会计专业词汇简明索引
accelerated depreciation method 加速折旧法
account 账户，会计科目
accounting 会计，会计学
accounting equation 会计等式，会计平衡式，会计方程式Accounting Principles Board(APB) 会计原则委员会
accounting process 会计过程
accounts payable 应付账款
accounts receivable 应收账款
accruals 应计项目
accrue 自然累积(如利息等的)，计提accrued expense 应计费用，应计未付费用
accrued revenue 应计收入，应计未收收入
accrued salaries payable 应计未付薪金
accumulated depreciation 累计折旧，累积折旧
adjusting procedure 调整程序
administrative expenses 管理费用
administrative salaries 行政人员薪金
advertising expense 广告费
affiliated group 联营(关联)集团
agency 机构，代理人
aging schedule 账龄分析表
allowance for uncollectible accounts 备抵坏账
allowance method 备抵法
amortization 摊销
annual interest rate 年利率
arrearage 拖欠款
asset 资产
auditing 审计
authorized stock 额定股本
bad debts expense 坏账费用
balance sheet 平衡表，资产负债表
bank deposit 银行存款
bank reconciliation 银行往来调节表
bank statement 银行对账单，银行结单
bearer 持票人
beginning inventory 期初存货
betterment 改良
billed price 账单价格
board of directors 董事会
bonds payable 应付债券，应付公司债
book value 账面价值
budgetary accounting 预算会计
budgets 预算
calendar year 日历年度
capital contribution 资本投入
capital stock 股本
carrying value 置存价值，(留在)账面(上的)价值cash 现金
cash budget 现金预算
cash disbursements journal 现金支出日记账
cash discount 现金折扣
cash dividend 现金股利
cash in bank 银行存款
cash on delivery 付款提货
cash receipts journal 现金收入日记账
chart of accounts 账户一览表，会计科目表
check 支票
check stub 支票存根
claim (根据权利的)要求
clear 结清，结算，交换票据
closing procedure 结账程序
common stock 普通股
consideration 对价，报酬
consolidate 合并
constructed assets 建造资产
contingent liability 或有负债
contra account 对抵账户，对销账
control account 控制账户，统驭账户，统制账户controller 总会计师，财务主管
copyright 版权
corporation 股份有限公司
corporation acquisition 公司收购、公司合并
cost accounting 成本会计
cost accounting system 成本会计系统，成本会计制度cost of goods available for sale 可供销售的商品成本
cost of goods manufactured statement 产品制造成本表
cost of goods sold 销货成本，商品销售成
cost structure 成本结构
cost—benefit data 成本一效益数据
credit 贷记，贷方，贷项
credit memo 贷项通知单，贷记通知单credit standing 信用地位，信誉
credit term 赊账条件
creditor 债权人
current asset 流动资产
current fair value 现时公允价值
current liability 流动负债
debenture bonds 信用公司债
debit 借记，借方，借项
debit memo 借项(记)通知单
debtor 债务人
decision making 决策
deferred credit 递延贷项
defferrals 递延项目
depletion 折耗
depreciable asset 应折旧资产
depreciation expense 折旧费
deterioration (自然)损坏
direct 1abor 直接人工
direct labor costs 直接人工成本
direct labor hours 直接人工小时
direct write-off method 直接销账法
discount 折价，贴水
discount on notes payable 应付票据贴现折价dishonor (票据的)拒付
dividend payable 应付股利
double-declining-balance(DDB)method 两倍率递减余额法
double-entry bookkeeping system 复式记账法，复式记账系统draft 汇票
draw up 开立(票据等)
effective interest method 实际利息法
elimination 抵消，消除
ending inventory 期末存货
endorse 背书
endorser 背书人
environmental accounting 环境会计
excess of par value over amount paid 面值超过缴入资本的部分expenditure 开支，花费
expense 费用
extraordinary items 非常项目
F．O．B．destination 目的地交货，到达站交货F．O．B．shipping point 发运地(站)交货
face value 面值
factory burden 工厂负荷，制造费用
factory machine hours 工厂机器工作小时
factory overhead 工厂管理费，制造费用
factory overhead rate 制造费用分配率，工厂管理费分配率factory payroll 工厂工薪
federal income tax withholding payable 应付预扣联邦所得税
Federal Insurance Contributions Act 联邦社会保险税法
Federal Unemployment Tax Act 联邦失业税法
federal unemployment tax payable 应付联邦失业税
FICA tax payable 应付联邦社会保险税
financial accounting 财务会计
financial data 财务数据
financial position 财务状况
financial report 财务报告
financial statement(report) 财务报表(报告)
financial strength 财务实力
financing activities 筹资活动，理财活动
finished product 制成品，产成品
firm 商行，企业
first-in，first-out(FIFO) 先进先出
fiscal year 财务年度
fixed assets 固定资产
flow Of costs 成本流动
flow Of goods 商品流动
flow of product costs 产品成本流程
franchise 特许经营权
freight collect 货到收运费
freight prepaid 运费预付
function 职能，作用
fund 资金
gain(loss)on sale of fixed assets 固定资产出售利得(损失)
general journal 普通日记账
good will 商誉
governmental and not—profit for accounting 政府及非赢利组织会计
gross profit on sales 销货(售)毛利
gross sales 销货(售)总额
historical cost 历史成本
holder 持票人
holdings 拥有的财产
hospital insurance premiums payable 应付住院医疗保险费human resources accounting 人力资源会计
imprest 预付的，定额预付的income statement 收益表，损益表income summary 收益汇总，损益汇总income tax payable 应付所得税
income tax reporting 所得税申报
indirect labor 间接人工
individual employee earnings records 雇员个人工薪记录information system 信息系统
insurance expense 保险费
insurance premium 保险费
intangible asset 无形资产intercompany transaction 公司间交易
interest allowance 利息补贴
interest bearing 计息的
interest expense 利息费用
interest income 利息收益
interim financial statement 中期(年度内)财务报表internal control 内部控制international accounting 国际会计
