财务会计单词表

财务会计单词表财务会计单词表全文共17财务会计单词表全文共17页，当前为第1页。account.n.帐，帐户；帐单。vi.说明；计价。accountingn.会计；会计学。accountant.n.会计师；会计人员。record-keepingn.记录，记账。certify.vi.证明；执业。summarizevi汇总；概括。transaction.n.交易，事项，会计事项，经济业务。finance.n财政；金融；筹资；融通资金；财务，理财。vi.筹资；融通资金。evaluation.n.评价，评估。auditing.n审计；审计学。review.vi&n检查；回顾；评论。measuren量度；量具；措施。processprocessassumptionaccountingentitysoleproprietorshippartnershipcorporationgoingconcernliquidate清除。.moneymeasurementinflationdeflationaccountingperiodfinancialstatementhistoricalcostobjectivityinvoicesphysicalcountbias-freeevidencematerialityvi.计量。n.步骤；工序；过程v.处理；加工。n.假设，假定。会计实体。独资。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。财务会计单词表全文共17页，当前为第财务会计单词表全文共17页，当前为第2页。conservationconservationconsistencyfulldisclosurematchingelementassetsliabilityowner'sequityrevenueexpensesnetearningsLedgerDouble-entryEntryTrialbalanceMultinationalCorporation.ManualaccountingCashn稳健性，谨慎性。n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兑现应收票据应收票据财务会计单词表全文共17财务会计单词表全文共17页，当前为第3页。Accruedfeesreceivable应收应计费用SuppliesonhandSuppliesonhandPrepaidrentPrepaidinsuranceAccumulateddepreciationPlantandequipmentAccountspayableUnearnedfeesMortgagepayableWithdrawalsIncomesummaryServicefeesearnedUtilityexpensesWageSalary薪RenaissanceDualityOffsetBalanceDualityOffsetBalance预付租金预付保险累计折旧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，文艺复兴时期财务会计单词表全文共17页，当前为第4页。财务会计单词表全文共17页，当前为第4页。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Abbreviatev缩写，简略；缩短；节略Debitn借方，计入借方的款项v将…计入借方Creditn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Investmentn投资accountingcycle会计循环rawmaterial原材料finishproduct产成品，制成品sourcedocuments原始凭证journaln日记账；杂志；报纸；日记；议事财务会计单词表全文共17财务会计单词表全文共17页，当前为第5页。chronologicaljournalizingdisbursementmerchandiseacquisitionwithdrawalsadvertisingfeesearnednetincomecontraaccountsbalancesheetincomestatementtemporaryaccountsincomesummaryretainedearningsnocorporatechronologicaljournalizingdisbursementmerchandiseacquisitionwithdrawalsadvertisingfeesearnednetincomecontraaccountsbalancesheetincomestatementtemporaryaccountsincomesummaryretainedearningsnocorporatesalesdiscountspurchasesdiscountspurchasesreturnsandallowancesgrossmarginmerchandiseadj.按照年月顺序的编制分录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购货退回与折让毛利n.商品、货物vi.经商财务会计单词表全文共17页，当前为第财务会计单词表全文共17页，当前为第6页。moneyorder汇票、邮票moneyorder汇票、邮票discount现allowanceFOBdestinationFOBshippingpointtransportationintransportationoutcostofgoodssoldperiodicinventorysystem制）perpetualinventorysystem制）inventory存财务会计单词表全文共17页，当前为第财务会计单词表全文共17页，当前为第7页。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IOUn借据（由IOUn借据（由Ioweyou的读音缩allowanceforuncollectibleaccountspostedcheckNSFcashonhandcashinbankpettycashsinkingfundbankreconciliationbankstatementoutstandingcheckmiscellaneousexpenseimprestpettycashfunduncollectibleaccountswrite-offagingscheduleproceedsprincipalmaturityvalue略转义而成）远期支票存款不足库存现金财务会计单词表全文共17财务会计单词表全文共17页，当前为第8页。