职业能力综合测试涉及的主要专业术语中英文对照表
会计
会计估计Accounting estimates
会计分期Accounting period
会计政策Accounting policies
会计确认Accounting recognition
会计处理Accounting treatment
应付账款Accounts payable
应收账款Accounts receivable
累计折旧Accumulated depreciation
调整事项Adjusting events
摊销费用Amortization expense
公平交易Arms-length transaction
资产Assets
资产减值损失Assets impairment loss
联营公司Associates
可供出售金融资产Available-for-sale financial assets
坏账准备Bad debt provision
年初余额Balance at the beginning of year
年末余额Balance at the end of year
资产负债表Balance sheet
银行存款Bank deposit
基本每股收益Basic earnings per share
应收票据Bills receivable
账面价值Book value
借款费用Borrowing costs
企业合并Business combination
营业税金及附加Business taxes and surcharges
计量Calculation/Calculate
资本公积Capital reserve
资本化Capitalization/Capitalized
现金流量Cash flows
库存现金Cash on hand
公允价值变动Change in fair value
股东权益变动表Changes in equity
可比性Comparability
混合金融工具Compound financial instruments
代销商品Consignment goods
合并资产负债表Consolidated balance sheet
合并利润表Consolidated income statement
合并股东权益变动表Consolidated statement of changes in equity 建造合同Construction contract
在建工程Construction in progress
或有资产Contingent asset
或有负债Contingent liability
可转换公司债券Convertible notes
会计差错更正Correction of accounting errors
成本法Cost method
主营业务成本Cost of sales from principal activities
贷Credit
货币计量Currency measurement
流动资产Current assets
流动负债Current liabilities
借Debit
债务重组Debt restructuring
递延收益Deferred income
递延所得税Deferred tax
递延所得税资产Deferred tax assets
递延所得税负债Deferred tax liabilities
折旧Depreciation
稀释每股收益Diluted earnings per share
直接费用Direct costs
直接人工Direct labour
直接材料Direct materials
直接法Direct method
披露Disclosure
折现系数Discount factor
折现率Discount rate
任意盈余公积Discretionary surplus reserve
处置成本Disposal costs
应付股利Dividend payable
应收股利Dividend receivable
应付职工薪酬Employee benefits payables
股权投资Equity investment
权益法Equity method
预计负债Estimated liabilities/Provision
预计使用寿命Estimated useful life
费用Expenses
公允价值Fair value
融资租赁Finance lease
金融资产Financial assets
交易性金融资产Financial assets held for trading
财务费用Financial expenses
金融工具Financial instruments
金融负债Financial liabilities
财务报告Financial reporting
筹资活动Financing activities
产成品Finished products/goods
固定资产Fixed assets
固定资产清理Fixed assets pending for disposal
境外经营Foreign operations
特许权Franchise right
记账本位币Functional currency
公允价值变动收益/（损失）Gains/Losses on changes in fair value 管理费用General and administrative expenses 持续经营Going concern
商誉Goodwill
政府补助Government grants
毛利率Gross profit ratio
担保Guarantee
持有至到期投资Held-to-maturity investment
历史成本Historical cost
可辨认性Identifiable
减值损失Impairment loss
减值准备Impairment losses
利润表Income statement
所得税Income tax
间接法Indirect method
保险费Insurance expense
无形资产Intangible assets
应付利息Interest payable
利率Interest rate
应收利息Interest receivable
集团内部销售Inter-group sales
中期财务报表Interim financial statements
存货Inventories
投资活动Investing activities
投资成本Investment cost
投资收益Investment income
投资性房地产Investment property
合营企业Joint-venture
劳务成本Labour costs
土地使用权Land use right
租赁Lease
承租人Lessee
出租人Lessor
负债Liability/Liabilities
贷款Loan
长期股权投资Long-term equity investment
长期借款Long-term loans
长期应付款Long-term payable
长期应收款Long-term receivables
少数股东权益Minority interests
净利润Net profits
非调整事项Non-adjusting events
非流动性负债Non-current liabilities
营业外支出Non-operating expenses
营业外收入Non-operating income
经营活动Operating activities
经营租赁Operating lease
营业利润Operating profit
其他资本公积Other capital reserve
其他综合收益Other comprehensive income
其他业务收入Other operating income
其他应付款Other payables
其他应收款Other receivables
所有者权益Owner’s equity
所有权Ownership
实收资本Paid-in capital
专利权Patent
