会计常用英语归纳

会计的基本英语知识点汇总1. Introduction to Accounting会计简介Accounting is the systematic process of identifying, recording, measuring, classifying, summarizing, interpreting, and communicating financial information. It plays a crucial role in the management and decision-making processes of businesses and organizations.会计是一种系统性的流程，用于识别、记录、度量、分类、总结、解释和传达财务信息。

它在企业和组织的管理和决策过程中发挥着至关重要的作用。

2. Basic Accounting Principles基本会计原则There are several fundamental principles that underpin the field of accounting:有几个基本原则支撑着会计领域：a) Accrual Principle: This principle states that financial transactions should be recorded when they occur and not when the cash is received or paid out.应计原则：该原则规定财务交易应在其发生时记录，而不是在现金收到或支付时记录。

b) Matching Principle: This principle states that expenses should be recognized in the same accounting period as the revenues they help generate.配比原则：该原则规定支出应在与其相关的收入产生的同一会计期间内确认。

会计英语知识点汇总会计英语是指与会计相关的英语词汇、表达方式以及专业术语。

随着国际间经济交流的日益频繁和全球化进程的加快，掌握会计英语成为了很多专业人士的必备技能。

本文将梳理一些常见的会计英语知识点，以帮助读者更好地理解和运用这些术语。

一、财务报表1. Balance Sheet（资产负债表）：用于反映企业在特定日期的资产、负债和所有者权益的情况。

2. Income Statement（利润表）：反映企业在一定期间内的收入、费用和净利润。

3. Cash Flow Statement（现金流量表）：按照企业的经营、投资和筹资活动分类，反映现金的流入和流出。

4. Statement of Retained Earnings（留存收益表）：展示企业在一定期间内的净利润留存情况。

二、会计核算1. Accounting Equation（会计等式）：Assets（资产）= Liabilities（负债）+ Owner's Equity（所有者权益），反映了企业财务状况的基本平衡关系。

2. Depreciation（折旧费用）：用于反映资产价值随时间的减少。

3. Accrual Accounting（权责发生制）：将收入和费用与实际发生的时间匹配，而非支付和收入的时间。

4. Double-entry Bookkeeping（复式记账法）：每笔交易必须同时记录借方和贷方的金额。

5. Financial Ratios（财务比率）：用于分析企业财务状况和经营绩效的指标，包括盈利能力、杠杆比率、偿债能力等。

三、财务分析1. Liquidity（流动性）：反映企业偿付短期债务的能力。

2. Solvency（偿债能力）：反映企业偿付长期债务的能力。

3. Profitability（盈利能力）：反映企业获取利润的能力。

4. Efficiency（效率）：反映企业运营资源利用的程度。

5. DuPont Analysis（杜邦分析）：将利润率、资产周转率和资本结构相互关联，分析企业绩效因素。

会计英语pdf会计英语是一个重要的领域，特别是在全球化的商业环境中。

以下是一些常用的会计英语词汇和短语：1.Accounting：会计2.Accountant：会计师3.Audit：审计4.Balance Sheet：资产负债表5.Income Statement：损益表6.Statement of Cash Flows：现金流量表7.General Ledger：总分类账8.Journal Entries：日记账分录9.Adjusting Entries：调整分录10.Closing Entries：结账分录11.Depreciation：折旧12.Amortization：摊销13.Accrual Basis of Accounting：权责发生制14.Cash Basis of Accounting：收付实现制15.FIFO:First In,First Out（先进先出）16.LIFO:Last In,First Out（后进先出）17.Valuation Allowance：估值备抵18.Carry Forward：结转下期19.Write-off：核销20.Reconciliation：对账21.Budgeting：预算编制22.Financial Forecasting：财务预测23.Financial Analysis：财务分析24.Financial Statement Analysis：财务报表分析25.Working Capital Management：营运资本管理26.Debt Management：债务管理27.Equity Management：权益管理28.Cost Accounting：成本会计29.Management Accounting：管理会计30.Financial Accounting：财务会计31.Accounting Policies and Procedures Manual：会计政策和程序手册32.Accounting Principles Board：会计原则委员会33.Financial Accounting Standards Board(FASB)：财务会计准则委员会34.Generally Accepted Accounting Principles(GAAP)：公认会计原则35.International Financial Reporting Standards(IFRS)：国际财务报告准则。

会计类英语单词一、导言英语作为国际通用语言，在现代社会中扮演着重要的角色。

学习会计类英语单词对于从事会计相关工作的人员来说尤为重要。

本文将介绍一些常用的会计类英语单词及其释义，帮助读者更好地理解和掌握这些专业术语。

二、常用会计类英语单词1. Accountant：会计师2. Accrual：应计3. Asset：资产4. Audit：审计5. Balance sheet：资产负债表6. Budget：预算7. Depreciation：折旧8. Equity：股本9. Expense：费用10. Financial statement：财务报表11. Income statement：利润表12. Interest：利息13. Ledger：总账14. Liabilities：负债15. Profit：利润16. Revenue：收入17. Tax：税收18. Trial balance：试算平衡表19. Wage：工资20. Working capital：营运资本三、对会计类英语单词的进一步解读1. Accountant（会计师）Accountant指的是负责处理和记录财务和税务事务的专业人员。

