会计英语词汇解释
一.Account 、Accounting 和Accountant
account 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。例如：
1. He gave me a full account of his plan。
他把计划给我做了完整的说明。
2. Charge it to my account。
把它记在我的帐上。
3. Cashier：Good afternoon。Can I help you？
银行出纳：下午好，能为您做什么？
Man ：I'd like to open a bank account .
男人：我想开一个银行存款帐户。
还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。
在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如：
1.Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.
会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2.It has been said that Accounting is the language of business.
据说会计是“商业语言”。
3.Accounting is one of the fastest growing profession in the modern business world.
会计是当今经济社会中发展最快的职业之一。
4. Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.
财务会计和管理会计是会计的两个主要的专门领域。
其他还有accounting profession（会计职业）、accounting elements（会计要素）等。
ccountant 比Account只多ant三个字母，其意思是会计师、会计人员。例如：
1.A certified public accountant or CPA, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate.
注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。
2.Private accountant , also called executive or administrative accountant, handle the financial records of a business.
私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。
私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。
总之，这三个词，有很深的渊源关系。
二.Assets、Liabilities 和Owner's Equity
这三个词分别是资产、负债和所有者权益，是会计等式的三个要素。
Assets 这个词表示资产时一定要用复数形式，即词尾要有“s”。如果不用复数形式，就成为“宝物，天赋、技能”的意思。例如：
1. Assets are properties that are owned and have monetary values；for instance，cash，inventory，buildings，equipment.
资产是指企业所拥有的、具有货币价值的财产，如现金、存货、建筑物、设备。
2. Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.
资产是由企业拥有或控制并能用货币计量的经济资源。
3. Assets can be classified into current assets and non-current assets .
资产可以划分为流动资产和非流动资产。
Liabilities 是liability 的复数形式。它的意思是法律上的责任、义务。如liability for an accident （肇事的责任）；liability to pay taxes （纳税的义务）。只有其为复数形式liabilities 时才表示负债、债务的意思。例如：
1. Liabilities are the obligations or debt that a business must pay in money or services at some time in the future.
负债是指将来需用货币或服务偿还的债务或履行的义务。
2. Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable.
负债是欠外部的数额，如应付票据、应付帐款、应付债券。
Owner's equity 是由owner (所有者、业主)和equity （权益）构成为“业主权益”。例如：
1. Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities.
业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额与负债之间的差额。
2. Capital is the interest of the owners in an enterprise. Also known as owner's equity.
资本是企业所有者的利益，也称为业主权益。
3. Owner's equity include owner “s inve stment in a business and accumulated operating results since the beginning of the operation.
业主权益包括业主的投资以及企业自开业以来积累的经营成果。
上述会计要素相互之间的关系用一个简单的数学公式来表示，就是会计恒等式：Assets=Liabilities+Owner's equity
资产=负债+业主权益
三.Ledgers 和Journals
Ledgers 在簿记上是分类帐的意思，可以和其他词汇搭配，构成许多会计词汇。如ledger accounts（分类帐户）、general ledger（总分类帐）、subsidiary ledger （明细分类帐）等。例如：
1、Ledger accounts are used to record business transactions' effect on an accounting entity.
分类帐户被用来记录交易对会计主体的影响。
2、A ledger account is simply a record of changes （increase and decrease）and balances in value of a specific accounting item.
分类帐户不过是特定会计项目价值的变动（增加与减少）和结余的记录。
3、The general ledger is the book used to list all the accounts established by an organization.
总分类帐是一本列出一个单位所设立的全部帐户的帐本。
4、Further simplification of the general ledger is brought about by the use of subsidiary ledger.
使用明细分类帐使总分类帐更加简化明了。
5、The advantages of subsidiary ledger are as following：（1）reduces ledger detail ；（2）permits better division of labor；（3）permits a different sequence of accounts；（4）permits better internal control。
明细分类帐的优点如下；（1）减少分类帐的细节；（2）使劳动分工更合理；（3）允许不同的帐户排序（4）便于更好地内部控制。
Journal 比较常用的意思是“日记、日志；杂志、刊物”，如keep a journal （记日志）、a ship's journal (航海日志)，a monthly journal (月刊)，单词diary 也有“日记”的意思，但journal 比diary 更强调“正式记录”。Journal 在会计词汇上的意思是“日记帐”。例如：
1、In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal.
