Accounting terms
会计术语
Accounting; account; accountant; CPA, CMA, CIA, CB, CFE; financial accounting; managerial accounting; auditor; internal control; financial management; bookkeeping recordkeeping;
会计;账户;会计师;注册会计师,注册管理会计师,注册内部审计师,注册簿记员,注册舞弊检查员;财务会计,管理会计,审计员,内部控制;财务管理;记账；记录;
R&D, Research & Development; HR Human Resource; distribution; logistics; marketing; Not-for-profit organization; shareholder; stakeholder; lender; creditor; debtors; supplier; customer; regulator; legislator; board of director; broker; mortgage; wholesaler, retailer; merchandiser; manufacturer; services; consignor; consignee; Entrepreneur, entrepreneurship; sole proprietorship; partnership; corporation; common stock or ordinary share; preferred stock or preference share; corporate governance system; limited company; SOE：state-owned enterprise; SME：small and medium sized enterprise;
研发、研发、人力资源;分配；物流;销售;非营利组织;股东;利益相关者;出借人;债权人,债务人;供应商;客户;监管;立法;董事会;代理;抵押贷款;批发商、零售商,推销商,制造商,服务,发货人,收货人,企业家,企业家能力;个人独资,合伙企业;企业;普通股或普通股,优先股或优先股;公司治理系统;有限公司；国有企业,中小企业,
Financial statement; financial report; footnotes to financial statement; interim financial statement; annual, semiannually, quarterly, monthly financial statement; balance sheet; income statement; cash flow statement; statement of owner’s equity; cla ssified financial statement; pro forma financial statements; unadjusted trial balance; adjusted trial balance; post-closing trial balance; book; journal; ledger; general journal; specific journal; general ledger; subsidiary ledger; chart of accounts; double-entry accounting; working papers; work sheet;
财务报表、财务报告、财务报表附注;中期财务报表,年度,每半年、季度、月度财务报表,资产负债表,损益表,现金流量表,所有者权益表;财务报表分类;形式上的财务报表;调整前试算表,调整后试算表,结帐后试算表;账簿;日记账;分类账;一般日记账;特定日记账,总账、明细分类帐;会计科目表;复式会计;工作底稿;工作表;
Accounting ethics; accounting fraud, scandal; bogus accounting report; accounting oversight; stringent internal control; accounting principle, assumption, and standard; social responsibility; FASB, GAAP, SEC, IASB, IFRS; general principle, specific principles; cash basis accounting; accrual basis accounting; cost principle; revenue reorganization principle; matching principle; materiality constraint (cost-to-benefit constraint); full disclosure principle; going-concern assumption; monetary unit assumption; time period assumption (periodicity assumption) ; business entity assumption; consistency concept; conservatism constraint; lower of cost or market; LIFO conformity rule;
会计道德;会计欺诈，丑闻,虚假的会计报告;会计监督;严格的内部控制,会计原则,假设,和标准;社会责任;财务会计准则委员会,公认会计准则,证券交易委员会,国际会计准则委员会,国际财务报告准则;一般原则,具体原则;收付实现制;权责发生制会计;成本原则;收入确认原则,配比原则;物质性约束(效益成本约束);全面披露原则,持续经营假设;货币计量假设;会计分期假设(周期性假设);会计主体假设;一致性概念;保守主义约束;降低成本或市场;后进先出一致性规则;
Accounting cycle; operating cycle; accounting documents; source documents; sales tickets; checks; purchase orders; bills; invoice; cash register; money and any medium of exchange; deposit; money orders; promissory note; written promise; Asset; tangible asset; intangible asset; liability; owner’s equity; revenue; expense; profit; current asset; non-current asset; fixed asset; plant and equipment; cash discount; cost of goods sold; credit memorandum; credit period; credit terms; debit memorandum; discount period; EOM (end of month); FOB