investing activities 投资活动
investor 投资者
invoice register 发票登记簿
IOU(由I owe you的读音缩略转义) 借据
issued stock 已发行股本
journal 日记账
journalize 作分录
last-in，first-out(LIFO) 后进先出
leasehold 租赁权
ledger 分类账
liability 负债
liquidation value 清算价值
liquidity 变现能力，清偿能力list of checks 支票目录
long-term asset 长期资产
loss from doubtful accounts 疑账损失，呆账损失loss from uncollectible accounts 坏账损失
majority investor 控股投资者
majority-owned company 被控股公司
maker 出票人
managerial accounting 管理会计manufacturing overhead 制造费用
market value 市场价值
marketable securities 上市证券，有价证券material requisition 材料请领单，领料单materials ledger cards 材料分类卡
maturity date 到期日
merchandising company 商业公司
minority interest 少数股权，少数股东权益miscellaneous expense 杂项费用
modern business 现代企业
money order 汇票
mortgage 抵押
mortgage payable 应付抵押借款
natural assets 天然资产
negative goodwill 负商誉
negotiable 可流通的
net income 净收益
net loss 净亏损
net purchases 购货净额
net sales 销货(售)净额
nominal interest rate 名义利率
normal balance 正常余额
normal operating cycle 正常经营周期
notes payable 应付票据
notes receivable discounted 贴现应收票据
NSF(not sufficient funds) 存款不足
obligation 义务，债务
office salaries expense 办事人员薪金
on demand 即期（支付）
open account 往来账户
operating activities 经营活动，营业活动operating expenses 营业费用，经营费用operating results 经营成果
operation 经营，操作
original cost 原始成本
other income and expense 其他收益和费用
outstanding check 未兑付支票
outstanding stock 外发股本，为股东持有的股本overdraft 透支
overtime pay 加班工资
owners’ equity 业主权，业主权益
paid-in capital from treasury stock 出售库存股份缴入资本
paid-in capital in excess of par value 超过面值的缴入资本
paid-in capital in excess of stated value 超过设定价值的缴入资本
par value 面值
parent 母公司
participating stock (进一步)参与(股利)分配的优先股partnership 合伙
patent 专利权
pay period 工薪支付期
payroll accounting 工薪会计
payroll payable 应付工薪
payroll register 工薪登记表
payroll tax 工薪税
performance 工作成绩，业绩
performance report 业绩报告
periodic inventory system 定期盘存制
perpetual inventory system 永续盘存制
petty cash 零用现金
plant and equipment 厂房设备
pledge 保证，抵押
pooling of interest method 权益集合法，集股法
post 过(账)，誊(账)
post dated check 远期支票
preferred stock 优先股
premium 溢价，升水
prepaid insurance 预付保险费
proceeds 实得收入
promissory note 本票、期票
property tax payable 应付财产税
protest fee 拒付证书费
purchase method 购买法，购并法
purchase order 定货单，定购单
purchases discounts 购货折扣
purchases journal 购买日记账
purchases returns and allowances 购货退还及折让
raw material 原料
realty agency 房地产经纪人
receiving report 收货报告，收货单reconciliation method 调节法
records of original entry 原始记录簿
regular rate of pay 正常工资率
remit 汇款，付款
rent expense 租赁费，租金
rent on plant facilities 固定设施租金
resource 资源，资财
retained earnings 留存收益，保留盈利returned item 退回项目
revenue 收入
salary allowance 薪金补贴
sales discounts 销货(售)折扣
sales journal 销货日记账，销售日记账sales on credit terms 赊销
sales returns and allowances 销货退回及折让
sales salaries expense 销货(售)人员薪金salvage value 残值
savings bonds eductions payable 应付购买储蓄债券扣款secured bonds 有担保债券
selling expenses 销货(售)费用
service charge 服务费
SFAS(Statement Of Financial
AccountingStandards) 财务会计准则公告sharing agreement 分配协议
sinking fund 偿债基金
social accounting 社会会计
sole proprietorship 独资
source document 原始凭证
special journal 特种日记账
specific identification 具体辨认
Specific payee 指定收款人
state corporation law 州公司法(美国)
state unemployment compensation tax 州失业补贴税
state unemployment tax payable 应付州失业税
stated value 设定价值
statement of cash flows 现金流量表
statement of owners equity 业主权益表
stock dividend 股票股利
stock dividend to be issued 待发行股票股利stockholder 股东
stock-option 股票期权
store fixtures 店面装置
straight-line method 直线(折旧)法subdivision 分支
subscription 预订
subsidiary ledger 辅助分类账，明细分类账sum-of-the-year’s—digits(SYD)method 逐年数字总和(折旧)法supplies Dn hand 在用物料
supplies expense 物料用品费
tax accounting 税务会计
time ticket 计时单
trademark 商标，商标权transaction 交易，会计事项transcribe 抄录
transfer 转移
transportation in 购货运费transportation out 销货运费transportation term 运输条件
treasury stock 库存股本，库存股份trial balance 试算表“two—column”accoun t 两栏式账户
uncollectible accounts expense 坏账费用
undistributed earnings 未分配收益，未分配盈利units-of-production method 产量(折旧)法
utilities expense 公用事业(水、电、热)费voucher register 应付凭单登记簿voucher system 应付凭单制
wage-bracket table 工资—税级表
wear 磨损
weighted average 加权平均
withhold 预扣
withholding allowance 预扣折让
without recourse 无追索权
work in process 在制品，在产品
work sheet 工作底表，工作底稿
中国会计报表项目中英对照
Prepared in accordance with PRC Accounting Standards and Systems
按中国会计准则编制的财务报告CONSOLIDATED BALANCE SHEET
合并资产负债表
Monetary Unit 货币单位Closing balance 期初Beginning balance 期末
Assets blance balance 资产负债表Current assets 流动资产Cash 现金
