会计专业英语词汇大全
会计专业常用英语词汇
会计专业常用英语词汇会计专业常用英语词汇词汇是词的集合体,词汇和词的'关系是集体与个体的关系,好比树林和树的关系。
在外企做会计，这些英语词汇可一定要记牢了。
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店铺带来会计专业常用英语词汇。
会计专业常用英语词汇篇1Expenses 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Owners 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Account 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 披露会计专业常用英语词汇篇2资产 assets流动资产 current assets现金及约当现金 cash and cash equivalents库存现金 cash on hand零用金/周转金 petty cash/revolving funds银行存款 cash in banks在途现金 cash in transit约当现金 cash equivalents其它现金及约当现金 other cash and cash equivalents短期投资 short-term investment短期投资 -股票 short-term investments - stock短期投资-短期票券short-term investments - short-term notes and bills短期投资-政府债券short-term investments - government bonds短期投资-受益凭证short-term investments - beneficiary certificates短期投资 -公司债 short-term investments - corporate bonds 短期投资 -其它 short-term investments - other备抵短期投资跌价损失 allowance for reduction of short-term investment to market应收票据 notes receivable应收票据 notes receivable应收票据贴现 discounted notes receivable应收票据 -关系人 notes receivable - related parties其它应收票据 other notes receivable备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable应收帐款 accounts receivable应收帐款 accounts receivable应收分期帐款 installment accounts receivable应收帐款 -关系人 accounts receivable - related parties备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable其它应收款 other receivables应收出售远汇款 forward exchange contract receivable应收远汇款-外币forward exchange contract receivable - foreign currencies买卖远汇折价 discount on forward ex-change contract应收收益 earned revenue receivable应收退税款 income tax refund receivable其它应收款 - 关系人 other receivables - related parties其它应收款 - 其它 other receivables - other备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables存货 inventories在途商品 goods in transit备抵存货跌价损失allowance for reduction of inventory to market制成品 finished goods寄销制成品 consigned finished goods 副产品 by-products在制品 work in process委外加工 work in process - outsourced 原料 raw materials物料 supplies。
会计专业英语词汇整理
英文顺序Aa set of 一组，一套accelerated depreciation method 加速折旧法access 接近account 账户，会计科目accountability 会计责任accountant 会计人员accounting activity 会计活动accounting control 会计控制accounting cycle 会计循环accounting entity 会计主体accounting equation 会计等式，会计平衡式，会计方程式accounting period 会计期间accounting principle board 会计原则委员会accounting principle 公认会计原则accounting principles board 会计原则委员会accounting process 会计过程，会计处理方法accounting 会计，会计学accounts payable 应付账款accounts receivable 应收账款accrual basis 权责发生制accruals 应计项目accrue 自然累积，计提accrued expense 应计费用，应计未付费用accrued revenue 应计收入，应计未收收入accrued salaries payable 应计未付薪金accumulate 累积accumulated depreciation 累计折旧acquire 并购acquisition 取得active investment 主动投资adding machine 加法机adjusting procedure 调整程序adjustment 调整administrative control 管理控制administrative expense 管理费用advance 预付款advertising expense 广告费advice slip 通知单affiliated company 关联公司affiliated group 联营集团agency 机构，经理人aggregate 合计的aging schedule 账龄分析法align 调准，使成一线，使一致allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的american institute of certified public accountants 美国注册会计师协会amortization 摊销annual interest rate 年利率annually 每年地apportion 分配，摊配appropriate 适当的，相应的appropriation 分拨approve 批准arrearage 拖欠款arrest 阻止aspect 容貌，样式，表现形式asset turnover 资产周转率asset 资产assignment of responsibility 分派责任assumption 假设assure 保证at a glance 一瞥attorneys' fees 律师事务费attribute 属性attribute 属性auditing 审计auditor 审计员authorization 授权authorized stock 额定股本automated data processing 自动数据处理auxiliary equipment 辅助设备average collection period 平均收帐期average exchange rate 平均汇率Bbad debts expense 坏账费用balance sheet 平衡表，资产负债表bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单，银行结单bearer 持票人beginning inventory 期初存货betterment 改良billed price 账单价格board of directors 董事会bonds payable 应付债券，应付公司债book value 账面价值book value 账面价值bookkeeping machine 簿记机brand 商标bring……to light 揭露budgetary accounting 预算会计budgets 预算bundle 束，捆，集合体business venture 企业by means of 利用，依靠，通过Ccalculator 计算器calendar-year 日历年度capital stock 股本carrier 运输业者carrying value 置存价值，账面价值cash basis 收付实现制cash budget 现金预算cash disbursements journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash in bank 银行存款cash on delivery 付款提货cash receipts journal 现金收入日记账cash 现金casualty loss 事故损失category 种类，类目，范畴central processing unit 中央处理单元certified public accountings 注册会计师chart of accounts 账户一览表，会计科目表charter 执照，发给……执照check stub 支票存根check 支票chronological 按时间顺序的claim 要求classification and sorting 分类整理clear 结清，结算，交换票据closing procedure 结帐程序closing rate 期末汇率code letter 代号字母coin 硬币，铸币committee on accounting procedure 会计程序委员会common stock 普通股comparable 可比的，类似的competent personnel 称职的人员complex capital structure 复杂资本结构complexity 复杂性comply with 遵守，遵循concept 概念confer 参见conservation 稳健的consideration 对家，报酬consolidate 合并constructed assets 建造资产consultant 顾问consume 消费contend 坚决主张contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户，对销账户control account 控制账户，统驭账户，统制账户convention 惯例convert 转变，变换，兑换convertible debt 可转换债券convertible preferred stock 可转换优先股copyrights 版权copyrights 版权corporation acquisition 公司并购，公司收购corporation 股份有限公司correction of prior period inventory error 前期盘存差错订正cost accounting 成本会计cost method 成本法cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本，商品销售成本cost structure 成本结构cost-benefit data 成本-效益数据cost-to-retail price percentage 成本对零售价比率court decree 法庭判决cpital contribution 资本投入credit memo 货项通知单，货记通知单credit standing 信用地位，信誉credit term 赊账条件credit 贷记creditor 债权人cross rates 套算汇率cumulative balance 累计余额current asset 流动资产current exchange rate 现行汇率，现时汇率current fair value 现时公允价值current liability 流动负债current rate method 现行汇率法，现时汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作customary matters 惯常业务customer 顾客cuttings 切削件D datapreparation 数据准备debenture bonds 信用公司债debit memo 借项通知单debit 借机debtor 债务人decision making 决策deferrals 递延项目deferred credit 递延货项deficits 逆差denominate 标价，表述denominator 分母department stores 订货商店depletion 折耗depreciable asset 应折旧资产depreciation expense 折旧费design cost 设计成本design 计划，设计，意图，打算designate 指明remit 汇款，付款detect 发现，察觉deterioration 损坏dilute 稀释，摊薄direct quote 直接标价direct write-off method 直接销账法director 董事会discharge 履行，清偿discount on notes payable 应付票据贴现折价discount 折价discount 折价，贴水discount 贴现，贴现折价discretion 自由决定dishonor 拒付dispose 处置，清理disposition data 清理数据diverse 多宗多样的dividend payable 应付股利dividend payout ratio 每股股利与收益比率，股利支付率dividend yield 每股股利与每股市价比率，股利获取division of labor 分工double-declining-balance method 双倍率递减余额法double-entry bookkeeping system 复式记账法，复式记账系统draft 汇票draw （up）拟好，编好draw up 开立（票据等）drillings 钻孔件Eearning per share 每股收益额earnings per share of common stock 普通股每股收益额earthquake 地震effective interest method 实际利息法elapse 过去electronic data processing system 电子数据处理系统eliminate 消除elimination 抵消，消除ending inventory 期末存货endorse 背书endorsement 背书endorser 背书人engage in 参与entend 把数字转入另一栏，算出……的总金额enter contract 缔结契约enumerate 列举environmental accounting 环境会计equity method 权益法equity ratio 权益比率equivalent 等同的，等同物，当量error correction 差错订正estate 不动产evaluate 评价event 事件excess of par value over amount paid 面值超过缴入资本的部分exchange rate 汇率exclusive privilege 专有权利expedient 权宜的做法expenditure 开支，花费expense 费用expire 满期，耗尽，失效extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目FF.O.B destination 目的地交货，到达站交货F.O.B shipping point 发运地（站）交货face value 面值face value 票面价值factor 代替factor 因素，系数family 类属feasible 行得通的federal income tax withholding payable 应付预扣联邦所得税federal insurance contributions act 联邦社会保险税法federal unemployment compensation tax州失业补贴税federal unemployment tax payable 应付州失业税federal 联邦federal 联邦的fencing 栅栏FICA tax payable 应付联邦社会保险税financial accounting standards board 财务会计准则委员会financial accounting 财务会计financial data 财务数据financial executives 财务经理financial income and expense 财务收益与费用financial position 财务状况financial report 财务报告financial statement（report）财务报表（报告）financial strength 财务实力financing activities 筹资活动，理财活动firm 事务所firm 商行，企业first-in，fist-out 先进先出fiscal year 财务年度fiscal year 财务年度fixed assets 固定资产flow of costs 成本流动flow of goods 商品流动fluctuate 波动footing 总计，总额forecast 预测foreign currency 外币foreign exchange gains or losses 汇兑损益，汇兑利得或损失forward exchange contract 期汇合同forward rate 远期汇率fraction 分数franchise 特许经营权freight collect 货到收运费freight prepaid 运费预付frequency 频繁程度fully diluted earnings per share 每股完全稀释收益额function 职能，作用functional currency 功能货币fund 资金Ggain（loss）on sale of fixed assets 固定资产出售利得（损失）general journal 普通日记账general partnership 一般合伙globalization 全球化going concern 持续经营goodwill 商誉governmental accounting 政府会计governmental and not-for-profit accounting 政府及非盈利组织会计gross profit method of estimating inventories 估计存货的毛利法gross profit on sales 销货毛利gross sales 销货总额net sales 销货净额guide 指南guideline 方针，准则Hhardware 硬件haul 拖运historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率holder 持票人holdings 拥有的财产、股份hospital insurance premiums payable 应付医疗保险费human resources accounting 人力资源会计Iimmune 免受影响的impairment loss 减值损失imprest 预付的，定额预付的，定额备用的in addition to 除……外in contrast to 与此对比，与此相反in order to 为了，借以in place of 代替in sequence 按顺序，依次in short 简言之，总之in the final analysis 归根到底，总之income statement 收益表，损益表income summary 收益汇总，损益汇总income