*ERP……Enterprise Resource Planning……企业资源计划系统
1 AAA 美国会计学会
2 Abacus 《算盘》杂志
3 abacus 算盘
4 Abandonment 废弃,报废;委付
5 abandonment value 废弃价值
6 abatement ①减免②冲销
7 ability to service debt 偿债能力
8 abnormal cost 异常成本
9 abnormal spoilage 异常损耗
10 above par 超过票面价值
11 above the line 线上项目
12 absolute amount 绝对数,绝对金额
13 absolute endorsement 绝对背书
14 absolute insolvency 绝对无力偿付
15 absolute priority 绝对优先求偿权
16 absolute value 绝对值
17 absorb 摊配,转并
18 absorption account 摊配账户,转并账户
19 absorption costing 摊配成本计算法
20 abstract 摘要表
21 abuse 滥用职权
22 abuse of tax shelter 滥用避税项目
23 ACCA 特许公认会计师公会
24 accelerated cost recovery system 加速成本收回制度
25 accelerated depreciation method 加速折旧法,快速折旧法
26 acceleration clause 加速偿付条款,提前偿付条款
27 acceptance ①承兑②已承兑票据③验收
28 acceptance bill 承兑票据
29 acceptance register 承兑票据登记簿
30 acceptance sampling 验收抽样
31 access time 存取时间
32 accommodation 融通
33 accommodation bill 融通票据
34 accommodation endorsement 融通背书
35 account ①账户,会计科目②账簿,报表③账目,账项④记账
36 accountability 经营责任,会计责任
37 accountability unit 责任单位
38 Accountancy 《会计》杂志
39 accountancy 会计
40 accountant 会计员,会计师
41 accountant general 会计主任,总会计
42 accounting in charge 主管会计师
43 accountant,s legal liability 会计师的法律责任
44 accountant,s report 会计师报告
45 accountant,s responsibility 会计师职责
46 account form 账户式,账式
47 accounting ①会计②会计学
48 accounting assumption 会计假定,会计假设
49 accounting basis 会计基准,会计基本方法
50 accounting changes 会计变更
51 accounting concept 会计概念
52 accounting control 会计控制
53 accounting convention 会计常规,会计惯例
54 accounting corporation 会计公司
55 accounting cycle 会计循环
56 accounting data 会计数据
57 accounting doctrine 会计信条
58 accounting document 会计凭证
59 accounting elements 会计要素
60 accounting entity 会计主体,会计个体
61 accounting entry 会计分录
62 accounting equation 会计等式
63 accounting event 会计事项
64 accounting exposure 会计暴露,会计暴露风险
65 accounting firm 会计事务所
66 Accounting Hall of Fame 会计名人堂
67 accounting harmonization 会计协调化
68 accounting identity 会计恒等式
69 accounting income 会计收益
70 accounting information 会计信息
71 accounting information system 会计信息系统
72 accounting internationalization 会计国际化
73 accounting journals 会计杂志
74 accounting legislation 会计法规
75 accounting manual 会计手册
76 accounting objective 会计目标
77 accounting period 会计期
78 accounting policies 会计政策
79 accounting postulate 会计假设
80 accounting practice 会计实务
81 accounting principle 会计原则
82 Accounting Principle Board 会计原则委员会
83 accounting procedures 会计程序
84 accounting profession 会计职业,会计专业
85 accounting rate of return 会计收益率
86 accounting records 会计记录,会计簿籍
87 Accounting Review 《会计评论》
88 accounting rules 会计规则
89 Accounting Series Release 《会计公告文件》
90 accounting service 会计服务
91 accounting software 会计软件
92 accounting standard 会计标准,会计准则
93 accounting standardization 会计标准化
94 Accounting Standards Board 会计准则委员会(英)
95 Accounting Standards Committee 会计准则委员会(英)
96 accounting system ①会计制度②会计系统
97 accounting technique 会计技术
98 accounting theory 会计理论
99 accounting transaction 会计业务,会计账务
100 Accounting Trend and Techniques 《会计趋势和会计技术》
101 accounting unit 会计单位
102 accounting valuation 会计计价
103 accounting year 会计年度
104 accounts 会计账簿,会计报表
105 account sales 承销清单,承销报告单
106 accounts payable 应付账款
107 accounts receivable 应收账款
108 accounts receivable aging schedule 应收账款账龄分析表
109 accounts receivable assigned 已转让应收账款
110 accounts receivable collection period 应收账款收款期
111 accounts receivable discounted 已贴现应收账款
112 accounts receivable financing 应收账款筹资,应收账款融资
113 accounts receivable management 应收账款管理
114 accounts receivable turnover 应收账款周转率,应收账款周转次数115 accretion 增殖
116 accrual basis accounting 应计制会计,权责发生制会计
117 accrued asset 应计资产
118 accrued expense 应计费用
119 accrued liability 应计负债
120 accrued revenue 应计收入
121 accumulated depreciation 累计折旧
122 accumulated dividend 累计股利