他们负责准确地记录和分析财务数据，并根据法律法规进行合规处理。

2. Accrual（应计）Accrual是指在会计报表中记录收入和费用时，以实际发生的时间为准。

这意味着即使在现金流发生之前或之后，也要将相关项目计入账目。

3. Asset（资产）Asset是指企业所拥有的有形或无形的东西，具有经济价值。

资产可以包括现金、股票、土地、建筑物等。

4. Audit（审计）Audit是指对企业的财务记录进行全面检查和评估的过程。

审计的目的是确认财务数据的真实性和准确性，以及检查企业是否遵守财务相关法规和准则。

5. Balance sheet（资产负债表）Balance sheet是一份会计报表，用于呈现企业在特定时间点上的资产、负债和所有者权益的情况。

英文顺序Aa set of 一组, 一套accelerated depreciation method 加速折旧法access 接近account 账户, 会计科目accountability 会计责任accountant 会计人员accounting activity 会计活动accounting control 会计控制accounting cycle 会计循环accounting entity 会计主体accounting equation 会计等式, 会计平衡式, 会计方程式accounting period 会计期间accounting principle board 会计原则委员会accounting principle 公认会计原则accounting principles board 会计原则委员会accounting process 会计过程, 会计处理方法accounting 会计, 会计学accounts payable 应付账款accounts receivable 应收账款accrual basis 权责发生制accruals 应计项目accrue 自然累积, 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accumulate 累积accumulated depreciation 累计折旧acquire 并购acquisition 取得active investment 主动投资adding machine 加法机adjusting procedure 调整程序adjustment 调整administrative control 管理控制administrative expense 管理费用advance 预付款advertising expense 广告费advice slip 通知单affiliated company 关联公司affiliated group 联营集团agency 机构, 经理人aggregate 合计的aging schedule 账龄分析法align 调准, 使成一线, 使一致allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的american institute of certified public accountants 美国注册会计师协会amortization 摊销annual interest rate 年利率annually 每年地apportion 分配, 摊配appropriate 适当的, 相应的appropriation 分拨approve 批准arrearage 拖欠款arrest 阻止aspect 容貌, 样式, 表现形式asset turnover 资产周转率asset 资产assignment of responsibility 分派责任assumption 假设assure 保证at a glance 一瞥attorneys' fees 律师事务费attribute 属性attribute 属性auditing 审计auditor 审计员authorization 授权authorized stock 额定股本automated data processing 自动数据处理auxiliary equipment 辅助设备average collection period 平均收帐期average exchange rate 平均汇率B 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book value 账面价值bookkeeping machine 簿记机brand 商标bring……to light 揭露budgetary accounting 预算会计budgets 预算bundle 束, 捆, 集合体business venture 企业by means of 利用, 依靠, 通过C calculator 计算器calendar-year 日历年度capital stock 股本carrier 运输业者carrying value 置存价值, 账面价值cash basis 收付实现制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cash 现金casualty loss 事故损失category 种类, 类目, 范畴central processing unit 中央处理单元certified public accountings 注册会计师chart of accounts 账户一览表, 会计科目表charter 执照, 发给……执照check stub 支票存根check 支票chronological 按时间顺序的claim 要求classification and sorting 分类整理clear 结清, 结算, 交换票据closing procedure 结帐程序closing rate 期末汇率code letter 代号字母coin 硬币, 铸币committee on accounting procedure 会计程序委员会common stock 普通股comparable 可比的, 类似的competent personnel 称职的人员complex capital structure 复杂资本结构complexity 复杂性comply with 遵守, 遵循concept 概念confer 参见conservation 稳健的consideration 对家, 报酬consolidate 合并constructed assets 建造资产consultant 顾问consume 消费contend 坚决主张contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户, 对销账户control account 控制账户, 统驭账户, 统制账户convention 惯例convert 转变, 变换, 兑换convertible debt 可转换债券convertible preferred stock 可转换优先股copyrights 版权copyrights 版权corporation acquisition 公司并购, 公司收购corporation 股份有限公司correction of prior period inventory error 前期盘存差错订正cost accounting 成本会计cost method 成本法cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本, 商品销售成本cost structure 成本结构cost-benefit data 成本-效益数据cost-to-retail price percentage 成本对零售价比率court decree 法庭判决cpital contribution 资本投入credit memo 货项通知单, 货记通知单credit standing 信用地位, 信誉credit term 赊账条件credit 贷记creditor 债权人cross rates 套算汇率cumulative balance 累计余额current asset 流动资产current exchange rate 现行汇率, 现时汇率current fair value 现时公允价值current liability 流动负债current rate method 现行汇率法, 现时汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作customary matters 惯常业务customer 顾客cuttings 切削件D datapreparation 数据准备debenture bonds 信用公司债debit memo 借项通知单debit 借机debtor 债务人decision making 决策deferrals 递延项目deferred credit 递延货项deficits 逆差denominate 标价, 表述denominator 分母department stores 订货商店depletion 折耗depreciable asset 应折旧资产depreciation expense 折旧费design cost 设计成本design 计划, 设计, 意图, 打算designate 指明remit 汇款, 付款detect 发现, 察觉deterioration 损坏dilute 稀释, 摊薄direct quote 直接标价direct write-off method 直接销账法director 董事会discharge 履行, 清偿discount on notes payable 应付票据贴现折价discount 折价discount 折价, 贴水discount 贴现, 贴现折价discretion 自由决定dishonor 拒付dispose 处置, 清理disposition data 清理数据diverse 多宗多样的dividend payable 应付股利dividend payout ratio 每股股利与收益比率, 股利支付率dividend yield 每股股利与每股市价比率, 股利获取division of labor 分工double-declining-balance method 双倍率递减余额法double-entry bookkeeping system 复式记账法, 复式记账系统draft 汇票draw （up）拟好, 编好draw up 开立（票据等）drillings 钻孔件Eearning per share 每股收益额earnings per share of common stock 普通股每股收益额earthquake 地震effective interest method 实际利息法elapse 过去electronic data processing system 电子数据处理系统eliminate 消除elimination 抵消, 消除ending inventory 期末存货endorse 背书endorsement 背书endorser 背书人engage in 参与entend 把数字转入另一栏, 算出……的总金额enter contract 缔结契约enumerate 列举environmental accounting 环境会计equity method 权益法equity ratio 权益比率equivalent 等同的, 等同物, 当量error correction 差错订正estate 不动产evaluate 评价event 事件excess of par value over amount paid 面值超过缴入资本的部分exchange rate 汇率exclusive privilege 专有权利expedient 权宜的做法expenditure 开支, 花费expense 费用expire 满期, 耗尽, 失效extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目FF.