tax payable 应付所得税income tax reporting 所得税申报indirect quote 间接标价individual employee earnings records 雇员个人工薪记录information return 资料申报单information system 信息系统input 投入数额instruction 指令insurance expense 保险费insurance premium 保险费intangible asset 无形资产intangible assets 无形资产intercompany transaction 公司间交易interest allowance 利息补贴interest bearing 计息的interest coverage 利息保障范围interest expense 利息费用interest income 利息收益interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查intermediate 中间的，居间的internal auditing 内部审计internal control 内部控制international accounting 国际会计inventory turnover 存货周转率investing activities 投资活动investor 投资者invoice register 发票登记薄involve（in）使卷入IOU 借据irregularity 不正当行为issued stock 已发行股本Jjournal 日记账journalize 做分录Kkey-driven equipment 键盘式装置设备Llast-in，first-out 后进新出leasehold 租赁权ledger 分类账legal jurisdiction 法定管辖范围legal restrictions 法律约束liability 负债liability 负债limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力，清偿能力list of checks 支票目录local 地方logic 逻辑判断的logically 合乎逻辑地，理所当然地long-term asset 长期资产loss from doubtful accounts 疑账损失，呆帐损失loss from uncollectible accounts 坏账损失lubrication 加润滑油Mmaintenance 维修majority investor 多数股权投资者，控股投资者majority 多数股权majority-owned company 被控股公司maker 出票人make-up 标价managerial accounting 管理会计manual filing 手工归档manufacturer's identification 制造厂商鉴定书margin of safety 安全边际marital status 婚姻状况market value 市场价值marketable securities 上市证券，有价证券maturity date 到期日measuring unit 计量单位meet 如期偿付merchandising company 商业公司minor parts 次要零件minority interest 少数股权，少数股东权益minority 少数股权misappropriation 挪用miscellaneous expense 杂项费用mix 品种构成model number 型号modern business 现代企业monetary assets and liabilities 货币性资产与负债monetary-nonmonetary method 货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司Nnatural assets 天然资产necessitate 使成为必须negative goodwill 负商誉negotiable 可流通的neither nor 既不又不net income 净收益net loss 净亏损net purchases 购货净额nominal interest rate 名义利率nongovernment body 非政府机构normal balance 正常余额normal operating cycle 正常经营周期normal rate of return 正常盈利率notes payable 应付票据notes receivable discounted 贴现应收票据notification 通知NSF（not sufficient funds）存款不足numerator 分子Oobjectivity 客观性obligation 义务，债务obsolescence 陈旧，过时office salaries expense 办事人员薪金on demand （票据）即期（支付）one-transaction perspective 单项交易观点，单一交易观点open account 往来账户operating activities 经营活动，营业活动operating expenses 营业费用，经营费用operating results 经营成果operation 经营，操作operational efficiency 经营效率opinion No.17 第17号意见书opposite 在……的对面organization cost 开办费original cost 原始成本other than 除……外，除了outlay 支出outstanding check 未兑付支票outstanding stock 外发股本，为股东持有的股本outstanding 未兑付的overdraft 透支overdrew 透支overtime pay 加班工资owner' equity 业主权益Ppaid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本paper tape output 纸带输出par value 面值parent 母公司participating stock 参与分配的优先股partnership 合伙passive investment 被动投资patent 专利权pay attention to 注意pay envelope 工薪袋pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税payroll 工薪perforate 穿孔于performance report 业绩报告performance 工作成绩，业绩performance 经营业绩periodic inventory system 定期盘存制peripheral equipment 边缘设备perishable 易腐坏的perpetual inventory system 永续盘存制petty cash 零用现金physical inventory counts 实物盘点physical protection 实物保护pipeline 管道plant and equipment 厂场设备plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额pooling of interest method 权益结合法，权益入股法portray 描述，描绘post 过账，誊账post-closing trial balance 结帐后试算表postdated check 远期支票posting reference 过账备查，过账记号potential 潜力，潜能potential 潜在的，可能的pound sterling 英镑preferable 更可取的preferred dividend coverage 优先股股利保障范围preferred stock 优先股premium 溢价premium 溢价，升水prepaid insurance 预付保险费prescribed managerial policies 规定的管理方针price lists 价目表price-earning ratio 每股市价与收益比率，市盈率primary earnings per share 每股原先收益额principal 主要的private accounting 私人企业会计proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力programming 程序编制promise 订约，允诺promissory note 本票，期票property tax payable 应付财产税property 动产prospective 预期的，未来的protest fee 拒付证书费public accounting firms 会计师事务所public accounting 公众会计，注册会计师业务public utility 公用事业publisher 出版商punched card 穿孔卡purchase invoice 购货发票purchase method 购买法，购并法purchase order 订货单purchase order 订货单，订购单purchase requisition 请购单purchases discounts 购货折扣purchases journals 购买日记账purchases returns and allowances 购货退让及折扣purchasing department 购货部门Qquick ratio 速动比率quotation 行情表quote 报价Rrate of return on common stockholders' equity 普通股股东权益收益率rate of return 报酬率，盈利率，收益率rates of inflation 通货膨胀率rather than 而不是realizable 可实现的realty agency 房地产经纪人receiving department 收货部门receiving report 收货报告receiving report 收货报告，收货单recognized value 确认价值recommend 推荐，介绍reconciliation method 调节法records of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率relate to 与……有关rent expense 租赁费，租金reorder points 再订货点replace 取代replenishment 补充reporting currency 报告货币residual 剩余的resource 资源，资财result 结果，成果retail businesses 零售商店retail price 零售价格retained earnings 留存收益，保留盈利retrieval 追溯return on sales 销售收益率returned item 退回项目revenue 收入reversing entry 转回分录rule of thumb 拇指法则，经验规律running balance 逐笔结记余额Ssalary allowance 薪金补贴sales discounts 销货折扣sales invoice 销货发票sales journal 销货日记账sales on credit terms 赊销sales returns and allowances 销售退回及折让sales salaries expense 销货人员薪金salvage value 残值savings bonds deductions payable 应付购买储蓄债券扣款savings 节约scheme 方案，计划scrutiny 仔细检查secured bonds 有担保债券security/stock exchange 证券交易所segregate 分开segregation 分开selling expenses 销货费用semiannually 半年地serial number 顺序编号service charge 服务费service enterprise 服务业企业sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金site 地基social accounting 社会会计software 软件sole proprietorship 独资source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spectrum 范围spot rate 即期汇率stampings 冲压件standard 准则state corporation law 州公司法state 州stated value 设定价值statement of cash flows 现金流量表statement of cash flows 现金流量表statement of financial accounting standards 财务会计准则公告statement of owners' equity 业主权益表statement of owners'equity 业主权益表stock dividend to be issued 待发行股票股利stock dividend 股票股利stock options 股票期权stock warrants 认股权stock 存货stockholder 股东stock-option 股票期权storage tank 储存罐storage 存储store fixtures 店面装置store 仓库straight-line method 直线法strta 层，级style-affected 受式样影响的subdivision 分支submit 提交subscription 预订subsidiary company 子公司subsidiary ledger 辅助分类账，明细分类账subsidiary 子公司subtract 减去sum-of-the-year's-digits method 年数总和法sundry items 其他项目supersede 代替，取代supplies' catalogs 供应商商品目录supplies expense 物料用品费supplies on hand 在用物料surface paving 铺筑的路面surplus 顺差susceptible 易受影响的Ttax accounting 税务会计tax returns 纳税申报单temporal method 时态法，时间量度法temporary account 暂时性帐户，过渡性账户temporary accounts 暂时性账户throughout 贯穿trade payable 应付账款trade receivable 应收账款trademark 商标，商标权transaction 交易，会计事项transcribe 抄录transfer 转移transferability 可转移性translation gains and losses 折算损益，折算利得与损失transportation in 购货运费transportation out 销货运费transportation term 运输条件treasury stock 库存股本，库存股份trial balance 试算平衡表，试算表two-column account 两栏式账户two-transactions perspective 两项交易观点U uncollectible accounts expense 坏账费用undistributed earnings 未分配收益，未分配盈利uniform limited partnership act 统一有限合伙法uniform 一致的，均匀的units-of-production method 产量法upkeep 维护，保养utilities expense 公共事业费Vvendor 卖主verification 验证voluntary 自愿的voting share 有表决权股份voucher register 应付凭单登记簿voucher system 应付凭单制Wwage-bracket table 工资-税级表warrant 使有理由wear 磨损weighted average 加权平均withdraw 提取withhold 预扣withholding allowance 预扣折让without recourse 无追索权working capital 营运资本worksheet 工作底表，工作底稿按汉字顺序Amargin of safety 安全边际chronological 按时间顺序的in sequence 按顺序，依次Bentend 把数字转入另一栏，算出……的总金额copyrights 版权office salaries expense 办事人员薪金semiannually 半年地custodianship 保管工作insurance premium 保险费insurance expense 保险费assure 保证pledge 保证，抵押rate of return 报酬率，盈利率，收益率reporting currency 报告货币quote 报价allowance method 备抵法allowance for uncollectible accounts 备抵坏账endorsement 背书endorse 背书endorser 背书人passive investment 被动投资majority-owned company 被控股公司promissory note 本票，期票peripheral equipment 边缘设备liquidity 变现能力，清偿能力make-up 标价denominate 标价，表述acquire 并购fluctuate 波动replenishment 补充estate 不动产irregularity 不正当行为bookkeeping machine 簿记机Cfinancial statement（report）财务报表（报告）financial report 财务报告financial accounting 财务会计statement of financial accounting standards 财务会计准则公告financial accounting standards board 财务会计准则委员会financial executives 财务经理fiscal year 财务年度financial strength 财务实力financial income and expense 财务收益与费用financial data 财务数据financial position 财务状况confer 参见engage in 参与participating stock 参与分配的优先股salvage value 残值store 仓库strta 层，级error correction 差错订正units-of-production method 产量法sinking fund 偿债基金plant and equipment 厂场设备transcribe 抄录paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本obsolescence 陈旧，过时competent personnel 称职的人员cost-to-retail price percentage 成本对零售价比率cost method 成本法cost accounting 成本会计cost structure 成本结构flow of costs 成本流动cost-benefit data 成本-效益数据programming 程序编制holder 持票人bearer 持票人going concern 持续经营stampings 冲压件financing activities 筹资活动，理财活动publisher 出版商maker 出票人in addition to 除……外other than 除……外，除了storage tank 储存罐dispose 处置，清理punched card 穿孔卡perforate 穿孔于minor parts 次要零件storage 存储stock 存货inventory turnover 存货周转率NSF（not sufficient funds）存款不足continuity of existence 存在的连续性Dcode letter 代号字母in place of 