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 估算auditing 审计agency 机构fairvaluehistoricalcostreplacementreimbursementexecutivemeasure

公允价值历史成本重置成本归还、赔偿行政部门、行政人员计量taxreturns 纳税申报表taxexemptdirectorboardofdirector

免税懂事长董事会ethicsofaccounting

会计职业道德integrity 诚信competence 能力businesstransactionaccountpayeeaccountingdataaccountingequation*accounttitle 会计科目*assets 财富liabilities 欠债

转账支票会计等式*ownersequity全部者权益*revenue 收入*income利润*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 花费税*servicefeesearned 服务性收入valueaddedtax/VAT 增值税enterpriseincometax 公司所得税individualincometax 个人所得税withdrawal/withdrew 提款、撤资*balance 余额*mortgage 抵押*incur 产生、导致*apportion分派、分摊*accountingcycle 会计循环、会计周期*entry 分录、记录*trialbalance 试算均衡*worksheet 工作草表、工作稿本*postreference/post.ref 过账依照、过账参照debit 借、借方*credit贷、贷方、信誉summary/explanation 纲要insurance 保险premiumpolicy 保险单*currentassets 流动财富*long-termassets 长久财富*property财富、物质cash/currency 钱币资本、现金accountsreceivable 应收账款*provisionforbaddebts/allowanceforuncollectibleaccount/doubtdebts坏帐准备recoveries 追回款directwrite-offmethod 直接冲销法allowancemethod 备抵法contraaccount 备抵账户prepaidexpense 预支、待摊花费*prepayment/advancetosupplies 预支账款*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 库房*FIFO/LIFO/weightaverage/specificidentification的四种方法

存货发出成本计价overhead

公司经费long-termequityinvestmentfixedassets/plantassets

长久投资固定财富usefullife

使用寿命residualvalue/salvagevalue 残值unit–productionmethod 单位产量法*depreciationperunitaccumulateddepreciationacceleratemethodDDBmethodSYDmethoddisposaloffixedassetsintangibleassets

单位折旧额累计折旧加快折旧法年数总和法固定财富清理无形财富patentstrademarksgoodwill

专利权商标权商誉deferredassets 递延财富operatingleasecapitalleasecapitalexpenditurerevenueexpenditure

经营租借融资租借资天性支出利润性支出amortize 分期归还（债务）othercashequivalentorder/draft

其余钱币资本depositIOUS

存款、订金借条postdatedcheckoutstandingcheck

延付支票(不属于流动财富）未付支票notsufficientfundscheckelectronicfundstransfer

资本不足支票电子资本转账servicecharges/handlingcharge 手续费pettycashbankstatement

备用金银行对账单bankreconciliation 银行余额调理表receipt 收入、收条reimburse 归还、报销vtdisbursement 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 按期盘存制expiration/maturity 到期、截止obligation;liability 义务liabilities 欠债bookvalue 账面价值facevalue;parvalue 票面价值discount 折价、贴现、折扣accountpayable 对付账款*notpayable 对付单据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 短期借钱advancefromcustomer/unearnedrevenuesinterests 利息dividends 股利payoff 偿付清、还清salariespayable 对付员工薪酬wages 基本薪资bonus 奖金、盈余pensionpayment 养老保险medicalinsurancepremiums 医疗保险金housingreserves 住宅公积金non-monetarywelfare 非钱币性福利employee 雇员、员工

预收账款bond 债券premium 溢价、保险金、佣金duedate/maturitydate 到期对付日、到期日paid-incapital 实收资本capitalstock 股本capitalreserve 资本公积surplusreserve 盈余公积undistributedprofit 未分派利润retainedearnings 保存利润commonstock 一般股preferredstock 优先股Corporationlimited/Co.LTD 股份有限公司Singleproprietorship/soleproprietorship 独有公司Partnership 合伙公司酬Feesearned

金、酬金Realestate 房地产、不动产CommisionGeneraljournal

回扣、佣金日志总账Special journal 特种日志账generalledger 总分类账明subsidiaryledger

细分类账originaldocument/sourcedocument

原始凭据chartofaccounttitleprimaryoperatingrevenueoperatingexpenserevenuesrealization

会计科目表主营业务收入经营花费、时期花费收入实现制accrualbasismatchingprudenceprincipletimeperiodbalancesheetincomestatement

权责发生制配比性原则慎重性原则时间分期财富欠债表利润表statementofcashflowrevenue/sales

现金流量表营业收入costofgoodssold/costofsales

营业成本salestaxesandextracharges/operatingtaxes

营业税金及附带sellingexpenseadvertisingexpense

销售花费广告花费generalandadministrativeexpense 管理及总务花费、管理花费utilityexpense 公共事业花费financingexpenselossofassetsimpairmentchangesoffairvalueincomefrominvestment

财务花费财富减值损失公允减值改动投资利润grossprofitnetprofit

毛利、利润总数净利润currentratio 流动比率quickratiodebtstototalassets

速度比率

财富欠债比capitalizationratiotimesinterestsearnedratioEBIT息税前利润

资本化比率已赢利息倍数inventoryturnoverrateofretu