会计英语
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.9.Owners’ equity （所有者权益）The residual interest in the organization’s assets after deducting liabilities.10.Notes payable （应付票据）Promissory notes that are evidence of a debt and state the terms of payment.11.Entity （实体）An organization or a section of an organization that stands apart from other organization and individuals as a separate economics unit.12.Transaction （交易）Any event that both affects the financial position of an entity and be reliably recorded in money terms.13.Inventory （存货）Goods held by a company for the purpose of sale to customers.14.Account （帐户）A summary record of the changes in a particular assets, liability, or owne r’ equity.15. Account payable （应付帐款）A liability that results from a purchase of goods or services on account.17.Creditor (债权人)A person or entity to whom money is owed.18.Debtor (债务人)A person or entity that owes money to another.19.Sole proprietorship (个体经营、独资经营)A separate organization with a single owner.20.Partnership (合伙)A form of organization that joins two or more individuals together as co-owners(共有人).21.Corporation (公司)A business organization that is created by individual state laws.22.Limited liability (有限责任)A feature of the corporate form of organization whereby corporate creditors ordinarily have claims against the corporate assets only.23.Publicly owned (公有)A corporation in which shares in the ownership are sold to the public.24.Privately owned (私有)A corporation owned by a family, a small group of shareholders, or a single individual, in which shares of ownership are not publicly sold.25.Stockholders’ equity (shareholders’ equi ty) （股东权益）Owners’ equity of a corporation.The excess of assets over liabilities of a corporation.26.Paid-in capital（实际投入资本）The total capital investment in a corporation by its owners both at and subsequent to the inception of business.27.Par value（票面值）The nominal dollar amount printed on stock certificates.29.Auditor （审计师）A person who examines the information used by managers to prepare the financial statements and attests to the credibility of those statements.31.Audit （审计）An examination of transactions and financial statement made in accordance with generally accepted auditing standards.33. Fiscal year (会计、财政年度)The year established for accounting purposes.34.Interim periods (中期)The time spans established for accounting purposes that are less than a year.35.Revenues(sales) (收入OR商品销售收入)Increases in owners’ equity arising from increases in assets received in exchange for the delivery of goods or services to customers.36.Expenses （费用）Decreases in owners’ equity that arise be cause goods or services are delivered to customers.37.Income (profit ,earnings) （收益、利润）The excess of revenues over expenses.39.Accrual basis （应计制、权责发生制）Accounting method that recognizes the impact of transactions on the financial statements in the time periods when revenues and expenses occur.40.Cash basis （收付实现制）Accounting method that recognizes the impact of transactions on the financial statements only when cash is received or disbursed.43.Cost of goods sold (cost of sales) （销售成本）The original acquisition cost of the inventory that was sold to customers during the reporting period.44.Matching （配比）The recording of expenses in the same time period as the related revenues are recognized.47.Depreciation （折旧）The systematic allocation of the acquisition cost of long-lived of fixed assets to the expenses accounts of particular periods that benefit from the use of the assets. income （净利润）The