代替factor 代替supersede 代替，取代credit 贷记stock dividend to be issued 待发行股票股利one-transaction perspective 单项交易观点，单一交易观点maturity date 到期日equivalent 等同的，等同物，当量elimination 抵消，消除mortgage 抵押local 地方site 地基earthquake 地震deferred credit 递延货项deferrals 递延项目opinion No.17 第17号意见书enter contract 缔结契约electronic data processing system 电子数据处理系统store fixtures 店面装置purchase order 订货单purchase order 订货单，订购单department stores 订货商店promise 订约，允诺periodic inventory system 定期盘存制director 董事会board of directors 董事会property 动产sole proprietorship 独资short-term liquidity 短期偿债能力contra account 对抵账户，对销账户consideration 对家，报酬majority 多数股权majority investor 多数股权投资者，控股投资者diverse 多种多样的Eauthorized stock 额定股本rather than 而不是invoice register 发票登记薄Fdetect 发现，察觉F.O.B shipping point 发运地（站）交货legal jurisdiction 法定管辖范围legal restrictions 法律约束court decree 法庭判决spectrum 范围scheme 方案，计划guideline 方针，准则realty agency 房地产经纪人extraordinary items 非常项目nongovernment body 非政府机构expense 费用appropriation 分拨division of labor 分工segregation 分开segregate 分开ledger 分类账classification and sorting 分类整理denominator 分母assignment of responsibility 分派责任apportion 分配，摊配sharing agreement 分配协议fraction 分数subdivision 分支numerator 分子service charge 服务费service enterprise 服务业企业subsidiary ledger 辅助分类账，明细分类账auxiliary equipment 辅助设备cash on delivery 付款提货negative goodwill 负商誉liability 负债liability 负债double-entry bookkeeping system 复式记账法，复式记账系统complexity 复杂性complex capital structure 复杂资本结构Gbetterment 改良concept 概念preferable 更可取的payroll 工薪pay envelope 工薪袋payroll register 工薪登记表payroll accounting 工薪会计payroll tax 工薪税pay period 工薪支付期wage-bracket table 工资-税级表performance 工作成绩，业绩worksheet 工作底表，工作底稿utilities expense 公共事业费accounting principle 公认会计原则corporation acquisition 公司并购，公司收购intercompany transaction 公司间交易public utility 公用事业public accounting 公众会计，注册会计师业务functional currency 功能货币supplies' catalogs 供应商商品目录purchasing department 购货部门purchase invoice 购货发票net purchases 购货净额purchases returns and allowances 购货退让及折扣transportation in 购货运费purchases discounts 购货折扣purchase method 购买法，购并法purchases journals 购买日记账gross profit method of estimating inventories 估计存货的毛利法capital stock 股本stockholder 股东corporation 股份有限公司stock dividend 股票股利stock-option 股票期权stock options 股票期权fixed assets 固定资产gain（loss）on sale of fixed assets 固定资产出售利得（损失）customer 顾客consultant 顾问individual employee earnings records 雇员个人工薪记录affiliated company 关联公司pipeline 管道administrative expense 管理费用managerial accounting 管理会计administrative control 管理控制throughout 贯穿customary matters 惯常业务convention 惯例extensive 广泛的advertising expense 广告费in the final analysis 归根到底，总之prescribed managerial policies 规定的管理方针international accounting 国际会计elapse 过去post 过账，誊账posting reference 过账备查，过账记号Hfeasible 行得通的quotation 行情表consolidate 合并logically 合乎逻辑地，理所当然地partnership 合伙aggregate 合计的last-in，first-out 后进新出uncollectible accounts expense 坏账费用bad debts expense 坏账费用loss from uncollectible accounts 坏账损失environmental accounting 环境会计foreign exchange gains or losses 汇兑损益，汇兑利得或损失exchange rate 汇率money order 汇票draft 汇票marital status 婚姻状况contingent liability 或有负债monetary-nonmonetary method 货币性与非货币性项目法monetary assets and liabilities 货币性资产与负债freight collect 货到收运费credit memo 货项通知单，货记通知单K（会计……）accounting 会计，会计学committee on accounting procedure 会计程序委员会accounting equation 会计等式，会计平衡式，会计方程式accounting process 会计过程，会计处理方法accounting activity 会计活动accounting control 会计控制accounting period 会计期间accountant 会计人员public accounting firms 会计师事务所accounting cycle 会计循环accounting principles board 会计原则委员会accounting principle board 会计原则委员会accountability 会计责任accounting entity 会计主体Jagency 机构，经理人on demand （票据）即期（支付）spot rate 即期汇率design 计划，设计，意图，打算measuring unit 计量单位calculator 计算器interest bearing 计息的neither nor 既不又不overtime pay 加班工资adding machine 加法机weighted average 加权平均lubrication 加润滑油accelerated depreciation method 加速折旧法assumption 假设price lists 价目表contend 坚决主张indirect quote 间接标价subtract 减去impairment loss 减值损失simple capital structure 简单资本结构in short 简言之，总之constructed assets 建造资产key-driven equipment 键盘式装置设备transaction 交易，会计事项access 接近bring……to light 揭露savings 节约result 结果，成果clear 结清，结算，交换票据closing procedure 结帐程序post-closing trial balance 结帐后试算表debit 借机IOU 借据debit memo 借项通知单operation 经营，操作operating results 经营成果operating activities 经营活动，营业活动operational efficiency 经营效率performance 经营业绩net loss 净亏损net income 净收益dishonor 拒付protest fee 拒付证书费specific identification 具体辨认decision making 决策Korganization cost 开办费draw up 开立（票据等）expenditure 开支，花费plausible 看来有理由的comparable 可比的，类似的cost of goods available for sale 可供销售的商品成本alternative 可供选择的negotiable 可流通的realizable 可实现的convertible preferred stock 可转换优先股convertible debt 可转换债券transferability 可转移性objectivity 客观性control account 控制账户，统驭账户，统制账户treasury stock 库存股本，库存股份multinational company 跨国公司Lfamily 类属accumulate 累积cumulative balance 累计余额accumulated depreciation 累计折旧historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率interest coverage 利息保障范围interest allowance 利息补贴interest expense 利息费用interest income 利息收益by means of 利用，依靠，通过federal 联邦federal 联邦的federal insurance contributions act 联邦社会保险税法affiliated group 联营集团two-column account 两栏式账户two-transactions perspective 两项交易观点enumerate 列举retail price 零售价格retail businesses 零售商店petty cash 零用现金retained earnings 留存收益，保留盈利current ratio 流动比率current liability 流动负债current-noncurrent method 流动与非流动项目法current asset 流动资产logic 逻辑判断的discharge 履行，清偿attorneys' fees 律师事务费Mvendor 卖主expire 满期，耗尽，失效dividend yield 每股股利与每股市价比率，股利获取dividend payout ratio 每股股利与收益比率，股利支付率price-earning ratio 每股市价与收益比率，市盈率earning per share 每股收益额fully diluted earnings per share 每股完全稀释收益额primary earnings per share 每股原先收益额annually 每年地american institute of certified public accountants 美国注册会计师协会immune 免受影响的par value 面值face value 面值excess of par value over amount paid 面值超过缴入资本的部分portray 描述，描绘nominal interest rate 名义利率wear 磨损parent 母公司rule of thumb 拇指法则，经验规律F.O.B destination 目的地交货，到达站交货Ntax returns 纳税申报单internal control 内部控制internal auditing 内部审计draw （up）拟好，编好deficits 逆差annual interest rate 年利率sum-of-the-year's-digits method 年数总和法misappropriation 挪用Papprove 批准face value 票面价值frequency 频繁程度mix 品种构成balance sheet 平衡表，资产负债表average exchange rate 平均汇率average collection period 平均收帐期evaluate 评价surface paving 铺筑的路面common stock 普通股rate of return on common stockholders' equity 普通股股东权益收益率earnings per share of common stock 普通股每股收益额general journal 普通日记账Qbeginning inventory 期初存货forward exchange contract 期汇合同ending inventory 期末存货closing rate 期末汇率sundry items 其他项目business venture 企业correction of prior period inventory error 前期盘存差错订正potential 潜力，潜能potential 潜在的，可能的cuttings 切削件disposition data 清理数据liquidation value 清算价值purchase requisition 请购单replace 取代acquisition 取得expedient 权宜的做法equity ratio 权益比率equity method 权益法pooling of interest method 权益结合法，权益入股法accrual basis 权责发生制globalization 全球化recognized value 确认价值Rhuman resources accounting 人力资源会计stock warrants 认股权journal 日记账calendar-year 日历年度aspect 容貌，样式，表现形式meet 如期偿付software 软件Sbrand 商标trademark 商标，商标权firm 商行，企业flow of goods 商品流动merchandising company 商业公司goodwill 商誉marketable securities 上市证券，有价证券minority 少数股权minority interest 少数股权，少数股东权益sales on credit terms 赊销credit term 赊账条件stated value 设定价值design cost 设计成本social accounting 社会会计auditing 审计auditor 审计员productivity ratio 生产能力比率residual 剩余的temporal method 时态法，时间量度法proceeds 实得收入effective interest method 实际利息法physical protection 实物保护physical inventory counts 实物盘点necessitate 使成为必须involve（in）使卷入warrant 使有理由market value 市场价值casualty loss 事故损失event 事件firm 事务所trial balance 试算平衡表，试算表appropriate 适当的，相应的cash basis 收付实现制receiving report 收货报告receiving report 收货报告，收货单receiving department 收货部门revenue 收入income statement 收益表，损益表income summary 收益汇总，损益汇总manual filing 手工归档style-affected 受式样影响的authorization 授权attribute 属性attribute 属性bundle 束，捆，集合体datapreparation 数据准备double-declining-balance method 双倍率递减余额法tax accounting 税务会计surplus 顺差serial number 顺序编号private accounting 私人企业会计quick ratio 速动比率extension 算出或转来的金额。
会计专业英语词汇