shipping point; FOB destination; general and administrative expenses; gross margin; inventory; list price; multiple-step income statement; periodic inventory system; perpetual inventory system; purchase return and allowance; shrinkage; supplementary records; trade discount; damage and loss in transit; transportation-in，transportation-out; itemized cost; physical count; deterioration;
会计循环;营业周期;会计凭证;原始凭证;销售票据,检查,采购订单,账单;发票;收银台;金钱和任何交换的媒介,存款,汇票,本票,书面承诺;资产,有形资产,无形资产,负债,所有者权益,收入,费用,利润,流动资产、非流动资产、固定资产、厂房和设备,现金折扣,销货成本;信用证;信贷时期,信贷条件;借项通知单;折扣期间，月末;寄发地交货,目的地交货;一般及行政费用,毛利;存货;定价;多级损益表;定期盘存制;永续盘存制;回购和津贴;损失;补充记录;商业折扣,伤亡和损失在运输过程中,运入运费，运出运费;会计成本;实物盘点;衰退;
T-account; contra account; permanent accounts; temporary accounts; transaction and event; what-if or proposed transaction; liquidation; net income or loss; Income Summary; sale on credit, sale on account; receivables; payables; capital; supplies; notes payable; accumulated depreciation; straight-line depreciation; reduced balance depreciation; withdrawal; deferral; accruals; deferred expenses or revenues; accrued expenses or revenues; working capital; beginning balance; ending balance, end-of-period balance; normal balance; opposite normal balance; short-term, long-term; point of time, period of time; prior period; fiscal year, 12 consecutive months or 52 weeks; calendar year; natural business year; closing entries; prepaid account; premium; journal entry; year-end adjusting entry; posting reference column; unearned revenue;
丁字式帐户;抵销帐户;永久账户;临时账户,交易和事件,提出假设或事务;清算;净利润或损失;收益汇总;赊销,赊销;应收,应付款;资本;物料;应付票据,累计折旧;直线折旧,余额递减折旧;撤资;延迟;权责发生额;递延费用或收入;应计费用或收入,营运资本,期初余额,期末余额,期末余额;正常平衡;相反的正常平衡,短期、长期,时点,时期,前期;财政年度,连续12个月或52周,历年;自然年;结帐分录;预付帐户;溢价;日记账分录,年终调整分录;过账备查账,预收收入;
business decision; lending decision; investment; return; financing; cost of capital; dividend; bonus; principal amount; interest rate; book value; historical value; residual value; salvage value; amount; Pro rata basis; gift card; gift certificate; coupon; premium; salary; wage; pension; welfare; interest; vacation, vocation; carton, cartoon; patent; trademarks; copyrights; franchise; goodwill; licensing agreement; inflation; deflation; goods in transit; goods on consignment; goods damaged or obsolete (deteriorate) ; goods work-in-progress; incidental cost; inventory costing method; physical flow of goods and cost flow of inventory; cost in or out of inventory; specific identification; First-in, First-out; Last-in, First-out; Weighted average;
商业决策;贷款决策;投资;回报;融资;资本成本;股息,红利,本金;利率;账面价值;历史价值;残值;残值;数量;按比例;礼品卡;礼券,礼券,奖金;工资,工资,养老金;福利;利息;假期,假期,纸箱,卡通,专利,商标,版权,特许经营;商誉;许可协议;通货膨胀,通货紧缩,货物在运输途中,货物托运;货物损坏或过时(恶化),货物在制品;杂项费用,存货成本核算方法;商品实质流程和存货成本流;成本或库存,具体识别;先进,先进先出,后进先出,加权平均,,
identify; record; classify; communicate; analyze; interpret; prepare financial statement (trial balance); present; manipulate; disclose; withdraw; own; owe; yield; prescribe; summarize; journalize; post; credit; debit; understate; overstate; adjust; defer; subtract; add; multiply; divide; transfer; update; come due; smooth out changes in cost; match cost with revenue;
识别、记录、分类;沟通;分析;解释;准备财务报表(试);现在,操纵;披露;撤资;自己所有的;欠;产量;规定;总结;记日记账;宣布;贷方;借方;低估;高估;调整;推迟;减少;增加;乘;分化;转移;更新;到期;平滑变化成本;成本与收入匹配;
Financial management terms
财务管理方面
Part A-Chapter 1
部分一章1
Financial accounting, Managerial accounting, and Financial management
财务会计、管理会计和财务管理
Investment decision, Financing decision, and Dividend decision
投资决策、融资决策和股利决策
Enterprise, company, firm, business, proprietorship, partnership, corporation
企业、公司、公司、企业,独资企业,合伙企业,公司