Short term investment 短期投资Notes receivable 应收票据Dividends receivable 应收股利Interest receivable 应收利息Accounts receivable 应收账款Other receivable 其他应收款Prepayments 预付账款Subsidy receivable 应收补贴款Inventories 存货
Prepaid expenses 待摊费用
Long-term debentures investment due within one year 一年内到期的长期债券投资Other current assets 其他流动资产Total current assets 流动资产合计Long-term investment 长期投资
Long-term equity investment 长期股权投资Long-term debentures investment 长期债权投资
Total long-term investment 长期投资合计Fixed assets 固定资产
Fixed assets—cost 固定资产原价accumulated depreciation 累计折旧
Fixed assets—net value 固定资产净值Provisions for fixed assets固定资产减值准备Net fixed assets 固定资产净额Construction supplies 工程物资Construction work in progress 在建工程Disposal of fixed assets 固定资产清理Total fixed assets 固定资产合计Intangible assets and other assets 无形资产及其他资产
Intangible assets 无形资产
Long-term prepaid expenses 长期待摊费用Other long-term assets 其他长期资产Total intangible assets and other assets 无形资产及其他资产合计
Deferred tax 递延税项Deferred tax debits 递延税款借项Total assets 资产合计Liabilities & shareholders’ equity 负债及所有者权益
Current Liabilities 流动负债Short-term loans 短期借款Notes payable 应付票据Accounts payable 应付账款Advance from customers 预付账款Accrued payroll 应付工资Welfare payable 应付福利费Dividends payable 应付股利Tax payable 应交税金Other liabilities 其他应交款Other payables 其他应付款Accrued expenses 预提费用Estimated liabilities 预计负债Long-term liabilities due within one year
一年内到期的长期负债
Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term liabilities 长期负债Long term loans 长期贷款Bonds payable 应付债券Long term payable 长期应付款Special payables 专项应付款Other long term liabilities 其他长期负债Total long term liabilities 长期负债合计
Deferred tax: 递延税项Deferred tax credits 递延税款贷项Total liabilities 负债合计
Minority shareholders’ equity少数股东权益Shareholders’ equity股东权益Share capital 股本Investment returned 已返还投资Net share capital 股本净额Capital surplus 资本公积Reserved fund 盈余公积Public welfare fund 法定公益金Retained earnings 未分配利润Total shareholders’ equity 所有者权益合计Total liabilities and shareholders’ equity
负债及所有者权益合计CONSOLIDATED PROFIT AND LOSS ACCOUNT 合并利润表
Sales 主营业务收入Cost of sales 主营业务成本Sales tax and levies 主营业务税金及附加Profit from principal operations 主营业务利润
Profit from other operations 其他业务利润Operating expenses 营业费用General and administrative expenses管理费用Financial expenses 财务费用Operating profit 营业利润Investment income 投资收益Subsidy income 补贴收入Non-operating income 营业外收入Non-operating expenses 营业外支出Total profit 利润总额Income tax 所得税Loss and gain of minority shareholders 少数股东权益
Net profit 净利润
SUPPLEMENTARY INFORMATION 利润表附表
Return on net assets 净资产收益率Earnings per shares 每股收益
Fully diluted 全面摊薄Weighted average 加权平均
Profit for the period 报告期利润
Net profit after deduction of exceptional items 扣除非经常性损益后的净利润CONSOLIDATED PROFIT APPROPRIATION STATEMENT 合并利润分配表
Net profit 净利润Retained earnings brought forward 年末未分配利润
Transfer from others 其他转入Profit distributable 未分配利润Transfer to statutory surplus reserves 提取法定盈余公积金
Transfer to public welfare fund 提取法定公
益金
Transfer to staff bonus and welfare fund 提取职工奖励及福利基金
Transfer to reserve fund 提取储备基金Enterprise expansion fund 企业发展基金Profit returned to investment 利润归还资金Profit distributable to shareholders 可供股东分配的利润
Dividend for preferred shares应付优先股股利Transfer to discretionary surplus reserves 提取任意盈余公积金
Dividend for ordinary shares应付普通股股利Dividend for ordinary shares transfer to share capital 转作股本的普通股股利
Retained earnings 未分配利润CONSOLIDATED CASH FLOW STATEMENT 合并现金流量表Cash flow from operating activities 经营活动产生的现金流量
Cash received from sales of goods or rendering services 销售商品提供服务收到的现金Refund of tax and levy 收到的税费返还Other cash received relating to operating activities 收到的其他与经营活动有关的现金
Subtotal of cash inflow 现金流入小计Cash paid for goods or services 购买商品、接受劳务支付的金额
Cash paid to or on behalf of employees 支付给职工及为职工支付的现金
Taxes paid 支付的各项税费Other cash paid in relation to operating activities支付的其它与经营活动有关的现金
Subtotal of cash outflow 现金流出小计
Net cash flow from operating activities 经营活动产生的现金流量净额
Cash flow from investing activities 投资活动产生的净流量
Cash received from sale of investments 收回投资所收到的现金
Cash received from investment income 取得投资收益所收到的现金
Net cash received from disposal of fixed assets intangible assets and other long-term assets 处置固定资产、无形资产和其他长期资产所收回的现金净额
Other cash received from investing activities 收到的其他与投资活动有关的现金Subtotal of cash inflow 现金流入小计Cash paid to acquire fixed assets intangible assets and other long-term assets 购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire investments 投资所支付的现金
