AICPA财务英语中英文对照表
A
account 账户
account payable 应付账款
accounting system 会计系统
Accounting Principle Board (APB) （美国）会计准则委员会
accrual basis 权责发生制（应计制）
accumulated depreciation 累计折旧
account FORMat 账户格式
accrue 应计
accounting cycle 会计循环
accounts receivable 应收账款
accounts receivable turnover 应收账款周转率
accelerated depreciation 加速折旧
adjusting entries 调整分录
adjustment 调整
aging of accounts receivable 应收账款账龄分析法
allowance for bad debts 坏账准备
allowance for doubtful accounts 坏账准备
allowance for uncollectible 坏账准备
allowance method 备抵法
allowance for depreciation 折旧备抵账户
amortization 摊销
annual report 年度报告
annuity 年金
assets 资产
audit 审计
auditor’s opinion 审计意见书
auditor 审计师
audit committee 审计委员会
average collection period 平均收账期AICPA 美国注册会计师协会
APB Opinions 会计准则委员会意见书B
balance 余额
bad debt recoveries 坏账收回
bad debts 坏账
bad debts expense 坏账费用
balance sheet 资产负债表
balance sheet equation 资产负债表等式basket purchase 一揽子采购
betterment 改造投资，改造工程投资bearer instrument 不记名票据
bonds 债券
book of original entry 原始分录账簿
book value 账面价值
C
capital 资本
capital stock certificate 股本证明书
cash basis 收付实现制（现金收付制）cash dividends 现金股利
cash flow statement 现金流量表
carrying amount 账面价值
carrying value 账面价值
callable bonds 可赎债券，可提前兑回债券
call premium 提前兑回溢价
capital lease 资本租赁（指融资租赁）
cash discounts 现金折扣
cash equivalents 现金等价物
capital improvement 资本改造支出
capitalized 资本化
callable bonds 可赎债券，可提前兑回债券
call premium 提前兑回溢价
capital lease 资本租赁（指融资租赁）
certified public accountant(CPA) 注册会计师
charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表
closing entries 结账分录
closing the books 结账
classified balance sheet 分类资产负债表
compound interest 复利
compound interest method 复利法
contingent liability 或有负债
contractual rate 合同比率
convertible bonds 可兑换债券
coupon rate 息票利率
covenant 合同条款
common stock 普通股
compound entry 复合分录
corporation 公司
cost of goods sold 销售成本
cost of sales 销售成本
cost recovery 成本收回
compound entry 复合分录
continuity convention 持续经营惯例
contra account 抵减账户
contra asset 抵减资产
cost-benefit criterion 成本-效益标准compensating balances 补偿性存款额conservatism 稳健性，保守性
comparative financial statement 比较财务报表consistency 一致性
cost of goods available for sale可供销售的商品成本cost valuation 成本计价
consignment 寄销
copyright 版权
creditor 债权人
credit 贷方
cross-referencing 对照检录
cutoff error 截止错误，截账误差
current assets 流动资产
current liabilities 流动负债
current ratio 流动比率
current yield 本期收益率
D
data processing 数据处理过程
days to collect account receivable 应收账款收回天数debtor 债务人
depreciation 折旧
debit 借方
deferred credit 递延贷项
deferred revenue 递延收入
debenture 公司债券
debt-to-equity ratio 债务股本比
debt-to-total-assets ratio 债务全部资产比
deferred charges 递延费用
depletion 折耗
depreciable value 应计折旧
depreciation schedule 折旧计划表
discount amortization 债券折价摊销
discount on bonds 债券折价
discount rates 贴现率
disposal value 残值
double-entry system 复式记账系统
double-declining-balance depreciation (DDB) 双倍余额递减法
E
earnings 收益（利润）
economic life 经济寿命
effective-interest amortization 实际利率摊销法
effective interest rate 实际利率
entity 主体（会计主体）
explicit transactions 明计交易
expenses费用
expenditures 支出
F
face amount 票面值
FASB Statement 财务会计委员会公告
financial accounting 财务会计
Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度
financing lease 融资租赁法
