會計專業(yè)英語詞匯

一會計與環(huán)境Accounting period會計期Accounting process 會計程序Accounting 會計，會計學Accrual basis 權責發(fā)生制Annual report 年度報告Audit 審計Auditing 審計，審計學 Balance sheet 資產負債表Budgeting 預算Cash and cash equivalents 現(xiàn)金及現(xiàn)金等價物Cash basis 現(xiàn)金收付制Cash flow statement 現(xiàn)金流量表Certified public accountant 注冊會計師Corporation 公司Cost accounting 成本會計Economic entity 經濟實力Financial accounting 財務會計Forecast 預測General purpose financial statements 通用財務報表Generally accepted accounting principles 一般公認會計準則Going concern 持續(xù)經營Income statement 利潤表Internal auditing 內部審計International Accounting Standard Board 國際會計準則理事會Managerial（management） accounting 管理會計(monetary) unit of measurement 貨幣計量Not-for-profits 非營利組織Partnership 合伙Performance 業(yè)績Prospectus 招股說明書Sole proprietorship 獨資企業(yè)Stewardship（accountability） of management 管理當局的受托責任二會計概念與原則Asset 資產Balance between benefit and cost 權衡成本效益comparability可比性completeness完整性confirmatory role 確證作用Current cost現(xiàn)行成本Equity 權益Expense 費用Faithful representation 如實反映Framework for the Preparation and Presentation of Financial Statements編報財務報表的框架Gain 利得Historical cost 歷史成本Income 收益Income tax 所得稅Inventory 存貨Liability 負債Loss 損失Lower of cost and net realizable value成本與可變現(xiàn)凈值孰低法Materiality 重要性Neutrality 中立性Non-monetary assets 非貨幣性資產Predictive role 預測作用Present value 現(xiàn)值Prudence (conservatism,)謹慎Realizable (settlement) value 可變現(xiàn)價值Receivable 應收帳款Reliability 可靠性Revenue 收入Segment 企業(yè)分部Substance over form 實質重于形式Timeliness 及時性Understandability 可理解性三財務報表Account form 賬戶式Account payable 應付賬款Accrued liability 應計負債Administrative expense 管理費用Amortization 攤銷Available-for-sale security 可供出售證券Bond 債券Borrowing 借款Comprehensive income 綜合收益Cost of sales 銷售成本Current asset 流動資產Current item 流動性項目Current liability 流動負債(capital) reserve （資本）公積Depreciation 折舊Direct method 直接法Discontinued operation 終止營業(yè)Distribution cost 銷售費用Equity method 權益法Finance cost 財務費用Financing activities 籌資活動Finished good 產生品Foreign currency translation adjustment 外幣折算差額Goodwill 商譽Indirect method 間接法Intangible asset 無形資產Inventory 存貨Investing activities 投資活動Investment 投資Mortgage 抵押借款Multiple-step from 多步式Non-current asset 非流動資產Notes payable 應付賬款Operating activities 投資活動Operating cycle 營業(yè)周期Prepaid expense 預付費用Property plant and equipment 固定資產Raw material 原材料Receivable 應收賬款Report form 報告式Retained earnings 留存收益Share capital 股本Short-term investment 短期投資Single-step form 單步式Taxes payable 應交稅金Treasury bill 一年以內短期國債Treasury note 五年以內中期國債Wages payable 應付工資Work in progress 在產品四會計循環(huán)Account 賬戶Accounting equation 會計等式Accrual 應計Accrued asset 應計資產Accrued liability 應計負債Accumulated depreciation 累計折舊Adjusted trail balance 調整后的試算平衡表Adjusting entry 調整分錄Allowance for doubtful accounts 壞賬準備Cash dividend 現(xiàn)金股利Closing entry 結賬分錄Common stock 普通股Contra