会计相关英语词汇

accountpayable应付帐款accountreceivable应收帐款accountofpayments支出表accountofreceipts收入表Accountingperiod会计期间accountingyear或financialyear会计年度accountantgenaral会计主任accountbalancde结平的帐户accountbill帐单accountbooks帐accountclassification帐户分类accountcurrent往来帐accountformofbalancesheet帐户式资产负债表accountformofprofitandlossstatement帐户式损益表accountpayable应付帐款accountreceivable应收帐款accountofpayments支出表accountofreceipts收入表accounttitle帐户名称，会计科目accountingyear或financialyear会计年度accountspayableledger应付款分类帐Accountingperiod（会计期间）arerelatedtospecifictimeperiods,typicallyoneyear（通常是一年)资产负债表：balancesheet可以不大写b利润表：incomestatements(orstatementsofincome)利润分配表：retainedearnings现金流量表：cashflows1、部门的称谓市场部Marketing销售部SalesDepartment（也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务CustomerService，例如客服员叫CSR，Rforrepresentative人事部HumanResource行政部Admin.财务部Finance&Accounting产品供应ProductSupply，例如产品调度员叫PSPlanner2、人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk，如会计文员为AccountingClerk主任supervisor经理Manager总经理GM，GeneralManager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees总监Director总会计师FinanceController高级Senior如高级经理为SeniorManager营业费用Operatingexpenses代销手续费Consignmentcommissioncharge二、负债类Liability短期负债Currentliability短期借款Short-termborrowing应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应付账款Accountpayable预收账款Depositreceived代销商品款Proxysalegoodsrevenue应付工资Accruedwages应付福利费Accruedwelfarism应付股利Dividendspayable应交税金Taxpayable应交增值税valueaddedtaxpayable进项税额WithholdingsonVAT已交税金Payingtax转出未交增值税UnpaidVATchangeover减免税款Taxdeduction销项税额SubstitutedmoneyonVAT出口退税Taxreimbursementforexport进项税额转出ChangeoverwithnoldingsonVAT出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax转出多交增值税OverpaidVATchangeover未交增值税UnpaidVAT应交营业税Businesstaxpayable应交消费税Consumptiontaxpayable应交资源税Resourcestaxpayable应交所得税Incometaxpayable应交土地增值税Incrementtaxonlandvaluepayable应交城市维护建设税Taxformaintainingandbuildingcitiespayable应交房产税Housingpropertytaxpayable应交土地使用税Tenuretaxpayable应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable应交个人所得税Personalincometaxpayable其他应交款Otherfundinconformitywithpaying其他应付款Otherpayables预提费用Drawingexpenseinadvance其他负债Otherliabilities待转资产价值Pendingchangeroverassetsvalue预计负债Anticipationliabilities长期负债Long-termLiabilities长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear应付债券Bondspayable债券面值Facevalue,Parvalue债券溢价Premiumonbonds债券折价Discountonbonds应计利息Accruedinterest长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long-termaccountpayableduewithinoneyear一年后到期的长期应付Long-termaccountpayableoveroneyear专项应付款Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyear一年后到期的专项应付Long-termspecialpayableoveroneyear递延税款Deferraltaxes三、所有者权益类OWNERS''EQUITY资本Capita实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock已归还投资InvestmentReturned公积资本公积Capitalreserve资本(或股本)溢价Cpital(orStock)premium接受捐赠非现金资产准备Receivenon-cashdonatereserve股权投资准备Stockrightinvestmentreserves拨款转入Allocatesumschangeoverin外币资本折算差额Foreigncurrencycapital其他资本公积Othercapitalreserve盈余公积Surplusreserves法定盈余公积Legalsurplus任意盈余公积Freesurplusreserves法定公益金Legalpublicwelfarefund储备基金Reservefund企业发展基金Enterpriseexpensionfund利润归还投资Profitscapitalizadonreturnofinvestment利润Profits本年利润Currentyearprofits利润分配Profitdistribution其他转入Otherchengeoverin提取法定盈余公积Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取储备基金Withdrawalreservefund提取企业发展基金Withdrawalreserveforbusinessexpansion提取职工奖励及福利基金Withdrawalstaffandworkers''bonusandwelfarefund利润归还投资Profitscapitalizadonreturnofinvestment应付优先股股利PreferredStockdividendspayable提取任意盈余公积Withdrawalothercommonaccumulationfund应付普通股股利CommonStockdividendspayable转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)未分配利润Undistributedprofit四、成本类Cost生产成本Costofmanufacture基本生产成本Basecostofmanufacture辅助生产成本Auxiliarycostofmanufacture制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation劳务成本Servicecosts五、损益类Profitandloss收入Income业务收入OPERATINGINCOME主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue其他业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserves补贴收入Subsidizerevenue国家扶持补贴收入Subsidizerevenuefromcountry其他补贴收入Othersubsidizerevenue营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities资源税Resourcestax土地增值税Incrementtaxonlandvalue5405其他业务支出Otherbusinessexpense销售其他材料成本Othercostofmaterialsale其他劳务成本Othercostofservice其他业务税金及附加费Othertaxandassociatecharge费用Expenses营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense福利费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost营业外支出Nonbusinessexpenditure捐赠支出Donationoutlay减值准备金Depreciationreserves非常损失Extraordinaryloss处理固定资产净损失Netlossondisposaloffixedassets出售无形资产损失Lossonsalesofintangibleassets固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出Amercementoutlay所得税Incometax以前年度损益调整Prioryearincomeadjustment1AAA美国会计学会

