会计专业英语词汇大全

1、 HYPERLINK 靶会计专业英语词巴汇拜Account埃ing sys拔tem 会计系隘统扳America唉n Accou办nting A案ssociat鞍ion 美国会哎计协会芭America坝n Insti碍tute of扮 CPAs 美暗国注册会计师协耙会白Audit 审百计扒Balance邦 sheet 佰资产负债表艾Bookkee澳pking 簿矮记傲Cash fl耙ow pros拜pects 现叭金流量预测胺Certifi办cate in斑 Intern懊al Audi耙ting 案内部拔审计证书懊Certifi隘cate in熬 Manage绊ment Ac疤countin百

2、g 管理会计证八书斑Certifi笆cate Pu爱blic Ac皑countan哎t注册会计师矮Cost ac矮countin般g 成本会计巴Externa鞍l users哀 外部使用者蔼Financi哎al acco蔼unting 跋财务会计稗Financi翱al Acco版unting 巴Standar胺ds Boar暗d 财务会计准扮则委员会半Financi捌al fore隘cast 财务鞍预测挨General斑ly acce敖pted ac摆countin爱g p佰rincipl皑es 公认会计版原则邦General绊-purpos邦e infor敖mation 唉通用目的信息板Go

3、vernm懊ent Acc安ounting澳 Office岸 政府会计办公稗室俺Income 扳stateme鞍nt 损益表案Institu班te of I爸nternal胺 Audito搬rs 内部审计奥师协会绊Institu般te of M哎anageme邦nt Acco拌untants岸 管理会计师协哎会翱Integri埃ty 整合性斑Interna鞍l audit芭ing 内部审拌计胺Interna伴l contr拜ol stru邦cture唉 内部控制结构疤Interna瓣l Reven靶ue Serv斑ice 国内收肮入署岸Interna肮l users败 内部使用者伴Manage

4、m爸ent acc坝ounting癌 管理会计叭Return 疤of inve挨stment 扮投资回报背Return 澳on inve班stment 背投资报酬昂Securit唉ies and按 Exchan搬ge Comm艾ission 伴证券交易委员会败Stateme傲nt of c爸ash flo绊w 现金流量表阿Stateme熬nt of f背inancia拌l posit霸ion 财务状按况表摆Tax acc蔼ounting白 税务会计摆Account稗ing equ罢ation 会艾计等式芭Articul敖ation 勾昂稽关系傲Assets 啊资产哀Busines案s enti

5、t坝y 企业个体瓣Capital肮 stock 隘股本爱Corpora敖tion 公司板Cost pr敖inciple绊 成本原则斑Credito俺r 债权人颁Deflati坝on 通货紧缩袄Disclos敖ure 批露阿Expense阿s 费用班Financi八al stat爸ement 财扮务报表昂Financi肮al acti哀vities 版筹资活动靶Going-c版onc叭ern ass傲umption矮 持续经营假设疤Inflati肮on 通货膨涨唉Investi爸ng acti蔼vities 埃投资活动邦Liabili凹ties 负债盎Negativ哎e cash 鞍flow 负

6、现耙金流量阿Operati敖ng acti扒vities 按经营活动伴Owners熬 equity伴 所有者权益蔼Partner懊ship 合伙盎企业氨Positiv叭e cash 癌flow 正现佰金流量靶Retaine背d earni癌ng 留存利润败Revenue俺 收入瓣Sole pr岸oprieto扒rship 独芭资企业把Solven俺cy 清偿能力挨Stable-爸dollar 昂assumpt爸ion 稳定货佰币假设捌Stockho扒lders 股暗东办Stockho跋lders 耙equity 芭股东权益挨Window 氨dressin肮g 门面粉饰疤Account拔 帐伴政

7、治风险搬 p鞍olitica碍l risk熬再开票中心凹 r绊e-invoi捌cing ce耙nter拔现代管理会计专埃门方法坝 sp暗ecial m颁ethods 袄of mode霸rn mana靶gement 白account隘ing傲现代管理会计蔼 m巴odern m邦anag颁e跋ment ac澳countin袄g阿提前与延期支付案 L挨eads an吧d Lags傲特许权使用管理佰费癌 f瓣ees and扮 royalt百ies版跨国资本成本的埃计算板the co罢st of c盎apital 敖for for氨eign in蔼vestmen柏ts扮跨国运转资本会邦计凹 mult埃i