Listed company or quoted company
上市公司或上市公司
Stock exchange listing regulation
证券交易所上市的监管
Voluntary and Not-for-profit organization, economy, effectiveness and efficiency
自愿和非营利性组织、经济、有效性和效率
Corporate strategy and financial strategy
公司战略和财务战略
Accounting principle, rules, standards, and assumptions
会计原则、规则、标准和假设
Going-concern basis, accounting period, accounting entity, and stable monetary unit assumption 持续经营基础上,会计期间、会计主体和稳定货币单位的假设
Monetary and non-monetary measures
货币和非货币性的措施
Financial statement and Financial report
财务报表和财务报告
Balance sheet or statement of financial position
资产负债表或财务状况的声明
Income statement, Cash flow statement, and Statement of owner’s equity
损益表、现金流量表和所有者权益的声明
Financial objectives or targets
财务目标或目标
Identification and formulation of objectives
识别和制定目标
The welfare of employee, of management, of society
员工的福利,社会的管理
The fulfillment of responsibility towards customers and suppliers
实现对客户和供应商的责任
Shareholders’ wealth maximization
股东财富最大化
Profitability, growth, customer satisfaction
盈利能力、增长、客户满意度
Financial achievement
财务成果
Actual performance and forecast performance
实际性能和预测性能
Disproportionate to true worth
不成比例的真实价值
Drawback, advantage, disadvantage, shortcoming
缺点,优点,缺点,缺点
Agency relationship, goal congruence
代理关系,目标一致
Corporate governance, internal control, and risk management
公司治理、内部控制和风险管理
Reward scheme, performance-related pay, extrinsic and intrinsic rewards
奖励计划,绩效工资,外在和内在的回报
Accountability, good supervision,
问责,监督好,
Remuneration committee, nomination committee, independent non-executive director
薪酬委员会、提名委员会、独立非执行董事
Accountant and Auditor
会计和审计
Shareholder or stockholder, and Stakeholder, creditor and debt holder
股东或股东和利益相关者,债权人和债务持有人
Employees, directors; managers, pensioners, shareholders, debt holders, investors, customers, bankers, suppliers, competitors, government, pressure groups, local and national communities, professional and regulatory bodies
雇员、董事、管理人员、退休人员、股东、债权人、投资者、客户、银行家、供应商、竞争对手、政府、压力团体,地方和全国社区、专业和监管机构
Securities, bond, stock, loan, bank overdraft, saving, debenture, treasury, accounts receivable,
证券,债券,股票,贷款,银行透支,储蓄、债券、财政部、应收帐款、
Working capital, shareholders’ fund or equity
营运资本,股东的基金或股票
Input, output, yield, product, production, productivity,
输入、输出、产量、产品、生产、生产力、
As set, liabilities, owners’ equity, revenue, expense profit
资产、负债、所有者权益、收入、费用利润
Current asset, accounts receivable, inventory
流动资产、应收帐款、库存
Non-current asset, plant and equipment, fixed asset
非流动资产,厂房和设备,固定资产
Volume of investment, risk and return of investment
的投资,投资的风险和回报
Short-term, medium-term, long-term funds, shortfall in fund
短期、中期、长期的基金,基金缺口
Net present value, book value, market value, added value, nominal value and real value 净现值、账面价值、市场价值,附加价值,名义价值和实际价值
Benefit, gain, interest, dividend, earnings, retained earnings, profit retention
利益,收益,利息、股息、获利、留存收益、利润保留
Ordinary share, preference share
普通股、优先股
Business risk and financial risk
商业风险和金融风险
Accounting profit and economic profit
会计利润和经济利润
Manipulation of profit
操纵利润
Capitalization
资本化
Ratio, index, indicator, variables
比率指标,指标变量
Bad debt, depreciation
坏账、折旧
Cost of goods sold
销货成本
Provision for depreciation or anticipated losses
折旧准备或预期的损失
Overhead cost, development cost, and various expenses
间接成本、开发成本和各种费用
Administration or selling and distribution expenses
管理或销售和分销费用
Cum dividend or Ex dividend
带息或除息
Financial analysis, ratio analysis