一．会计与环境Accounting period 会计期Accounting process 会计程序Accounting 会计，会计学Accrual basis 权责发生制Annual report 年度报告Audit 审计Auditing 审计，审计学Balance sheet 资产负债表Budgeting 预算Cash and cash equivalents 现金及现金等价物Cash basis 现金收付制Cash flow statement 现金流量表Certified public accountant 注册会计师Corporation 公司Cost accounting 成本会计Economic entity 经济实力Financial accounting 财务会计Forecast 预测General purpose financial statements 通用财务报表Generally accepted accounting princip一le般s公认会计准则Going concern 持续经营Income statement 利润表Internal auditing 内部审计International Accounting Standard Bo国ar际d 会计准则理事会Managerial （management ）accounting 管理会计(monetary) unit of measurement 货币计量Not-for-profits 非营利组织Partnership 合伙Performance 业绩Prospectus 招股说明书Sole proprietorship 独资企业Stewardship （accountability ）of management 管理当局的受托责任二．会计概念与原则Asset 资产Balance between benefit a nd cost 权衡成本效益comparability 可比性completeness 完整性confirmatory role 确证作用Current cost 现行成本Equity 权益Expense 费用Faithful representation 如实反映Framework for the Preparation and Presentation of Financial Statements 编报财务报表的框架Gain 利得Historical cost 历史成本Income 收益Income tax 所得税Inventory 存货Liability 负债Loss 损失Lower of cost and net realizable value 成本与可变现净值孰低法Materiality 重要性Neutrality 中立性Non-monetary assets 非货币性资产Predictive role 预测作用Present value 现值Prudence (conservatism,) 谨慎Realizable (settlement) value 可变现价值Receivable 应收帐款Reliability 可靠性Revenue 收入Segment 企业分部Substance over form 实质重于形式Timeliness 及时性Understandability 可理解性三．财务报表Account form 账户式Account payable 应付账款Accrued liability 应计负债Administrative expense 管理费用Amortization 摊销Available-for-salesecurity 可供出售证券Bond 债券Borrowing 借款Comprehensive income 综合收益Cost of sales 销售成本Current asset 流动资产Current item 流动性项目Current liability 流动负债(capital) reserve （资本）公积Depreciation 折旧Direct method 直接法Discontinued operation 终止营业Distribution cost 销售费用Equity method 权益法Finance cost 财务费用Financing activities 筹资活动Finished good 产生品Foreign currency translation adjustment 外币折算差额Goodwill 商誉Indirect method 间接法Intangible asset 无形资产Inventory 存货Investing activities 投资活动Investment 投资Mortgage 抵押借款Multiple-step from 多步式Non-current asset 非流动资产Notes payable 应付账款Operating activities 投资活动Operating cycle 营业周期Prepaid expense 预付费用Property plant and equipment 固定资产Raw material 原材料Receivable 应收账款Reportform 报告式Retainedearnings 留存收益Sharecapital 股本Short-term investment 短期投资Single-step form 单步式Taxes payable 应交税金Treasurybill 一年以内短期国债Treasury n ote 五年以内中期国债Wages payable 应付工资Work in progress 在产品四．会计循环Account 账户Accounting equation 会计等式Accrual 应计Accrued asset 应计资产Accrued liability 应计负债Accumulated depreciation 累计折旧Adjusted trail balance 调整后的试算平衡表Adjusting entry 调整分录Allowance for doubtful accounts 坏账准备Cash dividend 现金股利Closing entry 结账分录Common stock 普通股Contra account 抵减账户Credit 贷项，信贷Debit 借项，借方Deferral 递延Deferred expense 递延费用Deferred revenue 递延收入Depreciation 折旧Dividend 股利Double-entry bookkeeping system 复式记账Entry 分录Income Summary account 本年利润账户Journal 日记账Ledger 分类账Par value 面值Permanent account 永久性账户Post 过账Post-closing trail balance 结账后试算平衡Sales discount 销售折扣Sales returns and allowance 销售退回与折让Salvage value 残值Temporary account 暂时性账户Trail balance 失算平衡表T-account T 型账户Unearnedrevenue 预计收入Valuation adjustments 计价调整五．流动资产Administrative overhead 管理间接费用Aging receivable 应收账款账龄分析Average cost 平均成本法Bad debt 坏账Bank reconciliation 银行存款余额调节表Bank statement 银行对账单Cash book 现金账Cash equivalents 现金等价物Cash on hand 库存现金Cash short and over 现金尾差，现金短溢Cost flow assumption 成本流转假设Count 盘存Demand deposit 活期存款Deposit in transit 在途存款Deposit to guarantee contract performance 合同履行保证金Direct labor 直接人工Direct material 直接材料Dividend receivable 应收股利Equity investment 权益投资Finished goods 产生品First-in first-out 先进先出法Fixed production overhead 固定制造费用Import duty 进口税金Interest receivable 应收利息IOU 借据Last-in last-out 后进先出法Lower of cost and net realizable value 成本与可变现净值孰低法Maturity date 到期日Moving or cumulative w eighted average 移动加权平均Net realizable value 可变现净值Notes receivable 应收票据Overdraft 银行透支Overtime premium 加班津贴Past due 过期Periodic system 定期盘存制Perpetual system 永续盘存制Petty cash fund 备用金Prudence concept 谨慎性原则Raw material 原材料Rebate 回扣Redeemable preference shares 可赎回优先股Retail method 零售价法Reverse 转回Selling cost 销售费用Specific identification 个别认定法Standard cost 标准成本Subsidiary record 明细记录Supplies 无聊，价值较低的材料Trade discount 商业折扣Trade receivable 应收账款Variableproductionoverhead 可变制造费用Work in progress 在产品Write down 减记六．投资，固定资产与无形资产Amortize 摊销Amortize cost 摊余成本Arm’s length transaction 公平交易Available-for-sale investments 可供出售投资Capitalize 资本化Carrying amount 账面价值Consolidated financial statements 合并财务报表Control 控制Depreciable amount 应计折旧额Derecognize 终止确认Effective interest rate method 实际利率法Equity method 权益法Estimated residual value 预计残值Fair value 公允价值Financial asset 金融资产Financial instrument 金融工具Fixed or float interest rate 固定或浮动利率Held on freehold 拥有所有权Held on leasehold 又有使用权Held-to-maturity investments 持有至到期投资Identifiable 可辨认Impairment 减值Internally generated 自创Investee 被投资方Investment income 投资收益Investment property 投资性房地产Knowledgeable willing parties 熟悉情况，自愿的双方Ordinary shares 普通股Parent company 母公司Physical substance 实物形态Quoted market price 市场报价Recoverable amount 可回收金额Reducing balance method 余额递减折旧法Research and development costs 研究和开发支出Revaluation surplus 重估增值Evaluation 重估Significant 重大影响Straight-line-method 直线法或年限平均法Subsidiary company 子公司Sum-of-the-year digits method 年数综合法Surplus cash 现金盈余Write off 注销记为费用七．负债Adjunct account 附属账户At par 平价Bonus 奖金Book value(carrying value) 账面价值Callable bonds 可提前赎回债券Cash discount 现金折扣Cash dividend 现金股利Compound instrument 混合股利Deferred revenue 递延收入Discount rate 折现率Discount 折价Face value 面值Good&ServiceTax(GST) 货物和劳务税Gross price method 总价法Income tax 所得税Indirect taxation 间接课税Installment 分期Interest-bearing 带息，附息Leverage 杠杆Lien 留置权，质权Mortgage bonds 抵押债券Net price method 净价法Notes payable 应付票据Payroll tax 工资薪金税Premium 溢价Provision 准备Retained earnings 留存收益Sales tax 销售税Social security and unemployment insurance 社会保障税和失业保险金Tax authorities 税务机关Tax deduction 税前抵扣Value Added Tax 增值税Warrant 认股权Warranty 产品质保Yield 收益率Zero-coupon bonds 零息债券八．所有者权益Additional paid-in capital 股本溢价Callability 可赎回优先股Cash dividend 现金股利Common stock 普通股Convertibility 可转换（优先股）Cost flow assumption 成本流转假设Cost method 成本法Cumulative 积累（优先股）Declaration date 股利宣告日Fair market value 公允市价Legal capital 法定资本Limited liability 有限责任Liquidate 清算Par value method 面值法Par value 面值Participation 参加（优先股）Payment date 股利支付日Securities Law 证券法Shareholders or stockholders 股东Shares outstanding 流通在外的股份Stock dividend 股票股利Stock dividend distributable 应付股票股利Stock option 股票期权Stock split 股票分割Treasury stock 库存股九.经营成果Associating cause and effect 因果关系配比Cash discount 现金折扣Commission 销售佣金Consideration 对价Cost of sales 销售成本Dealer 经销商Department store 百货商店Gross amount 总额Immediate recognition 立即确认Installment sales 分期收款销售Matching 配比Nominal value 名义价值Ordinary operating activities 经常经营活动Refund 退款Sales allowance 销售折让Sales returns 销售退回Shipping cost 运费Systematic and rational allocation 系统合理分摊Trade discount 销售折扣Value-added tax 增值税Volume rebate 数量折扣Warranty cost 产品质量保证费用Written off 注销十. 财务报表分析Accounting policy 会计政策Asset turnover 资产周转率Auditors’ report 审计报告Base amount 基数Base year 基期或期年Business risk 经营风险Chairman ’ s statement 董事长报告Common-size statement 统一量度式财务报表，同比报Comparative statement 比较报表Credit scoring 信用评级Cross-sectional comparison 同行业比较Director ’ report 董事会报告DuPont system 杜邦分析系统Economic environment 经济环境Financial asset 财务资产Financial leverage 财务杠杆Financial ratio 财务比率Government statistics 政府统计数据Net income to sales 销售净利润Net profit margin 边际净利率Ratio analysis 比率分析Return on assets(ROA) 资产报酬率Return on equity(ROE) 权益资产报酬率Return on sales(ROS) 销售资产报酬率Time-series comparison 时间序列比较Trend a nalysis 趋势分析Working capital 营运资本十一. 成本要素Allocation rate 分配率Clock card 工时卡Cost A llocation 成本分配Cost object 成本对象Cost T racing 成本汇集Department overhead 部门制造费用Direct labor 直接人工Direct material 直接材料Direct method 直接分配法Indirect labor 间接人工Indirect material 间接材料Manufacturing overhead 制造费用Payroll system 工资系统Reciprocal method 交互分配法Step-down method 顺序分配法十三.管理会计Budgeted balance sheet 预算资产负债表Budgeted statement of cash flows 预算现金流量表Capital expenditures budget 资本支出预算Cash budget 现金预算Cost center 成本中心Cost of goods sold budget 产品销售成本预算Direct labor budget 直接人工预算Direct material budget 直接材料预算Efficiency variance 效率差异Favorable variance 有利差异Financial budget 财务预算Fixed overhead capacity variance 固定性制造费用能量差异Fixed overhead expenditure varia固nc定e 性制造费用耗费差异Fixed overhead variance 固定性制造费用差异Investment center 投资中心Labor cost variance 人工成本差异Labor efficiency variance 人工效率差异Labor rate variance 人工工资率差异Material cost variance 材料成本差异Material price variance 材料价格差异Material usage variance 材料使用差异Operating budget 经营预算Overhead budget 间接费用预算Price standards 价格标准Price variance 价格差异Production budget 生产预算Profit center 利润中心Quantity standards 数量标准Responsibility center 责任中心Revenue budget 收入预算Revenue center 收入中心Sales forecast 销售预测Unfavorable variance 不利差异Unit standard cost 标准单位成本Variable overhead efficiency variance 变动性制造费用效率差异Variable overhead expenditure variance 变动性制造费用耗费差异Variable overhead variance 变动性制造费用差异。