finished goods inventory 产成品存货
fixed assets 固定资产
franchises 特许经营权，专营权
first-in, first-out(FIFO) 先进先出
F.O.B. destination目的地抵岸价格
F.O.B. shipping point起运点交货
Foreign Corrupt Practices Act 反国外行贿法案
freight in 运入运费
freight out 运出运费
future value 将来值
G
GAAP 一般公认会计原则
generally accepted accounting principles 一般公认会计原则general journal 普通日记账
general ledger 总分类账
general controls 一般控制
going concern convention 持续经营惯例
goodwill 商誉
gross margin 毛利
gross margin percentage 毛利率
gross profit毛利
gross profit percentage 毛利率
gross profit test 毛利测试法
gross sales 销售收入总额
H
holding gain 资产置存收益
I
implicit transactions 内含成本
imprest basis 定额备用金制
implicit interest 隐含利息
imputed interest 推算利息
imputed interest rate 推算利率
improvement 改造投资
intangible assets 无形资产
independent opinion 独立意见书
inventory 存货
income 利润（收益）
income statement利润表
interim periods 期间
International Accounting Standards Committee(IASC)国际会计准则委员会interest 利息
interest-coverage ratio 利率保障系数
interest period 利息期
interest rate 利率
inventory profit 存货利润，存货盈利
inventory shrinkage 库存损耗
inventory turnover 存货周转率
inward transportation 运入运费
input controls 输入控制
internal control 内部控制
J
journal entry 日记账分录
journalizing 记录日记账
K
keying of entries 分录锁定
L
last-in, first-out(LIFO) 后进先出
lease 租赁
ledger 分类账
leasehold 租赁权
leasehold improvement 租赁资产改良投资
liabilities负债
limited liability 有限责任
line of credit 信用贷款之最高额度
LIFO increment 后进先出增量
LIFO layer后进先出存货层次
LIFO reserve 后进先出法准备
licenses 许可（证）
long-lived assets 长期资产
long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务
lower-of-cost-or-market method(LCM) 成本与市价孰低M
management reports 管理报告
management accounting 管理会计
matching 配比原则
materiality convention 重要性惯例
market rate 市价，市场利率，市场汇率
mortgage bond 抵押债券
multiple-step income statement 多步式利润表
N
notes payable 应付票据
net income 净利润
net book value 账面净值
net sales 销售净额
nominal interest rate 名义利率
O
open account ①未清账；②赊账，指赊购和记账交易operating income 营业收益
operating profit营业利润
operating cycle 营业周期
operating statement 营业报表
operating lease 经营租赁
other postretirement benefits 其它退休后保障
output controls 输出控制
owners’ equity 所有者权益
P
patents 专利权
paid-in capital 投入资本（缴入股本）
paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业
par value 股面价值，票面价值
pensions 养老金
percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法
period costs 期间费用
permanent account 永久账户
periodic inventory system 存货定期盘存制度
perpetual inventory system 存货永续盘存制度
physical count 实物盘点
plant assets 固定资产
P&L statement 损益表
posting 过账
pretax income 税前收益
profitability evaluation 获利能力评估
privately accounting 企业会计
privately owned 私有公司
product costs 制造成本
profit 利润
premium on bonds 债券溢价
present value 现值
processing controls 过程控制
principal 本金
private placement 私募
promissory note 期票
protective covenant 防护条款
public accounting 公共会计
publicly owned 国有企业
R
raw material inventory 原材料存货
reliability 可靠性
recognition 确认
reinvested earnings 留存收益
results of operations 损益表
retained income留存收益
revenue 收入
report FORMat 报告式
return on sales ratio 销售回报率
return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券
replacement cost 重置成本
retailer 零售商
reversing entries 回转分录
retail inventory method 零售价盘存法
retail method 零售法
residual value 剩余价值
