会计专业英语词汇

1、n An Advertising expense 广告费用n Accrual basis of accounting 权责发生制n Accounts payable 应付账款n Accounts receivable 应收账款n Account 帐户n Accrual-type adjusting entry (accruals) 应计类调整分录n Accounting information system 会计信息系统n Accounts receivable-net 净应收账款n Accumulated depreciation-land improvement 累计折旧-土地改良物n A

2、ccumulated depreciation-buildings 累计折旧-建筑物n Accumulated depreciation-equipment 累计折旧-设备n Accumulated depreciation 累计折旧n Assets 资产n Amortization expense 待摊费用n Allowance for doubtful accounts 呆账准备n Aging of accounts receivable 应收账款帐龄n Bn Bank service charge expense 银行服务费n Balance sheet 资产负债表n Bad debt

3、expense 坏账费用n Bank reconciliation 银行对账单n Bond issue costs 债券发行成本n Bonds payable 应付债券n Book value of a company 公司的账面价值n Book value 账面价值n Building 建筑物 Cn Carrying amount 账面结存额n Carrying value 账面结存额n Cash 现金n Cash basis of accounting 收付实现制n Cash receipt 现金收入（据）n Creditor 债权人n Certified Management Accou

4、ntants 注册管理会计师n Certified Internal Auditor 注册内部审计师n Certified Public Accountants 注册公共会计师n Carrying amount 账面结存额n Common stock 普通股n Conservatism 谨慎性n Contra account 抵消帐户，对销帐户n Contra asset account 备抵资产账户n Contra equity account 备抵权益账户n Contra liability account 备抵负债账户n Cost principle 成本原则n Commissions

5、expense 佣金费用n Contribution Margin 边际贡献（贡献毛利）n Cost of goods sold 销货成本n Chart of accounts 帐户表n Customer deposits 客户存款n Credit 贷n Classified balance sheet 分类资产负债表n Current assets 流动资产n Current years net income 当年净收入n Dn Delivery equipment 投递设备n Depreciation expense 折旧费用 n Debit 借n Deferral 递延n Depreci

6、ation 折旧n Depreciation expense equipment 折旧费用-设备n Deferred income taxes 递延所得税n Depletion expense 折耗费n Double entry accounting 复式记账会计n Discount on bonds payable 应付债券折扣n Discount on notes payable 应付贷款折扣n Discontinued operations 终止经营n En Equipment 设备n Expenses 费用n Effective interest rate method of amor

7、tization 实际利率法摊销n Economic entity assumption 会计主体假设n Earned 赚得n Expired 到期的n Extraordinary itemgain 异常项目利得n Extraordinary items 异常项目n Fn Financial accounting 财务会计n Fees earned 挣得的费用n First in, fist out (FIFO) 先进先出n Financial accounting standards board (FASB) 财务会计准则委员会n Financial statement 财务报表n Full

8、 disclosure principle 充分披露原则n Fixed expenses 固定费用n Financing activities 筹资活动n Furniture and fixtures 家具和固定装置nn Gn Gains 利得n General journal entry 普通日记账分录n Gain on sale of assets 出售资产利得n General ledger 总分类账n Gain on sale of land 出售土地利得n Generally accepted accounting principles (GAAP) 公认会计原则n Going co

9、ncern assumption持续经营假设n Gain on sale of investments 出售投资利得n Gross margin 毛利n Goodwill 商誉n Gain on sale of truck 出售卡车利得n In Institute of Certified Public Accountants 美国公共注册会计师协会n Institute of Management Accountants 管理会计师协会 n Insurance expense 保险费用n Interest expense 利息费用n Interest payable 应付利息n Invent

10、ory 存货n Investment revenues 投资收益n Income summary account 收入汇总帐户n Interest income 利息收益n Investment securities 证券投资n Interest receivable 应收利息n Interest revenues 利息收入n Income statement 收益表n Income statement account 收益表帐户n Incurred 发生的n Income taxes payable 应付所得税n Indirect method of SCF 现金流量表间接方法n Inves

11、ting activities 投资活动n Intangible assets 无形资产n Investments 投资n Investor 投资者n Jn Joe Perez, Capital Joe Perez 资本n Joe Perez, Drawing Joe Perez 提款n Journal entry 日记账分录n J. Ott, Capital J. Ott 资本n J. Ott, Drawing J. Ott 提款n Ln Land 土地n Liabilities 负债n Loans receivable 应收贷款n Losses 损失n Loss on sale of as

12、sets 出售资产损失n Loss from lawsuit 诉讼损失n Long term investments 长期投资n Loss on sale of truck 出售卡车损失n Loss on sale of computer 出售计算机损失n Last in, first out (LIFO) 后进先出n Land improvements 土地改良n Lawsuit payable 应付诉讼费n Long term liabilities 长期负债nn Mn Managerial accounting 管理会计 n Matching principle 配比原则n Mary S

13、mith, Capital -Mary Smith资本n Mary Smith, Drawing -Mary Smith提款n Miscellaneous expense 杂项费用n Merchandise inventory 商品存货n Mortgage loan payable 应付抵押贷款n Monetary unit assumption货币单位假设n Matt Jones, Capital Matt Jones资本n Matt Jones, current year net income Matt Jones当年净收入nn Nn Net income 净收益n Net loss 净损

14、失n Notes payable 应付票据（贷款）n Net realizable value 可变现净值n Net of tax 除税净额n On Office equipment 办公设备n Owners (stockholders) equity 业主（股东）权益n Organization chart 组织结构图n Operating activities 经营活动n Other current assets 其它流动资产n Other current liabilities 其它流动负债n Office equipment expense 办公设备费n Office supplies

15、 expense 办公用品费n Operating income 营业收入n Other accrual expenses payable 其它应付应计费用n Other assets 其它资产n Pn private accounting 私业会计n public accounting 公共（众）会计n Paid-in capital 实收资本n Preferred stock 优先股n Prepaid advertising 预付广告费n Prepaid association dues 预付协会会费n Prepaid expense 预付费用n Prepaid insurance 预付保

16、险费n Prepaid rent 预付租金n Purchases 购买品n Principal 本金n paid-in capital in excess of par value -common stock 普通股股票溢价n paid-in capital in excess of par value -preferred stock 优先股股票溢价n paid-in capital from treasury stock 出售库存股所得资本n Payroll taxes payable 应付工资税n Purchase order 订货单n Petty cash 零用现金n Property

17、, plant, and equipment 固定资产n Primary activities 主营业务n Promissory note 本票n Rn Rent expense 租金费用n Retained earnings 留存收益n Revenues recognition principle 收入确认原则n Revenues 收入n Repairs and maintenance expense 修理及维护费用n Residual value 残值；剩余价值n Receipts 入款n Sn Sales 销售收入n Sales allowances 销货折让n sales discou

18、nts 销售折扣n sales returns销货退回n Salaries expense 工资费用n Sales revenues 销货收入n Salaries payable 应付工资n Securities and Exchange Commission 美国证券交易委员会n Service revenues 服务收入n Service charge revenues 服务费收入n Supplies 供应品n Supplies expense 供应品费用n Subsidiary ledger 明细分类账n Secondary activities 次营业务n Sold 销售n Sole proprietorship 独资企业n Statement of cash flows 现金流量表n Statement of stockholders equity 股东权益表n Stockholders equity 股东权益n Tn Temporary help expense 临时帮助费用n Telephone expense 电话费n Trial balance 试算平衡表n Temporary service expense 临时服务费用n