支票薄 cheque book
支票陈票人 cheque drawer
持票人 cheque holder
不记名支票 cheque to bearer/bearer cheque
记名支票/认人支票 cheque to order
到期支票 antedated cheque
未到期支票 postdated cheque
保付支票 certified cheque
未获兑现支票，退票 returned cheque
横线支票 crossed cheque
普通横线 general crossing
特别横线 special crossing
空白支票 blank cheque
失效支票，过期支票 stale cheque
普通支票 open cheque
打10%折扣的10000元支票，(即9000元) a cheque for $10，000， less 10% discount
加10%费用的10000元支票，(即11000元) a cheque for $10，000， plus 10% charges
支票换现金/兑现 to cash a cheque
清理票款 to clear a cheque
保证兑现 to certify a cheque
填写支票数额 to fill up a cheque
支票上划线 to cross a cheque
开发支票 to make out a cheque
签发支票，开立支票 to draw a cheque/to issue a cheque
透支支票 to overdraw a cheque
背书支票 to endorse a cheque
请付票款/清付票款 to pay a cheque/to honour a cheque
支票退票 to dishonour a cheque
拒付支票 to refuse a cheque
拒付支票 to stop payment of a cheque
提示要求付款 to present for payment
见票即付持票人 payable to bearer
支付指定人 payable to order
已过期/无效 out of date/stale
请给出票人 R/D/refer to drawer
存款不足 N/S/N.S.F./not sufficient funds/I/F/insufficient funds 文字与数字不一致 words and figures differ
支票交换时间已过 account closed
更改处应加盖印章 alterations require initials
交换时间已过 effects not cleared
停止付款 payment stopped
支票毁损 cheque mutilated
Account 帐户
Accounting system 会计系统
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Audit 审计
Balance sheet 资产负债表
Bookkeepking 簿记
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant注册会计师
Cost accounting 成本会计
External users 外部使用者
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会
Financial forecast 财务预测
Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室
Income statement 损益表
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会
Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
Management accounting 管理会计
Return of investment 投资回报
Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Tax accounting 税务会计
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
Expenses 费用
Financial statement 财务报表
Financial activities 筹资活动
Going-concern assumption 持续经营假设
Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owner"s equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收入
Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar assumption 稳定货币假设
Stockholders 股东
Stockholders" equity 股东权益
Window dressing 门面粉饰
标题：能介绍一下营业税的知识吗
TOPIC: Would you please give the general introduction of the business tax?
对话内容：
纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗?
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
税务局：尽我所能吧!一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .
纳税人：什么是应税业务?
Taxpayer: what do you mean by the taxable services?
税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。
Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like
.they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.
纳税人：不动产好理解，无形资产指什么?
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?
税务局：指各种专有权，如专利权、专有技术版权、商标等。
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
纳税人：计税收入如何确定?
Taxpayer: what about the tax base?
税务局：大多数情况下指全部价款包括价外费用。
Tax official: in most case, it is the total consideration received, including additional fees and charges.
纳税人：预收的价款也计算在内吗?
Taxpayer: does that include the turnover received in advance?
税务局：对于无形资产和不动产是这样。
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .
纳税人：无偿赠送呐?
Taxpayer: and what about the donation?
税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。 Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
纳税人：收款是外币怎么办?
Taxpayer: what can we do if we receive turnover in the form of foreign currency?
税务局：按收入当日或当月一日的汇率换算。
Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .
纳税人：营业税税率是多少?
Taxpayer: how about the tax rate?
税务局：一般是3%到达5%，娱乐业是5%到20%。
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
纳税人：您说的对我太有帮助了，谢谢!