Other cash paid in relation to investing activities支付的其他与投资活动有关的现金Subtotal of cash outflow 现金流出小计
Net cash flow from investing activities 投资活动产生的现金流量净额
Cash flow from financing activities 筹资活动产生的现金流量净额
Proceeds from acquiring investments 吸收投资所收到的现金
Proceeds from acquiring investments from minority shareholders 子公司吸收少数股东权益性投资所收到的现金
Proceeds from borrowings借款所收到的现金Other proceeds relating to financing activities 收到的其他与筹资活动有关的现金Subtotal of cash inflow 现金流入小计Cash repayments of amounts borrowed 偿还债务所支付的现金
Cash payments for distribution of dividends profits or interest expenses 分配股利、利润和偿付利息所支付的现金
Cash payment for distribution of dividends to minority shareholders 子公司支付少数股东股利所支付的现金Other cash payments relating to financing activities支付的其它与筹资活动有关的现金Subtotal of cash outflow 现金流出小计
Net cash flow from financing activities 筹资活动产生的现金流量净额
Effect of changes in foreign exchange rate on cash 汇率变动对现金的影响额
Net increase in cash and cash equivalents 现金及现金等价物净增加额Supplementary Information Amount Reconciliation of net profit to cash flow from operating activities
Net profit 净利润Loss & gain of minority shareholders 少数股东损益
Provision of value impairment of assets 计提的固定资产减值准备
Depreciation of fixed assets 固定资产折旧Amortization of intangible assets 固定资产摊销
Amortization of long-term prepaid expenses 长期待摊费用摊销
Decrease in prepaid expenses (less: increase) 待摊费用减少
Increase in accrued expenses (less: decrease) 预提费用增加
BREAKDOWN OF PROVISION FOR ASSET’S VALUE IMPAIRMENT资产减值准备明细表
Beginning Balance年初余额
Current Increase 本期增加数
Current recovery 本期转回数
Closing Balance 期末余额
Total provision for bad debts 坏账准备合计Including: Accounts receivables 应收账款Other receivables 其他应收款
Total provision for short-term investment
短期投资跌价准备合计
Including: Stock investment 股票投资Debenture investment 债券投资Total provision for inventories 存货跌价准备合计
Including: Goods in stock 库存商品Raw materials 原材料Total provision for long-term investment
长期投资跌价准备
Including: Long-term equity investment
长期股权投资
Long-term debenture investment 长期债权投资
Total provision for fixed assets 固定资产减值准备合计
Including: Houses and building 房屋、建筑物
Machinery equipment 机器设备Provision for intangible assets 无形资产减值准备
Patent 专利权Trademark 商标权Provision construction work in progress
在建工程减值准备
Provision for loan by trust委托贷款减值准备财会术语汉英对照表（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
客观性原则Objective Principle
一致性原则Consistent Principle
可比性原则Comparability Principle
重大性原则Materiality Principle
稳健性原则Conservatism Principle
权责发生制Accrual Basis
现金收付制Cash Basis
财务报告Financial Report
流动资产Current assets
流动负债Current Liabilities
长期负债Long-term Liabilities
投入资本Contributed Capital
留存收益Retained Earning
（2）会计循环
会计循环Accounting Procedure/Cycle
会计信息系统Accounting information System
账户Ledger
会计科目Account
会计分录Journal entry
原始凭证Source Document
日记账Journal
总分类账General Ledger
明细分类账Subsidiary Ledger
试算平衡Trial Balance
现金收款日记账Cash receipt journal
现金付款日记账Cash disbursements journal 销售日记账Sales Journal
购货日记账Purchase Journal
普通日记账General Journal
工作底稿Worksheet
调整分录Adjusting entries
结账Closing entries
（3）现金与应收账款
现金Cash
银行存款Cash in bank
库存现金Cash in hand
流动资产Current assets
偿债基金Sinking fund
定额备用金Imprest petty cash
支票Check（cheque）
银行对账单Bank statement
银行存款调节表Bank reconciliation statement
在途存款Outstanding deposit
在途支票Outstanding check
应付凭单V ouchers payable
应收账款Account receivable
应收票据Note receivable
起运点交货价 F.O.B shipping point
目的地交货价 F.O.B destination point
商业折扣Trade discount
现金折扣Cash discount
销售退回及折让Sales return and allowance 坏账费用Bad debt expense
备抵法Allowance method
备抵坏账Bad debt allowance
损益表法Income statement approach
资产负债表法Balance sheet approach
账龄分析法Aging analysis method
直接冲销法Direct write-off method
带息票据Interest bearing note
不带息票据Non-interest bearing note
出票人Maker
受款人Payee
本金Principal
利息率Interest rate
到期日Maturity date
本票Promissory note
贴现Discount
背书Endorse 拒付费Protest fee
（4）存货
存货Inventory
商品存货Merchandise inventory
产成品存货Finished goods inventory
在产品存货Work in process inventory
原材料存货Raw materials inventory
起运地离岸价格F.O.B shipping point
目的地抵岸价格F.O.B destination
寄销Consignment
寄销人Consignor
承销人Consignee
定期盘存Periodic inventory
永续盘存Perpetual inventory
购货Purchase
购货折让和折扣Purchase allowance and discounts
存货盈余或短缺Inventory overages and shortages
分批认定法Specific identification
加权平均法Weighted average
先进先出法First-in, first-out or FIFO
后进先出法Lost-in, first-out or LIFO
移动平均法Moving average
成本或市价孰低法Lower of cost or market or LCM
市价Market value
重置成本Replacement cost
