学习资料-会计专业常用英语词汇

1、obligation 债项；责任；义务obligation bond 债务债券obligee 受惠人occupational retirement scheme 职业退休计划Occupational Retirement Schemes Division Financial Services Bureau 退休计划部财经事务局odd lot 散股；碎股；零股odd lot broker 散股经纪OECD country 经济合作及发展组织国家；经济合作及发展组织的成员国OECD stock market 

2、经济合作及发展组织国家的证券市场off-balance-sheet exposure 资产负债表外的风险off-balance-sheet financing 帐外融资；资产负债表外的融资off-balance-sheet item 资产负债表外的项目off-balance-sheet transaction 帐外交易；资产负债表外的交易offer 要约；建议；收购offer by tender 招标发售offer document 要约文件；建议文件offer for sale 要约出售offer for sub

3、scription 公开招股offer mechanism 招股机制offer of shares for public subscription 公开招股offer period 要约期offer price 要约价；发盘价offer rate 拆出息率offer to buy 要约买入offer to lend 要约贷出offer to sell 要约卖出offeree 受要约人offeree company 受要约公司offeree shareholder 受要约公司的

4、股东offeror 要约人offeror company 要约公司；提出要约公司off-floor terminal 离场交易终端机off-floor trading 离场交易office of profit 有收益的职位Office of the Commissioner for Securities and Commodities Trading 证券及商品交易监理专员办事处Office of the Commissioner of Banking 银行业监理处Office of the Commissioner of

5、Insurance 保险业监理处Office of the Exchange Fund 外汇基金管理局Office of the Telecommunications Authority Trading Fund 电讯管理局营运基金Official Administrator 遗产管理官official emolument 官职薪酬official listing 正式上市official rate 法定汇率；官价Official Receiver 破产管理署署长Official Receiver's Of

6、fice 破产管理署official trustee 法定受托人off-market dealing 场外买卖offset 抵销；弥补；冲销offsetting position 相抵持仓offshore bank 离岸银行offshore borrowing 海外借款offshore borrowing transaction 海外借款交易offshore business 海外业务offshore currency deposit market 海外货币存款市场offshore fund&#

7、160;离岸基金offshore interest 海外利息offshore reinsurance income 离岸再保险入息Offshore Supervisors Group 离岸监理组织off-site review 非实地审查off-site scrutiny 非实地审核Ogaki Kyoritsu Bank, Ltd. 大垣共立银行omission of income 漏报入息omission of profit 漏报利润on account basis 记帐方式；赊帐方式on-balanc

8、e-sheet item 资产负债表内的项目on-cost 间接成本；间接费用；附加行政费用one board lot of securities “一手”证券"one building" condition “一家分行”的规定one day rolling currency futures 单日掉期外汇期货one day rolling currency futures contract 单日掉期外汇期货合约one price 单一价格；不二价one-line vote 整笔拨款one-off

9、 grant 一次过拨款one-off item 非经常项目one-off payment 一次过拨款；单一笔款项one-off subsidy 一次过补贴onerous tax 繁苛税项；繁重税率on-floor order 场内买卖盘on-lending 转借on-site examination 实地审查open a position “做仓”；开仓open account 未清帐户；记帐交易；往来帐户open contract 未平仓合约open economy 开放

10、经济open interest 未平仓合约数量open market 公开市场open market value 公开市场价值；市值open offer listing method 公开售股上市方式open order 开仓订单open outcry 公开叫价；公开喊价open position 未平仓交易open price 开仓价格open tender 公开投标open-end fund 开端基金open-ended investment corporation 股份不定的投资

11、公司opening balance 期初结余opening price 开盘价格；开市价opening quotation 开市价；开市行情opening rate 开盘汇价operating account 营业帐目；营业帐户；经营帐目operating agreement 营运协议operating cost 营运成本；运作成本；操作成本operating deficit 营业亏损；经营赤字operating expenditure 经营开支；营运开支；营业支出operating expenses&#

12、160;营运开支；营业费用operating income 营运收入；营业收入operating loan 经营业务所需贷款operating profit 营业利润operating revenue 营运收入；营业收益operating services account 营运服务帐目operating statement 经营收支表；营业损益表operating surplus 经营盈余；营业盈余operation 经营；营运；投产operational fund 经费operative aggrega

13、te 现行总体数字operator 经营者；营运者；营办商opportunity cost 机会成本optimist “好友”optimum rate of expenditure 最适当支出率option 期权；认购权；选择权；选购权option contract 期权合约option money 期权费option on a futures contract 期货合约期权；期货期权option on commodities 商品期权option position 期权持仓量opti