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face value 票面价值factor 代替factor 因素, 系数family 类属feasible 行得通的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 compensation tax州失业补贴税federal unemployment tax payable 应付州失业税federal 联邦federal 联邦的fencing 栅栏FICA tax payable 应付联邦社会保险税financial accounting standards board 财务会计准则委员会financial accounting 财务会计financial data 财务数据financial executives 财务经理financial income and expense 财务收益与费用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firm 事务所firm 商行, 企业first-in, fist-out 先进先出fiscal year 财务年度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fluctuate 波动footing 总计, 总额forecast 预测foreign currency 外币foreign exchange gains or losses 汇兑损益, 汇兑利得或损失forward exchange contract 期汇合同forward rate 远期汇率fraction 分数franchise 特许经营权freight collect 货到收运费freight prepaid 运费预付frequency 频繁程度fully diluted earnings per share 每股完全稀释收益额function 职能, 作用functional currency 功能货币fund 资金Ggain（loss）on sale of fixed assets 固定资产出售利得（损失）general journal 普通日记账general partnership 一般合伙globalization 全球化going concern 持续经营goodwill 商誉governmental accounting 政府会计governmental and not-for-profit accounting 政府及非盈利组织会计gross profit method of estimating inventories 估计存货的毛利法gross profit on sales 销货毛利gross sales 销货总额net sales 销货净额guide 指南guideline 方针, 准则Hhardware 硬件haul 拖运historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率holder 持票人holdings 拥有的财产、股份hospital insurance premiums payable 应付医疗保险费human resources accounting 人力资源会计Iimmune 免受影响的impairment loss 减值损失imprest 预付的, 定额预付的, 定额备用的in addition to 除……外in contrast to 与此对比, 与此相反in order to 为了, 借以in place of 代替in sequence 按顺序, 依次in short 简言之, 总之in the final analysis 归根到底, 总之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 quote 间接标价individual employee earnings records 雇员个人工薪记录information return 资料申报单information system 信息系统input 投入数额instruction 指令insurance expense 保险费insurance premium 保险费intangible asset 无形资产intangible assets 无形资产intercompany transaction 公司间交易interest allowance 利息补贴interest bearing 计息的interest coverage 利息保障范围interest expense 利息费用interest income 利息收益interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查intermediate 中间的, 居间的internal auditing 内部审计internal control 内部控制international accounting 国际会计inventory turnover 存货周转率investing activities 投资活动investor 投资者invoice register 发票登记薄involve（in）使卷入IOU 借据irregularity 不正当行为issued stock 已发行股本Jjournal 日记账journalize 做分录Kkey-driven equipment 键盘式装置设备Llast-in, first-out 后进新出leasehold 租赁权ledger 分类账legal jurisdiction 法定管辖范围legal restrictions 法律约束liability 负债liability 负债limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力, 清偿能力list of checks 支票目录local 地方logic 逻辑判断的logically 合乎逻辑地, 理所当然地long-term asset 长期资产loss from doubtful accounts 疑账损失, 呆帐损失loss from uncollectible accounts 坏账损失lubrication 加润滑油Mmaintenance 维修majority investor 多数股权投资者, 控股投资者majority 多数股权majority-owned company 被控股公司maker 出票人make-up 标价managerial accounting 管理会计manual filing 手工归档manufacturer's identification 制造厂商鉴定书margin of safety 安全边际marital status 婚姻状况market value 市场价值marketable securities 上市证券, 有价证券maturity date 到期日measuring unit 计量单位meet 如期偿付merchandising company 商业公司minor parts 次要零件minority interest 少数股权, 少数股东权益minority 少数股权misappropriation 挪用miscellaneous expense 杂项费用mix 品种构成model number 型号modern business 现代企业monetary assets and liabilities 货币性资产与负债monetary-nonmonetary method 货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司Nnatural assets 天然资产necessitate 使成为必须negative goodwill 负商誉negotiable 可流通的neither nor 既不又不net income 净收益net loss 净亏损net purchases 购货净额nominal interest rate 名义利率nongovernment body 非政府机构normal balance 正常余额normal operating cycle 正常经营周期normal rate of return 正常盈利率notes payable 应付票据notes receivable discounted 贴现应收票据notification 通知NSF（not sufficient funds）存款不足numerator 分子Oobjectivity 客观性obligation 义务, 债务obsolescence 陈旧, 过时office salaries expense 办事人员薪金on demand （票据）即期（支付）one-transaction perspective 单项交易观点, 单一交易观点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operational efficiency 经营效率opinion No.17 第17号意见书opposite 在……的对面organization cost 开办费original cost 原始成本other than 除……外, 