会计英语专业词汇

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大家网会计英语论坛9other cash and cash equivalents12short-term investments-short-term notes and bills13short-term investments-government bonds14short-term investments-beneficiary certificates15short-term investments-corporate bonds17allowance for reduction of short-term investment to market 21notes receivable-related parties23allowance for uncollectible accounts-notes receivable26installment accounts receivable27accounts receivable-related parties28allowance for uncollectible accounts-accounts receivable 30forward exchange contract receivable31forward exchange contract receivable-foreign currencies 32discount on forward ex-change contract35other receivables-related parties37allowance for uncollectible accounts-other receivables42allowance for reduction of inventory to market50materials and supplies in transit51allowance for reduction of inventory to market64excess VAT paid (or overpaid VAT)69certificate of deposit-restricted71deferred foreign exchange losses72owners'(stockholders') current account75funds and long-term investments77redemption fund (or sinking fund)78fund for improvement and expansion85long-term real estate in-vestments86cash surrender value of life insurance88allowance for excess of cost over market value of long-term investments89property , plant, and equipment95land improvements-revaluation increments96accumulated depreciation-land improvements99buildings-revaluation increments100accumulated depreciation-buildings103machinery-revaluation increments104accumulated depreciation-machinery107accumulated depreciation-leased assets110accumulated depreciation-leasehold improvements 111construction in progress and prepayments for equipment 114miscellaneous property, plant, and equipment115miscellaneous property, plant, and equipment116miscellaneous property,plant,and equipment-revaluation increments117accumulated depreciation-miscellaneous property,plant,and equipment121natural resources-revaluation increments122accumulated depletion-natural resources152long-term notes , accounts and overdue receivables156long-term notes, accounts and overdue receivables-related parties158allowance for uncollectible accounts-long-term notes,accounts and overdue receivables161assets leased to others-incremental value from revaluation 162accumulated depreciation-assets leased to others166certificate of deposit-restricted174short-term borrowings-employees175short-term borrowings-related parties177short-term notes and bills payable180other short-term notes and bills payable181discount on short-term notes and bills payable188accounts payable-related parties199forward exchange contract payable200forward exchange contract payable-foreign currencies 201premium on forward exchange contract202payables on land and building purchased207compensation payable to directors and supervisors210sales revenue received in advance213long-term liabilities-current portion214corporate bonds payable-current portion215long-term loans payable-current portion216long-term notes and accounts payable due within one year or one operating cycle217long-term notes and accounts payables to related parties-current portion218other long-term lia-bilities-current portion224deferred income tax liabilities228other current liabilities-others232premium(discount) on corporate bonds payable236long-term loans payable-employees237long-term loans payable-related parties239long-term notes and accounts payable242long-term capital lease liabilities243Long-term notes and accounts payable-related parties 245accrued liabilities for land value increment tax246estimated accrued land value incremental tax pay-able 250other long-term liabilities-other254deferred income tax liabilities259miscellaneous liabilities-other266stock dividends to be distributed269paid-in capital in excess of par270paid-in capital in excess of par-common stock271paid-in capital in excess of par-preferred stock272capital surplus from assets revaluation273capital surplus from assets revaluation274capital surplus from gain on disposal of assets275capital surplus from gain on disposal of assets276capital surplus from business combination277capital surplus from business combination280other additional paid-in capital281additional paid-in capital from investee under equity method 282additional paid-in capital-treasury stock trans-actions283retained earnings (accumulated deficit)288improvement and expansion reserve289special reserve for redemption of liabilities291retained earnings-unappropriated (or accumulated deficit) 294net income or loss for current period296unrealized loss on market value decline of long-term equity investments297unrealized loss on market value decline of long-term equity investments298cumulative translation adjustment299cumulative translation adjustments300net loss not recognized as pension cost301net loss not recognized as pension costs336charges on purchased merchandise351repair(s) and maintenance (expense )355manufacturing overhead-outsourced382repair(s) and maintenance (expense)383advertisement expense, advertisement397general & administrative expenses398general & administrative expenses405repair(s) and maintenance (expense)406advertisement expense, advertisement418research and development expense422other general and administrative expenses423research and development expenses424research and development expenses431repair(s) and maintenance (expense)441other research and development expenses443non-operating revenue and expenses, other income(expense) 448investment income recognized under equity method450gain on market price recovery of short-term investment 453gain on disposal of investments454gain on disposal of investments463gain from price recovery of inventory465other non-operating revenue-other items470investment loss recog-nized under equity method471unrealized loss on reduction of short-term investments to market 474loss on disposal of investments475loss on disposal of investments482loss for market price decline and obsolete and slow-moving inventories483other non-operating expenses-other484income tax expense (or benefit)485income tax expense (or benefit)486income tax expense (or benefit)487income tax expense ( or benefit)489gain(loss) from discontinued operations490income(loss) from operations of discontinued segments 491income(loss) from operations of discontinued segment 492gain(loss) from disposal of discontinued segments 493gain(loss) from disposal of discontinued segment497cumulative effect of changes in accounting principles 498cumulative effect of changes