会计专业英语词汇.xls

第 1 页 共 45 页 8 点击朗诵外语 需要启用宏后才能使用朗诵功能 启用方法 先启用编辑 然后启用宏内容 2003版启用方法如下 工具 宏 安全性 低或中 重启文档 启用宏 不会启用宏 点击查看帮助 1会计专业英语词汇 会计专业英语词汇会计专业英语词汇 会计专业英语词汇 会计 accounting 会计职能 accounting function 会计核算 financial accounting 会计控制 accounting control 会计学科 accounting science 第 2 页 共 45 页 会计职业 accounting profession 非营利组织会计 non profit organization accounting 企业会计 enterprise accounting 财务会计 financial accounting 成本会计 cost accounting 管理会计 management accounting 第 3 页 共 45 页 税务会计 tax accounting 审计 audit 电算化会计 computerized accounting 2 会计信息 accounting information 会计目标 accounting objective 企业会计准则 accounting criteria for enterprises 第 4 页 共 45 页 存货会计准则 inventory accounting 长期股权投资会计准则 accounting standards long term equity investment 投资性房地产会计准则 investment property accounting standards 固定资产会计准则 fixed assets accounting standards 生物资产会计准则 biological assets accounting standards 无形资产会计准则 intangible assets accounting standards 第 5 页 共 45 页 非货币性资产交换会计准则 of non monetary assets the exchange of accounting standards 资产减值会计准则 impairment of assets accounting standards 职工薪酬会计准则 staff salaries accounting standards 企业年金基金会计准则 enterprise annuity fund accounting standards 股份支付会计准则 share based payment accounting standard 债务重组会计准则 3 debt restructuring accounting standards 第 6 页 共 45 页 或有事项会计准则 or a matter of accounting principles 收入会计准则 revenue accounting standards 建造合同会计准则 construction contracts accounting standards 政府补助会计准则 accounting for government grants guidelines 借款费用会计准则 borrowing costs accounting standards 所得税会计准则 income tax accounting standards 第 7 页 共 45 页 外币折算会计准则 foreign currency translation accounting standards 企业合并会计准则 business combinations accounting standards 租赁会计准则 lease accounting standards 金融工具确认和计量会计准则 recognition and measurement of financial instruments accounting standards 金融资产转移会计准则 the transfer of financial assets accounting rules 套期保值会计准则 hedge accounting 第 8 页 共 45 页 原保险合同会计准则 of the original insurance contracts accounting standard 再保险合同会计准则 re insurance contracts accounting standard 4石油天然气开采会计准则 oil and gas accounting standards 会计政策 会计估计变更和差错更正会计准则 accounting policies changes in accounting estimates and corrections of errors accounting standards 资产负债表日后事项会计准则 the balance sheet date accounting standards 财务报表列报会计准则 第 9 页 共 45 页 accounting standards financial statements reported 现金流量表会计准则 cash flow accounting standards 中期财务报告会计准则 interim financial reporting accounting standards 合并财务报表会计准则 the consolidated financial statements of accounting standards 每股收益会计准则 earnings per share accounting standards 分部报告会计准则 segment reporting accounting standards 关联方披露会计准则 第 10 页 共 45 页 related party disclosures accounting standards 金融工具列报会计准则 presentation of financial instruments accounting standards 首次执行企业会计准则 presentation of financial instruments accounting standards 会计的基本前提 accounting concepts 会计主体 accounting entity 持续经营 5 going concern 会计分期 第 11 页 共 45 页 accounting period 会计年度 financial year 货币计量 money measurement 权责发生制 accrual basis 收付实现制 cash basis of accounting 会计信息质量要求 quality of accounting information 可靠性 第 12 页 共 45 页 reliability 相关性 relevance 可理解性 understandability 可比性 comparability 实质重于形式 substance over form 重要性 materiality 谨慎性 第 13 页 共 45 页 prudence 及时性 timeliness 6会计确认 accounting recognition 会计计量 accounting measurement 会计记录 accounting record 会计报告 accounting report 第 14 页 共 45 页 设置账户 setting up accounts 复式记帐 double entry accounting 填制与审核会计凭证 fill in and audit the accounting documents 借贷记账法 debit credit bookkeeping 登记账簿 registering accounting books 成本计算 cost calculation 第 15 页 共 45 页 财产清查与编制财务报告 property Inventory and preparation of financial reports 会计要素 elements of accounting 资产 assets 流动资产 current assets 库存现金 cash in treasury 7 银行存款 bank deposit 第 16 页 共 45 页 其他货币资金 funds in other currencies 交易性金融资产 trading financial assets 应收票据 notes receivable 应收账款 accounts receivables 预付账款 prepayment 应收股利 dividends