会计英语名词解释
1、assets（资产）：economic
resources owned by the business that will benefit future
operation,GAAP requires they
are valued at cost,not
marketvalue.
2、Liabilities(负债):are
debets,the person or persons to whom they are owed are called
creditors.
3、Shareholders’equity(所有者权
益)：Creditors have legal
priority over the
owners’claims.the
shareholders’equity is the
residual amount.
4、Revenues(收入)：are increases
in stockholders’equity
resulting from the costs of
selling goods,rending services
or performing other business
activities
5、Expenses(费用)：are decreases
in stockholders’equity
resulting from the costs of
selling goods,rending services
er performing other business
activities.
6、Balance sheet(资产负债表)：is a
listing of a company’s assets, liabilities and owners’ equity on a given date.it is designed
to portray the financial
position of the company at a
particular time.
7、Statement of owner’s equity(所
有者权益表)：shows the changes
take place in the owner’s
capital during a period of time net income or not
loss.withdrawals,and owner’s
investment for a business.
8、Cash flow statement(现金流量
表)：reports cash receipt and
payments as well as cash
inflows and actflows in three
groups:operating
activites.investing
activites.and financing
activites.
9、The income statement(利润表)：
reports the net income or ner
less for the income: revenues-expenses.
10、Accrual accounting（权责发生制）：requires adjustment for prepaid unearned and accrued items thereforeit reports revenues when earnedand expenses when the expiration of benefit incurred.
11、The matching rule(配比原则)：states that expenses must be assigned to the accounting period in which they are used to produce revenue.
12.going concern principle(持续经营)：assumes that a business will continue for an indefinite period.
13. time period principle(会计期间)：an entity’s activities are divided into specific time periods.such as a year
14. full disclosure(充分批露原则)：financial statements must report all relevant information about the operations and financial position of the entity
15.Consistency principle(一致性原则)：an entry must use the same accounting methods period after period so that the financial statements of succeeding period will be comparable.
16.materiality principle(重要性原则)：an amount may be ignored if its affect on the financial
statements is not important to its users.
17.conservatism principle(稳健性原则)：the least optimistic estimate should be selected when two estimates of amounts to be received or paid are about
equality likely;it is better to understate than over values.
18.busniness entity principle(会计主体)：each entity must keep accounting records and people reports that are distinct from those of the owner and any other entity.
19.。
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.。
会计学原理名词解释
1.Accounting会计（学）: is an information and measurement system that id entifies records andcommunicates relevant reliabl e and comparabl e information about an organization’s businessactivities.2.Managerial accounting管理会计: is the area of accounting that serves the d ecision-marking needs ofinternal users3.Events项目: refer to happenings that affect an entity’s accounting equation and can be reliablymeasured.4.External user外部使用者: of accounting information are not directly involved in running theorganization.5.Internal user内部使用者: of accounting information are those directly efficiency and effectivenessof an organization.6.Ethics: are beliefs that distinguish right from wrong. They are accepted standards of good and badbehavior.7.Cost principl e（历史）成本原则: means that accounting information is based on actual cost.8.Revenue recognition principl e（营业）收入确定原则: provid es guidance on when a company mustrecognize revenue.9.Matching principl e配合原则，收支对应原则: prescribes that a company must records its expensesincurred to generate the revenue reported.10.Going-concerning assumption持续经营假设: means that accounting information refl ects apresumption that the business will continue operating instead of being cl osed or sol d.11.Audit审计，审核: through review of an organization’s accounting records and accounting reportsand return make by the analysis. income净收益，收益净额: amount a business earns after paying all expenses and costsassociated with its sales and revenues.13.Income statement损益表: d escribes a company’s revenues and expenses al on g with the