财务分析中,比率分析
Return on equity, return on investment, asset turnover, gearing level,
股本回报率,投资回报率,资产周转率,杠杆水平,
Profit before and after tax
之前和税后利润
Profit before interest and tax (PBIT)
息税前利润(PBIT)
Gross profit margin and net profit margin
毛利率和净利润率
Return on capital employed (ROCE) or return on investment (ROI)
已投资资本回报(ROCE)或投资回报(ROI)
EPS, earnings per share
每股收益,每股收益
Earnings attributable to ordinary shareholders
业绩归因于普通股东
Profit distributable to ordinary shareholders
普通股东可分配利润
Weighted average number of ordinary shares
加权平均普通股的数量
P/E ratio
市盈率
Dividend per share
每股派息
Dividend yield
股息收益率
Part B-Chapter 2, Chapter 3
一部分B-Chapter 2,第3章
Microeconomics, macroeconomics; policy instrument; economic growth, low inflation, full employment, balance of payment stability; monetary policy, fiscal policy, exchange policy, external trade policy; retail price index (RPI), gross domestic production (GDP); speculation; national income; living standard; subsidies; economies of scale; imperfect competition; acquisition and merger; monopoly; legislation, regulation, deregulation; privatization;
微观经济学,宏观经济学,政策工具;经济增长、低通胀、充分就业,收支稳定;货币政策,财政政策,汇率政策、对外贸易政策;零售价格指数(RPI),国内生产总值(GDP);投机;国民收入,生活水平;补贴;规模经济、不完全竞争、兼并;垄断;立法、监管、放松管制、私有化;
aggregate demand; surplus and deficit; demand and supply; expenditure; saving, borrowing, lending, spending, deposit, loan; raise money; interest rate, exchange rate, rate of return; fixed, floating and managed (dirty) exchange rate; hard currency; intermediate or forward; outsource; market segmentation;
总需求;盈余和赤字;供需;开支;储蓄,借贷,借贷,消费,存款、贷款;筹集资金,利率,汇率,回报率;固定,浮动汇率和管理(脏);硬通货;中间或向前;外包;市场细分;
financial intermediaries or institution; money market, capital market; main market, interbank market; primary market, secondary market; insurance company and pension fund, trust company, venture capital organization; risk pooling; diversified portfolios; mutual fund;
金融中介机构或机构,货币市场、资本市场,主要市场,银行间市场,一级市场、二级市场、保险公司和养老基金,信托公司,风险资本组织;风险池;多元化投资组合,共同基金;
Part C-Chapter 4, Chapter 5
C-Chapter 4部分,第五章
Working capital; cash, raw materials, work in progress, finished goods, accounts receivable, accounts payable, marketable securities;
营运资本;现金,原材料、工作进展,成品,应收账款,应付账款,有价证券;
Cash operating cycle, working capital cycle, trading cycle, cash conversion cycle;
现金营业周期、流动资金循环,交易周期,现金转换周期;
Liquidity ratio; current ratio, quick ratio (acid test ratio, instant ratio), accounts receivable payment period, inventory (accounts payable) turnover, inventory turnover period; over-capitalization, over-trading;
流动比率,流动比率,速动比率(酸性测试比率,即时比率),应收账款的付款期,库存(应付帐款)营业额,存货周转期;over-capitalization,交易;
Economic order quantity, bulk discount, buffer inventory, lead time, re-order level, safety inventory level,
stock-out, just-in-time procurement,
经济订货批量、批量折扣、缓冲库存,交货时间,再订购水平,安全库存水平、库存中断,及时采购、Creditworthiness assessment, factoring, invoice discounting, credit insurance,
信誉评估、保理、发票贴现、信贷保险,
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
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting
私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption
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）
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
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
