会计CIMA英文词汇总结.doc

Chapter 1Asset 资产Liability 负债Capital/ owners equity 资本/权益资本Balance Sheet 资产负债表Debtor债务人Creditor 债权人Accounting equation 会计恒等式Chapter 2Double entry system复式记账系统Account 账户Debit 借方Credit贷方Narrative 描述Chapter 3Returns inwards/ sales returns 销货退回Returns outwards/ purchases returns 购货退回Purchases 购货Sales 销货Chapter 4Revenues收入Expenses费用Supplies 办公用品Utilities 公用设施使用费Drawings提款Profit利润Loss损失Chapter 5Balance account 账户结余Close off结账Balance carried down 余额转下Balance brought down 余额承上Debit balance 借方余额Cerdit balance 贷方余额Running balance逐笔结计余额Trial balance余额试算平衡Normal balance 正常余额Chapter 6Gross profit 毛利润Net profit净利润Trading account商品交易账户Profit and loss account 损益账户Stocktaking库存盘点Cost of goods sold销货成本Chapter 7Fixed assets 固定资产Current assets流动资产Descending order of permanence 存续时间降序排列Increasing order of liquidity 流动性增强顺序排列Long-term liabilities 长期负债Current liabilities 流动负债Net current asset净流动资产Working capital营运资本Chapter 8Final accounts/ fiancial statement 财务报表Turnover 营业额Carriage运费Carriage inwards购货运费Carriage outwardsa 销货运费Horizontal presentation 水平列示Vertical format垂直列示格式Net current assets 净流动资产Working capital营运资本Openting stock 期初库存Closing stock期末库存Chapter 9Ledger账簿Sales/ debtorsledger销售账簿/应收账簿Purchases/creditors ledger 购货账簿/应付账簿Cash book现金账簿General/ normal ledger 总账Private ledger 私人分类账Book of original entry 原始账簿Source documents 原始凭证Sales day book / sales journal 销售日记账Purchases day book/ purchases journal购货日记账Returns inwards day book 销货退回日记账Returns outwards day book 购货退回日记账General journal 日记账Posting 过账Real accounts 实物资产账户Personal accounts 个人往来账户Nominal accounts 名义账户Chapter 10Debit cards借记卡Automic tellers machines 自动取款机Current account 活期账户Deposit account定期存款账户Cheque支票Paying-in slips存款通知单 进账单Counterfoil 存根Overdraft透支Darwer出票人Payer付款人Payee收款人Drawee受票人Crossed cheque划线支票Uncrossed cheque 不划线支票Credit transfer 贷方转入Standing order 定期定额支付命令Direct debit直接付款Interest receivable 利息收入Interest payable利息支出Bank charges银行手续费Chapter 11Two-column cash book 两栏现金账Contra entry对销分录Bank overdraft银行透支Cash discount 现金折扣Discount allowed 销货折扣Discount received购货折扣Three-column cash book 三栏现金账Chapter 12Unique 唯一的Invoice 发票Sales invoice 销售发票Purchases invoice购货发票Trade discounts销售折扣、商业折扣Chapter 13Credit note 贷记单Debit note借记单Returns inwards day book/Sales returns day book 销售退回日记账Returns outwards day book/Purchases returns day book 购货退回日记账Chapter 14The Journal/ General Journal/ Journal proper 日记账Fraud欺骗、作弊Write off勾销、注销Bad debts坏账Chapter 15Petty cash book 小额现金账簿The imprest system 定额备用金制度Float周转零款Voucher凭证Petty cash voucher 零用现金凭单Analytical petty cash book分栏明细零用现金簿Chapter 16Extract摘录、提取Accrual应计Prepayment预付Outstanding未支付的Expense accrual/ accrued expense 应计费用Expense prepayment/ prepaid expense 预付费用Income accrual /accrual income应计收入Income prepaymen / prepayment income预付收入Tenant 承租人Chapter 17Depreciation折旧Physical deterioration 物质磨损Straight-line method/ Fixed Instalment Method 直线折旧法Reducing balance method./ Diminishing Balance Method 余额递减法Disposal value残值Net book value 净账面价值Provision for Depreciaton Account/累计折旧账户aggregate depreciation/ accumulated depreciation 累计折旧Chapter 18Bad debts 坏账Reinstated 恢复Bad Debts Recovered Accout转回坏账Chapter 19Reconciliation对账Bank Reconciliation Statement 银行对账单Timing differences 时间性差异Unpresented cheque未兑现支票Late logement / bank logements not yet credited 未存入Update更新Dishonoured cheques拒付支票、退票Stale失效Chapter 20Capital expenditure 资本性支出Renvenue expenditure 收益性支出Installation cost 安装成本Overstate夸张、夸大Understate 低估、少计Chapter 21Errors of omission 遗漏错误Errors of Commision 指代对象错误Errors of Pinciple准则性错误Errors of Entries 分录借贷方向计反Errors of Original Entry数量错误Compensating Errors 抵消式错误Casting合计Overcast合计数大于实际数值Undercast 合计数小于实际数值Transposition Error调换位置错误Chapter 22Control accounts 控制账户Tally with与一致Memorand