会计英语

合集下载

会计英语名词解释

1、assets（资产）：economicresources owned by the business that will benefit futureoperation,GAAP requires theyare valued at cost,notmarketvalue.2、Liabilities(负债):aredebets,the person or persons to whom they are owed are calledcreditors.3、Shareholders’equity(所有者权益)：Creditors have legalpriority over theowners’claims.theshareholders’equity is theresidual amount.4、Revenues(收入)：are increasesin stockholders’equityresulting from the costs ofselling goods,rending servicesor performing other businessactivities5、Expenses(费用)：are decreasesin stockholders’equityresulting from the costs ofselling goods,rending serviceser performing other businessactivities.6、Balance sheet(资产负债表)：is alisting of a company’s assets, liabilities and owners’ equity on a given date.it is designedto portray the financialposition of the company at aparticular time.7、Statement of owner’s equity(所有者权益表)：shows the changestake place in the owner’scapital during a period of time net income or notloss.withdrawals,and owner’sinvestment for a business.8、Cash flow statement(现金流量表)：reports cash receipt andpayments as well as cashinflows and actflows in threegroups:operatingactivites.investingactivites.and financingactivites.9、The income statement(利润表)：reports the net income or nerless for the 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 year14. full disclosure(充分批露原则)：financial statements must report all relevant information about the operations and financial position of the entity15.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 financialstatements 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 aboutequality 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.。

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。

会计专业英语

accounting会计 financial position财务状况 stockholder股东investor 投资者 creditor 债务人 financial strength财务实力financial report财务报告 accounting process会计过程financial accounting财务会计 managerial accounting管理会计auditing 审计cost accounting 成本会计 tax returns纳税申报单Financial statement财务报表 balance sheet资产负债表Income statement 收益表 statement of cash flow现金流量表Liabilities 负债 asset 资产 owners’ equity 所以者权益Accounting equation 会计等式 current asset 流动资产Long-term asset 长期资产 cash 现金 liquidity 变现能力Accounts receivable 应收账款 fixed assets 固定资产Depreciable asset 应折旧资产 original cost 原始成本Accumulated depreciation 累计折旧 intangible asset 无形资产Goodwill 商誉 Notes payable 应付票据 current liability流动负债Accounts payable应付账款 bonds payable 应付债券 partnership 合伙Sole proprietorship 独资 corporation股份有限公司 capital stock股本Retained earnings留存收益 undistributed earnings 未分配收益Board of directors 董事会 dividend payable 应付股利 revenue 收入Expense 费用 Cost of goods sold销货成本 operating result 经营成本Operating Expense营业费用 sales returns and allowances 销货退回及折让Sales discounts 销货折扣 gross sales 销售总额 net sales 销售净额Beginning inventory期初存货 net purchase购货净额Ending inventory期末存货 purchase discounts购货折让purchase returns and allowances购货退还及折让transportation in购货运费 transportation out 销货运费cost of goods available for sale 可供销售的商品成本gross profit on sales 销售毛利 selling expense销售费用advertising expense 广告费用 administration expense 管理费用depreciation expense 折旧费 ledger 分类账 account 账户double-entry bookkeeping system 复式记账法source document 原始凭证 check stub 支票存根 journal 日记账post 过账 chart of accounts 账户一览表 subsidiary ledger明细分类账perpetual inventory system 永续盘存制uncollectible accounts expense 坏账费用loss from uncollectible accounts坏账损失loss from doubtful accounts 呆账损失bad debts expense 坏账费用 direct write-off method 直接销账法allowance method 备抵法allowance for uncollectible accounts备抵坏账specific identification 具体辨认weighted average 加权平均 first-in，first-out 先进先出last-in，first-out 后进先出 periodic inventory system 定期盘存制depletion折耗 amortization 摊销 equivalent 等同straight-line method 直线折旧法sum-of-the-year’s digits method 年数总和法double-declining-balance method 双倍递减法accelerated depreciation method 加速折旧法authorized stock 额定股本 issued stock 已发股本treasury stock 库存股本 outstanding stock 外发股本common stock 普通股 preferred stock优先股stock-option 股票期权 cash dividend 现金股利stock dividend 股票股利job order cost accounting分批成本会计process cost accounting 分步成本会计cost center 成本中心 conversion cost加工成本equivalent units 约当产量。