S
salvage value 残值
sales 销售额
sales revenue 销售收入
scrap value 废料价值
Securities and Exchange Commission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益
simple entry 简单分录
single-step income statement 单步式利润表
simple interest 单利
sinking fund 偿债基金
sinking fund bonds 拥有偿债基金的债券
solvency 偿债能力
source document 原始凭证
sole proprietorship 独资企业
specific identification method 个别鉴定法
special journals 特种日记账
stated value 股本
statement of financial condition 财务状况表
statement of financial position 财务状况表
stock certificate 股票凭证
stockholders’ equity 股东权益
statement of cash flows 现金流量表
statement of earnings 收益表
statement of income 利润表
statement of income and retained income 损益和留存收益表statement of operations 损益表
statement of retained income 留存收益表
statement of revenue and expenses 损益表
stated rate 名义利率
straight-line depreciation 直线折旧
subordinated debentures 次级贷款
T
tangible assets 有形资产
T-account T-型账户
terminal value 终值
temporary accounts 临时账户
transaction 交易
trial balance 试算平衡表
trust indenture 信托契约
trademarks 商标
U
unearned revenue 未实现收入（预收账款）underwriters 承销商
unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧
useful life 使用寿命
W
weighted-average cost 加权平均成本wholesaler 批发商
working capital 营运资本
working capital ratio 营运资本比率working paper 工作表
work sheet 工作底稿
work in process inventory 在制品
write-down 减值
Y
yield to maturity到期收益率，到期收益
英语励志名言大全
英语励志名言大全 1、believe in yourself. 相信自己！ 2、consider things from every angle. 思考问题要全面。 3、don't give up and don't give in. 不要放弃，不要言败！ 4、want it more that anything. 必须之物最重要。 5、xcellerate your efforts. 加倍努力！ 6、zero in your target,and go for it. 从零开始，勇往直前！ 7、give more than you planned to. 多多给予，不必计较。 8、hang on to your dreams.
追逐梦想。 9、ignore those who try to discourage you . 阴险与打击勿放心上。 10、take control of your own desting. 命运掌握在自己手上。 11、live well, love lots, and laugh often. 善待生活，热爱一切，经常开怀大笑。 12、open your eyes and see things as they really are. 睁大眼睛，看清事实真相。（励志名言https://www.doczj.com/doc/199206370.html,） 13、quitters never win and winners never quit. 退缩者永无胜利，胜利者永不退缩。 14、you're uinique, nothing can replace you. 你举世无双，无人可以替代。 15、understand yourself in order to better understanding others. 知己方能解人。 16、keep trying no matter how hard it seems. it will get easier.
第二章交易分析与记录 1、所有者投资 借:现金 贷:所有者名下的资本 2、用现金采购物料 借:物料 贷:现金 3、用现金购置设备 借:设备 贷:现金 4、赊购物料 借:物料 贷:应付账款 5、提供服务赚取现金 借:现金 贷:咨询费收入 6、用现金支付费用 借:租金费用 贷:现金 7、以赊销方式提供服务与出租设备借:应收账款 贷:咨询费收入 租金收入 8、应收账款变现 借:现金 贷:应收账款 9、分期支付应付账款 借:应收账款 贷:现金 10、所有者提取现金 借:所有者提取的资产 贷:现金 11、预收服务费借:现金 Chapter 2 Receive investment by Owner Cash Owner, Capital Purchase Equipment for Cash Supplies Cash Purchase Equipment for Cash Equipment Cash Purchase Supplies on Credit Supplies Accounts Payable Provide Services for Cash Cash Consulting Revenue Payment of Expense in Cash Rent Expense Cash Provide Consulting and Rental Services on Credit Accounts Receivable Consulting Revenue Rental Revenue Receipt of Cash on Account Cash Accounts Receivable Partial Payment of Accounts Payable Accounts Payable Cash Withdrawal of Cash by Owner Owner, Withdrawals Cash Receipt of Cash for Future Services
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