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. accounting postulate 会计假设3. accounting valuation 会计计价4. accountability concept 经营责任概念5. accountancy 会计职业6. accountant 会计师7. accounting 会计8. agency cost 代理成本9. accounting bases 会计基础10. accounting manual 会计手册11. accounting period 会计期间12. accounting policies 会计方针13. accounting rate of return 会计报酬率14. accounting reference date 会计参照日15. accounting reference period 会计参照期间16. accrual concept 应计概念17. accrual expenses 应计费用18. acid test ratio 速动比率(酸性测试比率)19. acquisition 收购20. acquisition accounting 收购会计21. adjusting events 调整事项22. administrative expenses 行政管理费23. amortization 摊销24. analytical review 分析性复核25. annual equivalent cost 年度等量成本法26. annual report and accounts 年度报告和报表27. appraisal cost 检验成本28. appropriation account 盈余分配账户29. articles of association 公司章程细则30. assets 资产31. assets cover 资产担保32. asset value per share 每股资产价值33. associated company 联营公司34. attainable standard 可达标准35. attributable profit 可归属利润36. audit 审计37. audit report 审计报告38. auditing standards 审计准则39. authorized share capital 额定股本40. available hours 可用小时41. avoidable costs 可避免成本42. back-to-back loan 易币贷款43. backflush accounting 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 overdraft 银行透支48. bank reconciliation 银行存款调节表49. bank statement 银行对账单50. bankruptcy 破产51. basis of apportionment 分摊基础52. batch 批量53. batch costing 分批成本计算54. beta factor B (市场)风险因素B55. bill 账单56. bill of exchange 汇票57. bill of lading 提单58. bill of materials 用料预计单59. bill payable 应付票据60. bill receivable 应收票据61. bin card 存货记录卡62. bonus 红利63. book-keeping 薄记64. Boston classification 波士顿分类65. breakeven chart 保本图66. breakeven point 保本点67. breaking-down time 复位时间68. budget 预算69. budget center 预算中心70. budget cost allowance 预算成本折让71. budget manual 预算手册72. budget period 预算期间73. budgetary control 预算控制74. budgeted capacity 预算生产能力75. business center 经营中心76. business entity 营业个体77. business unit 经营单位78. by-product 副产品79. called-up share capital 催缴股本80. capacity 生产能力81. capacity ratios 生产能力比率82. capital 资本83. capital assets pricing model 资本资产计价模式84. capital commitment 承诺资本85. capital employed 已运用的资本86. capital expenditure 资本支出87. capital expenditure authorization 资本支出核准88. capital expenditure control 资本支出控制89. capital expenditure proposal 资本支出申请90. capital funding planning 资本基金筹集计划91. capital gain 资本收益92. capital investment appraisal 资本投资评估93. capital maintenance 资本保全94. capital resource planning 资本资源计划95. capital surplus 资本盈余96. capital turnover 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 statement 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. changeover time 变更时间110. chartered entity 特许经济个体111. cheque 支票112. cheque register 支票登记薄113. classification 分类114. clock card 工时卡115. code 代码116. commitment accounting 承诺确认会计117. common cost 共同成本118. company limited by guarantee 有限担保责任公司119. company limited by shares 股份有限公司120. competitive position 竞争能力状况121. concept 概念122. conglomerate 跨行业企业123. consistency concept 一致性概念124. consolidated accounts 合并报表125. consolidation accounting 合并会计126. consortium 财团127. contingency plan 应急计划128. contingent liabilities 或有负债129. continuous operation 连续生产130. contra 抵消131. contract cost 合同成本132. contract costing 合同成本计算133. contribution centre 贡献中心134. contribution chart 贡献图135. control 控制136. control account 控制账户137. control limits 控制限度138. controllability concept 可控制概念139. controllable cost 可控制成本140. conversion cost 加工成本141. convertible loan stock 可转换为股票的贷款142. corporate appraisal 公司评估143. corporate planning 公司计划144. corporate social reporting 公司社会报告145. cost 成本146. cost account 成本账户147. cost accounting 成本会计148. cost accounting manual 成本手册149. cost adjustment 成本调整150. cost allocation 成本分配151. cost apportionment 成本分摊152. cost attribution 成本归属153. cost audit 成本审计154. cost benefit analysis 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-conformance 非相符成本160. cost of sales 销售成本161. cost reduction 成本降低162. cost structure 成本结构163. cost unit 成本单位164. cost-volume-profit analysis(CVP) 本量利分析165. costing 成本计算166. credit note 贷项通知167. credit report 信贷报告书168. creditor 债权人169. creditor days ratio 应付账款天数率170. creditors ledger 应付账款分类账171. critical event 关键事项172. critical path 关键路线173. cumulative preference shares 累积优先股174. current asset 流动资产175. current cost accounting 现时成本会计176. current liabilities 流动负债177. current purchasing power accounting 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. debenture 债券183. debit note 借项通知184. debit capacity 举债能力185. debt ratio 债务比率186. debtor 债务人;应收账款187. debtor days ratio 应收账款天数率188. debtors ledger 应收账款分类账189. debtor' age analysis 应收账款账龄分析190. decision driven costs 决策连动成本191. decision tree 决策树192. defects 次品193. deferred expenditure 递延支出194. deferred shares 递延股份195. deferred taxation 递延税款196. delivery note 交货单197. departmental accounts 部门报表198. departmental budget 部门预算199. depreciation 折旧200. dispatch note 发运单201. development cost 开发成本202. differential cost 差别成本203. direct cost 直接成本204. direct debit 直接借项205. direct hours yield 直接小时产出率206. direct labour cost percentage rate 直接人工成本百分比207. direct labour hour rate 直接人工小时率208. directs on indirect work 间接工作事项上的工时209. discount rate 贴现率210. discounted cash flow 现金流量贴现211. discretionary cost 酌量成本212. distribution cost 摊销成本213. diversions 移用214. diverted hours 移用小时215. diverted hours ratio 移用工时比率216. dividend 股利217. dividend cover 股利产出率218. dividend per share 每股股利219. dog 疲软产品220. double entry accounting 复式会计221. double-entry book-keeping 复式薄记222. doubtful debts 可疑债务223. down time 停工时间224. dynamic programming 动态规划225. earning per share 每股盈利226. earning ratio 市盈率227. economic order quantity(EOQ) 经济订购批量228. efficient market hypothesis 有效市场假设229. efficiency ration 效率性比率230. element of cost 成本要素231. entity 经济个体232. environmental audit 环境审计233. environmental impact assessment 环境影响评价234. EOQ 经济订购批量235. equity 权益236. equity method of accounting 权益法会计计算237. equity share capital 权益股本238. equivalent units 当量239. event 事项240. exceptional items 例外事项241. expected value 期望值242. expenditure 支出243. expenses 费用244. external audit 外部审计245. external failure cost 外部损失成本246. extraordinary items 非常事项247. factory goods 让售商品248. factoring 应收帐款让售249. fair value 公允价值250. feedback 反馈251. FIFO 先近先出法252. final accounts 年终报表253. finance lease 融资租赁254. financial accounting 财务会计255. financial accounts calendar adjustment 财务报表的日历时间调整256. financial management 财务管理257. financial planning 财务计划258. financial statement 财务报表259. finished goods 完成品260. fixed asset 固定资产261. fixed overhead 固定制造费用262. fixed asset turnover 固定资产周转率263. fixed assets register 固定资产登记薄264. fixed cost 固定成本265. flexed budget 变动限额预算266. flexible budget 弹性预算267. float time 浮动时间268. floating charge 流动抵押269. flow of funds statement 资金流量表270. forecasting 预测271. founder's shares 发起人股份272. full capacity 满负荷生产能力273. function costing 职能成本计算274. functional budget 职能预算275. fund accounting 基金会计276. fundamental accounting concept 基础会计概念277. fungible assets 可互换资产278. futuristic planning 远景计划279. gap analysis 间距分析280. gearing 举债经营比率(杠杆)281. goal congruence 目标一致性282. going concern concept 持续经营概念283. goods received note 商品收讫单284. goodwill 商誉285. gross dividend yield 总股息产出率286. gross margin 总边际287. gross profit 毛利润288. gross profit percentage 毛利润百分比289. group 企业集团290. group accounts 集团报表291. high-geared 高结合杠杆(比例)292. hire purchase 租购293. historical cost 历史成本294. historical cost accounting 历史成本会计295. hours 小时296. hurdle rate 最低可接受的报酬率297. ideal standard 理想标准298. idle capacity ration 闲置生产能力比率299. idle time 闲置时间300. impersonal accounts 非记名账户301. imprest system 定额备用制度302. income and expenditure account 收益和支出报表303. incomplete records 不完善记录304. incremental cost 增量成本305. incremental yield 增量产出率306. indirect cost 间接成本307. indirect hours 间接小时308. insolvency 无力偿付309. intangible asset 无形资产310. integrated accounts 综合报表311. interdependency concept 关联性概念312. interest cover 利息保障倍数313. interlocking accounts 连锁报表314. internal audit 内部审计315. internal check 内部牵制316. internal control system 内部控制体系317. internal failure cost 内部损失成本318. internal rate of return(IRR) 内含报酬率319. inventory 存货320. investment 投资321. investment center 投资中心322. invoice register 发票登记薄323. issued share 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 products 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 production 适时生产335. just-in-time purchasing 适时购买336. key factor 关键因素337. labour 人工338. labour transfer note 人工转移单339. leaning curve 学习曲线340. ledger 分类账户341. length of order book 定单平均周期342. letter of credit 信用证343. leverage 举债经营比率344. liabilities 负债345. life cycle costing 寿命周期成本计算346. LIFO 后近先出法347. limited liability company 有限责任公司348. limiting factor 限制因素349. line-item budget 明细支出预算350. liner programming 线性规划351. liquid assets 变现资产352. liquidation 清算353. liquidity ratios 易变现比率354. loan 贷款355. loan capital 借入资本356. long range planning 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 realizable 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. management accounting 管理会计364. management accounting concept 管理会计概念365. management accounting guides 管理会计指导方针366. management audit 管理审计367. management buy-out 管理性购买产权368. management by exception 例外管理原则369. margin 边际370. margin of safety ration 安全边际比率371. margin cost 边际成本372. margin costing 边际成本计算373. mark-down 降低标价374. mark-up 提高标价375. market risk premium 市场分险补偿376. market share 市场份额377. marketing cost 营销成本378. matching concept 配比概念379. materiality concept 重要性概念380. materials requisition 领料单381. materials returned note 退料单382. materials transfer note 材料转移单383. memorandum of association 公司设立细则384. merger 兼并385. merger accounting 兼并会计386. minority interest 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 liquid funds 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 realizable value 可变现净值395. net worth 资产净值396. network analysis 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-adjusting events 非调整事项402. non-financial performance measurement 非财务业绩计量403. non-integrated accounts 非综合报表404. non-liner programming 非线性规划405. non-voting shares 无表决权的股份406. notional cost 名义成本407. number of days stock 存货周转天数408. number of weeks stock 存货周转周数409. objective classification 客体分类410. obsolescence 陈旧411. off balance sheet finance 资产负债表外筹资412. offer for sale 标价出售413. operating budget 