remainder after all expenses has been deducted from revenues.49.Income statement (statement of earnings, operating statement) (收益表)A report of all revenues and expenses pertaining to a specific time period.50.Statement of cash flows (cash flow statement) （现金流量表）A required statement that reports the cash receipts and cash payments of an entity during a particular period. loss （净损失）The difference between revenues and expenses when expenses exceed revenues.52.Cash dividends （现金股利）Distribution of cash to stockholders that reduce retained income.53.Statement of retained income （利润分配表）A statement that lists the beginning balance in retained income, followed by a description of any changes that occurred during the period, and the ending balance.54.Statement of income and retained income （收入及利润分配表）A statement that included a statement of retained income at the bottom of an income statement.55.Earnings per share (EPS) （每股收益）Net income divided by average number of common shares outstanding.56.Price-earnings ratio (P-E) （市盈率）Market price per share of common stock divided by earnings per share of common stock.57.Dividend-yield ratio (股息率)Common dividends per share dividend by market price per share.58.Dividend-payout ratio （派息率）Common dividends per share dividend by earnings per share.59.Double-entry system （复试记账法）The method usually followed for recording transactions, whereby at least two accounts are always affected by each transaction.60.Ledger (分类账)The records for a group of related accounts kept current in a systematic manner.61.General ledger （总分类账）The collection of accounts that accumulates the amounts reported in the major financial statements.62.T-account （T形账户）Simplified version of ledger accounts that takes the form of the capital letter T.63.Balance （余额）The difference between the total left-side and right-side amounts in an account at any particular time.64.Debit （借方）An entry or balance on the left side of an account.65.Credit （贷方）An entry or balance on the right side of an account.66.Charge (Debit)A word often used instead of debit.67.Source documents (原始凭证)The supporting original records of any transactions.68.Book of original entry （原始分录帐本）A formal chronological record of how the entity’s transactions affect the balances in pertinent accounts.69.General journal (普通日记账)The most common example of a book of original entry; a complete chronological record of transactions.70.Trial balance (试算表)A list of all accounts in the general ledger with their balance.71.Journalizing （记入分类帐）The process of entering transactions into the journal.72.Journal entry （日记帐分录）An analysis of the affects of a transaction on the accounts, usually accompanied by an explanation.81.Accumulated depreciation (allowance for depreciation) （累计折旧）The cumulative sum of all depreciation recognized since the date of acquisition of the particular assets described.82.Data processing 数据处理The totality to the procedures used to record, analyze store, and report on chosen activities.83.Explicit transactions (显性交易)Events such as cash receipts and disbursements, credit purchases, and credit sales that trigger nearly all day-to-day routine entries.84.Implicit transactions （非显性交易）Events (such as the passage of time) that do not generate source documents or visible evidence of the event and are not recognized in the accounting records until the end of an accounting period.85.Adjustments (adjusting entries) （调帐）End-of-period entries that assign the financial effects of implicit transactions to the appropriate time periods.86.Accrue (应计)To accumulate a receivable or payable during a given period even though no explicit transactions occurs.87.Unearned revenue (revenue received in advance, deferred revenue, deferred credit) （未实现收入）Revenue received and recorded before it is earned.88.Pretax income （税前利润）Income before income taxes.89.Classified balance sheet (分类资产负债表)A balance sheet that groups the accounts into subcategories to help readers quickly gain a perspective on the company’s financial position.90.Current assets （流动资产）Cash plus assets that are expected to be converted to cash or sold or consumed during the next 12 months or within the normal operating cycle if longer that a year.91.Current liabilities （流动负债）Liabilities that fall due within the coming year or within the normal operating cycle if longer than a year.92.Working capital （营运资金、资本）The excess of current assets over current liabilities.93.Solvency （偿付能力）An entity’s ability to meet its immediate financial obligations as they become due.94.Current ratio (working capital ratio) （流动比率）Current assets divided by current liabilities.Current ratio = Current assets / Current liabilities.95.Report format （报表格式之一）A classified balance sheet with the assets at the top. Example:Balance Sheet, January 31,20X2Assets 1999 1998Current assetsCashAccounts receivable……Total current assetsLong-term assetsStore equipmentAccumulated depreciationTotal assetsLiabilities and Owners’ Equity 1999 1998 Current liabilitiesNote payableAccounts payable…Total current liabilities Stockholder’s equityPaid-in capitalRetained incomeTotal liabilities and owners’ equity96.Account format （报表格式之二）A classified balance sheet with the assets at the left. Example:Balance Sheet, January 31,20X2Assets Liabilities and Owners’ EquityCurrent assets Current liabilitiesCash Note payableAccounts receivable Accounts payable… …Total current assets Total current liabilitiesLong-term assets Stockholder’s equityStore equipment Paid-in capitalAccumulated depreciation Retained incomeTotal Total97.Single-step income statement (单一步骤收入表)An income statement that groups all revenues together and then lists and deducts all expenses together without drawing any intermediate subtotals.98.Multiple-step income statement (复合步骤收入表)An income statement that contains one or more subtotals that highlight significant relationships.99.Gross profit (gross margin) （毛利）The excess of sales revenue over the cost of the inventory thatwas sold.100.Operating income (operating profit) （营业收入）Gross profit less all operating expenses.101.Profitability （收益能力）The ability of a company to provide investors with a particular rate of return on their investment.102.Gross profit percentage (gross margin percentage) （毛利率）Gross profit divided by sales.Gross profit percentage=Gross profit / Sales103.Return on sales ratio （销售收益率）Net income divided by sales,104.Return on stockholders’ equity ratio （股东权益收益率）Net income divided by invested capital (measured by average stockholder’s equity)。
会计英语
汉译英:1、流动负债：current liability2、明细分类账：subsidiary ledger3、试算平衡表：trial balance4、可供销售的商品成本：cost of goods available for sale5、个人独资企业：sole proprietorship6、合伙企业：partnership7、现金流量表：statement of cash flows8、销货退回及折让：sales returns and allowances9、持续经营：going concern10、原始凭证：source document11、永续盘存制：perpetual inventory system12、实地盘存制：actual inventory system13、权责发生制：accrual basis14、特种日记账：special journal15、复式记账法：double-entry bookkeeping system16、会计分期：accounting period17、财务状况：financial position18、所得税：income tax19、相关性：relevance20、谨慎性：Prudence选择题：1、Going concern 持续经营2、Not paid