in accounting principles 499cumulative effect of changes in accounting principles 1assets2current assets3cash and cash equivalents4cash on hand5petty cash/revolving funds6cash in banks7cash in transit8cash equivalents10short-term investment11short-term investments-stock16short-term investments-other18notes receivable19notes receivable20discounted notes receivable22other notes receivable24accounts receivable25accounts receivable29other receivables33earned revenue receivable34income tax refund receivable36other receivables-other38inventories39merchandise inventory40consigned goods41goods in transit43finished goods44consigned finished goods45by-products46work in process47work in process-outsourced 48raw materials49supplies52prepaid expenses53prepaid payroll54prepaid rents55prepaid insurance56office supplies57prepaid income tax58other prepaid expenses59prepayments60prepayment for purchases 61other prepayments62other current assets63VAT paid ( or input tax)65temporary payments66payment on behalf of others 67advances to employees68refundable deposits70deferred income tax assets 73current account with others 74other current assets-other 76funds79contingency fund80pension fund81other funds82long-term investments83long-term equity investments 84long-term bond investments 87other long-term investments 90land91land92land-revaluation increments 93land improvements94land improvements97buildings98buildings101machinery and equipment 102machinery105leased assets106leased assets108leasehold improvements109leasehold improvements112construction in progress113prepayment for equipment 118depletable assets119depletable assets120natural resources123intangible assets124trademarks125trademarks126patents127patents128franchise129franchise130copyright131copyright132computer software133computer software cost134goodwill135goodwill136organization costs137organization costs138other intangibles139deferred pension costs140leasehold improvements141other intangible assets-other 142other assets143deferred assets144deferred bond issuance costs 145long-term prepaid rent146long-term prepaid insurance 147deferred income tax assets 148prepaid pension cost149other deferred assets150idle assets151idle assets153long-term notes receivable 154long-term accounts receivable 155overdue receivables157other long-term receivables 159assets leased to others160assets leased to others163refundable deposit164refundable deposits165miscellaneous assets167miscellaneous assets-other 168liabilities169current liabilities170short-term borrowings(debt) 171bank overdraft172bank loan173short-term borrowings-owners 176short-term borrowings-other 178commercial paper payable179bank acceptance182notes payable183notes payable184notes payable-related parties 185other notes payable186accounts pay able187accounts payable189income taxes payable190income tax payable191accrued expenses192accrued payroll193accrued rent payable194accrued interest payable195accrued VAT payable196accrued taxes payable-other 197other accrued expenses payable 198other payables203Payables on equipment204other payables-related parties 205dividend payable206bonus payable208other payables-other209advance receipts211revenue received in advance 212other advance receipts219other current liabilities220VAT received(or output tax) 221temporary receipts222receipts under custody223estimated warranty liabilities 225deferred foreign exchange gain 226owners' current account227current account with others 229long-term liabilities230corporate bonds payable231corporate bonds payable233long-term loans payable234long-term loans payable-bank 235long-term loans payable-owners 238long-term loans payable-other 240long-term notes payable241long-term accounts pay-able 244other long-term payables247accrued pension liabilities 248accrued pension liabilities 249other long-term liabilities 251other liabilities252deferred liabilities253deferred revenue255other deferred liabilities256deposits received257guarantee deposit received 258miscellaneous liabilities260owners' equity261capital262capital263capital-common stock264capital-preferred stock265capital collected in advance 267capital268additional paid-in capital278donated surplus279donated surplus284legal reserve285legal reserve286special reserve287contingency reserve290other special reserve292accumulated profit or loss 293prior period adjustments295equity adjustments302treasury stock303treasury stock304treasury stock305minority interest306minority interest307minority interest309operating revenue310sales revenue311sales revenue312sales revenue313installment sales revenue314sales return315sales return316sales allowances317sales discounts and allowances 318service revenue319service revenue320service revenue321agency revenue322agency revenue323agency revenue324other operating revenue325other operating revenue326other operating revenue-other 327operating costs328cost of goods sold329cost of goods sold330cost of goods sold331installment cost of goods sold 332purchases333purchases334purchase expenses335purchase returns337materials purchased338material purchased339charges on purchased material 340material purchase returns 341material purchase allowances 342direct labor343direct labor344manufacturing overhead345indirect labor346rent expense, rent347office supplies (expense) 348travelling expense, travel 349shipping expenses, freight 350postage (expenses)352packing expenses353utilities (expense)354insurance (expense)356taxes357depreciation expense358various amortization359meal (expenses)360employee benefits/welfare 361training (expense)362indirect materials363other manufacturing expenses 364ervice costs365service costs366service costs367gency costs368agency costs369agency costs370other operating costs371other operating costs-other 372other operating costs-other 373operating expenses374selling expenses375selling expenses376payroll expense377rent expense, rent378office supplies (expense) 379travelling expense, travel 380shipping expenses, freight 381postage (expenses)384utilities (expense)385insurance (expense)386entertainment (expense)387donation (expense)388taxes389loss on uncollectible accounts 390depreciation expense391various amortization392meal (expenses)393employee benefits/welfare 394commission (expense)395training (expense)396other selling expenses399payroll expense400rent expense, rent401office supplies402travelling expense, travel 403shipping expenses,freight 404postage (expenses)407utilities (expense)408insurance (expense)409entertainment (expense)410donation (expense)411taxes412loss on uncollectible accounts 413depreciation