经营预算414. operating lease 经营租赁415. operating statement 营业报表416. operation time 操作时间417. operational control 经营控制418. operational gearing 经营杠杆419. operating plans 经营计划420. opportunity cost 机会成本421. order 定单422. ordinary shares 普通股423. out-of-date cheque 过期支票424. over capitalization 过分资本化425. overhead 制造费用426. overhead absorption rate 制造费用分配率427. overhead cost 制造费用428. overtrading 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. parent company 母公司432. pareto distribution 帕累托分布433. participating preference shares 参与优先股434. partnership 合伙435. payable ledger 应付款项账户436. payback 回收期437. payments and receipts account 收入和支出报表438. payments withheld 保留款额439. payroll 工资单440. payroll analysis 工资分析441. percentage profit on turnover 利润对营业额比率442. period cost 期间成本443. perpetual inventory 永续盘存444. personal 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. physical inventory 实地盘存449. planning 计划450. planning horizon 计划时限451. planning period 计划期间452. policy cost 政策成本453. position audit 状况审计454. post balance sheet events 资产负债表编后事项455. practical capacity 实际生产能力456. pre-acquisition losses 购置前损失457. pre-acquisition profits 购置前利润458. preference shares 优先股459. preference creditors 优先债权人460. preferred creditors 优先债权人461. prepayments 预付款项462. present value 现值463. prevention 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. principal budget factor 主要预算因素468. prior charge capital 优先股469. prior year adjustments 以前年度调整470. priority base budgeting 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. production cost 生产成本479. production cost of sales 售货成本480. production volume ratio 生产业务量比率481. profit center 利润中心482. profit per employee 每员工利润483. profit retained for the year 年度利润留存484. profit to turnover ratio 利润对营业额比率485. profit-volume graph 利量图486. profitability index 盈利指数487. programming 规划488. project evaluation and review technique 项目评审法489. projection 预计490. promissory note 本票491. prospectus 募债说明书492. provisions for liabilities and charges 偿债和费用准备493. prudent concept 稳健性概念494. public company 公开公司495. purchase order 订购单496. purchase requisition 请购单497. purchase 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. ration pyramid 比率金字塔503. raw material 原材料504. receipts and payments account 收入和支付报表505. receivable ledger 应收款项账户506. redeemable shares 可赎回股份507. redemption 赎回508. registered share capital 注册资本509. rejects 废品510. relevancy concept 相关性概念511. relevant costs 相关成本512. relevant range 相关范围513. reliability concept 可靠性概念514. replacement price 重置价格515. report 报表516. reporting 报告517. research cost, applied 应用性研究成本518. research cost, pure or basic 理论或基础研究成本519. reserves 留存收益520. residual income 剩余收益521. responsibility center 责任中心522. retention money 保留款额523. return on capital employed 运用资本报酬率524. returns 退回525. revenue 收入526. revenue center 收入中心527. revenue expenditure 收益支出528. revenue investment 收入性投资529. right issue 认股权发行530. rolling budget 滚动预算531. rolling forecast 滚动预测532. sales ledger 销售分类账533. sales order 销售定单534. sales per employee 每员工销售额535. scrap 废料536. scrip issue 红股发行537. secured creditors 有担保的债权人538. segmental reporting 分部报告539. selling cost 销售成本540. semi-fixed cost 半固定成本541. semi-variable cost 半变动成本542. sensitivity analysis 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. shadow prices 影子价格547. share 股票548. share capital 股份资本549. share option scheme 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. social responsibility cost 社会责任成本556. sole trader 独资经营者557. source and application of funds statement 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. statement of account 营业账单561. statement of affairs 财务状况表562. statutory body 法定实体563. stock 存货564. stock control 存货控制565. stock turnover 存货周转率566. stocktaking 盘点存货567. stores requisition 领料申请单568. strategic business unit 战略性经营单位569. strategic management accounting 战略管理会计570. strategic planning 战略计划571. strategy 战略572. subjective classification 主体分类573. subscribed share capital 已认购的股本574. subsidiary undertaking 子公司575. sunk cost 沉没成本576. supply estimate 预算估计577. supply expenditure 预算支出578. suspense account 暂记账户579. SWOT analysis 长处和短处,机会和威胁分析580. system 制度,体系581. tactical planning 策略计划582. tactics 策略583. take-over 接收584. tangible asset 有形资产585. tangible fixed asset statement 有形固定资产表586. target cost 目标成本587. terotechnology 设备综合工程学588. throughput accounting 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 management 全面质量管理593. total stocks 存货总计594. trade creditors 购货客户(应付账款)595. trade debtors 销货客户(应收账款)596. trading profit and loss account 营业损益表597. transfer price 转让价格598. transit time 中转时间599. treasurership 财务长制度600. trail balance 试算平衡表601. turnover 营业额602. uncalled share capital 未催缴股本603. under capitalization 不足资本化604. under or over-absorbed overhead 少吸收或多吸收的制造费用605. uniform accounting 统一会计606. uniform costing 统一成本计算607. unissued share capital 未发行股本608. value 价值609. value added 增值610. value analysis 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. weighted average cost of capital 资本的加权平均成本618. weighted average price 加权平均价格619. with resource 有追索权620. without recourse 无追索权621. working capital 营运资本622. write-down 减值623. zero base budgeting 零基预算624. zero coupon bond 无息债券625. Z score 破产预测计分法。
会计专业英语词汇
一．会计与环境Accounting period会计期Accounting process 会计程序Accounting 会计，会计学Accrual basis 权责发生制Annual report 年度报告Audit 审计Auditing 审计，审计学Balance sheet 资产负债表Budgeting 预算Cash and cash equivalents 现金及现金等价物Cash basis 现金收付制Cash flow statement 现金流量表Certified public accountant 注册会计师Corporation 公司Cost accounting 成本会计Economic entity 经济实力Financial accounting 财务会计Forecast 预测General purpose financial statements 通用财务报表Generally accepted accounting principles 一般公认会计准则Going concern 持续经营Income statement 利润表Internal auditing 内部审计International Accounting Standard Board 国际会计准则理事会Managerial（management）accounting 管理会计(monetary) unit of measurement 货币计量Not-for-profits 非营利组织Partnership 合伙Performance 业绩Prospectus 招股说明书Sole proprietorship 独资企业Stewardship（accountability）of management 管理当局的受托责任二．会计概念与原则Asset 资产Balance between benefit and cost 权衡成本效益comparability可比性completeness完整性confirmatory role 确证作用Current cost现行成本Equity 权益Expense 费用Faithful representation 如实反映Framework for the Preparation and Presentation of Financial Statements编报财务报表的框架Gain 利得Historical cost 历史成本Income 收益Income tax 所得税Inventory 存货Liability 负债Loss 损失Lower of cost and net realizable value成本与可变现净值孰低法Materiality 重要性Neutrality 中立性Non-monetary assets 非货币性资产Predictive role 预测作用Present value 现值Prudence (conservatism,)谨慎Realizable (settlement) value 可变现价值Receivable 应收帐款Reliability 可靠性Revenue 收入Segment 企业分部Substance over form 实质重于形式Timeliness 及时性Understandability 可理解性三．财务报表Account form 账户式Account payable 应付账款Accrued liability 应计负债Administrative expense 管理费用Amortization 摊销Available-for-sale security 可供出售证券Bond 债券Borrowing 借款Comprehensive income 综合收益Cost of sales 销售成本Current asset 流动资产Current item 流动性项目Current liability 流动负债(capital) reserve （资本）公积Depreciation 折旧Direct method 直接法Discontinued operation 终止营业Distribution cost 销售费用Equity method 权益法Finance cost 财务费用Financing activities 筹资活动Finished good 产生品Foreign currency translation adjustment 外币折算差额Goodwill 商誉Indirect method 间接法Intangible asset 无形资产Inventory 存货Investing activities 投资活动Investment 投资Mortgage 抵押借款Multiple-step from 多步式Non-current asset 非流动资产Notes payable 应付账款Operating activities 投资活动Operating cycle 营业周期Prepaid expense 预付费用Property plant and equipment 固定资产Raw material 原材料Receivable 应收账款Report form 报告式Retained earnings 留存收益Share capital 股本Short-term investment 短期投资Single-step form 单步式Taxes payable 应交税金Treasury bill 一年以内短期国债Treasury note 五年以内中期国债Wages payable 应付工资Work in progress 在产品四．会计循环Account 账户Accounting equation 会计等式Accrual 应计Accrued asset 应计资产Accrued liability 应计负债Accumulated depreciation 累计折旧Adjusted trail balance 调整后的试算平衡表Adjusting entry 调整分录Allowance for doubtful accounts 坏账准备Cash dividend 现金股利Closing entry 结账分录Common stock 普通股Contra account 抵减账户Credit 贷项，信贷Debit 借项，借方Deferral 递延Deferred expense 递延费用Deferred revenue 递延收入Depreciation 折旧Dividend 股利Double-entry bookkeeping system 复式记账Entry 分录Income Summary account 本年利润账户Journal 日记账Ledger 分类账Par value 面值Permanent account 永久性账户Post 过账Post-closing trail balance 结账后试算平衡Sales discount 销售折扣Sales returns and allowance 销售退回与折让Salvage value 残值Temporary account 暂时性账户Trail balance 失算平衡表T-account T型账户Unearned revenue 预计收入Valuation adjustments 计价调整五．流动资产Administrative overhead 管理间接费用Aging receivable 应收账款账龄分析Average cost 平均成本法Bad debt 坏账Bank reconciliation 银行存款余额调节表Bank statement 银行对账单Cash book 现金账Cash equivalents 现金等价物Cash on hand 库存现金Cash short and over 现金尾差，现金短溢Cost flow assumption 成本流转假设Count 盘存Demand deposit 活期存款Deposit in transit 在途存款Deposit to guarantee contract performance 合同履行保证金Direct labor 直接人工Direct material 直接材料Dividend receivable 应收股利Equity investment 权益投资Finished goods 产生品First-in first-out 先进先出法Fixed production overhead 固定制造费用Import duty 进口税金Interest receivable 应收利息IOU 借据Last-in last-out 后进先出法Lower of cost and net realizable value 成本与可变现净值孰低法Maturity date 到期日Moving or cumulative weighted average 移动加权平均Net realizable value 可变现净值Notes receivable 应收票据Overdraft 银行透支Overtime premium 加班津贴Past due 过期Periodic system 定期盘存制Perpetual system 永续盘存制Petty cash fund 备用金Prudence concept 谨慎性原则Raw material 原材料Rebate 回扣Redeemable preference shares 可赎回优先股Retail method 零售价法Reverse 转回Selling cost 销售费用Specific identification 个别认定法Standard cost 标准成本Subsidiary record 明细记录Supplies 无聊，价值较低的材料Trade discount 商业折扣Trade receivable 应收账款Variable production overhead 可变制造费用Work in progress 在产品Write down 减记六．