商务英语口语900句中英文对照中文翻译 Unit 1希望与要求 Part 1 . 1. We'd like to express our desire to establish business relationship with you on the basis of quality, mutually benefit and exchange of needed goods . 我们希望在保证质量、互惠互利以及交易彼此需要的货物的基础上和你们建立业务关系。 2 .In order to extend our export business to your country we wish to enter direct business relations with you. 为了扩大我们在贵国的出口业务，我们希望和你们建立直接贸易关系。 3. Our hope is to establish mutually beneficial trading relations between us . 希望在我们之间能够建立互惠互利的贸易关系。 4. We looking forward to further extensions of pleasant business relations. 我们期待进一步保持愉快的业务关系。 5. It’s our hope to continue with considerable business dealing with you. 我们的希望是和你们保持可观的生意往来。 6. We looking forward to receiving your quotation very soon. 我们期待尽快收到你们的报价单。 7.I hope you see from the reduction that we are really doing our utmost. 我希望你能够看到我们事实上已经作出了最大程度的让价。 8.We hope to discuss business with you at your earliest convenience. 我们希望在你方便的时候和你洽谈业务。
英语名言名句大全【用英语说的名言名句】学生在写作中引用名言名句可以使论据确凿充分，说明问题、阐明观点时增强说服力，具有突出中心、富有启发性、使语言精炼等作用。下面是为你分享的用英语说的名言名句的内容，希望你喜欢! 1) All is not gold that glitters. 闪光的东西并不都是黄金。 2) All is not lost that is in danger. 在危险中的东西未必都会损失。 3) All is well that ends well. 结果美满都是好的。 4) All men are mortal. 人孰无死。 5) All men cannot be first. 不可能人人都得第一名。 6) A maiden with many wooers often chooses the worst. 少女有了许多求婚者往往选中了最差的一个。 7) A maid that laughs is half taken. 少女露笑脸，婚事半成全。
8) A man alone is either a saint or a devil. 孤身独处的人可以为圣哲，也可为恶魔。 9) A man is as old as he feels. 老不老，自己晓。 10) All shall be well, Jack shall have Jill. 有情人终成眷属。 11) All things will e round to him who will but wait. 只要耐心肯等待，一切都会按时来。 12) All time is no time when it is past. 光阴一去不复返。 13) All truths are not to be told. 真理并不都能说得清。 14) All work and no play makes Jack a dull boy; all play and no work makes Jack a mere boy.只工作，不玩耍，聪明孩子要变傻;尽玩耍，不学习，聪明孩子没出息。 15) Although it rains, throw not away your watering pot. 纵然天下雨，休把水壶丢。
2 负债 liabilities 21~ 22 流动负债 current liabilities 211 短期借款 short-term borrowings(debt) 2111 银行透支 bank overdraft 2112 银行借款 bank loan 2114 短期借款 -业主 short-term borrowings - owners 2115 短期借款 -员工 short-term borrowings - employees 2117 短期借款-关系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other 212 应付短期票券 short-term notes and bills payable 2121 应付商业本票 commercial paper payable 2122 银行承兑汇票 bank acceptance 2128 其它应付短期票券other short-term notes and bills payable 2129 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable 2131 应付票据 notes payable 2137 应付票据-关系人 notes payable - related parties 2138 其它应付票据 other notes payable 214 应付帐款 accounts pay able 2141 应付帐款 accounts payable 2147 应付帐款-关系人 accounts payable - related parties 216 应付所得税 income taxes payable 2161 应付所得税 income tax payable 217 应付费用 accrued expenses 2171 应付薪工 accrued payroll 2172 应付租金 accrued rent payable 2173 应付利息 accrued interest payable 2174 应付营业税 accrued VAT payable 2175 应付税捐 -其它 accrued taxes payable- other 2178 其它应付费用 other accrued expenses payable 218~219 其它应付款 other payables 2181 应付购入远汇款 forward exchange contract payable 2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价 premium on forward exchange