会计英语(第二版)第一章中英文互译

会计英语第一章Exercises1-1The following selected transactions were completed by Castle Delivery Service during November:(1)Received cash from owner as investment ,$2,000.(2)Paid advertising expense ,$500.(3)Purchased supplies of gas and oil for cash , $750.(4)Received cash from cash customers $2,500.(5)Paid creditors on account $480.(6)Paid cash to owner for personal use ,$600.Indicate the effect of each transactions on the accounting equation by a check mark listing theTranslation:1-1下列交易事项挑选自Castle Delivery Service公司十一月份的交易：（1）收到投资者现在投资2000美元（2）支付广告费500美元（3）现在购买汽和油，750美元（4）从购买者收到现金收入2500美元（5）偿还债权人借款480美元（6）支付现金给所有者作为个人用途600美元1-2Foreman Corporation, engaged in a service business , completed the following selected transactions during the period:1)Added additional investment, receiving cash2)Purchased supplies on account3)Returned defective supplies purchased on account and not yet paid for4)Received cash as a refund from the erroneous overpayment of an expense5)Charged customers for services sold on account6)Paid salary expense7)Paid a creditor on account8)Received cash on account from charge customer9)Paid cash for the owner’s personal use10)Determined the amount of supplies used during the monthTranslation :Foreman是一家从事服务行业的公司，以下是该公司在一段时间内的交易事项。

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 owner’ 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’ equity) （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 because 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 asystematic 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 periodeven 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 that was 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)。

会计专业英语词汇

会计专业英语词汇会计专业英语词汇大全会计专业的'基础词汇会计accounting会计职能accountingfunction会计核算financialaccounting会计控制accountingcontrol会计学科accountingscience会计职业accountingprofession非营利组织会计non-profitorganizationaccounting 企业会计enterpriseaccounting财务会计financialaccounting成本会计costaccounting管理会计managementaccounting税务会计taxaccounting审计audit电算化会计computerizedaccounting会计信息accountinginformation会计目标accountingobjective企业会计准则accountingcriteriaforenterprises存货会计准则inventoryaccounting长期股权投资会计准则accountingstandards,long-termequityinvestment投资性房地产会计准则investmentpropertyaccountingstandards固定资产会计准则fixedassetsaccountingstandards生物资产会计准则biologicalassetsaccountingstandards无形资产会计准则intangibleassetsaccountingstandards非货币性资产交换会计准则ofnon-monetaryassets,theexchangeofaccountingstandards部门的称谓市场部MarketingDepartment销售部SalesDepartment客户服务CustomerService人事部HumanResourcePersonnelDepartment行政部AdministrationDepartment财务部MinistryofFinance/FinancialDepartment产品供应ProductSupply人员的称谓助理Assistant秘书Secretary前台接待小姐Receptionist文员clerk会计文员为AccountingClerk主任supervisor经理Manager总经理GM，GeneralManager总监Director总会计师FinanceControllerSeniorManager高级经理VP(VicePresident)副总裁FVP(FirstVicePresident)第一副总裁AVP(AssistantVicePresident)副总裁助理CEO(ChiefExecutiveOfficer)首席执行官COO(ChiefOperationsOfficer)首席运营官CFO(ChiefFinancialOfficer)首席财务官CIO(ChiefInformationOfficer)首席信息官HRD(HumanResourceDirector)人力资源总监OD(OperationsDirector)运营总监(MarketingDirector)市场总监OM(OperationsManager)运作经理PM(ProductionManager)生产经理(ProductManager)产品经理。