除了outlay 支出outstanding check 未兑付支票outstanding stock 外发股本, 为股东持有的股本outstanding 未兑付的overdraft 透支overdrew 透支overtime pay 加班工资owner' equity 业主权益Ppaid-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paper tape output 纸带输出par value 面值parent 母公司participating stock 参与分配的优先股partnership 合伙passive investment 被动投资patent 专利权pay attention to 注意pay envelope 工薪袋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payroll 工薪perforate 穿孔于performance report 业绩报告performance 工作成绩, 业绩performance 经营业绩periodic inventory system 定期盘存制peripheral equipment 边缘设备perishable 易腐坏的perpetual inventory system 永续盘存制petty cash 零用现金physical inventory counts 实物盘点physical protection 实物保护pipeline 管道plant and equipment 厂场设备plausible 看来有理由的pledge 保证, 抵押pluged figure 轧算金额pooling of interest method 权益结合法, 权益入股法portray 描述, 描绘post 过账, 誊账post-closing trial balance 结帐后试算表postdated check 远期支票posting reference 过账备查, 过账记号potential 潜力, 潜能potential 潜在的, 可能的pound sterling 英镑preferable 更可取的preferred dividend coverage 优先股股利保障范围preferred stock 优先股premium 溢价premium 溢价, 升水prepaid insurance 预付保险费prescribed managerial policies 规定的管理方针price lists 价目表price-earning ratio 每股市价与收益比率, 市盈率primary earnings per share 每股原先收益额principal 主要的private accounting 私人企业会计proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力programming 程序编制promise 订约, 允诺promissory note 本票, 期票property tax payable 应付财产税property 动产prospective 预期的, 未来的protest fee 拒付证书费public accounting firms 会计师事务所public accounting 公众会计, 注册会计师业务public utility 公用事业publisher 出版商punched card 穿孔卡purchase invoice 购货发票purchase method 购买法, 购并法purchase order 订货单purchase order 订货单, 订购单purchase requisition 请购单purchases discounts 购货折扣purchases journals 购买日记账purchases returns and allowances 购货退让及折扣purchasing department 购货部门Qquick ratio 速动比率quotation 行情表quote 报价Rrate of return on common stockholders' equity 普通股股东权益收益率rate of return 报酬率, 盈利率, 收益率rates of inflation 通货膨胀率rather than 而不是realizable 可实现的realty agency 房地产经纪人receiving department 收货部门receiving report 收货报告receiving report 收货报告, 收货单recognized value 确认价值recommend 推荐, 介绍reconciliation method 调节法records of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率relate to 与……有关rent expense 租赁费, 租金reorder points 再订货点replace 取代replenishment 补充reporting currency 报告货币residual 剩余的resource 资源, 资财result 结果, 成果retail businesses 零售商店retail price 零售价格retained earnings 留存收益, 保留盈利retrieval 追溯return on sales 销售收益率returned item 退回项目revenue 收入reversing entry 转回分录rule of thumb 拇指法则, 经验规律running balance 逐笔结记余额Ssalary allowance 薪金补贴sales discounts 销货折扣sales invoice 销货发票sales journal 销货日记账sales on credit terms 赊销sales returns and allowances 销售退回及折让sales salaries expense 销货人员薪金salvage value 残值savings bonds deductions payable 应付购买储蓄债券扣款savings 节约scheme 方案, 计划scrutiny 仔细检查secured bonds 有担保债券security/stock exchange 证券交易所segregate 分开segregation 分开selling expenses 销货费用semiannually 半年地serial number 顺序编号service charge 服务费service enterprise 服务业企业sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金site 地基social accounting 社会会计software 软件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spectrum 范围spot rate 即期汇率stampings 冲压件standard 准则state corporation law 州公司法state 州stated value 设定价值statement of cash flows 现金流量表statement of cash flows 现金流量表statement of financial accounting standards 财务会计准则公告statement of owners' equity 业主权益表statement of owners'equity 业主权益表stock dividend to be issued 待发行股票股利stock dividend 股票股利stock options 股票期权stock warrants 认股权stock 存货stockholder 股东stock-option 股票期权storage tank 储存罐storage 存储store fixtures 店面装置store 仓库straight-line method 直线法strta 层, 级style-affected 受式样影响的subdivision 分支submit 提交subscription 预订subsidiary company 子公司subsidiary ledger 辅助分类账, 明细分类账subsidiary 子公司subtract 减去sum-of-the-year's-digits method 年数总和法sundry items 其他项目supersede 代替, 取代supplies' catalogs 供应商商品目录supplies expense 物料用品费supplies on hand 在用物料surface paving 铺筑的路面surplus 顺差susceptible 易受影响的Ttax accounting 税务会计tax returns 纳税申报单temporal method 时态法, 时间量度法temporary account 暂时性帐户, 过渡性账户temporary accounts 暂时性账户throughout 贯穿trade payable 应付账款trade receivable 应收账款trademark 商标, 商标权transaction 交易, 会计事项transcribe 抄录transfer 转移transferability 可转移性translation gains and losses 折算损益, 折算利得与损失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 试算平衡表, 试算表two-column account 两栏式账户two-transactions perspective 两项交易观点Uuncollectible accounts expense 坏账费用undistributed earnings 未分配收益, 未分配盈利uniform limited partnership act 统一有限合伙法uniform 一致的, 均匀的units-of-production method 产量法upkeep 维护, 保养utilities expense 公共事业费Vvendor 卖主verification 验证voluntary 自愿的voting share 有表决权股份voucher register 应付凭单登记簿voucher system 应付凭单制Wwage-bracket table 工资-税级表warrant 使有理由wear 磨损weighted average 