会计专业英语重点词汇大全

accounting会计, 会计学account 账户accountfor/as核算certifiedpublicaccountant/CPA注册会计师chieffinancialofficer财务总监budgeting 预算auditing 审计agency 机构fairvalue 公允价值historicalcost 历史本钱replacementcost 重置本钱reimbursement 归还, 补偿executive 行政部门, 行政人员measure 计量taxreturns 纳税申报表taxexempt 免税director 懂事长boardofdirector 董事会ethicsofaccounting 会计职业道德integrity 诚信competence 实力businesstransaction 经济交易accountpayee 转账支票accountingdata 会计数据, 信息accountingequation 会计等式accounttitle会计科目assets 资产liabilities 负债owners’equiy部者权益revenue收入income收益gains利得abnormalloss特别损失bookkeeping账簿, 簿记double-entrysystem复式记账法taxbearer纳税人customduties关税consumptiontax消费税servicefeesearned效劳性收入valueaddedtax/VAT增值税enterpriseincometax企业所得税individualincometax个人所得税withdrawal/withdrew 提款, 撤资balance余额mortgage抵押incur产生, 招致apportion 安排, 分摊accountingcycle 会计循, 会计周期entry 分, 记录trialbalance 试算平衡worksheet 工作草, 工作底稿postreference/post.ref 过账依, 过账参考debit 借, 借方credit 贷, 贷方, 信用summary/explanation 摘要insurance 保险premiumpolicy 保险单currentassets 流淌资产long-termassets 长期资产property 财产, 物资cash/currency 货币资金, 现金accountsreceivable 应收账款*provisionforbaddebts/allowanceforuncollectibleaccount/doubtdebts坏帐打算recoveries 追回款directwrite-offmethod 干脆冲销法allowancemethod 备抵法contraaccount 备抵账户prepaidexpense 预付, 待摊费用prepayment/advancetosupplies预付账款inventory 存货*merchandiseinventory库存商品finishedgoods 产成品semi-finishedgoods 半成品goodinprocess 在产品constructioninprocess 在建工程warehousing 仓库*FIFO/LIFO/weightaverage/specificidentification 存货发出本钱计价四种方法overhead 企业经费long-termequityinvestment 长期投资fixedassets/plantassets 固定资产usefullife 运用寿命residualvalue/salvagevalue 残值unitproductionmethod 单位产量法*depreciationperunit 单位折旧额accumulateddepreciation 累计折旧acceleratemethod 加速折旧法DDBmethod 法双倍余额递减SYDmethod 年数总和法disposaloffixedassets 固定资产清理intangibleassets 无形资产patents 专利权trademarks 商标权goodwill 商誉deferredassets 递延资产operatinglease 经营租赁capitallease 融资租赁capitalexpenditure 资本性支出revenueexpenditure 收益性支出amortize 分期归还〔债务〕othercashequivalent 其他货币资金order/draft 汇票deposit 存款, 订金IOUS 借据postdatedcheck 延付支票〕outstandingcheck 未付支票notsufficientfundscheck 资金缺乏支票electronicfundstransfer 电子资金转账servicecharges/handlingcharge 手续费pettycash 备用金bankstatement 银行对账单bankreconciliation 银行余额调整表*reimburse归还,报销*reimburse归还,报销vt*disbursement支付,支出*creditor债权人promissorynote 本票dishonor 拒绝承兑, 拒付tradediscount 商业折扣cashdiscount/salesdiscount 现金折扣salesreturnsandallowance 销售折让perpetualinventorysystem 永续盘存制periodicinventorysystem 定期盘存制expiration/maturity 到期, 截止obligationliability 义务liabilities 负债bookvalue 账面价值facevalueparvalue 票面价值discount 折价, 贴现, 折扣accountpayable 应付账款*notpayable 应付票据taxespayable 应交税费vat-input 增值税进项税vat-output 增值税销项税commercialaccepteddraft 商业承兑汇票bankaccepteddraft 银行承兑汇票short-termloan 短期借款advancefromcustomer/unearnedrevenues 预收账款interests 利息dividends 股利payoff 偿付清, 还清salariespayable 应付职工薪酬wages 根本工资bonus 奖金, 红利pensionpayment 养老保险medicalinsurancepremiums 医疗保险金housingreserves 住房公积金non-monetarywelfare 非货币性福利employee 雇员, 员工bond 债券premium 溢价, 保险金, 佣金duedate/maturitydate 到期应付日, 到期日paid-incapital 实收资本capitalstock 股本capitalreserve 资本公积surplusreserve 盈余公积undistributedprofit 未安排利润retainedearnings 留存收益commonstock 一般股preferredstock 优先股Corporationlimited/Co.LTD股份Singleproprietorship/soleproprietorship独有企业Partnership 合伙企业Feesearned 酬金, 酬劳Realestate 房地产, 不动产Commision 回扣, 佣金Generaljournal 日记总账Specialjournal 特种日记账generalledger 总分类账subsidiaryledger 明细分类账originaldocument/sourcedocument 原始凭证chartofaccounttitle 会计科目表primaryoperatingrevenue 主营业务收入operatingexpense 经营费用, 期间费用revenuesrealizationprinciple 收入实现制accrualbasis 权责发生制matchingprinciple 配比性原那么prudenceprinciple 慎重性原那么timeperiod 时间分期balancesheet 资产负债表incomestatement 利润表statementofcashflow 现金流量表revenue/sales 营业收入costofgoodssold/costofsales 营业本钱salestaxesandextracharges/operatingtaxes 营业税金及附加sellingexpense 销售费用advertisingexpense 广告费用generalandadministrativeexpense 管理及总务费, 管理费用utilityexpense 公共事业费用financingexpense 财务费用lossofassetsimpairment 资产减值损失changesoffairvalueassets 公允减值变动incomefrominvestment 投资收益grossprofit 毛, 利润总额netprofit 净利润currentratio 流淌比率quickratio 速度比率debtstototalassetsratio 资产负债比capitalizationratio 资本化比率timesinterestsearnedratio 已获利息倍数EBIT 息税前利润inventoryturnover 存货周转率rat