resulting netincome or l oss over a period time due to earnings activities.14.Statement of owner’s equity所有者: explains changes in equity from net income (or l oss) and fromany owner investments and withdrawals over a period of time.15.Balance sheet资产负债表，平衡表: d escribes a company’s financial position (types and amounts ofassets liabilities and equity) at a point in time.16.Statement of cash fl ows现金流量表: id entifies cash infl ows (receipts) and cash outfl ows (payments)over a period of time.17.Owner’s withdr awals account所有者提款账户: the account used to record the transfers of assetsfrom a business to its owner.18.Liabilities负债: is what a company owes its no owners (creditors) in future payments, products, orservices.19.Accounting equation会计恒等式: Assets=Liabilities + Equity.20.Accrued expense应计费用，预提费用: refer to costs that are incurred in a period but are bothunpaid and unrecord ed.21.Operating cycl e:经营周期is the time span from when cash is used to acquire goods and servicesuntil cash is received from the sale of goods and services.22.Sharehol d ers (investors):股东，投资者are the owners of a corporation.23.Current radio:目前的广播电a ratio used to help evaluate a company’s ability to pay its d ebts in thenear future.24.Merchandise inventory:库存商品，商品盘存refers to products that a company owns and intends tosell.25.Cash discount:现金折扣，现金贴现reduction in a receivabl e or payabl e if it is paid within thediscount period. sellers can grant a cash discount to discourage buyers to pay earlier26.Gross profit:总利润also call ed Gross margin, which equals net sales cost of goods sold.27.Credit period:付款/信贷期限the amount of time all owed before full payment is due.28.Acid-test ratio酸性比率测试: a ratio used to assets a company’s ability to pay its current liabilities;d efined by current liabilities.29.Selling expense:销售费用includ e the expenses of promoting sales by displaying and advertisingmerchandise, making sales, and d elivering goods to customers.(P124)30.General and administrative expense（一般）管理费用: support a company’s overall operatio ns andinclud e expenses related to accounting, human resource management, and financial management. 31.Time period assumption: 会计分期假设presumes that the life of a company can be divid ed intotime periods, such as months and years, and that useful reports can be prepared for those periods.32.Account receivabl e:应收账款are held by a sell er and d ecreased by customers to sell ers.33.Prepaid account (also call ed prepaid expenses): 预付费用/待摊费用are assets that representprepayments of future expenses (not current expenses).34.Purchase discount:购物折扣purchaser’s d escripti on of a cash discount received from a supplier ofgoods.35.Sales discount:销售折扣sell er’s d escription of a cash discount granted to buyers in return for earlypayment.36.Trad e discount:商业折扣reduction below list or catalog price hat is negotiated in setting the price ofgoods.37.FOB shipping point (FOB factory):寄发地交货means the buyer accepts ownership when the goodsd epart the s eller’s place of business.38.FOB d estination: 目的地交货，离岸交货means ownership of goods transfers to the buyer when thegoods arrive at the b uyer’s pl ace of business.39.Credit terms: 信贷条件，赊销付款条件for a purchase includ e the amounts and timing of paymentsfrom a buy to a seller.40.Current assets:流动资产are cash and other resources that are expected to be sol d, coll ect, or usedwithin one year or the company’s op erating cycle, whichever is l onger.41.Plant assets: 固定资产refers to l ong-term tangibl e assets used to produce and sell products andservices.42.Long-term investment:长期投资notes receivabl e and investments in stocks and bonds are long-termassets when they are expected to be hel d for more than the l onger of one year or the operating cycl e.43.Intangibl e assets:无形资产are long-term resources that benefit business operations, usually lackphysical form, and have uncertain benefits. (P98)44.Current liabilities: 流动负债are obligations due to be paid or settled within one year or theoperating cycl e, whichever is l onger.(P98)45.Long-term liabilities长期负债: are obligations not due within one year or the operating cycl e,whichever is l onger.46.Accounting cycl e:会计周期refers to the steps in preparing financial statements.