreases. 12equity method权益法the method used to account for investments in which the investor has 20-50% of the investee’s voting stock and can significantly influence the decisions of the investee. 14Held-to-maturity investments持有至到期投资bonds 15amortized cost method摊销成本法16hedging套期保值to protect oneself from losing by engaging in a counterbalancing transaction 17comprehensive income全面收益a company change in total stockholder’s equity from all sources other than from the owners of the business.内容①unrealized gains(losses)on available-for-sale investments②foreign-currency translation adjustments 18 Investing activities投资活动: Activities that increase or available to the business, a section of the statement of cash flows, Investing activities are important but they are less critical that operating activities Financing activities筹资活动: Activities that obtain from investors and creditors the cash needed to launch and sustain the business, a section of the statement of cash flows, they are the least important of the three categories of cash flows, and that’s why they come last Operating activities经营活动: Activities that create a section of the statement of cash flows, Operating activities affect the income statement, Operating activities are the most important of the three categories because they reflect the heart of the organization, a successful business must generate most of its cash from day-to-day operation 19Accounting foundation principles会计基本原则The the accounting principle that ensures that accounting records and statements are based on the most reliable data available) ;The cost principle;The going-concept;The stable-monetary-unit concept. 20Trial balance试算平衡表 a list of all the ledger 21Accrual accounting权责发生制accounting that event as it occurs,regardless of whether the transaction affected cash.Cash-basis accounting收付实现制accounting that records only transactions in which cash is received or paid.区别In accrual accounting,an accountant records the impact of a business transaction as it occurs.when the business perfotms a service,makes a sale,or incurs an expense,the accountant records the transaction even if it receives or pays no cash.In cash-basis revenues,and cash payments are handled as accounting,the accountant records a transaction only when it receives or pays cash 22Internal control内部控制organizational plan and related measures adopted by an entity to safeguard.assets,encourage adherence to companny policies,promote operational efficiency,and ensure accurate and reliable accounting records目的 ①safeguard assets②encourage adherence to comp any policies③promote operational efficiency④ensure accurate and reliable accounting records 23 LIFO（后进先出法）FIFO（先进先出法） cost of goods sold is highest because it is based on the most recent costs，gross profit is lowest .FIFO cost of goods sold is lowest because it is based on the oldest costs,gross profit is highest . ②when inventory cost are decreasing .FIFO cost of goods sold is highest , LIFO cost of goods sold is lowest 24depreciation折旧is not a process of valuation,does not mean setting aside cash to replace assets as they wear out三种方法 ①straight-line②units-of-production③double-declinin g-balance-an accelerated depreciation method. Comparing depreciation methods对比the DDB method ys ①Residual value is ignored initially ;first-years depreciation is computed on the asset’s full cost ②Depreciation expense in the final year is the “Pula” amount needed to reduce the asset’s book value to the residual amount. 预付费用，应计费用的定义及区别： Prepaid expense预付费用：A category of miscellancous future.Accrued expense应计费用:An expense incrurred (区别):a prepaid expense is an expense paid in advance prepayment will be used up in the near future.Therefore prepaid expenses are assets,because they provide a future benfit for the owner.The tern accrued expense refers to a liability that arises from an expense that has not yet been paid. 25 Gross profit percentage毛利率=gross profit毛利/net －cost of goods sold)／net sales revenue =1－(cost of goods sold／net sales revenue) 26Beginning inventory存货+purchase s购买=goods available可供出售存货－cost of goods sold销售成本 =Ending inventory 27 net sales revenue销售收入净额=sales revenue销售收入－sales discounts销售折扣－sales returns and allowances销售和津贴 28 interest expense利息费用=the preceding bond 市场利率 29prepaid rent预付租金 Dr:prepaid rent Cr:cash Dr:rent expense租金Cr:prepaid rent预付租金 Supplies物料 Cr:Cash Dr: Supplies expense物料费Cr: Supplies Accrued revenues应计费用 Dr:accounts receivable应收账款 Cr:service revenue服务收入 30writing off uncollectible acounts注销坏账 Cr:accounts receivable 应收账款 31Record the purchase stock as follows股票购买记录 Dr:Treasury stock库藏股 Cr:cash Sale出售Dr:cash Cr:treasury stock paid-in capital from treasury stock transactions实收资本形成库藏股业务 32Three relevant dates for dividends are as follow与股利发放相关的三个日期 ①decl aration date june19股利宣布日6.19 Dr：retained earnings留存收益 Cr:dividends payable应付股利 ②date of record July1登记日7.1 ③payment date July10支付日 Dr:dividends payable应付股利 Cr:cash 33 权益法下 ①to purchase equity-method investment权益投资 Cr:cash ②To record investment revenue记录投资收益 Dr:long-term investment Cr:equity-method investment revenue权益投资收益 ③To receive cash dividend on equity-method investment 收到权益投资的现金股利 Dr:cash Cr: long-term investment sold 20% of investment出售20%的投资 loss on sale of investment出售投资损失 Cr: long-term investment 34Taxble income所得税记录当年所得税 Dr:income tax expense所得税费用 Cr:income tax payable应交所得税 deferred tax liability递延所得税负债（is usually long-term） 35①折价债券发行 Discount on bonds payable Cr: Bonds payable ②付息 Discount on bonds payable Cr: Cash ③计息 Discount on bonds payable Cr: Interest payable 36①溢价债券发行 Cr: Bonds payable Premium on Bonds payable ②付息 Premium on bonds payable Cr: Cash 37提折旧 Cr: Accumulated depreciation 38预收服务收入 Dr: Unearned service revenue Cr: Service revenue 39应计广告费用 Cr: Account payable 40应计利息收入 Dr: Interest receivable Cr: Interest revenue

会计基本英语词汇

会计基本英语词汇(是好东西就贴出来了) 会计基本的英语词汇帐户会计系统美国会计协会美国注册会计师协会审计资产负债表簿记现金流量预测内部审计证书管理会计证书注册会计师成本会计外部使用者财务会计财务会计准则委员会财务预测公认会计原则通用目的信息政府会计办公室损益表内部审计师协会管理会计师协会整合性内部审计内部控制结构国内收入署内部使用者管理会计投资回报投资报酬证券交易委员会现金流量表财务状况表税务会计会计等式勾稽关系资产企业个体股本公司

债权人通货紧缩批露费用财务报表筹资活动持续经营假设通货膨涨投资活动负债负现金流量经营活动所有者权益合伙企业正现金流量留存利润收入独资企业清偿能力稳定货币假设股东股东权益门面粉饰财会名词汉英对照表（1）会计与会计理论会计决策人投资人股东债权人财务会计管理会计成本会计私业会计公众会计注册会计师国际会计准则委员会美国注册会计师协会财务会计准则委员会管理会计协会美国会计学会税务稽核署独资企业

公司会计目标会计假设会计要素会计原则会计实务过程财务报表财务分析会计主体假设货币计量假设持续经营假设（）会计分期假设资产负债业主权益收入费用收益亏损历史成本原则收入实现原则配比原则全面披露原则（）客观性原则一致性原则可比性原则重大性原则稳健性原则权责发生制现金收付制财务报告流动资产流动负债长期负债投入资本留存收益－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（2）会计循环会计循环会计信息系统帐户会计科目

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

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