會計專業(yè)詞匯

1、該單元屬于單詞書：會計專業(yè)英語詞匯表查看accounting period會計期會計年度 accoungting process計程序 budget n.預算vt.編預算，為做預算 accountingn. 會計 accrual basis n. 權責發(fā)生制，應計制，權責發(fā)生基礎，應計基礎annual report n. 年度報告 audit n. 查帳,審計vt. 審計,旁聽balance sheet決算表，資產(chǎn)負債表，資金平衡表；cash and cash equivalents現(xiàn)金及現(xiàn)金等價物 cash basisn. 現(xiàn)金制(以現(xiàn)金為依據(jù)的記帳法);cash flow statemen

2、t 現(xiàn)金流量表CPA 注冊會計師Certified Public Accountantcorporation n. 公司 , 法人 , 集團 cost accounting n.成本會計;financial accounting 財務會計； economic entity 經(jīng)濟實力 forecast n. 預測,預報vt. &vi. 預測 ;geenral purpose financial statements 通用財務報表GAAP abbr. 一 般 公 認 會 計 原 則 (=generally accepted accounting principles) going concern

3、繼續(xù)盈利的企業(yè); 持續(xù)經(jīng)營income statement收益表，損益表，利潤表；internal auditing 內(nèi)部審計；International Accounting Standard Board 國際會計準則理事會management accounting n. 管理會計（學 ）, 管理計算, 簿記處理；unit of measurement 貨幣計量；not-for-profits 非盈利組織partnership n. 合伙 , 合股performance n.業(yè)績prospectusn.招股說明書；內(nèi)容說明書；（即將出版的書等的）內(nèi)容介紹，簡介；計劃書，意見書；（講義等的）大

4、綱sole proprietorship 獨資；stewardship of management 管理當局的受托責任asset n. 資產(chǎn) ,有用的東西,優(yōu)點,長處；balance between benefit and cost 權衡成本效益comparability n. 相似性，可比較性；completeness 完整性；confirmatory role 確證作用；current cost 現(xiàn)行成本equity n. 權益，產(chǎn)權，（無固定利息的）股票n. 公平 , 公正expense n. 消費,支出；faithful representation 如實反映；framework fo

5、r the preparation andpresentation of financial statements 編報財務報表的框架gain 利得；historical cost 歷史成本incomen. 收益；收入,所得income taxn. 所得稅inventory n. 存貨liability n. 負債loss n. 損失；Lower of cost and net realizable value成本與可變現(xiàn)凈值孰低法materiality n.重要性neutrality n. 中立性；Non-monetary assets 非貨幣性資產(chǎn)；prodictive role 預測作用

6、；present value 現(xiàn)值prudence n. 審慎 , 慎重 , 精心明辨(conservatism)realizable value 可實現(xiàn)價值可變現(xiàn)價值receivable adj. 可收到的, 應收的n. (復 )receivables: 應收帳款reliability n. 可靠性revenue 收入 n. 總收入 ; 財政收入 , 稅收 n. 稅務局segment n.企業(yè)分部substance over form 實質(zhì)重于形式；timeliness 及時性understandability n.可理解性account form 帳戶 , 賬式account payabl

7、e 應付帳款；accrued liability 應計負債administrative expense 管理費用行政事務費amortization 攤銷； n. 分期償還；available-for-sale security 可供出售證券bond n. 債券borrowing n. 借款 , 貸款；comprehensive income 綜合收益cost of sales 銷售成本；current item 流動性項目；current liability 流動負債；（ capital） reserve （資本）公積depreciation n. 折舊direct method n. 直接法

8、；discontinued operation 終止營業(yè)；equity method 權益法；indirect method 間接法distribution cost 銷售費用n. 發(fā)行成本, 經(jīng)銷成本finance cost 財務費用；finished good 產(chǎn)成品goodwill n. 商譽 , 信譽 .；foreign currency translation adjustment 外幣折算差額intangible asset n. 無形資產(chǎn)investing activities 投資活動investment n. 投資,投入,投資額mortgage 抵 押 借 款 ； vt. 抵

9、 押 n. 抵 押 ； 房 屋 抵 押 貸 款 ；multiple-step form 多步式；non-current asset 非流動資產(chǎn)notes payable 經(jīng) 應付賬款operating activities 經(jīng)營活動；operating cycle 營業(yè)周期；prepaid expense 預付費用；raw material 原材料，素材；property plant and equipment 固定資產(chǎn)；report form 報告式retained earnings 留存收益share capital 股本；short-term investment 短期投資；single

10、-step form 單步式；taxes payable 應交稅金treasury bill 短期國庫券treasury note n. （美國的）中期國庫券, ；wages payable 應付工資work in progress n. 在產(chǎn)品account 賬戶accounting equation 會計等式accrual 應 計；accrued asset 應計資產(chǎn)accumulated depreciation n. 累計折舊；adjusted trail balance 調(diào)整后的試算平衡表；adjusting entry 調(diào)整分錄cash n. 現(xiàn)金allowance for dou

11、btful 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 n. 抵減帳戶credit n. 貸項，信貸debit n. 借方，借項deferral n. 遞延；deferred expense 遞延費用；deferred revenue 遞延收入dividend n. 紅利,股息,意外之財, 彩金 , 被除數(shù)；double-entry bookkeeping system 復式記賬entry n. 分錄；income summary account 本年利潤賬戶journal

12、n. 日記賬ledger 分類帳par value 平價 , 票面價值； permanent account 永久性賬戶 post n.過賬； post-closing trail balance 結賬后試算平衡； sales discount 銷售折扣 salvage value 殘值；sales returns and allowance 銷售退回與折讓; temporary account 暫時性賬戶；trail balance 試算平衡表 unearned adj. 不勞而獲的, 不應得到的；unearned revenue 預計收入； valuation asjustments 計價

