财务会计单最新词表汇编

1、account.accounting accountant.record-keeping certify.summarizetransaction.finance.evaluation.auditing.review.measureVOCABULARYn.帐，帐户；帐单。vi.说明；计价。n.会计；会计学。n.会计师；会计人员。n. t己录，t己账。vi.证明；执业。vi汇总；概括。n.交易，事项，会计事项,经济业务。n财政；金融；筹资；融通资金；财务，理财。vi.筹资；融通资金。n.评价，评估。n审计；审计学。vi & n检查；回顾；评论。n量度；量具；措施。vi.计量。processass

2、umption accounting entity sole proprietorship partnership corporation going concern liquidate 清除。.money measurement inflationdeflationaccounting period financial statement historical cost objectivity invoices physical count bias-free evidence materiality conservationn.步骤；工序；过程v.处理；加工。n.假设，假定。会计实体。独资

3、。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。n稳健性，谨慎性。consistencyfull disclosurematchingelementassetsliabilityowners equityrevenueexpensesnet earningsLedgerDouble-entryEntryTrial balanceMultinational Corporation.Manual accountingCashNotes receivableAccru

4、ed fees receivableSupplies on handn 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兑现应收票据应收应计费用手头物料用品Prepaid rent预付租金Prepaid insurance预付保险Accumulated depreciation累计折旧Plant and equipmentAccounts payableUnearned feesMortgage payableWithd

5、rawalsIncome summaryService fees earnedUtility expensesWageSalary薪RenaissanceDualityOffsetBalanceAbbreviateDebit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.两重性，二元性n. & v抵消，补偿n余额；平衡v （用天平）称；对比，比较；使平衡、均等vi平衡，均等v缩写，简略；缩短；节略n借方，计入借方的款项v将计入借方CreditInvestm

6、entaccounting cycle raw material finish product source documents journal 录work sheet chronological journalizing disbursement merchandise acquisition withdrawalsadvertising fees earnedn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n投资会计循环原材料产成品，制成品原始凭证n日记账；杂志；报纸；日记；议事工作底稿adj.按照年月顺

7、序的编制分录n支出n商品；货物。v,经商n取得n提取；退股；退伙以获广告费收入净收益net incomecontra accountsbalance sheetincome statement temporary accounts income summary retained earnings no corporatesales discountspurchases discounts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purchases returns and allowances购货退回与折让gross margin merchandi

8、sediscount现allowanceFOB destination毛利n.商品、货物vi.经商v.买卖、推销n.折扣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FOB shipping pointtransportation intransportation outcost of goods soldperiodic inventory system制）perpetual inventory system制）inventory存money orderIOUposted checkNSFcash on handcash in bankpetty

9、 cashsinking fund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.为编制财产目录汇票、邮票n 借据（由I owe you的读音缩略转义而成）远期支票存款不足库存现金银行存款零用现金偿债基金bank reconciliation银行往来调节表allowance for uncollectible accountsbank statementoutstanding check miscellaneous expense imprest petty cash fund uncollectible accountswrite-

10、offaging scheduleproceedsprincipalmaturity valuepromissory notesdishonored notescontingent liabilityaccrued interest receivablenumeratordenominatorraw materialsspecific identificationweighted-averagefirst-in first-out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 本金到期值本票，期票拒付票据或有负债应计应收

11、利息n 分子n 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last-in first-outlower of cost or market成本与市价孰低法deterioration obsolescencewrite-down replacement cost net realizable value disposeditem-by-item methodn 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loss due to market decline of inventory存货跌价损失allowance for loss due to market de

12、cline of inventory 存货跌价准备retail method零售价法gross profit method毛禾率法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（或利失）短期投资跌价损失loss on decline in short-term investment allowance to reduce short-term investment to market短期投资减至市价备抵成本法cost methodequity methodport

13、folio权益法n有价证券组合，投资搭配；公文包；部长职务长期投资未实现损失unrealized loss on long-term investmentconsolidatedividend income common stock corporate bond amortizationpremium金brokers commission interest earnedoffseteffective interest rate face interest rate carrying value rate of returnv合并；巩固股利收入普通股公司债券n 摊销n溢价；保险费；贴水；佣经纪人

14、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fixture装置，装修；固定物furniture器具；家具租来以特depreciationdepletionintangible assets natural resource patentcopyrightleasehold的franchise权trademarkgoodwilln 折旧n 折耗无形资产自然资源n 专利权；a 专利物v批准专利，取得的专利n 版权n 租赁权，租赁物，租约；an 特许权，专营权；v给n 商标；v给标上商标n商誉amortizationn摊销sum-o

15、f-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discard v & n丢掉，报废trade-in贴旧换新payrolln工薪，工薪支付总额discount on notes payable应付票据折价excise taxdeferred revenuespecial-order firmabsorbproduct warranty liabilityvacation pay liabilitycontingent liabilitycredit guarantee

16、lawsuitincome taxcompensationwithholdbe liable tofair labor standards actfederal income contributions actwage bracketpensionexemption货物税，营业税，消费税递延收入根据定单组织生产的企业v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payroll register工资表life-insurance人寿保险StockDiluten股票

17、，股份；存货v冲淡，稀释，摊薄Bond indentureSecured bondsTerm bondsSerial bondsRegistered bondsCoupon bondsPresent valueAnnuityEffective interest method债券契约担保债券定期债券分期还本债券记名式债券附息票债券现值n年金实际利率法RetirementConversionCommon stockProvisionn 退休；退服；收回n 折换，调换，转换普通股n准备，备付，备抵超面值缴入股本Paid-in capital in excess of par valueBond si

18、nking funds偿债基金Mortgagev抵押，n抵押权；抵押（贷款，债券）Real property不动产，房地产Installmentn分期付款，分期收款Operating leaseCapital leasePension经营性资本性租赁，融资租赁养老金，退休金，抚恤金dissolvev 解散mutual agency unlimited liability furniture and displays stockholdercontributed capital互为代理有限责任器具与陈列物品n股东实缴股本legal entity可转移性法人，合法组织transferability

19、n 拨给，拨用capital-raising capabilityauthorized stockissued stockoutstanding stocktreasury stockpreferred stockpar an no-par value stockconnotationlegal capitalcapital stockbroad of directorsstated valueorganization costssubscriptioncapital stock subscribedstock dividenddistributablestock splitappropriati