and currently matched with revenue3、money measurement 货币计量4、$830005、$500006、Unearned service fees 预收账款7、Accounting payable 应付账款8、no entry9、all accounts10、A notes payable account 应付票据账户11、working paper 工作底稿12、Unearned service 预收账款13、the adjusted trial balance column of the worksheet 调整后的试算平衡表14、zero15、analyzing，entering，posting，adjusting，preparing and closing16、withdrawals 所有者权益17、$14718、$370019、perpetual inventory method永续盘存制20、freight out 销货费用21、sole proprietorship，partnership，or corporation22、two or more individuals 两个以上的个体23、wholesale and retail 批发和零售24、…separate from the owners25、provides services to its…26、manufactures goods 制造产品27、account receivable，salaries expense，dividends 应收账户，中介费用，股利28、supporting original…29、always30、..routine transactions31、at the end of….jan.132、net income业务题：1、Dec.31 Dr. capital（资本）10000Cr. Withdrawals 100002、Elizabeth Carver,Sep.1 Dr. cash in bank （银行存款）32000Cr. Elizabeth Carver, capital 32000Sep.10 Dr. building （办公楼）91200Cr. Cash （现金）18240Notes payable （应付票据）72960Sep.15 Dr. office equipment （办公用品）4680Cr. Cash （现金）4680Sep.19 Dr. office equipment 3960Cr. Cash 720Accounts payable （应付账款）3240Sep.26 Dr. accounts receivable （应收账款）140Cr. office equipment 140Sep.28 Dr. Accounts payable （应付账款）1080Cr. Cash 1080Sep.30 Dr. Cash 140Cr. accounts receivable （应收账款）140Oct.28 Dr. Accounts payable 1080Cr. Cash 1080Nov.28 Dr. Accounts payable 1080Cr. Cash 10803、Identify the effects,(1) Dr. cash 9200Cr. Services revenue （劳务收入）9200(2) Dr. prepaid rent （预付租金）2400Cr. Cash 2400(3) Dr. office furniture 16000(4)Dr. cash 60000Cr. Loan （短期借款）60000(5)Dr. accounts receivable （应收账款）10500Cr. Services revenue 10500(6) Dr. depreciation expense （折旧费）1000Cr. Accumulated depreciation （累计折旧）1000(7)Dr. Salaries expense （工资）4000Cr. Salaries payable （应付职工薪酬）4000(8)Dr. rent expense （租金）400Cr. prepaid rent （预付租金）4004、OSu Co,May.1 Dr. purchases （购买）10000Cr. Accounts payable 10000May.3 Dr. Accounts payable 2500Cr. Purchases returns and allowances （购买退回及折让）2500 May.9 Dr. accounts receivable 4000Cr. Sales revenue （销售收入）4000May.10 Dr. Accounts payable 7500Cr. Cash 7350Purchases discounts （购货折扣）150May.15 Dr. cash 3800Sales discounts （销售折扣）200Cr. accounts receivable 40005、closing entry (MARIPOSO,INC)(1) Dr. sales commissions earned （销售收入）62200Cr. Income summary （收入汇总）62200(2) Dr. Income summary 511000Cr. Advertising expense 广告费用8300Rent expense 90000…(六项费用之和)(3) Dr. Income summary 111000Cr. Retained earnings 留存收益111000(4)Dr. Retained earnings 72000Cr. Dividends 应付股利72000留存收益=收入-费用+期初留存收益-应付股利=622000-511000+90000-72000=129000（net incom）净利润=收入-费用=622000-51100=1110006、NetSolutions,(1) Dr. supplies expense （材料费）1240(2) Dr. insurance expense （保险费）100Cr. Prepaid insurance （预付保险费）100 (3) Dr. unearned rent（未获租金）120Cr. Rent revenue （租金收入）120 (4)Dr. wages expense （工资）250Cr. Wages payable （应付工资）250 (5)Dr. accounts receivable 500Cr. Fees earned （未获费用）500 (6) Dr. depreciation expense 50Cr. Accumulated depreciation 50。
会计英语(1)
会计英语(1)1.Accounting(会计)The process of indentifying,recording,summarizing,and reporting economic information to dicision 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,hosptil administrators,and people at other management levels within an or 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 ata 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 arganization to outsiders ,or claims against its assets by outsiders.9.Owners’ equity （所有者权益）The residual interest in the organization’s assets after deducting liabilities.10.Notes payable （应付票据）Promissory notes that are evidence of a