123 accumulated earnings tax 累积盈余税,累积收益税
124 accumulation 累积,累计
125 acid test ratio 酸性试验比率
126 acquired company 被盘购公司,被兼并公司
127 acquisition 购置,盘购
128 acquisition accounting 盘购会计
129 acquisition cost 购置成本
130 acquisition decision 购置决策
131 acquisition excess 盘购超支
132 acquisition surplus 盘购盈余
133 across-the-board 全面调整
134 ACT 预交公司税
135 act 法案,法规
136 action 起诉,诉讼
137 active account 活动账户
138 active assets 活动资产
139 activity 业务活动,作业
140 activity account 作业账户
141 activity accounting 作业会计
142 activity ratio 业务活动比率
143 activity variance 业务活动量差异
144 act of bankruptcy 破产法
145 act of company 公司法
146 act of God 天灾,不可抗力
147 actual capital 实际资本
148 actual value 实际价值
149 actual wage 实际工资
150 added value 增值
151 added value statement 增值表
152 added value tax 增值税
153 addition 增置,扩建
154 additional depreciation 附加折旧,补提折旧
155 additional paid-in capital 附加实缴资本
156 additional tax 附加税
157 adequate disclosure 充分披露
158 adjunct account 附加账户
159 adjustable-rate bond 可调整利率债券
160 adjusted gross income 调整后收益总额,调整后所得总额161 adjusted trial balance 调整后试算表
162 adjusting entry 调整分录
163 adjustment 调整
164 adjustment account 调整账户
165 adjustment bond 调整债券
166 administrative accounting 行政管理会计
167 administrative budget 行政管理预算
168 administrative expense 行政管理费用
169 ADR 资产折旧年限幅度
170 ad valorem tax 从价税
171 advance 预付款,垫付款
172 advance corporation tax 预交公司税
173 advances from customers 预收客户款
174 advance to suppliers 预付货款
175 adventure 投机经营,短期经营
176 adverse opinion 反面意见,否定意见
177 adverse variance 不利差异,逆差
178 advisory services 咨询服务
179 affiliated company 联营公司
180 affiliation 联营
181 after closing trial balance 结账后试算表
182 after cost 售后成本
183 after date 出票后兑付
184 after sight 见票后兑付
185 after-tax 税后
186 AGA 政府会计师联合会
187 age 寿命,账龄,资产使用年限
188 age allowance 年龄减免
189 age analysis 账龄分析
190 agency 代理,代理关系
191 agency commission 代理佣金
192 agency fund 代管基金
193 agenda 议事日程,备忘录
194 agent 代理商,代理人
195 aggregate balance sheet 合并资产负债表
196 aggregate income statement 合并损益表
197 AGI 调整后收益总额,调整后所得总额
198 aging of accounts receivable 应收账款账龄分析
199 aging schedule 账龄表
200 agio 贴水,折价
201 agiotage 汇兑业务,兑换业务
202 AGM 年度股东大会
203 agreement 协议
204 agreement of partnership 合伙协议
205 AICPA 美国注册公共会计师协会
206 AIS 会计信息系统
207 all capital earnings rate 资本总额收益率
208 all-inclusive income concept 总括收益概念
209 allocation 分摊,分配
210 allocation criteria 分配标准
211 allotment ①分配,拨付②分配数,拨付数
212 allowance ①备抵②折让③津贴
213 allowance for bad debts 呆账备抵
214 allowance for depreciation 折旧备抵账户
215 allowance method 备抵法
216 all-purpose financial statement 通用财务报表,通用会计报表217 alpha risk 阿尔法风险,第一种审计风险
218 altered check 涂改支票
219 alternative accounting methods 可选择性会计方法
220 alternative proposals 替代方案,备选方案
221 amalgamation 企业合并
222 American Accounting Association 美国会计学会
223 American depository receipts 美国银行证券存单,美国银行证券托存收据
224 American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会
225 American option 美式期权
226 American Stock Exchange 美国股票交易所
227 amortization ①摊销②摊还
228 amortized cost 摊余成本
229 amount 金额,合计
230 amount differ 金额不符
231 amount due 到期金额
232 amount of 1 dollar 1元的本利和
233 analysis 分析
234 analyst 分析师
235 analytical review 分析性检查
236 annual audit 年度审计
237 annual closing 年度结账
238 annual general meeting 年度股东大会
239 annualize 按年折算
240 annualized net present value 折算年度净现值
241 annual report 年度报告
242 annuity 年金
243 annuity due 期初年金
244 annuity in advance 预付年金
245 annuity in arrears 迟付年金
246 annuity method of depreciation 年金折旧法
247 antedate 填早日期
248 anticipation 预计,预列
249 anti-dilution clause 防止稀释条款
250 anti-pollution investment 消除污染投资
251 anti-profiteering tax 反暴利税
252 anti-tax avoidance 反避税
253 anti-trust legislation 反拖拉斯立法
254 A/P 应付账款
255 APB 会计原则委员会
256 APB Opinion 《会计原则委员会意见书》
257 Application 申请,申请书
