会计专业英语词汇一览.doc

会计专业英语词汇一览有些院校的复试，会涉及到专业英语的考察。即使不能够流利的与老师交谈，也要做到大致翻译出一段专业文献。专业领域的内容，会涉及很多专业词汇。友课教育按照报表、资产、负债和所有者权益这4类，给同学们整理了一些专业名词。报表类丨Report Forms资产负债表statement of financial position利润表statement of profit or loss现金流量表statement of cash flow所有者权益变动表statement of changes in equity期初余额opening balance期末余额closing balance记账本位币币种local reporting currency审核人verifier填表人preparer资产类丨Assets货币资金Cash and cash equivalents应收股利Dividend receivable现金Cash应收利息Interest receivable银行存款Cash in bank应收账款Account receivable短期投资Short-term investments库存资产Inventories应收款Account receivable原材料Raw materials应收票据Note receivable包装物Wrappage固定资产Fixed assets商业承兑汇票Trade acceptance累计折旧Accumulated depreciation坏账准备bad debt provision在建工程Construction-in-process材料成本差异Materials cost variance无形资产Intangible assets库存商品Finished goods专利权Patents长期股权投资Long-term investment on stocks著作权Copyrights股票投资Investment on stocks商誉Goodwill减值准备Depreciation reserves土地使用权Tenure固定资产Fixed assets商标权Trademarks,Trade names累计折旧Accumulated depreciation负债类丨Liability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预提费用Drawing expense in advance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一年内到期的长期应付Long-term account payable due within one year递延税款Deferral taxes所有者权益类丨OwnersEquity实收资本Paicl-up capital实收股本Paid-up stock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储备基金Reserve fund本年利润Current year profits提取法定盈余公积Withdrawal legal surplus应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal oth