会计英语专业词汇2009

1．The accounting equation and the balance sheet Accounting 会计Assets 资产Balance sheet 资产负债表Bookkeeping 笔记Budget 预算表Capital 资本Creditor 应付账款Debtor 应收账款Equity 股东基金Horizontal balance sheet 横式资产负债表Liabilities 负债V ertical balance sheets 竖式资产负债表2．The double entry system for assets, liabilities and capital Account 帐户Credit 借方Debit 贷方Double entry bookkeeping 复式笔记3 The asset of stockPurchases 购Returns inwards 销货退回Returns outwards 购货退出Sales 销货4 The effect of profit or loss on capital and the double entry system for expenses and revenuesDrawings 提取Expenses 费用Profit 利润Revenues 收入5 Balancing off accountsBalancing the account 平帐6 The trial balanceTrial balance 试算表7 Trading and profit and loss account: an introductionGross loss 毛损Gross profit 毛利润Net loss 纯损Net profit 纯利Profit and loss account 损益帐Trading account 购销帐Trading and profit and loss account 购销损益帐8 Balance sheetsCurrent assets 流动资产Current liabilities 流动负债Fixed assets 固定资产Long- term liabilities 长期负债9 Trading and profit and loss accounts and balance sheets: further considerationsCarriage inwards 购物运费Carriage outwards 销物运费Final accounts 结算帐户10 Accounting conceptsAccrual concept 应计概念Business entity concept 商业个体概念Consistency 一致性Cost concept 成本概念Dual aspect concept 双面概念Going concern concept 继续经营概念Materiality 重要性Money measurement concept 价值衡量概念Objectivity 客观性方向/取向Prudence 审慎性Realization concept 发现利润观念Subjectivity 主观性方法/取向Substance over form 实质性/确实性项目Time interval concept 定期观念Ture and fair 真实与公平11 Books of original entry and ledgersBooks of original entry 原始分录本Cash book 先进薄General journal 普通日记帐General ledger 总分类帐Impersonal accounts 非人名帐户Nominal accounts 虚帐户Nominal ledger 虚分类帐Personal accounts 人名帐户Private ledger 私人分类帐Purchases journal 购货日记本Purchases ledger 应付帐款分类帐Real accounts 实帐户Returns inwards journal 销货退回日记本Returns outwards journal 购货推出日记本Sales journal 销货日记本Sales ledger 应收帐款分类帐12 The banking systemBank overdraft 银行透支Cheque book 支票本Current account 来往帐户Savings account 储蓄户口Deposit account 定期存款Drawer 出票人Endorsement 背书Payee 受款人Paying-in slip 存款单Sample check 支票样本13 Cash booksBank statement 银行结单Contra 对冲Discounts allowed 已给折扣Discounts received 已获折扣Folio columns 参考帐页栏Posting 过帐Bank overdraft 银行透支14 The sales journal and the sales ledgerSales invoice 销货发票Trade discount 交易折扣15 The purchases journal and the purchases ledger Purchases invoice 进货发票16 The returns journalsCredit note 贷项目通知单Debit note 借项目通知单Statement 结单17 The journalNarrative 叙述18 The analytical petty cash book and the imprest systemImprest system 定额备用金制度Petty cash book 零用现金本19 Columnar day booksAnalysis book 分析帐本20 Computers and accountingAccounting information system (AIS) 会计信息系统Management information system (MIS) 管理资讯系统Data bases 数据库Spreadsheet 电子数据表Personal Data (Privacy) Ordinance 个人资料（隐私）条例21 Depreciation of fixed assets: nature and calculations Amortization 摊销，分期偿还Depletion 折耗Depreciation 折旧Inadequacy 不足用Obsolescence 陈旧/陈废Reducing balance method 递减法Straight line method 直线法23 capital and revenue expenditureCapital expenditure 资本性支出Revenue expenditure 收益性支出24 bad debts, provisions for bad debts, provisions for discounts on debtorsBad debt 呆帐/坏帐Provision for bad debts 呆帐准备Provision for discounts 折扣准备25 other adjustments for final accountsAccrued expense 应计费用Prepaid expense 预付费用Revenue owing 应收收益26 the valuation of stockA VCO 平均成本FIFO 先进先出法LIFO 后进先出法Net realizable value 可实现净值Sale or return 销货或退回27 bank reconciliation statementsCredit transfer 客户直接存入Bank reconciliation statement 银行调节表Direct debits 直接扣数Dishonored cheque 拒付支票Standing order 定期指示Unpersented cheque 未兑现支票28 control accountsControl account 统制帐户29 error not affecting trial balance agreementCasting 加总Compensating error 相抵错误Error of commission 记帐错误Error of omission 漏帐错误Error of original entry 原始入帐错误Error of principle 原则错误30 suspense accounts and errorsError of transposition 位置错误Suspense account 暂记帐31 single entry and incomplete recordsStatement of affairs 清算资产负债表说明书Statement of profit 利润估价表32 receipts and payments accounts and income and expenditure accounts Accumulated fund 积累基金Income and expenditure 收益及费用帐Receipts and payments accounts 资金收支帐Subscriptions 会费Entrance fee 入会费Surplus 盈余Deficit 亏损33 manufacturing accountsDirect costs 直接成本Factory overhead costs 间接制造成本Manufacturing account 制造成本帐Prime cost 主要成本Production cost 生产成本Total cost 总成本Work in progress 在造品34 departmental accountsContribution 边际利润Negative contribution 边际亏损35 partnership accounts: an introductionFixed capital accounts 固定资本帐户Fluctuating capital accounts 浮动资本帐户Interest on capital 资本利息Interest on drawings 提取利息Limited partner 有限责任合伙人Partnership 合伙Partnership salaries 合伙人薪金36 goodwillGoodwill 商誉Super profits 超额利润37 partnership accounts: continued revaluation of assets Revaluation 重估38 partnership dissolutionThe Garner v Murray rule 法庭案例Dissolution 解散39 an introduction to the final accounts of limited liability companies Debenture 债券Directors 董事Dividends 股息Limited company 有限公司Ordinary shares 普通股Preference shares 优先股Preliminary expenses 开办费Private company 私营有限公司Public company 公众有限公司Reserve accounts 储备帐Shares 股份Bonus shares 红股40 purchase of existing partnership and sole traders’ business Business purchase 商业收购Goodwill on purchase 收购商誉Capital reserve on purchase 收购负商誉/资本储备Amalgamation 合并41 cash flow statements: an introductionCash flow statement 现金流量表Operating activities 经营业务Returns on investments and servicing of finance 投资回报及融资成本Taxation 税项Investing activities 投资业务Financing 融资42 introduction to accounting ratiosMargin 毛利Mark-up 加成Stockturn 存货周转43 an introduction to the analysis and interpretation of accounting statementAcid test ratio 酸性测验比率Creditors: purchases ratio 应付帐款比率Current ratio 流动比率Debtor: sales ratio 应收帐款比率Fixed expenses 固定费用Gearing 借贷比率Liquidity ratios 既时还债比率Return on capital employed 投资回报率Return on owners’ equity 股东资金回报率V ariable expenses 变动支出Contingencies 偶然性事件44 accounting theoryInductive approach 归纳法Normative approach 正常法Money capital maintenance 货币资本保全Real capital maintenance 实际资本保全。