会计常用英语词汇
文档从互联网中收集，已重新修正排版，word格式支持编辑，如有帮助欢迎下载支持。 1word格式支持编辑，如有帮助欢迎下载支持。 会计常英语词汇 序号 中文 and ENGLISH 1，部门的称谓 1 市场部Marketing
2 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
3 客户服务 Customer Service ，例如客服员叫CSR，R for representative 4 人事部 Human Resource 5 行政部 Admin. 6 财务部 Finance & Accounting 7 产品供应 Product Supply，例如产品调度员叫 P S Planner 2，人员的称谓 8 助理 Assistant 9 秘书 secretary 10 前台接待小姐 Receptionist 11 文员 clerk ，如会计文员为Accounting Clerk 12 主任 supervisor 13 经理 Manager 14 总经理 GM，General Manager 15 入场费admission 16 运费freight 17 小费tip 18 学费tuition 19 价格，代价charge 3，费用的称谓 20 制造费用 Manufacturing overhead 21 材料费 Materials 22 管理人员工资 Executive Salaries 23 奖金 Wages 24 退职金 Retirement allowance 25 补贴 Bonus 26 外保劳务费 Outsourcing fee 27 福利费 Employee benefits/welfare 28 会议费 Coferemce 29 加班餐费 Special duties 30 市内交通费 Business traveling 31 通讯费 Correspondence 32 电话费 Correspondence 33 水电取暖费 Water and Steam 34 税费 Taxes and dues 35 租赁费 Rent 36 管理费 Maintenance 文档从互联网中收集，已重新修正排版，word格式支持编辑，如有帮助欢迎下载支持。 2word格式支持编辑，如有帮助欢迎下载支持。 37 车辆维护费 Vehicles maintenance 38 油料费 Vehicles maintenance 39 培训费 Education and training 40 接待费 Entertainment 41 图书、印刷费 Books and printing 42 运费 Transpotation 43 保险费 Insurance premium 44 支付手续费 Commission 45 杂费 Sundry charges 46 折旧费 Depreciation expense 47 机物料消耗 Article of consumption 48 劳动保护费 Labor protection fees 49 总监Director 50 总会计师 Finance Controller 51 高级 Senior 如高级经理为 Senior Manager 52 营业费用 Operating expenses 53 代销手续费 Consignment commission charge 54 运杂费 Transpotation 55 保险费 Insurance premium 56 展览费 Exhibition fees 57 广告费 Advertising fees 58 管理费用 Adminisstrative expenses 59 职工工资 Staff Salaries 60 修理费 Repair charge 61 低值易耗摊销 Article of consumption 62 办公费 Office allowance 63 差旅费 Travelling expense 64 工会经费 Labour union expenditure 65 研究与开发费 Research and development expense 66 福利费 Employee benefits/welfare 67 职工教育经费 Personnel education 68 待业保险费 Unemployment insurance 69 劳动保险费 Labour insurance 70 医疗保险费 Medical insurance 71 会议费 Coferemce 72 聘请中介机构费 Intermediary organs 73 咨询费 Consult fees 74 诉讼费 Legal cost 75 业务招待费 Business entertainment 76 技术转让费 Technology transfer fees 77 矿产资源补偿费 Mineral resources compensation fees 78 排污费 Pollution discharge fees 79 房产税 Housing property tax 80 车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 文档从互联网中收集，已重新修正排版，word格式支持编辑，如有帮助欢迎下载支持。 3word格式支持编辑，如有帮助欢迎下载支持。 81 土地使用税 Tenure tax 82 印花税 Stamp tax 83 财务费用 Finance charge 84 利息支出 Interest exchange 85 汇兑损失 Foreign exchange loss 86 各项手续费 Charge for trouble 87 各项专门借款费用 Special-borrowing cost
帐目名词 88 一、 资产类 Assets
89 流动资产 Current assets 90 货币资金 Cash and cash equivalents 91 现金 Cash 92 银行存款 Cash in bank 93 其他货币资金 Other cash and cash equivalents 94 外埠存款 Other city Cash in bank 95 银行本票 Cashier''s cheque 96 银行汇票 Bank draft 97 信用卡 Credit card 98 信用证保证金 L/C Guarantee deposits 99 存出投资款 Refundable deposits 100 短期投资 Short-term investments 101 股票 Short-term investments - stock 102 债券 Short-term investments - corporate bonds 103 基金 Short-term investments - corporate funds 104 其他 Short-term investments - other 105 短期投资跌价准备 Short-term investments falling price reserves 106 应收款 Account receivable 107 应收票据 Note receivable 108 银行承兑汇票 Bank acceptance 109 商业承兑汇票 Trade acceptance 110 应收股利 Dividend receivable 111 应收利息 Interest receivable 112 应收账款 Account receivable 113 其他应收款 Other notes receivable 114 坏账准备 Bad debt reserves 115 预付账款 Advance money 116 应收补贴款 Cover deficit by state subsidies of receivable 117 库存资产 Inventories 118 物资采购 Supplies purchasing 119 原材料 Raw materials 120 包装物 Wrappage 121 低值易耗品 Low-value consumption goods 文档从互联网中收集，已重新修正排版，word格式支持编辑，如有帮助欢迎下载支持。 4word格式支持编辑，如有帮助欢迎下载支持。 122 材料成本差异 Materials cost variance 123 自制半成品 Semi-Finished goods 124 库存商品 Finished goods 125 商品进销差价 Differences between purchasing and selling price 126 委托加工物资 Work in process - outsourced 127 委托代销商品 Trust to and sell the goods on a commission basis
128 受托代销商品 Commissioned and sell the goods on a commission basis 129 存货跌价准备 Inventory falling price reserves 130 分期收款发出商品 Collect money and send out the goods by stages 131 待摊费用 Deferred and prepaid expenses 132 长期投资 Long-term investment 133 长期股权投资 Long-term investment on stocks 134 股票投资 Investment on stocks 135 其他股权投资 Other investment on stocks 136 长期债权投资 Long-term investment on bonds 137 债券投资 Investment on bonds 138 其他债权投资 Other investment on bonds 139 长期投资减值准备 Long-term investments depreciation reserves 140 股权投资减值准备 Stock rights investment depreciation reserves
英语会计常用词汇
帐目名词一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investm ents falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investm ent长期股权投资Long-term investm ent on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investm ent on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investm ents depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investm ent depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or incom e 待处理固定资产损溢Wait deal fixed assets loss or incomeaccountant general 会计主任account balance 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐目account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year（通常是一年)资产负债表：balance sheet < 可以不大写b>利润表：income statem ents (or statements of income)利润分配表：retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfares应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withholdings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changeover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year 一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paid-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Capital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sum s changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalized on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other changeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalized on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund 应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Conference加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transportation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of incom e tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investm ent income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net incom e on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement incom e支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense 福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year incom e adjustment1.Accounting(会计)The process of indentifying,recording,summarizing,and reporting economic information to dicision makers.2.Financial accounting(财务会计)The field of accounting that serves external decision makers,such as stockholders,suppli ers,banks,and government agencies.3.Management accounting(管理会计)The field of accounting that serves internal decision makers,such as top executives,dep artment heads,hosptil