可变现净值Net realizable value
上限Upper limit
下限Lower limit
毛利法Gross margin method
零售价格法Retail method
成本率Cost ratio
（5）长期投资
长期投资Long-term investment
长期股票投资Investment on stocks
长期债券投资Investment on bonds
成本法Cost method
权益法Equity method
合并法Consolidation method
股利宣布日Declaration date
股权登记日Date of record
除息日Ex-dividend date
付息日Payment date
债券面值Face value, Par value
债券折价Discount on bonds
债券溢价Premium on bonds
票面利率Contract interest rate, stated rate
市场利率Market interest ratio, Effective rate 普通股Common Stock
优先股Preferred Stock
现金股利Cash dividends
股票股利Stock dividends
清算股利Liquidating dividends
到期日Maturity date
到期值Maturity value
直线摊销法Straight-Line method of amortization
实际利息摊销法Effective-interest method of amortization
（6）固定资产
固定资产Plant assets or Fixed assets
原值Original value
预计使用年限Expected useful life
预计残值Estimated residual value
折旧费用Depreciation expense
累计折旧Accumulated depreciation
账面价值Carrying value
应提折旧成本Depreciation cost
净值Net value
在建工程Construction-in-process
磨损Wear and tear
过时Obsolescence
直线法Straight-line method (SL)
工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method 双倍余额递减法Double-declining balance method (DDB)
年数总和法Sum-of-the-years-digits method (SYD)
以旧换新Trade in
经营租赁Operating lease
融资租赁Capital lease
廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing
最低租赁付款额Minimum lease payments （7）无形资产
无形资产Intangible assets
专利权Patents 商标权Trademarks, Trade names
著作权Copyrights
特许权或专营权Franchises
商誉Goodwill
开办费Organization cost
租赁权Leasehold
摊销Amortization
（8）流动负债
负债Liability
流动负债Current liability
应付账款Account payable
应付票据Notes payable
贴现票据Discount notes
长期负债一年内到期部分Current maturities of long-term liabilities
应付股利Dividends payable
预收收益Prepayments by customers
存入保证金Refundable deposits
应付费用Accrual expense
增值税Value added tax
营业税Business tax
应付所得税Income tax payable
应付奖金Bonuses payable
产品质量担保负债Estimated liabilities under product warranties
赠品和兑换券Premiums, coupons and trading stamps
或有事项Contingency
或有负债Contingent
或有损失Loss contingencies
或有利得Gain contingencies
永久性差异Permanent difference
时间性差异Timing difference
应付税款法Taxes payable method
纳税影响会计法Tax effect accounting method
递延所得税负债法Deferred income tax liability method
（9）长期负债
长期负债Long-term Liabilities
应付公司债券Bonds payable
有担保品的公司债券Secured Bonds
抵押公司债券Mortgage Bonds
保证公司债券Guaranteed Bonds
信用公司债券Debenture Bonds
一次还本公司债券Term Bonds
分期还本公司债券Serial Bonds
可转换公司债券Convertible Bonds
可赎回公司债券Callable Bonds
可要求公司债券Redeemable Bonds
记名公司债券Registered Bonds
无记名公司债券Coupon Bonds
普通公司债券Ordinary Bonds
收益公司债券Income Bonds
名义利率，票面利率Nominal rate
实际利率Actual rate
有效利率Effective rate
溢价Premium
折价Discount
面值Par value
直线法Straight-line method
实际利率法Effective interest method
到期直接偿付Repayment at maturity
提前偿付Repayment at advance
偿债基金Sinking fund
长期应付票据Long-term notes payable
抵押借款Mortgage loan
（10）业主权益
权益Equity
业主权益Owner’s equity
股东权益Stockholder’s equity
投入资本Contributed capital
缴入资本Paid-in capital
股本Capital stock
资本公积Capital surplus
留存收益Retained earnings
核定股本Authorized capital stock
实收资本Issued capital stock
发行在外股本Outstanding capital stock
库藏股Treasury stock
普通股Common stock
优先股Preferred stock
累积优先股Cumulative preferred stock
非累积优先股Noncumulative preferred stock 完全参加优先股Fully participating preferred stock
部分参加优先股Partially participating preferred stock
非部分参加优先股Nonpartially participating preferred stock
现金发行Issuance for cash
非现金发行Issuance for noncash consideration
股票的合并发行Lump-sum sales of stock
发行成本Issuance cost
成本法Cost method
面值法Par value method
捐赠资本Donated capital
盈余分配Distribution of earnings
股利Dividend
股利政策Dividend policy
宣布日Date of declaration
股权登记日Date of record
除息日Ex-dividend date
股利支付日Date of payment
现金股利Cash dividend
股票股利Stock dividend
拨款appropriation
（11）财务报表
财务报表Financial Statement
资产负债表Balance Sheet
收益表Income Statement
账户式Account Form
报告式Report Form
编制（报表）Prepare
工作底稿Worksheet
多步式Multi-step
单步式Single-step
（12）财务状况变动表
财务状况变动表中的现金基础SCFP.Cash Basis
财务状况变动表中的营运资金基础SCFP. Working Capital Basis（资金来源与运用表）营运资金Working Capital
全部资源概念All-resources concept
直接交换业务Direct exchanges
正常营业活动Normal operating activities
财务活动Financing activities
投资活动Investing activities
（13）财务报表分析
财务报表分析Analysis of financial statements
比较财务报表Comparative financial statements
趋势百分比Trend percentage
普通股每股收益Earnings per share of common stock
股利收益率Dividend yield ratio
价益比Price-earnings ratio
普通股每股账面价值Book value per share of common stock
资本报酬率Return on investment
总资产报酬率Return on total asset
债券收益率Yield rate on bonds