contract 2184 应付土地房屋款payables on land and building purchased 2185 应付设备款 Payables on equipment 2187 其它应付款-关系人 other payables - related parties 2191 应付股利 dividend payable 2192 应付红利 bonus payable 2193 应付董监事酬劳 compensation payable to directors and supervisors 2198 其它应付款 -其它 other payables - other 226 预收款项advance receipts 2261 预收货款 sales revenue received in advance 2262 预收收入 revenue received in advance 2268 其它预收款 other advance receipts 227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion 2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle 2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion 2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion 228~229 其它流动负债 other current liabilities 2281 销项税额 VAT received(or output tax) 2283 暂收款 temporary receipts 2284 代收款 receipts under custody 2285 估计售后服务/保固负债estimated warranty liabilities 2291 递延所得税负债 deferred income tax liabilities 2292 递延兑换利益 deferred foreign exchange gain 2293 业主(股东)往来 owners' current account 2294 同业往来 current account with others 2298 其它流动负债-其它 other current liabilities - others 23 长期负债 long-term liabilities 231 应付公司债 corporate bonds payable 2311 应付公司债 corporate bonds payable 2319 应付公司债溢(折)价premium(discount) on corporate bonds payable 232 长期借款 long-term loans payable 2321 长期银行借款 long-term loans payable - bank 2324 长期借款 -业主 long-term loans payable - owners 2325 长期借款 -员工 long-term loans payable - employees 2327 长期借款-关系人 long-term loans payable - related parties 2328 长期借款 -其它 long-term loans payable - other 233 长期应付票据及款项 long-term notes and accounts payable 2331 长期应付票据 long-term notes payable 2332 长期应付帐款 long-term accounts pay-able 2333 长期应付租赁负债long-term capital lease liabilities 2337 长期应付票据及款项-关系人 Long-term notes and accounts payable - related parties 2338 其它长期应付款项 other long-term payables 234 估计应付土地增值税 accrued liabilities for land value increment tax 2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able 235 应计退休金负债 accrued pension liabilities 2351 应计退休金负债 accrued pension liabilities 238 其它长期负债 other long-term liabilities 2388 其它长期负债-其它 other long-term liabilities - other 28 其它负债 other liabilities 281 递延负债 deferred liabilities 2811 递延收入 deferred revenue 2814 递延所得税负债 deferred income tax liabilities 2818 其它递延负债 other deferred liabilities 286 存入保证金 deposits received 2861 存入保证金 guarantee deposit received 288 杂项负债 miscellaneous liabilities 2888 杂项负债-其它 miscellaneous liabilities – other 3 业主权益 owners' equity 31 资本 capital 311 资本（或股本） capital 3111 普通股股本 capital - common stock 3112 特别股股本 capital - preferred stock 3113 预收股本 capital collected in advance 3114 待分配股票股利 stock dividends to be distributed 3115 资本 capital 32 资本公积 additional paid-in capital 321 股票溢价 paid-in capital in excess of par 3211 普通股股票溢价 paid-in capital in excess of par- common stock 3212 特别股股票溢价 paid-in capital in excess of par- preferred stock 323 资产重估增值准备capital surplus from assets revaluation 3231 资产重估增值准备capital surplus from assets revaluation