(P95)47.Temporary (or nominal) accounts:临时账户，名义账户accumulate data related to one accountingperiod.48.Permanent (or real) accounts:永久账户，实际账户report on activities related to one or more futureaccounting periods.49.account reveivabl e(应收账款)are liquid assets,usually being converted into cash within a period of30 to 60 days. Therefore, accounts receivabl e from customers are classified as current assets,appearing in the balance sheet immediately after cash and marketabl e securities.50.d oubl e entry accounting（复式记账法）is a standard accounting method that involves each transactionbeing record ed in at l east two accounts, resulting in a d ebit to one or more accounts and a credit to one or more accounts.51.materiality（重要性原则）refers to the magnitud e of an omission or misstatement of accountinginformation that, consid ering the circumstances ,make it likely that the judgment of a reasonabl e person relying on the information would have been influenced by the omission or misstatement. 52.perpetual inventory system（定期盘存制）Und er the perpetual inventory system,the inventoryrecords are kept up-to-date.Virtually all large business organizations use perpetual inventorysystems.53.unearned revenue（预收账款/预收收入）A liability for unearned revenue arises when a customerpays in advance.54.financial statement（财务报表）Four related accounting reports that summarize the current financialposition of an entity and the results of its operations for the preceding year(or other thim period) 55.historical cost（历史成本）The historical cost of an asset is the exchange price in the transaction inwhich the asset was acquired56.d epreciation（折旧）The systematic allocation of the cost of an asset to expense over the years of itsestimated useful57.accrued liabilities（应计负债）The liabilities to pay an expense which has accrued during theperiod.Accrued liabilities are also call ed accrued expenses.58.income（收入）is d efined as increases in economic benefits during the reporting period,in the form ofinfl ows or enhancements of assets,or d ecreases of liabilities tha result in increases in equity,other than those relating to contributions from equity participants.Income encompasses both revenue and gains.59.asset（资产）is a resource controll ed by the enterprise as a result of past events and from whichfuture economic benefits are expected to fl ow to the enterprise.60.account payabl e（应付账款）often are subdivid ed into categories of trad e accounts payabl e and otheraccounts payabl e.Trad e accounts payabl e are short—term obligations to suppliers for purchases or merchandise.Other accounts payabl e includ e liabilities for any goods and services other thanmerchandise.61.FIFO（先进先出法）A method of computing the cost of inventory and the cost of goods sold based onthe assumption that the first merchandise acquired is the first merchandise sol d,and that the ending inventory consists of the most recently acquired goods.62.Goodwill（商誉）The present value of expected future earnings of a business in excess of the earningsnormally realized in the industry.63.cost principl e（历史成本原则）The cost principl e states that assets shoul d by record ed at theircost.Cost is the value exchanged at the time something is acquired.64.权责发生制accrual basis of accounting: Means that revenues, expenses and other changes in assets,liabilities, and owners’ equity are accounted for in the period in which the economic event takes place, not necessarily when the cash infl ows and outfl ows take place利润表income statement :An income statement is a financial statement showing the results of operations for a business by matching revenue and related expenses for a particular accountingperiod .It shows the net income or net loss.永续盘存制perpetual inventory system: Is a system of accounting for merchandise that provid es a continuous record showing the quantity and cost of all goods on hand.总账账户control accounts: Grouped according to the el ements of financial statement, the general l edger hol ds the individual control accounts.费用Expense: Generally speaking, expenses are costs that are charged against ，revenue and that are related to the entity’s basic business.