财务会计单词表汇编

VOCABULARYaccount. n. 帐，帐户；帐单。 vi. 说明；计价。accounting n. 会计；会计学。accountant. n. 会计师；会计人员。record-keeping n. 记录，记账。certify. vi. 证明；执业。summarize vi 汇总；概括。transaction. n. 交易，事项，会计事项，经济业务。finance. n 财政；金融；筹资；融通资金；财务，理财。 vi. 筹资；融通资金。evaluation. n. 评价，评估。auditing. n 审计；审计学。review. vi & n 检查；回顾；评论。measure n 量度；量具；措施。 vi. 计量。process n. 步骤；工序；过程 v. 处理；加工。assumption n. 假设，假定。accounting entity 会计实体。sole proprietorship 独资。partnership n 合伙。corporation n 股份公司。going concern 继续经营。liquidate vi 清理（破产地企业）；清偿；清除。.money measurement 货币计量。inflation n通货膨胀。deflation n 通货紧缩。accounting period 会计期间。financial statement 财务报表historical cost 历史成本。objectivity n 客观性invoices n 发票；发货单。physical count 实地计数。bias-free evidence 无偏见的证据。materiality n 重要性。conservation n 稳健性，谨慎性。consistency n 一致性，一贯性。full disclosure 充分披露matching n 配比性，配合性。element n 要素。assets n 资产，财产。liability n 负债，债务；责任。owners equity 业务权益，所有者权益。revenue n 营业收入。expenses n 费用，支出。net earnings 净收益，净盈利。Ledger n 分类帐Double-entry n 复式记录Entry n 分录，记录；入场；通道Trial balance 试算表Multinational Corporation. 跨国公司 Manual accounting 手工会计Cash n 现金 ， vt兑现Notes receivable 应收票据Accrued fees receivable 应收应计费用Supplies on hand 手头物料用品Prepaid rent 预付租金Prepaid insurance 预付保险Accumulated depreciation 累计折旧Plant and equipment 厂场资产及设备Accounts payable 应付帐款Unearned fees 已收未获的收入Mortgage payable 应付抵押款Withdrawals n 提款；撤消；收回Income summary 收益汇总Service fees earned 已获服务费收入Utility expenses 公用事业费（如水电费）Wage n （月）工资；报应，报答Salary n （季或年）薪水；v 给发薪Renaissance n 文艺复兴，文艺复兴时期Duality n. 两重性，二元性Offset n. & v抵消，补偿Balance n余额；平衡 v（用天平）称；对比，比较；使平衡、均等 vi 平衡，均等Abbreviate v 缩写，简略；缩短；节略Debit n 借方，计入借方的款项 v将计入借方Credit n贷，贷方，计入贷方的款项；信任；信誉；称赞；信用，赊欠；（银行中的）存款，债权；（美国学校中的）学历 v 将计入贷方；相信；把归于Investment n 投资accounting cycle 会计循环raw material 原材料finish product 产成品，制成品source documents 原始凭证journal n 日记账；杂志；报纸；日记；议事录work sheet 工作底稿chronological adj. 按照年月顺序的journalizing 编制分录disbursement n 支出merchandise n 商品；货物。v, 经商acquisition n 取得withdrawals n 提取；退股；退伙advertising fees earned 以获广告费收入net income 净收益contra accounts 备抵账户balance sheet 资产负债表 income statement 收益表temporary accounts 临时账户income summary 收益汇总retained earnings 留存收益，留置收益no corporate 非股份有限公司sales discounts 销货折扣purchases discounts 购货折扣 purchases returns and allowances 购货退回与折让gross margin 毛利merchandise n. 商品、货物 vi. 经商 v. 买卖、推销discount n. 折扣 v. 打折出售，将（票据）贴现 vi. 贴现allowance n. 津贴、补助费；折扣、折让；备抵、准备；减免FOB destination 目的地交货FOB shipping point 起运点交货transportation in 购货运费transportation out 销货运费cost of goods sold 已售商品成本periodic inventory system 定期盘存制（实地盘存制）perpetual inventory system 永续盘存制（账面盘存制）inventory n. 存货，财产目录，存货盘存 v. 为编制财产目录money order 汇票、邮票 IOU n 借据（由I owe you 的读音缩略转义而成）posted check 远期支票NSF 存款不足cash on hand 库存现金cash in bank 银行存款petty cash 零用现金sinking fund 偿债基金bank reconciliation 银行往来调节表bank statement 银行对账单， 银行结单outstanding check 未兑现支票miscellaneous expense 杂项费用imprest petty cash fund 定额备用金uncollectible accounts 坏账allowance for uncollectible accounts 坏账准备、备抵坏账write-off 冲销；减记；销记aging schedule 账龄分析表proceeds n 实得款项，收入，收款principal n 本金maturity value 到期值promissory notes 本票，期票dishonored notes 拒付票据contingent liability 或有负债accrued interest