Taxpayer: what you have said is very helpful, thank you
第一讲会计英语的常用术语 1.account n..账，账目a/c；账户 e.g.T-account: T型账户；account payable应付账款receivable 应收账款）； 2.Accounting concepts 会计的基本前提 1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营 3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量 *权责发生制accrual basis. accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债 3.Quality of accounting information 会计信息质量要求 （1）可靠性reliability （2）相关性relevance （3）可理解性understandability （4）可比性comparability （5）实质重于形式substance over form （6）重要性materiality （7）谨慎性prudence （8）及时性timeliness 4.Elements of accounting会计要素 1）Assets: 资产 – current assets 流动资产 cash and cash equivalents 现金及现金等价物（bank deposit） inventory存货receivable应收账款prepaid expense 预付费用 – non-current assets 固定资产 property （land and building）不动产, plant 厂房, equipment 设备（PPE） e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 – current liabilities 当期负债 non-current liabilities 长期负债 total liabilities account payable应付账款loan贷款advance from customers 预收款 bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行） 3）Owners’ equity: 所有者权益（Net assets） funds provided by the investors. Investor 投资者 – paid in capital （contributed capital）实收资本 – shares /capital stock （u.s.）股票 retained earnings 留存收益
Suggested Solution Chapter 1 3. 4.
5. (b) net income = 9,260-7,470=1,790 (c) net income = 1,790+2,500=4,290
Chapter 2 1. a.To increase Notes Payable -CR b.To decrease Accounts Receivable-CR c.To increase Owner, Capital -CR d.To decrease Unearned Fees -DR e.To decrease Prepaid Insurance -CR f.To decrease Cash - CR g.To increase Utilities Expense -DR h.To increase Fees Earned -CR i.To increase Store Equipment -DR j.To increase Owner, Withdrawal -DR 2. a. Cash 1,800 Accounts payable ................................................... 1,800 b. Revenue ................................................................... 4,500 Accounts receivable ...................................... 4,500 c. Owner’s withdrawals ................................................ 1,500 Salaries Expense ............................................ 1,500 d. Accounts Receivable (750) Revenue (750) 3. Prepare adjusting journal entries at December 31, the end of the year. Advertising expense 600 Prepaid advertising 600 Insurance expense (2160/12*2) 360 Prepaid insurance 360
常用会计类英语词汇汇总基本词汇 A(1)account账户,报表 A(2)accountingpostulate会计假设 A(3)accountingvaluation会计计价 A(4)accountabilityconcept经营责任概念 A(5)accountancy会计职业 A(6)accountant会计师 A(7)accounting会计 A(8)agencycost代理成本 A(9)accountingbases会计基础 A(10)accountingmanual会计手册 A(11)accountingperiod会计期间 A(12)accountingpolicies会计方针 A(13)accountingrateofreturn会计报酬率 A(14)accountingreferencedate会计参照日 A(15)accountingreferenceperiod会计参照期间 A(16)accrualconcept应计概念 A(17)accrualexpenses应计费用 A(18)acidtestratio速动比率(酸性测试比率) A(19)acquisition收购 A(20)acquisitionaccounting收购会计 A(21)adjustingevents调整事项 A(22)administrativeexpenses行政管理费 A(23)amortization摊销 A(24)analyticalreview分析性复核 A(25)annualequivalentcost年度等量成本法 A(26)annualreportandaccounts年度报告和报表 A(27)appraisalcost检验成本 A(28)appropriationaccount盈余分配账户 A(29)articlesofassociation公司章程细则 A(30)assets资产 A(31)assetscover资产担保 A(32)assetvaluepershare每股资产价值 A(33)associatedcompany联营公司 A(34)attainablestandard可达标准 A(35)attributableprofit可归属利润 A(36)audit审计 A(37)auditreport审计报告 A(38)auditingstandards审计准则 A(39)authorizedsharecapital额定股本 A(40)availablehours可用小时 A(41)avoidablecosts可避免成本 B(42)back-to-backloan易币贷款
会计英语词汇大汇总，要背熟哦！2018-01-06会计说 会计说汇集财会行业的最新政策，实操干货>> 作为一名合格的财务工作人员，除了专业技能，英语也是大家要注意提升的方面哦~kavin老师为大家整理汇总了会计英语词汇，赶快收藏对照查看哦~ accountantgenaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称，会计科目 accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period（会计期间）are related tospecific time periods ,typically one year（通常是一年) 资产负债表：balance sheet 可以不大写b 利润表：income statements (or statements of income) 利润分配表：retained earnings 现金流量表：cash flows 市场部Marketing 销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD） 客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource 行政部Admin.