14、on premium 期权金；期权溢价optional stipulation 选择性规定Options Clearing Corporation Chicago 期权结算公司芝加哥Options Clearing House Pty Limited Sydney 期权结算所有限公司悉尼Options Clearing Rules 期权结算规则options market 期权市场options market maker 期权“庄家”options pricing model 期权定价模式options tradi

15、ng 期权交易options trading member 期权交易会员Options Trading Rules 期权交易规则order 订单；命令；买卖盘order cheque 记名支票；抬头支票order for payment of money 付款指令票据order for purchase 订购书order for redirection 转寄令order for sale 售卖令order of discharge 破产解除令order of foreclosure absolu

16、te 绝对止赎令order of mail transfer 信汇委托书order to pay admitted debt 偿付承认债项令order-based system 以买卖盘为基础的制度ordinary annual contribution 经常性每年捐款ordinary course of business 通常业务运作ordinary creditor 普通债权人ordinary share 普通股ordinary share capital 普通股股本organization expe

17、nses 开办费Organization for Economic Co-operation and Development OECD 经济合作及发展组织经合组织Organization of Petroleum Exporting Countries OPEC 石油出口国组织Orient First Capital Limited 建银财务（香港）有限公司original estimates 原来预算original executor 原遗嘱执行人original issue price 原本发行价original mar

18、gin 原始保证金；基本按金original mortgagee 原承按人original mortgagor 原按揭人original receipt 收据正本；收条正本original securities 原有的证券ORIX Asia Limited 欧力士（亚洲）有限公司ornament gold 饰金Osaka Securities Exchange 大阪证券交易所Oslo Stock Exchange 奥斯陆证券交易所O.T.B. Card Co. Ltd. 海外信用卡有限公司oun

19、ce troy 金衡安士outflow of capital 资本外流；资金外流outflow of fund 资金外流outflow of money 资金外流outgoing partner 退出的合伙人outgoings 支出outgoings and expenses 支出及开支outlay 费用；开支；支出outlying business district 市区外商业区out-of-hours trading 在正式交易时间以外的交易out-of-pocket expenses

20、60;实付费用；付现费用out-of-the-money option 无价期权；价外期权outport collection 外埠代收款项output 产出；产值；产量outside dealing 场外买卖；场外交易outstanding 未偿还；尚未支付outstanding account 未清帐项；未清帐目outstanding allocation 应拨未拨的款项outstanding amount 未偿还的数额outstanding balance 未清帐款；未清余额outstanding

21、bill 未偿付票据；未兑现票据outstanding borrowing 未清偿债项outstanding claim portfolio 未决申索组合outstanding commitment 尚未支付的承担额outstanding derivatives contract 尚未平仓的衍生工具合约outstanding loan 尚未清还的贷款outstanding negotiable certificate of deposit 未兑现的可转让存款证outstanding tax 欠税outstandin

22、g uncapitalized interest 尚未支付且未化作本金的利息outturn 结算；结算数字outward documentary bill 出口跟单汇票outward remittance 汇出汇款over and above inflation 减除通胀因素overall average internal rate of return 平均总体内部回报率overall Consumer Price Index 总体消费物价指数overall domestic export 本地产品出口总额over

23、all growth rate 整体增长率；总增长率overall investment 总投资额；总体投资overall liquidity ratio 总体流动资金比率overall price relative 全面相对价格overall surplus 总盈余overall tally 全面总计overbuying 超买；买空over-commitment 超额承担overdraft 透支overdraft by banks abroad 海外银行同业透支overdraft by ban

24、ks in foreign countries 外国银行同业透支overdraft by local banks 本港银行同业透支overdraft by outport banks 外埠银行同业透支overdraft of an account 户口透支overdraft on banks 向银行同业透支overdraft on banks abroad 向海外银行同业透支overdraft on banks in foreign countries 向外国银行同业透支overdraft on local banks

25、60;向本港银行同业透支overdraft on outport banks 向外埠银行同业透支overdraft secured 抵押透支overdue 逾期overdue loan 过期贷款over-employed economy 过度活跃的经济overhang 剩余承担；未完成的承担额；过剩额overhead 间接费用；间接成本overhead cost 间接成本overheated economy 过热的经济overheated market 过热的市场overnight Hong K