258 applied overhead 已分配间接费用
259 appraisal 估价
260 appraisal capital 评估资本
261 appraisal surplus 估价盈余
262 appraiser 估价员,估价师
263 appreciation 增值
264 appropriated retained earnings 已拨定留存收益,已指定用途留存收益265 appropriation 拨款,指拨经费
266 appropriation account ①拨款账户②留存收益分配账户
267 appropriation budget 拨款预算
268 approval 核定,审批
269 approved account 核定账户
270 approved bond 核定债券
271 A/R 应收账款
272 arbitrage 套利,套汇
273 arbitrage transaction 套利业务,套汇业务
274 arbitration 仲裁,公断
275 arithmetical error 算术误差
276 arm,s-length price 正常价格,公正价格
277 arm,s-length transaction 一臂之隔交易,正常交易
278 ARR 会计收益率
279 arrears ①拖欠,欠款②迟付
280 arrestment 财产扣押
281 Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所282 article 文件条文,合同条款
283 articles of incorporation 公司章程
284 articles of partnership 合伙契约
285 articulate 环接
286 articulated concept 环接观念
287 artificial intelligence 人工智能
288 ASB 审计准则委员会
289 ASE 美国股票交易所
290 Asian Development Bank 亚洲开发银行
291 Asian dollar 亚洲美元
292 asking price 索价,卖方报价
293 assessed value 估定价值
294 assessment ①估定,查定②特别税捐,特别摊派税捐
295 asset 资产
296 asset cover 资产担保,资产保证
297 asset depreciation range 资产折旧年限幅度
298 asset-liability view 资产—负债观念
299 asset quality 资产质量
300 asset retirement 资产退役,资产报废
301 asset revaluation 资产重估价
302 asset stripping 资产剥离,资产拆卖
303 asset structure 资产结构
304 asset turnover 资产周转率
305 asset valuation 资产计价
306 assignment of accounts receivable 应收账款转让
307 associated company 联属公司,附属公司
308 Association of Government Accounting 政府会计师协会309 assumed liability 承担债务,承付债务
310 AT 税后
311 at cost 按成本
312 at par 按票面额,平价
313 at sight 见票兑付,即期兑付
314 attached account 被查封账户
315 attachment 扣押,查封
316 attest 证明,验证
317 attestation 证明书,鉴定书
318 audit 审核,审计
319 auditability 可审核性
320 audit committee 审计委员会
321 audit coverage 审计范围
322 audited financial statement 审定财务报表,审定会计报表323 audit evidence 审计证据,审计凭证
324 Audit Guides 《审计指南》
325 auditing ①审计②审计学
326 auditing procedure 审计程序
327 auditing process 审计过程
328 auditing standard 审计标准,审计准则
329 Auditing Standards Board 审计准则委员会
330 Auditor 审计员,审计师
331 auditor general 审计主任,总审计
332 auditor,s legal liability 审计师法律责任
333 auditor,s opinion 审计师意见书
334 auditor,s report 审计师报告,查账报告
335 audit program 审计工作计划
336 audit report 审计报告
337 audit risk 审计风险
338 audit sampling 审计抽样
339 audit software 审计软件
340 audit test 审计抽查
341 audit trail 审计脉络,审计线索
342 audit working paper 审计工作底稿
343 authorized capital stock 核定股本,法定股本
344 automated clearing house 自动票据交换所
345 automated teller machine 自动取款机
346 automatic transfer service 自动转账服务
347 available asset 可用资产
348 available inventory 可用存货
349 average balance 平均余额
350 average collection period 平均收款期
会计专业专业术语中英文对照 一、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
Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。 Unit 2 Each proprietorship, partnership, and corporation is a separate entity. 每一独资企业、合伙企业和股份公司都是一个单独的主体。 In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements. 在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内，要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方，分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
财务专业术语中英文对照表 英文中文说明 Account 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 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 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users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
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、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
. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
1．The accounting equation and the balance sheet Accounting 会计 Assets 资产 Balance sheet 资产负债表 Bookkeeping 笔记 Budget 预算表 Capital 资本 Creditor 应付账款 Debtor 应收账款 Equity 股东基金 Horizontal balance sheet 横式资产负债表 Liabilities 负债 V ertical balance sheets 竖式资产负债表 2．The double entry system for assets, liabilities and capital Account 帐户 Credit 借方 Debit 贷方 Double entry bookkeeping 复式笔记 3 The asset of stock Purchases 购