8、nation扮al work般ing cap埃ital ma坝nagemen把t肮跨国经营企业业澳绩评价扮 mult靶ination胺al perf巴ormance盎 evalua拜tion柏经济风险管理扳 m版anaging伴 e柏c摆onomic 翱exposur哀e袄交易风险管理盎 m挨anaging拌 transa熬ction e邦xposure袄换算风险管理鞍 m扒anaging半 transl傲ation e败xposure安 背国际投资决策会摆计昂 f俺oreign 扒project唉 apprai百sal板国际存货管理埃 i奥nternat癌ional i岸nventor爸y

9、manag肮ement挨股利转移板 d安ividend矮 remitt昂ances昂公司内部贷款傲 i皑nter-co般mpany l隘oans案冻结资金把转移耙 r斑epatria袄ting bl半ocked f柏unds 扳冻结资金保值挨 m罢aintain暗ing the艾 value 岸of bloc般ked fun哎ds半调整后的净现值岸 a耙djusted唉 net pr稗esent v暗alue隘配比原则靶 m般atching稗 昂旅游、饮食服务爸企业会计拌 a懊ccounti扳ng of t般ourism 皑and ser邦vice奥施工企业会计芭 a板ccounti败ng o

10、f c扳onstruc扒tion en癌terpris鞍es 敖民航运输企业芭会计岸 a艾ccounti扳ng of c隘ivil av拌iation 挨transpo败rtation艾 enterp暗rises隘企业会计搬 b靶usiness败 accoun捌ting 翱商品流通企业会耙计扮 a哎ccounti拌ng of c隘ommerci叭al ente半rprises傲权责发生制原则邦 a澳ccrual 佰basis皑农业会计白 a奥ccounti版ng of a暗gricult靶ural en颁terpris半es唉实现原则安 r傲ealizat氨ion pri佰nciple搬历史耙

11、成本昂原则稗 p叭rincipl办e of hi板storica鞍l cost办外商投资企业会澳计暗 accou熬nting o熬f enter斑prises 安with fo袄reign i凹nvestme熬nt按通用报表翱 a坝ll-purp颁ose fin熬ancial 捌stateme挨nts 白铁路运输企业会稗计捌 a办ccounti懊ng of r扳ail way扮 transp岸ortatio奥n enter柏prises袄所有者权益扮 o胺wners e稗quity安实质量于形式扳 s熬ubstanc半e ov唉e扮r form伴修正性惯例办 p熬rincipl盎e of ex

12、扮ception吧s哎信息系统论案 i捌nformat碍ion sys吧tem per埃spectiv安e唉相关性原则岸 r爱elevanc柏e 拔微观会计拌 m吧icro-ac艾countin案g 昂客观性原则爱 o疤bjectiv胺ity 颁可比性原则奥 c八omparab板ility班谨慎性原则敖 p袄rudence白金融企业会计癌 a绊ccounti办ng of f隘inancia笆l insti凹tutions凹 埃交通巴运输佰企业会计板 a办ccounti隘ng of c矮ommunic氨ation a拜nd tran柏sportat隘ion ent肮erprise捌s拔建设单位会

13、计埃 acc伴ounting昂 of con笆structi奥on unit颁s 碍记账本位币耙 r搬ecordin搬g curre巴ncy百计量属性八 m俺easurem暗ent att阿ributes阿 爸及时性原则班 t搬imeline俺ss八货币计量伴 m岸onetary摆 measur拜ement 背会计准则半 a皑ccounti袄n把g stand瓣ards把会计主体办 a安ccounti绊ng enti瓣ty唉会计职业道德版 a邦ccounti氨ng prof背essiona伴l ethic摆s氨会计职能靶 f斑unction爱s of ac般countin扳g癌会计预测哎acc

14、ou半nting f扒orecast瓣ing哎会计要素叭 acco埃unting 袄element白s版会计研究阿 a隘ccounti扮ng rese摆arch败会计学科体系啊 a版ccounti鞍ng scie把nce sys霸tem邦会计学百 a拌ccou哎n鞍ting隘会计信息翱 a败ccounti翱ng info搬rmation瓣 般会计任务埃 t芭argets 蔼of acco背unting 拌activit傲ies罢会计人员伴 a耙ccounti耙ng pers扮onnel颁会计确认稗 a白ccounti熬ng reco案gnition吧会计目标挨 a熬ccounti胺ng obj

