会计专业英语重点词汇大全

•accounting 会计、会计学

•account 账户

•account for / as 核算

•certified public accountant / CPA 注册会计师chief financial officer 财务总监

budgeting 预算

auditing 审计

agency 机构

fair value 公允价值

historical cost 历史成本

replacement cost 重置成本reimbursement 偿还、补偿

executive 行政部门、行政人员measure 计量

tax returns 纳税申报表

tax exempt 免税

director 懂事长

board of director 董事会

ethics of accounting 会计职业道德integrity 诚信

competence 能力

business transaction 经济交易

account payee 转账支票accounting data 会计数据、信息accounting equation 会计等式

account title 会计科目

assets 资产

liabilities 负债

owners’ equity 所有者权益

revenue 收入

income 收益

gains 利得

abnormal loss 非常损失

bookkeeping 账簿、簿记

double-entry system 复式记账法

tax bearer 纳税人

custom duties 关税

consumption tax 消费税

service fees earned 服务性收入

value added tax / VAT 增值税

enterprise income tax 企业所得税

individual income tax 个人所得税

withdrawal / withdrew 提款、撤资

balance 余额

mortgage 抵押

incur 产生、招致

apportion 分配、分摊

accounting cycle会计循环、会计周期

entry分录、记录

trial balance试算平衡

worksheet 工作草表、工作底稿

post reference / post .ref过账依据、过账参考

debit 借、借方

credit 贷、贷方、信用

summary/ explanation 摘要

insurance 保险

premium policy 保险单

current assets 流动资产

long-term assets 长期资产

property 财产、物资

cash / currency 货币资金、现金

accounts receivable 应收账款

provision for bad debts /allowance for uncollectible account / doubt debts 坏帐准备

recoveries 追回款

direct write-off method 直接冲销法

allowance method 备抵法

contra account 备抵账户

prepaid expense 预付、待摊费用

prepayment / advance to supplies 预付账款

inventory 存货

merchandise inventory库存商品

finished goods 产成品

semi-finished goods 半成品

good in process 在产品

construction in process 在建工程

warehousing 仓库

FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法

overhead 企业经费

long-term equity investment 长期投资

fixed assets / plant assets 固定资产

useful life 使用寿命

residual value / salvage value 残值

unit –production method 单位产量法

depreciation per unit单位折旧额

accumulated depreciation 累计折旧

accelerate method 加速折旧法

DDB method 法双倍余额递减

SYD method 年数总和法

disposal of fixed assets 固定资产清理

intangible assets 无形资产

patents 专利权

trademarks 商标权

goodwill 商誉

deferred assets 递延资产

operating lease 经营租赁

capital lease 融资租赁

capital expenditure 资本性支出

revenue expenditure 收益性支出

amortize 分期偿还（债务）

other cash equivalent 其他货币资金

order / draft 汇票

deposit 存款、订金