在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。
2、A journal is a chronological(arrange in order of time ) record of business transactions.
日记帐是对经济交易的序时（即按时间的顺序）记录。
3、In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.
在日记帐上记帐时，既定交易的借方和贷方一起被记录，但在分类帐记录中，一笔交易的借方和贷方进入不同的帐户中。
4、A journal may be a general journal or it may be a group of special journals. 日记帐可以是一本通用日记帐，也可以是一组特种日记帐。
四.Current assets、fixed assets 和Current liabilities
Current 是一个很有意思的词汇。它既可以是形容词，也可以是名词。
作为形容词，current 意思是“通用的、流通的，现在的”，如current money（通货），current English（现代英语），current fashion（目前流行的风尚）；
作为名词，current 的意思是“水流、气流，电流，动向、潮流”，如the current of a river （河的水流），the cold current （寒流），a direct current （直流电），the current of public opinion（舆论的动向）。
在这里，还要特别提到英国的两种存款current account （活期存款，也相当于美国银行中的checking account ）和deposit account （储蓄存款，也相当于美国银行中的savings account ）。
如果你到英国银行对柜员说：“Could you tell me what sorts of accounts there are ？”（您能告诉我有几种什么存款吗？）
银行柜员就会说：“Well，there are basically two types of accounts .There's a current account and a deposit account. With the current account you can pay
for things by cheque, but you don't earn any interest . With the deposit account ,you earn interest ,but you can't pay for things by cheque……”（基本上有两种存款，一种活期存款，一种储蓄存款；活期存款你可以用支票支付，但没有利息；储蓄存款可以挣到利息，但不能用支票支付。）
Current assets 就是“流动资产”。例如：
1、Current assets are the assets reasonably expected to be converted into cash or used in the current operation of the business.(The current period is generally taken as one year.) Examples are cash, notes receivable, accounts receivable, inventory , and prepaid expenses.
流动资产指的是有充分理由认为在当期经营活动中转换成现金或被使用的资产(一般是一年期)。现金、应收票据、应收帐款、存货以及预付的费用都属于流动资产。
说到流动资产，就不能不提到另一个词汇fixed assets（固定资产）。例如：2、Fixed assets are the long-lived assets used in the production of goods or services. These assets, sometime called non-current assets, are used in the operation of business rather than being held for sale.
固定资产是在产品和服务的生产过程中使用的寿命较长的资产。这些资产有时称为非流动资产，是公司经营中为了使用而不是为销售而置备的资产。
Current liabilities 就是“流动负债”。例如：
3、Current liabilities . Debts which must be satisfied from current assets within the next operating period, usually one year. Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.
流动负债。在下一个经营期间，通常是一年内必须用流动资产偿还的债务。应付帐款、应付票据、长期债务的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。
五. Receivable 、Payable和Prepaid
将Receivable 和Payable 两个词稍加比较，不难发现它们后面的四个字母相同，都有-able ，这是英语词汇构成的后缀之一。这个词缀紧接在动词之后，使动词变成形容词，表示“能够…、适于…、可…、应…”。Receive（收到、接受）加上- able 成为receivable，其意义也相应成为“能收的、应收的”；同样pay（付款、支付）加上-able 也相应成为“应付的”。这里要特别提到的是，动词后缀有-able 所形成的形容词，和一般形容词不同，在修饰名词时，它不在名词之前而在名词之后。例如accounts receivable（应收帐款）、accounts payable （应付帐款）、notes receivable（应收票据）、notes payable（应付票据）。下面举出几个句子来操练一下这几个会计词汇：
1、A business with many credit customers would set up the general ledger Accounts Receivable account for all credit customers and a separate account for each credit customer.
有很多赊购客户的企业应设置一个应收帐款总分类帐户，登记所有赊购客户欠的
货款，并为每个赊购客户设置一个明细帐户。
2、Accounts Receivable are often classified as current assets.
应收帐款通常归入流动资产。
3、Accounts receivable arise when a business sells goods and service on credit.
当企业以赊帐方式销售产品或提供服务时，就产生应收帐款。
4、A promissory note is regarded as notes receivable for the payee and notes payable for the maker.
本票对受款人来说是应收票据，对出票人来说则是应付票据。
5、Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value.