已获利息倍数Number of times interest earned
债权比率Debt ratio
优先股收益率Yield rate on preferred stock 营运资本Working Capital
周转Turnover
存货周转率Inventory turnover
应收账款周转率Accounts receivable turnover
流动比率Current ratio
速动比率Quick ratio
酸性试验比率Acid test ratio
（14）合并财务报表
合并财务报表Consolidated financial statements
吸收合并Merger
创立合并Consolidation
控股公司Parent company
附属公司Subsidiary company
少数股权Minority interest
权益联营合并Pooling of interest
购买合并Combination by purchase
权益法Equity method
成本法Cost method
（15）物价变动中的会计计量物价变动之会计Price-level changes accounting
一般物价水平会计General price-level accounting
货币购买力会计Purchasing-power accounting
统一币值会计Constant dollar accounting 历史成本Historical cost
现行价值会计Current value accounting
现行成本Current cost
重置成本Replacement cost
物价指数Price-level index
国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)
消费物价指数Consumer price index (or CPI) 批发物价指数Wholesale price index
货币性资产Monetary assets
货币性负债Monetary liabilities
货币购买力损益Purchasing-power gains or losses
资产持有损益Holding gains or losses
未实现的资产持有损益Unrealized holding gains or losses
现行价值与统一币值会计Constant dollar and current cost accounting
国际会计术语英汉对照American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
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
Business entity 企业个体
Capital stock 股本
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 通货膨胀
Investing activities 投资活动
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
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
coupon interest rate票面利率
maturity date到期日
call provisions 赎回条款
new issue bonds新发行债券
outstanding bonds已发行债券
dividend payment procedure股利支付程序declaration date股利宣告日
holder-of-record date股权登记日
Ex-dividend date除权日
payment date支付日
stock splits股票分割
stock dividends股票股利
residual dividend policy剩余股利政策stock 股票，
dividend 股利
corporation accounting policy 企业会计制度financial management regulation on foreign investment and foreign enterprises 《外商投资企业财务管理规定》
reservation fund 企业储备基金development fund 企业发展基金
staff welfare and benefit fund
职工福利及奖励基金
常见职位、职务名中英对照Accounting Assistant 会计助理Accounting Clerk 记账员Accounting Manager 会计部经理Accounting Stall 会计部职员Accounting Supervisor 会计主管
Bond Analyst 证券分析员Bond Trader 证券交易员Business Controller 业务主任Business Manager 业务经理Buyer 采购员Cashier 出纳员Economic Research Assistant经济研究助理Financial Controller 财务主任Financial Reporter 财务报告人
F.X. (Foreign Exchange)Clerk 外汇部职员F.X. Settlement Clerk 外汇部核算员Fund Manager 财务经理General Auditor 审计长Insurance Actuary 保险公司理赔员Senior Accountant 高级会计Trade Finance Executive 贸易财务主管Trust Banking Executive 银行高级职员有关账户词汇
absorption account 费用或成本分摊账户abstract account摘要[月计]账户
account in arrear积欠
account in bankruptcy破产账款(户) accounts of assets资产台账
account of cash in vault库存现金簿account of credit sales赊销账户
account of executors遗产清册
account of receipts and payments收支表account of the exchequer国库账
account of treasury公库账, 金库账, 国库账accounts to be credited应列贷方科目
accretion account增殖账户
accrued debit account应收款项账户accrued dividends account应计股利账accumulation accounts累积账户
active bank account尚有存款的银行户头activity account业务账户
adjunct account增价[附加, 附属]账户adjust account整理[清理]账目
adjust accounts复算, 核算
adjusting account调整账户
advance account预支款
advances received account预收款账户adventure account特种委托账(投机买卖账) affiliated account附属账户
agency account代理账；代理机构会计agio account贴水账目
agreement account支付协定账目
aid account经济援助账户
all banks account全国银行账户
annual account年度账
annuity trust account年金信托户
applied manufacturing expenses account制造费用分摊账户
appropriation account拨款账, 盈余分拨账arbitrage accounts定裁账, 国外转汇[套汇]账assets and liabilities accounts资产及负债账户assets reduction account资产减项账户assigned account担保账户
attached account法院查封账户
audited accounts审计决算
authorized capital stock account法定股本账户auxiliary account辅助账户
back-to-back account对开账户
bad and doubtful account坏账与呆账balance account结余[轧平]账目, 差额清算, 决算账户
balance sheet accounts资产负债表账户bank check account银行支票户
bear account卖主账, 空头账户
bills account票据账目
bills rediscounted account再贴现票据账户blocked (money) account冻结[封存]账户bond account债券账户
bond investment account债券投资账项bonus account红利账户, 奖金账目, 差额账bonds and shares account公债及股票账户book account账面借贷科目；往来账户branch accounts联行账, 支店(分店)账户, 分类账,
branch control account分支机构统制账户branch office general account支店往来账户budget account预算账户[科目]
budgetary expenditures account预算支出账户budgetary receipts account预算收入账户
bull account买主账, 多头账
business fund account业务资金账项
capital account (C/A)资本账户, 股本账；国际收支的资本项目
capital adjustment account资本调整账户capital assets account固定[资本]资产账户capital expenditure account资本支出账户, 基本建设支出账户