投资，固定资产与无形资产Amortize 摊销Amortize cost 摊余成本Arm’s length transaction 公平交易Available-for-sale investments 可供出售投资Capitalize 资本化Carrying amount 账面价值Consolidated financial statements 合并财务报表Control 控制Depreciable amount 应计折旧额Derecognize 终止确认Effective interest rate method 实际利率法Equity method 权益法Estimated residual value 预计残值Fair value 公允价值Financial asset 金融资产Financial instrument 金融工具Fixed or float interest rate 固定或浮动利率Held on freehold 拥有所有权Held on leasehold 又有使用权Held-to-maturity investments 持有至到期投资Identifiable 可辨认Impairment 减值Internally generated 自创Investee 被投资方Investment income 投资收益Investment property 投资性房地产Knowledgeable willing parties 熟悉情况，自愿的双方Ordinary shares 普通股Parent company 母公司Physical substance 实物形态Quoted market price 市场报价Recoverable amount 可回收金额Reducing balance method 余额递减折旧法Research and development costs 研究和开发支出Revaluation surplus 重估增值Evaluation 重估Significant 重大影响Straight-line-method 直线法或年限平均法Subsidiary company 子公司Sum-of-the-year digits method 年数综合法Surplus cash 现金盈余Write off 注销记为费用七．负债Adjunct account 附属账户At par 平价Bonus 奖金Book value(carrying value) 账面价值Callable bonds 可提前赎回债券Cash discount 现金折扣Cash dividend 现金股利Compound instrument 混合股利Deferred revenue 递延收入Discount rate 折现率Discount 折价Face value 面值Good & Service Tax(GST) 货物和劳务税Gross price method 总价法Income tax 所得税Indirect taxation 间接课税Installment 分期Interest-bearing 带息，附息Leverage 杠杆Lien 留置权，质权Mortgage bonds 抵押债券Net price method 净价法Notes payable 应付票据Payroll tax 工资薪金税Premium 溢价Provision 准备Retained earnings 留存收益Sales tax 销售税Social security and unemployment insurance 社会保障税和失业保险金Tax authorities 税务机关Tax deduction 税前抵扣Value Added Tax 增值税Warrant 认股权Warranty 产品质保Yield 收益率Zero-coupon bonds 零息债券八．所有者权益Additional paid-in capital 股本溢价Callability 可赎回优先股Cash dividend 现金股利Common stock 普通股Convertibility 可转换（优先股）Cost flow assumption 成本流转假设Cost method 成本法Cumulative 积累（优先股）Declaration date 股利宣告日Fair market value 公允市价Legal capital 法定资本Limited liability 有限责任Liquidate 清算Par value method 面值法Par value 面值Participation 参加（优先股）Payment date 股利支付日Securities Law 证券法Shareholders or stockholders 股东Shares outstanding 流通在外的股份Stock dividend 股票股利Stock dividend distributable 应付股票股利Stock option 股票期权Stock split 股票分割Treasury stock 库存股九.经营成果Associating cause and effect 因果关系配比Cash discount 现金折扣Commission 销售佣金Consideration 对价Cost of sales 销售成本Dealer 经销商Department store 百货商店Gross amount 总额Immediate recognition 立即确认Installment sales 分期收款销售Matching 配比Nominal value 名义价值Ordinary operating activities 经常经营活动Refund 退款Sales allowance 销售折让Sales returns 销售退回Shipping cost 运费Systematic and rational allocation 系统合理分摊Trade discount 销售折扣Value-added tax 增值税Volume rebate 数量折扣Warranty cost 产品质量保证费用Written off 注销十. 财务报表分析Accounting policy 会计政策Asset turnover 资产周转率Auditors’ report 审计报告Base amount 基数Base year 基期或期年Business risk 经营风险Chairman’ s statement 董事长报告Common-size statement 统一量度式财务报表，同比报Comparative statement 比较报表Credit scoring 信用评级Cross-sectional comparison 同行业比较Director’ report 董事会报告DuPont system 杜邦分析系统Economic environment 经济环境Financial asset 财务资产Financial leverage 财务杠杆Financial ratio 财务比率Government statistics 政府统计数据Net income to sales 销售净利润Net profit margin 边际净利率Ratio analysis 比率分析Return on assets(ROA) 资产报酬率Return on equity(ROE) 权益资产报酬率Return on sales(ROS) 销售资产报酬率Time-series comparison时间序列比较Trend analysis 趋势分析Working capital 营运资本十一.成本要素Allocation rate 分配率Clock card 工时卡Cost Allocation 成本分配Cost object 成本对象Cost Tracing 成本汇集Department overhead 部门制造费用Direct labor 直接人工Direct material 直接材料Direct method 直接分配法Indirect labor 间接人工Indirect material 间接材料Manufacturing overhead 制造费用Payroll system 工资系统Reciprocal method 交互分配法Step-down method 顺序分配法十三.管理会计Budgeted balance sheet 预算资产负债表Budgeted statement of cash flows 预算现金流量表Capital expenditures budget 资本支出预算Cash budget 现金预算Cost center 成本中心Cost of goods sold budget 产品销售成本预算Direct labor budget 直接人工预算Direct material budget 直接材料预算Efficiency variance 效率差异Favorable variance 有利差异Financial budget 财务预算Fixed overhead capacity variance 固定性制造费用能量差异Fixed overhead expenditure variance固定性制造费用耗费差异Fixed overhead variance 固定性制造费用差异Investment center 投资中心Labor cost variance 人工成本差异Labor efficiency variance 人工效率差异Labor rate variance 人工工资率差异Material cost variance 材料成本差异Material price variance材料价格差异Material usage variance材料使用差异Operating budget 经营预算Overhead budget 间接费用预算Price standards 价格标准Price variance 价格差异Production budget 生产预算Profit center 利润中心Quantity standards 数量标准Responsibility center 责任中心Revenue budget 收入预算Revenue center 收入中心Sales forecast 销售预测Unfavorable variance 不利差异Unit standard cost 标准单位成本Variable overhead efficiency variance 变动性制造费用效率差异Variable overhead expenditure variance变动性制造费用耗费差异Variable overhead variance变动性制造费用差异。
会计英语词汇大全
1AAA 美国会计学会2Abacus《算盘》杂志3abacus 算盘考试大论坛4Abandonment 废弃,报废;委付5abandonment value 废弃价值6abatement①减免②冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par 超过票面价值11above the line 线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本计算法20abstract 摘要表考试大论坛21abuse 滥用职权22abuse of tax shelter 滥用避税项目23ACCA 特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款27acceptance①承兑②已承兑票据③验收28acceptance bill 承兑票据29acceptance register 承兑票据登记簿30acceptance sampling 验收抽样31access time 存取时间32accommodation 融通33accommodation bill 融通票据34accommodation endorsement 融通背书35account①账户,会计科目②账簿,报表③账目,账项④记账36accountability 经营责任,会计责任37accountability unit 责任单位38Accountancy 《会计》杂志39accountancy 会计40accountant 会计员,会计师41accountant general 会计主任,总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任44accountant,s report 会计师报告45accountant,s responsibility 会计师职责46account form 账户式,账式47accounting①会计②会计学48accounting assumption 会计假定,会计假设49accounting basis 会计基准,会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54accounting corporation 会计公司55accounting cycle 会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity 会计主体,会计个体61accounting entry 会计分录62accounting equation 会计等式63accounting event 会计事项64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所考试大论坛66Accounting Hall of Fame 会计名人堂67accounting harmonization 会计协调化68accounting identity 会计恒等式69accounting income 会计收益70accounting information 会计信息71accounting information system 会计信息系统72accounting internationalization 会计国际化73accounting journals 会计杂志74accounting legislation 会计法规75accounting manual 会计手册76accounting objective 会计目标77accounting period 会计期79accounting postulate 会计假设80accounting practice 会计实务81accounting principle 会计原则82Accounting Principle Board 会计原则委员会83accounting procedures 会计程序84accounting profession 会计职业,会计专业85accounting rate of return 会计收益率86accounting records 会计记录,会计簿籍87Accounting Review 《会计评论》88accounting rules 会计规则89Accounting Series Release 《会计公告文件》90accounting service 会计服务92accounting standard 会计标准,会计准则93accounting standardization 会计标准化94AccountingStandards Board 会计准则委员会(英)95Accounting Standards Committee 会计准则委员会(英)96accounting system ①会计制度②会计系统97accounting technique 会计技术98accounting theory 会计理论99accounting transaction 会计业务,会计账务100AccountingTrendandTechniques 《会计趋势和会计技术》101accounting unit 会计单位102accounting valuation 会计计价103accounting year 会计年度104accounts 会计账簿,会计报表105account sales 承销清单,承销报告单106accounts payable 应付账款107accounts receivable 应收账款108accounts receivable aging schedule 应收账款账龄分析表109accounts receivable assigned 已转让应收账款110accounts receivable collection period 应收账款收款期111accounts receivable discounted 已贴现应收账款112accounts receivable financing 应收账款筹资,应收账款融资113accounts receivable management 应收账款管理114accounts receivable turnover 应收账款周转率,应收账款周转次数115accretion 增殖116accrual basis accounting 应计制会计,权责发生制会计117accrued asset 应计资产118accrued expense 应计费用119accrued liability 应计负债120accrued revenue 应计收入121accumulated depreciation 累计折旧122accumulated dividend 累计股利123accumulated earnings tax 累积盈余税,累积收益税124accumulation 累积,累计125acid test ratio 酸性试验比率126acquired company 被盘购公司,被兼并公司127acquisition 购置,盘购128acquisition accounting 盘购会计129acquisition cost 购置成本130acquisition decision 购置决策131acquisition excess 盘购超支132acquisition surplus 盘购盈余133across-the-board 全面调整134ACT 预交公司税135act 法案,法规136action 起诉,诉讼137active account 活动账户138active assets 活动资产139activity 业务活动,作业140activity account 作业账户141activity accounting 作业会计142activity ratio 业务活动比率143activity variance 业务活动量差异144act of bankruptcy 破产法145act of company 公司法146act of God 天灾,不可抗力147actual capital 实际资本148actual value 实际价值149actual wage 实际工资150added value 增值151added value statement 增值表152added value tax 增值税153addition 增置,扩建154additional depreciation 附加折旧,补提折旧155additional paid-in capital 附加实缴资本156additional tax 附加税157adequate disclosure 充分披露158adjunct account 附加账户159adjustable-rate bond 可调整利率债券160adjusted gross income 调整后收益总额,调整后所得总额161adjusted trial balance 