Unit 1希望与要求 Part 1 1. We'd like to express our desire to establish business relationship with you on the basis of quality, mutually benefit and exchange of needed goods . 我们希望在保证质量、互惠互利以及交易彼此需要的货物的基础上和你们建立业务关系。 2 .In order to extend our export business to your country we wish to enter direct business relations with you. 为了扩大我们在贵国的出口业务，我们希望和你们建立直接贸易关系。 3. Our hope is to establish mutually beneficial trading relations between us . 希望在我们之间能够建立互惠互利的贸易关系。 4. We looking forward to further extensions of pleasant business relations. 我们期待进一步保持愉快的业务关系。 5. It?s our hope to continue with considerable business dealing with you. 我们的希望是和你们保持可观的生意往来。 6. We looking forward to receiving your quotation very soon. 我们期待尽快收到你们的报价单。 7.I hope you see from the reduction that we are really doing our utmost. 我希望你能够看到我们事实上已经作出了最大程度的让价。 8.We hope to discuss business with you at your earliest convenience. 我们希望在你方便的时候和你洽谈业务。 9.We wish to express our desire to trade with you in leather shoes. 我们非常希望和你进行皮鞋的买卖生意。 10.We look forward to your early reply and trust that through our mutually cooperation we shall be able to conclude this transaction with you in the near further. 我们期待您的及时反馈，并且相信通过互相之间的合作，我们会进行越来越多的交易。 11.I hoped we can do business together and looking forward to hearing from you soon. 希望我们可以一起做生意，期待尽快得到您的回答。 12.I hoped we can cooperate happily. 希望我们合作愉快。 13. I hoped we can continue our cooperation. 希望我们能够继续合作。 14 .We sincerely hope that this transaction will turn out to the satisfaction of both parties. 我们真诚地希望本次交易双方都能满意。 15.We hoped that this market trend will continue. 希望市场形势能够继续保持。 Part Two 16 .It is hoped that you will seriously take this matter into consideration and let us have your reply soon. 希望你慎重考虑一下这个事情，并且尽快给我们一个回复。 17 .We hoped that you will deal with our request honestly. 希望你们能公正地处理我们的请求。 18. We hope to receive your immediate answer. 希望尽快得到你们的答复。 19. We are looking forward to having your early reply to this matter. 我们期待你们的尽快答复。 20. We hoped that this dispute can be settled through friendly negotiation without be submit for arbitration. 希望此次争端可以通过友好协商的方式解决，而不是通过仲裁的方式解决。 21. We look forward to your settlement at early date . 希望你们尽早进行结算。 22. Your early settlement of this case will be appreciated. 感谢您的早日结算。 23. We hoped you can settle the claim as quickly as possible. 希望尽快解决债权问题。 24. We hoped that there will be no repetition of this kind of trouble in the future . 希望以后不再会有这种麻烦。 25 .We expect that you will offer us a lower price as soon as possible. 我们期待你们能够尽快给我们一个比较低的价格。 26. We hoped that the matter can be brought to a satisfactory conclusion. 我们希望这个事情能够得到满意的结果。 27. I do hope this undesirable incident will not stand in the way of our future business. 我不希望这个令人不快的意外不会妨碍我们以后的生意。 28.We hope this matter will not effect our good relations and future dealings. 我们希望这件事不会影响我们良好的关系和以后的生意。 29. I wished this business will bring benefit to both of us. 希望这个生意对我们双方都有益。 30. We hoped this incident will not bring any harm to our pleasant relations. 希望这个意外不会伤害我们之间的良好关系。 Unit 2 产品介绍 Part One 31. This model of typewriter is efficient and endurable , economical and practical for middle school students. 此款打印机高效，耐用，经济特别适合与中学生使用。 32. The computer we produced is characterized by its high quality, compact-sized, energy-saving and it? also easy-to-learn and easy-to-operate. 我们生产的电脑以高品质，结构紧凑，节能，学习操作简易而著称。 33.They are not only as low-priced as other makers, but they are distinctly superior in the following respects . 我们的产品不仅与同等产品一样价位低廉，而且在以下一些方面更具有先进之处。