加权平均withdraw 提取withhold 预扣withholding allowance 预扣折让without recourse 无追索权working capital 营运资本worksheet 工作底表, 工作底稿按汉字顺序Amargin of safety 安全边际chronological 按时间顺序的in sequence 按顺序, 依次Bentend 把数字转入另一栏, 算出……的总金额copyrights 版权office salaries expense 办事人员薪金semiannually 半年地custodianship 保管工作insurance premium 保险费insurance expense 保险费assure 保证pledge 保证, 抵押rate of return 报酬率, 盈利率, 收益率reporting currency 报告货币quote 报价allowance method 备抵法allowance for uncollectible accounts 备抵坏账endorsement 背书endorse 背书endorser 背书人passive investment 被动投资majority-owned company 被控股公司promissory note 本票, 期票peripheral equipment 边缘设备liquidity 变现能力, 清偿能力make-up 标价denominate 标价, 表述acquire 并购fluctuate 波动replenishment 补充estate 不动产irregularity 不正当行为bookkeeping machine 簿记机Cfinancial statement（report）财务报表（报告）financial report 财务报告financial accounting 财务会计statement of financial accounting standards 财务会计准则公告financial accounting standards board 财务会计准则委员会financial executives 财务经理fiscal year 财务年度financial strength 财务实力financial income and expense 财务收益与费用financial data 财务数据financial position 财务状况confer 参见engage in 参与participating stock 参与分配的优先股salvage value 残值store 仓库strta 层, 级error correction 差错订正units-of-production method 产量法sinking fund 偿债基金plant and equipment 厂场设备transcribe 抄录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obsolescence 陈旧, 过时competent personnel 称职的人员cost-to-retail price percentage 成本对零售价比率cost method 成本法cost accounting 成本会计cost structure 成本结构flow of costs 成本流动cost-benefit data 成本-效益数据programming 程序编制holder 持票人bearer 持票人going concern 持续经营stampings 冲压件financing activities 筹资活动, 理财活动publisher 出版商maker 出票人in addition to 除……外other than 除……外, 除了storage tank 储存罐dispose 处置, 清理punched card 穿孔卡perforate 穿孔于minor parts 次要零件storage 存储stock 存货inventory turnover 存货周转率NSF（not sufficient funds）存款不足continuity of existence 存在的连续性Dcode letter 代号字母in place of 代替factor 代替supersede 代替, 取代credit 贷记stock dividend to be issued 待发行股票股利one-transaction perspective 单项交易观点, 单一交易观点maturity date 到期日equivalent 等同的, 等同物, 当量elimination 抵消, 消除mortgage 抵押local 地方site 地基earthquake 地震deferred credit 递延货项deferrals 递延项目opinion No.17 第17号意见书enter contract 缔结契约electronic data processing system 电子数据处理系统store fixtures 店面装置purchase order 订货单purchase order 订货单, 订购单department stores 订货商店promise 订约, 允诺periodic inventory system 定期盘存制director 董事会board of directors 董事会property 动产sole proprietorship 独资short-term liquidity 短期偿债能力contra account 对抵账户, 对销账户consideration 对家, 报酬majority 多数股权majority investor 多数股权投资者, 控股投资者diverse 多种多样的E authorized stock 额定股本rather than 而不是invoice register 发票登记薄Fdetect 发现, 察觉F.O.B shipping point 发运地（站）交货legal jurisdiction 法定管辖范围legal restrictions 法律约束court decree 法庭判决spectrum 范围scheme 方案, 计划guideline 方针, 准则realty agency 房地产经纪人extraordinary items 非常项目nongovernment body 非政府机构expense 费用appropriation 分拨division of labor 分工segregation 分开segregate 分开ledger 分类账classification and sorting 分类整理denominator 分母assignment of responsibility 分派责任apportion 分配, 摊配sharing agreement 分配协议fraction 分数subdivision 分支numerator 分子service charge 服务费service enterprise 服务业企业subsidiary ledger 辅助分类账, 明细分类账auxiliary equipment 辅助设备cash on delivery 付款提货negative goodwill 负商誉liability 负债liability 负债double-entry bookkeeping system 复式记账法, 复式记账系统complexity 复杂性complex capital structure 复杂资本结构Gbetterment 改良concept 概念preferable 更可取的payroll 工薪pay envelope 工薪袋payroll register 工薪登记表payroll accounting 工薪会计payroll tax 工薪税pay period 工薪支付期wage-bracket table 工资-税级表performance 工作成绩, 业绩worksheet 工作底表, 工作底稿utilities expense 公共事业费accounting principle 公认会计原则corporation acquisition 公司并购, 公司收购intercompany transaction 公司间交易public utility 公用事业public accounting 公众会计, 注册会计师业务functional currency 功能货币supplies' catalogs 供应商商品目录purchasing department 购货部门purchase invoice 购货发票net purchases 购货净额purchases returns and allowances 购货退让及折扣transportation in 购货运费purchases discounts 购货折扣purchase method 购买法, 购并法purchases journals 购买日记账gross profit method of estimating inventories 估计存货的毛利法capital stock 股本stockholder 股东corporation 股份有限公司stock dividend 股票股利stock-option 股票期权stock options 股票期权fixed assets 固定资产gain（loss）on sale of fixed assets 固定资产出售利得（损失）customer 顾客consultant 顾问individual employee earnings records 雇员个人工薪记录affiliated company 关联公司pipeline 管道administrative expense 管理费用managerial accounting 管理会计administrative control 管理控制throughout 贯穿customary matters 惯常业务convention 惯例extensive 广泛的advertising expense 广告费in the final analysis 归根到底, 总之prescribed managerial policies 规定的管理方针international accounting 国际会计elapse 过去post 过账, 誊账posting reference 过账备查, 过账记号Hfeasible 行得通的quotation 行情表consolidate 合并logically 合乎逻辑地, 理所当然地partnership 合伙aggregate 合计的last-in, first-out 