会计专业英语词汇

financial position财务状况the results of operation经营成果interested users有利益关系的使用者stockholder股东other creditors其他债权人governmental agencies政府机构investment advisors投资顾问prospective investments预期投资generally accepted accounting principles公认会计原则relevance 相关性reliability可靠性subdivision分支internal decision-making内部决策performance report业绩报告cost-benefit data成本-效益数据market shares市场份额internal management reports内部管理报告government regulation政府监管auditing审计managerial accounting管理会计cost accounting成本会计tax accounting税务会计budgetary accounting预算会计governmental and not-for-profit accounting政府及非盈利组织会计human resource accounting人力资源会计social accounting社会会计environmental accounting环境会计international accounting国际会计tax returns纳税申报单tax consequences纳税影响business transactions经济业务multinational 跨国accounting entity会计主体going concern 持续经营measuring unit 计量单位accounting period 会计期间historical cost历史成本objectivity客观性the general practice of financial accounting会计实务financial statements财务报告balance sheet资产负债表income statement利润表the statement of cash flows现金流量表asset 资产liabilities负债owners equity所有者权益accounting equation会计等式current assets流动资产convertibility变现能力marketable securities有价证券fixed assets固定资产plant and equipment厂场设备intangible assets无形资产store fixtures店面装置office equipment办公设备delivery equipment运输设备depreciable assets应折旧的资产long-term assets长期资产original cost原始成本be subtracted from减去book value账面价值legal claims or rights法定要求权patent trademarkfranchise特许经营权copyrightsgoodwill商誉supplies on handnormal operaing cycle正常经营周期prepaid insurance预付保险费accumulated depreciation累计折旧be engaged in 受聘于private accounting私人企业会计public accounting公众会计governmental accounting政府会计wholesaler批发商financial executive财务经理certified public accountant注会creditors equity债权人权益obligation义务accounts payable应付账款trade payables应付账款trade receivables应收账款accrued wages and salaries payable应付职工薪酬sales and excise taxes payable应付销售税和货物税short-term notes payable短期应付票据dividends payable应付股利income or property taxes payable应付所得税或财产税estimated or accrued liabilities应计负债payroll taxes liabilities 应付工薪税revenue收入not due未到期mortgage抵押bonds payable应付债券net asset净资产residual claim剩余要求权discharge偿清single proprietorship独资the partnership合伙capital stock股本retained earnings留存收益undistributed earnings未分配的收入at the owners discretion自由决定board of directors董事会declare a dividend宣布股利dividends payable应付股利accompany作为的附表ending balance 期末余额cost of goods sold销货成本operating expenses营业费用sales returns and allowances销售退回及折让sales discounts销售折扣beginning inventory起初存货ending inventory期末存货purchases returns购货退回allowances 折让discounts from the purchases amount购货折扣intermediate amount居间金额gross profit on sales销售毛利selling expenses销售费用administrative expense管理费用financial expense财务费用interest income利息收益interest expense利息费用financial income 财务收益extraordinary items非常项目transaction交易event事项operating results经营成果complementary relationship互补关系accrual basis权责发生制cash basis收付实现制transportation in购货运费transportation out销货运费sales salaries expense销售人员薪金advertising expense广告费depreciation expense折旧费insurance expense保险费rent expense租金office salaries expense办事人员薪金utilities expense公用事业费用supplies expense物料（低值易耗品费用）net purchasesnet lossgross salesnet salescost of goods available for saleshort-term liquidity短期偿债能力short-term obligation短期负债working capital营运资本long-term notes or bonds长期票据或债券stipulated 规定的current ratio流动比率meet偿rule of thumb经验规律marketable securities有价证券quick ratio速动比率inventory turnover存货周转率cost of goods sold销货成本appraisal评估trade accounts receivable应收账款average collection period平均收账期net credit period赊销清付期overstatement虚增understatement虚减double-entry bookkeeping system复式簿记系统twofold双重的source document原始凭证check stub支票存根a set of journals一套日记账records of original entry原始记录簿chronological order 时序journalize做分录transcribe抄录post to the ledger过入分类账a chart of accounts会计科目表income summary收益汇总control account控制账户subsidiary ledgers明细分类账under this approach在这样的处理下perpetual inventory system永续盘存制periodic inventory system定期盘存制normal balance正常余额debit 借credit贷two-column account两栏式账户manually maintained bookkeeping system手工操作的账簿系统amount column 金额栏memoranda摘要posting reference过账记号running balance逐笔结计余额式three-column account三栏式overdraw透支special journal特种日记账general journal普通日记账sales journal 销货日记账cash receipts journal现金收入日记账invoice register发票登记簿purchases