常用会计分录和会计词汇中英文对照表 一、短期借款： 1、借入短期借款： 借：银行存款 贷：短期借款 2、按月计提利息： 借：财务费用 贷：应付利息 3、季末支付银行存款利息： 借：财务费用 应付利息 贷：银行存 款 4、到期偿还短期借款本金： 借：短期借款 贷：银行存款 二、应付票据： 1、开出应付票据： 借：材料采购/库存商品 应交税费——应交增值税（进项税额）贷：应付票据 银行承兑汇票手续费： 借：财务费用
2、应付票据到期支付票款： 借：应付票据 贷：银行存款 3、转销无力支付的银行承兑汇票票款： 借：应付票据 贷：短期借款 三、应付账款： 1、发生应付账款： 借：材料采购/库存商品/在途物资/生产成本/管理费用/制造费用 应交税费——应交增值税（进项税额） 贷：应付账款 2、偿还应付账款： 借：应付账款 贷：银行存款/应付票据 3、因在折扣期内付款获得的现金折扣偿付应付账款时冲减财务费用：借：应付账款 财务费用 贷：银行存款 4、转销确实无法支付的应付账款： 借：应付账款 贷：营业外收入——其他 四、预收账款： 1、收到预收账款： 借：银行存款
2、收到剩余货款： 借：预收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：预收账款 3、预收账款不多的企业，将预收款项记入“应收账款”贷方收到预付款项： 借：银行存款 贷：应收账款 收到剩余货款： 借：应收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：应收账款 五、应付职工薪酬： 1、确认职工薪酬： （1）货币性职工薪酬： 借：生产成本——基本生产车间成本（产品生产人员工资）制造费用（车间管理人员工资） 劳务成本（生产部门人员工资） 管理费用（管理人员工资） 销售费用（销售人员工资）
AICPA财务英语中英文对照表 A account 账户 account payable 应付账款 accounting system 会计系统 Accounting Principle Board (APB) （美国）会计准则委员会 accrual basis 权责发生制（应计制） accumulated depreciation 累计折旧 account FORMat 账户格式 accrue 应计 accounting cycle 会计循环 accounts receivable 应收账款 accounts receivable turnover 应收账款周转率 accelerated depreciation 加速折旧 adjusting entries 调整分录 adjustment 调整 aging of accounts receivable 应收账款账龄分析法 allowance for bad debts 坏账准备 allowance for doubtful accounts 坏账准备 allowance for uncollectible 坏账准备 allowance method 备抵法 allowance for depreciation 折旧备抵账户 amortization 摊销 annual report 年度报告 annuity 年金 assets 资产
audit 审计 auditor’s opinion 审计意见书 auditor 审计师 audit committee 审计委员会 average collection period 平均收账期AICPA 美国注册会计师协会 APB Opinions 会计准则委员会意见书B balance 余额 bad debt recoveries 坏账收回 bad debts 坏账 bad debts expense 坏账费用 balance sheet 资产负债表 balance sheet equation 资产负债表等式basket purchase 一揽子采购 betterment 改造投资，改造工程投资bearer instrument 不记名票据 bonds 债券 book of original entry 原始分录账簿 book value 账面价值 C capital 资本 capital stock certificate 股本证明书 cash basis 收付实现制（现金收付制）cash dividends 现金股利 cash flow statement 现金流量表 carrying amount 账面价值 carrying value 账面价值 callable bonds 可赎债券，可提前兑回债券
《商务英语口语900句》 出版发行：广东世界图书出版公司 ISBN 7-5062-6878-7/H.0471 中国加入WTO以后，急需培养一大批既懂得国际经贸知识，又熟练掌握商务英语的人才。为了让更多的经贸人员尽快适应我国对外贸易迅速发展的经济形势，我们编写了《商务英语口语900句》一书。 本书市作者对自己多年商贸英语教学实践和商务世纪现场谈判经验的总结，涉及范围全面，内容充实，语言规范、景点，适用面广，实用性强，可以说不但是一本理想的商务口语培训教材，也是一本非常实用的对外经贸业务人员的必备工作手册。 本书共由30各单元组成，每个单元设计了20-40个句子不等，其中有30或40 个句子的单元又分成了两个部分，以减轻学员在学习时的心理负担。 本书同时配有长期在中国从事英语口语教学的美国口语教师配音的cd，以便学院边听边学，帮助他们尽快掌握商务英语会话的各种技巧，同时也可以提高自己的语音语调水平。 目录： Unit 1 希望与要求 Unit 2 产品介绍 Unit 3 业务范围介绍 Unit 4 承诺 Unit 5 询盘 Unit 6 报盘 Unit 7 还盘 Unit 8 对还盘的反应 Unit 9 要求优惠 Unit 10 给予优惠 Unit 11 双方让步 Unit 12 订货及确认 Unit 13 请求代理并说明代理理由和代理能力 Unit 14 对代理请求的回应 Unit 15 代理条件和要求 Unit 16 合同 Unit 17 卖方对支付方式的要求 Unit 18 买方的支付方式 Unit 19 保险 Unit 20 对包装的建议及要求 Unit 21 告知客户包装所用材料、方式及其质量保证 Unit 22 货运通知 Unit 23 货运要求及答复