administrators,and people at other management levels within an o r organization.4.Annual report(年报)A combination of financial statements,management discussion and analysis,and graphs and charts that is provided annually to investors.5.Balance sheet (statement of financial position,statement of financial condition)(资产负债表)A financial statement that shows the financial status of a business entity at a particular instant in time.6.Balance sheet equation(资产负债方程式)Assets = Liabilities + Owners' equity.7.Assets(资产)Economic resources that are expected to help generate future cash inflows or help red uce future cash outflows.8.Liabilities (负债)Economic obligations of the arganization to outsiders ,or claims against its assets by ou tsiders.9.Owners’ equity （所有者权益）The residual interest in the organization’s asse ts after deducting liabilities.10.Note s payable （应付票据）Promissory note s that are evidence of a debt and state the terms of payment.11.Entity （实体）An organization or a section of an organization that stands apart from other orga nization and individuals as a separate economis unit.12.Transaction （交易）Any event that both affects the financial position of an entity and be reliably rec orded in money terms.13.Inventory （存货）Goods held by a company for the purpose of sale to customers.14.Account （帐户）A summary record of the change s in a particular assets,liability,or oweners’ equit y.15.Open account （贸易账户，来往帐目）Buying or selling on credit, usually by just an “authorized signature” of the buye r.16.Account payable （应付帐款）A liability that results from a purcha se of goods or services on open account.17.Creditor (债权人)A person or antity to whom money is owed.18.Debtor (债务人)A person or entity that owes money to another.19.Sole proprietorship (个体经营、独资经营)A separate organization with a single owner.20.Partnership (合伙)A form of organization that joins two or more individuals together as co-owners.21.Corporation (公司)A busine ss organization that is created by individual state laws.22.Limited liability (有限责任)A feature of the corporate form of organization whereby corporate creditors ordin arily have claims against the corporate assets only.The owners’ a ssets are not su bject to the creditors’ grasp.23.Publicly owned (公有)A corporation in which shares in the ownership are sold to the public.24.Privately owned (私有)A corporation owned by a family,a small group of shareholders,or a single individ ual,in which shares of ownership are not publicly sold.25.Stockholders’ equity (shareholders’ equity) （股东权益）Owners’equity of a corporation.The excess of asse ts over liabilities of a corporat ion.26.Paid-in capital（实际投入资本）The total capital investment in a corporation by its owners both at and subseque nt to the inception of busine ss.27.Par value（票面值）The nominal dollar amount printed on stock certificate s.mon stock (capital stock) （普通股）Stock repre senting the class of owners having a “residual” ownership of a corpo ration.29.Auditor （审计师）A person who examines the information used by managers to prepare the fina nci al statements and atte sts to the credibility of those statements.30.Certified public accountant (CPA) （注册会计师）In the United States, a person earns this de signation of education,qualifying expe rience,and the passing of a 2-day written national examination.31.Audit （审计）An examination of transactions and financial statement made in accordance with generally accepted auditing standards.32.Auditor’s opinion(independent opinion) （审计师意见）A report de scribing the auditor’s examination of transaction and finan cial stateme nts. It is included with the financial statements in an annual report issued by the corporation.33. Fiscal year (会计、财政年度)The year established for accounting purpose s.34.Interim periods (中期)The time spans e stablished for accounting purpose s that are less than a year.35.Revenue s(sales) (收入OR商品销售收入)Increase s in owners’ equity arising from increase s in asse ts received in exchange for the delivery of goods or services to customers.36.Expense s （费用）Decrease s in owners’ equity that arise because goods or service s are delivered t o customers.37.Income (profit ,earnings) （收益、利润）The excess of revenues over expense s.38.Retained income(retained earnings,reinvested earnings) (未分配利润)Additional owners’ equity generated by income or profits.39.Accrual basis （应计制、权责发生制）Accounting method that recognizes the impact of transactions on the financial sta tements in the time periods when revenues and expenses occur.40.Ca sh ba sis （收付实现制）Accounting method that recognizes the impact of transactions on the fina ncial sta tements only when cash is received or disbursed.41.Recognition (确认)A te st for determining whether revenues should be recorded in the financial state ments of a given period. To be recognized,revenues must be earned and realized.42.Product costs （产品成本）Costs that are linked with revenues and are charged as expense s when the relate d revenues is recognized.43.Cost of goods sold (cost of sales) （销售成本）The original acquisition cost of the inventory that was sold to customers during t he reporting period.44.Matching （配比）The recording of expense s in the same time period as the related revenues are r ecognized.45.Period costs （期间成本）Items identified directly as expenses of the time period in which they are incurre d.46.Cost recoveryThe concept by which some purchase s of goods or services are recorded as ass ets because their costs are expected to be recovered in the form of cash inflows (or reduced cash outflow s) in future period.47.Depreciation （折旧）The systematic allocation of the acquisition cost of long-lived of fixed assets to t he expenses accounts of particular periods that benefit from the use of the asset s. income （净利润）The remainder after all expense s has been deducted from revenues.49.Income statement (statement of earnings, operating statement) (收益表)A report of all revenues and expense s pertaining to a specific time period.50.Statement of cash flows (ca sh flow statement) （现金流量表）A required statement that reports the cash receipts and cash payments of an enti ty during a particular period. loss （净损失）The difference between revenues and expenses when expense s exceed revenues.52.Ca sh dividends （现金股利）Distribution of ca sh to stockholders that reduce retained income.53.Statement of retained income （利润分配表）A statement that lists the beginning balance in retained income, followed by a de scription of any changes that occurred during the period, and the ending balanc e.54.Statement of income and retained income （收入及利润分配表）A statement that included a statement of retained income at the bottom of an inc ome statement.55.Earnings per share (EPS) （每股收益）Net income divided by average number of common share s outstanding.56.Price-earnings ratio (P-E) （市盈率）Market price per share of