expensea414various amortization415loss on export sales416meal (expenses)417employee benefits/welfare 419commission (expense)420training (expense)421professional service fees 425payroll expense426rent expense, rent427office supplies428travelling expense, travel 429shipping expenses, freight 430postage (expenses)432utilities (expense)433insurance (expense)434entertainment (expense) 435taxes436depreciation expense437various amortization438meal (expenses)439employee benefits/welfare 440training (expense)444non-operating revenue445interest revenue446interest revenue/income 447investment income449dividends income451foreign exchange gain452foreign exchange gain455gain on disposal of assets 456gain on disposal of assets 457other non-operating revenue 458donation income459rent revenue/income460commission revenue/income 461revenue from sale of scraps 462gain on physical inventory 464gain on reversal of bad debts 466non-operating expenses467interest expense468interest expense469investment loss472foreign exchange loss473foreign exchange loss476loss on disposal of assets 477loss on disposal of assets 478other non-operating expenses 479loss on work stoppages480casualty loss481loss on physical inventory 488nonrecurring gain or loss 494extraordinary gain or loss 495extraordinary gain or loss 496extraordinary gain or loss 500minority interest income 501minority interest income502minority interest income/index_111.html1118 其它现金及约当现金1122 短期投资-短期票券1123短期投资-政府债券1124短期投资-受益凭证1125短期投资-公司债1129备抵短期投资跌价损失1137 应收票据-关系人1139 备抵呆帐－应收票据1142 应收分期帐款1147 应收帐款-关系人1149 备抵呆帐－应收帐款1181应收出售远汇款1182 应收远汇款-外币1183 买卖远汇折价1187 其它应收款-关系人1189 备抵呆帐-其它应收款1219备抵存货跌价损失1228 在途原物料1229 备抵存货跌价损失1282 留抵税额1287 受限制存款1292 递延兑换损失1293 业主(股东)往来13 基金及长期投资1311 偿债基金1312 改良及扩充基金1323 长期不动产投资1324 人寿保险现金解约价值1329 备抵长期投资跌价损失14~ 15 固定资产1428土地改良物-重估增值1429 累积折旧-土地改良物1438 房屋及建物-重估增值1439 累积折旧-房屋及建物1448机(器)具-重估增值1449 累积折旧-机(器)具1519 累积折旧-租赁资产1529 累积折旧-租赁权益改良156 未完工程及预付购置设备款158 杂项固定资产1581 杂项固定资产1588杂项固定资产-重估增值1589 累积折旧-杂项固定资产1618 天然资源-重估增值1619 累积折耗-天然资源184长期应收票据及款项与催收帐款1847长期应收票据及款项与催收帐款-关系人1849备抵呆帐-长期应收票据及款项与催收帐款1858 出租资产-重估增值1859 累积折旧-出租资产1881 受限制存款2115 短期借款-员工2117短期借款-关系人212 应付短期票券2128 其它应付短期票券2129应付短期票券折价2147 应付帐款-关系人2181 应付购入远汇款2182 应付远汇款-外币2183 买卖远汇溢价2184 应付土地房屋款2193 应付董监事酬劳2261 预收货款227一年或一营业周期内到期长期负债2271一年或一营业周期内到期公司债2272一年或一营业周期内到期长期借款2273一年或一营业周期内到期长期应付票据及款项2277一年或一营业周期内到期长期应付票据及款项-关系人2278其它一年或一营业周期内到期长期负债2291 递延所得税负债2298 其它流动负债-其它2319 应付公司债溢(折)价2325 长期借款-员工2327 长期借款-关系人233 长期应付票据及款项2333长期应付租赁负债2337长期应付票据及款项-关系人234 估计应付土地增值税2341 估计应付土地增值税2388 其它长期负债-其它2814递延所得税负债2888 杂项负债-其它3114 待分配股票股利321 股票溢价3211 普通股股票溢价3212 特别股股票溢价323 资产重估增值准备3231 资产重估增值准备324 处分资产溢价公积3241 处分资产溢价公积325 合并公积3251 合并公积328 其它资本公积3281权益法长期股权投资资本公积3282 资本公积-库藏股票交易33 保留盈余(或累积亏损)3322 改良扩充准备3323偿债准备335 未分配盈余(或累积亏损) 3353 本期损益341长期股权投资未实现跌价损失3411长期股权投资未实现跌价损失342累积换算调整数3421累积换算调整数343未认列为退休金成本之净损失3431未认列为退休金成本之净损失5124 进货折让5157 修缮费5163 加工费6157 修缮费6159 广告费62 管理及总务费用625~628 管理及总务费用6257 修缮费6259 广告费6274 研究发展费用6288 其它管理及总务费用63 研究发展费用635~638 研究发展费用6357 修缮费6378 其它研究发展费用7 营业外收入及费用7121 权益法认列之投资收益7123 短期投资市价回升利益714 处分投资收益7141处分投资收益7486 存货跌价回升利益7488 其它营业外收入-其它7521 权益法认列之投资损失7523 短期投资未实现跌价损失754 处分投资损失7541 处分投资损失7886 存货跌价及呆滞损失7888 其它营业外费用-其它8 所得税费用(或利益)81 所得税费用(或利益)811 所得税费用(或利益)8111 所得税费用（或利益）91 停业部门损益911停业部门损益-停业前营业损益9111停业部门损益-停业前营业损益912 停业部门损益-处分损益9121停业部门损益-处分损益93 会计原则变动累积影响数931 会计原则变动累积影响数9311会计原则变动累积影响数1 资产11~ 12 流动资产111 现金及约当现金1111 库存现金1112 零用金/周转金1113银行存款1116 在途现金1117 约当现金112 短期投资1121 短期投资-股票1128 短期投资-其它113 应收票据1131 应收票据1132 应收票据贴现1138其它应收票据114 应收帐款1141 应收帐款118 其它应收款1184 应收收益1185 应收退税款1188 其它应收款-其它121~122 存货1211 商品存货1212 寄销商品1213在途商品1221 制成品1222 寄销制成品1223 副产品1224在制品1225 委外加工1226 原料1227 物料125 预付费用1251 预付薪资1252 预付租金1253预付保险费1254 用品盘存1255 预付所得税1258 其它预付费用126 预付款项1261 预付货款1268 其它预付款项128~129 其它流动资产1281 进项税额1283 暂付款1284 代付款1285 员工借支1286 存出保证金1291 递延所得税资产1294 同业往来1298 其它流动资产-其它131 基金1313意外损失准备基金1314 退休基金1318 其它基金132 长期投资1321 长期股权投资1322 长期债券投资1328 其它长期投资141土地1411 土地1418土地-重估增值142 土地改良物1421 土地改良物143 房屋及建物1431 房屋及建物144~146 机(器)具及设备1441 机(器)具151 租赁资产1511 租赁资产152 租赁权益改良1521 租赁权益改良1561 未完工程1562 预付购置设备款16 递耗资产161 递耗资产1611 天然资源17 无形资产171 商标权1711 商标权172 专利权1721专利权173 特许权1731 特许权174 著作权1741 著作权175 计算机软件1751 计算机软件176 商誉1761 商誉177 开办费1771 开办费178 其它无形资产1781 递延退休金成本1782 租赁权益改良1788其它无形资产-其它18 其它资产181 递延资产1811债券发行成本1812 长期预付租金1813 长期预付保险费1814递延所得税资产1815预付退休金1818 其它递延资产182 闲置资产1821 闲置资产1841 长期应收票据1842 长期应收帐款1843 催收帐款1848 其它长期应收款项185 出租资产1851 出租资产186 存出保证金1861 存出保证金188 杂项资产1888杂项资产-其它2 负债21~ 22 流动负债211 短期借款2111 银行透支2112 银行借款2114 短期借款-业主2118 短期借款-其它2121 应付商业本票2122银行承兑汇票213 应付票据2131 应付票据2137 应付票据-关系人2138其它应付票据214 应付帐款2141 应付帐款216 应付所得税2161 应付所得税217 应付费用2171 应付薪工2172 应付租金2173 应付利息2174 应付营业税2175 应付税捐-其它2178 其它应付费用218~219 其它应付款2185应付设备款2187 其它应付款-关系人2191 应付股利2192 应付红利2198其它应付款-其它226 预收款项2262 预收收入2268 其它预收款228~229 其它流动负债2281 销项税额2283 暂收款2284 代收款2285估计售后服务/保固负债2292 递延兑换利益2293 业主(股东)往来2294 同业往来23 长期负债231 应付公司债2311 应付公司债232 长期借款2321 长期银行借款2324 长期借款-业主2328 长期借款-其它2331长期应付票据2332 长期应付帐款2338 其它长期应付款项235 应计退休金负债2351 应计退休金负债238 其它长期负债28 其它负债281 递延负债2811 递延收入2818 其它递延负债286 存入保证金2861 存入保证金288 杂项负债3 业主权益31 资本311 资本（或股本）3111 普通股股本3112 特别股股本3113 预收股本3115 资本32 资本公积326 受赠公积3261受赠公积331法定盈余公积3311法定盈余公积332特别盈余公积3321意外损失准备3328 其它特别盈余公积3351 累积盈亏3352 前期损益调整34 权益调整35 库藏股351 库藏股3511 库藏股36 少数股权361 少数股权3611 少数股权4 营业收入41 销货收入411 销货收入4111 销货收入4112 分期付款销货收入417 销货退回4171 销货退回419 销货折让4191销货折让46 劳务收入461 劳务收入4611 劳务收入47 业务收入471 业务收入4711业务收入48 其它营业收入488 其它营业收入-其它4888其它营业收入-其它5 营业成本51 销货成本511 销货成本5111 销货成本5112 分期付款销货成本512 进货5121 进货5122 进货费用5123进货退出513进料5131 进料5132 进料费用5133 进料退出5134 进料折让514 直接人工5141 直接人工515~518 制造费用5151 间接人工5152 租金支出5153 文具用品5154旅费5155 运费5156 邮电费5158包装费5161 水电瓦斯费5162 保险费5166 税捐5168折旧5169各项耗竭及摊提5172 伙食费5173职工福利5176 训练费5177 间接材料5188 其它制造费用56 劳务成本制561 劳务成本5611 劳务成本57 业务成本571 业务成本5711 业务成本58 其它营业成本588 其它营业成本-其它5888其它营业成本-其它6 营业费用61 推销费用615~618 推销费用6151 薪资支出6152 租金支出6153 文具用品6154 旅费6155 运费6156 邮电费6161水电瓦斯费6162 保险费6164 交际费6165 捐赠6166 税捐6167 呆帐损失6168折旧6169 各项耗竭及摊提6172 伙食费6173 职工福利6175佣金支出6176 训练费6188 其它推销费用6251 薪资支出6252 租金支出6253 文具用品6254 旅费6255 运费6256 邮电费6261 水电瓦斯费6262 保险费6264 交际费6265 捐赠6266 税捐6267 呆帐损失6268 折旧6269 各项耗竭及摊提6271 外销损失6272伙食费6273 职工福利6275 佣金支出6276 训练费6278 劳务费6351 薪资支出6352 租金支出6353文具用品6354 旅费6355 运费6356 邮电费6361水电瓦斯费6362保险费6364 交际费6366 税捐6368 折旧6369 各项耗竭及摊提6372 伙食费6373 职工福利6376 训练费71~74 营业外收入711 利息收入7111 利息收入712投资收益7122 股利收入713 兑换利益7131 兑换利益715处分资产溢价收入7151 处分资产溢价收入748 其它营业外收入7481 捐赠收入7482 租金收入7483 佣金收入7484 出售下脚及废料收入7485 存货盘盈7487坏帐转回利益75~ 78 营业外费用751 利息费用7511 利息费用752 投资损失753 兑换损失7531 兑换损失755 处分资产损失7551 处分资产损失788 其它营业外费用7881 停工损失7882 灾害损失7885 存货盘损9 非经常营业损益92 非常损益921非常损益9211 非常损益94少数股权净利941 少数股权净利9411 少数股权净利。