debt and state the terms of payment.11.Entity （实体）An organization or a section of an organization that stands apart from other organization and individuals as a separate economis unit.12.Transaction （交易）Any event that both affects the financial position of an entity and be reliably recorded in money terms.13.Inventory （存货）Goods held by a company for the purpose of sale to customers.14.Account （帐户）A summary record of the changes in a particular assets,liability,or oweners’equity.15.Open account （贸易账户，来往帐目）Buying or selling on credit, usually by just an “authorized signature” of thebuyer.16.Account payable （应付帐款）A liability that results from a purchase of goods or services on open account.17.Creditor (债权人)A person or entity to whom money is owed.18.Debtor (债务人)A person or entity that owes money to another.19.Sole proprietorship (个体经营、独资经营)A separate organization with a single owner.20.Partnership (合伙)A form of organization that joins two or more individuals together as co-owners. 【。
会计的英语是什么
会计的英语是什么会计和英语专业都是比较热门的专业，因此找工作的竞争也会很激烈。
下面为大家带来会计的英语意思和相关用法，欢迎大家一起学习!会计的英语意思accounting会计的英语例句那个会计向营业部的职员介绍了自己的工作情况。
The accountant described his work to the sales staff.雇会计划得来。
It would pay (you) to use an accountant.他已由仓库调到会计室任职。
He has transferredfrom the warehouse to the accounts office.会计拐走了俱乐部的资金。
The treasurer has run off with the club's funds.会计科已完全计算机化了。
The accounts section has been completely computerized.我们的经理精通会计制度。
Our manager is conversant with account system.通过分析虚假会计报告的成因，提出了治理会计报告中虚假会计信息的对策。
The ctmse of the mendacious financial report is analyzed in this paper.会计信息资源是通过会计核算建造的人造资源;It is manmade resources by the wag of accounting.会计学就是一部会计伦理学。
Accounting science is accounting ethics.会计的双语例句1. The unemployed executives include former sales managers, directors and accountants.被解雇的管理人员包括前销售经理、主管和会计。
会计英语单词
会计英语词汇大全：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 general 会计主任account balance 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 flows1、部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative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 Planner2、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Manager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Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent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Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager 营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost帐目名词一、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Short-term investments - 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分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on V AT已交税金Paying tax转出未交增值税Unpaid V AT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on V AT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid V AT changeover未交增值税Unpaid V AT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital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法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent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Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERA TING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。
会计英文词汇大全
会计英文词汇大全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BB (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C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法。
会计的英语是什么
会计的英语是什么会计和英语专业都是比较热门的专业，因此找工作的竞争也会很激烈。
下面店铺为大家带来会计的英语意思和相关用法，欢迎大家一起学习!会计的英语意思accounting会计的英语例句那个会计向营业部的职员介绍了自己的工作情况。
The accountant described his work to the sales staff.雇会计划得来。