account 抵減賬戶Credit 貸項，信貸Debit 借項，借方Deferral 遞延Deferred expense 遞延費用Deferred revenue 遞延收入Depreciation 折舊Dividend 股利Double-entry bookkeeping system 復式記賬Entry 分錄Income Summary account 本年利潤賬戶Journal 日記賬Ledger 分類賬Par value 面值Permanent account 永久性賬戶Post 過賬Post-closing trail balance 結賬后試算平衡Sales discount 銷售折扣Sales returns and allowance 銷售退回與折讓Salvage value 殘值Temporary account 暫時性賬戶Trail balance 失算平衡表T-account T型賬戶Unearned revenue 預計收入Valuation adjustments 計價調整五流動資產Administrative overhead 管理間接費用Aging receivable 應收賬款賬齡分析Average cost 平均成本法Bad debt 壞賬Bank reconciliation 銀行存款余額調節(jié)表Bank statement 銀行對賬單Cash book 現(xiàn)金賬Cash equivalents 現(xiàn)金等價物Cash on hand 庫存現(xiàn)金Cash short and over 現(xiàn)金尾差，現(xiàn)金短溢Cost flow assumption 成本流轉假設Count 盤存 Demand deposit 活期存款 Deposit in transit 在途存款Deposit to guarantee contract performance 合同履行保證金Direct labor 直接人工Direct material 直接材料Dividend receivable 應收股利Equity investment 權益投資Finished goods 產生品First-in first-out 先進先出法Fixed production overhead 固定制造費用Import duty 進口稅金Interest receivable 應收利息IOU 借據(jù)Last-in last-out 后進先出法Lower of cost and net realizable value 成本與可變現(xiàn)凈值孰低法Maturity date 到期日Moving or cumulative weighted average 移動加權平均Net realizable value 可變現(xiàn)凈值Notes receivable 應收票據(jù)Overdraft 銀行透支Overtime premium 加班津貼Past due 過期Periodic system 定期盤存制Perpetual system 永續(xù)盤存制Petty cash fund 備用金Prudence concept 謹慎性原則Raw material 原材料Rebate 回扣Redeemable preference shares 可贖回優(yōu)先股Retail method 零售價法Reverse 轉回Selling cost 銷售費用Specific identification 個別認定法Standard cost 標準成本Subsidiary record 明細記錄Supplies 無聊，價值較低的材料Trade discount 商業(yè)折扣Trade receivable 應收賬款Variable production overhead 可變制造費用Work in progress 在產品Write down 減記六投資，固定資產與無形資產Amortize 攤銷Amortize cost 攤余成本Arms length transaction 公平交易Available-for-sale investments 可供出售投資Capitalize 資本化Carrying amount 賬面價值Consolidated financial statements 合并財務報表Control 控制Depreciable amount 應計折舊額Derecognize 終止確認Effective interest rate method 實際利率法Equity method 權益法Estimated residual value 預計殘值Fair value 公允價值Financial asset 金融資產Financial instrument 金融工具Fixed or float interest rate 固定或浮動利率Held on freehold 擁有所有權Held on leasehold 又有使用權Held-to-maturity investments 持有至到期投資Identifiable 可辨認Impairment 減值Internally generated 自創(chuàng)Investee 被投資方Investment income 投資收益Investment property 投資性房地產Knowledgeable willing parties 熟悉情況，自愿的雙方Ordinary shares 普通股Parent company 母公司Physical substance 實物形態(tài)Quoted market price 市場報價Recoverable amount 可回收金額Reducing balance method 余額遞減折舊法Research and development costs 研究和開發(fā)支出Revaluation surplus 重估增值Evaluation 重估Significant 重大影響Straight-line-method 直線法或年限平均法Subsidiary company 子公司Sum-of-the-year digits method 年數(shù)綜合法Surplus cash 現(xiàn)金盈余Write off 注銷 記為費用七負債Adjunct account 附屬賬戶At par 平價Bonus 獎金B(yǎng)ook value(carrying value) 