资产负债表日后事项Post balance sheet events
溢价Premium
预付款Prepayment
现值Present value
以前年度损益事项Prior year profit/loss adjustment
商品Product
利润Profit
利润分配Profit appropriation
存货跌价准备Provision for diminution in value of inventories 固定资产减值准备Provision for impairment of fixed assets
损失准备Provision for loss
采购成本Purchase costs
报酬率Rate of return
原材料Raw materials
预收款项Receipts in advance
确认Recognition/Recognize
可收回金额Recoverable amount
可变现净值Recoverable value
关联交易Related party transactions
关联方Related party(ies)
租赁收入Rental income
重置成本Replacement costs
回购Repurchase
研究开发费用Research and development costs
残值Residual value
重组Restructuring
追溯调整Retrospective adjustments
销售商品收入Revenue from sales of goods
收入Revenue/Income
职工薪酬Salary costs
售后租回交易Sale and lease back
主营业务收入Sales from principal activities
销售退回Sales return
销售额Sales revenue
销售税Sales tax
分部报告Segment reporting
销售费用Selling expenses
股本Share capital
股份期权Share options
股本/资本溢价Share/Capital premium
所有者权益Shareholders’equity
短期借款Short-term loans
专项应付款Special payables
现金流量表Statement of cash flows
法定盈余公积Statutory surplus reserve
盈余公积Surplus reserves
有形资产Tangible assets
计税基础Tax basis
应交税费Taxes payable
暂时性差异Temporary differences
交易费用Transaction costs
可理解性Understandability
未分配利润Undistributed profit/Retained earnings 未实现融资收益Unrealized capital gain
增值税Value-added tax
在产品Work in progress
审计
客户关系和审计业务的接受与保持Acceptance and continuance of client and audit engagement
访问控制Access controls
接触信息/审计工作底稿Access to information/Audit documentation 否定意见Adverse opinion
替代程序Alternative procedures
分析程序Analytical procedures
在集团层面实施的分析程序Analytical procedures at group level
年度报告Annual report
适用的财务报告框架Applicable financial reporting framework
按照适用的财务报告编制基础得到恰当会计处理和披露Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework
(审计证据的)适当性Appropriateness(of audit evidence)
认定Assertions
评估Assess
保证Assurance
审计调整Audit adjustment
审计工作底稿Audit documentation/Audit working paper 审计证据Audit evidence
审计档案Audit file
会计师事务所Audit firm/Accounting firm
审计意见Audit opinion
审计计划Audit plan
审计风险Audit risk
审计抽样(抽样)Audit sampling(sampling)
注册会计师（审计师）Auditor
注册会计师与财务信息Auditor and financial information
注册会计师的专家Auditor’s expert
注册会计师的点估计或区间估计Auditor’s point estimate or auditor’s range 导致非无保留意见的事项段Basis for modification paragraph
业务流程Business process
（交易的）商业理由Business rationale
经营风险业务风险Business risk
明显微小Clearly trivial
比较财务报表Comparative financial statements
比较信息Comparative information
被审计单位的互补性控制Compensating controls of entity under audit 完整性Completeness
对集团具有财务重大性的单个组成部分Components that are of individual financial significance to the group
计算机辅助审计技术Computer-assisted audit techniques
审计的前提条件Conditions for an audit
询证函Confirmation
合并过程Consolidation process
控制活动Control activities
控制环境Control environment
控制风险Control risk
与审计相关的控制Controls relevant to the audit
公司治理Corporate governance
对应数据Corresponding figures
截止Cut-off/As of(date)
报告日（与质量控制相关）Date of report(in relation to quality control)
财务报表批准日Date of the approval of the financial statements
审计报告日Date of the auditor’s report
财务报表日Date of the financial statements
设计、执行和维护适当的控制Design,implement and maintain adequate controls(over)检查风险Detection risk
偏差Deviations
无法表示意见Disclaimer of opinion
双重目的测试Dual-purpose test
强调事项段Emphasis of matter paragraph
业务工作底稿Engagement documentation/working paper
业务约定书Engagement letter
项目合伙人Engagement partner
项目质量控制复核Engagement quality control review
项目质量控制复核人员Engagement quality control reviewer
项目组Engagement team
被审计单位的风险评估过程Entity’s risk assessment process
评价Evaluate
可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern
不符事项Exception
存在Existence
有经验的注册会计师Experienced auditor 专长Expertise
信赖程度Extent of reliance
函证External confirmation
事实错报、判断错报和推断错报Factual misstatements,judgemental misstatements and projected misstatements
财务报表Financial statements
舞弊Fraud
舞弊风险因素Fraud risk factors
虚假财务报告Fraudulent financial reporting
对财务报表使用者理解财务报表至Fundamental to users’understanding of the financial
关重要statements
治理Governance
集团Group
集团项目合伙人Group engagement partner
集团层面控制Group-wide controls
历史财务信息Historical financial information
识别、评估和应对重大错报风险Identify,assess and respond to risk of material misstatement
无法获取充分、适当的审计证据Inability to obtain sufficient appropriate audit evidence 后任注册会计师Incoming auditor
不一致Inconsistency
独立性Independence
与财务报告相关的信息系统Information system relevant to financial reporting
审计的固有限制Inherent limitation of audit
固有风险Inherent risk
首次审计业务Initial audit engagement
生成、记录、处理和报告交易Initiate,record,process and report transactions
询问Inquiry
检查Inspection
中期财务信息或报表Interim financial information or statements
内部审计师Internal auditors
内部控制Internal control
内部控制缺陷Internal control deficiency
国际财务报告准则International Financial Reporting Standards
调查Investigate
财务报表报出日Issuance date of the financial statements
信息技术应用控制IT application controls
信息技术环境IT environment
会计分录和其他调整Journal entries and other adjustments
会计分录Journal entry/entries
严重程度Level of significance
上市公司实体Listed entity
管理层Management
管理层偏向Management bias
管理层凌驾于控制之上Management override of controls
管理当局声明书Management representation letter
管理层对其自身责任的认可与理解Management’s acknowledgement and understanding of its responsibilities
管理层的专家Management’s expert
重大类别的交易、账户余额和披露Material classes of transactions,account balances and disclosure
重大不确定性Material uncertainty
财务报表整体的重要性Materiality for the financial statements as a whole
侵占资产Misappropriation of assets
错报Misstatement
对事实的错报Misstatement of fact
非标准审计报告Modified audit report
非无保留意见Modified opinion
监控Monitoring
对控制的监督Monitoring of controls
审计程序的性质、时间安排和范围Nature,timing and extent of audit procedures 消极式函证Negative confirmation
网络事务所Network firm
违反法律法规Non-compliance
未回函Non-response
非抽样风险Non-sampling risk
观察Observation
发生Occurrence
期初余额Opening balances
内部控制的运行有效性Operating effectiveness of internal control
其他信息Other information
其他事项段Other matter paragraph
会计估计的结果Outcome of an accounting estimate
超出正常经营过程Outside the normal course of business
总体审计方案Overall audit approach
总体审计策略Overall audit strategy
总体结论Overall conclusion
总体应对措施Overall responses
合伙人Partner
实际执行的重要性Performance materiality
人员Personnel
广泛性Pervasive
计划活动Planning activities
总体Population/Overall
积极式函证Positive confirmation
执业人员Practitioner
前任注册会计师Predecessor auditor
初步业务活动Preliminary engagement activities
与管理层和治理层（如适用）责任相关的执行审计工作的前提Premise,relating to the responsibilities of management and,where appropriate,those charged with governance, on which an audit is conducted
编制和列报财务报表Prepare and present the financial statements
列报与披露Presentation and disclosure
收入确认存在舞弊风险的假定Presumed fraud risks in revenue recognition
防止或发现并纠正重大错报Prevent or detect and correct material misstatement 专业胜任能力Professional competence
职业判断Professional judgment
职业怀疑态度Professional skepticism
业务执行Provision of service/Delivery of service
通常对决定财务报表中的重大金额和披露有直接影响的法律法规的规定Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements
具有适当资格的外部人员Qualified external person
保留意见Qualified opinion
量化财务影响Quantification of the financial impacts
合理保证（针对审计业务和质量控制）Reasonable assurance(in the context of audit engagements,and in quality control)
合理性测试Reasonableness test