common stock divided by earnings per share of comm on stock.57.Dividend-yield ratio (股息率)Common dividends per share dividend by market price per share.58.Dividend-payout ratio （派息率）Common dividends per share dividend by earnings per share.59.Double-entry system （复试记账法）The method usually followed for recording transactions, whereby at least two acc ounts are always affected by each transaction.60.Ledger (分类账)The records for a group of related accounts kept current in a systematic manner.61.General ledger （总分类账）The collection of accounts that accumulates the amounts reported in the major fi nancial statements.62.T-account （T形账户）Simplified version of ledger accounts that take s the form of the capital letter T.63.Balance （余额）The difference between the total left-side and right-side amounts in an account at any particular time.64.Debit （借方）An entry or balance on the left side of an account.65.Credit （贷方）An entry or balance on the right side of an account.66.Charge (Debit)A word often used instead of debit.67.Source documents (原始凭证)The supporting original records of any transactions.68.Book of original entry （原始分录帐本）A formal chronological record of how the entity’s transactions affect the balances in pertinent accounts.69.General journal (普通日记账)The most common example of a book of original entry; a complete chronological record of transactions.70.Trial balance (试算表)A list of all accounts in the general ledger with their balance.71.Journalizing （记入分类帐）The process of entering transactions into the journal.72.Journal entry （日记帐分录）An analysis of the affects of a transaction on the accounts, usually accompanied by an explanation.。
(最新整理)常用会计类英语词汇汇总
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基本词汇 A (1）account 账户，报表 A (2)accounting postulate 会计假设 A (3）accounting valuation 会计计价 A （4）accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6）accountant 会计师 A （7）accounting 会计 A (8）agency cost 代理成本 A (9）accounting bases 会计基础 A （10)accounting manual 会计手册 A （11）accounting period 会计期间 A （12）accounting policies 会计方针 A (13）accounting rate of return 会计报酬率 A （14）accounting reference date 会计参照日 A （15)accounting reference period 会计参照期间 A (16）accrual concept 应计概念 A （17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率） A （19)acquisition 收购 A （20）acquisition accounting 收购会计 A （21)adjusting events 调整事项 A (22）administrative expenses 行政管理费 A （23)amortization 摊销 A （24)analytical review 分析性复核 A （25)annual equivalent cost 年度等量成本法 A （26）annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28）appropriation account 盈余分配账户 A （29)articles of association 公司章程细则 A (30）assets 资产 A （31）assets cover 资产担保 A （32）asset value per share 每股资产价值 A (33)associated company 联营公司 A (34）attainable standard 可达标准 A (35）attributable profit 可归属利润 A (36）audit 审计 A (37)audit report 审计报告 A （38)auditing standards 审计准则 A （39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41）avoidable costs 可避免成本 B (42)back—to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算 B (44）bad debts 坏帐 B （45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B （47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B （49)bank statement 银行对账单 B (50）bankruptcy 破产 B （51)basis of apportionment 分摊基础 B （52)batch 批量 B (53）batch costing 分批成本计算 B (54）beta factor B （市场）风险因素B B (55）bill 账单 B （56)bill of exchange 汇票 B （57）bill of lading 提单 B （58)bill of materials 用料预计单 B (59）bill payable 应付票据 B （60)bill receivable 应收票据 B （61)bin card 存货记录卡 B (62)bonus 红利 B (63）book—keeping 薄记 B (64）Boston classification 波士顿分类 B （65)breakeven chart 保本图 B (66）breakeven point 保本点 B （67)breaking—down time 复位时间 B （68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B （72）budget period 预算期间 B (73）budgetary control 预算控制 B （74）budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76)business entity 营业个体 B （77）business unit 经营单位 B （78)by-product 副产品 C (79)called-up share capital 催缴股本 C （80)capacity 生产能力 C （81)capacity ratios 生产能力比率 C (82)capital 资本 C （83）capital assets pricing model 资本资产计价模式 C (84)capital commitment 承诺资本 C （85)capital employed 已运用的资本 C (86)capital expenditure 资本支出 C （87)capital expenditure authorization 资本支出核准 C (88）capital expenditure control 资本支出控制 C （89)capital expenditure proposal 资本支出申请 C （90）capital funding planning 资本基金筹集计划 C （91）capital gain 资本收益 C （92)capital investment appraisal 资本投资评估 C （93)capital maintenance 资本保全 C （94）capital resource planning 资本资源计划 C （95）capital surplus 资本盈余 C (96）capital turnover 资本周转率 C (97）card 记录卡 C (98）cash 现金 C (99)cash account 现金账户 C （100）cash book 现金账薄 C （101)cash cow 金牛产品 C （102)cash flow 现金流量 C (103)cash flow budget 现金流量预算 C (104）cash flow statement 现金流量表 C （105）cash ledger 现金分类账 C （106）cash limit 现金限额 C （107)CCA 现时成本会计 C （108）center 中心 C (109)changeover time 变更时间 C (110)chartered entity 特许经济个体 C (111）cheque 支票 C (112）cheque register 支票登记薄 C （113）classification 分类 C (114）clock card 工时卡 C （115）code 代码 C （116)commitment accounting 承诺确认会计 C （117）common cost 共同成本 C (118)company limited by guarantee 有限担保责任公司 C (119）company limited by shares 股份有限公司 C (120)competitive position 竞争能力状况 C (121）concept 概念 C （122)conglomerate 跨行业企业 C （123）consistency concept 一致性概念 C （124)consolidated accounts 合并报表 C (125）consolidation accounting 合并会计 C (126)consortium 财团 C （127)contingency plan 应急计划 C （128）contingent liabilities 或有负债 C （129）continuous operation 连续生产 C (130)contra 抵消 C (131)contract cost 合同成本 C （132）contract costing 合同成本计算 C （133)contribution centre 贡献中心 C (134)contribution chart 贡献图 C （135)control 控制 C (136)control account 控制账户 C （137）control limits 控制限度 C (138)controllability concept 可控制概念 C （139)controllable cost 可控制成本 C （140)conversion cost 加工成本 C （141）convertible loan stock 可转换为股票的贷款 C （142)corporate appraisal 公司评估 C （143）corporate planning 公司计划 C （144)corporate social reporting 公司社会报告 C (145)cost 成本 C （146）cost account 成本账户 C (147）cost accounting 成本会计 C (148）cost accounting manual 成本手册 C (149)cost adjustment 成本调整 C (150)cost allocation 成本分配 C (151）cost apportionment 成本分摊 C (152）cost attribution 成本归属 C (153）cost audit 成本审计 C (154)cost benefit analysis 成本效益分析 C (155)cost center 成本中心 C (156）cost driver 成本动因 C （157）cost of capital 资本成本 C （158）cost of goods sold 销货成本 C （159）cost of non-conformance 非相符成本 C (160）cost of sales 销售成本 C （161）cost reduction 成本降低 C (162）cost structure 成本结构 C (163）cost unit 成本单位 C （164）cost-volume-profit analysis（CVP）本量利分析 C (165）costing 成本计算 C (166)credit note 贷项通知 C （167)credit report 信贷报告书 C （168)creditor 债权人 C (169）creditor days ratio 应付账款天数率 C （170)creditors ledger 应付账款分类账 C （171)critical event 关键事项 C (172)critical path 关键路线 C （173)cumulative preference shares 累积优先股 C (174）current asset 流动资产 C （175）current cost accounting 现时成本会计 C （176）current liabilities 流动负债 C (177)current purchasing power accounting 现时购买力会计 C （178)current ratio 流动比率 C （179)cut-off 截止 C （180)CVP 本量利分析 C (181)cycle