能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。
6、Accounts payable and notes payable are typical example of current liabilities.
应付帐款和应付票据是流动负债的典型例子。
7、As stated above, accounts payable and notes payable are usually created by a company's economic activities, such as purchases of merchandise and services received in the normal course of business.
如前所述，应付帐款和应付票据通常产生于企业的经营活动，例如在正常经营过程中的赊帐购买商品和接受服务。
Prepaid（预付的）这个词和前面的Pay 关系非常密切,实际上就是在pay 的过去分词paid 前加上一个前缀pre-，这个前缀表示“前、预先”之意，合起来就是“预付的”。例如：
8、Assume that a business paid a $1200 premium on April 1 for one year's insurance in advance. This represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). Thus, the entry would be : Dr. Prepaid Expenses—Prepaid Insurance $1200
Cr. Cash $1200
假设，一个公司4月1日支付了1200美圆的保险费预付一年的保险费。这意味着一种资产（预付费用）的增加，另一种资产（现金）的减少。因此，会计分录应为：
借：预付费用—预付保险费1200美圆
贷：现金1200美圆
六. Inventory（存货）
Inventory （存货），在会计英语词汇中是最基本的词汇之一，与这个词汇有关的词汇，比如与存货计价有关的方法，在会计报表及其说明解释中是经常可以见到的，因此，就让我们将它们放在一起来漫谈。例如：
1、Inventory must be measured at the acquisition cost in conformity with the historical cost principle.
存货必须遵循历史成本原则按取得成本计价。
2、In manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.
对于工业企业而言，主要有三类存货：原材料、半成品和产成品。
下面这几个都是存货计价的专门词汇，不能不谈到。
Specific identification method （个别辨认法）
3、Under the specific identification method, the specific actual cost is assigned to each unit.
在个别辨认法下，要按每一存货项目辨认实际成本。
4、Average-cost method （平均成本法）
Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale.
可供销售的商品成本总值除以可供销售的商品数量就得到平均单位成本。
5、First-in, first-out method （先进先出法）
Under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices.
在先进先出法下，假设企业首先销售最早购入的商品，期末存货按最近的购货价格计价。
6、Last-in, first-out method （后进先出法）
The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of “old” goods acquired in the
earliest purchases.
这种方法的名称意味着最后购进的商品最先销售出去，而期末存货由那些最早购入的“老”存货构成。
七.Long-term Assets 和Long-term liabilities
Long-term（长期的）和Assets、Liabilities结合，分别构成Long-term assets （长期资产）和Long-term liabilities（长期负债）。
Long-term assets（长期资产）也有写成Long-lived assets 的，与Fixed assets （固定资产）、Plant and equipment（厂房和设备），甚至还有property（财产）相互重叠。请看几个例句：
1、Long-term assets are characterized by highly economic values, physical and nonphysical substance, useful life of more than one accounting period.
长期资产有如下特征：经济价值高，具有实物形态或不具有实物形态，使用年限超过一个会计期间。
2、Long-term assets are classified into tangible assets and intangible assets.
长期资产可以分为有形资产和无形资产。
3、Tangible assets include land, buildings, plant and equipment.
有形资产包括土地、房屋、厂房和设备
4、The term plant and equipment is used to describe long-lived assets acquired for use in the operation of the business and not intended for resale to customers.
术语“厂房和设备”用来描述企业为经营使用而购买并不打算再出售给顾客
的长期资产。
5、The term fixed assets has long been used in accounting literature to describe all types of plant and equipment.
长期以来，会计文献一直使用“固定资产”这一名词来代表各种厂房和设备。
6、The term intangible assets is used to describe assets which are used in the operation of the business but no physical substance, and non-current.
无形资产是指应用于企业的经营活动，但没有实物形态且非流动的资产。7、Intangible assets include goodwill, patents, trademarks, copyrights, and franchise.
无形资产包括商誉、专利权、商标、版权，以及专营权。
Long-term assets（长期负债）是企业由于过去交易事实或行为而产生的，并将于一年或超过一年的一个营业周期以上偿还的债务。一般有应付公司债券、应付长期票据等。例如：
8、Long-term liabilities are obligations that do not qualify as current liabilities. Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities.