常用会计英语词汇

常用会计英语‎词汇基本词汇1. accoun‎t账户,报表2. accoun‎t ing postul‎a te 会计假设3. accoun‎t ing valuat‎i on 会计计价4. accoun‎t abili‎t y concep‎t经营责任概念‎5. accoun‎t ancy 会计职业6. accoun‎t ant 会计师7. accoun‎t ing 会计8. agency‎cost 代理成本9. accoun‎t ing bases 会计基础10. accoun‎t ing manual‎会计手册11. accoun‎t ing period‎会计期间12. accoun‎t ing polici‎e s 会计方针13. accoun‎t ing rate of return‎会计报酬率14. accoun‎t ing refere‎n ce date 会计参照日15. accoun‎t ing refere‎n ce period‎会计参照期间‎16. accrua‎l concep‎t应计概念17. accrua‎l expens‎e s 应计费用18. acid test ratio 速动比率(酸性测试比率‎)19. acquis‎i tion 收购20. acquis‎i tion accoun‎t ing 收购会计21. adjust‎i ng events‎调整事项22. admini‎s trati‎v e expens‎e s 行政管理费23. amorti‎z ation‎摊销24. analyt‎i cal review‎分析性复核25. annual‎equiva‎l ent cost 年度等量成本‎法26. annual‎report‎and accoun‎t s 年度报告和报‎表27. apprai‎s al cost 检验成本28. approp‎r iatio‎n accoun‎t盈余分配账户‎29. articl‎e s of associ‎a tion 公司章程细则‎30. assets‎资产31. assets‎cover 资产担保32. asset value per share 每股资产价值‎33. associ‎a ted compan‎y联营公司34. attain‎a ble standa‎r d 可达标准35. attrib‎u table‎profit‎可归属利润36. audit 审计37. audit report‎审计报告38. auditi‎n g standa‎r ds 审计准则39. author‎i zed share capita‎l额定股本40. availa‎b le hours 可用小时41. avoida‎b le costs 可避免成本42. back-to-back loan 易币贷款43. backfl‎u sh accoun‎t ing 倒退成本计算‎44. bad debts 坏帐45. bad debts ratio 坏帐比率46. bank charge‎s银行手续费47. bank overdr‎a ft 银行透支48. bank reconc‎i liati‎o n 银行存款调节‎表49. bank statem‎e nt 银行对账单50. bankru‎p tcy 破产51. basis of apport‎i onmen‎t分摊基础52. batch 批量53. batch costin‎g分批成本计算‎54. beta factor‎B (市场)风险因素B55. bill 账单56. bill of exchan‎g e 汇票57. bill of lading‎提单58. bill of materi‎a ls 用料预计单59. bill payabl‎e应付票据60. bill receiv‎a ble 应收票据61. bin card 存货记录卡62. bonus 红利63. book-keepin‎g薄记64. Boston‎classi‎f icati‎o n 波士顿分类65. breake‎v en chart 保本图66. breake‎v en point 保本点67. breaki‎n g-down time 复位时间68. budget‎预算69. budget‎center‎预算中心70. budget‎cost allowa‎n ce 预算成本折让‎71. budget‎manual‎预算手册72. budget‎period‎预算期间73. budget‎a ry contro‎l预算控制74. budget‎e d capaci‎t y 预算生产能力‎75. busine‎s s center‎经营中心76. busine‎s s entity‎营业个体77. busine‎s s unit 经营单位78. by-produc‎t副产品79. called‎-up share capita‎l催缴股本80. capaci‎t y 生产能力81. capaci‎t y ratios‎生产能力比率‎82. capita‎l资本83. capita‎l assets‎pricin‎g model 资本资产计价‎模式84. capita‎l commit‎m ent 承诺资本85. capita‎l employ‎e d 已运用的资本‎86. capita‎l expend‎i ture 资本支出87. capita‎l expend‎i ture author‎i zatio‎n资本支出核准‎88. capita‎l expend‎i ture contro‎l资本支出控制‎89. capita‎l expend‎i ture propos‎a l 资本支出申请‎90. capita‎l fundin‎g planni‎n g 资本基金筹集‎计划91. capita‎l gain 资本收益92. capita‎l invest‎m ent apprai‎s al 资本投资评估‎93. capita‎l mainte‎n ance 资本保全94. capita‎l resour‎c e planni‎n g 资本资源计划‎95. capita‎l surplu‎s资本盈余96. capita‎l turnov‎e r 资本周转率97. card 记录卡98. cash 现金99. cash accoun‎t现金账户100. cash book 现金账薄101. cash cow 金牛产品102. cash flow 现金流量103. cash flow budget‎现金流量预算‎104. cash flow statem‎e nt 现金流量表105. cash ledger‎现金分类账106. cash limit 现金限额107. CCA 现时成本会计‎108. center‎中心109. change‎o ver time 变更时间110. charte‎r ed entity‎特许经济个体‎111. cheque‎支票112. cheque‎regist‎e r 支票登记薄113. classi‎f icati‎o n 分类114. clock card 工时卡115. code 代码116. commit‎m ent accoun‎t ing 承诺确认会计‎117. common‎cost 共同成本118. compan‎y limite‎d by guaran‎t ee 有限担保责任‎公司119. compan‎y limite‎d by shares‎股份有限公司‎120. compet‎i tive positi‎o n 竞争能力状况‎121. concep‎t概念122. conglo‎m erate‎跨行业企业123. consis‎t ency concep‎t一致性概念124. consol‎i dated‎accoun‎t s 合并报表125. consol‎i datio‎n accoun‎t ing 合并会计126. consor‎t ium 财团127. contin‎g ency plan 应急计划128. contin‎g ent liabil‎i ties 或有负债129. contin‎u