会计专业英语词汇

会计专业英语词汇obligation债项；责任；义obligation bond债务债券obligee受惠人occupational retirement scheme职业退休计划Occupational Retirement Schemes Division [Financial Services Bureau] 退休计划部〔财经事务局〕odd lot散股；碎股；零股odd lot broker散股经纪OECD country经济合作及发展组织国家；经济合作及发展组织的成员国OECD stock market经济合作及发展组织国家的证券市场off-balance-sheet exposure资产负债表外的风险off-balance-sheet financing帐外融资；资产负债表外的融资off-balance-sheet item资产负债表外的项目off-balance-sheet transaction帐外交易；资产负债表外的交易offer要约；建议；收购offer by tender招标发售offer document要约文件；建议文件offer for sale要约出售offer for subscription公开招股offer mechanism招股机制offer of shares for public subscription 公开招股offer period要约期offer price要约价；发盘价offer rate拆出息率offer to buy要约买入offer to lend要约贷出offer to sell要约卖出offeree受要约人offeree company受要约公司offeree shareholder受要约公司的股东offeror要约人offeror company要约公司；提出要约公司off-floor terminal离场交易终端机off-floor trading离场交易office of profit有收益的职位Office of the Commissioner for Securities and Commodities Trading 证券及商品交易监理专员办事处Office of the Commissioner of Banking银行业监理处Office of the Commissioner of Insurance保险业监理处Office of the Exchange Fund外汇基金管理局Office of the Telecommunications Authority Trading Fund电讯管理局营运基金Official Administrator遗产管理官official emolument官职薪酬official listing正式上市official rate法定汇率；官价Official Receiver破产管理署署长Official Receiver's Office破产管理署official trustee法定受托人off-market dealing场外买卖offset抵销；弥补；冲销offsetting position相抵持仓offshore bank离岸银行offshore borrowing海外借款offshore borrowing transaction 海外借款交易offshore business海外业务offshore currency deposit market 海外货币存款市场offshore fund离岸基金offshore interest海外利息offshore reinsurance income离岸再保险入息Offshore Supervisors Group离岸监理组织off-site review非实地审查off-site scrutiny非实地审核Ogaki Kyoritsu Bank, Ltd.大垣共立银行omission of income漏报入息omission of profit漏报利润on account basis记帐方式；赊帐方式on-balance-sheet item资产负债表内的项目on-cost间接成本；间接费用；附加行政费用one board lot of securities“一手”证券"one building" condition“一家分行”的规定one day rolling currency futures单日掉期外汇期货one day rolling currency futures contract 单日掉期外汇期货合约one price单一价格；不二价one-line vote整笔拨款one-off grant一次过拨款one-off item非经常项目one-off payment一次过拨款；单一笔款项one-off subsidy一次过补贴onerous tax繁苛税项；繁重税率on-floor order场内买卖盘on-lending转借on-site examination实地审查open a position“做仓”；开仓open account未清帐户；记帐交易；往来帐户open contract未平仓合约open economy开放经济open interest未平仓合约数量open market公开市场open market value公开市场价值；市值open offer [listing method]公开售股〔上市方式〕open order开仓订单open outcry公开叫价；公开喊价open position未平仓交易open price开仓价格open tender公开投标open-end fund开端基金open-ended investment corporation 股份不定的投资公司opening balance期初结余opening price开盘价格；开市价opening quotation开市价；开市行情opening rate开盘汇价operating account营业帐目；营业帐户；经营帐目operating agreement营运协议operating cost营运成本；运作成本；操作成本operating deficit营业亏损；经营赤字operating expenditure经营开支；营运开支；营业支出operating expenses营运开支；营业费用operating income营运收入；营业收入operating loan经营业务所需贷款operating profit营业利润operating revenue营运收入；营业收益operating services account营运服务帐目operating statement经营收支表；营业损益表operating surplus经营盈余；营业盈余operation经营；营运；投产operational fund经费operative aggregate现行总体数字operator经营者；营运者；营办商opportunity cost机会成本optimist“好友”optimum rate of expenditure最适当支出率option期权；认购权；选择权；选购权option contract期权合约option money期权费option on a futures contract期货合约期权；期货期权option on commodities商品期权option position期权持仓量option premium期权金；期权溢价optional stipulation选择性规定Options Clearing Corporation [Chicago]期权结算公司〔芝加哥〕Options Clearing House Pty Limited [Sydney] 期权结算所有限公司〔悉尼〕Options Clearing Rules《期权结算规则》options market期权市场options market maker期权“庄家”options pricing model期权定价模式options trading期权交易options trading member期权交易会员Options Trading Rules《期权交易规则》order订单；命令；买卖盘order cheque记名支票；抬头支票order for payment of money 付款指令票据order for purchase订购书order for redirection转寄令order for sale售卖令order of discharge破产解除令order of foreclosure absolute 绝对止赎令order of mail transfer信汇委托书order to pay admitted debt 偿付承认债项令order-based system以买卖盘为基础的制度ordinary annual contribution经常性每年捐款ordinary course of business通常业务运作ordinary creditor普通债权人ordinary share普通股ordinary share capital普通股股本organization expenses开办费Organization for Economic Co-operation and Development [OECD]经济合作及发展组织〔经合组织〕Organization of Petroleum Exporting Countries [OPEC]石油出口国组织Orient First Capital Limited建银财务（香港）有限公司original estimates原来预算original executor原遗嘱执行人original issue price原本发行价original margin原始保证金；基本按金original mortgagee原承按人original mortgagor原按揭人original receipt收据正本；收条正本original securities原有的证券ORIX Asia Limited欧力士（亚洲）有限公司ornament gold饰金Osaka Securities Exchange 大阪证券交易所Oslo Stock Exchange奥斯陆证券交易所O.T.B. Card Co. Ltd.