二简答题1.State the steps of establishing internal control over cash(简述建立现金内部控制的程序) (1)Separate the function of handling cash from the maintenance of accounting records（将现金收付与记账职务分离）(2)Prepare an immediate control listing of cash receipts at the time and place that themoney is received（在收到现金的当时当地编制一份现金收入控制清单）(3)Require that all cash receipts be d eposited daily in the bank（每日都要将现金收入存入银行）(4)Make all payments by check（所有的付款都以支票形式通过银行支付）(5)Separate the function of approving expenditures from the function of signing checks（将核准支出职务与签发支票职务分离）2.What are the quality chatacteristics of accounting information（会计信息质量特征）：Rel evance（相关性）,reliability（可靠性）,und erstandability（可理解性）,comparability（可比性）3.Describe the steps(procedures) of accounting cycl e（描述会计循环的步骤）(1)id entify transactions or events to be record ed（确认需要记录的交易或事项）(2)journalize transactions and events（将交易或事项登记到日记账）(3)posting from journal to l edger（从日记账过入）(4)prepare unadjusted trial balance（编制调整前余额试算表）(5)journalize and post adjusting journal entries（将调整分录计入日记账并过入分类账）(6)prepare adjusted trial balance（编制调整后余额试算表）(7)prepare financial statements（编制财务报表）(8)journalize and post cl osing entries（将结账分录计入日记账并过账）(9)prepare post-cl osing trial balance（编制结账后余额试算表）4.Briefly state the four assumptions and explain（简述四个会计假设）Separate entity（会计主体假设）,going concern（持续经营假设）.,time-period（会计分期假设）,monetary unit（货币计量假设）5.Briefly state the classification investment in securities（简述有价证券的列报）Trading securities（交易性证券），held-to-maturity securities（持有至到期投资）,availabl e-for-sale securities（可供出售的金融资产）,l ong-term investment in equity securities（长期股权投资）6.What are the accounting el ements（会计要素）Assets（资产）,liabilities（负债）,owners’ equity（所有者权益）,revenues（收入）,expenses（费用）,income （利润）d oubl e-entrybookkeeping 复式记账financial statement财务报表accounting equation 会计恒等式owner’s equity所有者权益retained earning 留存收益source d ocument原始凭证computerized accounting system 电算化会计系统accumulated d epreciation累计折旧Proprietorship所有权post-cl osing trial balance调整后试算accrued expense应计费用real/permanent account 实账户nominal/temporary account虚账户notes to the financial statements会计报表附注balance sheet资产负债表Accounting Standards for Business Enterprise 企业会计准则cash fl ow statement 现金流量表l ong-term solvency长期偿债能力short-term liquidity 短期偿债能力provision for bad d ebts 坏账准备construction in progress在建工程d eferred tax on d ebit/credit 递延税款借贷项estimabl e liabilities 预计负债paid-in captical 实收资本accounting treatment 会计处理current period 当期inflation 通货膨胀purchasing power 购买力profit distribution 理论分配accounting information 会计信息IASC 国际会计准则委员会FASB 财务会计准则委员会Liquidity 流动性cash equivalent 现金等价物Financial instrument 金融工具semifinished goods 半成品Low-value and perishabl e articles 低值易耗品weighted average 加权平均法accelerated d epreciation method 加速折旧法moving average 移动平均法trad emark 商标权Copyrights 著作权par value 票面价值sales all owances 销售折让cost variance 成本差异periodic expense 期间费用turnover tax 流转税non-operating expense 营业外支出theoretical framework 理论框架financial distress 财务困境current ratio 流动比例P/E ratio 市盈率M/B 市值与账面价值比capitalization ratio 资本比率Horizontal analysis 横向分析fiscal period 会计期间Vertical analysis 纵向分析price ind ex 价格指数subsidiary 子公司parent company 母公司generally accepted accounting principl es 公认会计准则calendar year 日历年度historical rate 历史汇率Receivabl es 应收账款payabl es 应付账款TQM 全面质量管理TOC 约束理论direct material 直接材料Ord er-getting cost 订单获取成本ord er-filling cost 订单获取成本process costing system 分布成本计算法job-ord er costing system 分批成本计算法step-variabl e cost 阶梯式成本cost formula 成本公式profit margin 贡献边际the high-l ow method 高低点法the scattergraph method 散布图法the least-squares regression method 最小二乘回归法cost behavior 成本性态。
会计名词解释大全
会计名词解释大全1. 会计 (Accounting): 记录、分析和报告财务信息的过程，用于决策、评估和监控经济实体的财务状况。
2. 会计师 (Accountant): 专门从事会计工作的人员,负责处理和管理财务数据，并生成财务报表。
3. 会计准则 (Accounting Standards): 规范会计和财务报告的准则和原则，以确保财务信息的准确、可比性和透明度。
4. 资产 (Assets): 具有经济价值的资源或财产，可带给公司未来经济利益。
5. 负债 (Liabilities): 公司所欠他人的债务或义务，需要在未来偿还或履行。
6. 所有者权益 (Owner's Equity): 公司所有者对其资产的权益，是公司净资产和所有欠他人的债务之差。
7. 收入 (Revenue): 公司在日常经营活动中产生的现金流入或收入，源于销售产品或提供服务等。
8. 成本 (Cost): 公司为生产或销售产品或服务所发生的费用，包括直接成本和间接成本。
9. 费用 (Expense): 公司在日常经营活动中发生的费用，包括人力资源、办公设备维护、运输等。
10. 现金流量 (Cash Flow): 公司在一定时间内的现金流入和流出的记录，反映公司的现金状况和运营活动。
11. 财务报表 (Financial Statements): 反映公司财务状况和经营业绩的文件，包括利润表、资产负债表和现金流量表等。
12. 利润表(Income Statement): 反映公司在一定时间内的收入、成本和利润的报表，也称为损益表或结果表。
13. 资产负债表 (Balance Sheet): 反映公司在特定日期的资产、负债和所有者权益的报表，也称为财务状况表。
14. 现金流量表 (Cash Flow Statement): 反映公司在一定时间内现金流入和流出情况的报表，用于评估公司的现金状况和运营活动。
15. 财务比率 (Financial Ratios): 使用财务数据计算的比率，用于评估公司的财务稳定性、赢利能力和运营效率等。
会计的英文
会计的英文会计是众多职业中的一种，那么会计的英文翻译是什么你了解吗那么现在来学习关于会计的英语知识及一些相关例句吧，希望能够帮到大家!会计的英文翻译会计[kuài jì]accounting：会计;会计学;记账。
accountant：会计人员，会计师。