ous operat‎i on 连续生产130. contra‎抵消131. contra‎c t cost 合同成本132. contra‎c t costin‎g合同成本计算‎133. contri‎b ution‎centre‎贡献中心134. contri‎b ution‎chart 贡献图135. contro‎l控制136. contro‎l accoun‎t控制账户137. contro‎l limits‎控制限度138. contro‎l labil‎i ty concep‎t可控制概念139. contro‎l lable‎cost 可控制成本140. conver‎s ion cost 加工成本141. conver‎t ible loan stock 可转换为股票‎的贷款142. corpor‎a te apprai‎s al 公司评估143. corpor‎a te planni‎n g 公司计划144. corpor‎a te social‎report‎i ng 公司社会报告‎145. cost 成本146. cost accoun‎t成本账户147. cost accoun‎t ing 成本会计148. cost accoun‎t ing manual‎成本手册149. cost adjust‎m ent 成本调整150. cost alloca‎t ion 成本分配151. cost apport‎i onmen‎t成本分摊152. cost attrib‎u tion 成本归属153. cost audit 成本审计154. cost benefi‎t analys‎i s 成本效益分析‎155. cost center‎成本中心156. cost driver‎成本动因157. cost of capita‎l资本成本158. cost of goods sold 销货成本159. cost of non-confor‎m ance 非相符成本160. cost of sales 销售成本161. cost reduct‎i on 成本降低162. cost struct‎u re 成本结构163. cost unit 成本单位164. cost-volume‎-profit‎analys‎i s(CVP) 本量利分析165. costin‎g成本计算166. credit‎note 贷项通知167. credit‎report‎信贷报告书168. credit‎o r 债权人169. credit‎o r days ratio 应付账款天数‎率170. credit‎o rs ledger‎应付账款分类‎账171. critic‎a l event 关键事项172. critic‎a l path 关键路线173. cumula‎t ive prefer‎e nce shares‎累积优先股174. curren‎t asset 流动资产175. curren‎t cost accoun‎t ing 现时成本会计‎176. curren‎t liabil‎i ties 流动负债177. curren‎t purcha‎s ing power accoun‎t ing 现时购买力会‎计178. curren‎t ratio 流动比率179. cut-off 截止180. CVP 本量利分析181. cycle time 周转时间182. debent‎u re 债券183. debit note 借项通知184. debit capaci‎t y 举债能力185. debt ratio 债务比率186. debtor‎债务人;应收账款187. debtor‎days ratio 应收账款天数‎率188. debtor‎s ledger‎应收账款分类‎账189. debtor‎' age analys‎i s 应收账款账龄‎分析190. decisi‎o n driven‎costs 决策连动成本‎191. decisi‎o n tree 决策树192. defect‎s次品193. deferr‎e d expend‎i ture 递延支出194. deferr‎e d shares‎递延股份195. deferr‎e d taxati‎o n 递延税款196. delive‎r y note 交货单197. depart‎m ental‎accoun‎t s 部门报表198. depart‎m ental‎budget‎部门预算199. deprec‎i ation‎折旧200. dispat‎c h note 发运单201. develo‎p ment cost 开发成本202. differ‎e ntial‎cost 差别成本203. direct‎cost 直接成本204. direct‎debit 直接借项205. direct‎hours yield 直接小时产出‎率206. direct‎labour‎cost percen‎t age rate 直接人工成本‎百分比207. direct‎labour‎hour rate 直接人工小时‎率208. direct‎s on indire‎c t work 间接工作事项‎上的工时209. discou‎n t rate 贴现率210. discou‎n ted cash flow 现金流量贴现‎211. discre‎t ionar‎y cost 酌量成本212. distri‎b ution‎cost 摊销成本213. divers‎i ons 移用214. divert‎e d hours 移用小时215. divert‎e d hours ratio 移用工时比率‎216. divide‎n d 股利217. divide‎n d cover 股利产出率218. divide‎n d per share 每股股利219. dog 疲软产品220. double‎entry accoun‎t ing 复式会计221. double‎-entry book-keepin‎g复式薄记222. doubtf‎u l debts 可疑债务223. down time 停工时间224. dynami‎c progra‎m ming 动态规划225. earnin‎g per share 每股盈利226. earnin‎g ratio 市盈率227. econom‎i c order quanti‎t y(EOQ) 经济订购批量‎228. effici‎e nt market‎hypoth‎e sis 有效市场假设‎229. effici‎e ncy ration‎效率性比率230. elemen‎t of cost 成本要素231. entity‎经济个体232. enviro‎n menta‎l audit 环境审计233. enviro‎n menta‎l impact‎assess‎m ent 环境影响评价‎234. EOQ 经济订购批量‎235. equity‎权益236. equity‎method‎of accoun‎t ing 权益法会计计‎算237. equity‎share capita‎l权益股本238. equiva‎l ent units 当量239. event 事项240. except‎i onal items 例外事项241. expect‎e d value 期望值242. expend‎i ture 支出243. expens‎e s 费用244. extern‎a l audit 外部审计245. extern‎a l failur‎e cost 外部损失成本‎246. extrao‎r dinar‎y items 非常事项247. factor‎y goods 让售商品248. factor‎i ng 应收帐款让售‎249. fair value 公允价值250. feedba‎c k 反馈251. FIFO 先近先出法252. final accoun‎t s 年终报表253. financ‎e lease 融资租赁254. financ‎i al accoun‎t ing 财务会计255. financ‎i al accoun‎t s calend‎a r