海外信用卡有限公司ounce troy金衡安士outflow of capital资本外流；资金外流outflow of fund资金外流outflow of money资金外流outgoing partner退出的合伙人outgoings支出outgoings and expenses支出及开支outlay费用；开支；支出outlying business district市区外商业区out-of-hours trading在正式交易时间以外的交易out-of-pocket expenses实付费用；付现费用out-of-the-money option无价期权；价外期权outport collection外埠代收款项output产出；产值；产量outside dealing场外买卖；场外交易outstanding未偿还；尚未支付outstanding account未清帐项；未清帐目outstanding allocation应拨未拨的款项outstanding amount未偿还的数额outstanding balance未清帐款；未清余额outstanding bill未偿付票据；未兑现票据outstanding borrowing未清偿债项outstanding claim portfolio未决申索组合outstanding commitment尚未支付的承担额outstanding derivatives contract尚未平仓的衍生工具合约outstanding loan尚未清还的贷款outstanding negotiable certificate of deposit 未兑现的可转让存款证outstanding tax欠税outstanding uncapitalized interest尚未支付且未化作本金的利息outturn结算；结算数字outward documentary bill出口跟单汇票outward remittance汇出汇款over and above inflation减除通胀因素overall average internal rate of return平均总体内部回报率overall Consumer Price Index总体消费物价指数overall domestic export本地产品出口总额overall growth rate整体增长率；总增长率overall investment总投资额；总体投资overall liquidity ratio总体流动资金比率overall price relative全面相对价格overall surplus总盈余overall tally全面总计overbuying超买；买空over-commitment超额承担overdraft透支overdraft by banks abroad海外银行同业透支overdraft by banks in foreign countries 外国银行同业透支overdraft by local banks本港银行同业透支overdraft by outport banks外埠银行同业透支overdraft of an account户口透支overdraft on banks向银行同业透支overdraft on banks abroad向海外银行同业透支overdraft on banks in foreign countries向外国银行同业透支overdraft on local banks向本港银行同业透支overdraft on outport banks向外埠银行同业透支overdraft secured抵押透支overdue逾期overdue loan过期贷款over-employed economy过度活跃的经济overhang剩余承担；未完成的承担额；过剩额overhead间接费用；间接成本overhead cost间接成本overheated economy过热的经济overheated market过热的市场overnight Hong Kong interbank offered rate 香港银行同业隔夜拆息率overnight liquidity assistance隔夜流动资金贷款overnight margin隔夜保证金；隔夜按金overnight money隔夜拆借资金；隔夜钱overnight position隔夜头寸overnight rate隔夜利率overpaid amount多缴数额overpayment of contribution多缴供款overrun超支overrun cost超额费用Oversea-Chinese Banking Corporation Ltd.华侨银行有限公司overseas bank海外银行overseas banking corporation海外银行法团overseas branch海外分行Overseas Companies Section [Companies Registry] 海外公司注册组〔公司注册处〕overseas currency balance海外货币结余overseas financial institution 海外财务机构overseas interest海外利息overseas investment海外投资overseas market海外市场overseas representative office 海外代表办事处Overseas Trust Bank Ltd.海外信托银行有限公司Overseas Union Bank Ltd. 华联银行overselling超卖；卖空oversight of markets监察市场over-spending超额支出；超支overtax超额征税；征税过重over-the-counter derivative 场外交易衍生工具over-the-counter market场外交易市场over-the-counter trading场外交易；柜台交易over-the-counter transaction 场外交易；柜台交易overtrading过量交易owner-occupier allowance自住业主津贴ownership所有权；拥有权ownership in common分权共有权会计专业英语会计专业英语AccountingEnglishINTRODUCTION TO ACCOUNTING ENGLISH 5CHAPTER 1 INTRODUCTION TO ACCOUNTING 6§ 1.1 THE IMPORTANCE OF ACCOUNTING （会计的重要性）6§ 1.2．ACCOUNTING AS A PROFESSION （会计职业）7§ 1.3．ACCOUNTING KNOWLEDGE SYSTEM（会计学科体系）7§ 1.4．PROFESSIONAL ACCOUNTING BODIES（专业会计团体）8§ 1.5．ACCOUNTING POLICIES AND ACCOUNTING STANDARD 9（会计的法规体系和基本会计准则）9§ 1.6．FUNDAMENTAL ACCOUNTING CONCEPTS (基本会计理念) 101.6. 1. FOUR BASIC ACCOUNTING ASSUMPTIONS 101.6.2. IMPORTANT BASIC ACCOUNTING PRINCIPLES 11CHAPTER 2 THE ACCOUNTING ELEMENTS AND EQUA TION 132.1．THE ACCOUNTING ELEMENTS 132.1.1 ASSETS 132.1.2 LIABILITIES 负债142.1.3 OWNER’S EQUITY所有者权益142.1.4 REVENUE (INCOME) 收入152.1.5 EXPENSE (OUTCOME) 费用152.1.6 PROFIT/ LOSS 利润或亏损152.2. THE ACCOUNTING EQUA TION 162.2.1 THE ACCOUNTING EQUITA TION（会计恒等式）162.2.2 HOW THE BUSINESS TRANSACTIONS EFFECT ON THE ACCOUNTINGEQUITA TION (经济业务与会计恒等式的关系) 162.2.3 CONCLUSION 18EXERCISES 18CHAPTER 3 DOUBLE ENTRY ACCOUNTING & LEDGER ACCOUNTS 193.1. THE DOUBLE ENTRY ACCOUNTING (复式记账) 193.2. APPLICA TION OF DOUBLE-ENTRY ACCOUNTING PRINCIPLE (复式记账的应用) 21 3.3. THE LEDGER ACCOUNTS分类账户223.3.1 THE LEDGER ACCOUNTS 223.3.2 PRACTICE: RECORD THE TRANSACTIONS ON THE RELEV ANT LEDGER ACCOUNTS (实训: 登T型账) 233.4 TRIAL BALANCE (试算平衡) 2626TABLE 3.4 :TRIAL BALANCE (试算平衡表) 27CHAPTER 4 TRANSACTIONS & DOUBLE-ENTRY ACCOUNTING 314.1. INTRODUCTION OF BUSINESS OPERA TIONS: 314.2. ACCOUNTING FOR MERCHANDISING BUSINESSES 334.2.1 ACCOUNTING FOR SUPPLYING TRANSACTIONS(供应过程的会计核算) 33--- MERCHANDISES / INVENTORY（存货, 货物）334.2.2 ACCOUNTING FOR SALES TRANSACTIONS（销售过程的会计核算）374.3. MANUFACTURING BUSINESS 404.3.1 INTRODUCTION OF MANUFACTURING CYCLES 404.3.2 ACCOUNTING FOR MANUFACTURING PROCESSES (生产过程的会计核算) 414.4. REVISION CLASSES 43CHAPTER 5 BASIC FINANCIAL STA TEMENT 455.1. BALANCE SHEETS (资产负债表) 455.1.1 EXHIBITION5-1: BALANCE SHEET 465.1.2 PRACTICAL EXAMPLE OF BALANCE SHEET 48-- PRACTICAL EXAMPLE 1(实例 1 ): BALANCE SHEET OF ABC CO. LTD 48-- PRACTICAL EXAMPLE 2(实例 2 ): BALANCE SHEET OF TM CO. LTD 485.2. INCOME STA TEMENT (OR PROFIT AND LOSS STA TEMENT) (利润表) 515.2.1 EXHIBITION5-2: INCOME STA TEMENT 52-- PRACTICAL EXAMPLE 1(实例 1 ): INCOME STA TEMENT OF XYZ CO. LTD 53-- PRACTICAL EXAMPLE 2(实例 2 ): BALANCE SHEET OF TM CO. LTD 545.3. CASH FLOW STA TEMENTS (现金流量表) 565.3.1 CLASSIFICA TION OF CASH FLOWS 565.3.2 EXHIBITION5-3: CASH FLOW STA TEMENT 57-- PRACTICAL EXAMPLE 1(实例 1 ): STA TEMENT OF CASH FLOW XYZ CO. LTD 59 CHAPTER 6 ACCOUNTING CYCLES 616.1. STEPS IN ACCOUNTING CYCLE 616.2. RECORDING JOURNAL ENTRIES AND POSTING TO LEDGER ACCOUNTS （编制日记账和登记总账）626.2.1 WHA T SHOULD BE POSTED? 626.3. ADJUSTING ENTRIES （账户的调整）646.3. CLOSING ENTRIES (临时账户的结转) 67CHAPTER 7 SAMPLE DOCUMENTS 617.1. BILLS (票据) 697.1.1 汇票697.1.1支票707.2. INVOICES (单据) 727.2.1 合同727.2.2海运提单737.2.3装箱单767.3. OTHER RELEV ANT DOCUMENTS(其它凭证和文件) 78CHAPTER 8 APPENDIXES 91第一节：英语最常用口语118句91第二节：公司部门名称对照94第三节：常见职务中英对照95Introduction to Accounting English会计英语概论l Why do we learn it? （为什么要学《会计英语》?）（1）跨国公司（2）国际业务（3）国际投资l What are the Learning objectives? （《会计英语》的学习目标？）1．快速掌握财会专业通用英语词汇，以提高专业英语能力。