重新计算Re-calculation
连续审计业务Recurring audit engagements
将认定层次的审计风险降至可接受的低水平Reduce audit risk at the assertion level to an acceptably low level
关联方Related parties
具有支配性影响的关联方Related parties with dominant influence
管理层以前未识别或未向注册会计师披露的关联方关系或关联方交易Related party relationships or transactions that management has not identified or disclosed to the auditor
按照等同于公平交易中通行的条款执行的关联方交易Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction
（审计证据的）相关性和可靠性Relevance and reliability(of audit evidence)相关职业道德要求Relevant ethical requirements
剩余期间Remaining period
重新执行Re-performance
管理层施加的限制Restrictions imposed by management
复核(与质量控制相关)Review(in relation to quality control)
权利与义务Rights and obligations
风险评估程序Risk assessment procedures
重大错报风险Risk of material misstatement
财务报表层次和认定层次的重大错报风险Risk of material misstatement at financial statement level and at assertion level
样本量Sample size
抽样Sampling
抽样风险Sampling risk
抽样单元Sampling unit
选择和运用会计政策Selection and application of accounting policies 选取测试项目Selection of items for testing
重要组成部分Significant component
值得关注的内部控制缺陷Significant deficiencies in internal control
重大事项Significant matters
特别风险Significant risk
重大非常规交易Significant unusual transactions 特定的审计程序Specified audit procedures
员工Staff
统计抽样Statistical sampling
存货盘点Stocktake
分层Stratification
期后事项Subsequent events
实质性分析程序Substantive analytical procedures 实质性程序Substantive procedure
（审计证据的）充分性Sufficiency(of audit evidence)补充信息Supplementary information
测试Test
控制测试Test of controls
细节测试Test of details
特定类别的交易、账户余额或披露的一个或多个重要性水平The materiality level or levels for particular classes of transactions,account balances or disclosures
治理层Those charged with governance 错报的临界值Threshold for misstatements
可容忍错报Tolerable misstatement
可容忍偏差率Tolerable rate of deviation
趋势分析法、比率分析法、合理性测试法和回归分析法Trend analysis,ratio analysis,reasonableness test,and regression analysis
不确定性Uncertainty
未更正错报Uncorrected misstatements
标准审计报告Unmodified audit report
无保留意见Unqualified opinion
计价与分摊Valuation and allocation/amortization 穿行测试Walk-through test
解除业务约定Withdraw from the engagement
书面声明Written representation
职业道德
可接受的水平Acceptable level
广告Advertising
过度推介Advocacy
承担管理层职责Assume management responsibilities
鉴证客户Assurance client
鉴证业务Assurance engagement
鉴证业务项目组Assurance team
审计客户Audit client
审计业务Audit engagement
审计项目组Audit team
近亲属Close family
密切私人关系Close personal relationship
保密Confidentiality
利益冲突Conflicts of interest
或有收费Contingent fee
冷却期Cooling off period
现任会计师Current accountant/auditor
直接经济利益Direct financial interest
董事或高级管理人员Director or senior officer/senior management
应有的关注Due care
消除或降低不利影响Eliminate or reduce threats
项目合伙人Engagement partner
项目质量控制复核Engagement quality control review
项目组Engagement team
外部专家External expert
密切关系Familiarity
经济利益Financial interests
历史财务信息Historical financial information
直系亲属/主要近亲属Immediate family
独立性Independence
从实质上和形式上保持独立性Independence of mind,Independence in appearance 间接经济利益Indirect financial interest
诚信Integrity
外在压力Intimidation/Pressure
关键审计合伙人Key audit partner
上市实体Listed entity
长期存在业务关系Long association(with an audit client)
严重虚假或误导性的陈述Materially false or misleading statement
非鉴证服务Non-assurance services
客观和公正性Objectivity
专业服务Professional services
拟接受的客户Prospective client
公众利益实体Public interest entity
关联实体Related entity
审阅客户Review client
审阅业务Review engagement
审阅项目组Review team
轮换Rotation
防范措施Safeguards
自身利益Self-interest
自我评价Self-review
重要且密切的商业关系Significant and close business relationship 特殊目的财务报表Special purpose financial statements