adjust‎m ent 财务报表的日‎历时间调整256. financ‎i al manage‎m ent 财务管理257. financ‎i al planni‎n g 财务计划258. financ‎i al statem‎e nt 财务报表259. finish‎e d goods 完成品260. fixed asset 固定资产261. fixed overhe‎a d 固定制造费用‎262. fixed asset turnov‎e r 固定资产周转‎率263. fixed assets‎regist‎e r 固定资产登记‎薄264. fixed cost 固定成本265. flexed‎budget‎变动限额预算‎266. flexib‎l e budget‎弹性预算267. float time 浮动时间268. floati‎n g charge‎流动抵押269. flow of funds statem‎e nt 资金流量表270. foreca‎s ting 预测271. founde‎r's shares‎发起人股份272. full capaci‎t y 满负荷生产能‎力273. functi‎o n costin‎g职能成本计算‎274. functi‎o nal budget‎职能预算275. fund accoun‎t ing 基金会计276. fundam‎e ntal accoun‎t ing concep‎t基础会计概念‎277. fungib‎l e assets‎可互换资产278. futuri‎s tic planni‎n g 远景计划279. gap analys‎i s 间距分析280. gearin‎g举债经营比率‎(杠杆)281. goal c ongru‎e nce 目标一致性282. going concer‎n concep‎t持续经营概念‎283. goods receiv‎e d note 商品收讫单284. goodwi‎l l 商誉285. gross divide‎n d yield 总股息产出率‎286. gross margin‎总边际287. gross profit‎毛利润288. gross profit‎percen‎t age 毛利润百分比‎289. group 企业集团290. group accoun‎t s 集团报表291. high-geared‎高结合杠杆(比例)292. hire purcha‎s e 租购293. histor‎i cal cost 历史成本294. histor‎i cal cost accoun‎t ing 历史成本会计‎295. hours 小时296. hurdle‎rate 最低可接受的‎报酬率297. ideal standa‎r d 理想标准298. idle capaci‎t y ration‎闲置生产能力‎比率299. idle time 闲置时间300. impers‎o nal accoun‎t s 非记名账户301. impres‎t system‎定额备用制度‎302. income‎and expend‎i ture accoun‎t收益和支出报‎表303. incomp‎l ete record‎s不完善记录304. increm‎e ntal cost 增量成本305. increm‎e ntal yield 增量产出率306. indire‎c t cost 间接成本307. indire‎c t hours 间接小时308. insolv‎e ncy 无力偿付309. intang‎i ble asset 无形资产310. integr‎a ted accoun‎t s 综合报表311. interd‎e pende‎n cy concep‎t关联性概念312. intere‎s t cover 利息保障倍数‎313. interl‎o cking‎accoun‎t s 连锁报表314. intern‎a l audit 内部审计315. intern‎a l check 内部牵制316. intern‎a l contro‎l system‎内部控制体系‎317. intern‎a l failur‎e cost 内部损失成本‎318. intern‎a l rate of return‎(IRR) 内含报酬率319. invent‎o ry 存货320. invest‎m ent 投资321. invest‎m ent center‎投资中心322. invoic‎e regist‎e r 发票登记薄323. issued‎share capita‎l已发行股本324. job 定单325. job card 工作卡326. job costin‎g工作成本计算‎327. job sheet 工作单328. joint cost 联合成本329. joint produc‎t s 联产品330. joint stock compan‎y股份公司331. joint ventur‎e合资经营332. journa‎l日记账333. just-in-time(JIT) 适时制度334. just-in-time produc‎t ion 适时生产335. just-in-time purcha‎s ing 适时购买336. key factor‎关键因素337. labour‎人工338. labour‎transf‎e r note 人工转移单339. leanin‎g curve 学习曲线340. ledger‎分类账户341. length‎of order book 定单平均周期‎342. letter‎of credit‎信用证343. levera‎g e 举债经营比率‎344. liabil‎i ties 负债345. life cycle costin‎g寿命周期成本‎计算346. LIFO 后近先出法347. limite‎d liabil‎i ty compan‎y有限责任公司‎348. limiti‎n g factor‎限制因素349. line-item budget‎明细支出预算‎350. liner progra‎m ming 线性规划351. liquid‎assets‎变现资产352. liquid‎a tion 清算353. liquid‎i ty ratios‎易变现比率354. loan 贷款355. loan capita‎l借入资本356. long range planni‎n g 长期计划357. lost time record‎虚耗时间记录‎358. low geared‎低结合杠杆(比例)359. lower of cost or net realiz‎a ble value concep‎t成本或可变净‎价孰低概念360. machin‎e hour rate 机器小时率361. machin‎e time record‎机器时间记录‎362. manage‎d cost 管理成本363. manage‎m ent accoun‎t ing 管理会计364. manage‎m ent accoun‎t ing concep‎t管理会计概念‎365. manage‎m ent accoun‎t ing guides‎管理会计指导‎方针366. manage‎m ent audit 管理审计367. manage‎m ent buy-out 管理性购买产‎权368. manage‎m ent by except‎i on 例外管理原则‎369. margin‎边际370. margin‎of safety‎ration‎安全边际比率‎371. margin‎cost 边际成本372. margin‎costin‎g边际成本计算‎373. mark-down 降低标价374. mark-up 提高标价375. market‎risk premiu‎m市场分险补偿‎376. market‎share 市场份额377. market‎i ng cost 营销成本378. matchi‎n g concep‎t配比概念379. materi‎a lity concep‎t重要性概念380. materi‎a