财会常见名词英汉对照表 （1）会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation
会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle
常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基础 B (52)batch 批量 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76)business entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品 C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capital expenditure 资本支出 C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请
第一章会计总论 本章讨论不同的使用者对会计信息的需求，介绍不同实体对会计职业的影响、会计职业道德及职业行为准则。本章也将对公认会计准则以及一些相关概念和原则进行解释。 本章将介绍会计等式：资产＝负债＋所有者权益，并逐一定义会计等式中的每个要素，举例分析不同业务对会计等式的影响。同时，本章还将简单介绍并列示财务报表。 学习目标： 1．了解会计信息系统 2．应用公认会计准则 3．了解财务报表 4．运用会计要素 5．运用会计等式 6．理解了解会计及其环境 会计是一个信息系统 我们通常把会计描述为一个信息系统。作为一个信息系统，会计计量经济活动，将信息编制成财务报表，并将财务报表传达给决策者。会计的范围包括：确认经济事项，进行计量、记录、汇总，并把信息报告给使用者。会计所涵盖的范围要大于簿记。图表1－1是信息在会计系统内的流转图。簿记是对交易和事件的记录，只是会计的一部分。会计还包括对会计信息的分析和阐述，以帮助财务报表的外部和内部的使用者制定各项经济决策。 决策制定经济业务财务报告 图表1-1 会计信息流转 会计信息使用者主要是投资者和债权人，政府，工会和普通公众也会使用会计信息。 1.1组织形式 企业有三种组织形式： 个人独资企业是指由一个自然人投资拥有的企业组织。个人独资企业是一个会计实体，但并不是法律实体。个人独资企业的所有者对企业的债务承担无限责任，这也是个人独资企业的一个主要缺点。 合伙企业与个人独资企业的区别只是在于它有两个或两个以上的所有者。合伙企业的所有者被称为合伙人。现实商业活动中有许多不同类型的合伙企业。 公司是依据当地法律注册成立的单独实体；公司的所有者被称为股东。股东不对公司的债务负责。有限责任是公司这种组织形式的一个显著优点。公司的所有权被分为股份。股票股份可以在所有者之间转让。 1.2编报财务报表的框架 由于各个国家的法律和经济环境不同，各国有不同的会计模式。在一个国家可行的会计实务在另一个国家并不一定可行。由于各国的会计模式不同，所以我们需要制定一个互相协调的会计标准：用全球通用的会计语言来传达相关的且可靠的会计信息。 为满足上述需求，国际会计准则委员会（IASC）于1973年成立，并致力于国际公认的会计准则的制定。2001年4月1日，根据题为《关于重塑国际会计准则委员会未来的建议》的报告中的提议，国际会计准则委员会（IASC）改组为国际会计准则理事会（IASB）。 除了1989年发布的国际会计准则外，国际会计准则委员会还发布了财务报表编报的框架，并将其作为建立会计准则的概念基础。 框架主要包括以下内容： 1.财务报表的目的及基础假设; 2.财务报表的质量特征; 3.财务报表的要素; 4.资本和资本保全概念. 图表1－2概括地介绍了一些重要的会计原则。 图表1－2
AAA 美国会计学会 Abacus 《算盘》杂志 abacus 算盘 Abandonment "废弃,报废;委付" abandonment value 废弃价值abatement ①减免②冲销 ability to service debt 偿债能力abnormal cost 异常成本 abnormal spoilage 异常损耗 above par 超过票面价值 above the line 线上项目 absolute amount "绝对数,绝对金额" absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值 absorb "摊配,转并" absorption account "摊配账户,转并账户" absorption costing 摊配成本计算法abstract 摘要表 abuse 滥用职权 abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会 accelerated cost recovery system 加速成本收回制度 accelerated depreciation method "加速折旧法,快速折旧法" acceleration clause "加速偿付条款,提前偿付条款" acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿 acceptance sampling 验收抽样 access time 存取时间accommodation 融通 accommodation bill 融通票据accommodation endorsement 融通背书account "①账户,会计科目②账簿,报表③账目,账项④记账" accountability "经营责任,会计责任" accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计 accountant "会计员,会计师" accountant general "会计主任,总会计" accounting in charge 主管会计师"accountant,s legal liability " 会计师的法律责任 "accountant,s report " 会计师报告"accountant,s responsibility " 会计师职责 account form "账户式,账式" accounting ①会计②会计学 accounting assumption "会计假定,会计假设" accounting basis "会计基准,会计基本方法" accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention "会计常规,会计惯例" accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity "会计主体,会计个体" accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure "会计暴露,会计暴露风险" accounting firm 会计事务所Accounting Hall of Fame 会计名人堂 accounting harmonization 会计协调化 accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统 accounting internationalization