It would pay (you) to use an accountant.他已由仓库调到会计室任职。
He has transferredfrom the warehouse to the accounts office.会计拐走了俱乐部的资金。
The treasurer has run off with the club's funds.会计科已完全计算机化了。
The accounts section has been completely computerized.我们的经理精通会计制度。
Our manager is conversant with account system.通过分析虚假会计报告的成因，提出了治理会计报告中虚假会计信息的对策。
The ctmse of the mendacious financial report is analyzed in this paper.会计信息资源是通过会计核算建造的人造资源;It is manmade resources by the wag of accounting.会计学就是一部会计伦理学。
Accounting science is accounting ethics.会计的双语例句1. The unemployed executives include former salesmanagers, directors and accountants.被解雇的管理人员包括前销售经理、主管和会计。
会计英语词汇
会计英语词汇内部编号：（YUUT-TBBY-MMUT-URRUY-UOOY-DBUYI-0128）Chapter1Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
会计专业英语AccountingEnglishINTRODUCTION TO ACCOUNTING ENGLISH 5CHAPTER 1 INTRODUCTION TO ACCOUNTING 6§ 1.1 THE IMPORTANCE OF ACCOUNTING （会计的重要性）6§ 1.2．ACCOUNTING AS A PROFESSION （会计职业）7§ 1.3．ACCOUNTING KNOWLEDGE SYSTEM（会计学科体系）7§ 1.4．PROFESSIONAL ACCOUNTING BODIES（专业会计团体）8§ 1.5．ACCOUNTING POLICIES AND ACCOUNTING STANDARD 9（会计的法规体系和基本会计准则）9§ 1.6．FUNDAMENTAL ACCOUNTING CONCEPTS (基本会计理念) 101.6. 1. FOUR BASIC ACCOUNTING ASSUMPTIONS 101.6.2. IMPORTANT BASIC ACCOUNTING PRINCIPLES 11CHAPTER 2 THE ACCOUNTING ELEMENTS AND EQUA TION 132.1．THE ACCOUNTING ELEMENTS 132.1.1 ASSETS 132.1.2 LIABILITIES 负债142.1.3 OWNER’S EQUITY所有者权益142.1.4 REVENUE (INCOME) 收入152.1.5 EXPENSE (OUTCOME) 费用152.1.6 PROFIT/ LOSS 利润或亏损152.2. THE ACCOUNTING EQUA TION 162.2.1 THE ACCOUNTING EQUITA TION（会计恒等式）162.2.2 HOW THE BUSINESS TRANSACTIONS EFFECT ON THE ACCOUNTING EQUITA TION (经济业务与会计恒等式的关系) 162.2.3 CONCLUSION 18EXERCISES 18CHAPTER 3 DOUBLE ENTRY ACCOUNTING & LEDGER ACCOUNTS 193.1. THE DOUBLE ENTRY ACCOUNTING (复式记账) 193.2. APPLICA TION OF DOUBLE-ENTRY ACCOUNTING PRINCIPLE (复式记账的应用) 21 3.3. THE LEDGER ACCOUNTS分类账户223.3.1 THE LEDGER ACCOUNTS 223.3.2 PRACTICE: RECORD THE TRANSACTIONS ON THE RELEV ANT LEDGER ACCOUNTS (实训: 登T型账) 233.4 TRIAL BALANCE (试算平衡) 2626TABLE 3.4 :TRIAL BALANCE (试算平衡表) 27CHAPTER 4 TRANSACTIONS & DOUBLE-ENTRY ACCOUNTING 314.1. INTRODUCTION OF BUSINESS OPERA TIONS: 314.2. ACCOUNTING FOR MERCHANDISING BUSINESSES 334.2.1 ACCOUNTING FOR SUPPLYING TRANSACTIONS(供应过程的会计核算) 33--- MERCHANDISES / INVENTORY（存货, 货物）334.2.2 ACCOUNTING FOR SALES TRANSACTIONS（销售过程的会计核算）374.3. MANUFACTURING BUSINESS 404.3.1 INTRODUCTION OF MANUFACTURING CYCLES 404.3.2 ACCOUNTING FOR MANUFACTURING PROCESSES (生产过程的会计核算) 414.4. REVISION CLASSES 43CHAPTER 5 BASIC FINANCIAL STA TEMENT 455.1. BALANCE SHEETS (资产负债表) 455.1.1 EXHIBITION5-1: BALANCE SHEET 465.1.2 PRACTICAL EXAMPLE OF BALANCE SHEET 48-- PRACTICAL EXAMPLE 1(实例 1 ): BALANCE SHEET OF ABC CO. LTD 48-- PRACTICAL EXAMPLE 2(实例 2 ): BALANCE SHEET OF TM CO. LTD 485.2. INCOME STA TEMENT (OR PROFIT AND LOSS STA TEMENT) (利润表) 515.2.1 EXHIBITION5-2: INCOME STA TEMENT 52-- PRACTICAL EXAMPLE 1(实例 1 ): INCOME STA TEMENT OF XYZ CO. LTD 53-- PRACTICAL EXAMPLE 2(实例 2 ): BALANCE SHEET OF TM CO. LTD 545.3. CASH FLOW STA TEMENTS (现金流量表) 565.3.1 CLASSIFICA TION OF CASH FLOWS 565.3.2 EXHIBITION5-3: CASH FLOW STA TEMENT 57-- PRACTICAL EXAMPLE 1(实例 1 ): STA TEMENT OF CASH FLOW XYZ CO. LTD 59 CHAPTER 6 ACCOUNTING CYCLES 616.1. STEPS IN ACCOUNTING CYCLE 616.2. RECORDING JOURNAL ENTRIES AND POSTING TO LEDGER ACCOUNTS （编制日记账和登记总账）626.2.1 WHA T SHOULD BE POSTED? 626.3. ADJUSTING ENTRIES （账户的调整）646.3. CLOSING ENTRIES (临时账户的结转) 67CHAPTER 7 SAMPLE DOCUMENTS 617.1. BILLS (票据) 697.1.1 汇票697.1.1支票707.2. INVOICES (单据) 727.2.1 合同727.2.2海运提单737.2.3装箱单767.3. OTHER RELEV ANT DOCUMENTS(其它凭证和文件) 78CHAPTER 8 APPENDIXES 91第一节：英语最常用口语118句91第二节：公司部门名称对照94第三节：常见职务中英对照95Introduction to Accounting English会计英语概论l Why do we learn it? （为什么要学《会计英语》?）（1）跨国公司（2）国际业务（3）国际投资l What are the Learning objectives? （《会计英语》的学习目标？）1．快速掌握财会专业通用英语词汇，以提高专业英语能力。