长期负债是指不符合流动负债条件的负债。应付抵押借款、长期租赁、应付长期票据，以及应付债券都是长期负债的一些例子。
9、Long-term liabilities are measured in accordance with historical cost principle.
长期负债按照历史成本原则计量。
10、Bonds payable are the typical example of long-term liabilities.
应付债券是长期负债的典型例子。
会计专业英语词汇大全
一.专业术语Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产 = 负债 + 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额 / 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick
ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年xx Annuity method 年xx法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价
会计英语术语解释
第一章 Account payable 应付账款 Account receivable 应收账款 Accounting 会计 Accounting equation 会计等式 Asset 资产 Audit 审计 Balance sheet 平衡表（资产负债表） Capital 资本 Certified management accountant (CMA) 注册管理会计 Certified public accountant (CPA) 注册会计师 Corporation 公司 Entity 主体 Expense 费用 Financial accounting 财务会计 Financial Accounting Standards Board (FASB) 财务会计准则委员会Financial statements 财务报告 Generally accepted accounting principles(GAAP)公认接受会计准则Income statement 收入表（利润损益表） Liability 负债 Management accounting 管理会计 Net earnings 净收益 Net income 净收入 Net loss 净损失 Net profit 净利润 Note payable 应付票据 Note receivable 应收票据 Owner’s equity 所有者权益 Owner withdrawals 实收资本 Partnership 合伙制 Proprietorship 个体制 Revenue 收入 Shareholder 股东 Statement of cash flows 现金流量表 Statement of earnings 净盈余报表 Statement of financial position 财务状况报表 Statement of operations 运营表 Statement of owner’s equity 所有者权益报表 Stockholder 股东 Transaction 交易 第二章 Account 账簿、账户 Chart of accounts会计科目表 Credit把……记入贷方
会计英语名词解释
1、 assets（资产）：economic resources owned by the business that will benefit future operations.GAAP requires they are valued at cost,not market value. 2、 Liabilities(负债):liabilities refer to the past transactions,the current obligations formed through the fulfillment of the duty will be outflow of economic benefits. are debets,the person or persons to whom they are owed are called creditors. 3、Shareholders’ (所有者权益)：Creditors have legal priority over the owners’claims.the shareholders’equity equity is the residual amount. 4、 Revenues(收入)：are increases in stockholders’equity resulting from the costs of selling goods,rending services or performing other business activities 5、 Expenses(费用)：are decreases in stockholders’equity resulting from the costs of selling goods,rending services er performing other business activities. 6、 Balance sheet(资产 负债表)：is a listing of a company’s assets, liabilities and owners’ equity on a given date.it is designed to portray the financial position of the company at a particular time. 7、 Statement of owner’s equity(所有者 权益表)：shows the changes take place in the owner’s capital during a period of time net income or not loss.withdrawals,and owner’s investment for a business. 8、 Cash flow statement(现金流量 表)：reports cash receipt and payments as well as cash inflows and actflows in three groups:operating activites.investing activites.and financing activites. 9、 The income statement(利润表)： reports the net income or ner less for the https://www.360docs.net/doc/0c19468931.html, income: revenues-expenses. 10、Accrual accounting （权责发生制）： requires adjustment for prepaid unearned and accrued items thereforeit reports revenues when earnedand expenses when the expiration of benefit incurred. 11、matching rule(配比 原则)： revenues and expenses must be allocated to the period in which they were actually created. 12.going concern principle(持续经营)： users of financial statements assume that the records reflect the business is going to continue its operations as opposed to being closed or sold unless information is provided to the contrary . assumes that a business will continue for an indefinite period. 13. time period principle(会计期间)： an entity’s activities are divided into specific time periods.such as a year,and reported on that basis. 