财务会计单词表

1、VOCABULARYaccount.n. 帐，帐户；帐单。vi. 说明；计价。accountingn. 会计；会计学。accountant.n. 会计师；会计人员。record-keepingn. 记录，记账。certify.vi. 证明；执业。summarizevi 汇总；概括。transaction.n. 交易，事项，会计事项，经济业务。finance.n 财政；金融；筹资；融通资金；财务，理财。vi. 筹资；融通资金。evaluation.n. 评价，评估。auditing.n 审计；审计学。review.vi & n 检查；回顾；评论。measuren 量度；量具；措施。pro

2、cessassumption accounting entity sole proprietorship partnership corporation going concern liquidate 清除。 .money measurement inflation deflation accounting period financial statement historical cost objectivity invoices physical count bias-free evidence materialityvi. 计量。n. 步骤；工序；过程v. 处理；加工。n. 假设，假定。

3、会计实体。独资。n 合伙。n 股份公司。继续经营。vi 清理（破产地企业） ；清偿；货币计量。n 通货膨胀。n 通货紧缩。会计期间。财务报表历史成本。n 客观性n 发票；发货单。实地计数。无偏见的证据。n 重要性。conservationconsistencyfull disclosurematchingelementassetsliabilityowner ' s equityrevenue expenses net earningsLedgerDouble-entryEntryTrial balanceMultinational Corporation.Manual account

4、ingCashn 稳健性，谨慎性。n 一致性，一贯性。充分披露n 配比性，配合性。n 要素。n 资产，财产。n 负债，债务；责任。业务权益，所有者权益。n 营业收入。n 费用，支出。 净收益，净盈利。n 分类帐n 复式记录n 分录，记录；入场； 通道试算表跨国公司手工会计n 现金 ， vt 兑现应收票据Notes receivableAccrued fees receivable应收应计费用Supplies on handPrepaid rentPrepaid insurance Accumulated depreciation Plant and equipment Accounts pay

5、able Unearned feesMortgage payable WithdrawalsIncome summaryService fees earned Utility expensesWageSalary 薪RenaissanceDualityOffsetBalance手头物料用品预付租金预付保险累计折旧厂场资产及设备应付帐款已收未获的收入应付抵押款n 提款；撤消；收回收益汇总已获服务费收入公用事业费（如水电费）n （月）工资；报应，报答n （季或年）薪水；v给发n 文艺复兴，文艺复兴时期n. & v 抵消，补偿n 余额；平衡n. 两重性，二元性v （用天平）称；对比，比较；使

6、平衡、均等vi 平衡，均等Abbreviatev 缩写，简略；缩短；节略Debitn 借方，计入借方的款项v将计入借方Creditn 贷，贷方，计入贷方的款项；信任；信誉；称赞；信用，赊欠；（银行中的）存款，债权；（美国学校中的） 学历v将 计入贷方；相信；把归于Investmentn 投资accounting cycle会计循环raw material原材料finish product产成品，制成品source documents原始凭证journaln 日记账；杂志；报纸；日记；议事录chronological journalizing disbursement merchandise a

7、cquisition withdrawals advertising fees earned net income contra accounts balance sheet income statement temporary accounts income summary retained earnings no corporatesales discountspurchases discountspurchases returns and allowancesgross marginmerchandiseadj. 按照年月顺序的编制分录 n 支出 n 商品；货物。 v, 经商 n 取得

8、n 提取；退股；退伙 以获广告费收入 净收益 备抵账户 资产负债表 收益表 临时账户 收益汇总 留存收益，留置收益 非股份有限公司销货折扣 购货折扣 购货退回与折让毛利n. 商品、货物vi. 经商v. 买卖、推销money order汇票、邮票discount现allowanceFOB destinationFOB shipping point transportation in transportation out cost of goods soldperiodic inventory system 制）perpetual inventory system 制）inventory存n. 折

9、扣v. 打折出售，将（票据）贴vi. 贴现n. 津贴、补助费；折扣、折 让；备抵、准备；减免目的地交货起运点交货购货运费销货运费已售商品成本定期盘存制（实地盘存永续盘存制（账面盘存n. 存货，财产目录， 存货盘v.为编制财产目录IOUn 借据（由 I owe you 的读音缩allowance for uncollectible accountsposted check NSF cash on hand cash in bank petty cash sinking fund bank reconciliation bank statement outstanding check miscel