15、e暗ctive 叭会计理论结构百theor案etical 巴structu爸re of a背ccounti扳ng稗会计理论阿 a盎ccounti懊ng theo安ry叭会计控制鞍 a摆ccounti爱ng cont斑rol 蔼会计决策佰 a拌ccounti澳ng deci背sion ma唉king拌会计监督瓣 a盎ccounti耙ng supe斑rvision八 岸会计假设拜 a矮ccounti叭ng assu绊mption艾会计记录隘 a霸ccounti扮ng reco哎rds白会计计量案 a扮ccounti扮ng meas案urement鞍 罢会计机构凹 a跋ccounti绊ng depa

16、鞍rtment柏会计环境颁 a坝ccounti颁ng envi碍ro昂n跋ment绊;哎会计核算翱 f耙inancia拔l accou凹nting 矮会计管理体制癌 s艾ystem o叭f accou扒nting a俺dminist疤ration吧会计分期巴 a隘ccounti巴ng peri般ods佰会计对象艾 a懊ccounti哎ng obje稗ct 阿会计等式挨 a扳ccounti败ng equa按tion懊会计本质柏 n岸ature o芭f accou办nting芭会计报表扒 a皑ccounti瓣ng stat办ements翱宏观会计懊 m扮acro-ac安c胺ounting摆会计啊

17、a办ccounti爱ng罢汇总报表俺 c半ombinat爱ion sta哎tements袄划分资本性支出笆与收益性支出原霸则俺 阿disting霸uishmen袄t betwe昂en capi伴tal exp八enditur吧e and r肮evenue 氨expendi靶ture 拔合并报表爸 c皑onsolid哎ated fi叭nancial暗 statem暗ents爸管理活动论百 m耙anageme傲nt acti暗vities 傲perspec癌tive昂管理会计疤 m稗ana绊g摆ement a伴ccounti绊ng 八管理工具论佰 m袄anageme疤nt tool白 perspe

18、佰ctive 斑股份制企业会计俺 a办ccounti邦ng of s伴tock co凹mpanies拌公认会计原则邦 ge叭nerally捌 accept斑ed acco按unting 扮princip爱le, GAA熬P邦公共会计隘 p俺ublic a败ccounti百ng啊工业会计耙 a俺ccounti芭ng of i傲ndustri百al ente敖rprises办个别报表哎 i肮ndividu叭al s鞍t扒atement笆s疤高新技术企业会俺计敖 ac叭countin哀g of hi叭gh tech板nology 爱enterpr瓣ises啊负债岸 l碍iabilit暗y袄费用暗 e

19、柏xpense案反馈价值班 f氨eedback暗 value瓣对外经济合作企肮业会计把 a靶ccounti暗ng of f按oreign 疤economi矮c coope澳ration 办enter p翱rises笆对外报表岸 e哎xternal熬 statem昂ents 颁对内报表佰 i碍nternal爱 statem案ents拜一致性原则班 c佰onsiste八ncy 挨艺术论巴 a跋rt pers瓣pective笆房地产开发企业芭会计伴 a班ccounti熬ng of r案eal est艾ate ent班erprise蔼s皑邮电通信企业会柏计吧 acc爱ounting挨 of pos俺t

20、 and t皑elecomm啊unicati岸on ente隘rprises瓣预测价值碍 f白orecast笆 value 蔼真实与公允盎 t拌rue and柏 fair v安iew 岸持续经营隘 g八oing co埃ncern哎成本报表挨 懊绊 cost 哎stateme碍nt 澳财务会计原则敖 f绊inancia埃l accou般nting p叭rincipl矮es 半财务会计概念框稗架昂 f埃inancia斑l accou唉nting c叭onceptu笆al fram岸ework皑财务会计按 f稗inancia扒l accou暗nting敖政府及非营利组疤织会计盎 gov板ernmen

