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
–paid in capital （contributed capital）实收资本
–shares /capital stock （u.s.）股票
retained earnings 留存收益
同时记住几个单词dividend 分红
beginning retained earnings ending retained earnings
–reserve 储备金（资产重估储备金，股票溢价账户）
e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.
4）Revenue: 收入
sales revenue销售收入interest revenue利息收入rent revenue租金收入
5）Expense: 费用
cost of sales销售成本, wages expense工资费用
6）Profit （income, gain）:利润net profit, net income
5.Financial statement 财务报表
1）balance sheet 资产负债表
2）income statement 利润表
3）statement of retained earnings 所有者权益变动表
4）cash flow statement 现金流量表
6.Accounting cycle
1）journal entries 日记账general journal总日记账
general ledger总分类账trial balance试算平衡表
adjusting entries 调整分录adjusted trial balance调整后的试算平衡表Financial statements 财务报表closing entry 完结分录
2）Dr.—Debit 借Cr.—Credit 贷
Double-entry system 复式记账
7.Exercise 练习
1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000借：存货3,000
Cr.cash 3,000 贷：现金3,000
2）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000借：应收账款10,000 Cr.sales revenue 10,000 贷：销售收入10,000
3）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元
Dr.wages & salaries expense 50,000 借：职工薪酬50,000
Cr.bank deposit 50,000贷：银行存款50,000
4）cash sale of US$1,180 销售收入现金1,180美元
Dr.cash 1,180 借：现金1,180 Cr.sales revenue 1,180贷：销售收入1,180
5）pre-paid insurance for US$12,000 预付保险费12,000美元
Dr.prepaid insurance 12,000借：预付保险12,000 Cr.bank deposit 12,000贷：银行存款12,000。