accountancy：会计学;会计工作，会计职业。
bookkeeper：(商人的)记账人，(政府机关等的)簿记员，会计。
bursar：(大学等的)财务主管;奖学金获得者。
会计的网络解释1. Accountant：[问题] 有税务代开的做路劳务发票(Invoice)入账的.盼高人指点 [以下内容仅供参考] 如果金...[问题] 我们是小公司 1.职工李四用自己的现金(cash)为公司垫付给b公司账款5000,b公司发票(Invoice)没到2.收到b公司开来发票(Invoice)5000 ,3.偿还李四现金(cash)5000 会计(accountant)分录怎么做谢谢.2. accountancy：2023年3月,ICAEW的会刊会计 (Accountancy)公布了一份由独立机构所作的问卷调查. 该问卷以反对合并的ICAEW 会员为对象,了解他们反对的理由. 问卷显示,64%是担心合并会稀释C.A.在市场上的含金量,这事关会员的身份与地位.3. treasurer：办公室由会长(President)、副会长(Vice President)、秘书、会计(Treasurer)及其他所需人员组成. 会长是业主协会的法人代表. 会长和副会长必须是理事会理事,会长人选必须具有1年以上理事工作经验. 会长的任期为1年,只可以连任1届.会计的双语例句1. 据世界著名会计师事务所德勤评估，巨人网络员工平均收入水平位于行业高端。
The average salary of Giant"s employees tops others"in the same industry, according to Deloitte, one of the world"s leading accounting firms.2. 公司内部组织机构健全，内部管理规范有序，公司主要管理制度有：公司管理手册、人事管理手册、行政后勤管理手册，工程招标代理管理手册，财务会计管理手册，公司员工业绩考评管理手册等。
会计专业名词及解释50个
会计专业名词及解释50个## Accounting Terms and Definitions.1. Accounts Payable.The amount owed to creditors for goods or services received but not yet paid for.2. Accounts Receivable.The amount owed to a business by customers for goods or services provided but not yet paid for.3. Accrual Accounting.A method of accounting that recognizes revenues and expenses when they are earned or incurred, regardless of when cash is received or paid.4. Amortization.The process of spreading the cost of an intangible asset over its useful life.5. Assets.Anything of value that a business owns or controls.6. Audit.An independent examination of a business's financial statements to ensure their accuracy and compliance with accounting standards.7. Balance Sheet.A financial statement that shows the financial condition of a business at a specific point in time.8. Bond.A loan made by an investor to a business, typicallywith a fixed interest rate and maturity date.9. Bookkeeping.The process of recording and summarizing financial transactions.10. Capital.The amount of money invested in a business by its owners.11. Cash Flow Statement.A financial statement that shows the sources and uses of cash during a specific period of time.12. Certified Public Accountant (CPA)。
会计英语术语 -回复
会计英语术语-回复积累会计英语术语是学习和应用会计知识的重要一步，特别是在国际商务和财务领域。
本文将为您介绍并深入讨论一些常见的会计英语术语，并帮助您理解其含义和用法。
首先，让我们从最基本的会计术语开始。
会计是负责记录、分析和报告财务交易和经济活动的方法和过程。
这个领域有很多专业术语，下面是一些其中最常见的。
1. Assets [资产]资产是指企业或个人拥有的具有经济价值的资源。
常见的资产包括现金、存货、应收账款和固定资产等。
会计师通过记录和追踪资产的价值和变化来帮助企业管理财务状况。
2. Liabilities [负债]负债是指企业或个人对外部实体（如供应商、银行等）承担的债务或义务。
负债通常包括应付账款、贷款、债券等。
会计师会跟踪和记录负债，以便帮助评估企业的财务风险和负债承受能力。
3. Equity [所有者权益]所有者权益表示企业或个人拥有的净资产，即扣除负债后剩余的部分。
它代表了所有者对企业的投资和未分配利润。
会计师通过记录和追踪所有者权益的变化来帮助评估企业的价值和盈利能力。
4. Revenue [收入]收入是指企业通过销售产品、提供服务或其他经营活动获得的资金流入。
会计师负责记录和核算收入，以便帮助评估企业的盈利能力和营运状况。
5. Expenses [费用]费用是指企业为开展日常经营活动所支出的成本或费用。
这些费用可以包括人工成本、材料成本、营销费用等。
会计师记录和追踪费用，以帮助评估企业的运营效率和成本控制能力。
有了这些基本概念的理解，我们可以进一步讨论一些会计术语的具体细节。
6. Accounts Receivable [应收账款]应收账款是指企业出售商品或提供服务后尚未收到的款项。
负责会计工作的人员通常会记录和跟踪应收账款，并定期评估其坏账风险。
7. Accounts Payable [应付账款]应付账款是指企业未支付给供应商或其他债权人的款项。
会计师会记录和跟踪应付账款，以确保按时支付债务。
会计英语术语解释
第一章Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting equation 会计等式Asset 资产Audit 审计Balance sheet 平衡表（资产负债表）Capital 资本Certified management accountant (CMA) 注册管理会计Certified public accountant (CPA) 注册会计师Corporation 公司Entity 主体Expense 费用Financial accounting 财务会计Financial Accounting Standards Board (FASB) 财务会计准则委员会Financial statements 财务报告Generally accepted accounting principles(GAAP)公认接受会计准则Income statement 收入表（利润损益表）Liability 负债Management accounting 管理会计Net earnings 净收益Net income 净收入Net loss 净损失Net profit 净利润Note payable 应付票据Note receivable 应收票据Owner’s equity 所有者权益Owner withdrawals 实收资本Partnership 合伙制Proprietorship 个体制Revenue 收入Shareholder 股东Statement of cash flows 现金流量表Statement of earnings 净盈余报表Statement of financial position 财务状况报表Statement of operations 运营表Statement of owner’s equity 所有者权益报表Stockholder 股东Transaction 交易第二章Account 账簿、账户Chart of accounts会计科目表Credit把……记入贷方Debit把……记入借方Journal日记账Ledger总账、分类账Normal balance 正常余额、平衡Posting登帐、过账Trial balance 试算平衡第三章Accrual accounting 权责发生制book value(of a plant asset) 账面价值plant asset 固定资产Accrued expense 应计费用cash-basis accounting 收付实现制prepaid expense 预付费用Accrued revenue 应计收入contra account 抵消账户revenue principle 收入确认准则Accumulated depreciation累计折旧deferred revenue 递延收入time-period concept会计期间Adjusted trial balance 调整试算平衡depreciation折旧unearned