后进新出uncollectible accounts expense 坏账费用bad debts expense 坏账费用loss from uncollectible accounts 坏账损失environmental accounting 环境会计foreign exchange gains or losses 汇兑损益, 汇兑利得或损失exchange rate 汇率money order 汇票draft 汇票marital status 婚姻状况contingent liability 或有负债monetary-nonmonetary method 货币性与非货币性项目法monetary assets and liabilities 货币性资产与负债freight collect 货到收运费credit memo 货项通知单, 货记通知单K（会计……）accounting 会计, 会计学committee on accounting procedure 会计程序委员会accounting equation 会计等式, 会计平衡式, 会计方程式accounting process 会计过程, 会计处理方法accounting activity 会计活动accounting control 会计控制accounting period 会计期间accountant 会计人员public accounting firms 会计师事务所accounting cycle 会计循环accounting principles board 会计原则委员会accounting principle board 会计原则委员会accountability 会计责任accounting entity 会计主体Jagency 机构, 经理人on demand （票据）即期（支付）spot rate 即期汇率design 计划, 设计, 意图, 打算measuring unit 计量单位calculator 计算器interest bearing 计息的neither nor 既不又不overtime pay 加班工资adding machine 加法机weighted average 加权平均lubrication 加润滑油accelerated depreciation method 加速折旧法assumption 假设price lists 价目表contend 坚决主张indirect quote 间接标价subtract 减去impairment loss 减值损失simple capital structure 简单资本结构in short 简言之, 总之constructed assets 建造资产key-driven equipment 键盘式装置设备transaction 交易, 会计事项access 接近bring……to light 揭露savings 节约result 结果, 成果clear 结清, 结算, 交换票据closing procedure 结帐程序post-closing trial balance 结帐后试算表debit 借机IOU 借据debit memo 借项通知单operation 经营, 操作operating results 经营成果operating activities 经营活动, 营业活动operational efficiency 经营效率performance 经营业绩net loss 净亏损net income 净收益dishonor 拒付protest fee 拒付证书费specific identification 具体辨认decision making 决策Korganization cost 开办费draw up 开立（票据等）expenditure 开支, 花费plausible 看来有理由的comparable 可比的, 类似的cost of goods available for sale 可供销售的商品成本alternative 可供选择的negotiable 可流通的realizable 可实现的convertible preferred stock 可转换优先股convertible debt 可转换债券transferability 可转移性objectivity 客观性control account 控制账户, 统驭账户, 统制账户treasury stock 库存股本, 库存股份multinational company 跨国公司Lfamily 类属accumulate 累积cumulative balance 累计余额accumulated depreciation 累计折旧historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率interest coverage 利息保障范围interest allowance 利息补贴interest expense 利息费用interest income 利息收益by means of 利用, 依靠, 通过federal 联邦federal 联邦的federal insurance contributions act 联邦社会保险税法affiliated group 联营集团two-column account 两栏式账户two-transactions perspective 两项交易观点enumerate 列举retail price 零售价格retail businesses 零售商店petty cash 零用现金retained earnings 留存收益, 保留盈利current ratio 流动比率current liability 流动负债current-noncurrent method 流动与非流动项目法current asset 流动资产logic 逻辑判断的discharge 履行, 清偿attorneys' fees 律师事务费Mvendor 卖主expire 满期, 耗尽, 失效dividend yield 每股股利与每股市价比率, 股利获取dividend payout ratio 每股股利与收益比率, 股利支付率price-earning ratio 每股市价与收益比率, 市盈率earning per share 每股收益额fully diluted earnings per share 每股完全稀释收益额primary earnings per share 每股原先收益额annually 每年地american institute of certified public accountants 美国注册会计师协会immune 免受影响的par value 面值face value 面值excess of par value over amount paid 面值超过缴入资本的部分portray 描述, 描绘nominal interest rate 名义利率wear 磨损parent 母公司rule of thumb 拇指法则, 经验规律F.O.B destination 目的地交货, 到达站交货Ntax returns 纳税申报单internal control 内部控制internal auditing 内部审计draw （up）拟好, 编好deficits 逆差annual interest rate 年利率sum-of-the-year's-digits method 年数总和法misappropriation 挪用Papprove 批准face value 票面价值frequency 频繁程度mix 品种构成balance sheet 平衡表, 资产负债表average exchange rate 平均汇率average collection period 平均收帐期evaluate 评价surface paving 铺筑的路面common stock 普通股rate of return on common stockholders' equity 普通股股东权益收益率earnings per share of common stock 普通股每股收益额general journal 普通日记账Qbeginning inventory 期初存货forward exchange contract 期汇合同ending inventory 期末存货closing rate 期末汇率sundry items 其他项目business venture 企业correction of prior period inventory error 前期盘存差错订正potential 潜力, 潜能potential 潜在的, 可能的cuttings 切削件disposition data 清理数据liquidation value 清算价值purchase requisition 请购单replace 取代acquisition 取得expedient 权宜的做法equity ratio 权益比率equity method 权益法pooling of interest method 权益结合法, 权益入股法accrual basis 权责发生制globalization 全球化recognized value 确认价值R human resources accounting 人力资源会计stock warrants 认股权journal 日记账calendar-year 日历年度aspect 容貌, 样式, 表现形式meet 如期偿付software 软件S brand 商标trademark 商标, 商标权firm 商行, 企业flow of goods 商品流动merchandising company 商业公司goodwill 商誉marketable securities 上市证券, 有价证券minority 少数股权minority interest 少数股权, 少数股东权益sales on credit terms 赊销credit term 赊账条件stated value 设定价值design cost 设计成本social accounting 社会会计auditing 审计auditor 审计员productivity ratio 生产能力比率residual 剩余的temporal method 时态法, 时间量度法proceeds 实得收入effective interest method 实际利息法physical protection 实物保护physical inventory counts 实物盘点necessitate 使成为必须involve（in）使卷入warrant 使有理由market value 市场价值casualty loss 事故损失。