国外思想家名言名句英语摘抄大全 1、"Conquer the fear of death and you are put into possession of your life. 征服对死的恐惧,你就占有了生命. ——梅瑞狄斯" 2、·Victorywon't come to me unless I go to it. --·胜利是不会向我们走来的，我必须自己走向胜利。——穆尔 3、"The secret of life is not to do what one likes, but to try to like what one has to do. 生活的秘密不在于做自己喜欢做的,而在于喜欢自己不得不做的. ——克雷克" 4、"You will never have what you like until you learn to like what you have. 欲得到你喜欢的东西,应先学会喜欢你已有的东西. ——歌德" 5、Few rich men own their property. The property owns them. 没有多少富人拥有他们的财产;是财产拥有他们. ——英格索尔 6、The only thing wealth does for some people is to make them worry about losing them. 财富对有些人只做了一件事:使他们担心会失去财富. ——l里瓦罗尔 7、"Life can only be understood backwards, but it must be lived forwards.( Kierkergaard )只有向后才能理解生活；但要生活好，则必须向前看。——克尔凯郭尔" 8、"Nature never deceives us; it is always us who deceive ourselves. 大自然永远不会欺骗我们,欺骗我们的往往是我们自己. ——Rousseau" 9、Death…is no more than passing from one room into another. 死亡
会计方面专业术语的英文翻译 acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度 accounts payable 应付账款 accounts receivable 应收账款 accumulated profits 累积利益 adjusting entry 调整记录 adjustment 调整 administration expense 管理费用 advances 预付 advertising expense 广告费 agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本 annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额
balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款 bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据 bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据 bills payable 应付票据 bills receivable 应收票据 board of directors 董事会 bonds 债券 bonus 红利 book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记 branch office general ledger 支店往来账户broker 经纪人 brought down 接前 brought forward 接上页 budget 预算 by-product 副产品 by-product sales 副产品销售 capital 股本 capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票 carried down 移后 carried forward 移下页 cash 现金 cash account 现金账户 cash in bank 存银行现金 cash on delivery 交货收款
英语励志名言名句大全 导读：本文是关于英语励志名言名句大全，如果觉得很不错，欢迎点评和分享！ 1、修正自己吧，不要企图修正别人。 Fix yourself，don't attempt to correct others。 2、如果你想攀登**，切莫把彩虹当作梯子。 If you want to climb，don't put the rainbow as a ladder。 3、只要你相信，奇迹一定会实现。 As long as you believe，miracle will be implemented。 4、努力不一定成功，放弃肯定失败。 Effort is not necessarily succeed，give up surely fail。 5、没有一颗珍珠的闪光，是靠别人涂抹上去的。 No spark of a pearl，is to rely on others to apply。 6、命运之神关上一道门，必定会打开另一扇窗。 Fate god closes a door，will open another window。 7、立志是事业的大门，工作是登门入室的旅程。 Aspire to is the cause of the gate，the work is their journey home。 8、只要精神不滑坡，办法总比困难多。 As long as the spirit not landslide，way better than more difficult。
9、有决心，就有力量；有毅力，就会成功！ Willed it；I have strength；Has the perseverance，you will succeed！ 10、所谓强者，是既有意志，又能创造时机的人。 The so-called strong，is both a will and can create the opportunity。 11、脚步怎样才能不断前时？把脚印留在身后。 Steps how to continually before？The footprints left behind。 12、拥有梦想只是一种智力，实现梦想才是一种能力。 Dream is a kind of intelligence，realize the dream is a kind of ability。 13、沧海可填山可移，男儿志气当如斯。 The sea can fill in the mountain can be moved，ambition when Ruth。 14、有志者自有千计万计，无志者只感千难万难。 Aspirants have thousands thousands，no minds only feeling extremely difficult。 15、五官刺激，不是真正的享受。内在安祥，才是下手之处。 Facial stimulation，not really enjoy。Inner peace，is laid hands on him。 16、努力可能失败，但放弃则意味着永远不可能成功。