鉴证业务的对象Subject matter of assurance engagement 不利影响、威胁Threats
税法
兼营Also engaged in
应计税款Accrued tax
从价税Ad valorem tax
加计扣除Additional deduction
附加税Additional tax/Surcharge
所得额调整Adjustment of income
税后所得After-tax income
准予扣除数Allowable deductions
税收可抵免额Allowable tax credit
从量定额Amount based on quantity
增值额Amount of appreciation/Value added
销售额Amount of sales
抵免税额Amount of tax credit
应纳税所得额Amount of taxable income
扣除项目金额Amount of the deductions
适用税额Applicable tax amount
适用税率Applicable tax rates
计税成本Assessable cost
核定所得额Assessable income
平均成本利润率Average cost-plus margin rate
平均销售价格Average sales price
营业税Business tax
偶然所得Casual income
所得项目Category of income
组成计税价格Composite taxable price
本纳税年度Current tax year
所得税申报Declaration of income tax
扣除项目Deductible items
免税项目扣除Deduction of the tax exemption item
契税Deed tax
视同销售Deemed sales/sales equivalent
免除纳税义务Discharge of tax obligation
应税商品Dutiable goods
纳税义务Duty of tax payment
权益性投资收益Earning from equity investments
雇员福利，职工福利Employee benefit
企业所得税Enterprise income tax
国外所得收入Foreign earned income
一般纳税人General taxpayer
特许权使用费所得Income from franchise royalty
利息、股息、红利所得Income from interests,dividends and bonuses
劳务所得Income from labor service
财产租赁所得Income from leasing of property
生产经营所得Income from production and business operation 转让财产所得Income from property transfer
工资薪金所得Income from wages,salaries
财产转让收入Income from property transfer
所得税抵免Income tax credit
申报缴纳所得税Income tax declaration
应纳所得税Income tax payable
接受捐赠所得Income from donation
个人所得税Individual income tax
增值税进项税额Input value added tax
非正常损失Irregular loss
滞纳金Late fee
清算所得税Liquidation income tax
最低应纳税所得额Minimum taxable income
增值税起征点Minimum threshold of value-added Tax
混合销售行为Mixed sales activities
所得税前净所得Net income before income tax
税后净利润Net profit after tax
非货币资产Non-monetary asset
不征税收入Non-taxable income
不计入征税范围Not included in the scope of taxable activities 财产原值Original value of the property/Cost of property 当期销项税额Output tax for the period
增值税销项税额Output value added tax
滞纳税款/欠税Overdue tax
应补缴税款Payment of tax in arrears
累进税率Progressive tax rate
比例税率Proportional tax rate
公益性捐赠Public welfare donations
房产税Real estate tax
居民纳税人Resident taxpayer
资源税Resource tax
含税销售额Sales amount including tax
所得税征收范围Scope of income tax/Subject to income tax
小规模纳税人Small-scale taxpayer
源泉扣缴Source withholding
纳税特别扣除项目Special deductible items
特殊性税务处理Special tax treatment
印花税Stamp tax
应征税额Tax accrued
税额Tax amounts
税基/计税依据Tax base
税种Tax category
消费税税率Tax computation
税收抵免Tax credit
抵免限额Tax credit quota
纳税期限Tax deadline
税前可扣除项目Tax deductible items
税收减免Tax deduction or exemption
计税差异Tax differences
到期应纳税款Tax due
漏税/逃税Tax evasion
免税Tax exemption
纳税申报Tax filing
本期税额Tax for the period/year
已纳税额Tax paid
应纳税额Tax payable
纳税期限Tax payment deadline
税率Tax rate
减税Tax reduction
退税Tax refund
税收附加Tax surcharge
起征点Tax threshold
计税价格Tax value/Taxable price
减免税额Tax amount deducted
应税所得Taxable income
应税项目Taxable item
纳税期间Taxable period
对股息征税Taxation of dividends
免税收入Tax-exempt income
免税税目Tax-exempt item
免税利润Tax-exempt profit
含税价格Tax-included price
纳税人Taxpayer
土地使用税Urban land-use tax
增值税Value added tax(VAT)
土地增值税Value-added tax on land/Land appreciation tax 增值税减免VAT exemption or reduction
车船税Vehicle and vessel tax
车辆购置税Vehicle purchase tax
扣缴义务人Withholding agent
代扣代缴税款Withholding and remitting tax
预提所得税Withholding income tax
零税率Zero tax rate
财务成本管理
应收账款周转次数Accounts receivable turnover
应收账款周转天数Accounts receivable turnover days
取得成本Acquisition cost
实际增长率Actual growth rate
实际利率Actual interest rate
配股后每股价格After-allotment price per share