会计专业英语词汇

会计常用词汇帐目名词一、资产类Assets流动资产Current asset 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 信用卡Credit card银行本票Cashier''s cheque 信用证保证金L/C Guarantee deposits银行汇票Bank draft 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 investments 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 investment长期股权投资Long-term investment 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 investment 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 investments 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 investment 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 income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 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 welfarism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 V A T已交税金Paying tax转出未交增值税Unpaid V AT changeover减免税款Tax deduction销项税额Substituted money on V AT出口退税Tax reimbursement for export进项税额转出Changeover withholdings on V AT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 V AT changeover未交增值税Unpaid V AT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V ehicle 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 changerover 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Paicl-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 sums 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 expension 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 chengeover 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 welfarism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 V A T已交税金Paying tax转出未交增值税Unpaid V AT changeover减免税款Tax deduction销项税额Substituted money on V AT出口退税Tax reimbursement for export进项税额转出Changeover withholdings on V AT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 V AT changeover未交增值税Unpaid V AT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V ehicle 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 changerover 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Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned 资本公积Capital reserve资本(或股本)溢价Cpital(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 sums 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 expension 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 chengeover 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五、损益类Profit and loss收入Income业务收入OPERA TING 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 income 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 investment 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-OPERA TING 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 income 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 业务支出Revenue charges罚款净收入Net amercement income支出Outlay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 value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 保险费Insurance premium代销手续费Consignment commission charge运杂费Transpotation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 福利费Employee benefits/welfare研究与开发费Research and development expense职工教育经费Personnel education 劳动保险费Labour insurance待业保险费Unemployment 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V ehicle 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各项专门借款费用Special-borrowing cost各项手续费Charge for trouble捐赠支出Donation outlay营业外支出Nonbusiness expenditure 减值准备金Depreciation reserve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 income adjustment1，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 Planner2，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 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Transportation 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 土地使用税Tenure tax印花税Stamp tax车船使用税V ehicle and vessel usage license plate tax(VVULPT)财务费用Finance charge 利息支出Interest exchange 汇兑损失Foreign ehange loss 各项手续费Charge for trouble各项专门借款费用Special-borrowing cost销售费用明细表STA TEMENT OF MARKETING EXPENSES工资Salaries and wages 折旧费Depreciation 修理费Repairs物料消耗Supplies consumed 低值易耗品摊销Amortization of low办公费Office expenses 差旅费Travelling 销售佣Commission代销手续费Consignment handing fee 运输费Transportation装卸费Loading and unloading 包装费Packaging保险费Insurance 广告费Advertising 租赁费Rental销售服务费Sales service fee 合计TOTAL制造费用明细表TATEMENT OF MANUFACTURING EXPENSES工资Salaries and wages 折旧费Depreciation物料消耗Supplies consumed 修理费Repairs低值易耗品摊销Amortization of low 水电费Water and electricity劳动保护费Labor protection 办公费Office expenses交际应酬费Entertainment 差旅费Travelling运输费Transportation 保险费Insurance租赁费Rental 设计制图费Design and drawing试验检验费Experiment and inspection环境保护费Environment protection管理费用明细表STATEMENT OF GENERAL AND ADMINSTRATIVE EXPENSES 公司经费Company expenses 其中:工资Including: Salaries and wages折旧费Depreciation 修理费Repairs 物料损耗Supplies consumed低值易耗品摊销Amortization of low value articles劳动保护费Labor protection办公费Office expenses差旅费Travelling 运输费Transportation保险费Insurance 交通费Taxi Expenses工会经费Labor union dues董事会费Board of directors' expenses顾问费Consulting fees 诉讼费Litigation fees 税金Taxes交际应酬费Entertainment fees 坏帐损失Bad debts场地使用费Land occupancy fees 技术转让费Technology transfer fee 无形资产摊销Amortization of intangible assets其他资产摊销Amortization of other assets职工培训费Staff and workers' training expenses研究开发费Research and development expenses存货盘亏（减盘盈）Inventory shortage（less overage）外籍人员费Delegates Expenses 汽油Gasoline通讯费Communication Expenses。