revenue递延收入Adjusting entry 调整分录matching principle 配比原则第四章Accounting cycle 会计循环fixed asset固定资产plant asset 固定资产Closing the accounts 结账income summary 损益汇总账户postclosing trial balance 试算平衡Closing entries 结账分录liquidity 流动性reversing entries 转回分录Current asset 流动资产long-term asset 长期资产temporary accounts 临时性账户Current liability 流动负债long-term liability 长期负债work sheet 工作表Current ratio 流动比率operating cycle 营业周期Debt ratio 资产负债率permanent accounts 永久性账户第五章Cost of goods sold 销售成本Cost of sales 销货成本Gross margin边际收入Gross margin pencentage毛利润率Gross profit毛利润Gross profit pencentage毛利率Income from operations运营收入inventory存货inventory turnover 存货周转Invoice 发票，收据，单证Multi-step income statement多步式利润表Net purchases净销售Net sales revenue净销售收入Operating expenses运营成本Operating income 运营收入Other expense其他费用Other revenue其他收入Periodic inventory system 定期盘存制Perpetual inventory system永续盘存制sales销售Sales discount销售折扣Sales returns and allowances销售返还补贴Sales revenue 销售收入single-step income statement单步式利润表第六章Average-cost method 平均成本法Conservatism谨慎性原则Consistency principle 持续经营Disclosure principle 充分性披露（原则）Firsr-in first-out(FIFO) inventory costing method 先进先出法Weighted average inventory costing method加权平均法Gross profit method 毛利润法last-in first-out(FIFO) inventory costing method后进先出法Lower-of -cost-or-market(LCM)rule成本与市价孰低法Materiality concept重要性原则Specific indentifiction method个别确认法Specific -unit-cost method个别成本法第七章accounting information system会计信息系统batch processing 分批加工、成批处理cash disbursements journalcash payment journal 支票登记簿现金支出日记账cash receipts journal 现金收入日记账check register 支票登记簿control account 统驭账户credit memorandum or credit memo 贷方备忘录data warehouse 数据仓库database 数据库debit memorandum or debit memo 借方备忘录、借记卡备忘录Enterprise Resource Planning 企业文化、企业资源规划general journal 普通日记账general ledger 总账hardware 硬件menu 菜单module 模板network 网络online processing 在线处理、联机处理purchases journal 购货日记账sales journal 销售日记账server 服务器software 软件special journal 特种日记账、专用日记账spreadsheet 试算表subsidiary ledger 明细分类账、辅助分类账第八章audit 审计、审核bank collection 银行托收bank reconciliation 银行往来对账单、银行存款余额调节表bank statement 银行对账单、银行结算清单check 支票computer virus 计算机病毒controller 财务主管deposit in transit 在途存款electronic funds transfer 电子资金调拨系统encryption 加密firewalls 防火墙imprest system 定额备用金制度internal control 内部控制nonsufficient funds（NSF）check 空头支票outstanding check 在途支票、未兑付支票petty cash 零用现金、零用金、小额现款Trojan horse 木马、特洛伊木马voucher 付款凭证、传票、凭单第九章Acid-test ratio酸性测试比率Aging-of-accounts method账龄分析法Allowance of Doubtful Accounts坏账准备Allowance for uncollectible accounts坏账准备Allowance method备抵法Bad-debt expense坏账损失Balance-sheet approach决算表平衡法Collection period收账日期Creditor债权人Day’s sales in receivables应收账款周转天数Debtor债务人Default on a note不履行付款义务Direct write-off method直接注销法Discounting a note receivable应收票据折价Dishonor of a note 没有追索权Doubtful-account expense呆账费用Due date到期日Income-statement approach损益表方法Interest利息Interest period计息期Interest rate利率Maker of a note出票人Maturity date到期日Maturity value到期价值Note term票据条款Payee of a note持票人（收款票据）Percent-of-sales method销货百分比法Principal本金Principal amount本金金额Promissory note本票Quick ratio速动比率Receivables应收账款Time时间Uncollectible-account expense坏账损失第十章Accelerated depreciation method快速折旧法Amortization摊销Brand names商标名Capital expenditure资本支出Copyright版权Depletion expense折耗费Depreciable cost折旧成本Double-declining-balance（DDB）depreciation method双倍余额递减法Estimated residual value估计残值Estimated useful life估计使用年限Extraordinary repair非常维修Franchises特许权Goodwill商誉Intangibles无形资产Licenses授权Ordinary repair普通修理Patent专利Plant assets固定资产Salvage value残值Straight-line （SL）depreciation method直线法折旧Trademark商标Trade name商标名Units-of-production （UOP）depreciation method单位产量法第十一章accrued expense 应计费用、预提费用accrued liability 应计负债current portion of long-term debt 长期负债中一年内到期的部分current maturity 本期或一年内到期employee compensation 雇员薪酬FICA tax 联邦保险捐助税gross pay 工资的毛收入net pay 净支出payroll 工薪、工资short-term note payable 短期应付票据Social Security tax 社会保险税unemployment compensation tax 事业补偿税withheld income tax 预扣收入税第十三章additional paid-in capital 股本溢价authorization of stock 授权股票board of directors 董事book value 账面价值bylaws 规章、章程chairperson 主席charter 特许权、授权common stock 普通股contributed capital 已投股本cumulative preferred stock 累计优先股deficit 赤字、亏空dividends 股利double taxation 双重税收legal capital 法定资本limited liability 有限责任market value 市场价值outstanding stock 发行在外股票paid-in capital 实收资本par value 票面价值、面值preferred stock 优先股president 