receivable 第 17 页 共 45 页 应收利息 interest receivable 其他应收款 other receivables 坏账准备 for bad debts 材料采购 material procurement 在途物资 goods in transit 原材料 raw 第 18 页 共 45 页 材料成本差异 material cost variance 库存商品 8 inventory 存货跌价准备 decline in value of inventories 非流动资产 non current assets 可供出售金融资产 available for sale financial assets 持有至到期投资 held to maturity investments 第 19 页 共 45 页 持有至到期投资减值准备 impairment of held to maturity investments 长期股权投资 long term equity investments 长期股权投资减值准备 impairment of long term equity investments 投资性房地产 investment in real estate 长期应收款 long term receivables 固定资产 fixed assets 第 20 页 共 45 页 固定资产减值准备 impairment of fixed assets 累计折旧 accumulated depreciation 在建工程 construction in progress 工程物资 engineering materials 9固定资产清理 clean up of fixed assets 无形资产 intangibles 第 21 页 共 45 页 累计摊销 accumulated amortization 无形资产减值准备 impairment of intangible assets 长期待摊费用 the long term deferred expenses 递延所得税资产 deferred tax assets 负债 liabilities 流动负债 current liabilities 第 22 页 共 45 页 短期借款 short term borrowings 交易性金融负债 trading financial liabilities 应付票据 notes payable 应付账款 payables 预收账款 receipts in advance 应付职工薪酬 meet the staff salaries 第 23 页 共 45 页 应交税费 应交增值税 销项税额 tax payable payable VAT output tax 10 应交税费 应交增值税 进项税额 tax payable payable value added tax VAT 应付利息 interest payable 应付股利 dividends payable 其他应付款 other payables 非流动负债 non current liability 第 24 页 共 45 页 长期借款 long term borrowings 应付债券 to cope with debt 长期应付款 long term payables 未确认融资费用 finance charges are not recognized 预计负债 estimated liabilities 递延所得税负债 deferred income tax liabilities 第 25 页 共 45 页 所有者权益 owners equity 实收资本 paid in capital 股本 equity 本年利润 11 current year profits 利润分配 profit distribution 资本公积 capital reserve 第 26 页 共 45 页 提取法定盈余公积 withdrawal legal surplus 提取任意盈余公积 withdrawal free surplus reserves 资本 或股本 溢价 capital or equity premium 其他资本公积 other capital reserve 盈余公积 surplus reserves 法定盈余公积 legal surplus 第 27 页 共 45 页 任意盈余公积 free surplus reserves 生产成本 production cost 制造费用 manufacturing expenses 劳务成本 labor Cost 研发支出 资本化支出 expenditures Capital expenditures of 研发支出 费用化支出 expenditures the cost of expenses 第 28 页 共 45 页 12工程施工 construction 工程结算 project settlement 收入 revenue 费用 expense 利润 profit 主营业务收入 第 29 页 共 45 页 prime operating revenue 其他业务收入 other operating revenue 营业外收入 non operating income 主营业务成本 operating costs 营业税金及附加 tax and associate charge 营业外支出 non business expenditure 其他业务成本 第 30 页 共 45 页 other business expense 财务费用 finance charge 销售费用 selling expenses 管理费用 overhead 13 资产减值损失 impairment losses 所得税费用 tax fees 投资收益 第 31 页 共 45 页 investment income 会计等式 accounting formula 会计事项 accounting transaction 会计科目 accounting subjects 总分类账 general ledger 总日记账 general journal 日记账 第 32 页 共 45 页 journal entries 银行承兑汇票 bank acceptance 商业承兑汇票 trade acceptance 外埠存款 other city Cash in bank 银行本票 cashier s check 银行汇票 bank draft 信用卡 第 33 页 共 45 页 14 credit card 信用证保证金 l c guarantee deposits 存出投资款 refundable deposits 待处理财产损溢 wait deal assets loss or income 未分配利润 undistributed profit 试算平衡表 working trial balance 期末账项调整 第 34 页 共 45 页 final accounts adjustments 会计凭证 accounting documents 原始凭证 original evidences 一次凭证 single record document 汇总原始凭证 summary of the original documents 记账凭证 account voucher 收款凭证 第 35 页 共 45 页 receipt voucher 付款凭证 payment voucher 转账凭证 transfer certificate 15科目汇总表 categorized accounts summary 盘存账户 inventory account 资本账户 capital account 第 36 页 共 45 页 结算账户 settlement account 调整账户 adjustment account 集合分配账户 set allocation account 成本计算账户 costing account 跨期摊配账户 spread with account for inter period 汇转账户 exchange transfer accounts 第 37 页 共 45 页 财务成果账户 financial results account 计价对比账户 accounts denominated in contrast 暂记账户 suspense accounts 会计账簿 accounting books 日记账 journal 总分类账簿 general ledger 16 第 38 页 共 45 页 明细分类账簿 detail ledger 备查账簿 reference books 错账更正方法 error correction method accounts 划线更正法 correction by drawing a st