14. full disclosure(充 分批露原则)：financial statements must report all relevant information about the operations and financial position of the entity 15.Consistency principle(一致性原 则)：an entry must use the same accounting methods period after period so that the financial statements of succeeding period will be comparable. 16.materiality principle(重要性原 则)：an amount may be ignored if its affect on the financial statements is not important to its users. 17.conservatism principle(稳健性原 则)：the least optimistic estimate should be selected when two estimates of amounts to be received or paid are about equality likely;it is better to understate than over values. 18.busniness entity principle(会计 主体)：each entity must keep accounting records and people reports that are distinct from those of the owner and any other entity. 19. objectivity principle：（客观性原 则）：transactions must be recorded based on independent,unbiased, and verifiable evidence 20.cost principle(成本 原则) ： all transactions are recorded based on the cash amount received or paid 21 monetary unit principle(货币计量)： transactions are recorded based on common currency and not but
会计英语
U1 ●NOTE：general-purpose financial statements 通用目的财务报表，也称一般目的财务报表，即按照一般目的报告标准 编制的财务报表。所谓一般目的报告标准，是指为满足各类财务信息使 用者的共同需要而制定的标准，也就是适用的会计准则和相关法律法规 要求。 ● The most widely recognized quality criteria include relevance,reliability,understandability,and comparability. ●NOTE:relevance 相关性，是衡量会计信息质量的一项重要标准。相关性是指会计信息与使 用者的决策需求相关。为了使信息具有相关性，信息的提供必须是及时的 （timeliness），必须具有预测价值（predictive value）和反馈价值 （feedback value）。 ●Qualities relate to relevance include predict value,feedback value and timeliness. ●NOTE:reliability 可靠性，是一项重要的会计信息质量特征。可靠性指会计信息的可信赖 程度。可靠的会计信息必须真实反映反映企业的经济活动 （truthfulness）；具有相同专业资格的不同人员处理同一经济业务应 能得到相同的结果，即信息是可验证的（verifiability）；提供信息者 必须保持中立的立场，客观地反映经济活动，即中立性（neutrality）。 ●NOTE：understandability 可理解性，是会计信息的一项质量标准。可理解性，或称明细行，是指 会计所使用的概念和名词以及财务报表的列报必须能够让报表使用者 容易理解。当然，报表使用者本身必须具备一定的会计知识以便透彻地 理解财务报表。 ●NOTE:comparability 可比性，是会计信息的一项质量要求。可比性是指不同企业提供的财务 报表、企业在不同期间提供的财务报表具有可比性。这就要求不同企业 在处理同类经济业务时要遵循相同的会计准则，即具有统一性 （uniformity）,一个企业所选用的会计政策和程序应在各会计期间连 续使用，即保持一贯性（consistency），除非有合理的原因支持变更。
会计英语词汇解释
一.Account 、Accounting 和Accountant account 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。例如： 1. He gave me a full account of his plan。 他把计划给我做了完整的说明。 2. Charge it to my account。 把它记在我的帐上。 3. Cashier：Good afternoon。Can I help you？ 银行出纳：下午好，能为您做什么？ Man ：I'd like to open a bank account . 男人：我想开一个银行存款帐户。 还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。 在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如： 1.Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2.It has been said that Accounting is the language of business. 据说会计是“商业语言”。 3.Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。 4. Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 其他还有accounting profession（会计职业）、accounting elements（会计要素）等。 ccountant 比Account只多ant三个字母，其意思是会计师、会计人员。例如： 1.A certified public accountant or CPA, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate. 注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。 2.Private accountant , also called executive or administrative accountant, handle the financial records of a business. 私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。 私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。 总之，这三个词，有很深的渊源关系。 二.Assets、Liabilities 和Owner's Equity 这三个词分别是资产、负债和所有者权益，是会计等式的三个要素。 Assets 这个词表示资产时一定要用复数形式，即词尾要有“s”。如果不用复数形式，就成为“宝物，天赋、技能”的意思。例如：
会计专业英语词汇大全
一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产 = 负债 + 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额 / 应收帐款平均余额Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐
会计英语术语解释
会计英语术语解释