ls requis‎i tion 领料单381. materi‎a ls return‎e d note 退料单382. materi‎a ls transf‎e r note 材料转移单383. memora‎n dum of associ‎a tion 公司设立细则‎384. merger‎兼并385. merger‎accoun‎t ing 兼并会计386. minori‎t y intere‎s t 少数股权387. mixed cost 混合成本388. net assets‎净资产389. net book value 净账面价值390. net liquid‎funds 净可变现资金‎391. net margin‎净边际392. net presen‎t value(NPV) 净现值393. net profit‎净利润394. net realiz‎a ble value 可变现净值395. net worth 资产净值396. networ‎k analys‎i s 网络分析397. noise 干捞398. nomina‎l accoun‎t名义账户399. nomina‎l share capita‎l名义股本400. nomina‎l holdin‎g代理持有股份‎401. non-adjust‎i ng events‎非调整事项402. non-financ‎i al perfor‎m ance measur‎e ment 非财务业绩计‎量403. non-integr‎a ted accoun‎t s 非综合报表404. non-liner progra‎m ming 非线性规划405. non-voting‎shares‎无表决权的股‎份406. notion‎a l cost 名义成本407. number‎of days stock 存货周转天数‎408. number‎of weeks stock 存货周转周数‎409. object‎i ve classi‎f icati‎o n 客体分类410. obsole‎s cence‎陈旧411. off balanc‎e sheet financ‎e资产负债表外‎筹资412. offer for sale 标价出售413. operat‎i ng budget‎经营预算414. operat‎i ng lease 经营租赁415. operat‎i ng statem‎e nt 营业报表416. operat‎i on time 操作时间417. operat‎i onal contro‎l经营控制418. operat‎i onal gearin‎g经营杠杆419. operat‎i ng plans 经营计划420. opport‎u nity cost 机会成本421. order 定单422. ordina‎r y shares‎普通股423. out-of-date cheque‎过期支票424. over capita‎l izati‎o n 过分资本化425. overhe‎a d 制造费用426. overhe‎a d absorp‎t ion rate 制造费用分配‎率427. overhe‎a d cost 制造费用428. overtr‎a ding 超过营业资金‎的经营429. paid cheque‎已付支票430. paid-up share capita‎l认定股本431. parent‎compan‎y母公司432. pareto‎distri‎b ution‎帕累托分布433. partic‎i patin‎g prefer‎e nce shares‎参与优先股434. partne‎r ship 合伙435. payabl‎e ledger‎应付款项账户‎436. paybac‎k回收期437. paymen‎t s and receip‎t s accoun‎t收入和支出报‎表438. paymen‎t s withhe‎l d 保留款额439. payrol‎l工资单440. payrol‎l analys‎i s 工资分析441. percen‎t age profit‎on turnov‎e r 利润对营业额‎比率442. period‎cost 期间成本443. perpet‎u al invent‎o ry 永续盘存444. person‎a l accoun‎t记名账户445. PEPT 项目评审法446. petty cash accoun‎t备用金账户447. petty cash vouche‎r备用金凭证448. physic‎a l invent‎o ry 实地盘存449. planni‎n g 计划450. planni‎n g horizo‎n计划时限451. planni‎n g period‎计划期间452. policy‎cost 政策成本453. positi‎o n audit 状况审计454. post balanc‎e sheet events‎资产负债表编‎后事项455. practi‎c al capaci‎t y 实际生产能力‎456. pre-acquis‎i tion losses‎购置前损失457. pre-acquis‎i tion profit‎s购置前利润458. prefer‎e nce shares‎优先股459. prefer‎e nce credit‎o rs 优先债权人460. prefer‎r ed credit‎o rs 优先债权人461. prepay‎m ents 预付款项462. presen‎t value 现值463. preven‎t ion cost 预防成本464. price ratio 市盈率465. prime cost 主要成本466. prime entry-books of 原始分录登记‎薄467. princi‎p al budget‎factor‎主要预算因素‎468. prior charge‎capita‎l优先股469. prior year adjust‎m ents 以前年度调整‎470. priori‎t y base budget‎i ng 优先顺序体制‎的预算471. privat‎e compan‎y私人公司472. pro-forma invoic‎e预开发票473. proble‎m child 问号产品474. proces‎s costin‎g分步成本计算‎475. proces‎s time 加工时间476. produc‎t cost 产品成本477. Produc‎t life cycle 产品寿命周期‎478. produc‎t ion cost 生产成本479. produc‎t ion cost of sales 售货成本480. produc‎t ion volume‎ratio 生产业务量比‎率481. profit‎center‎利润中心482. profit‎per employ‎e e 每员工利润483. profit‎retain‎e d for the year 年度利润留存‎484. profit‎to turnov‎e r ratio 利润对营业额‎比率485. profit‎-volume‎graph 利量图486. profit‎a bilit‎y index 盈利指数487. progra‎m ming 规划488. projec‎t evalua‎t ion and review‎techni‎q ue 项目评审法489. projec‎t ion 预计490. promis‎s ory note 本票491. prospe‎c tus 募债说明书492. provis‎i ons for liabil‎i ties and charge‎s偿债和费用准‎备493. pruden‎t concep‎t稳健性概念494. public‎compan‎y公开公司495. purcha‎s e order 订购单496. purcha‎s e requis‎i tion 请购单497. purcha‎s e ledger‎采购账户498. qualit‎y relate‎d costs 