调整后试算表162adjusting entry 调整分录163adjustment 调整164adjustment account 调整账户165adjustment bond 调整债券166administrative accounting 行政管理会计167administrative budget 行政管理预算168administrative expense 行政管理费用169ADR 资产折旧年限幅度170ad valorem tax 从价税171advance 预付款,垫付款172advance corporation tax 预交公司税173advances from customers 预收客户款174advance to suppliers 预付货款175adventure 投机经营,短期经营176adverse opinion 反面意见,否定意见177adverse variance 不利差异,逆差178advisory services 咨询服务179affiliated company 联营公司180affiliation 联营181after closing trial balance 结账后试算表182after cost 售后成本183after date 出票后兑付184after sight 见票后兑付185after-tax 税后186AGA 政府会计师联合会187age 寿命,账龄,资产使用年限188age allowance 年龄减免189age analysis 账龄分析190agency 代理,代理关系191agency commission 代理佣金192agency fund 代管基金193agenda 议事日程,备忘录194agent 代理商,代理人195aggregate balance sheet 合并资产负债表196aggregate income statement 合并损益表197AGI 调整后收益总额,调整后所得总额198aging of accounts receivable 应收账款账龄分析199aging schedule 账龄表200agio 贴水,折价201agiotage 汇兑业务,兑换业务202AGM 年度股东大会203agreement 协议204agreement of partnership 合伙协议205AICPA 美国注册公共会计师协会206AIS 会计信息系统207all capital earnings rate 资本总额收益率208all-inclusive income concept 总括收益概念209allocation 分摊,分配210allocation criteria 分配标准211allotment①分配,拨付②分配数,拨付数212allowance①备抵②折让③津贴213allowance for bad debts 呆账备抵214allowance for depreciation 折旧备抵账户215allowance method 备抵法216all-purpose financial statement 通用财务报表,通用会计报表217alpha risk 阿尔法风险,第一种审计风险218altered check 涂改支票219alternative accounting methods 可选择性会计方法220alternative proposals 替代方案,备选方案221amalgamation 企业合并222American Accounting Association 美国会计学会223American depository receipts 美国银行证券存单,美国银行证券托存收据224AmericanInstitute of CertifiedPublic Accountants 美国注册会计师协会,美国注册公共会计师协会225American option 美式期权226American Stock Exchange 美国股票交易所227amortization①摊销②摊还228amortized cost 摊余成本229amount 金额,合计230amount differ 金额不符231amount due 到期金额232amount of 1 dollar 1 元的本利和233analysis 分析234analyst 分析师235analytical review 分析性检查236annual audit 年度审计237annual closing 年度结账238annual general meeting 年度股东大会239annualize 按年折算240annualized net present value 折算年度净现值241annual report 年度报告242annuity 年金243annuity due 期初年金244annuity in advance 预付年金245annuity in arrears 迟付年金246annuity method of depreciation 年金折旧法247antedate 填早日期248anticipation 预计,预列249anti-dilution clause 防止稀释条款250anti-pollution investment 消除污染投资251anti-profiteering tax 反暴利税252anti-tax avoidance 反避税253anti-trust legislation 反拖拉斯立法254A/P 应付账款255APB 会计原则委员会256APB Opinion 《会计原则委员会意见书》257Application 申请,申请书258applied overhead 已分配间接费用259appraisal 估价260appraisal capital 评估资本261appraisal surplus 估价盈余262appraiser 估价员,估价师263appreciation 增值264appropriated retained earnings 已拨定留存收益,已指定用途留存收益265appropriation 拨款,指拨经费266appropriation account ①拨款账户②留存收益分配账户267appropriation budget 拨款预算268approval 核定,审批269approved account 核定账户270approved bond 核定债券271A/R 应收账款272arbitrage 套利,套汇273arbitrage transaction 套利业务,套汇业务274arbitration 仲裁,公断275arithmetical error 算术误差276arm,s-length price 正常价格,公正价格277arm,s-length transaction 一臂之隔交易 ,正常交易278ARR 会计收益率279arrears①拖欠,欠款②迟付280arrestment 财产扣押281Authur Anderson & Co. 约瑟?安德森会计师事务所 ,安达信会计师事务所282article 文件条文,合同条款283articles of incorporation 公司章程284articles of partnership 合伙契约285articulate 环接286articulated concept 环接观念287artificial intelligence 人工智能288ASB 审计准则委员会289ASE 美国股票交易所290Asian Development Bank 亚洲开发银行291Asian dollar 亚洲美元292asking price 索价,卖方报价293assessed value 估定价值294assessment①估定,查定②特别税捐 ,特别摊派税捐295asset 资产296asset cover 资产担保,资产保证297asset depreciation range 资产折旧年限幅度298asset-liability view 资产-负债观念299asset quality 资产质量300asset retirement 资产退役,资产报废1。
会计相关英语专业词汇
acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合伙liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可征税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 电子表格trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结1、简化分批法每月发生的间接计入费用，先将其在基本生产成本二级账中，按成本项目分别累计起来，只有在有产品完工的那个月份，才对完工产品，按照其累计工时的比例分配间接计入费用，计算完工产品成本；而全部在产品应负担的间接计入费用，则以总数反映在基本成本二级账中，不进行分配，不分批计算。
会计词汇英语
会计词汇英语以下是一些常见的会计词汇的英语：1. Accounting 会计2. Accountant 会计师3. Accounting Principles 会计准则4. Balance Sheet 资产负债表5. Income Statement 利润表6. Statement of Cash Flows 现金流量表7. Asset 资产8. Liability 负债9. Owner's Equity 所有者权益10. Revenue 收入11. Expense 费用12. Profit 利润13. Depreciation 折旧14. Amortization 摊销15. Accruals 应计制16. Cash Basis of Accounting 收付实现制17. Adjustment of Accounts 账务调整18. Audit 审计19. Auditor 审计师20. Audit Report 审计报告21. Internal Audit 内部审计22. External Audit 外审23. Consolidated Financial Statements 合并财务报表24. Stockholder 股东25. Dividend 股息26. Capital Stock 股本27. Additional Paid-in Capital 实收资本公积28. Retained Earnings 留存收益29. Cost of Goods Sold 产品销售成本30. Inventory 存货31. Fixed Asset 固定资产32. Current Asset 流动资产33. Current Liability 流动负债34. Long-term Liability 长期负债35. Sales 销售额36. Cost of Sales 销售成本37. Expenses 开销，费用38. Net Profit/Loss 净利润/亏损39. Accounts Payable 应付款项40. Accounts Receivable 应收款项41. Notes Payable 应付款项/应付票据42. Notes Receivable 应收款项/应收票据43. Accrued Expenses 应计费用/预提费用44. Accrued Revenue 应计收入/预提收入45. Deposits in Advance 预付款项46. Prepaid Expenses/Prepaid Rent 预付费用/预付租金。
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令狐采学一.专业术语Accelerated Depreciation Method 计算折旧时，早期所提的折旧年夜于后期各年。
加速折旧法主要包含余额递加折旧法declining balance depreciation，双倍余额递加折旧法double declining balance depreciation，年限总额折旧法sum of the years' depreciationAccount 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 = 欠债 + 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，债权产生制：以应收应付为计算基础，以确定本期收益与用度的一种方法。
凡应属本期的收益于用度，不管其款项是否以收付，均作为本期收益和用度处理。
Accrued dividend 应计股利Accrued expense 应记用度：指本期已经产生而尚未支付的各项用度。
Accrued revenue 应记收入Accumulated depreciation 累计折旧Acidtest ratio 酸性试验比率，企业速动资产与流动欠债的比率，又称quick ratioAcquisition cost 购置本钱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 应分派的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，以使交易的用度与收入相互配合的办法。
Amortization 摊销,清偿Annuity due 期初年金Annuity method 年金法Appraisal method 估价法Asset 资产Bad debt 坏帐Bad debt expense 坏帐用度：将坏帐传人用度帐户，冲销应收帐款Balance sheet 资产欠债表Bank discount 银行贴现折价Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。
Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和办事用度。
Barter 易货交易Benchmarking 基准，用于比较阐发的基期经济资料Board of directors 董事会Bond 证券Bonds payable 应付债券，刊行债券公司的一个欠债帐户。
Book value 帐面价值Bookkeeping 簿记Budget 预算，政府或企业用于控制未来经济活动的财务计划。
Callable bonds 可赎回债券，可以提前归还的债券又称可赎回债券。
Redeemable bondsCapital 资金，资本，资方。
Capital expenditure 资本支出，指购买固定资产的支出，或为了一项业务长远利益的支出。
资本支出在当期应税所得中，一般不克不及扣除。
但机器设备等价款，可以列支折旧。
Capital lease 资本租赁，税款。
又称筹资租赁financing lease.租赁的两种形式之一，另一种是经营租赁operating lease .资本租赁是，承租人在借到资金的同时，又获得一项需要摊销的资产。
由承租人承担维修，租金，保险费和Capital paid in 缴入资本Capital stock 股本Capitalize 资本化。
Carry back 抵前Carry forward 递延, 结转Cash basis accounting 现收现付制会计，在会计核算中，以款项的实际收付为计算标准，以确定本期收益和用度的办法。
这种办法不克不及正确反响各期损益，顾只适用于非营利单位。
Cash disbursements journal 现金支出簿。
Cash equivalents 现金等价物Cash flow 现金流量表Cash in hand 库存现金Cash receipts journal 现金收入日记帐Chart of accounts 会计科目表Classified balance sheet 分类资产欠债表，按类别编制的资产欠债表，将资产和欠债按用途和来源划分为小类，对以清楚地标明资产与欠债项目的典体构成情况。
Closing entries 结帐分录，将收入和用度帐户结转于损益帐户的分录。
Closing the accounts 结帐Collateral 抵押品Commonsize statement 统一怀抱式财务报表，只有百分比而无金额的报表，将财务报表中的总数作为100%，并将各项目辨别换算为百分比，以阐发不合项目的变更和差别。
Common stock 普通股Compound interest 复利Comprehensive income 综合收入Conservatism 稳健主义，对会计事项的处理持稳健态度，不预计收益但预计损失，对资产估价要低，对欠债的计算要高。
如果没有确定的掌控，在报表中所列的事项应使本期收益少计。
Consistency principle 一致性，指各个会计时期会计办法坚持一致，以便于不合时期的财务报表进行比较。
Consolidated statements 汇总报表，包含子公司在内的母公司的财务报表。
Contingent liability 或有欠债Contra account 抵消帐户，用于抵减另一帐户余额而设置的帐户。
例累积折旧是固定资产的抵消帐户。
Contract interest rate 约定利率Contributed capital 缴入资本Control account 控制帐户，总分类帐中的一个帐户，用于统驭几个帮助帐户的总额。
帮助帐户的增减也反响在此帐户总额上。
Controlling （majority） interest 控制股权权益。
Convertible bond 可转换债券Convertible preferred stock 可转换优先股Copyright 版权Cost of capital 资本本钱，指企业所支付的债务利息和股等，它是决定资本预算的重要因素。
Cost of goods sold 销售本钱Coupon 息票Credit 信用，信贷，信用证，贷方Cumulative preferred stock 累积优先股，指昔时利润缺乏发放股息时，可积累至下一年发放的优先股。
Current assets 流动资产Current liability 流动欠债Expense 支出Fair market value 公平市价FIFO 先进先出法Fixed assets 固定资产FOB price 离岸价格Footnotes 表下注释Foreign exchange 外汇Franchise 特许权Freightin 进货运费Freightout 销货运费General journal 普通日记帐General ledger 总分类帐Gross book value 帐面总值Gross profit 毛利,总利润Hedge 套期交易Income statement 损益表Incremental cost 增值本钱Installment 分期付款Instrument 证券，票据Intangible assets 无形资产Interest 利息Inventory 存货Invoice 发票Issued capital stock 已刊行股本Journal entry 日记帐, 分录Liability 欠债LIFO 后进先出法Longterm debt 长期欠债Lower of Cost or Market 本钱市价孰低法Lump sum 一次性付款Market value 市场价值Markup 涨价Mortgage 抵押；债权Net assets 净资产Obsolete inventory 作废存货Partnership 合伙企业Par value 面值Patent 专利权Payroll 工资；工资单Pension fund 养老金基金Pension plan 养老金计划Physical inventory 实土地存Pledged asset 抵押资产Posting 过帐P,P&E 固定资产Preference shares 优先股Preferred stock 优先股Premium 溢价Present value 现值Principal 本金Refinance 再筹资Refund 退还；再筹资Retained earning 留存收益Revenue 收入Salvage value 残值Security 证券，担保品Segment 分部Service life 使用年限Stockholders equity 股东权益Stock discount 股票折价Straight line method 直线法Subsidiary ledger 明细分类帐Sumoftheyearsdigits method 年数总和法Tangible assets 有形资产Voucher check 凭单支票Withholding 预扣Work sheet 工作草稿Write down 减记Write off 转销，注销Yearendadjustment 年终调整。