第一章 Account payable 应付账款 Account receivable 应收账款 Accounting 会计 Accounting equation 会计等式 Asset 资产 Audit 审计 Balance sheet 平衡表（资产负债表） Capital 资本 Certified management accountant (CMA) 注册管理会计 Certified public accountant (CPA) 注册会计师 Corporation 公司 Entity 主体 Expense 费用 Financial accounting 财务会计 Financial Accounting Standards Board (FASB) 财务会计准则委员会Financial statements 财务报告 Generally accepted accounting principles(GAAP)公认接受会计准则Income statement 收入表（利润损益表） Liability 负债 Management accounting 管理会计 Net earnings 净收益
Net income 净收入 Net loss 净损失 Net profit 净利润 Note payable 应付票据 Note receivable 应收票据 Owner’s equity 所有者权益 Owner withdrawals 实收资本 Partnership 合伙制 Proprietorship 个体制 Revenue 收入 Shareholder 股东 Statement of cash flows 现金流量表Statement of earnings 净盈余报表Statement of financial position 财务状况报表Statement of operations 运营表 Statement of owner’s equity 所有者权益报表Stockholder 股东 Transaction 交易 第二章 Account 账簿、账户 Chart of accounts会计科目表 Credit把……记入贷方
会计英语名词解释
1.proprietorships:A proprietorships or “sole trader”,has a single owner ,called the proprietorships who is often also the manager.Many small businesses start out as a proprietorships. 2.partnerships:A partnerships joins two or more individuals together as co-owners.Each owner is a pratner.Most partnerships are small or mediumsized. https://www.360docs.net/doc/0c19468931.html,pany:A company is a business owned by shareholders,people who own shares of ownership in the business. 4.revenue:Revenue is the increase in owner’s equity resulting from the sales of goods services by the business. 5.expense:Expense are decrease in owners’equity that occur from using assets or increasing liabilities to deliver goods and services to customers. 6.balance sheet:The balance sheet lists all the entity’s assets,liabilities and owners’ equity as at a special date,usually the end of a month or a year. 7.cash flow statement:The cash flow statement reports the cash coming in and the amount of cash going out during a period.Business activities result in a net cash inflow or a net cash outflow. 8.bills receviable:A business may sell its goods or services in exchange for a bill of exchange,which is a written pledge that the customer will pay a fixed amount of money by a certain date. 9.adjusting entries:To measure net profit,a business must bring the records up to date at the end of the period.This process is called adjusting the books,and it requires special journal entries called adjusting entries. 10.accrual accounting:The effect of each transaction as it occurs. 11.cash-basis accounting:records only cash receipts and cash payment.It ignores receivables,payables and depreciation. 12.prepayments(deferrals):In a prepaid-type adjustment,the cash transaction occurs before the related expense or revenue is recorded. 13.accummulated depreciation:is a contra asset account,which means an asset account with a normal credit balance. 14. Carrying amount(book value):The resulting net amounting of a non-current asset is called its carrying amount. 15.accrued expense:The term accrued expense refers to an expense that the business has incurred but has not yet paid. 16.accrued revenue:A revenue that has been earned but not yet received in cash is called an accrued revenue. 17.unearned revenue:Receiving cash in advance creates a liability called unearned revenue or deferred revenue. 18.prepaid expense:are advance payments of expenses.The category includes prepayments that typically expire or will be used up in the near future. 19.accounting cycle:is the process by which business produce their financial statements for a special period of time. 20.unclassified balance sheet:the liquidity format balance sheet as the unclassified balance sheet. 21.accounts receivable:A business may sell its goods or services in exchange for an oral,implied or documented promise of future cash receipt. 22.fixed assets:are assets which a company uses on a continuous basis, such as property and machinery.