Returns inwards 销货退回 Returns outwards 购货退出 Sales 销货 4 The effect of profit or loss on capital and the double entry system for expenses and revenues Drawings 提取 Expenses 费用 Profit 利润 Revenues 收入 5 Balancing off accounts Balancing the account 平帐 6 The trial balance Trial balance 试算表 7 Trading and profit and loss account: an introduction Gross loss 毛损 Gross profit 毛利润 Net loss 纯损 Net profit 纯利
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。
管理会计专业术语词汇大全(英文版)
changes. Batch-level activities Activities that are performed each time a batch is produced. Benchmarking An approach that uses best practices as the standard for evaluating activity performance. Best-fitting line The line that fits a set of data points the best in the sense that the sum of the squared deviations of the data points from the line is the smallest. Binding constraints Constraints whose resources are fully utilized. Break-even point The point where total sales revenue equals total costs; the point of zero profits. Activity output The result or product of an activity. Activity output measure The number of times an activity is performed. It is the quantifiable measure of the output. Activity reduction Decreasing the time and resources required by an activity. Activity selection The process of choosing among sets of activities caused by competing strategies. Activity sharing Increasing the efficiency of necessary activities by using economies of scale. Activity volume variance The cost of the actual activity capacity acquired and the capacity that should be used. Activity-based cost (ABC) system A cost system that first traces costs to activities and then traces costs from activities to products. Activity-based costing (ABC) A cost assignment approach that first uses direct and driver tracing to assign costs to activities and then uses drivers to assign costs to cost objects. Activity-based management (ABM) A systemwide, integrated approach that
财务管理专业英语期末重点 一、单词 Topic1 财务管理financial management 资本预算capital budgeting 资本结构capital structure 股利政策dividend policy 存货inventory 风险规避risk aversion 股东权益stockholder s’ equity 流动负债current liability Topic2 财务风险financial risk 合伙制企业partnership 私人业主制企业sole proprietorship 收入revenue 主计长controller 财务困境financial distress 股票期权stock option 首次公开发行股票(IPO) initial public offering Topic 3 盈利能力profitability 偿付能力solvency 利润表income statement 有价证券marketable securities 提款withdrawal 应收账款accounts receivable 递延税款deferred tax Topic4 流动性比率liquidity ratio 权益乘数equity multiplier 资产收益率(ROA) return on assets 毛利gross profit margin 权益报酬率return on equity 市盈率P/E ratio 杠杆比率leverage ratio 息税前盈余(EBIT) earnings before interest and taxes Topic5 货币时间价值time value of money 年金annuity 折现率discount rate 机会成本opportunity cost
会计专业英语 business 企业商业业务 financial risk 财务风险 sole proprietorship 私人业主制企业 partnership 合伙制企业 limited partner 有限责任合伙人 general partner 一般合伙人 separation of ownership and control 所有权与经营权分离 claim 要求主张要求权 management buyout 管理层收 tender offer 要约收购 financial standards 财务准则 initial public offering 首次公开发行股票 private corporation 私募公司未上市公司 closely held corporation 控股公司 board of directors 董事会 executove director 执行董事 non- executove director 非执行董事chairperson 主席 controller 主计长 treasurer 司库 revenue 收入 profit 利润 earnings per share 每股盈余 return 回报 market share 市场份额 social good 社会福利 financial distress 财务困境 stakeholder theory 利益相关者理论 value (wealth) maximization 价值（财富）最大化 common stockholder 普通股股东preferred stockholder 优先股股东 debt holder 