会计英语词汇

1·Accounting会计，会计核算，会计学2·Financialaccounting3．Reliabilityvaluevalue11。Assets资产12．Liabilities负债13．Equity权益14．Investmentbyowners所有者投入15．Distributionstoowners所有者分16．Comprehensiveincome综合收益17．Revenues收入 。18．Expenses费用19．Gains收益 20．Losses损失21．Accrualbasisbasisexpenditure收益性支出24．Capitalexpenditure配比原则28．Historicalcost29．Industrypractices实质重于形式30．Accountingequation会计方程式，会计恒等式31．Thecost-benefitrelationship成本收益比较原则1.SEC美国证券交易委员会AICPAFASBGASBAmericanAccountingAssociation6．IMA7．FEIKeyWords：1．Account2．LedgerledgerSubsidiaryledgerJournaljournal7．Specialjournal8．JournalentryTrialbalanceAdjustedtrialbalancetrialbalance14．AdjustingentriesClosingentries分录Double—entrysystem复式记账法17．Reversingentries18．Incomesummary本年利润WorksheetRetainedearning21．Nominalortemporaryaccounts名义账户，临时账户22．Permanentorrealaccount。永久账户，真实账户1．Thebalancesheet资产负债表LiquiditySolvencyFinancialflexibility5．CurrentassetsNon-currentassetsCurrentliabilitiescapitalliabilities10．Capitalstock11．Additionalcapital12．Retainedearningform14．Report~form15．Contingencies或有事项16．Accountingpolicies会计政策17．Revenues收入18．Expenses费用19．Gains收益20．Losses损失21．Costofgoodssold销货成本22．Sellingexpenses销售费用23．Administrativeorgeneralexpenses管理费24．Discontinuedoperation非连续性的经营活动25．Extraordinaryitems非常事项，特殊项目26．Earningpershare每股收益 、27．Cumulativeeffectsofachangeinaccountingprinciples28．Incomestatement29．Single—stepincomestatementincomestatement31．Thestatementofcashflows32．Operatingactivitiesactivitiesactivities35．DirectmethodIndirectmethod间接法Theauditor’SopinionManagement’Sdiscussionandanalysis1．Ratioanalysisratio3．Activityratioratioratioratioratio8．CurrentcashdebtratioReceivablesturnover现金负债率应收账款周转率10．Profitmarginonsalesofretumonassets12．EPS13．Priceeamingsratio市价率PayoutratioDebttototalassetsratioTimesinterestearnedBookvaluepershare8．ComparativeanalysisKeyWords：Cash2．Cashequivalent3．ReceivablesTradereceivables6．Accountsreceivables非销售性应收款receivables应收账款7．Notesreceivables8．Tradediscounts9．Cashdiscounts10．Grossmethod11．NetmethodUncollectibleaccountsreceivable坏账Directwrite．offmethod销法Theallowancemethod15．1'Ilepercentage-of-salesapproach销货百分比法 ．16．Thepercentage．of-receivablesapproach应收账款余额百分比17．Theagingschedule账龄分析法InventoryPeriodicinventorysysteminventorysystem1·ThespecificidentificationmethodTheFIFOTheLIFO24·Simpleaveragemethodaverageweightedaverage27．Impairmentofvalue28·Thehistoricalcost历史成本29·Themarketvaluemethod市价法30·Thelowerofcostormarketmethod市价与成本孰低法31·Tradingsecurities商业证券32·Securitiesavailableforsaleheldtomaturity1．Internalcontrol内部控制ControlEnvironmentRiskAssessment风险评价4．Controlactivities5．Communication交流信息6．MonitoringKeyWords：1．Long．termassetsequipment3．DepreciationFreightcostsAdditions6．Alump-sumpurchase7．Themarketvaluefairvalue9．Boot补价，附带利益10．Assetsunderconstruction11．AvoidableinterestinterestReplacementsCapitalexpendituresRevenueexpendituresDepreciationbaseTheoriginalcostsalvagevaluemethodmethodchargemethodSum．0f-the．years’digitsmethodDeclining-balancemethoddouble—dechnerate28．ThebookvalueThegroupandcompositemethod分类法，分组法Thehybridorcombinationmethoditems32．Scrapvalue33．Dispositionoffixedassetsearninginvestmentinequitysecurities38．Investmentsindebtsecurities债权投资39．Equitysecurities40．Debtsecuritiescostmethod成本法42．Theequitymethod43．Theconsolidation44．Investee被投资人45．Significantinfluence46．Intangibleassets48．Copyrights版权，著作权49．Franchises＆Licenses特许权，专营权50．Trademark商标51．Goodwill商誉KeyWords：1．Currentliabilities2．AccountspayablepayableUnearnedrevenue预收收入Estimatedliability估计负债Currentmaturitiesoflong—termdebtInterest—bearingnote带息票据Zero·-interest·-bearing不带息票据Salestaxespayablenote10．Incometaxespayable所得税11．Long-termliabilities长期负债12．Bondspayablebondsbonds15．Collateral16．Debenturebond17．Junkbond18．Termbondbond20．Callablebond21．Convertiblebondbond23．Theregisteredbond记名债券24．Thebearerbonds不记名债券25．Couponbonds附息债券26．Incomebonds27．Revenuebonds收入债券28．Stated，coupon，ornominalrate29．Theeffectiveyield30．Facevaluevalueamount33．Maturityvalue34．Discount36．Straight-linemethodinterestmethod38．Thecarryingvalue，thefacevalue账面价值39．Contingency或有事项40．Gaincontingency41．Losscontingency42．Contingentliabilities43．Probable44．Reasonablypossible45．Remote46commitments承付款项KeyWords：EquitySoleproprietorship3．PartnershipThegeneralpartnership普通合伙企业Thelimitedpartnership有限合伙企业ThelimitedliabilitypartnershipCorporation公司8．Stockholders股东9．Contributedcapital10．RetainedearningsTreasurystockThecostmethodAdditionalpaid．incapital14．Paid-incapitalinexcessofparvalue5．Paid-incapitalfromtreasurestock16．Theparvaluemethod17．Appropriatedretainedearning拨用留存收益18．Unappropriatedretainedearning未拨用留存收益19．C0rumoRstock普通股20．Preferredstock优先股1．Preemptivefightpaid．incapital23．CapitalstockKeyWords：Cashdividends现金股利2．Propertydividends财产股利3．Scripdividends4．Liquidatingdividends5．Stockdividends股票股利6．Declarationdate宣告日期7．DeclareddividendKeyWords：1．Costaccountingmaterialsmaterials间接材料

附加缴人资本4．Directlaborlaboroverhead7．Job—ordercostaccounting8．Processcostaccounting管理会计10．Auditing11．Theoperationalaudit经营审计12．Complianceaudit合规性审计13．Financialstatementauditunqualifiedauditreport15．Unqualifiedauditreportwithexplanatoryparagraphorm