capital-in-excess account超额[溢收]资本账户capital stock account股本账
capital stock and surplus account股本及公积金账户
card account总账科目分类表
cash account现金账户
cash over and short account现金盈亏账户certified account经(会计师)证明的账目charge account零售记账, 记账；赊购制charges account杂费账目
check account对账查账；支票账户cheque account支票账户, 活期存款账户clearence account结算账户
clearing account过渡[暂记]账户, 算账户closed account已结账；结清的账户closing balance account终结余额科目collect accounts收账
collecting-allocating account集合分配账户collective account统制账户[科目]；集合账户combined account混合账户
commercial account商业往来账户；厂商价款commercial clearing account贸易清算账户commission account酬劳费账目
common account共同账户
consignment account委托销售账目consignor ‘s sales account寄销人销售账户consolidated fund abstract account统一基金摘要会计报告
construction account建筑工程账户consumed accounts消费账
continuing account继续结转账户；连续账户contra account对方[对销]账户, 抵销科目,
轧账方式
contra-asset account资产对销科目[抵消账户] contractor ‘s account承包商账
contra-revenue account收入抵消账户
contra-valuation account对销计价账户control account统制[统驭]账目
controlled accounts补助[明细]账户controlled-resident account居民外币管制账户conversion account换算[兑换]账户, 转换账correspondent account通汇银行的对应账户, 代理账户
corresponding account对应账户
cost account成本账户
cost applied account实支成本账户, 实支费用账
cost-calculation account成本计算账户
cost incurred account已发生成本账户, 实际费用账户
cost of sales account销售成本账creditaccount赊(欠)账；信贷账
creditor ‘s account债权人账户
credit sale account赊销顾客账户
cross off accounts销账
current account经常[往来]账户
current deposit account活期存款账户current savings account活期储蓄存款custody account委托保管账户
debenture account债券账户
debt payable account应付债款账户[账目] debtor account借方[收项]账目
debtor and creditor account债权债务账户deceased account存款人已死亡的银行账户deferred account延期账；递延账户deferred assets accounts递延资产账户deferred charges account递延费用账户deficit account亏损账户
delinquent accounts拖欠账款, 过期客账departmental account分部账户, 分类账departmental trading accounts分类营业计算deposit account储款购书户, 开户订购单位, 存款账, 提存账户
deposit combined account综合存款账户depreciation account折旧账户disbursement account支付账discretionary account委托账户
divided account补助账
dividend account股息账户[目]
dividend bank account股息存款专户
dock landing account码头卸货账单domestic exchange unsettled account国内汇兑未清结账户
donated surplus account捐赠盈余账donation account捐赠账户
double column ledger account双栏分类账户double entry account复式会计
drawing account出支款项, 提款账户；预支佣金[工薪], 业主提款[往来]账户
entry account登账
equalization account平均股息账equalization reserve account外汇平衡准备账户, 平均准备账户
equity account剩余财产账
equity accounts主权账户
exchange equalization account外汇平衡账户[平准账项]
exchange stabilization account外汇稳定账户expenditure account开支[支出]账目expense account开支账, 费用账, 营业费账export account出口往来账户
external accounts境外账户
factory ledger controlling account工厂分类账统制账户
false account假账
farm trust account农业信托账户
Federal sector account美国的联邦部门收支账户, 联邦预算国民收入账户
fee checking account收费支票户
fictitious account虚伪账户
fiduciary account托管户
final accounts决算账户, 期末账单financial assets and liabilities accounts金融资产负债账
financial transaction accounts财务往来账户finished goods account制成品账户
finished goods inventory account制成品存货账fixed account定期存款
flow-of-funds accounts (FOF a/c)资金流量账户foreign agents accounts国外代理人账户foreign currency account存在国外的外币账户foreign exchange account外汇账
会计基本英语词汇(是好东西就贴出来了) 会计基本的英语词汇 帐户 会计系统 美国会计协会 美国注册会计师协会 审计 资产负债表 簿记 现金流量预测 内部审计证书 管理会计证书 注册会计师 成本会计 外部使用者 财务会计 财务会计准则委员会 财务预测 公认会计原则 通用目的信息 政府会计办公室 损益表 内部审计师协会 管理会计师协会 整合性 内部审计 内部控制结构 国内收入署 内部使用者 管理会计 投资回报 投资报酬 证券交易委员会 现金流量表 财务状况表 税务会计 会计等式 勾稽关系 资产 企业个体 股本 公司
债权人 通货紧缩 批露 费用 财务报表 筹资活动 持续经营假设 通货膨涨 投资活动 负债 负现金流量 经营活动 所有者权益 合伙企业 正现金流量 留存利润 收入 独资企业 清偿能力 稳定货币假设 股东 股东权益 门面粉饰 财会名词汉英对照表（1）会计与会计理论会计 决策人 投资人 股东 债权人 财务会计 管理会计 成本会计 私业会计 公众会计 注册会计师 国际会计准则委员会美国注册会计师协会财务会计准则委员会管理会计协会 美国会计学会 税务稽核署 独资企业
公司 会计目标 会计假设 会计要素 会计原则 会计实务过程 财务报表 财务分析 会计主体假设 货币计量假设 持续经营假设（） 会计分期假设 资产 负债 业主权益 收入 费用 收益 亏损 历史成本原则 收入实现原则 配比原则 全面披露原则（） 客观性原则 一致性原则 可比性原则 重大性原则 稳健性原则 权责发生制 现金收付制 财务报告 流动资产 流动负债 长期负债 投入资本 留存收益 －－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－ （2）会计循环 会计循环 会计信息系统 帐户 会计科目
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
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
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
常见会计英语词汇
会计常用词汇（一） 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
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）
关于会计的英文词汇(doc 20页)