债权人 well-being 福利diversity 多样化 going concern 持续的 agency problem 代理问题 free-riding problem 搭便车问题 information asymmetry 信息不对称 retail investor 散户投资者 institutional investor 机构投资者 agency relationship 代理关系 net present value 净现值 creative accounting 创造性会计 stock option 股票期权 agency cost 代理成本bonding cost 契约成本 monitoring costs 监督成本 takeover 接管corporate annual reports 公司年报 balance sheet 资产负债表 income statement 利润表 statement of cash flows 现金流量表 statement of retained earnings 留存收益表 fair market value 公允市场价值marketable securities 油价证券 check 支票 money order 拨款但、汇款单withdrawal 提款 accounts receivable 应收账 credit sale 赊销inventory 存货 property,plant,and equipment 土地、厂房与设备depreciation 折旧 accumulated depreciation 累计折旧
流动资产CURRENT ASSETS： 现金Cash on hand 银行存款Cash in bank 有价证券Marketable securitiea 应收票据Notes receivable 应收帐款Accounts receivable 坏帐准备Provision for bad debts 预付帐款Advances to suppliers 其他应收款Other receivables 待摊费用Deferred and prepaid expenses 存货Inventories 存货变现损失准备Provision for loss on realization of inventory 一年内到期的长期债券投资Long-term investments maturing within one year 其他流动资产Other current assets 长期投资Long-term in vestments 一年以上的应收款项Receivables collectable after one year 固定资产：FIXED ASSETS: 固定资产原价Fixed assets-cost 累计折旧Accumulated depreciation 固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets 在建工程Construction in progress 无形资产INTANGIBLE ASSETS: 场地使用权Land occupancy right 工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets 其他资产：OTHER ASSETS 开办费Organization expenses 筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments 递延税款借项Deferred taxes debit 其他递延支出Other deferred expenses 待转销汇兑损失Unamortized cxehange loss 流动负债CURRENT LIABILITIES: 短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable 应付工资Accrued payroll 应交税金Taxes payable 应付利润Dividends payable 预收货款Advances from customers 其他应付款Other payables
帐目名词 一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank 其他货币资金Other cash and cash equivalents 外埠存款Other city Cash in bank 银行本票Cashier''s cheque 银行汇票Bank draft 信用卡Credit card 信用证保证金L/C Guarantee deposits 存出投资款Refundable deposits 短期投资Short-term investments 股票Short-term investments - stock 债券Short-term investments - corporate bonds 基金Short-term investments - corporate funds 其他Short-term investments - other 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 其他应收款Other notes receivable 坏账准备Bad debt reserves 预付账款Advance money 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 物资采购Supplies purchasing 原材料Raw materials 包装物Wrappage 低值易耗品Low-value consumption goods 材料成本差异Materials cost variance 自制半成品Semi-Finished goods 库存商品Finished goods 商品进销差价Differences between purchasing and selling price 委托加工物资Work in process - outsourced 委托代销商品Trust to and sell the goods on a commission basis 受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves 分期收款发出商品Collect money and send out the goods by stages 待摊费用Deferred and prepaid expenses 长期投资Long-term investment 长期股权投资Long-term investment on stocks
令狐采学 一.专业术语 Accelerated Depreciation Method 计算折旧时，早期所提的折旧年夜于后期各年。加速折旧法主要包含余额递加折旧法 declining balance depreciation，双倍余额递加折旧法 double declining balance depreciation，年限总额折旧法sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行Accounting equation 会计等式：资产 = 欠债 + 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额 / 应收帐款平均余额 Accrual basis accounting 应记制，债权产生制：以应收应付为计算基础，以确定本期收益与用度的一种方法。凡应属本期
的收益于用度，不管其款项是否以收付，均作为本期收益和用度处理。 Accrued dividend 应计股利 Accrued expense 应记用度：指本期已经产生而尚未支付的各项用度。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acidtest ratio 酸性试验比率，企业速动资产与流动欠债的比率，又称quick ratio Acquisition cost 购置本钱 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分派的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户