会计的英语是什么 会计和英语专业都是比较热门的专业，因此找工作的竞争也会很激烈。下面为大家带来会计的英语意思和相关用法，欢迎大家一起学习! 会计的英语意思accounting 会计的英语例句那个会计向营业部的职员介绍了自己的工作情况。 The accountant described his work to the sales staff. 雇会计划得来。 It would pay (you) to use an accountant. 他已由仓库调到会计室任职。 He has transferredfrom the warehouse to the accounts office. 会计拐走了俱乐部的资金。 The treasurer has run off with the club's funds. 会计科已完全计算机化了。 The accounts section has been completely computerized. 我们的经理精通会计制度。 Our manager is conversant with account system. 通过分析虚假会计报告的成因，提出了治理会计报告中虚假会计
信息的对策。 The ctmse of the mendacious financial report is analyzed in this paper. 会计信息资源是通过会计核算建造的人造资源; It is manmade resources by the wag of accounting. 会计学就是一部会计伦理学。 Accounting science is accounting ethics. 会计的双语例句1. The unemployed executives include former sales managers, directors and accountants. 被解雇的管理人员包括前销售经理、主管和会计。 2. That's not the kind of talk one usually hears from accountants. 会计们通常不会说那样的话. 3. The accounting firm deliberately destroyed documents to thwart government investigators. 会计事务所故意毁坏文件，阻挠政府调查工作。 4. He's not a bad chap;quite human for an accountant. 这个家伙人不坏;;就会计来说已经很有人情味了。 5. Bookkeepers haven't yet tallied up the total cost. 会计还没有计算出总成本。 6. The debate revolves around specific accounting
会计英语的常用术语 1.accounting n.会计；会计学 account n..账，账目a/c；账户 e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师 2.Accounting concepts 会计的基本前提 1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营 3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量 人民币RMB￥美元US$ 英镑￡法国法郎FFr *权责发生制accrual basis. accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债 3.Quality of accounting information 会计信息质量要求 （1）可靠性reliability （2）相关性relevance （3）可理解性understandability （4）可比性comparability （5）实质重于形式substance over form （6）重要性materiality （7）谨慎性prudence （8）及时性timeliness 4.Elements of accounting会计要素 1）Assets: 资产 –current assets 流动资产 cash and cash equivalents 现金及现金等价物（bank deposit） inventory存货receivable应收账款prepaid expense 预付费用 –non-current assets 固定资产 property （land and building）不动产, plant 厂房, equipment 设备（PPE） e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 –current liabilities 当期负债 non-current liabilities 长期负债 total liabilities account payable应付账款loan贷款advance from customers 预收款 bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行） 3）Owners’equity: 所有者权益（Net assets） funds provided by the investors. Investor 投资者
1.Words and phrases CEO Chief Executive Officer首席执行官; CFO Chief Financial Officer 首席财务官; COO Chief operating officer首席运营官; CFA 特许金融分析师(Chartered Financial Analyst); CICPA 中国注册会计师协会（The Chinese Institute of Certified Public Accountants）; MBA 管理硕士Master of Business Administration; IPO(unseasoned issue)Initial Public Offerings 首次公开募股; SEC 美国证券交易委员会Securities and Exchange Commission; NYSE New York Stock Exchange 纽约证券交易所; GAAP Generally Accepted Accounting Principles 公认会计准则 EBIT earnings before interest and taxes 息税前利润; EBT earnings before tax税前收益; EPS Earnings Per Share 每股利润;
ROE Rate of Return on Equity权益报酬率; NCF net cash flow 现金净流量; NPV net present value 净现值; IRR Internal Rate of Return 内部收益率FVIFA future value interest factors of annuity年金终值系数; PVIFA present value interest factors of annuity年金现值系数; YTM Yield to Maturity 到期收益率; CAPM capital asset pricing model资本资产定价模型; WACC weighted average cost of capital加权平均资本成本; EOQ Economic Order Quantity 经济订购量; JIT system just in time 实时生产系统 2.Translation Overview of each topic 1商业公司每天都在做决策。几乎所有的商业决策有财务的含义。因此，财务对每个人都重要。我们通过对财务管理的意义和财务经理角色的讨论开始我们财务管理的学习。下面我们讨论决策的三