21、t岸al and 奥non-pro凹fit org芭anizati俺on acco把unting矮重要性原则靶 m跋aterial笆ity霸专用报表哀 s埃pecia版l碍 purpos绊e finan啊cial st靶atement版s把资产搬 a笆ssets扮资金绊 f扒unds 氨资金运动哎 f搬unds mo班vement奥财务报告癌 f拌inancia鞍l repor敖t 扳财务报表要素懊 e瓣lements氨 of fin笆ancial 澳stateme案nts 熬财务报表捌 f耙inancia班l state岸ments敖币值稳定假设罢 c爸onstant捌-dollar白 as

22、sump氨tion般保险企业会计拔 a暗ccounti癌ng of 昂i办nsuranc胺e compa绊nies氨收入的确认瓣 r拔ecognit白ion of 疤revenue办公司债券发行价摆格般 c稗orporat百e bond 癌issuing板 price百固定资产折旧白 d俺eprecia背tion of叭 fixed 颁assets懊|佰可转换债券靶 c扳onverti八ble bon跋ds昂加速折旧法敖 a版ccelera蔼ted dep办reciati皑on meth艾ods吧公司债券利率胺 i芭nterest伴 rate o佰n deben挨ture 肮应收账款版出借澳

23、a拜ssignme氨nt of a盎ccounts鞍 receiv岸able艾无担保债券癌 d摆ebentur芭e bonds柏 艾后进先出法百 l懊ast-in,把 first-白out, LI百FO挨应付票据贴现哎 d芭iscount按 on not碍es paya氨ble 稗先进先出去澳 f班irst-in啊, first隘-out背缩写摆FIFO版在发建工程巴 c柏onstruc巴tions i靶n proce板ss 拔固定资产更换与捌改良癌 i挨mprovem耙ents an隘d repla吧cements颁 of fix罢ed asse佰ts袄实地盘存制笆 p捌eriodic芭 i

24、nvent坝ory sys耙tem 把收益总括观点啊 a澳ll-incl挨usive c坝oncept 斑of inco班me肮可变现净值法昂 n稗et real胺izable 按value肮固定资产扩建阿 a碍ddition敖s of fi柏xed ass懊ets拔应收账款出售蔼 s把ale or 佰factori埃ng of a扮ccounts背 receiv奥able板或有负债巴 c颁ontinge爱nt liab按i扮lity败销货退回与折让唉 s邦ales re碍turns a瓣nd allo敖wances霸零售价格法版 r胺etail m跋ethod肮现金折扣埃 c靶ash dis

25、霸count 把公司债券熬 b肮onds pa邦yable靶销售法百 s靶ale met吧hod柏应付票据碍 n艾otes pa唉yable霸认股权扮 s背tock ri扳ghts 傲固定资产修理盎 r奥epairs 拌and mai按ntenanc疤e of fi扒xed ass芭ets哎|百有担保债券耙 m靶or挨tgage b柏onds百销售费用按 s伴elling 罢expense办s 败应付股利绊 d啊ividend拔s payab霸le 氨应收票据肮 n碍otes re绊ceivabl拜e 暗无形资产拔 i伴ntangib肮le asse隘ts佰收款法埃 c胺ollecti笆on

26、meth昂od拔所得税蔼 i胺ncome t邦ax爱流动负债熬 c搬urrent 扳liabili颁ties 矮生产法伴 p昂roducti安on meth班od爸废弃和生置法扳 r板etireme班nt and跋 replac案ement m白ethod熬盘存法阿 i翱nventor肮y metho跋d瓣 蔼流动资产艾 c唉urrent 蔼assets拌购货折扣背 p笆urchase啊s disco巴unts癌;颁 啊商誉唉 g败oodwill艾应收账款跋 a俺ccounts安 receiv案able 哎投资收益把 i扒nvestme肮nt inco鞍me颁营业利润案 o柏peratin艾g

27、 incom埃e疤股本把 c爱apital 翱stock 敖公司债券偿还叭 r肮edempti芭on of 哀bonds翱坏账叭 b邦ad debt爸s败固定资产重估价傲 r白evaluat唉ions of伴 fixed 版assets岸银行存款邦 c氨ash in 捌bank芭固定资产澳 f氨ixed as氨sets般利益分配背 p芭rofit d爸istribu熬tion碍应计费用矮 a佰ccrued 翱expense柏商标权把 t埃rademar败ks and 瓣trade n败ames坝 氨净利润跋 n唉et inco凹me 岸应付利润澳 p疤rofit p办ayable半收益债券翱懊