journal购买日记账cash disbursement journal现金付出日记账sales on credit term赊销division of labor分工tabular arrangement表列式安排aggregate合计的savings节约accounting cycle会计循环adjust 调整close 结清operating period经营期间interval时间间隔calendar-year日历年度fiscal year财务年度credit term 赊账条件billed price发票价格cash discounts现金折扣prepaid 预付运费collect货到收运费remit汇款F.O.B.destination到达站交货F.O.B.shipping point发运站交货invoice发票cash on delivery付款提货freight collect货到收运费check 支票invoice register发票登记簿credit memo贷项通知单supplies on hand在用物料用品carrier运输业者realty agency房地产经纪人purchase requisition请购单forward转递，已转发reorder point再订货点purchasing department购货部门purchase order订货单price list价目表quotation行情表suppliers catalogs供应商商品目录vendor卖主description规格sales invoice销货发票purchase invoice购货发票sample样本receiving department收货部门receiving report收货报告supporting document附属凭证enter编制adjusting procedure调整程序accrual accouting 权责发生制trial balance 试算平衡表align 调整apportion 分摊accrue计提outlay支出insurance premium保险费unearned subscription revenue预收订费subscription revenue订费收入accrued revenue应计收入service fees earned服务费收入periodic inventory system定期盘存制income summary account 收益汇总账户deferred credit递延贷项merchandise inventory adjustment存货调整service enterprises服务业企业income tax benefits所得税利益distort歪曲worksheet工作底表account balances账户余额extend把数字转入另一栏，算出的总金额income statement forthe balance sheet on foregoing前述的statement of owners equity 业主权益表statement of retained earnings留存收益表beginning balance 期初余额ending balance期末余额capital contributions资本投入general ledger总分类账interim financial statement中期财务报表closing procedures结账程序account title 账户会计科目interim mechanical check中间性的手工操作检查compensating 抵消的out of balance不平衡reversing entries转回分录expedient权宜的做法 automated data processing自动化数据处理classification and sorting 分类整理storage存储manual filing 手工归档retrieval追溯summarization汇总key-driven equipment键盘式装置设备adding machine加法机calculator计算器bookkeeping machine簿记机auxiliary equipment辅助设备punched card穿孔卡paper tape output纸带输出electronic data processing system电子数据处理系统human intervention人为干预peripheral equipment边缘设备datapreparation数据准备input 输入output输出money order汇票bank deposit银行存款IOU借据postdated check远期支票NSF not sufficient fund存款不足misappropriation挪用disclose揭露imprest定额预付的furnish提供bank statement银行对账单bank reconciliation银行往来调节表expenditure开支imprest basis定额预付制replenishment补充petty cash零用现金irregularity不正当行为internal control内控cash in bank银行存款operational efficiency经营效率prescribed managerial policy规定的管理方针accounting control会计控制administrative control管理控制be conversant with 熟悉competent personnel称职的人员assignment of responsibility分派责任division of work职能分工custodianship 保管工作rotation of personnel换岗external auditing=independent auditing外部审计internal auditing内部审计physical protection实物保护submit提交advice slips通知单outstanding checks未兑付的支票deposit存款service and collection charges服务费和托收管理费drafts汇票clear 结清bring to light揭露adjusting entries调整分录bring into agreement with reclassification重新分类miscellaneous expense杂项费用error correction 差错订正list of checks支票目录debit memo 借项通知单returned item 退回项目cumulative balances累计余额code letters代号字母legend说明endorsement背书postdated check过期支票voucher system 应付凭单制authorization授权verification验证credit term赊账条件footing总额extension算出或转来的金额original copy正本voucher register应付凭单登记簿purchase journal购买日记账pay for cash 付现on account赊账in sequence依次unpaid （paid）vouchers file未（已）付款凭单档案standing will信誉payee收款人check number支票号数payment date付款日期appropriate columns相应栏次open未清偿vouchers payable column应付凭单栏sundry items其他项目receiving report收货报告custody保管securities有价证券receiving department收货部门losses from uncollectible account坏账损失uncollectible accounts expense坏账费用loss from doubted accounts坏账损失bad debts expenserecognize确认direct write-off method直接销账法bad account坏账allowance method备抵法realizable可实现的be introduced into by通过入账due consideration适当的考虑sales activity销售业务economic conditions经济情况planned changes计划变动credit policy赊账方针credit sales for the period 当期的赊销额the amount of accounts receivable at the close of the period 期末应收账款余额provide for 计提expected losses预计损失uncollectible accounts expense坏账费用allowance for uncollectible accounts备抵坏账residual剩余的aging schedule账龄分析表strata 层，级advance预付款affiliated company关联公司subsidiary 子公司semipermanent中长期的caption类sundry accrual其他应计项目principal主要的promissory note本票open account往来账户on demand票据即期支付at a fixed and determinable future time sign 签发maker出票人