零用现金偿债基金银行往来调节表银行对账单，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promissorynotesdishonorednotescontingentliabilityaccruedinterestreceivablenumeratordenominatorrawmaterialsspecificidentificationweighted-averagefirst-infirst-outlast-infirst-outlowerofcostormarketdeteriorationobsolescencewrite-downreplacementcostnetrealizablevaluedisposeditem-by-itemmethodlossduetomarketdeclineofin本票，期票拒付票据或有负债应计应收利息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成本与市价孰低法n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y存货跌价损失财务会计单词表全文共财务会计单词表全文共17页，当前为第9页。allowanceforlossduetomarketdeclineofinventory存货跌价准备grossprofitmethod毛利率法short-terminvestment短期投资marketablesecurities有价证券gain(loss)onsaleofinvestment出售投资利得（或利retailmethod零售价法失）lossondeclineinshort-terminvestment短期投资跌价损失财务会计单词表全文共17页，当前为第财务会计单词表全文共17页，当前为第10页。costmethod成本法equitymethod权益法portfolion有价证券组合，投资搭配；公文包；部长职务unrealizedlossonlong-terminvestment长期投资未实现损失consolidatev合并；巩固dividendincome股利收入commonstock普通股财务会计单词表全文共17财务会计单词表全文共17页，当前为第11页。corporatebondamortizationpremium金brokercorporatebondamortizationpremium金broker'scommissioninterestearnedoffseteffectiveinterestratefaceinterestratecarryingvaluerateofreturn公司债券n摊销n溢价；保险费；贴水；佣经纪人佣金已获利息收入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fixturen装置，装修；固定物furnituren器具；家具depreciationn折旧depletionn折耗intangibleassets无形资产naturalresource自然资源patentn专利权；财务会计单词表全文共17财务会计单词表全文共17页，当前为第12页。a专利物v批准专利，取得……的专利copyrightn版权leaseholdn租赁权，租赁物，租约；a租来的franchisen特许权，专营权；v给……以特权trademarkn商标；v给……标上商标goodwilln商誉amortizationn摊销sum-of-years-'digitsmethod 年数总和法double-declining-balancemethod双倍余额递减法groupdepreciation分类折旧discard v&n丢掉，报废trade-in贴旧换新财务会计单词表全文共17页，当前为第13页。payrolldiscountonnotespayableexcisetax应付票据折价货物税，营业税，消费税deferredrevenue递延收入special-orderfirm财务会计单词表全文共17页，当前为第13页。payrolldiscountonnotespayableexcisetax应付票据折价货物税，营业税，消费税deferredrevenue递延收入special-orderfirm根据定单组织生产的企业absorbproductwarrantyliabilityvacationpayliabilitycontingentliabilitycreditguaranteelawsuitincometaxcompensationwithholdabsorbproductwarrantyliabilityvacationpayliabilitycontingentliabilitycreditguaranteelawsuitincometaxcompensationwithholdbeliabletofairlaborstandardsactfederalincomecontributionsactwagebracketpensionexemptionpayrollregisterlife-insurancev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，免税工资表人寿保险Stock n股票，股份；存货财务会计单词表全文共17页，当前为第14页。财务会计单词表全文共17页，当前为第14页。Securedbonds担保债券Termbonds定期债券Serialbonds分期还本债券Registeredbonds记名式债券Couponbonds附息票债券Presentvalue现值Annuityn年金Effectiveinterestmethod实际利率法Retirementn退休；退服；收回Conversionn折换，调换，转换Commonstock普通股Provisionn准备，备付，备抵Paid-incapitalinexcessofparvalue超面值缴入股本Bondsinkingfunds偿债基金Mortgagev抵押，n抵押权；抵押（贷款，债券）Realproperty不动产，房地产Installmentn分期付款，分期收款Operatinglease经营性Capitallease资本性租赁，融资租赁Pensionn养老金，退休金，抚恤金dissolvev解散mutualagency互为代理unlimitedliability有限责任furnitureanddisplays器具与陈列物品stockholdern股东contributedcapital实缴股本财务会计单词表全文共17页，当前为第财务会计单词表全文共17页，当前为第15页。legalentitytransferabilitycapital-raisingcapabilityauthorizedstockissuedstockoutstandingstocktreasurystockpreferredstockparanno-parvaluestockconnotationlegalcapitalcapitalstockbroadofdirectorsstatedvalueorganizationcostssubscriptionca