配股权价值Allotment option value
配股价格Allotment price
预付年金（即付年金、期初年金）Annuity due
会计报酬率法Accounting rate of return(ARR)
平均交货时间Average delivery time
贝塔（β）系数Beta coefficient
债券评级Bond rating
债券估价Bond valuation
每股净资产Book value per share(BPS)
盈亏临界点Break-even point
保险储备（安全存量）Buffer inventory
资本支出Capital expenditure
持有成本Carrying cost
现金预算Cash budget
现金股利Cash dividend
现金流量利息保障倍数Cash flow interest coverage ratio
经营活动现金流量Cash flows from operational activities 混合租赁Combination lease
佣金Commission
普通股Common stock
补偿性余额Compensating balance
复利Compound interest
全面预算Comprehensive budget
企业价值评估Corporate valuation
成本性态Cost behavior
成本中心Cost centre
成本的归集和分配Cost collection and allocation
资本成本Cost of capital
税后债务成本Cost of debt after tax
成本差异Cost variance
平息债券Coupon bond
债券票面利率Coupon interest rate
流动资产周转次数Current assets turnover
流动资产周转天数Current assets turnover days
流动比率Current ratio
本期收入乘数Current sales multiplier
债务市场Debt market/Bond market
资产负债率Debt-to-asset ratio
产权比率Debt-to-equity ratio
股利宣告日Declaration date
财务杠杆系数Degree of financial leverage(DFL)
直接租赁Direct leasing
折现率Discount rate
纯贴现债券（零息债券）Discounted bond(Zero coupon bond)
股利支付率Dividend payout ratio
经营杠杆系数Degree of operating leverage(DOL)
股价下行乘数Downstream price multiplier
总杠杆系数Degree of total leverage(DTL)
息前税前利润Earnings before interests and taxes(EBIT)经济订货量Economic order quantity(EOQ)
每股盈余稀释EPS dilution
每股盈余无差别点法EPS indifferent point method(EBIT-EPS break even analysis)
每股盈余最大化EPS maximization
每股盈余Earnings per share(EPS)
权益乘数Equity multiplier
股权价值Equity value
经济增加值Economic value added(EVA)
除息日Ex-dividend date
执行价格Exercise price/Strike price
外部融资销售增长比External financing needed to sales growth ratio 融资租赁Financial lease/Capital lease
财务估价Financial valuation
完工产品Finished goods
固定预算Fixed budget
弹性预算Flexible budget
浮动利率Floating interest rate
浮动优惠利率Floating prime interest rate
债务现金流量Free cash flows of creditors
股权现金流量Free cash flows of equity
实体现金流量Free cash flows of firm
复利终值系数FV interest factor
预付年金终值系数FV interest factor of annuity due
终值Future value(FV)
管理费用General and administrative expense
持续经营价值Going concern value
毛租赁Gross lease
营业现金毛流量Gross operating cash flows
套期保值原理Hedging principle
间接成本Indirect cost
通货膨胀率Inflation rate
利息保障倍数Interest coverage ratio
税后利息率Interest rate after tax
内含增长率Internal growth rate
内部转移价格Internal transfer price
内在市销率Intrinsic sales multiplier
内在价值Intrinsic value
存货周转次数Inventory turnover
存货周转天数Inventory turnover days
投资中心Investment center
内含报酬率法Internal rate of return(IRR)
非相关成本Irrelevant cost
发行价格Issuance price
租赁期Lease term
租赁资产Leasehold property
承租人Lessee
出租人Lessor
杠杆贡献率Leverage contributing ratio
杠杆租赁Leverage lease
清算价值Liquidation value
短期偿债能力比率Liquidity ratios
长期债券Long-term bond
制造费用预算Manufacturing overhead budget
边际贡献率Marginal contribution ratio
市场组合Market portfolio
市场价格Market price
市价稀释Market price dilution
市场风险溢价Market risk premium
债券到期日Maturity date
市场增加值Market value added(MAV)
最大最小法Maximin method
企业价值最大化Maximization of firm’s value
股东财富最大化Maximization of shareholders’wealth 混合成本Mixed cost
互斥项目Mutually exclusive projects/events
流通债券Negotiable bond
净财务杠杆Net financial leverage
净租赁Net lease
营业现金净流量Net operating cash flows
销售净利率Net profit margin
净现值法NPV method
净现值Net present value(NPV)
经营租赁Operating lease
经营杠杆Operating leverage
机会成本Opportunity cost
期权价值Option value
订货提前期Order lead time
订货成本Ordering cost
普通年金（后付年金）Ordinary annuity
债券面值Par value/Face value
回收期法Payback period method
股利支付日Payment date
经营资产销售百分比Percentage of operating assets to sales