总裁、董事长rate of return on common stockholders’equity普通股收益率rate of return on total assets 资产回报率retained earnings 留存收益return on assets 资产回报return on equity 所有者权益回报shareholder 股东stated value设定价值、宣称价值、无票面值股票stock 股票stockholder 股东、股票持有者stockholders’ equity 所有者权益第十四章Appropriation of retained earnings 分类盈余Comprehensive income 毛利润，综合收入Earnings per share （EPS）每股收益Extraordinary gains and losses 营业外收入/支出Extraordinary item 异常项目Prior-period adjustment 先期调整Segment of the business 经营部门Statement of stockholders’ equity 所有者权益状况变动表Stock dividend 股票股利Stock split 股票分割（折分）Treasury stock 库藏股第十五章Bond discount 债券折价Bond premium 债券溢价Bonds payable 应付债券Callable bonds 可回购债券Capital lease 融资租赁Convertible bonds 可转换债券Debentures 信用债券（无担保债券）Discount（on a bond）折价Effective interest rate 有效利（息）率Lease 租赁Lessee 承租人Lessor 出租人Leverage 杠杆Market interest rate 投资者实际回报率Mortgage 抵押Operating lease 经营性租赁Premium 溢价Present value 现值Serial bonds 系列债券Stated interest rate 票面利息率Term bonds 定期债券第十六章available-for-sale investments 可供出售投资（不以控制为目的）consolidated statements 合并会计报表controlling interest 主权益equity method 权益法foreign-currency exchange rate 汇率hedging 套期保值held-to-maturity investments 持有至到期投资long-term investment 长期投资majority interest 主权益marketable security 短期投资market-value method 市场法minority interest 小股东权益parent company 母公司short-term investment 短期投资strong currency 强通货subsidiary company 分（子）公司trading investments 短期投资weak currency 疲软货币第十八章accounts receivable turnover 应收账款周转率acid-test ratio 酸性测试比率benchmarking 标杆儿book value per share of common stock 普通股每股帐面价值capital charge 资本成本collection period 回收期common-size statement 比率报表cost of capital 资本成本current ratio 流动比率days' sales in receivables 应收账款周转天数debt ratio 资产负债率dividend yield 股利收益率earnings per share(EPS) 每股收益economic value added(EVA) 经济附加值horizontal analysis 平行分析interst-coverage ratio 利息覆盖率inventory turnover 存货周转率leverage 杠杆price/earnings ratio 市盈率，价格/收益比率quick ratio 速动比率rate of return on common stockholders equity 普通股东权益报酬率rate of return on net sales 销售利润率return on assets （ROA）资产回报率return on equity （ROE）所有者权益回报率，资本权益报酬率return on sales 销货收益率rate of return on total assets 资产总额利润报酬率，总资产报酬率return on stockholders' equity 股东权益回报times-interest-earned ratio 利息获得倍数比率trading on the equity 借款扩大资本trend percentages 趋势比率vertical analysis 垂直分析，静态分析，纵向分析working capital 营运资本，营运资金。
accounting名词解释英语
accounting名词解释英语【释义】accountingn.会计，会计学；会计工作，会计职业（=accountancy）；账单v.解释，说明；占（一定数量或比例）（account的现在分词形式）【短语】1Management Accounting会计管理会计;管理会计学;治理会计;会计管理2Financial Accounting会计财务会计;金融会计;财务会计学;会计核算3Accounting Manager会计部经理;会计经理;会计主管;财务经理4accounting equation会计等式;会计会计方程式;会计会计恒等式;会计程式5Cost Accounting会计成本会计;经成本核算;经济核算;会计成本会计学6accounting system会计会计系统;会计会计制度;会计体系7accounting period会计期;会计会计期间;会计报告期8accounting standard会计会计准则;会计标准;标准;会计标准会计准则9public accounting会计公共会计;公众会计;大众管帐;公家会计【例句】1The debate revolves around specific accounting techniques.这场讨论围绕具体的会计技巧。
2But full cost accounting will be introduced without delay.但是，全面成本核算马上将被采用。
3Most large companies now use computers for accounting and housekeeping operations.多数大公司现在用计算机进行会计运算和内务操作。
4An understanding of accounting techniques is a requisite for the work of the analysts.对核算技术的理解对于分析师的工作是必需的。
会计英语名词解释
1、 assets（资产）：economic resources owned by the business that will benefit future operations.GAAP requires they are valued at cost,not market value.2、 Liabilities(负债):liabilities refer to the past transactions,the current obligations formed through the fulfillment of the duty will be outflow of economic benefits. are debets,the person or persons to whom they are owed are called creditors.3、Shareholders’ (所有者权益)：Creditors have legal priority over the owners’claims.the shareholders’equity equity is the residual amount.4、 Revenues(收入)：are increases in stockholders’equity resulting from the costs of sellinggoods,rending services or performing other business activities 5、 Expenses(费用)：are decreases in stockholders’equity resulting from the costs of sellinggoods,rending services er performing other business activities.6、 Balance sheet(资产负债表)：is a listing ofa company’s assets,liabilities andowners’ equity on agiven date.it isdesigned to portray thefinancial position ofthe company at aparticular time.7、 Statement ofowner’s equity(所有者权益表)：shows thechanges take place inthe owner’s capitalduring a period of timenet income or