2．快速掌握西方财务会计的基本知识，以提高专业素质。
3．熟练掌握制作基本的英语会计凭证、会计报表和财务报告的技能。
l How to learn it successfully? （如何学好《会计英语》？）1. 兴趣培养2. 巧记单词3. 勤读、勤写和勤译ExampleüShare - holders（股东）= Share（股票）+ holders（持有者）üShare - holder’s Equity = owner’s equity（所有者权益）= share- holder’s (股东) + Equity（股票价值）üAssets (资产) ：l Current assets (流动资产)：cash（现金），cash in the bank(银行存款)，short-term investments （短期投资）, account receivable(应收账款)l Non-current assets（非流动资产）：long-term assets （固定资产），intangible assets(无形资产)，long-term investments(长期投资)üLiabilities(负债)：l Current liabilities (流动负债)：account payable(应付账款)、short-term borrowings(短期借款) l Non-current liabilities（非流动负债）：long-term loan （长期借款），mortgage(按揭贷款) Chapter 1 Introduction to Accounting第1章会计英语概论Learning Objectives（学习目标）：After learning of this chapter, the students would have a general knowledge of the importance of accounting，users of the accounting information，accounting knowledge system，accounting as a profession，some important professional accounting bodies, the underlying accounting assumptions and the basic accounting policies.§ 1.1 The Importance of Accounting （会计的重要性）2 What is accounting?In general sense, accounting can be defined as a ―business information system‖ which communicate the economic activities and condition of a business (in monetary terms) to the business stakeholders, so that, they can make right decisions.2 Who are the users of accounting information? - business stakeholders(a) External business stakeholders（financial accounting information）:üCreditors债权人(e.g. bankers), owners所有者, shareholders,üCustomers客户, suppliers供应商,ügovernments (e.g. legislation法律, tax税),üother organizations (e.g. Trade Union商会, UNEP联合国环境规划署，WTO世界贸易组织)(b) Internal business stakeholders (managerial accounting information):üDirectors, CEOs（首席执行官）, managers, supervisors（主管）,üemployees§ 1.2．Accounting as a profession （会计职业）A person who specializes in the accounting field is known as an accountant. But, what specifically your careers will be?For example：Financial accountant (财务会计) / Cost accountant (成本会计)Managerial accountant（管理会计）/ CFO (chief financial officer)（首席财务官）Internal auditor （内部审计）/ tax accountant (税务会计)CPA（注册会计师）/ External auditor (外部审计)§ 1.3．Accounting knowledge system（会计学科体系）会计学科体系中文对照职业对照Accounting 会计学AccountantFinancial Accounting 财务会计Financial accountantCost Accounting 成本会计Cost accountantManagerial Accounting 管理会计Managerial accountantTax Accounting 税务会计Tax accountantAuditing 审计学Internal auditor /External auditorOthers:Accounting TheoryInternational AccountingComparative Accounting 会计理论国际会计比较会计§ 1.4．Professional accounting bodies（专业会计团体）(1) Examples of foreign professional accounting bodies:? ACCA英国特许公认会计师公会? AICPA America 美国注册会计师协会? CGA Canada 加拿大注册会计师公会? CPA Australia 澳大利亚注册会计师公会(2) The “Big Four”international accounting companies（全球规模最大的四个会计师事务所）事务所名称主要起源国员工数（1999年数据）KPMG（毕马威）荷兰、英国、美国、德国7万3千Ernst & Y oung（E&Y）(安永) 美国、英国6万8千Pricewaterhouse Cooper（PWC）(普华-- 永道）英国、美国11万3千Deloitte Touche Tohmatsu (D&T)（德勤）英国、美国、加拿大、日本6万1千Arthur Andersen (AA)(安达信) 美国（2002年因“安然破产事件”已停止营业）5万1千§ 1.5．Accounting policies and accounting standard（会计的法规体系和基本会计准则）Our country’s financial accounting regulations system is constituted by ‘Accounting Law’, ‘Corporate accounting standards’, ‘corporate accounting regulations’(我国企业财务会计法规体系由会计法、企业会计准则、企业会计制度组成)。