中华女子学院2016——2017学年第1学期 《会计专业英语》课程试卷 （论文类） 论文题目Analysis on the effect of business tax reform value added tax on real estate 课程代码 1050042013 课程名称会计专业英语 学号 130404077 姓名史慧丹 院系管理学院会计系 专业会计 考试时间 2016年10月27日 考试成绩
Since the State Council made it clear, and strive to 12th Five-Year during the comprehensive completion of the camp changed to increase reform, camp changed to increase and then move forward. Real estate enterprises "camp changed to increase", is the history of China's tax reform, but also the history of real estate development in the history of major events, will give the vast number of real estate enterprises have brought unprecedented challenges and opportunities for development. Firstly, the "camp to add" the development background and the real estate industry, it makes a brief overview of that the importance of the real estate industry in economic development, and tax on the real estate industry. Followed by an overview of the new tax policy,so that we clearly understand the V AT tax policy. Finally,through the study of the new tax policy of the real estate industry, to explore the "camp changed to increase" the real estate industry to bring opportunities and challenges. Key words:real estate, replacing business tax with value-added tax(V AT), tax burden, opportunity,challenge
常用会计英语词汇基本词汇 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (8)agency cost 代理成本 A (10)accounting manual 会计手册 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (39)authorized share capital 额定股本 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (51)basis of apportionment 分摊基础 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (61)bin card 存货记录卡 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册
会计科目英文 会计系统 Accounting system 美国会计协会 American Accounting Association 美国注册会计师协会 American Institute of CPAs 审计 Audit 资产负债表 Balance sheet 簿记 Bookkeeping 现金流量预测 Cash flow prospects 内部审计证书Certificate in Internal Auditing 管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant 成本会计Cost accounting 外部使用者External users 财务会计Financial accounting 财务会计准则委员会Financial Accounting Standards Board 财务预测Financial forecast 公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information 政府会计办公室Government Accounting Office 损益表 Income statement 内部审计师协会Institute of Internal Auditors 管理会计师协会Institute of Management Accountants 整合性Integrity 内部审计Internal auditing 内部控制结构Internal control structure 国内收入署Internal Revenue Service 内部使用者 Internal users 管理会计Management accounting 投资回报Return of investment 投资报酬Return on investment 证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow 财务状况表Statement of financial position 税务会计 Tax accounting 会计等式Accounting equation 勾稽关系 Articulation 资产 Assets 企业个体Business entity 股本Capital stock 公司Corporation 成本原则Cost principle 债权人Creditor 通货紧缩 Deflation 批露Disclosure 费用Expenses 财务报表Financial statement 筹资活动Financial activities 持续经营假设Going-concern assumption 通货膨涨 Inflation 投资活动Investing activities 负债Liabilities 负现金流量Negative cash flow 经营活动Operating activities 所有者权益Owner’s equity 合伙企业Partnership 正现金流量Positive cash flow 留存利润Retained earning 收入Revenue 独资企业Sole proprietorship 清偿能力Solvency 稳定货币假设Stable-dollar assumption 股东Stockholders