notloss.withdrawals,andowner’s investment fora business.8、 Cash flowstatement(现金流量表)：reports cashreceipt and payments aswell as cash inflows andactflows in threegroups:operatingactivites.investingactivites.and financingactivites.9、 The incomestatement(利润表)：reports the net incomeor ner less for the income:revenues-expenses.10、Accrual accounting（权责发生制）：requires adjustment forprepaid unearned andaccrued itemsthereforeit reportsrevenues when earnedandexpenses when theexpiration of benefitincurred.11、matching rule(配比原则)： revenues andexpenses must beallocated to the periodin which they wereactually created.12.going concernprinciple(持续经营)：users of financialstatements assume thatthe records reflect thebusiness is going tocontinue itsoperations as opposedto being closed or soldunless information isprovided to thecontrary . assumesthat a business willcontinue for anindefinite period.13. time periodprinciple(会计期间)：an entity’s activitiesare divided intospecific timeperiods.such as ayear,and reported onthat basis.14. full disclosure(充分批露原则)：financialstatements must reportall relevantinformation about theoperations andfinancial position ofthe entity15.Consistencyprinciple(一致性原则)：an entry must usethe same accountingmethods period afterperiod so that thefinancial statements ofsucceeding period willbe comparable.16.materialityprinciple(重要性原则)：an amount may beignored if its affect onthe financialstatements is notimportant to its users.17.conservatismprinciple(稳健性原则)：the leastoptimistic estimateshould be selected whentwo estimates of amountsto be received or paidare about equalitylikely;it is better tounderstate than overvalues. 18.busninessentity principle(会计主体)：each entity mustkeep accounting recordsand people reports thatare distinct from thoseof the owner and anyother entity.19. objectivityprinciple：（客观性原则）：transactions mustbe recorded based onindependent,unbiased,and verifiable evidence20.cost principle(成本原则) ： alltransactions arerecorded based on thecash amount received orpaid21 monetary unitprinciple(货币计量)：transactions arerecorded based on commoncurrency and not butadjusted for changesin value22 time periodprinciple (会计分期)：an entity’sactivities are divided into specific time periods, such as a year,and reported on that basis23 revenue recognition principle(收入确认)：revenue and related expenses are recorded when realizedregardless of when cash is actually paid24 balance sheet (资产负债表)：the balance sheet lists all assets, liabilities, and owner’s equity as of a specific date of an business entity . the balance sheet shows that assets equal the sum of liabilities and owner’s equity.25 income statement(利润表)：the income statement lists revenues and expenses and shows net income or net loss for a period of time, such as a month, or a year.26statement of owner’s equity(留存收益表)：the statement of owner’s equity shows the changes take place in the owners capital during a period of time from net income or net loss, withdrawals, and owner’s investmentfor a business.27 Cash flow statement (现金流量表) the cash flow statement reports cash receipts and payments as well as cash inflows and outflows in three groups: operating activities, investing activities and financing activities.The accounting cycle1journalizetransactions2post to the ledger3 prepare trial balance4 make adjustment5prepare adjustmenttrial balance6prepare financial statements7journalize and post closing entries8 repare post-closingtrial balance。
会计名词术语表,中英文对照
名词术语表Absorption costing（完全成本法）：制造产品的成本报告方法，内容通常包括直接材料、直接人工和制造费用。
Accelerated depreciation method（加速折旧法）：一种在资产使用的第1年产生较高的折旧费用，之后年度折旧费用逐渐下降的折旧方法。
Account（账户）：用来记录财务报表项目增减变化的会计表格。
Account form（账户式）：类似会计恒等式的一种资产负债表格式，它将资产项目列示在表的左边，负债和所有者权益项目列示在表的右边。
Account payable（应付账款）：一项因赊购而产生的负债。
Account receivable（应收账款）：采取信用方式销售产品或提供服务而应向顾客收取的款项。
Accounting（会计）：一个向企业利益相关者提供有关企业经营活动和状况信息的信息系统。
Accounting cycle（会计循环）：以分析经济业务并编制分录为起点，以结账后试算平衡表为终点的过程。
Accounting equation（会计恒等式）：资产＝负债＋所有者权益。
Accounting period concept（会计期间概念）：一种会计概念，它假定企业的经济寿命可以被划分为若干期间。
Accounting system（会计系统）：企业为满足内部管理和外部信息使用者需要而对财务数据进行收集、分类、汇总和报告所采用的方法和程序。
Accounts payable subsidiary ledger（应付账款明细分类账）：由各个供应商（债权人）的单个账户组成的分类账。
Accounts receivable subsidiary ledger（应收账款明细分类账）：由各个顾客（债务人）的单个账户组成的分类账。
Accounts receivable turnover（应收账款周转率）：销售净额与应收账款之间的关系。
这一比率通过销售净额除以平均应收账款净额计算而得，用以衡量年度内应收账款收回的快慢。