26、ong interbank offered rate 香港银行同业隔夜拆息率overnight liquidity assistance 隔夜流动资金贷款overnight margin 隔夜保证金；隔夜按金overnight money 隔夜拆借资金；隔夜钱overnight position 隔夜头寸overnight rate 隔夜利率overpaid amount 多缴数额overpayment of contribution 多缴供款overrun 超支overrun cost 超额费

27、用Oversea-Chinese Banking Corporation Ltd. 华侨银行有限公司overseas bank 海外银行overseas banking corporation 海外银行法团overseas branch 海外分行Overseas Companies Section Companies Registry 海外公司注册组公司注册处overseas currency balance 海外货币结余overseas financial institution 海外财务机构overseas intere

28、st 海外利息overseas investment 海外投资overseas market 海外市场overseas representative office 海外代表办事处Overseas Trust Bank Ltd. 海外信托银行有限公司Overseas Union Bank Ltd. 华联银行overselling 超卖；卖空oversight of markets 监察市场over-spending 超额支出；超支overtax 超额征税；征税过重over-the-counter

29、derivative 场外交易衍生工具over-the-counter market 场外交易市场over-the-counter trading 场外交易；柜台交易over-the-counter transaction 场外交易；柜台交易overtrading 过量交易owner-occupier allowance 自住业主津贴ownership 所有权；拥有权ownership in common 分权共有权会计专业英语 会计专业英语Accounting English INTRODUCTION TO AC

30、COUNTING ENGLISH 5CHAPTER 1 INTRODUCTION TO ACCOUNTING 6§ 1.1 THE IMPORTANCE OF ACCOUNTING （会计的重要性） 6§ 1.2ACCOUNTING AS A PROFESSION （会计职业） 7§ 1.3ACCOUNTING KNOWLEDGE SYSTEM（会计学科体系） 7§ 1.4PROFESSIONAL ACCOUNTING BODIES（专业会计团体） 8§ 1.5ACCOUNTING POLICIES AND ACCOUNTING STANDAR

31、D 9（会计的法规体系和基本会计准则） 9§ 1.6FUNDAMENTAL ACCOUNTING CONCEPTS (基本会计理念) 101.6. 1. FOUR BASIC ACCOUNTING ASSUMPTIONS 101.6.2. IMPORTANT BASIC ACCOUNTING PRINCIPLES 11CHAPTER 2 THE ACCOUNTING ELEMENTS AND EQUATION 132.1THE ACCOUNTING ELEMENTS 132.1.1 ASSETS 132.1.2 LIABILITIES 负债 142.1.3 OWNERS EQUITY

32、 所有者权益 142.1.4 REVENUE (INCOME) 收入 152.1.5 EXPENSE (OUTCOME) 费用 152.1.6 PROFIT/ LOSS 利润或亏损 152.2. THE ACCOUNTING EQUATION 162.2.1 THE ACCOUNTING EQUITATION（会计恒等式） 162.2.2 HOW THE BUSINESS TRANSACTIONS EFFECT ON THE ACCOUNTING EQUITATION (经济业务与会计恒等式的关系) 162.2.3 CONCLUSION 18EXERCISES 18CHAPTER 3 DOUB

33、LE ENTRY ACCOUNTING & LEDGER ACCOUNTS 193.1. THE DOUBLE ENTRY ACCOUNTING (复式记账) 193.2. APPLICATION OF DOUBLE-ENTRY ACCOUNTING PRINCIPLE (复式记账的应用) 213.3. THE LEDGER ACCOUNTS分类账户 223.3.1 THE LEDGER ACCOUNTS 223.3.2 PRACTICE: RECORD THE TRANSACTIONS ON THE RELEVANT LEDGER ACCOUNTS (实训: 登T型账) 233.4

34、TRIAL BALANCE (试算平衡) 2626TABLE 3.4 :TRIAL BALANCE (试算平衡表) 27CHAPTER 4 TRANSACTIONS & DOUBLE-ENTRY ACCOUNTING 314.1. INTRODUCTION OF BUSINESS OPERATIONS: 314.2. ACCOUNTING FOR MERCHANDISING BUSINESSES 334.2.1 ACCOUNTING FOR SUPPLYING TRANSACTIONS(供应过程的会计核算) 33- MERCHANDISES / INVENTORY（存货, 货物） 33

35、4.2.2 ACCOUNTING FOR SALES TRANSACTIONS（销售过程的会计核算） 374.3. MANUFACTURING BUSINESS 404.3.1 INTRODUCTION OF MANUFACTURING CYCLES 404.3.2 ACCOUNTING FOR MANUFACTURING PROCESSES (生产过程的会计核算) 414.4. REVISION CLASSES 43CHAPTER 5 BASIC FINANCIAL STATEMENT 455.1. BALANCE SHEETS (资产负债表) 455.1.1 EXHIBITION5-1:

36、BALANCE SHEET 465.1.2 PRACTICAL EXAMPLE OF BALANCE SHEET 48- PRACTICAL EXAMPLE 1(实例 1 ): BALANCE SHEET OF ABC CO. LTD 48- PRACTICAL EXAMPLE 2(实例 2 ): BALANCE SHEET OF TM CO. LTD 485.2. INCOME STATEMENT (OR PROFIT AND LOSS STATEMENT) (利润表) 515.2.1 EXHIBITION5-2: INCOME STATEMENT 52- PRACTICAL EXAMPLE

37、 1(实例 1 ): INCOME STATEMENT OF XYZ CO. LTD 53- PRACTICAL EXAMPLE 2(实例 2 ): BALANCE SHEET OF TM CO. LTD 545.3. CASH FLOW STATEMENTS (现金流量表) 565.3.1 CLASSIFICATION OF CASH FLOWS 565.3.2 EXHIBITION5-3: CASH FLOW STATEMENT 57- PRACTICAL EXAMPLE 1(实例 1 ): STATEMENT OF CASH FLOW XYZ CO. LTD 59CHAPTER 6 AC

38、COUNTING CYCLES 616.1. STEPS IN ACCOUNTING CYCLE 616.2. RECORDING JOURNAL ENTRIES AND POSTING TO LEDGER ACCOUNTS （编制日记账和登记总账） 626.2.1 WHAT SHOULD BE POSTED? 626.3. ADJUSTING ENTRIES （账户的调整） 646.3. CLOSING ENTRIES (临时账户的结转) 67CHAPTER 7 SAMPLE DOCUMENTS 617.1. BILLS (票据) 697.1.1 汇票 697.1.1支票 707.2. IN

39、VOICES (单据) 727.2.1 合同 727.2.2海运提单 737.2.3装箱单 767.3. OTHER RELEVANT DOCUMENTS(其它凭证和文件) 78CHAPTER 8 APPENDIXES 91第一节：英语最常用口语118句 91第二节：公司部门名称对照 94第三节：常见职务中英对照 95Introduction to Accounting English会计英语概论l Why do we learn it? （为什么要学会计英语?）（1）跨国公司（2）国际业务（3）国际投资l What are the Learning objectives? （会计英语的学习目

40、标？）1快速掌握财会专业通用英语词汇，以提高专业英语能力。2快速掌握西方财务会计的基本知识，以提高专业素质。3熟练掌握制作基本的英语会计凭证、会计报表和财务报告的技能。l How to learn it successfully? （如何学好会计英语？）1. 兴趣培养 2. 巧记单词 3. 勤读、勤写和勤译Exampleü Share - holders（股东） = Share（股票）+ holders（持有者）ü Share - holders Equity = owners equity（所有者权益）= share- holders (股东) + Equity（股票价值

41、）ü Assets (资产) ： l Current assets (流动资产)：cash（现金），cash in the bank(银行存款)， short-term investments（短期投资）, account receivable(应收账款)l Non-current assets（非流动资产）：long-term assets （固定资产），intangible assets(无形资产)，long-term investments(长期投资)ü Liabilities(负债)：l Current liabilities (流动负债)：account paya

42、ble(应付账款)、short-term borrowings(短期借款)l Non-current liabilities（非流动负债）：long-term loan （长期借款），mortgage(按揭贷款)Chapter 1 Introduction to Accounting第1章 会计英语概论Learning Objectives（学习目标）：After learning of this chapter, the students would have a general knowledge of the importance of accounting，users of the a

43、ccounting information，accounting knowledge system， accounting as a profession，some important professional accounting bodies, the underlying accounting assumptions and the basic accounting policies.§ 1.1 The Importance of Accounting （会计的重要性）2 What is accounting? In general sense, accounting can

44、be defined as a “business information system” which communicate the economic activities and condition of a business (in monetary terms) to the business stakeholders, so that, they can make right decisions.2 Who are the users of accounting information? - business stakeholders(a) External business sta

45、keholders（financial accounting information）: ü Creditors债权人 (e.g. bankers), owners所有者, shareholders,ü Customers客户, suppliers供应商,ü governments (e.g. legislation法律, tax税),ü other organizations (e.g. Trade Union商会, UNEP联合国环境规划署，WTO世界贸易组织) (b) Internal business stakeholders (manageri