会计英语词汇大全
会计英语词汇汇总 accountant genaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称，会计科目 accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period（会计期间） are related to specific time periods ,typically one year（通常是一年) 资产负债表：balance sheet 可以不大写b 利润表：income statements (or statements of income) 利润分配表：retained earnings 现金流量表：cash flows 1、部门的称谓 市场部Marketing 销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD） 客户服务Customer Service ，例如客服员叫CSR，R for representative
会计的英语名词解释
会计的英语名词解释 在商业和财务领域中，会计是一个至关重要的职业。会计负责记录和报告一个 组织的财务信息，为决策者提供有关财务状况和业绩的准确数据。在这个领域，有很多专业术语和名词。本文将解释一些常见的会计英语名词。 1. Assets（资产） 资产是指一个组织拥有的任何有经济价值的物品或资源。资产可以是现金、股票、债券、不动产、机器设备等。在会计报表中，资产被分为流动资产（比如现金和应收账款）和固定资产（比如房地产和设备）。 2. Liabilities（负债） 负债是指一个组织所欠的债务或义务。负债可以是贷款、应付账款、未结工资等。负债分为流动负债（比如短期贷款和应付账款）和长期负债（长期贷款和债券）两种。 3. Equity（所有者权益） 所有者权益是指一个组织的净资产，即资产减去负债后的余额。所有者权益代 表了组织所有者对其资本的权益。它包括股东的股本和利润留存。 4. Revenue（收入） 收入是指一个组织在特定会计期间内从经营活动中获得的货币流入。收入可以 包括销售收入、服务收入、利息收入等。收入是一个组织盈利能力的一个重要指标。 5. Expenses（费用） 费用是指一个组织在特定会计期间内为了生产和销售商品或提供服务而发生的 成本。费用包括人员薪酬、租金、采购成本、广告费用等。费用是一个组织盈利能力的一个重要指标。
6. Depreciation（折旧） 折旧是指资产在使用过程中由于年限或使用量的变化而产生的值减少。折旧是 费用，用于表示长期资产的价值损耗。例如，一辆车的价值随着时间的推移会逐渐减少，折旧费用就被用来表示这种价值损耗。 7. Balance Sheet（资产负债表） 资产负债表是一份会计报表，展示了一个组织在特定时间点的资产、负债和所 有者权益的状况。资产负债表可以帮助决策者了解组织的财务状况和偿债能力。 8. Income Statement（损益表） 损益表是一份会计报表，展示了一个组织在特定会计期间内的收入、费用和净 收益。损益表可以帮助决策者了解组织的盈利能力和业务表现。 9. Cash Flow Statement（现金流量表） 现金流量表是一份会计报表，展示了一个组织在特定会计期间内的现金流入和 流出情况。现金流量表可以帮助决策者了解组织的现金状况和现金管理能力。 10. Audit（审计） 审计是指对一个组织的财务报表和记录进行审查和验证的过程。审计的目标是 确定财务信息的准确性和合法性。审计可以由内部审计部门或外部独立审计师进行。 以上是一些常见的会计英语名词的解释。这些名词在商业和财务领域中广泛使用，对于理解和运用会计原则和概念非常重要。无论是从事会计工作还是学习会计知识，了解这些名词的含义都是必要的。
会计英语知识点汇总
会计英语知识点汇总 会计英语是指与会计相关的英语词汇、表达方式以及专业术语。随着国际间经济交流的日益频繁和全球化进程的加快，掌握会计 英语成为了很多专业人士的必备技能。本文将梳理一些常见的会 计英语知识点，以帮助读者更好地理解和运用这些术语。 一、财务报表 1. Balance Sheet（资产负债表）：用于反映企业在特定日期的 资产、负债和所有者权益的情况。 2. Income Statement（利润表）：反映企业在一定期间内的收入、费用和净利润。 3. Cash Flow Statement（现金流量表）：按照企业的经营、投 资和筹资活动分类，反映现金的流入和流出。 4. Statement of Retained Earnings（留存收益表）：展示企业在 一定期间内的净利润留存情况。
二、会计核算 1. Accounting Equation（会计等式）：Assets（资产）= Liabilities（负债）+ Owner's Equity（所有者权益），反映了企业 财务状况的基本平衡关系。 2. Depreciation（折旧费用）：用于反映资产价值随时间的减少。 3. Accrual Accounting（权责发生制）：将收入和费用与实际发 生的时间匹配，而非支付和收入的时间。 4. Double-entry Bookkeeping（复式记账法）：每笔交易必须同 时记录借方和贷方的金额。 5. Financial Ratios（财务比率）：用于分析企业财务状况和经 营绩效的指标，包括盈利能力、杠杆比率、偿债能力等。 三、财务分析 1. Liquidity（流动性）：反映企业偿付短期债务的能力。
会计英语的名词解释
会计英语的名词解释 在全球化的经济环境中，会计英语作为一种专业词汇系统成为了国际上财务人 员必备的技能之一。掌握会计英语不仅可以提高专业素养，还有助于加强与国际同行的交流。本文将对一些常见的会计英语名词进行解释，帮助读者更好地理解与运用这些术语。 1. Assets（资产） 资产是指任何有经济价值的资源，可以是现金、股票、债券、房产等，用来支 持企业运营。资产一般被分为长期资产和流动资产，前者指那些用于长期经营的资产，如土地、建筑等，后者指较流动的资产，如存货、应收账款等。 2. Liabilities（负债） 负债是指企业所欠的债务或义务，包括应付账款、贷款、未付工资等。负债按 照偿还期限可以分为长期负债和流动负债，前者指一年以上需要偿还的债务，后者指一年内需要偿还的债务。 3. Equity（所有者权益） 所有者权益是指企业拥有者对其资产净值的权利。它包括股东权益和留存收益。股东权益可以通过发行股票来获得，而留存收益是企业利润未分配的部分。 4. Revenue（收入） 收入是企业在正常经营活动中产生的经济利益，如销售商品、提供服务等所获 得的钱款。收入可以分为主营业务收入和其他业务收入。 5. Expenses（费用）
