会计专业英语词汇

1、精品文档一会计与环境Accounting period会计期Accounting process会计程序Accounting会计，会计学Accrual basis权责发生制Annual report年度报告Audit 审计Auditing 审计，审计学Balance sheet资产负债表Budgeting 预算Cash and cash equivalents现金及现金等价物Cash basis现金收付制Cash flow statement现金流量表Certified public accountant注册会计师Corporation公司Cost accounting成本会计Economic

2、 entity经济实力Financial accounting财务会计Forecast 预测General purpose financial statements通用财务报表Generally accepted accounting principles一般公认会计准则Going concern持续经营Income statement利润表Internal auditing内部审计International Accounting Standard Board国际会计准则理事会Managerial （ management） accounting管理会计(monetary) unit of m

3、easurement货币计量Not-for-profits非营利组织Partnership合伙Performance业绩Prospectus招股说明书Sole proprietorship独资企业Stewardship（ accountability） of management管理当局的受托责任二会计概念与原则Asset 资产Balance between benefit and cost权衡成本效益comparability可比性completeness完整性confirmatory role确证作用Current cost现行成本Equity 权益Expense 费用Faithful r

4、epresentation如实反映Framework forthePreparationand Presentation ofFinancial Statements编报财务报表的框架Gain 利得Historical cost历史成本Income 收益Income tax所得税Inventory存货Liability负债Loss 损失Lower of cost and net realizable value成本与可变现净值孰低法Materiality重要性Neutrality中立性Non-monetary assets非货币性资产Predictive role预测作用Present val

5、ue现值Prudence (conservatism,)谨慎Realizable (settlement) value可变现价值Receivable应收帐款Reliability可靠性Revenue 收入Segment 企业分部Substance over form实质重于形式Timeliness及时性Understandability可理解性三财务报表Account form账户式Account payable 应付账款Accrued liability应计负债Administrative expense管理费用Amortization摊销Available-for-sale securit

6、y可供出售证券Bond 债券Borrowing借款Comprehensive income综合收益Cost of sales销售成本Current asset流动资产Current item流动性项目Current liability流动负债(capital) reserve（资本）公积Depreciation折旧。1 欢迎下载精品文档Direct method直接法Allowance for doubtful accounts坏账准备Discontinued operation终止营业Cash dividend现金股利Distribution cost销售费用Closing entry结账分

7、录Equity method权益法Common stock普通股Finance cost财务费用Contra account抵减账户Financing activities筹资活动Credit贷项，信贷Finished good产生品Debit借项，借方Foreign currency translation adjustment外币折Deferral递延算差额Deferred expense递延费用Goodwill商誉Deferred revenue递延收入Indirect method间接法Depreciation折旧Intangible asset无形资产Dividend股利Invent

8、ory存货Double-entry bookkeeping system复式记账Investing activities投资活动Entry分录Investment投资Income Summary account本年利润账户Mortgage抵押借款Journal日记账Multiple-step from多步式Ledger分类账Non-current asset非流动资产Par value面值Notes payable应付账款Permanent account永久性账户Operating activities投资活动Post过账Operating cycle营业周期Post-closing tra

9、il balance结账后试算平衡Prepaid expense预付费用Sales discount销售折扣Property plant and equipment固定资产Sales returns and allowance销售退回与折让Raw material原材料Salvage value残值Receivable应收账款Temporary account暂时性账户Report form报告式Trail balance失算平衡表Retained earnings留存收益T-account T 型账户Share capital股本Unearned revenue预计收入Short-term

10、investment短期投资Valuation adjustments计价调整Single-step form单步式五流动资产Taxes payable应交税金Administrative overhead管理间接费用Treasury bill一年以内短期国债Aging receivable应收账款账龄分析Treasury note五年以内中期国债Average cost平均成本法Wages payable应付工资Bad debt坏账Work in progress在产品Bank reconciliation银行存款余额调节表四会计循环Bank statement银行对账单Account账户C

11、ash book现金账Accounting equation会计等式Cash equivalents现金等价物Accrual应计Cash on hand库存现金Accrued asset应计资产Cash short and over现金尾差，现金短溢Accrued liability应计负债Cost flow assumption成本流转假设Accumulated depreciation累计折旧Count盘存Adjusted trail balance调整后的试算平衡表Demand deposit活期存款Adjusting entry调整分录Deposit in transit在途存款。2

12、欢迎下载精品文档Deposit to guarantee contract performance合同履行保证金Direct labor直接人工Direct material直接材料Dividend receivable应收股利Equity investment权益投资Finished goods产生品First-in first-out先进先出法Fixed production overhead固定制造费用Import duty进口税金Interest receivable应收利息IOU 借据Last-in last-out后进先出法Lower of cost and net realiza

13、ble value成本与可变现净值孰低法Maturity date到期日Moving or cumulative weighted average移动加权平均Net realizable value可变现净值Notes receivable应收票据Overdraft 银行透支Overtime premium加班津贴Past due 过期Periodic system定期盘存制Perpetual system永续盘存制Petty cash fund备用金Prudence concept谨慎性原则Raw material原材料Rebate 回扣Redeemable preference share