会计专业英语词汇

⏹ A⏹Advertising expense 广告费用⏹Accrual basis of accounting 权责发生制⏹Accounts payable 应付账款⏹Accounts receivable 应收账款⏹Account 帐户⏹Accrual-type adjusting entry (accruals) 应计类调整分录⏹Accounting information system 会计信息系统⏹Accounts receivable-net 净应收账款⏹Accumulated depreciation-land improvement 累计折旧-土地改良物⏹Accumulated depreciation-buildings 累计折旧-建筑物⏹Accumulated depreciation-equipment 累计折旧-设备⏹Accumulated depreciation 累计折旧⏹Assets 资产⏹Amortization expense 待摊费用⏹Allowance for doubtful accounts 呆账准备⏹Aging of accounts receivable 应收账款帐龄⏹ B⏹Bank service charge expense 银行服务费⏹Balance sheet 资产负债表⏹Bad debt expense 坏账费用⏹Bank reconciliation 银行对账单⏹Bond issue costs 债券发行成本⏹Bonds payable 应付债券⏹Book value of a company 公司的账面价值⏹Book value 账面价值⏹Building 建筑物C⏹Carrying amount 账面结存额⏹Carrying value 账面结存额⏹Cash 现金⏹Cash basis of accounting 收付实现制⏹Cash receipt 现金收入（据）⏹Creditor 债权人⏹Certified Management Accountants 注册管理会计师⏹Certified Internal Auditor 注册内部审计师⏹Certified Public Accountants 注册公共会计师⏹Carrying amount 账面结存额⏹Common stock 普通股⏹Conservatism 谨慎性⏹Contra account 抵消帐户，对销帐户⏹Contra asset account 备抵资产账户⏹Contra equity account 备抵权益账户⏹Contra liability account 备抵负债账户⏹Cost principle 成本原则⏹Commissions expense 佣金费用⏹Contribution Margin 边际贡献（贡献毛利）⏹Cost of goods sold 销货成本⏹Chart of accounts 帐户表⏹Customer deposits 客户存款⏹Credit 贷⏹Classified balance sheet 分类资产负债表⏹Current assets 流动资产⏹Current year’s net income 当年净收入⏹ D⏹Delivery equipment 投递设备⏹Depreciation expense 折旧费用⏹Debit 借⏹Deferral 递延⏹Depreciation 折旧⏹Depreciation expense – equipment 折旧费用-设备⏹Deferred income taxes 递延所得税⏹Depletion expense 折耗费⏹Double entry accounting 复式记账会计⏹Discount on bonds payable 应付债券折扣⏹Discount on notes payable 应付贷款折扣⏹Discontinued operations 终止经营⏹ E⏹Equipment 设备⏹Expenses 费用⏹Effective interest rate method of amortization 实际利率法摊销⏹Economic entity assumption 会计主体假设⏹Earned 赚得⏹Expired 到期的⏹Extraordinary item—gain 异常项目利得⏹Extraordinary items 异常项目⏹ F⏹Financial accounting 财务会计⏹Fees earned 挣得的费用⏹First in, fist out (FIFO) 先进先出⏹Financial accounting standards board (FASB) 财务会计准则委员会⏹Financial statement 财务报表⏹Full disclosure principle 充分披露原则⏹Fixed expenses 固定费用⏹Financing activities 筹资活动⏹Furniture and fixtures 家具和固定装置⏹⏹G⏹Gains 利得⏹General journal entry 普通日记账分录⏹Gain on sale of assets 出售资产利得⏹General ledger 总分类账⏹Gain on sale of land 出售土地利得⏹Generally accepted accounting principles (GAAP) 公认会计原则⏹Going concern assumption持续经营假设⏹Gain on sale of investments 出售投资利得⏹Gross margin 毛利⏹Goodwill 商誉⏹Gain on sale of truck 出售卡车利得⏹I⏹Institute of Certified Public Accountants 美国公共注册会计师协会⏹Institute of Management Accountants 管理会计师协会⏹Insurance expense 保险费用⏹Interest expense 利息费用⏹Interest payable 应付利息⏹Inventory 存货⏹Investment revenues 投资收益⏹Income summary account 收入汇总帐户⏹Interest income 利息收益⏹Investment securities 证券投资⏹Interest receivable 应收利息⏹Interest revenues 利息收入⏹Income statement 收益表⏹Income statement account 收益表帐户⏹Incurred发生的⏹Income taxes payable 应付所得税⏹Indirect method of SCF 现金流量表间接方法⏹Investing activities 投资活动⏹Intangible assets 无形资产⏹Investments 投资⏹Investor 投资者⏹J⏹Joe Perez, Capital Joe Perez 资本⏹Joe Perez, Drawing Joe Perez 提款⏹Journal entry 日记账分录⏹J. Ott, Capital J. Ott 资本⏹J. Ott, Drawing J. Ott 提款⏹L⏹Land 土地⏹Liabilities 负债⏹Loans receivable 应收贷款⏹Losses 损失⏹Loss on sale of assets 出售资产损失⏹Loss from lawsuit 诉讼损失⏹Long term investments 长期投资⏹Loss on sale of truck 出售卡车损失⏹Loss on sale of computer 出售计算机损失⏹Last in, first out (LIFO) 后进先出⏹Land improvements 土地改良⏹Lawsuit payable 应付诉讼费⏹Long term liabilities 长期负债⏹⏹M⏹Managerial accounting 管理会计⏹Matching principle 配比原则⏹Mary Smith, Capital --Mary Smith资本⏹Mary Smith, Drawing --Mary Smith提款⏹Miscellaneous expense 杂项费用⏹Merchandise inventory 商品存货⏹Mortgage loan payable 应付抵押贷款⏹Monetary unit assumption货币单位假设⏹Matt Jones, Capital Matt Jones资本⏹Matt Jones, current year net income Matt Jones当年净收入⏹⏹N⏹Net income 净收益⏹Net loss 净损失⏹Notes payable 应付票据（贷款）⏹Net realizable value 可变现净值⏹Net of tax 除税净额⏹O⏹Office equipment 办公设备⏹Owner’s (stockholders’) equity 业主（股东）权益⏹Organization chart 组织结构图⏹Operating activities 经营活动⏹Other current assets 其它流动资产⏹Other current liabilities 其它流动负债⏹Office equipment expense 办公设备费⏹Office supplies expense 办公用品费⏹Operating income 营业收入⏹Other accrual expenses payable 其它应付应计费用⏹Other assets 其它资产⏹P⏹private accounting 私业会计⏹public accounting 公共（众）会计⏹Paid-in capital 实收资本⏹Preferred stock 优先股⏹Prepaid advertising 预付广告费⏹Prepaid association dues 预付协会会费⏹Prepaid expense 预付费用⏹Prepaid insurance 预付保险费⏹Prepaid rent 预付租金⏹Purchases 购买品⏹Principal 本金⏹paid-in capital in excess of par value -common stock 普通股股票溢价⏹paid-in capital in excess of par value -preferred stock 优先股股票溢价⏹paid-in capital from treasury stock 出售库存股所得资本⏹Payroll taxes payable 应付工资税⏹Purchase order 订货单⏹Petty cash 零用现金⏹Property, plant, and equipment 固定资产⏹Primary activities 主营业务⏹Promissory note 本票⏹R⏹Rent expense 租金费用⏹Retained earnings 留存收益⏹Revenues recognition principle 收入确认原则⏹Revenues 收入⏹Repairs and maintenance expense 修理及维护费用⏹Residual value 残值；剩余价值⏹Receipts 入款⏹S⏹Sales 销售收入⏹Sales allowances 销货折让⏹sales discounts 销售折扣⏹sales returns销货退回⏹Salaries expense 工资费用⏹Sales revenues 销货收入⏹Salaries payable 应付工资⏹Securities and Exchange Commission 美国证券交易委员会⏹Service revenues 服务收入⏹Service charge revenues 服务费收入⏹Supplies 供应品⏹Supplies expense 供应品费用⏹Subsidiary ledger 明细分类账⏹Secondary activities 次营业务⏹Sold 销售⏹Sole proprietorship 独资企业⏹Statement of cash flows 现金流量表⏹Statement of stockholders’ equity 股东权益表⏹Stockholders’ equity 股东权益⏹T⏹T emporary help expense 临时帮助费用⏹T elephone expense 电话费⏹Trial balance 试算平衡表⏹T emporary service expense 临时服务费用⏹T reasury stock 库存股⏹T-account T型帐户⏹T axes payable 应付税款⏹T emporary investments 临时投资⏹Trade names 商标⏹U⏹Unearned revenues 未实现收入⏹Utilities expense 能源费（水、电、气等）⏹V⏹Vehicles 交通工具⏹Vendors 供应商⏹W⏹Wages expense 工资费用⏹Wages payable 应付工资⏹Warranty liability 担保负债（责任）⏹Y⏹Y ear-to-date net income 年累计净收入。