賬面價值Callable bonds 可提前贖回債券Cash discount 現(xiàn)金折扣Cash dividend 現(xiàn)金股利Compound instrument 混合股利Deferred revenue 遞延收入Discount rate 折現(xiàn)率Discount 折價Face value 面值Good & Service Tax(GST) 貨物和勞務稅Gross price method 總價法Income tax 所得稅Indirect taxation 間接課稅Installment 分期Interest-bearing 帶息，附息Leverage 杠桿Lien 留置權，質權Mortgage bonds 抵押債券Net price method 凈價法Notes payable 應付票據(jù)Payroll tax 工資薪金稅Premium 溢價Provision 準備Retained earnings 留存收益Sales tax 銷售稅Social security and unemployment insurance 社會保障稅和失業(yè)保險金Tax authorities 稅務機關Tax deduction 稅前抵扣Value Added Tax 增值稅Warrant 認股權Warranty 產品質保Yield 收益率Zero-coupon bonds 零息債券 八所有者權益Additional paid-in capital 股本溢價Callability 可贖回優(yōu)先股Cash dividend 現(xiàn)金股利Common stock 普通股Convertibility 可轉換（優(yōu)先股）Cost flow assumption 成本流轉假設Cost method 成本法Cumulative 積累（優(yōu)先股）Declaration date 股利宣告日Fair market value 公允市價Legal capital 法定資本Limited liability 有限責任Liquidate 清算Par value method 面值法Par value 面值Participation 參加（優(yōu)先股）Payment date 股利支付日Securities Law 證券法Shareholders or stockholders 股東Shares outstanding 流通在外的股份Stock dividend 股票股利Stock dividend distributable 應付股票股利Stock option 股票期權Stock split 股票分割Treasury stock 庫存股九.經營成果Associating cause and effect 因果關系配比Cash discount 現(xiàn)金折扣Commission 銷售傭金Consideration 對價Cost of sales 銷售成本Dealer 經銷商Department store 百貨商店Gross amount 總額Immediate recognition 立即確認Installment sales 分期收款銷售Matching 配比Nominal value 名義價值Ordinary operating activities 經常經營活動 Refund 退款Sales allowance 銷售折讓Sales returns 銷售退回Shipping cost 運費Systematic and rational allocation 系統(tǒng)合理分攤Trade discount 銷售折扣Value-added tax 增值稅Volume rebate 數(shù)量折扣Warranty cost 產品質量保證費用Written off 注銷 十. 財務報表分析Accounting policy 會計政策Asset turnover 資產周轉率Auditors report 審計報告Base amount 基數(shù)Base year 基期或期年Business risk 經營風險Chairman s statement 董事長報告Common-size statement 統(tǒng)一量度式財務報表，同比報Comparative statement 比較報表Credit scoring 信用評級Cross-sectional comparison 同行業(yè)比較Director report 董事會報告DuPont system 杜邦分析系統(tǒng)Economic environment 經濟環(huán)境Financial asset 財務資產Financial leverage 財務杠桿Financial ratio 財務比率Government statistics 政府統(tǒng)計數(shù)據(jù)Net income to sales 銷售凈利潤Net profit margin 邊際凈利率Ratio analysis 比率分析Return on assets(ROA) 資產報酬率Return on equity(ROE) 權益資產報酬率Return on sales(ROS) 銷售資產報酬率Time-series comparison時間序列比較Trend analysis 趨勢分析Working capital 營運資本十一.成本要素Allocation rate 分配率Clock card 工時卡Cost Allocation 成本分配Cost object 成本對象Cost Tracing 成本匯集Department overhead 部門制造費用Direct labor 直接人工Direct material 直接材料Direct method 直接分配法Indirect labor 間接人工Indirect material 間接材料Manufacturing overhead 制造費用Payroll system 工資系統(tǒng)Reciprocal method 交互分配法Step-down method 順序分配法十三.管理會計Budgeted balance sheet 預算資產負債表Budgeted statement of cash flows 預算現(xiàn)金流量表Capital expenditures budget 資本支出預算Cash budget 現(xiàn)金預算Cost center