46、al accounting information): ü Directors, CEOs（首席执行官）, managers, supervisors（主管）, ü employees § 1.2Accounting as a profession （会计职业）A person who specializes in the accounting field is known as an accountant. But, what specifically your careers will be?For example：Financial accountant (

47、财务会计) / Cost accountant (成本会计)Managerial accountant（管理会计）/ CFO (chief financial officer)（首席财务官）Internal auditor （内部审计）/ tax accountant (税务会计)CPA （注册会计师）/ External auditor (外部审计)§ 1.3Accounting knowledge system（会计学科体系）会计学科体系 中文对照 职业对照Accounting 会计学 AccountantFinancial Accounting 财务会计 Financial a

48、ccountantCost Accounting 成本会计 Cost accountantManagerial Accounting 管理会计 Managerial accountantTax Accounting 税务会计 Tax accountantAuditing 审计学 Internal auditor /External auditorOthers:Accounting TheoryInternational AccountingComparative Accounting 会计理论国际会计比较会计 § 1.4Professional accounting bodies（专

49、业会计团体）(1) Examples of foreign professional accounting bodies: ? ACCA 英国特许公认会计师公会? AICPAAmerica 美国注册会计师协会? CGA Canada 加拿大注册会计师公会? CPA Australia 澳大利亚注册会计师公会(2) The “Big Four” international accounting companies（全球规模最大的四个会计师事务所） 事务所名称 主要起源国 员工数（1999年数据）KPMG（毕马威） 荷兰、英国、美国、德国 7万3千Ernst & Young（E&Y

50、） (安永) 美国、英国 6万8千Pricewaterhouse Cooper（PWC）(普华 - 永道） 英国、美国 11万3千Deloitte Touche Tohmatsu (D&T)（德勤） 英国、美国、加拿大、日本 6万1千Arthur Andersen (AA)(安达信) 美国（2002年因“安然破产事件”已停止营业） 5万1千§ 1.5Accounting policies and accounting standard（会计的法规体系和基本会计准则）Our countrys financial accounting regulations system is

51、constituted by Accounting Law, Corporate accounting standards, corporate accounting regulations (我国企业财务会计法规体系由会计法、企业会计准则、企业会计制度组成)。Other important accounting regulations in the world include:? IAS 国际会计准则? FRS 英国财务报告准则? AASB 澳大利亚会计准则? FAS 美国财务会计准则SEC 证券交易委员会的财务会计文件公告（e.g. SEC1，2，3，4）GAAP 企业会计实务公认会计原则

52、 § 1.6Fundamental accounting concepts (基本会计理念)1.6. 1. Four Basic accounting assumptions (会计核算的基本假设)l （1）Economic Entity Assumption （“会计主体”假设）Economic Entity Assumption assumes that the business is a separate entity from its owners. l （2）Going Concern Assumption （“持续经营”假设）Going Concern Assumptio

53、n assumes that the business will be in operation for an infinite time. l （3）Monetary Unit Assumption （“货币计量”假设）Monetary Unit Assumption Assumes a stable currency is going to be the unit of record. In our country, the monetary unit is Chinese ￥ l （4）Periodicity Assumption （“会计期间”假设）Periodicity Assump

54、tion assumes that the business operations can be recorded and separated into different periods. Our <Accounting law> provides that our countrys accounting period is one year, which is from every years 1st/01 to 31st/12 It is also called a financial year (财政年度)。For some countries, the financial

55、 year starts from 1st/07and end to 30/06.1.6.2. Important basic accounting principles (会计核算的基本原则)(1) Principle of objectivity（“真实性”或“客观性”原则）Information in the accounting records should be based on the most reliable data. If it is possible, use the verifiable official market prices rather than obtain

56、ed by personal judgment or estimation (e.g. invoices 发票, receipts收据, price estimated by professional organizations 专业机构估价).(2) Historical Cost principle (“历史成本”原则) Assets acquired, services, sales and expenses are recorded at their acquisition (historical) costs and the Costs are maintained in the r

57、ecords until a sale or disposal, despite fluctuations in the market price.(3) Revenue recognition principle K Under the Accrual basis accounting(“权责发生制”或“应收应付制”原则): Revenues and expenses are recognized as earned at the time of sale, regardless whether the cash for that is actually received or expens

58、ed. The time that sale is made is the time when the legal ownership of the products are transferred to the buyers. Our countrys corporate accounting standards require companies to use the Accrual basis accounting.K Cash basis accounting (“现金制”或“实收实付制”) is opposed(相反), which recognize revenues when money is received or recognize ex