1．The accounting equation and the balance sheet Accounting 会计 Assets 资产 Balance sheet 资产负债表 Bookkeeping 笔记 Budget 预算表 Capital 资本 Creditor 应付账款 Debtor 应收账款 Equity 股东基金 Horizontal balance sheet 横式资产负债表 Liabilities 负债 V ertical balance sheets 竖式资产负债表 2．The double entry system for assets, liabilities and capital Account 帐户 Credit 借方 Debit 贷方 Double entry bookkeeping 复式笔记 3 The asset of stock Purchases 购
Returns inwards 销货退回 Returns outwards 购货退出 Sales 销货 4 The effect of profit or loss on capital and the double entry system for expenses and revenues Drawings 提取 Expenses 费用 Profit 利润 Revenues 收入 5 Balancing off accounts Balancing the account 平帐 6 The trial balance Trial balance 试算表 7 Trading and profit and loss account: an introduction Gross loss 毛损 Gross profit 毛利润 Net loss 纯损 Net profit 纯利
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
一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。
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
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
管理会计专业术语词汇大全(英文版)
changes. Batch-level activities Activities that are performed each time a batch is produced. Benchmarking An approach that uses best practices as the standard for evaluating activity performance. Best-fitting line The line that fits a set of data points the best in the sense that the sum of the squared deviations of the data points from the line is the smallest. Binding constraints Constraints whose resources are fully utilized. Break-even point The point where total sales revenue equals total costs; the point of zero profits. Activity output The result or product of an activity. Activity output measure The number of times an activity is performed. It is the quantifiable measure of the output. Activity reduction Decreasing the time and resources required by an activity. Activity selection The process of choosing among sets of activities caused by competing strategies. Activity sharing Increasing the efficiency of necessary activities by using economies of scale. Activity volume variance The cost of the actual activity capacity acquired and the capacity that should be used. Activity-based cost (ABC) system A cost system that first traces costs to activities and then traces costs from activities to products. Activity-based costing (ABC) A cost assignment approach that first uses direct and driver tracing to assign costs to activities and then uses drivers to assign costs to cost objects. Activity-based management (ABM) A systemwide, integrated approach that
accounｔｐaｙabｌe 应付帐款 acｃouｎt reｃeivaｂle 应收帐款 accouｎtｏf pａｙmenｔｓ支出表 ａｃcount of receipts收入表 Accｏuntiｎg perｉｏd 会计期间 ａｃcoｕｎting year 或financiaｌyear 会计年度 accountant geｎａraｌ会计主任 accｏｕｎt bａlanｃdｅ结平得帐户 aｃcｏuｎt bill帐单 accｏunt booｋs 帐 accｏunt claｓsｉficatｉon 帐户分类 accｏunｔcuｒrｅnt 往来帐 ａccoｕnt form of ｂａlａncｅｓheet 帐户式资产负债表 ａccoｕnt formｏｆprofiｔａｎｄｌoss statement 帐户式损益表 accouｎt paｙａble应付帐款 ａccｏｕnt rｅceivａｂle 应收帐款 acｃount oｆpayｍentｓ支出表 account of reｃｅｉpｔs收入表 ａccouｎｔtitle帐户名称,会计科目 aｃcounting ｙeaｒ或finａnciaｌyeａr 会计年度 accounts pａｙaｂle lｅdger 应付款分类帐 Accounting pｅriod（会计期间) ａre ｒelａtｅｄｔｏspｅcｉｆic time periｏds ，typｉcaｌly onｅｙｅａr(通常就是一年） 资产负债表：baｌanｃe sheet 可以不大写b 利润表: ineｓtateｍｅnts (or sｔatements ｏf ｉne) 利润分配表:retaｉnｅd eaｒningｓ 现金流量表:casｈflowｓ 1、部门得称谓 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 foｒrｅｐｒesentativｅ人事部HumanＲｅsourcｅ 行政部Adｍiｎ、 财务部Ｆｉnaｎcｅ& Acｃｏunting 产品供应Ｐｒoduｃt Sｕpｐｌy,例如产品调度员叫P ＳPlａnneｒ ２、人员得称谓 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