会计英语词汇

会计英语词汇 Prepared on 22 November 2020C h a p t e r 1 Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。

常用会计英语词汇汇总

常用会计英语词汇汇总- Assets: 资产- Liabilities: 负债- Equity: 资本- Revenue: 收入- Expenses: 费用- Depreciation: 折旧- Amortization: 摊销- Net profit: 净利润- Gross profit: 毛利润- Balance sheet: 资产负债表- Cash flow statement: 现金流量表- General ledger: 总分类账- Trial balance: 试算平衡表- Cash flow: 现金流- Cost of goods sold: 销售成本- Gross margin: 毛利率- Tax payable: 应交税费- Accounts payable: 应付账款- Accounts receivable: 应收账款- Accruals: 预提项目- Accrued expenses: 应计费用- Audit: 审计- Audit trail: 审计追踪- Financial statements: 财务报表- Bookkeeping: 簿记- Journal entries: 分录- Cash basis accounting: 现金会计- Accrual basis accounting: 权责发生制会计- Accounts payable turnover: 应付账款周转率- Accounts receivable turnover: 应收账款周转率- Return on assets: 资产收益率- Return on investment: 投资回报率- Cost accounting: 成本会计- Managerial accounting: 管理会计- Financial analysis: 财务分析- Budgeting: 预算编制- Forensic accounting: 司法会计。

Excel会计英语专业词汇大全(2万条)

35 account
36 accountability 37 accountability unit 38 Accountancy 39 accountancy 40 accountant 41 accountant general 42 accounting in charge 43 accountant,s legal liability 44 accountant,s report 45 accountant,s responsibility 46 account form 47 accounting 48 accounting assumption 49 accounting basis 50 accounting changes 51 accounting concept 52 accounting control
汉语美国会计学会《算盘》杂志算盘废弃,报废;委付废弃价值 ①减免②冲销偿债能力异常成本异常损耗超过票面价值线上项目绝对数,绝对金额绝对背书绝对无力偿付绝对优先求偿权绝对值摊配,转并摊配账户,转并账户摊配成本计算法摘要表滥用职权滥用避税项目特许公认会计师公会加速成本收回制度加速折旧法,快速折旧法加速偿付条款,提前偿付条款 ①承兑②已承兑票据③验收承兑票据承兑票据登记簿验收抽样存取时间融通融通票据融通背书 ①账户,会计科目②账簿,报表③账目,账项④记账经营责任,会计责任责任单位《会计》杂志会计会计员,会计师会计主任,总会计主管会计师会计师的法律责任会计师报告会计师职责账户式,账式 ①会计②会计学会计假定,会计假设会计基准,会计基本方法会计变更会计概念会计控制
53 accounting convention 54 accounting corporation 55 accounting cycle 56 accounting data 57 accounting doctrine 58 accounting document 59 accounting elements 60 accounting entity 61 accounting entry 62 accounting equation 63 accounting event 64 accounting exposure 65 accounting firm 66 Accounting Hall of Fame 67 accounting harmonization 68 accounting identity 69 accounting income 70 accounting information 71 accounting information system 72 accounting internationalization 73 accounting journals 74 accounting legislation 75 accounting manual 76 accounting objective 77 accounting period 78 accounting policies 79 accounting postulate 80 accounting practice 81 accounting principle 82 Accounting Principle Board 83 accounting procedures 84 accounting profession 85 accounting rate of return 86 accounting records 87 Accounting Review 88 accounting rules 89 Accounting Series Release 90 accounting service 91 accounting software 92 accounting standard 93 accounting standardization 94 Accounting Standards Board 95 Accounting Standards Committee 96 accounting system 97 accounting technique 98 accounting theory 99 accounting transaction 100 Accounting Trend and Techniques 101 accounting unit 102 accounting valuation 103 accounting year 104 accounts 105 account sales 106 accounts payable 107 accounts receivable 108 accounts receivable aging schedule

常用会计英语词汇

常用会计英语词汇做会计当然要有一些基本的英语知识，下面yjbys 小编整理了一些常用的会计英语词汇，希望能给大家提供一些帮助。

Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office ZF 会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计。

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会计英语专业词汇是指会计从业者必须掌握的专业词汇，是会计从业者的基本功之一。

会计英语专业词汇对会计从业者的日常工作有着重要的作用，它不仅可以帮助会计从业者
准确的理解专业报表和文档，而且可以帮助他们清楚的表达专业知识和思想。

其中常见的会计英语专业词汇有：assets（资产）、liabilities（负债）、equity（权益）、income（收入）、expenses（费用）、cash flow（现金流）、debt（债务）、balance sheet（资产负债表）、profit and loss statement（利润表）、audit（审计）、tax （税收）、accounting（会计）、accounting system（会计系统）、bookkeeping（记账）、budgeting（预算）等等。

此外，会计英语还有一些专有名词，比如amortization（摊销）、accrual（应计）、depreciation（折旧）、capital expenditure（资本支出）、carrying value（账面价值）、cash equivalent（现金等价物）、contribution margin（贡献利润）、deferred revenue
（延期收入）、goodwill（商誉）、inventory（存货）、net asset value（净资产价值）、net income（净收入）等等。

会计英语专业词汇的学习对会计从业者的日常工作有着重要的作用，它不仅可以帮助
会计从业者准确的理解专业报表和文档，而且可以帮助他们清楚的表达专业知识和思想。

因此，会计从业者应积极的学习和掌握会计英语专业词汇，从而提高自身的工作能力。