會(huì)計(jì)專業(yè)英語(yǔ)重點(diǎn)詞匯大全

accounting會(huì)計(jì)、會(huì)計(jì)學(xué)account 賬戶accountfor/as核算certifiedpublicaccountant/CPA注冊(cè)會(huì)計(jì)師chieffinancialofficer財(cái)務(wù)總監(jiān)budgeting 預(yù)算auditing 審計(jì)agency 機(jī)構(gòu)fairvalue 公允價(jià)值historicalcost 歷史成本replacementcost 重置成本reimbursement 償還、補(bǔ)償executive 行政部門、行政人員measure 計(jì)量taxreturns 納稅申報(bào)表taxexempt 免稅director 懂事長(zhǎng)boardofdirector 董事會(huì)ethicsofaccounting 會(huì)計(jì)職業(yè)道德integrity 誠(chéng)信competence 能力businesstransaction 經(jīng)濟(jì)交易accountpayee 轉(zhuǎn)賬支票accountingdata 會(huì)計(jì)數(shù)據(jù)、信息accountingequation 會(huì)計(jì)等式accounttitle會(huì)計(jì)科目assets 資產(chǎn)liabilities 負(fù)債owners’revenue收入income收益

有者權(quán)益gains利得abnormalloss非常損失bookkeeping賬簿、簿記double-entrysystem復(fù)式記賬法taxbearer納稅人customduties關(guān)稅consumptiontax消費(fèi)稅servicefeesearned服務(wù)性收入valueaddedtax/VAT增值稅enterpriseincometax企業(yè)所得稅individualincometax個(gè)人所得稅withdrawal/withdrew 提款、撤資balance余額mortgage抵押incur產(chǎn)生、招致apportion 分配、分?jǐn)俛ccountingcycle 會(huì)計(jì)循環(huán)、會(huì)計(jì)周期entry 分錄、記錄trialbalance 試算平衡worksheet 工作草表、工作底稿postreference/post.ref 過(guò)賬依據(jù)、過(guò)賬參考debit 借、借方credit summary/explanation 摘要insurance 保險(xiǎn)premiumpolicy 保險(xiǎn)單currentassets 流動(dòng)資產(chǎn)long-termassets 長(zhǎng)期資產(chǎn)property cash/currency accountsreceivable 應(yīng)收賬款provisionforbaddebts/allowanceforuncollectibleaccount/doubtdebts壞帳準(zhǔn)備recoveries 追回款directwrite-offmethod 直接沖銷法allowancemethod 備抵法contraaccount 備抵賬戶prepaidexpense 預(yù)付、待攤費(fèi)用prepayment/advancetosupplies預(yù)付賬款inventory 存貨merchandiseinventory庫(kù)存商品finishedgoods 產(chǎn)成品semi-finishedgoods 半成品goodinprocess 在產(chǎn)品constructioninprocess 在建工程warehousing 倉(cāng)庫(kù)FIFO/LIFO/weightaverage/specificidentification計(jì)價(jià)的四種方法overhead 企業(yè)經(jīng)費(fèi)long-termequityinvestment 長(zhǎng)期投資fixedassets/plantassets 固定資產(chǎn)usefullife 使用壽命residualvalue/salvagevalue 殘值unitproductionmethod 單位產(chǎn)量法depreciationperunit 單位折舊額accumulateddepreciation 累計(jì)折舊acceleratemethod 加速折舊法DDBmethod 法雙倍余額遞減SYDmethod 年數(shù)總和法disposaloffixedassets 固定資產(chǎn)清理intangibleassets 無(wú)形資產(chǎn)patents 專利權(quán)trademarks 商標(biāo)權(quán)goodwill 商譽(yù)

存貨發(fā)出成本facevalueparvalue 票面價(jià)值discount 折價(jià)、貼現(xiàn)、折扣accountpayable 應(yīng)付賬款notpayable 應(yīng)付票據(jù)taxespayable 應(yīng)交稅費(fèi)vat-input vat-output commercialaccepteddraft 商業(yè)承兌匯票bankaccepteddraft 銀行承兌匯票short-termloan 短期借款advancefromcustomer/unearnedrevenuesinterests 利息dividends 股利payoff 償付清、還清salariespayable 應(yīng)付職工薪酬wages 基本工資bonus 獎(jiǎng)金、紅利pensionpayment 養(yǎng)老保險(xiǎn)medicalinsurancepremiums 醫(yī)療保險(xiǎn)金housingreserves 住房公積金non-monetarywelfare 非貨幣性福利employee 雇員、員工bond 債券premium 溢價(jià)、保險(xiǎn)金、傭金duedate/maturitydate 到期應(yīng)付日、到期日paid-incapital 實(shí)收資本capitalstock 股本capitalreserve 資本公積surplusreserve 盈余公積undistributedprofit 未分配利潤(rùn)retainedearnings 留存收益commonstock 普通股preferredstock 優(yōu)先股Corporationlimited/Co.LTD股份有限公司

預(yù)收賬款Singleproprietorship/soleproprietorship獨(dú)有企業(yè)Partnership 合伙企業(yè)Feesearned 酬金、酬勞Realestate Commision 回扣、傭金Generaljournal 日記總賬Specialjournal 特種日記賬generalledger 總分類賬subsidiaryledger 明細(xì)分類賬originaldocument/sourcedocument 原始憑證chartofaccounttitle 會(huì)計(jì)科目表primaryoperatingrevenue 主營(yíng)業(yè)務(wù)收入operatingexpense 經(jīng)營(yíng)費(fèi)用、期間費(fèi)用revenuesrealizationprinciple 收入實(shí)現(xiàn)制accrualbasis 權(quán)責(zé)發(fā)生制matchingprinciple 配比性原則prudenceprinciple 謹(jǐn)慎性原則timeperiod 時(shí)間分期balancesheet 資產(chǎn)負(fù)債表incomestatement 利潤(rùn)表statementofcashflow 現(xiàn)金流量表revenue/sales 營(yíng)業(yè)收入costofgoodssold/costofsales 營(yíng)業(yè)成本salestaxesandextracharges/operatingtaxes 營(yíng)業(yè)稅金及附加sellingexpense 銷售費(fèi)用advertisingexpense 廣告費(fèi)用generalandadministrativeexpense 管理及總務(wù)費(fèi)用、管理費(fèi)用utilityexpense 公共事業(yè)費(fèi)用financingexpense 財(cái)務(wù)費(fèi)用lossofassetsimpairment 資產(chǎn)減值損失changesoffairvalueassets 公允減值變動(dòng)incomefrominvestment 投資收益grossprofit 毛利、利潤(rùn)總額netprofit 凈利潤(rùn)currentratio 流動(dòng)比率quickratio 速度比率debtstototalassetsratio 資產(chǎn)負(fù)債比capitalizationratio 資本化比率timesinterestsearnedratio 已獲利息倍數(shù)EBIT 息稅前利潤(rùn)inventoryturnover 存貨周轉(zhuǎn)率rateofreturnonassets 資產(chǎn)報(bào)酬率profitmargin