receivable 应计应收利息numerator n 分子denominator n 分母raw materials 原材料specific identification 个别认定法weighted-average 加权平均法first-in first-out 先进先出法last-in first-out 后进先出法lower of cost or market 成本与市价孰低法deterioration n 恶化 变质obsolescence n 废弃write-down 减记（账面价值）至replacement cost 重置成本net realizable value 净实现价值disposed n 清理item-by-item method 逐项比较法loss due to market decline of inventory 存货跌价损失allowance for loss due to market decline of inventory 存货跌价准备retail method 零售价法gross profit method 毛利率法short-term investment 短期投资marketable securities 有价证券gain (loss) on sale of investment 出售投资利得（或利失）loss on decline in short-term investment 短期投资跌价损失allowance to reduce short-term investment to market 短期投资减至市价备抵cost method 成本法 equity method 权益法portfolio n 有价证券组合，投资搭配；公文包；部长职务unrealized loss on long-term investment 长期投资未实现损失consolidate v 合并；巩固dividend income 股利收入common stock 普通股corporate bond 公司债券amortization n 摊销premium n 溢价；保险费；贴水；佣金brokers commission 经纪人佣金interest earned 已获利息收入offset v 抵消，冲减，弥补effective interest rate 实际利率face interest rate 票面利率carrying value 账面价值rate of return 回收率；报酬率；利润率Plant assets 厂场设备fixture n 装置，装修；固定物furniture n 器具；家具depreciation n 折旧depletion n 折耗intangible assets 无形资产natural resource 自然资源patent n 专利权； a 专利物 v 批准专利，取得的专利copyright n 版权leasehold n 租赁权，租赁物，租约；a 租来的franchise n 特许权，专营权；v 给以特权trademark n 商标；v 给标上商标goodwill n 商誉amortization n 摊销sum-of-years-digits method 年数总和法double-declining-balance method 双倍余额递减法group depreciation 分类折旧discard v & n 丢掉，报废trade-in 贴旧换新payroll n 工薪， 工薪支付总额discount on notes payable 应付票据折价excise tax 货物税，营业税，消费税deferred revenue 递延收入 special-order firm 根据定单组织生产的企业absorb v 吸收，合并，分配product warranty liability 产品保修负债vacation pay liability 休假津贴负债contingent liability 或有负债credit guarantee 信用担保lawsuit 法律诉讼income tax 所得税compensation n报酬，补偿，赔偿金withhold v 扣款，扣缴be liable to 对负担fair labor standards act 公允劳动标准法federal income contributions act 联邦保险特别税法wage bracket 工资级别pension 养老金，退休金，抚恤金exemption 豁免，免税payroll register 工资表life-insurance 人寿保险Stock n 股票，股份；存货Dilute v 冲淡，稀释，摊薄Bond indenture 债券契约Secured bonds 担保债券Term bonds 定期债券Serial bonds 分期还本债券Registered bonds 记名式债券Coupon bonds 附息票债券Present value 现值Annuity n 年金Effective interest method 实际利率法Retirement n 退休；退服；收回Conversion n 折换，调换，转换Common stock 普通股Provision n 准备，备付，备抵Paid-in capital in excess of par value 超面值缴入股本Bond sinking funds 偿债基金 Mortgage v 抵押，n 抵押权；抵押（贷款，债券）Real property 不动产，房地产Installment n 分期付款，分期收款Operating lease 经营性Capital lease 资本性租赁，融资租赁Pension n 养老金，退休金，抚恤金 dissolve v 解散mutual agency 互为代理unlimited liability 有限责任furniture and displays 器具与陈列物品stockholder n 股东contributed capital 实缴股本legal entity 法人，合法组织transferability 可转移性capital-raising capability 筹资能力authorized stock 额定股份，额定股本issued stock 已发行股票outstanding stock 外发股票treasury stock 库藏股preferred stock 优先股par an no-par value stock 面值与无面值股票connotation n 涵义，内涵legal capital 法定资本capital stock 股本broad of directors 董事会stated value 设定价值organization costs 开办费 subscription n 认股，认股缴款 capital stock subscribed 已认股本stock dividend 股票股利distributable 应分配stock split 股利分割appropriation n 拨给，拨用the state of changes in financial position