13、調(diào)整 T-account T 型賬戶 count 盤存；administrative overhead 管理間接費用； aging receivable 應收賬款賬齡分析Average cost 平均費用平均成本bad debt n. 呆賬 , 壞賬，死帳 bank reconciliation 銀行存款余額調(diào)節(jié)表 bank statement 銀行結單，銀行對賬單； cash book 現(xiàn)金賬 cash on hand n. 庫存現(xiàn)金；cash short and over 現(xiàn)金尾差，現(xiàn)金短溢；cost flow assumption 成本流轉假說demand deposit 活期存款;de

14、posit 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IOU (=I owe you) n. 借據(jù)；dividend receivable 應收股利；equity investment 權益投資；first-in first-out 先進先出法maturity n. 成熟(支票等的)到期；maturity date 到期日；moving or cumulative weighted average 移動加權平均；net reali

15、zable value 可變現(xiàn)凈值overdraft n. 透支notes receivable 經(jīng) 應收票據(jù)；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rebate n. 回扣；petty cash fund 備用金；prudence concept 謹慎性原則；redeemable preference shares 可贖回優(yōu)先股retail n. 零售 ；retail method 零售價法reversen 轉回；selling cost 銷售費用；specific iden

16、tification 個別認定法；standard cost 標準成本supply n. 無聊，價值較低的材料；subsidiary record 明細記錄trade discount n.商業(yè)折扣，同行折扣，批發(fā)折扣；trade receivable 應收賬款write down 減記；variable production overhead 可變制造費用；amortize vt. 攤銷；amortize cost 攤銷成本capitalize 資本化；arm s length transaction 公平交易control 控制；carrying amount 賬面價值；consolida

17、ted financial statements 合并財務報表；depreciable amount 應計折舊額； derecognize 終止確認fair value 公允價值；effective interest rate method 實際利率法； estimated residual value 預計殘值 financial instrument n. 金融工具，金融證券；financial asset 金融資產(chǎn)identifiable 可辨認；held on freehold 擁有所有權；held on leasehold 擁有使用權；held-to-maturity investi

18、ments 持有至到期投資 impairment n. 減值； internally generated 自創(chuàng)；investee 被投資方investment income 投資收入； investment property 投資性房地產(chǎn) parent company 母公司 ,總公司； knowledgeable willing parties 熟悉情況，自愿的雙方 ordinary shares 普通股；physical substance 實物形態(tài)；quoted market price 市場報價 recoverable amount 可收回金額；reducing balance met

19、hod 余額遞減折舊法；research and development costs 研究和開發(fā)支出evaluation n. 重估；revaluation surplus 重估增值significant 重大影響；straight-line-method 直線法或年限平均法subsidiary company n.子公司，附屬公司；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；adjunct account 附屬賬戶at par 平價 , 按票面價格bonus n. 紅利 , 獎金book val

20、ue帳面價值Callable bond 可提前贖回債券；compound instrument 混合股利discount rate 貼現(xiàn)率discount n. 折扣 , 貼現(xiàn)率 vt. 打折扣 , 貼現(xiàn) , 不重視， 不全信 vi. 貼現(xiàn) , 減息貸款face value n. 票面價值, 表面價值；good&service tax 貨物和勞務稅；gross price method 總價法indirect taxation n. 間接稅制installment n. 分期付款（安裝, 一期）；interest-bearing 帶息，附息leverage n. 杠桿作用,lienn. 扣押權

21、 , 留置權mortgage bond經(jīng) 抵押債券net price 凈價 實價payroll tax就業(yè)稅，薪工稅，工資薪金稅premium n. （商 ）溢價provision 準備retained earning 留存收益sales tax n. 營業(yè)稅，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 n.稅前抵扣（指在計算所得稅時可從納稅者所得總額中扣除的款項,如子女撫養(yǎng)費等）value added tax n. 增值稅warrant 認股權warr

22、anty n. 產(chǎn)品質(zhì)保yield 收益率；zero-coupon bond 零息債券；additional paid-in capital 股本溢價；callability 可贖回優(yōu)先權convertibility n.可轉換（優(yōu)先股）cumulative 積 累（優(yōu)先股）；declaration date 股權宣告日fair market value 公允市價；legal capital 法定資本limited liability n. 有限責任liquidate 清算participation 參加（優(yōu)先股）；payment day 股利支付日；securities law 證券法sto

23、ckholder n.股東=shareholder供）；shares outstanding 流通在外的股份；stock dividend distributable 應付股票股利stock option 股票期權；優(yōu)先認股權stock split 股份分割，分股treasury stock n.商庫存股份commission 銷售傭金；associating cause and efect 因果關系對比cash discount n. 現(xiàn)金折扣consideration 對價dealer n. 經(jīng)銷商；商人；發(fā)牌者，莊家；俚語毒品販子，販毒者department store 百貨公司n. 百

24、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(jīng)常經(jīng)營活動refund 退款；sales allowance 銷售折讓；sales returns 銷售退回；shipping cost 運費volume volume rebate 數(shù)量折扣accounting policy 會計政策；asset turnover 資產(chǎn)周轉率；auditor s report 審計報告；base

25、amount 基數(shù)base year 基期或基年；business risk 商業(yè)風險；chairmans statement 董事長報告 common-size statement 統(tǒng)一量度式財務報表； comparative statement 比較報表 scoringcredit scoring 信用評級cross-sectional comparison 同行業(yè)比較；director s report 董事會報告DuPont system 杜邦分析系統(tǒng)economic environment 經(jīng)濟環(huán)境financial asset 財務資產(chǎn)financial leverage 財務杠桿作用；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 asset