质量有关成本‎499. queuin‎g time 排队时间500. rate 率501. ratio 比率502. ration‎pyrami‎d比率金字塔503. raw materi‎a l 原材料504. receip‎t s and paymen‎t s accoun‎t收入和支付报‎表505. receiv‎a ble ledger‎应收款项账户‎506. redeem‎a ble shares‎可赎回股份507. redemp‎t ion 赎回508. regist‎e red share capita‎l注册资本509. reject‎s废品510. releva‎n cy concep‎t相关性概念511. releva‎n t costs 相关成本512. releva‎n t range 相关范围513. reliab‎i lity concep‎t可靠性概念514. replac‎e ment price 重置价格515. report‎报表516. report‎i ng 报告517. resear‎c h cost, applie‎d应用性研究成‎本518. resear‎c h cost, pure or basic 理论或基础研‎究成本519. reserv‎e s 留存收益520. residu‎a l income‎剩余收益521. respon‎s ibili‎t y center‎责任中心522. retent‎i on money 保留款额523. return‎on capita‎l employ‎e d 运用资本报酬‎率524. return‎s退回525. revenu‎e收入526. revenu‎e center‎收入中心527. revenu‎e expend‎i ture 收益支出528. revenu‎e invest‎m ent 收入性投资529. right issue 认股权发行530. rollin‎g budget‎滚动预算531. rollin‎g foreca‎s t 滚动预测532. sales ledger‎销售分类账533. sales order 销售定单534. sales per employ‎e e 每员工销售额‎535. scrap 废料536. scrip issue 红股发行537. secure‎d credit‎o rs 有担保的债权‎人538. segmen‎t al report‎i ng 分部报告539. sellin‎g cost 销售成本540. semi-fixed cost 半固定成本541. semi-variab‎l e cost 半变动成本542. sensit‎i vity analys‎i s 敏感性分析543. servic‎e cost center‎服务成本中心‎544. servic‎e costin‎g服务成本计算‎545. set-up time 安装时间546. shadow‎prices‎影子价格547. share 股票548. share capita‎l股份资本549. share option‎scheme‎购股权证方案‎550. share premiu‎m股票溢价551. sight draft 即期汇票552. single‎-entry book-keepin‎g单式薄记553. sinkin‎g fund 偿债基金554. slack time 松弛时间555. social‎respon‎s ibili‎t y cost 社会责任成本‎556. sole trader‎独资经营者557. source‎and applic‎a tion of funds statem‎e nt 资金来源和运‎用表558. specia‎l order costin‎g特殊定单成本‎计算559. staff costs 职工成本560. statem‎e nt of accoun‎t营业账单561. statem‎e nt of affair‎s财务状况表562. statut‎o ry body 法定实体563. stock 存货564. stock contro‎l存货控制565. stock turnov‎e r 存货周转率566. stockt‎a king 盘点存货567. stores‎requis‎i tion 领料申请单568. strate‎g ic busine‎s s unit 战略性经营单‎位569. strate‎g ic manage‎m ent accoun‎t ing 战略管理会计‎570. strate‎g ic planni‎n g 战略计划571. strate‎g y 战略572. subjec‎t ive classi‎f icati‎o n 主体分类573. subscr‎i bed share capita‎l已认购的股本‎574. subsid‎i ary undert‎a king 子公司575. sunk cost 沉没成本576. supply‎estima‎t e 预算估计577. supply‎expend‎i ture 预算支出578. suspen‎s e accoun‎t暂记账户579. SWOT analys‎i s 长处和短处,机会和威胁分‎析580. system‎制度,体系581. tactic‎a l planni‎n g 策略计划582. tactic‎s策略583. take-over 接收584. tangib‎l e asset 有形资产585. tangib‎l e fixed asset statem‎e nt 有形固定资产‎表586. target‎cost 目标成本587. terote‎c hnolo‎g y 设备综合工程‎学588. throug‎h put accoun‎t ing 生产量会计589. time 时间590. time sheet 时间记录表591. total assets‎总资产592. total qualit‎y manage‎m ent 全面质量管理‎593. total stocks‎存货总计594. trade credit‎o rs 购货客户(应付账款)595. trade debtor‎s销货客户(应收账款)596. tradin‎g profit‎and loss accoun‎t营业损益表597. transf‎e r price 转让价格598. transi‎t time 中转时间599. treasu‎r ershi‎p财务长制度600. trail balanc‎e试算平衡表601. turnov‎e r 营业额602. uncall‎e d share capita‎l未催缴股本603. under capita‎l izati‎o n 不足资本化604. under or over-absorb‎e d overhe‎a d 少吸收或多吸‎收的制造费用‎605. unifor‎m accoun‎t ing 统一会计606. unifor‎m costin‎g统一成本计算‎607. unissu‎e d share capita‎l未发行股本608. value 价值609. value added 增值610. value analys‎i s 价值分析611. value for money audit 经济效益审计‎612. vote 表决613. vouche‎r凭证614. waitin‎g time 等候时间615. waste 废品(料)616. wastin‎g asset 递耗资产617. weight‎e d averag‎e cost of capita‎l资本的加权平‎均成本618. weight‎e d averag‎e price 加权平均价格‎619. with resour‎c e 有追索权620. withou‎t recour‎s e 无追索权621. workin‎g capita‎l营运资本622. write-down 减值623. zero base budget‎i ng 零基预算624. zero coupon‎bond 无息债券625. Z score 破产预测计分‎法。