10、laneous expense imprest petty cash fund uncollectible accountswrite-offaging schedule proceedsprincipalmaturity value略转义而成）远期支票存款不足库存现金银行存款零用现金偿债基金银行往来调节表 银行对账单， 银行结单未兑现支票杂项费用定额备用金坏账 坏账准备、备抵坏账冲销；减记；销记账龄分析表n 实得款项，收入，收款n 本金到期值promissory notes dishonored notes contingent liability accrued interest rece

11、ivable numeratordenominatorraw materials specific identification weighted-average first-in first-out last-in first-out lower of cost or marketdeterioration obsolescencewrite-downreplacement cost net realizable valuedisposed item-by-item method loss due to market decline of in本票，期票拒付票据或有负债应计应收利息n 分子n

12、 分母原材料个别认定法加权平均法先进先出法后进先出法 成本与市价孰低法n 恶化 变质n 废弃 减记（账面价值）至重置成本净实现价值n 清理逐项比较法y 存货跌价损失allowance for loss due to market decline of inventory 存货跌价准备gross profit method毛利率法short-term investment短期投资marketable securities有价证券gain (loss) on sale of investment出售投资利得（或利retail method零售价法失）loss on decline in short

13、-term investment短期投资跌价损失allowance to reduce short-term investment to market 短期投资减至市价备cost method成本法equity method权益法portfolion 有价证券组合，投资搭配；公文包；部长职务unrealized loss on long-term investment长期投资未实现损失consolidatev 合并；巩固dividend income股利收入common stock普通股corporate bond amortization premium 金 broker ' s c

14、ommission interest earnedoffseteffective interest rate face interest rate carrying value rate of return公司债券n 摊销n 溢价；保险费； 贴水；佣经纪人佣金已获利息收入v 抵消，冲减，弥补实际利率票面利率账面价值回收率；报酬率；利润率Plant assets 厂场设备fixturen装置，装修；固定物furnituren器具；家具depreciationn折旧depletionn折耗intangible assets无形资产natural resource自然资源patentn专利权；a专利

15、物v批准专利，取得的专利copyrightn版权leaseholdn租赁权，租赁物，租约； a 租来的franchisen特许权，专营权；v 给以特权trademarkn商标；v给标上商标goodwilln商誉amortizationn摊销sum-of-years -'digits method年数总和法double-declining-balance method 双倍余额递减法group depreciation 分类折旧 discardv & n 丢掉，报废trade-in 贴旧换新payrolldiscount on notes payableexcise tax应付票

16、据折价货物税，营业税，消费税deferred revenue递延收入special-order firm根据定单组织生产的企业n 工薪， 工薪支付总额absorbproduct warranty liability vacation pay liability contingent liability credit guarantee lawsuit income tax compensationwithholdbe liable tofair labor standards actfederal income contributions actwage bracket pensionexem

17、ption payroll register life-insurancev 吸收，合并，分配产品保修负债休假津贴负债或有负债信用担保法律诉讼所得税n 报酬，补偿，赔偿金v 扣款，扣缴对负担公允劳动标准法 联邦保险特别税法 工资级别 养老金，退休金，抚恤金豁免，免税工资表人寿保险Stockn 股票，股份；存货Dilutev 冲淡，稀释，摊薄Secured bonds担保债券Term bonds定期债券Serial bonds分期还本债券Registered bonds记名式债券Coupon bonds附息票债券Present value现值Annuityn 年金Effective intere

18、st method实际利率法Retirementn 退休；退服；收回Conversionn 折换，调换，转换Common stock普通股Provisionn 准备，备付，备抵Paid-in capital in excessof par value 超面值缴入股本Bond sinking funds偿债基金Mortgage v抵押， n 抵押权；抵押（贷款，债券）Real property不动产，房地产Installment n分期付款，分期收款Operating lease经营性Capital lease资本性租赁，融资租赁Pension n养老金，退休金，抚恤金dissolvev 解散m

19、utual agency互为代理unlimited liability有限责任furniture and displays器具与陈列物品stockholdern 股东contributed capital实缴股本legal entity法人，合法组织transferability capital-raising capability authorized stockissued stockoutstanding stock treasury stock preferred stock par an no-par value stockconnotationlegal capitalcapital stock broad of directors stated value organization costs subscriptioncapital stock subscribed stock dividend distributable