2Abacus《算盘》杂志

3abacus算盘考试大论坛

4Abandonment废弃,报废;委付

5abandonmentvalue废弃价值

6abatement①减免②冲销

7abilitytoservicedebt偿债能力

8abnormalcost异常成本

9abnormalspoilage异常损耗

10abovepar超过票面价值

11abovetheline线上项目

12absoluteamount绝对数,绝对金额

13absoluteendorsement绝对背书

14absoluteinsolvency绝对无力偿付

15absolutepriority绝对优先求偿权

16absolutevalue绝对值

17absorb摊配,转并

18absorptionaccount摊配账户,转并账户

19absorptioncosting摊配成本计算法

20abstract摘要表考试大论坛

21abuse滥用职权

22abuseoftaxshelter滥用避税项目

23ACCA特许公认会计师公会

24acceleratedcostrecoverysystem加速成本收回制度

25accelerateddepreciationmethod加速折旧法,快速折旧法

26accelerationclause加速偿付条款,提前偿付条款

27acceptance①承兑②已承兑票据③验收

28acceptancebill承兑票据

29acceptanceregister承兑票据登记簿

30acceptancesampling验收抽样

31accesstime存取时间

32accommodation融通

33accommodationbill融通票据

34accommodationendorsement融通背书

35account①账户,会计科目②账簿,报表③账目,账项④记账

36accountability经营责任,会计责任

37accountabilityunit责任单位

38Accountancy《会计》杂志

39accountancy会计

40accountant会计员,会计师

41accountantgeneral会计主任,总会计

42accountingincharge主管会计师

43accountant,slegalliability会计师的法律责任

44accountant,sreport会计师报告

45accountant,sresponsibility会计师职责

46accountform账户式,账式

47accounting①会计②会计学

48accountingassumption会计假定,会计假设

49accountingbasis会计基准,会计基本方法

50accountingchanges会计变更

51accountingconcept会计概念

52accountingcontrol会计控制

53accountingconvention会计常规,会计惯例

54accountingcorporation会计公司

55accountingcycle会计循环

56accountingdata会计数据

57accountingdoctrine会计信条

58accountingdocument会计凭证

59accountingelements会计要素

60accountingentity会计主体,会计个体

61accountingentry会计分录

62accountingequation会计等式

63accountingevent会计事项

64accountingexposure会计暴露,会计暴露风险

65accountingfirm会计事务所考试大论坛

66AccountingHallofFame会计名人堂

67accountingharmonization会计协调化

68accountingidentity会计恒等式

69accountingincome会计收益

70accountinginformation会计信息

71accountinginformationsystem会计信息系统

72accountinginternationalization会计国际化

73accountingjournals会计杂志

74accountinglegislation会计法规

75accountingmanual会计手册

76accountingobjective会计目标

77accountingperiod会计期

78accountingpolicies会计政策

79accountingpostulate会计假设

80accountingpractice会计实务

81accountingprinciple会计原则

82AccountingPrincipleBoard会计原则委员会

83accountingprocedures会计程序

84accountingprofession会计职业,会计专业

85accountingrateofreturn会计收益率

86accountingrecords会计记录,会计簿籍

87AccountingReview《会计评论》

88accountingrules会计规则

89AccountingSeriesRelease《会计公告文件》

90accountingservice会计服务

91accountingsoftware会计软件

92accountingstandard会计标准,会计准则

93accountingstandardization会计标准化

94AccountingStandardsBoard会计准则委员会(英)

95AccountingStandardsCommittee会计准则委员会(英)