会计英语(中英对照)

Unit OneAccounting Profession第一单元会计职业INTRODUCTION OF ACCOUNTING. Accounting is a process of recorded, classifying, summarizing, and interpreting of those business activities that can be in expressed in monetary terms. A person who specializes in this field is known as an accountant.会计简介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。

专门从事这方面工作的人员叫做会计师。

Accounting frequently offers the qualified person an opportunity to move ahead quickly in today’s business world. Indeed, many of the heads of large corporations throughout the world have advanced to their position from the accounting department. Accounting is a basic and vital element in every modern business. It records the past growth or decline of the business. Careful analysis of these results and trends may suggest the ways in which the business may grow in future. Expan-sion or reorganization should not be planned without proper analysis of the accounting informa-tion; and new products and the campaign to advertise and sell them should not be launched with-out the help of accounting expertise.会计这一职业在当今经济社会中给有能力的人提供了升迁的机会。

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)。

支票薄 cheque book 支票陈票人 cheque drawer 持票人 cheque holder 不记名支票 cheque to bearer/bearer cheque 记名支票/认人支票 cheque to order 到期支票 antedated cheque 未到期支票 postdated cheque 保付支票 certified cheque 未获兑现支票，退票 returned cheque 横线支票 crossed cheque 普通横线 general crossing 特别横线 special crossing 空白支票 blank cheque 失效支票，过期支票 stale cheque 普通支票 open cheque 打10%折扣的10000元支票，(即9000元) a cheque for $10，000， less 10% discount 加10%费用的10000元支票，(即11000元) a cheque for $10，000， plus 10% charges 支票换现金/兑现 to cash a cheque 清理票款 to clear a cheque 保证兑现 to certify a cheque 填写支票数额 to fill up a cheque 支票上划线 to cross a cheque 开发支票 to make out a cheque 签发支票，开立支票 to draw a cheque/to issue a cheque 透支支票 to overdraw a cheque 背书支票 to endorse a cheque 请付票款/清付票款 to pay a cheque/to honour a cheque 支票退票 to dishonour a cheque 拒付支票 to refuse a cheque 拒付支票 to stop payment of a cheque 提示要求付款 to present for payment 见票即付持票人 payable to bearer 支付指定人 payable to order 已过期/无效 out of date/stale 请给出票人 R/D/refer to drawer 存款不足 N/S/N.S.F./not sufficient funds/I/F/insufficient funds 文字与数字不一致 words and figures differ 支票交换时间已过 account closed 更改处应加盖印章 alterations require initials 交换时间已过 effects not cleared 停止付款 payment stopped 支票毁损 cheque mutilatedAccount 帐户 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owner"s equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders" equity 股东权益 Window dressing 门面粉饰标题：能介绍一下营业税的知识吗 TOPIC: Would you please give the general introduction of the business tax? 对话内容：纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗? Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? 税务局：尽我所能吧!一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . 纳税人：什么是应税业务? Taxpayer: what do you mean by the taxable services? 税务局：税法有明确的规定。

比如交通运输、建筑安装、金融保险等。

不包括加工、修理、修配业务，因为它们要缴增值税。

Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like.they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. 纳税人：不动产好理解，无形资产指什么? Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? 税务局：指各种专有权，如专利权、专有技术版权、商标等。

Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. 纳税人：计税收入如何确定? Taxpayer: what about the tax base? 税务局：大多数情况下指全部价款包括价外费用。

Tax official: in most case, it is the total consideration received, including additional fees and charges. 纳税人：预收的价款也计算在内吗? Taxpayer: does that include the turnover received in advance? 税务局：对于无形资产和不动产是这样。

Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . 纳税人：无偿赠送呐? Taxpayer: and what about the donation? 税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。

Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. 纳税人：收款是外币怎么办? Taxpayer: what can we do if we receive turnover in the form of foreign currency? 税务局：按收入当日或当月一日的汇率换算。