time 周转时间 D (182）debenture 债券 D (183)debit note 借项通知 D (184）debit capacity 举债能力 D (185)debt ratio 债务比率 D （186）debtor 债务人;应收账款 D （187)debtor days ratio 应收账款天数率 D (188）debtors ledger 应收账款分类账 D (189）debtor’ age analysis 应收账款账龄分析 D (190）decision driven costs 决策连动成本 D （191)decision tree 决策树 D (192)defects 次品 D (193）deferred expenditure 递延支出 D （194)deferred shares 递延股份 D (195）deferred taxation 递延税款 D (196）delivery note 交货单 D （197)departmental accounts 部门报表 D (198）departmental budget 部门预算 D (199）depreciation 折旧 D (200)dispatch note 发运单 D （201)development cost 开发成本 D （202）differential cost 差别成本 D (203)direct cost 直接成本 D (204）direct debit 直接借项 D （205)direct hours yield 直接小时产出率 D (206)direct labour cost percentage rate 直接人工成本百分比 D (207)direct labour hour rate 直接人工小时率 D (208）directs on indirect work 间接工作事项上的工时 D (209）discount rate 贴现率 D （210）discounted cash flow 现金流量贴现 D (211）discretionary cost 酌量成本 D (212)distribution cost 摊销成本 D （213)diversions 移用 D (214)diverted hours 移用小时 D (215)diverted hours ratio 移用工时比率 D （216）dividend 股利 D （217)dividend cover 股利产出率 D (218）dividend per share 每股股利 D （219）dog 疲软产品 D (220)double entry accounting 复式会计 D (221）double-entry book-keeping 复式薄记 D （222)doubtful debts 可疑债务 D (223)down time 停工时间 D （224）dynamic programming 动态规划 E (225）earning per share 每股盈利 E (226)earning ratio 市盈率 E （227）economic order quantity（EOQ) 经济订购批量 E （228）efficient market hypothesis 有效市场假设 E (229)efficiency ration 效率性比率 E (230）element of cost 成本要素 E (231)entity 经济个体 E (232)environmental audit 环境审计 E (233)environmental impact assessment 环境影响评价 E （234)EOQ 经济订购批量 E （235）equity 权益 E （236)equity method of accounting 权益法会计计算 E (237)equity share capital 权益股本 E （238）equivalent units 当量 E （239）event 事项 E (240）exceptional items 例外事项 E （241)expected value 期望值 E （242)expenditure 支出 E (243)expenses 费用 E （244)external audit 外部审计 E （245)external failure cost 外部损失成本 E (246）extraordinary items 非常事项 F （247）factory goods 让售商品 F （248)factoring 应收帐款让售 F （249)fair value 公允价值 F (250)feedback 反馈 F （251）FIFO 先近先出法 F (252）final accounts 年终报表 F （253）finance lease 融资租赁 F (254）financial accounting 财务会计 F （255)financial accounts calendar adjustment 财务报表的日历时间调整 F （256)financial management 财务管理 F (257）financial planning 财务计划 F (258)financial statement 财务报表 F （259)finished goods 完成品 F (260)fixed asset 固定资产 F （261）fixed overhead 固定制造费用 F （262)fixed asset turnover 固定资产周转率 F （263）fixed assets register 固定资产登记薄 F （264）fixed cost 固定成本 F (265)flexed budget 变动限额预算 F (266）flexible budget 弹性预算 F （267）float time 浮动时间 F （268)floating charge 流动抵押 F (269)flow of funds statement 资金流量表 F (270）forecasting 预测 F （271)founder's shares 发起人股份 F （272)full capacity 满负荷生产能力 F （273）function costing 职能成本计算 F （274）functional budget 职能预算 F （275）fund accounting 基金会计 F （276）fundamental accounting concept 基础会计概念 F (277）fungible assets 可互换资产 F （278)futuristic planning 远景计划 G （279）gap analysis 间距分析 G （280）gearing 举债经营比率（杠杆) G （281)goal congruence 目标一致性 G (282)going concern concept 持续经营概念 G （283）goods received note 商品收讫单 G （284）goodwill 商誉 G (285）gross dividend yield 总股息产出率 G （286)gross margin 总边际 G (287)gross profit 毛利润 G （288）gross profit percentage 毛利润百分比 G （289)group 企业集团 G (290)group accounts 集团报表 H （291）high-geared 高结合杠杆（比例） H （292)hire purchase 租购 H （293)historical cost 历史成本 H (294）historical cost accounting 历史成本会计 H （295)hours 小时 H (296）hurdle rate 最低可接受的报酬率 I （297)ideal standard 理想标准 I (298)idle capacity ration 闲置生产能力比率 I （299）idle time 闲置时间 I （300)impersonal accounts 非记名账户 I （301)imprest system 定额备用制度 I （302）income and expenditure account 收益和支出报表 I （303)incomplete records 不完善记录 I (304)incremental cost 增量成本 I （305）incremental yield 增量产出率 I (306)indirect cost 间接成本 I (307）indirect hours 间接小时 I (308）insolvency 无力偿付 I （309）intangible asset 无形资产 I (310）integrated accounts 综合报表 I (311)interdependency concept 关联性概念 I （312）interest cover 利息保障倍数 I （313）interlocking accounts 连锁报表 I (314）internal audit 内部审计 I (315)internal check 内部牵制 I (316）internal control system 内部控制体系 I （317)internal failure cost 内部损失成本 I （318）internal rate of return(IRR）内含报酬率 I （319)inventory 存货 I (320）investment 投资 I （321）investment center 投资中心 I (322）invoice register 发票登记薄 I (323)issued share capital 已发行股本 J （324）job 定单 J (325）job card 工作卡 J (326)job costing 工作成本计算 J (327）job sheet 工作单 J (328）joint cost 联合成本 J （329）joint products 联产品 J (330）joint stock company 股份公司 J （331)joint venture 合资经营 J (332)journal 日记账 J （333）just—in—time(JIT) 适时制度 J (334）just-in-time production 适时生产 J (335)just—in-time purchasing 适时购买 K (336）key factor 关键因素 L （337)labour 人工 L (338)labour transfer note 人工转移单 L (339)leaning curve 学习曲线 L (340）ledger 分类账户 L (341)length of order book 定单平均周期 L （342）letter of credit 信用证 L (343)leverage 举债经营比率 L (344）liabilities 负债 L (345）life cycle costing 寿命周期成本计算 L (346）LIFO 后近先出法 L (347）limited liability company 有限责任公司 L (348)limiting factor 限制因素 L （349）line-item budget 明细支出预算 L （350）liner programming 线性规划 L (351）liquid assets 变现资产 L （352）liquidation 清算 L (353）liquidity ratios 易变现比率 L （354)loan 贷款 L (355)loan capital 借入资本 L (356）long range planning 长期计划 L (357)lost time record 虚耗时间记录 L (358)low geared 低结合杠杆（比例） L （359)lower of cost or net realizable value concept 成本或可变净价孰低概念 M （360）machine hour rate 机器小时率 M (361）machine time record 机器时间记录 M （362）managed cost 管理成本 M （363）management accounting 管理会计 M （364）management accounting concept 管理会计概念 M （365)management accounting guides 管理会计指导方针 M （366)management audit 管理审计 M (367）management buy—out 管理性购买产权 M （368）management by exception 例外管理原则 M （369)margin 边际 M (370)margin of safety ration 安全边际比率 M (371）margin cost 边际成本 M （372)margin costing 边际成本计算 M （373)mark—down 降低标价 M (374)mark-up 提高标价 M (375)market risk premium 市场分险补偿 M (376)market share 市场份额 M （377)marketing cost 营销成本 M （378)matching concept 配比概念 M （379)materiality concept 重要性概念 M （380)materials requisition 领料单 M (381)materials returned note 退料单 M （382)materials transfer note 材料转移单 M （383)memorandum of association 公司设立细则 M （384）merger 兼并 M (385）merger accounting 兼并会计 M (386）minority interest 少数股权 M （387)mixed cost 混合成本 N （388）net assets 净资产 N (389）net book value 净账面价值 N （390)net liquid funds 净可变现资金 N （391)net margin 净边际 N (392)net present value（NPV) 净现值 N （393）net profit 净利润 N (394)net realizable value 可变现净值 N （395)net worth 资产净值 N （396)network analysis 网络分析 N （397)noise 干捞 N （398）nominal account 名义账户 N （399）nominal share capital 名义股本 N (400)nominal holding 代理持有股份 N （401)non—adjusting events 非调整事项 N （402)non—financial performance measurement 非财务业绩计量 N (403)non—integrated accounts 非综合报表 N (404)non-liner programming 非线性规划 N （405）non-voting shares 无表决权的股份 N (406)notional cost 名义成本 N （407)number of days stock 存货周转天数 N （408）number of weeks stock 存货周转周数 O （409)objective classification 客体分类 O （410）obsolescence 陈旧 O （411）off balance sheet finance 资产负债表外筹资 O (412)offer