28、 in吧come bo案nds板利息资本化隘 c澳apitali背zation 邦of inte阿rests疤预付账款癌 a板dvance 罢to supp拜lier奥其他应收款哀 o碍ther re百ceivabl隘es 碍现金霸 c肮ash背公司债券发行傲 c案orporat爸e bond 佰floatat哎ion叭应付工资靶 w败ages pa翱yable唉实收资本吧 p跋aid-in 靶capital按 碍盈余公积暗 s版urplus 翱reserve颁s靶股利霸 d背i背vidend笆应交税金伴 t半axes pa翱yable安负商誉坝 n捌egative跋 goodwi胺ll 唉费

29、用的确认笆 r岸ecognit搬ion of 岸expense盎短期投资昂 t氨emporar岸y inves版tment扒短期借款癌 s懊hort-te扒rm loan案s 唉递延资产俺 d巴eferred笆 charge按s 袄当期经营观点斑 c斑urrent 笆operati案ng conc凹ept of 岸income哀存货销售的影响埃 e肮ffects 颁of inve把ntory e疤rrors稗折旧方法绊 d捌eprecia百tion me霸thod爸折旧率安 d叭eprecia癌tion ra拌te拔支出敖 p爸ayment啊直线法瓣 s哎traight霸-line癌职工福利基

30、金百 w暗elfare 按fund扒专利权唉 p瓣atents爱住房基金袄 h捌ousing 吧fund跋重置成本法袄 r碍eplacem癌ent cos半ting蔼专有技术版 k隘now-how矮专营权绊 f拔ranchis隘es版资本公积翱 c佰a吧pital r澳eserves邦资产负债表拜 b背alance 败sheet扒自然资源芭 n蔼atural 柏resourc爸es班存货凹 i笆nventor肮y暗偿债基金半 s般inking 稗fund 扮长期应付款扮 l懊ong-ter背m payab斑les 败长期投资靶 l爸ong-ter败m inves安tments斑长期借款般 l败

31、ong-ter靶m loans芭长期负债跋 l跋ong-ter白m liabi暗lity of班 long-t爱erm deb捌t邦财务费用败 白financ哎ing exp百enses癌拨定留存收益澳 a芭ppropri佰ated re班tained 胺earning皑s 案标准成本法按 s八tandard跋 costin袄g埃变动成本法熬 v班ariable办 costin懊g啊版权懊 c凹opyrigh白ts稗汇总原始凭证半 c啊umulati百ve sour稗ce docu巴ment耙拔汇总记账凭证核哀算形式昂 b白ookkeep岸ing pro绊cedure 吧using s稗umm

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35、癌ng靶局部清查扒 p安artial 耙check叭卡片式账簿艾 c安ard boo俺k唉跨期摊提账户坝 i熬nter-pe胺riod al袄locatio巴n accou案nts蔼累计凭证斑 m扒ultiple按-record笆 docume扮nt凹昂联合账簿邦 胺compou傲nd book案 奥明细分类账簿挨 s拌ubsidia埃ry ledg哀er稗明细分类账户败 s皑ubsidia岸ry acco版unt敖盘存账存把 i耙nventor八y accou肮nts 爸平行登记百 p班arallel鞍 record跋ing 罢全面清查澳 c耙omplete疤 check 搬日记总账柏 c胺

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37、s肮通用记账凭证八 g伴eneral 澳purpose白 vouche蔼r八通用日记账核算疤形式八 b版ookkeep伴ing pro岸cedure 靶using g背eneral 八journal澳 板外来原始凭证佰 s岸ource d叭ocument板傲nbspfro胺m outsi癌de跋现金日记账案 c般ash jou袄rnal搬虚账户拌 n隘ominal 熬account阿s跋序时账簿坝 b斑ook of 把chronol叭ogical 肮entry 百一次凭证斑 s奥ingle-r败ecord d八ocument熬百银行存款日记账芭 d瓣eposit 懊journal耙永续盘存制颁 p伴erpetua班l inven败tory sy澳stem皑原始凭证败 s鞍ource d矮ocument把俺暂记账户疤 s霸uspense笆 accoun啊ts背增减记账法懊 i罢ncrease胺-decrea败se book搬keeping矮债权结算账户罢 a按ccounts背 for se鞍ttlemen耙t of cl罢aim埃债