编报表to prepare a statement 编制预算budget making; preparing a budget 变产损失loss on realization of assets 变动成本variable cost 标价bid price 标准成本standard cost 拨定材料appropriated material 拨款appropriation; appropriation money 会计 (3) 所属分类：总目录 >> 经济·贸易 >> 财经 补偿reimbursement 补助金grants-in-aid 不动产real estate; immovable property 不敷用inadequacy 不敷预算垫款deficiency advance; budgetary deficiency advance 不活动帐inactive account; dormant account 不请假奖金bonus for not taking a leave of absence 不适用的obsolete 簿记bookkeeping 簿记员bookkeeper 材料分类帐supplies ledger 材料管理费material handling expenses 材料盘存material inventory 财产分类帐property ledger 财产价值增减表schedule of increase & decrease in property value 财产目录inventory 财产帐property account 财务报告financial report; financial statement 财务收益financial income 财务帐目financial accounts 会计 (4) 所属分类：总目录 >> 经济·贸易 >> 财经 残料价值junk value 仓耗shrinkage 仓库warehouse 差额balance 拆毁demolition 产量capacity 偿债基金收益income from sinking fund 超出预算to exceed the budget 成本cost; basic cost 成本分类帐cost ledger 成本会计cost accounting 成本计算表cost statement
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.
财务会计英文专业词汇 a payment or serious payments 一次或多次付款abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得 acquisitions 兼并 Act on Product Liability （德国）生产责任法action 诉讼 actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整administrative fee管理费 Administrative Law（美国）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果advertising 做广告 affiliated group 联合团体 affiliate 附属机构 African Leasing Association 非洲租赁协会after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议 alliances 联盟 allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用 amenability to foreign investment 外国投资的易受控制程度 amendment 修改 amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表 amortize 摊销 amount of recourse 求偿金额 amount of usage 使用量 AMT (Alternative Minimum Tax) （美国）可替代最低税 analogous to类推为 annual budget appropriation 年度预算拨款appendix （契约性文件的）附件 applicable law 适用法律 applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命 appraisal 评估 appraisers 评估人员 appreciation 溢价 appropriation provisions 拨款条例 appropriation 侵占 approval authority 核准权 approval 核准 approximation近似 arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值 arbitration 仲裁 arm's length transaction 公平交易
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
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within
Chapter 1 Special purpose financial statement 专用财务报表 A financial statement designed to meet the needs of a specific group or to satisfy a specific purpose. Specific,具体的；特定的，特殊的 General purpose financial statement 一般财务报表 Financial statements that comply with conceptual framework requirements and accounting standards and meet the information needs common to users who are unable to command the preparation of financial statements tailored specially to satisfy all their information needs. comply with,遵守；服从 conceptual framework,基本概念，概念框架 command,指挥，控制，命令 tailored, adj特制的 v （tailor过去式）调整使适应 Australian Securities and Investments Commission (ASIC) 澳大利亚证券投资委员会 Body responsible for administering corporation legislation in Australia. It is independent of state ministers or state parliaments and reports
常用会计类英语词汇汇总基本词汇 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
?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
account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表Accounting period 会计期间accounting year 或financial year 会计年度 accountant genaral 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 to specific 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 1、部门的称谓 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客户服务 CBD）Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource 行政部Admin. 财务部Finance & Accounting 产品供应Product Supply ，例如产品调度员叫P S Planner 2、人员的称谓助理Assistant 秘书secretary 前台接待小姐Receptionist 文员clerk，如会计文员为Accounting Clerk 主任supervisor 经理Man ager 总经理GM, General Manager 入场费admission 运费freight 小费tip 学费tuition 价格，代价charge 制造费用Manu facturi ng overhead 材料费Materials 管理人员工资Executive Salaries 奖金Wages 退职金Retirement allowanee 补贴Bonus 夕卜保劳务费Outsourc ing fee 福禾U费Employee benefits/welfare 会议费Coferemce 加班 餐费Special duties 市内交通费Busin ess traveli ng 通讯费Correspondence 电话费 Correspondence 水电取暖费Water and Steam 税费Taxes and dues 租赁费Re nt 管理费 Maintenance 车辆维护费Vehicles maintenance 油料费Vehicles maintenance 培训费 Education and training 接待费Entertainment 图书、印刷费Books and printing 运费 Transpotation 保险费In sura nee premium 支付手续费Commissi on 杂费Sundry charges 折 旧费Depreciation expense 机物料消耗Article of con sumption 劳动保护费Labor protect ion fees 总监Director 总会计师Finance Con troller 高级Senior如高级经理为Senior Manager