for sale 标价出售 O （413）operating budget 经营预算 O (414)operating lease 经营租赁 O (415)operating statement 营业报表 O （416)operation time 操作时间 O (417）operational control 经营控制 O (418）operational gearing 经营杠杆 O （419）operating plans 经营计划 O (420）opportunity cost 机会成本 O （421)order 定单 O （422)ordinary shares 普通股 O (423)out-of—date cheque 过期支票 O （424）over capitalization 过分资本化 O （425)overhead 制造费用 O (426)overhead absorption rate 制造费用分配率 O （427)overhead cost 制造费用 O （428)overtrading 超过营业资金的经营 P (429)paid cheque 已付支票 P (430）paid-up share capital 认定股本 P （431)parent company 母公司 P （432)pareto distribution 帕累托分布 P （433）participating preference shares 参与优先股 P (434）partnership 合伙 P (435）payable ledger 应付款项账户 P (436)payback 回收期 P （437）payments and receipts account 收入和支出报表 P （438）payments withheld 保留款额 P (439）payroll 工资单 P （440)payroll analysis 工资分析 P （441）percentage profit on turnover 利润对营业额比率 P (442)period cost 期间成本 P (443）perpetual inventory 永续盘存 P (444）personal account 记名账户 P （445)PEPT 项目评审法 P (446）petty cash account 备用金账户 P （447）petty cash voucher 备用金凭证 P (448）physical inventory 实地盘存 P (449)planning 计划 P (450）planning horizon 计划时限 P (451）planning period 计划期间 P (452)policy cost 政策成本 P (453)position audit 状况审计 P (454)post balance sheet events 资产负债表编后事项 P （455)practical capacity 实际生产能力 P （456）pre-acquisition losses 购置前损失 P （457）pre-acquisition profits 购置前利润 P （458)preference shares 优先股 P (459)preference creditors 优先债权人 P （460）preferred creditors 优先债权人 P (461)prepayments 预付款项 P （462)present value 现值 P (463）prevention cost 预防成本 P (465）prime cost 主要成本 P （466)prime entry-books of 原始分录登记薄 P (467)principal budget factor 主要预算因素 P （468)prior charge capital 优先股 P (469）prior year adjustments 以前年度调整 P （470）priority base budgeting 优先顺序体制的预算 P (471)private company 私人公司 P （472)pro-forma invoice 预开发票 P (473)problem child 问号产品 P （474)process costing 分步成本计算 P (475)process time 加工时间 P （476）product cost 产品成本 P （477)Product life cycle 产品寿命周期 P （478）production cost 生产成本 P （479）production cost of sales 售货成本 P （480）production volume ratio 生产业务量比率 P (481）profit center 利润中心 P （482)profit per employee 每员工利润 P (483)profit retained for the year 年度利润留存 P （484)profit to turnover ratio 利润对营业额比率 P （485）profit-volume graph 利量图 P (486）profitability index 盈利指数 P (488）project evaluation and review technique 项目评审法 P (489)projection 预计 P （490）promissory note 本票 P (491）prospectus 募债说明书 P （492）provisions for liabilities and charges 偿债和费用准备 P （493）prudent concept 稳健性概念 P （494)public company 公开公司 P （495)purchase order 订购单 P (496)purchase requisition 请购单 P （497)purchase ledger 采购账户 Q (498）quality related costs 质量有关成本 Q (499）queuing time 排队时间 R (500)rate 率 R （501)ratio 比率 R (502）ration pyramid 比率金字塔 R (503）raw material 原材料 R (504）receipts and payments account 收入和支付报表 R （505）receivable ledger 应收款项账户 R （506)redeemable shares 可赎回股份 R （507）redemption 赎回 R （508)registered share capital 注册资本 R (509）rejects 废品 R （510）relevancy concept 相关性概念 R (511）relevant costs 相关成本 R (512）relevant range 相关范围 R （513)reliability concept 可靠性概念 R (514)replacement price 重置价格 R (515)report 报表 R （516)reporting 报告 R (517）research cost, applied 应用性研究成本 R (518)research cost， pure or basic 理论或基础研究成本 R (519)reserves 留存收益 R (520）residual income 剩余收益 R (521）responsibility center 责任中心 R （522)retention money 保留款额 R (523）return on capital employed 运用资本报酬率 R （524)returns 退回 R （525)revenue 收入 R (526)revenue center 收入中心 R （527)revenue expenditure 收益支出 R （528）revenue investment 收入性投资 R (529)right issue 认股权发行 R （530）rolling budget 滚动预算 R （531）rolling forecast 滚动预测 S (532)sales ledger 销售分类账 S (533)sales order 销售定单 S （534）sales per employee 每员工销售额 S (535)scrap 废料 S （536)scrip issue 红股发行 S (537）secured creditors 有担保的债权人 S (538）segmental reporting 分部报告 S （539）selling cost 销售成本 S （540)semi-fixed cost 半固定成本 S （541）semi—variable cost 半变动成本 S （542）sensitivity analysis 敏感性分析 S （543）service cost center 服务成本中心 S (544)service costing 服务成本计算 S (545）set—up time 安装时间 S (546）shadow prices 影子价格 S （547）share 股票 S (548）share capital 股份资本 S (549)share option scheme 购股权证方案 S (550）share premium 股票溢价 S (551）sight draft 即期汇票 S (552）single-entry book—keeping 单式薄记 S (553）sinking fund 偿债基金 S (554）slack time 松弛时间 S （555)social responsibility cost 社会责任成本 S （556）sole trader 独资经营者 S （557）source and application of funds statement 资金来源和运用表 S （558）special order costing 特殊定单成本计算 S (559)staff costs 职工成本 S （560）statement of account 营业账单 S （561）statement of affairs 财务状况表 S （562）statutory body 法定实体 S （563)stock 存货 S (564)stock control 存货控制 S （565）stock turnover 存货周转率 S (566）stocktaking 盘点存货 S (567)stores requisition 领料申请单 S （568）strategic business unit 战略性经营单位 S （569)strategic management accounting 战略管理会计 S (570)strategic planning 战略计划 S (571)strategy 战略 S (572）subjective classification 主体分类 S （573）subscribed share capital 已认购的股本 S （574）subsidiary undertaking 子公司 S （575）sunk cost 沉没成本 S (576）supply estimate 预算估计 S (577)supply expenditure 预算支出 S （578)suspense account 暂记账户 S (579)SWOT analysis 长处和短处,机会和威胁分析 S （580）system 制度,体系 T （581）tactical planning 策略计划 T (582）tactics 策略 T （583）take-over 接收 T （584）tangible asset 有形资产 T （585）tangible fixed asset statement 有形固定资产表 T (586）target cost 目标成本 T （587）terotechnology 设备综合工程学 T （588)throughput accounting 生产量会计 T （589)time 时间 T （590)time sheet 时间记录表 T (591）total assets 总资产 T (592）total quality management 全面质量管理 T (593)total stocks 存货总计 T (594）trade creditors 购货客户(应付账款） T （595）trade debtors 销货客户（应收账款) T (596）trading profit and loss account 营业损益表 T （597)transfer price 转让价格 T (598）transit time 中转时间 T (599）treasurership 财务长制度 T (600)trail balance 试算平衡表 T (601)turnover 营业额 U (602）uncalled share capital 未催缴股本 U (603)under capitalization 不足资本化 U （604）under or over—absorbed overhead 少吸收或多吸收的制造费用 U (605）uniform accounting 统一会计 U （606）uniform costing 统一成本计算 U (607）unissued share capital 未发行股本 V (608）value 价值 V (609)value added 增值 V （610)value analysis 价值分析 V (611)value for money audit 经济效益审计 V (612)vote 表决 V (613)voucher 凭证 W (614）waiting time 等候时间 W (615)waste 废品(料） W (616）wasting asset 递耗资产 W （617)weighted average cost of capital 资本的加权平均成本 W （618）weighted average price 加权平均价格 W (619)with resource 有追索权 W （620）without recourse 无追索权 W (621)working capital 营运资本 W （622)write—down 减值 Z （623)zero base budgeting 零基预算 Z （624）zero coupon bond 无息债券 Z (625)Z score 破产预测计分法常用会计类英语词汇汇总。
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