会计知识点英语词汇会计是一门关于财务信息的录入、分类、汇总和分析的学科。

在学习会计的过程中，了解和掌握一些重要的会计术语和概念是非常重要的。

以下是一些常用的。

1. Assets（资产）Assets refer to the resources or economic benefits owned or controlled by a company. This includes cash, accounts receivable, inventory, buildings, and equipment.2. Liabilities（负债）Liabilities refer to the financial obligations or debts owed by a company to external parties. This includes loans, accounts payable, and accrued expenses.3. Equity（所有者权益）Equity represents the ownership interest in a company. It is calculated as the difference between assets and liabilities. Equity can be further divided into contributed capital and retained earnings.4. Revenue（收入）Revenue refers to the inflow of economic benefits resulting from the ordinary activities of a company. Thisincludes sales revenue, service revenue, and interest income.5. Expenses（费用）Expenses refer to the outflow of economic benefits incurred by a company in order to generate revenue. This includes salaries, rent, utilities, and advertising expenses.6. Accounts Payable（应付账款）Accounts payable are amounts owed by a company to its suppliers or vendors for goods or services received on credit.7. Accounts Receivable（应收账款）Accounts receivable are amounts owed to a company for goods or services provided to customers on credit.8. Depreciation（折旧）Depreciation is the systematic allocation of the cost of a long-term asset over its useful life. It reflects the wear and tear or obsolescence of the asset.9. Inventory（库存）Inventory refers to the goods held by a company for sale or production. It includes raw materials, work-in-progress, and finished goods.10. Cash Flow（现金流量）Cash flow refers to the movement of cash in and out of a company. It can be classified into operating, investing, and financing activities.11. Profit Margin（利润率）Profit margin is a measure of a company's profitability. It is calculated by dividing net income by revenue. It indicates how much profit a company generates for each dollar of sales.12. Balance Sheet（资产负债表）A balance sheet is a financial statement that shows a company's assets, liabilities, and equity at a specific point in time. It provides a snapshot of a company's financial position.13. Income Statement（利润表）An income statement is a financial statement that shows a company's revenues, expenses, and net income over aspecific period. It provides information on a company's profitability.14. Cash Basis Accounting（现金基础会计）Cash basis accounting is a method of recognizing revenue and expenses when cash is received or paid. It does not take into account when revenue is earned or expenses are incurred.15. Accrual Basis Accounting（权责发生制会计）Accrual basis accounting is a method of recording revenue and expenses when they are earned or incurred, regardless of when cash is received or paid.以上是一些常用的。

会计词汇英语以下是一些常见的会计词汇的英语：1. Accounting 会计2. Accountant 会计师3. Accounting Principles 会计准则4. Balance Sheet 资产负债表5. Income Statement 利润表6. Statement of Cash Flows 现金流量表7. Asset 资产8. Liability 负债9. Owner's Equity 所有者权益10. Revenue 收入11. Expense 费用12. Profit 利润13. Depreciation 折旧14. Amortization 摊销15. Accruals 应计制16. Cash Basis of Accounting 收付实现制17. Adjustment of Accounts 账务调整18. Audit 审计19. Auditor 审计师20. Audit Report 审计报告21. Internal Audit 内部审计22. External Audit 外审23. Consolidated Financial Statements 合并财务报表24. Stockholder 股东25. Dividend 股息26. Capital Stock 股本27. Additional Paid-in Capital 实收资本公积28. Retained Earnings 留存收益29. Cost of Goods Sold 产品销售成本30. Inventory 存货31. Fixed Asset 固定资产32. Current Asset 流动资产33. Current Liability 流动负债34. Long-term Liability 长期负债35. Sales 销售额36. Cost of Sales 销售成本37. Expenses 开销，费用38. Net Profit/Loss 净利润/亏损39. Accounts Payable 应付款项40. Accounts Receivable 应收款项41. Notes Payable 应付款项/应付票据42. Notes Receivable 应收款项/应收票据43. Accrued Expenses 应计费用/预提费用44. Accrued Revenue 应计收入/预提收入45. Deposits in Advance 预付款项46. Prepaid Expenses/Prepaid Rent 预付费用/预付租金。