费用是企业为了开展正常经营活动而发生的支出，如工资、租金、采购成本等。费用可以分为直接费用和间接费用，前者指与产品生产直接相关的费用，后者指与产品生产间接相关的费用。 6. Depreciation（折旧） 折旧是指某种固定资产按照一定的标准逐年减少其价值的过程。折旧费用会计 上被逐年分摊在企业的成本中，以反映固定资产的使用寿命与价值的变化。 7. Amortization（摊销） 摊销是指对某类资产进行逐年分配的过程，以反映其价值随时间的减少。摊销 一般适用于有限生命周期的资产，如专利权、版权等。 8. Audit（审计） 审计是一项独立的、客观的评估，用于确定企业的财务报表是否符合会计准则 和法律法规的规定。审计旨在验证企业的财务信息的真实性与准确性。 9. Financial Statements（财务报表） 财务报表是企业为了向内外部用户提供其财务状况、经营成果和现金流量等信 息而编制的报表。财务报表包括资产负债表、利润表和现金流量表。 10. Cash Flow（现金流量） 现金流量是企业在一定期间内收到和支付的现金和现金等价物的净增减额。它 反映了企业现金的流入与流出情况，可以帮助分析企业的偿债能力和盈利能力。 以上仅是会计英语中的一部分常见名词解释，掌握这些专业词汇对于从事会计 工作的人士来说至关重要。同时，在学习会计英语的过程中，还可以通过阅读相关财务报表和理解相关案例来加深对这些名词的理解和运用。希望本文能对读者在学习和应用会计英语方面提供一些帮助。
会计英语词汇英文解释.doc
会计英语词汇英文解释.doc 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 resid ual interest in the organization’s assets after
会计英语名词解释
1、assets（资产）：economic resources owned by the business that will benefit future operation,GAAP requires they are valued at cost,not marketvalue. 2、Liabilities(负债):are debets,the person or persons to whom they are owed are called creditors. 3、Shareholders’equity(所有者权 益)：Creditors have legal priority over the owners’claims.the shareholders’equity is the residual amount. 4、Revenues(收入)：are increases in stockholders’equity resulting from the costs of selling goods,rending services or performing other business activities 5、Expenses(费用)：are decreases in stockholders’equity resulting from the costs of selling goods,rending services er performing other business activities. 6、Balance sheet(资产负债表)：is a listing of a company’s assets, liabilities and owners’ equity on a given date.it is designed to portray the financial position of the company at a particular time. 7、Statement of owner’s equity(所 有者权益表)：shows the changes take place in the owner’s capital during a period of time net income or not loss.withdrawals,and owner’s investment for a business. 8、Cash flow statement(现金流量 表)：reports cash receipt and payments as well as cash inflows and actflows in three groups:operating activites.investing activites.and financing activites. 9、The income statement(利润表)： reports the net income or ner less for the https://www.360docs.net/doc/0c19468931.html, income: revenues-expenses. 10、Accrual accounting（权责发生制）：requires adjustment for prepaid unearned and accrued items thereforeit reports revenues when earnedand expenses when the expiration of benefit incurred. 11、The matching rule(配比原则)：states that expenses must be assigned to the accounting period in which they are used to produce revenue. 12.going concern principle(持续经营)：assumes that a business will continue for an indefinite period. 13. time period principle(会计期间)：an entity’s activities are divided into specific time periods.such as a year 14. full disclosure(充分批露原则)：financial statements must report all relevant information about the operations and financial position of the entity 15.Consistency principle(一致性原则)：an entry must use the same accounting methods period after period so that the financial statements of succeeding period will be comparable. 16.materiality principle(重要性原则)：an amount may be ignored if its affect on the financial