会计英语词汇会计英语词汇精选引导语：词汇的累积是很重要的，因此店铺又整理了一些会计英语词汇，来帮助大家丰富词库量，谢谢大家的'阅读一、商务类1、账户类别accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period(会计期间)are related to specific time periods ,typically one year(通常是一年)资产负债表：balance sheet 可以不大写b利润表： income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows2、部门的称谓市场部Marketing销售部 Sales Department (也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD)客户服务Customer Service ，例如客服员叫CSR，R for representative人事部 Human Resource行政部 Admin.财务部 Finance & Accounting产品供应 Product Supply，例如产品调度员叫P S Planner3、人员的称谓助理 Assistant秘书 secretary前台接待小姐 Receptionist文员 clerk ，如会计文员为Accounting Clerk主任supervisor经理Manager总经理 GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees总监Director总会计师 Finance Controller高级 Senior 如高级经理为Senior Manager 营业费用 Operating expenses代销手续费 Consignment commission charge 运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost帐目名词二、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents 现金 Cash银行存款 Cash in bank。
常用会计英语词汇
常用会计英语词汇基本词汇1. account账户,报表2. account ing postula te 会计假设3. account ing valuati on 会计计价4. account abilit y concept经营责任概念5. account ancy 会计职业6. account ant 会计师7. account ing 会计8. agencycost 代理成本9. account ing bases 会计基础10. account ing manual会计手册11. account ing period会计期间12. account ing policie s 会计方针13. account ing rate of return会计报酬率14. account ing referen ce date 会计参照日15. account ing referen ce period会计参照期间16. accrual concept应计概念17. accrual expense s 应计费用18. acid test ratio 速动比率(酸性测试比率)19. acquisi tion 收购20. acquisi tion account ing 收购会计21. adjusti ng events调整事项22. adminis trativ e expense s 行政管理费23. amortiz ation摊销24. analyti cal review分析性复核25. annualequival ent cost 年度等量成本法26. annualreportand account s 年度报告和报表27. apprais al cost 检验成本28. appropr iation account盈余分配账户29. article s of associa tion 公司章程细则30. assets资产31. assetscover 资产担保32. asset value per share 每股资产价值33. associa ted company联营公司34. attaina ble standar d 可达标准35. attribu tableprofit可归属利润36. audit 审计37. audit report审计报告38. auditin g standar ds 审计准则39. authori zed share capital额定股本40. availab le hours 可用小时41. avoidab le costs 可避免成本42. back-to-back loan 易币贷款43. backflu sh account ing 倒退成本计算44. bad debts 坏帐45. bad debts ratio 坏帐比率46. bank charges银行手续费47. bank overdra ft 银行透支48. bank reconci liatio n 银行存款调节表49. bank stateme nt 银行对账单50. bankrup tcy 破产51. basis of apporti onment分摊基础52. batch 批量53. batch costing分批成本计算54. beta factorB (市场)风险因素B55. bill 账单56. bill of exchang e 汇票57. bill of lading提单58. bill of materia ls 用料预计单59. bill payable应付票据60. bill receiva ble 应收票据61. bin card 存货记录卡62. bonus 红利63. book-keeping薄记64. Bostonclassif icatio n 波士顿分类65. breakev en chart 保本图66. breakev en point 保本点67. breakin g-down time 复位时间68. budget预算69. budgetcenter预算中心70. budgetcost allowan ce 预算成本折让71. budgetmanual预算手册72. budgetperiod预算期间73. budgeta ry control预算控制74. budgete d capacit y 预算生产能力75. busines s center经营中心76. busines s entity营业个体77. busines s unit 经营单位78. by-product副产品79. called-up share capital催缴股本80. capacit y 生产能力81. capacit y ratios生产能力比率82. capital资本83. capital assetspricing model 资本资产计价模式84. capital commitm ent 承诺资本85. capital employe d 已运用的资本86. capital expendi ture 资本支出87. capital expendi ture authori zation资本支出核准88. capital expendi ture control资本支出控制89. capital expendi ture proposa l 资本支出申请90. capital funding plannin g 资本基金筹集计划91. capital gain 资本收益92. capital investm ent apprais al 资本投资评估93. capital mainten ance 资本保全94. capital resourc e plannin g 资本资源计划95. capital surplus资本盈余96. capital turnove r 资本周转率97. card 记录卡98. cash 现金99. cash account现金账户100. cash book 现金账薄101. cash cow 金牛产品102. cash flow 现金流量103. cash flow budget现金流量预算104. cash flow stateme nt 现金流量表105. cash ledger现金分类账106. cash limit 现金限额107. CCA 现时成本会计108. center中心109. changeo ver time 变更时间110. charter ed entity特许经济个体111. cheque支票112. chequeregiste r 支票登记薄113. classif icatio n 分类114. clock card 工时卡115. code 代码116. commitm ent account ing 承诺确认会计117. commoncost 共同成本118. company limited by guarant ee 有限担保责任公司119. company limited by shares股份有限公司120. competi tive positio n 竞争能力状况121. concept概念122. conglom erate跨行业企业123. consist ency concept一致性概念124. consoli datedaccount s 合并报表125. consoli dation account ing 合并会计126. consort ium 财团127. conting ency plan 应急计划128. conting ent liabili ties 或有负债129. continu ous operati on 连续生产130. contra抵消131. contrac t cost 合同成本132. contrac t costing合同成本计算133. contrib utioncentre贡献中心134. contrib utionchart 贡献图135. control控制136. control account控制账户137. control limits控制限度138. control labili ty concept可控制概念139. control lablecost 可控制成本140. convers ion cost 加工成本141. convert ible loan stock 可转换为股票的贷款142. corpora te apprais al 公司评估143. corpora te plannin g 公司计划144. corpora te socialreporti ng 公司社会报告145. cost 成本146. cost account成本账户147. cost account ing 成本会计148. cost account ing manual成本手册149. cost adjustm ent 成本调整150. cost allocat ion 成本分配151. cost apporti onment成本分摊152. cost attribu tion 成本归属153. cost audit 成本审计154. cost benefit analysi s 成本效益分析155. cost center成本中心156. cost driver成本动因157. cost of capital资本成本158. cost of goods sold 销货成本159. cost of non-conform ance 非相符成本160. cost of sales 销售成本161. cost reducti on 成本降低162. cost structu re 成本结构163. cost unit 成本单位164. cost-volume-profitanalysi s(CVP) 本量利分析165. costing成本计算166. creditnote 贷项通知167. creditreport信贷报告书168. credito r 债权人169. credito r days ratio 应付账款天数率170. credito rs ledger应付账款分类账171. critica l event 关键事项172. critica l path 关键路线173. cumulat ive prefere nce shares累积优先股174. current asset 流动资产175. current cost account ing 现时成本会计176. current liabili ties 流动负债177. current purchas ing power account ing 现时购买力会计178. current ratio 流动比率179. cut-off 截止180. CVP 本量利分析181. cycle time 周转时间182. debentu re 债券183. debit note 借项通知184. debit capacit y 举债能力185. debt ratio 债务比率186. debtor债务人;应收账款187. debtordays ratio 应收账款天数率188. debtors ledger应收账款分类账189. debtor' age analysi s 应收账款账龄分析190. decisio n drivencosts 决策连动成本191. decisio n tree 决策树192. defects次品193. deferre d expendi ture 递延支出194. deferre d shares递延股份195. deferre d taxatio n 递延税款196. deliver y note 交货单197. departm entalaccount s 部门报表198. departm entalbudget部门预算199. depreci ation折旧200. dispatc h note 发运单201. develop ment cost 开发成本202. differe ntialcost 差别成本203. directcost 直接成本204. directdebit 直接借项205. directhours yield 直接小时产出率206. directlabourcost percent age rate 直接人工成本百分比207. directlabourhour rate 直接人工小时率208. directs on indirec t work 间接工作事项上的工时209. discoun t rate 贴现率210. discoun ted cash flow 现金流量贴现211. discret ionary cost 酌量成本212. distrib utioncost 摊销成本213. diversi ons 移用214. diverte d hours 移用小时215. diverte d hours ratio 移用工时比率216. dividen d 股利217. dividen d cover 股利产出率218. dividen d per share 每股股利219. dog 疲软产品220. doubleentry account ing 复式会计221. double-entry book-keeping复式薄记222. doubtfu l debts 可疑债务223. down time 停工时间224. dynamic program ming 动态规划225. earning per share 每股盈利226. earning ratio 市盈率227. economi c order quantit y(EOQ) 经济订购批量228. efficie nt markethypothe sis 有效市场假设229. efficie ncy ration效率性比率230. element of cost 成本要素231. entity经济个体232. environ mental audit 环境审计233. environ mental impactassessm ent 环境影响评价234. EOQ 经济订购批量235. equity权益236. equitymethodof account ing 权益法会计计算237. equityshare capital权益股本238. equival ent units 当量239. event 事项240. excepti onal items 例外事项241. expecte d value 期望值242. expendi ture 