会计英语词汇会计英语词汇大全会计专业英语是会计专业人员职业发展的必要工具。

学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。

下面是yjbys小编为大家带来的会计英语词汇大全的知识，欢迎阅读。

会计英语词汇大全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 flows1、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.财务部 Finance & Accounting产品供应 Product Supply，例如产品调度员叫P S Planner2、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Manager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 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent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 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees总监Director总会计师 Finance Controller高级 Senior 如高级经理为Senior Manager 营业费用 Operating expenses代销手续费 Consignment commission charge 运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost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股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves委托贷款 Entrust loans本金 Principal利息 Interest减值准备 Depreciation reserves固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement累计折旧 Accumulated depreciation固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资 Project goods and material专用材料 Special-purpose material专用设备 Special-purpose equipment预付大型设备款 Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income待处理财产损溢 Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability短期借款 Short-term borrowing应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应付账款 Account payable预收账款 Deposit received代销商品款 Proxy sale goods revenue应付工资 Accrued wages应付福利费 Accrued welfarism应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and building citiespayable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance其他负债 Other liabilities待转资产价值 Pending changerover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 Premium on bonds债券折价 Discount on bonds应计利息 Accrued interest长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock已归还投资 Investment Returned公积资本公积 Capital reserve资本(或股本)溢价 Cpital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donate reserve股权投资准备 Stock right investment reserves拨款转入 Allocate sums changeover in外币资本折算差额 Foreign currency capital其他资本公积 Other capital reserve盈余公积 Surplus reserves法定盈余公积 Legal surplus任意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Enterprise expension fund利润归还投资 Profits capitalizad on return of investment利润 Profits本年利润 Current year profits利润分配 Profit distribution其他转入 Other chengeover in提取法定盈余公积 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansion 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus andwelfare fund利润归还投资 Profits capitalizad on return of investment应付优先股股利 Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利 Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润 Undistributed profit四、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent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 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay所得税 Income tax以前年度损益调整 Prior year income adjustment。

会计笔记英语知识点大全会计是一门重要的商科学科，会计笔记是会计学习中的重要组成部分。

在学习会计的过程中，掌握会计笔记的英语知识点对于提高学习效果和职业发展都有很大帮助。

本文将为您介绍会计笔记英语知识点的大全，希望对广大会计从业人员和学生有所帮助。

一、基本会计概念的英语表达1. 会计 (Accounting)会计是一门记录、分类和分析财务信息的学科。

2. 账户 (Account)账户是用于记录和汇总相关财务信息的记录单元。

3. 资产 (Asset)资产是企业所拥有的可预期经济利益。

4. 负债 (Liability)负债是企业所欠他人的债务。

5. 所有者权益 (Equity)所有者权益是企业所拥有的资产减去负债后所剩余的权益。

6. 收入 (Revenue)收入是企业在销售商品或提供服务时所获得的经济利益。

7. 支出 (Expense)支出是企业为取得收入而发生的或与经营业务有关的费用。

二、会计科目的英语表达1. 资产科目 (Asset Accounts)资产科目包括现金、应收账款、存货、固定资产等。

2. 负债科目 (Liability Accounts)负债科目包括应付账款、长期负债等。

3. 所有者权益科目 (Equity Accounts)所有者权益科目包括股东投资、净利润等。

4. 收入科目 (Revenue Accounts)收入科目包括销售收入、服务收入等。

5. 支出科目 (Expense Accounts)支出科目包括工资支出、租金支出等。

三、会计凭证的英语表达1. 借方 (Debit)借方是会计凭证上记载“增加”或“支出”的一方。

2. 贷方 (Credit)贷方是会计凭证上记载“减少”或“收入”的一方。

3. 手工记账 (Manual Accounting)手工记账是指使用纸质或电子表格进行会计凭证录入的操作。

4. 自动记账 (Automated Accounting)自动记账是指使用会计软件或系统进行会计凭证录入的操作。

会计英文常用词汇引言在全球化的时代，掌握英语已经成为一项必备技能。

对于从事会计工作的人来说，熟悉会计英文常用词汇更是必不可少的。

本文将为您介绍一些常见的会计英文词汇，以帮助您更好地进行会计工作。

1. 会计基础•Accounting: 会计•Bookkeeping: 簿记•Assets: 资产•Liabilities: 负债•Equity: 权益•Income: 收入•Expenses: 费用•Ledger: 分类账•Balance sheet: 资产负债表•Income statement: 损益表•Cash flow statement: 现金流量表•Trial balance: 试算表•Double-entry accounting: 复式记账2. 账户类型•Cash: 现金•Accounts receivable: 应收账款•Accounts payable: 应付账款•Inventory: 存货•Fixed assets: 固定资产•Intangible assets: 无形资产•Equity or Owner’s equity: 所有者权益•Retned earnings: 留存收益•Revenue: 收益•Expense: 费用•Cost of goods sold: 销售成本3. 交易和记录•Journal entry: 日志记录•Debit: 借方•Credit: 贷方•General ledger: 总分类账•Accounts receivable ledger: 应收账款分类账•Accounts payable ledger: 应付账款分类账•Cash disbursements journal: 现金支付日记账•Cash receipts journal: 现金收款日记账•Sales journal: 销售日记账•Purchase journal: 采购日记账•General journal: 总记账簿•Posting: 记账•Trial balance: 试算表4. 税务相关•Tax: 税收•Income tax: 所得税•Sales tax: 销售税•Value-added tax (VAT): 增值税•Tax return: 纳税申报表•Tax deduction: 税务减免•Tax evasion: 逃税•Tax audit: 税务审计•Taxable income: 应纳税所得额5. 财务报告•Financial statement: 财务报表•Balance sheet: 资产负债表•Income statement: 损益表•Cash flow statement: 现金流量表•Statement of retned earnings: 公积金变动表•Financial ratios: 财务比率•Profit margin: 利润率•Return on investment (ROI): 投资回报率•Earnings per share (EPS): 每股收益•Interest coverage ratio: 利息偿付倍数结论以上是一些最常用的会计英文词汇，掌握这些词汇将有助于您更好地理解和运用英语进行会计工作。