96accountingsystem①会计制度②会计系统

97accountingtechnique会计技术

98accountingtheory会计理论

99accountingtransaction会计业务,会计账务

100AccountingTrendandTechniques《会计趋势和会计技术》

101accountingunit会计单位

102accountingvaluation会计计价

103accountingyear会计年度

104accounts会计账簿,会计报表

105accountsales承销清单,承销报告单

106accountspayable应付账款

107accountsreceivable应收账款

108accountsreceivableagingschedule应收账款账龄分析表

109accountsreceivableassigned已转让应收账款

110accountsreceivablecollectionperiod应收账款收款期

111accountsreceivablediscounted已贴现应收账款

112accountsreceivablefinancing应收账款筹资,应收账款融资

113accountsreceivablemanagement应收账款管理

114accountsreceivableturnover应收账款周转率,应收账款周转次数

115accretion增殖

116accrualbasisaccounting应计制会计,权责发生制会计

117accruedasset应计资产

118accruedexpense应计费用

119accruedliability应计负债

120accruedrevenue应计收入

121accumulateddepreciation累计折旧

122accumulateddividend累计股利

123accumulatedearningstax累积盈余税,累积收益税

124accumulation累积,累计

125acidtestratio酸性试验比率

126acquiredcompany被盘购公司,被兼并公司

127acquisition购置,盘购

128acquisitionaccounting盘购会计

129acquisitioncost购置成本

130acquisitiondecision购置决策

131acquisitionexcess盘购超支

132acquisitionsurplus盘购盈余

133across-the-board全面调整

134ACT预交公司税

135act法案,法规

136action起诉,诉讼

137activeaccount活动账户

138activeassets活动资产

139activity业务活动,作业

140activityaccount作业账户

141activityaccounting作业会计

142activityratio业务活动比率

143activityvariance业务活动量差异

144actofbankruptcy破产法

145actofcompany公司法

146actofGod天灾,不可抗力

147actualcapital实际资本

148actualvalue实际价值

149actualwage实际工资

150addedvalue增值

151addedvaluestatement增值表

152addedvaluetax增值税

153addition增置,扩建

154additionaldepreciation附加折旧,补提折旧

155additionalpaid-incapital附加实缴资本

156additionaltax附加税

157adequatedisclosure充分披露

158adjunctaccount附加账户

159adjustable-ratebond可调整利率债券

160adjustedgrossincome调整后收益总额,调整后所得总额

161adjustedtrialbalance调整后试算表

162adjustingentry调整分录

163adjustment调整

164adjustmentaccount调整账户

165adjustmentbond调整债券

166administrativeaccounting行政管理会计

167administrativebudget行政管理预算

168administrativeexpense行政管理费用

169ADR资产折旧年限幅度

170advaloremtax从价税

171advance预付款,垫付款

172advancecorporationtax预交公司税

173advancesfromcustomers预收客户款

174advancetosuppliers预付货款

175adventure投机经营,短期经营

176adverseopinion反面意见,否定意见

177adversevariance不利差异,逆差

178advisoryservices咨询服务

179affiliatedcompany联营公司

180affiliation联营

181afterclosingtrialbalance结账后试算表

182aftercost售后成本

183afterdate出票后兑付

184aftersight见票后兑付

185after-tax税后

186AGA政府会计师联合会

187age寿命,账龄,资产使用年限

188ageallowance年龄减免

189ageanalysis账龄分析

190agency代理,代理关系

191agencycommission代理佣金

192agencyfund代管基金

193agenda议事日程,备忘录

194agent代理商,代理人

195aggregatebalancesheet合并资产负债表

196aggregateincomestatement合并损益表

197AGI调整后收益总额,调整后所得总额

198agingofaccountsreceivable应收账款账龄分析

199agingschedule账龄表

200agio贴水,折价

201agiotage汇兑业务,兑换业务

202AGM年度股东大会

203agreement协议

204agreementofpartnership合伙协议

205AICPA美国注册公共会计师协会

206AIS会计信息系统

207allcapitalearningsrate资本总额收益率

208all-inclusiveincomeconcept总括收益概念

209allocation分摊,分配

210allocationcriteria分配标准

211allotment①分配,拨付②分配数,拨付数

212allowance①备抵②折让③津贴

213allowanceforbaddebts呆账备抵

214allowancefordepreciation折旧备抵账户

215allowancemethod备抵法

216all-purposefinancialstatement通用财务报表,通用会计报表

217alpharisk阿尔法风险,第一种审计风险

218alteredcheck涂改支票

219alternativeaccountingmethods可选择性会计方法

220alternativeproposals替代方案,备选方案

221amalgamation企业合并

222AmericanAccountingAssociation美国会计学会

223Americandepositoryreceipts美国银行证券存单,美国银行证券托存收据

224AmericanInstituteofCertifiedPublicAccountants美国注册会计师协会,美国注册公共会计师协会

225Americanoption美式期权

226AmericanStockExchange美国股票交易所

227amortization①摊销②摊还

228amortizedcost摊余成本

229amount金额,合计

230amountdiffer金额不符

231amountdue到期金额

232amountof1dollar1元的本利和

233analysis分析

234analyst分析师

235analyticalreview分析性检查

236annualaudit年度审计

237annualclosing年度结账

238annualgeneralmeeting年度股东大会

239ann