支出243. expense s 费用244. externa l audit 外部审计245. externa l failure cost 外部损失成本246. extraor dinary items 非常事项247. factory goods 让售商品248. factori ng 应收帐款让售249. fair value 公允价值250. feedbac k 反馈251. FIFO 先近先出法252. final account s 年终报表253. finance lease 融资租赁254. financi al account ing 财务会计255. financi al account s calenda r adjustm ent 财务报表的日历时间调整256. financi al managem ent 财务管理257. financi al plannin g 财务计划258. financi al stateme nt 财务报表259. finishe d goods 完成品260. fixed asset 固定资产261. fixed overhea d 固定制造费用262. fixed asset turnove r 固定资产周转率263. fixed assetsregiste r 固定资产登记薄264. fixed cost 固定成本265. flexedbudget变动限额预算266. flexibl e budget弹性预算267. float time 浮动时间268. floatin g charge流动抵押269. flow of funds stateme nt 资金流量表270. forecas ting 预测271. founder's shares发起人股份272. full capacit y 满负荷生产能力273. functio n costing职能成本计算274. functio nal budget职能预算275. fund account ing 基金会计276. fundame ntal account ing concept基础会计概念277. fungibl e assets可互换资产278. futuris tic plannin g 远景计划279. gap analysi s 间距分析280. gearing举债经营比率(杠杆)281. goal c ongrue nce 目标一致性282. going concern concept持续经营概念283. goods receive d note 商品收讫单284. goodwil l 商誉285. gross dividen d yield 总股息产出率286. gross margin总边际287. gross profit毛利润288. gross profitpercent age 毛利润百分比289. group 企业集团290. group account s 集团报表291. high-geared高结合杠杆(比例)292. hire purchas e 租购293. histori cal cost 历史成本294. histori cal cost account ing 历史成本会计295. hours 小时296. hurdlerate 最低可接受的报酬率297. ideal standar d 理想标准298. idle capacit y ration闲置生产能力比率299. idle time 闲置时间300. imperso nal account s 非记名账户301. imprest system定额备用制度302. incomeand expendi ture account收益和支出报表303. incompl ete records不完善记录304. increme ntal cost 增量成本305. increme ntal yield 增量产出率306. indirec t cost 间接成本307. indirec t hours 间接小时308. insolve ncy 无力偿付309. intangi ble asset 无形资产310. integra ted account s 综合报表311. interde penden cy concept关联性概念312. interes t cover 利息保障倍数313. interlo ckingaccount s 连锁报表314. interna l audit 内部审计315. interna l check 内部牵制316. interna l control system内部控制体系317. interna l failure cost 内部损失成本318. interna l rate of return(IRR) 内含报酬率319. invento ry 存货320. investm ent 投资321. investm ent center投资中心322. invoice registe r 发票登记薄323. issuedshare capital已发行股本324. job 定单325. job card 工作卡326. job costing工作成本计算327. job sheet 工作单328. joint cost 联合成本329. joint product s 联产品330. joint stock company股份公司331. joint venture合资经营332. journal日记账333. just-in-time(JIT) 适时制度334. just-in-time product ion 适时生产335. just-in-time purchas ing 适时购买336. key factor关键因素337. labour人工338. labourtransfe r note 人工转移单339. leaning curve 学习曲线340. ledger分类账户341. lengthof order book 定单平均周期342. letterof credit信用证343. leverag e 举债经营比率344. liabili ties 负债345. life cycle costing寿命周期成本计算346. LIFO 后近先出法347. limited liabili ty company有限责任公司348. limitin g factor限制因素349. line-item budget明细支出预算350. liner program ming 线性规划351. liquidassets变现资产352. liquida tion 清算353. liquidi ty ratios易变现比率354. loan 贷款355. loan capital借入资本356. long range plannin g 长期计划357. lost time record虚耗时间记录358. low geared低结合杠杆(比例)359. lower of cost or net realiza ble value concept成本或可变净价孰低概念360. machine hour rate 机器小时率361. machine time record机器时间记录362. managed cost 管理成本363. managem ent account ing 管理会计364. managem ent account ing concept管理会计概念365. managem ent account ing guides管理会计指导方针366. managem ent audit 管理审计367. managem ent buy-out 管理性购买产权368. managem ent by excepti on 例外管理原则369. margin边际370. marginof safetyration安全边际比率371. margincost 边际成本372. margincosting边际成本计算373. mark-down 降低标价374. mark-up 提高标价375. marketrisk premium市场分险补偿376. marketshare 市场份额377. marketi ng cost 营销成本378. matchin g concept配比概念379. materia lity concept重要性概念380. materia ls requisi tion 领料单381. materia ls returne d note 退料单382. materia ls transfe r note 材料转移单383. memoran dum of associa tion 公司设立细则384. merger兼并385. mergeraccount ing 兼并会计386. minorit y interes t 少数股权387. mixed cost 混合成本388. net assets净资产389. net book value 净账面价值390. net liquidfunds 净可变现资金391. net margin净边际392. net present value(NPV) 净现值393. net profit净利润394. net realiza ble value 可变现净值395. net worth 资产净值396. network analysi s 网络分析397. noise 干捞398. nominal account名义账户399. nominal share capital名义股本400. nominal holding代理持有股份401. non-adjusti ng events非调整事项402. non-financi al perform ance measure ment 非财务业绩计量403. non-integra ted account s 非综合报表404. non-liner program ming 非线性规划405. non-votingshares无表决权的股份406. notiona l cost 名义成本407. numberof days stock 存货周转天数408. numberof weeks stock 存货周转周数409. objecti ve classif icatio n 客体分类410. obsoles cence陈旧411. off balance sheet finance资产负债表外筹资412. offer for sale 标价出售413. operati ng budget经营预算414. operati ng lease 经营租赁415. operati ng stateme nt 营业报表416. operati on time 操作时间417. operati onal control经营控制418. operati onal gearing经营杠杆419. operati ng plans 经营计划420. opportu nity cost 机会成本421. order 定单422. ordinar y shares普通股423. out-of-date cheque过期支票424. over capital izatio n 过分资本化425. overhea d 制造费用426. overhea d absorpt ion rate 制造费用分配率427. overhea d cost 制造费用428. overtra ding 超过营业资金的经营429. paid cheque已付支票430. paid-up share capital认定股本431. parentcompany母公司432. paretodistrib ution帕累托分布433. partici pating prefere nce shares参与优先股434. partner ship 合伙435. payable ledger应付款项账户436. payback回收期437. payment s and receipt s account收入和支出报表438. payment s withhel d 保留款额439. payroll工资单440. payroll analysi s 工资分析441. percent age profiton turnove r 利润对营业额比率442. periodcost 期间成本443. perpetu al invento ry 永续盘存444. persona l account记名账户445. PEPT 项目评审法446. petty cash account备用金账户447. petty cash voucher备用金凭证448. physica l invento ry 实地盘存449. plannin g 计划450. plannin g horizon计划时限451. plannin g period计划期间452. policycost 政策成本453. positio n audit 状况审计454. post balance sheet events资产负债表编后事项455. practic al capacit y 实际生产能力456. pre-acquisi tion losses购置前损失457. pre-acquisi tion profits购置前利润458. prefere nce shares优先股459. prefere nce credito rs 优先债权人460. preferr ed credito rs 优先债权人461. prepaym ents 预付款项462. present value 现值463. prevent ion cost 预防成本464. price ratio 市盈率465. prime cost 主要成本466. prime entry-books of 原始分录登记薄467. princip al budgetfactor主要预算因素468. prior chargecapital优先股469. prior year adjustm ents 以前年度调整470. priorit y base budgeti ng 优先顺序体制的预算471. private company私人公司472. pro-forma invoice预开发票473. problem child 问号产品474. process costing分步成本计算475. process time 加工时间476. product cost 产品成本477. Product life cycle 产品寿命周期478. product ion cost 生产成本479. product ion cost of sales 售货成本480. product ion volumeratio 生产业务量比率481. profitcenter利润中心482. profitper employe e 每员工利润483. profitretaine d for the year 年度利润留存484. profitto turnove r ratio 利润对营业额比率485. profit-volumegraph 利量图486. profita bility index 盈利指数487. program ming 规划488. project evaluat ion and reviewtechniq ue 项目评审法489. project ion 预计490. promiss ory note 本票491. prospec tus 募债说明书492. provisi ons for liabili ties and charges偿债和费用准备493. prudent