14、s可赎回优先股Retail method零售价法Reverse 转回Selling cost销售费用Specific identification个别认定法Standard cost标准成本Subsidiary record明细记录Supplies 无聊，价值较低的材料Trade discount商业折扣Trade receivable应收账款Variable production overhead可变制造费用Work in progress在产品Write down 减记六投资，固定资产与无形资产Amortize摊销Amortize cost摊余成本Arms length transacti

15、on公平交易Available-for-sale investments可供出售投资Capitalize资本化Carrying amount账面价值Consolidated financial statements合并财务报表Control控制Depreciable amount应计折旧额Derecognize终止确认Effective interest rate method实际利率法Equity method 权益法Estimated residual value预计残值Fair value公允价值Financial asset金融资产Financial instrument金融工具Fix

16、ed or float interest rate固定或浮动利率Held on freehold拥有所有权Held on leasehold又有使用权Held-to-maturity investments持有至到期投资Identifiable可辨认Impairment减值Internally generated自创Investee被投资方Investment income投资收益Investment property投资性房地产Knowledgeable willing parties熟悉情况，自愿的双方Ordinary shares普通股Parent company 母公司Physical

17、 substance实物形态Quoted market price市场报价Recoverable amount可回收金额Reducing balance method余额递减折旧法Research and development costs研究和开发支出Revaluation surplus重估增值Evaluation重估Significant重大影响Straight-line-method直线法或年限平均法Subsidiary company子公司Sum-of-the-year digits method年数综合法Surplus cash现金盈余Write off注销 记为费用七负债Adju

18、nct account附属账户。3 欢迎下载精品文档At par 平价Cumulative积累（优先股）Bonus 奖金Declaration date股利宣告日Book value(carrying value)账面价值Fair market value公允市价Callable bonds可提前赎回债券Legal capital法定资本Cash discount现金折扣Limited liability有限责任Cash dividend现金股利Liquidate清算Compound instrument混合股利Par value method面值法Deferred revenue递延收入Pa

19、r value面值Discount rate折现率Participation参加（优先股）Discount折价Payment date 股利支付日Face value面值Securities Law证券法Good & Service Tax(GST)货物和劳务税Shareholders or stockholders股东Gross price method总价法Shares outstanding流通在外的股份Income tax所得税Stock dividend股票股利Indirect taxation间接课税Stock dividend distributable应付股票股利Ins

20、tallment分期Stock option股票期权Interest-bearing带息，附息Stock split股票分割Leverage杠杆Treasury stock库存股Lien 留置权，质权九 . 经营成果Mortgage bonds抵押债券Associating cause and effect因果关系配比Net price method净价法Cash discount现金折扣Notes payable应付票据Commission销售佣金Payroll tax工资薪金税Consideration对价Premium 溢价Cost of sales销售成本Provision准备Deal

21、er 经销商Retained earnings留存收益Department store百货商店Sales tax销售税Gross amount总额Social security and unemployment insurance社会Immediate recognition立即确认保障税和失业保险金Installment sales分期收款销售Tax authorities税务机关Matching 配比Tax deduction税前抵扣Nominal value名义价值Value Added Tax增值税Ordinary operating activities经常经营活动Warrant认股

22、权Refund 退款Warranty产品质保Sales allowance销售折让Yield 收益率Sales returns销售退回Zero-coupon bonds零息债券Shipping cost运费八所有者权益Systematic and rational allocation系统合理分摊Additional paid-in capital股本溢价Trade discount销售折扣Callability可赎回优先股Value-added tax增值税Cash dividend现金股利Volume rebate数量折扣Common stock 普通股Warranty cost产品质量保

23、证费用Convertibility可转换（优先股）Written off注销Cost flow assumption成本流转假设十 . 财务报表分析Cost method 成本法Accounting policy会计政策。4 欢迎下载Asset turnover资产周转率Auditorsreport审计报告Base amount基数Base year基期或期年Business risk经营风险Chairman s statement董事长报告Common-size statement统一量度式财务报表，同比报Comparative statement比较报表Credit scoring信用评级

24、Cross-sectional comparison同行业比较Directorreport董事会报告DuPont system杜邦分析系统Economic environment经济环境Financial asset财务资产Financial leverage财务杠杆Financial ratio财务比率Government statistics政府统计数据Net income to sales销售净利润Net profit margin边际净利率Ratio analysis比率分析Return on assets(ROA)资产报酬率Return on equity(ROE)权益资产报酬率Re

25、turn on sales(ROS)销售资产报酬率Time-series comparison时间序列比较Trend analysis趋势分析Working capital营运资本十一 . 成本要素Allocation rate分配率Clock card 工时卡Cost Allocation成本分配Cost object成本对象Cost Tracing成本汇集Department overhead部门制造费用Direct labor直接人工Direct material直接材料Direct method直接分配法Indirect labor间接人工Indirect material间接材料Manufacturing overhead制造费用Payroll system工资系统Reciprocal method交互分配法Step-down method顺序分配法十三 . 管理会计精品文档Budgeted balance sheet预算资产负债表Budgeted statement of cash flows预算现金流量表Capital expenditures budget资本支出预算Cash budget现金预算Cost center成本中心Cost of goods sold budget产品销售成本预算Direct labor budget直接人工预算Dir