concept稳健性概念494. publiccompany公开公司495. purchas e order 订购单496. purchas e requisi tion 请购单497. purchas e ledger采购账户498. quality related costs 质量有关成本499. queuing time 排队时间500. rate 率501. ratio 比率502. rationpyramid比率金字塔503. raw materia l 原材料504. receipt s and payment s account收入和支付报表505. receiva ble ledger应收款项账户506. redeema ble shares可赎回股份507. redempt ion 赎回508. registe red share capital注册资本509. rejects废品510. relevan cy concept相关性概念511. relevan t costs 相关成本512. relevan t range 相关范围513. reliabi lity concept可靠性概念514. replace ment price 重置价格515. report报表516. reporti ng 报告517. researc h cost, applied应用性研究成本518. researc h cost, pure or basic 理论或基础研究成本519. reserve s 留存收益520. residua l income剩余收益521. respons ibilit y center责任中心522. retenti on money 保留款额523. returnon capital employe d 运用资本报酬率524. returns退回525. revenue收入526. revenue center收入中心527. revenue expendi ture 收益支出528. revenue investm ent 收入性投资529. right issue 认股权发行530. rolling budget滚动预算531. rolling forecas t 滚动预测532. sales ledger销售分类账533. sales order 销售定单534. sales per employe e 每员工销售额535. scrap 废料536. scrip issue 红股发行537. secured credito rs 有担保的债权人538. segment al reporti ng 分部报告539. selling cost 销售成本540. semi-fixed cost 半固定成本541. semi-variabl e cost 半变动成本542. sensiti vity analysi s 敏感性分析543. service cost center服务成本中心544. service costing服务成本计算545. set-up time 安装时间546. shadowprices影子价格547. share 股票548. share capital股份资本549. share optionscheme购股权证方案550. share premium股票溢价551. sight draft 即期汇票552. single-entry book-keeping单式薄记553. sinking fund 偿债基金554. slack time 松弛时间555. socialrespons ibilit y cost 社会责任成本556. sole trader独资经营者557. sourceand applica tion of funds stateme nt 资金来源和运用表558. special order costing特殊定单成本计算559. staff costs 职工成本560. stateme nt of account营业账单561. stateme nt of affairs财务状况表562. statuto ry body 法定实体563. stock 存货564. stock control存货控制565. stock turnove r 存货周转率566. stockta king 盘点存货567. storesrequisi tion 领料申请单568. strateg ic busines s unit 战略性经营单位569. strateg ic managem ent account ing 战略管理会计570. strateg ic plannin g 战略计划571. strateg y 战略572. subject ive classif icatio n 主体分类573. subscri bed share capital已认购的股本574. subsidi ary underta king 子公司575. sunk cost 沉没成本576. supplyestimat e 预算估计577. supplyexpendi ture 预算支出578. suspens e account暂记账户579. SWOT analysi s 长处和短处,机会和威胁分析580. system制度,体系581. tactica l plannin g 策略计划582. tactics策略583. take-over 接收584. tangibl e asset 有形资产585. tangibl e fixed asset stateme nt 有形固定资产表586. targetcost 目标成本587. terotec hnolog y 设备综合工程学588. through put account ing 生产量会计589. time 时间590. time sheet 时间记录表591. total assets总资产592. total quality managem ent 全面质量管理593. total stocks存货总计594. trade credito rs 购货客户(应付账款)595. trade debtors销货客户(应收账款)596. trading profitand loss account营业损益表597. transfe r price 转让价格598. transit time 中转时间599. treasur ership财务长制度600. trail balance试算平衡表601. turnove r 营业额602. uncalle d share capital未催缴股本603. under capital izatio n 不足资本化604. under or over-absorbe d overhea d 少吸收或多吸收的制造费用605. uniform account ing 统一会计606. uniform costing统一成本计算607. unissue d share capital未发行股本608. value 价值609. value added 增值610. value analysi s 价值分析611. value for money audit 经济效益审计612. vote 表决613. voucher凭证614. waiting time 等候时间615. waste 废品(料)616. wasting asset 递耗资产617. weighte d average cost of capital资本的加权平均成本618. weighte d average price 加权平均价格619. with resourc e 有追索权620. without recours e 无追索权621. working capital营运资本622. write-down 减值623. zero base budgeti ng 零基预算624. zero couponbond 无息债券625. Z score 破产预测计分法。
(完整版)会计专业英语词汇大全
会计专业英语词汇大全（一）一.专业术语Accelerated Depreciation Method 计算折旧时，早期所提的折旧大于后期各年。
加快折旧法主要包含余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总数折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 对付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按次序进行记录，归类，汇总和编表的全过程。
在连续的会计期间循环往复的循环进行Accounting equation 会计等式：财产= 欠债 + 业主权益Accounts receivable turnover 应收帐款周转率：一个期间的赊销净额/ 应收帐款均匀余额Accrual basis accounting 应记制，债权发生制：以应收对付为计算基础，以确立本期利润与花费的一种方式。
凡应属本期的利润于花费，无论其款项能否以收付，均作为本期利润和花费办理。
Accrued dividend 应计股利Accrued expense 应记花费：指本期已经发生而还没有支付的各项花费。
Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，公司速动财产与流动欠债的比率，又称quick ratioAcquisition cost 购买成本Adjusted trial balance 调整后试算表，指已作调整分录但还没有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由此不曾记录或未适合记录的会计事项予以记录入帐。
会计英语pdf
会计英语pdf会计英语是一个重要的领域，特别是在全球化的商业环境中。
以下是一些常用的会计英语词汇和短语：1.Accounting：会计2.Accountant：会计师3.Audit：审计4.Balance Sheet：资产负债表5.Income Statement：损益表6.Statement of Cash Flows：现金流量表7.General Ledger：总分类账8.Journal Entries：日记账分录9.Adjusting Entries：调整分录10.Closing Entries：结账分录11.Depreciation：折旧12.Amortization：摊销13.Accrual Basis of Accounting：权责发生制14.Cash Basis of Accounting：收付实现制15.FIFO:First In,First Out（先进先出）16.LIFO:Last In,First Out（后进先出）17.Valuation Allowance：估值备抵18.Carry Forward：结转下期19.Write-off：核销20.Reconciliation：对账21.Budgeting：预算编制22.Financial Forecasting：财务预测23.Financial Analysis：财务分析24.Financial Statement Analysis：财务报表分析25.Working Capital Management：营运资本管理26.Debt Management：债务管理27.Equity Management：权益管理28.Cost Accounting：成本会计29.Management Accounting：管理会计30.Financial Accounting：财务会计31.Accounting Policies and Procedures Manual：会计政策和程序手册32.Accounting Principles Board：会计原则委员会33.Financial Accounting Standards Board(FASB)：财务会计准则委员会34.Generally Accepted Accounting Principles(GAAP)：公认会计原则35.International Financial Reporting Standards(IFRS)：国际财务报告准则。
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。
会计必备英语词汇
会计必备英语词汇
导语：会计是以货币为主要计量单位，运用专门的方法，核算和监督一个单位经济活动的一种经济管理工作。
下面是YJBYS 小编收集整理的会计必备英语词汇，欢迎参考!
Accounting system 会计系统
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
Balance sheet 资产负债表
Bookkeepking 簿记
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
Cash flow prospects 现金流量预测
Window dressing 门面粉饰
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。
会计科目英语基本词汇
会计科目英语基本词汇1. Current Assets：流动资产2. Fixed Assets：固定资产3. Intangible Assets：无形资产4. Accounts Receivable：应收账款5. Inventory：存货6. Cash and Cash Equivalents：现金及现金等价物7. Prepaid Expenses：预付费用1. Current Liabilities：流动负债2. Long-term Liabilities：长期负债3. Accounts Payable：应付账款4. Short-term Loans Payable：短期借款5. Bonds Payable：应付债券6. Accrued Expenses Payable：应计费用7. Deferred Revenue：递延收益三、所有者权益类1. Shareholder's Equity：股东权益2. Common Stock：普通股3. Preferred Stock：优先股4. Capital Surplus：资本公积5. Retained Earnings：留存收益6. Accumulated Other Comprehensive Income：其他综合收益累计额1. Cost of Goods Sold：销售成本2. Depreciation Expense：折旧费用3. Amortization Expense：摊销费用4. Direct Labor Cost：直接人工成本5. Indirect Labor Cost：间接人工成本6. Production Overhead：生产间接费用1. Sales Revenue：销售收入2. Service Revenue：服务收入3. Interest Income：利息收入4. Dividend Income：股利收入5. Rental Income：租金收入6. Gain on Sale of Assets：资产出售收益1. Operating Expenses：营业费用2. Administrative Expenses：管理费用3. Selling Expenses：销售费用4. Financial Expenses：财务费用5. Research and Development Expenses：研发费用6. Income Tax Expense：所得税费用以上是关于会计科目的英语基本词汇，希望能对您的学习和工作有所帮助。