经营负债销售百分比Percentage of operating liabilities to sales 销售百分比法Percentage-of-sales method
期间成本Period cost
定期预算Periodic budget
永久债券Perpetual bond
永续年金Perpetuity
优先股Preferred stock
现值指数Present value index
产品成本预算Product cost budget
生产预算Production budget
生产成本Production cost
制造费用Production overhead
利润中心Profit center
利润最大化Profit maximization
项目特有风险Project-specific risk
公开增发Public offering
复利现值系数PV interest factor
预付年金现值系数PV interest factor of annuity due
现值Present value(PV)
速动比率Quick ratio
股权登记日Record date
共同年限法Replacement chain(common life)approach 必要报酬率Required rate of return
剩余股利政策Residual dividend policy
剩余权益收益Residual equity income
剩余净金融支出Residual net financial expenditure
剩余经营收益Residual operating income
责任中心Responsibility center
利润留存率Retention ratio
权益净利率Return on equity
投资报酬率Return on investment
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
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）
CPA会计常用英语词汇 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 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Manager 总经理GM，General Manager
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
第一课财务会计导读 Glossary 权责发生制 accrual basis Asset资产 资产负债表 balance sheet资本充足率 capital adequacy ratio 收付实现制 cash basis cash flow statement现金流量表 double entry method 复式记账法 Expenses费用 公允价值 Fair value财务报告 financial reports 持续经营 going concern 担保 guarantee 历史成本 Historical cost减值 Impairment 减值准备 impairment provision利润表 income statement负债 Liabilities到期 Maturity 可变现净值 Net realizable value所有者权益 Owners' Equity 摊余成本 post-amortization costs现值 Present value Profit利润 重置成本 Replacement cost受托责任 stewardship 转出方 transferor转入方 transferee资产类科目Assets 1. 现金：Cash and cash equivalents 银行存款：Bank deposit 应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收利息：Interest receivable 其他应收款：Other receivables 原材料：Raw materials 在途物资：Materials in transport 库存商品：inventory 存货跌价准备：provision for the decline in value of inventories 坏账准备：Allowance for doubtful acounts 待摊费用：Prepaid expense 交易性金融资产：Trading financial assets 持有至到期投资：held-to-maturity investment 可供出售金融资产：Available-for-sale financial assets 短期投资：Short-term investment 长期股权投资：Long-term equity investment 固定资产：Fixed assets 累计折旧：Accumulated depreciation 在建工程：Construction-in-process
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
Unit 4 Accounting PART I Fundamentals to Accounting 第一部分会计基本原理 1.accounting[?'ka?nt??]n. 会计 2.double-entry system复式记账法 2-1 Dr.(Debit) 借记 2-2 Cr.(Credit) 贷记 3.accounting basic assumption会计基本假设 4.accounting entity会计主体 5.going concern持续经营 6.accounting periods会计分期 7.monetary measurement 货币计量 8.accounting basis会计基础 9.accrual[?'kr??l]basis 权责发生制 【讲解】 accrual n. 自然增长，权责发生制原则，应计项目accrual concept 应计概念 accrue [?'kru?] v. 积累， 自然增长或利益增加，产生10.accounting policies 会计政策 11.substance over form 实质重于形式 12.accounting elements 会计要素 13.recognition[rek?g'n??(?)n] n. 确认 13-1 initial recognition [rek?g'n??(?)n]初始确认【讲解】 recognize ['r?k?g'na?z] v. 确认 14.measurement['me?? m(?)nt] n. 计量 14-1 subsequent ['s?bs? kw(?)nt]measurement 后续 计量 15.asset['?set] n. 资产 16.liability[la??'b?l?t?]n. 负债 17.owners’ equity所有 者权益 18.shareholder’s equity 股东权益 19.expense[?k'spens; ek-] n. 费用 20.profit['pr?f?t]n. 利润 21.residual[r?'z?dj??l] equity剩余权益 22.residual claim剩余索 取权 23.capital['k?p?t(?)l] n. 资本 24.gains[ɡeinz] n. 利得 25.loss[l?s] n. 损失 26.Retained earnings留 存收益 27.Share premium股本溢 价 28.historical cost历史 成本 【讲解】 historical [h?'st?r?k(?)l] adj. 历史的,历史上的 historic [h?'st?r?k] adj. 有历史意义的,历史上著名 的 28-1 replacement [r?'ple? sm(?)nt] cost 重置成本 29.Balance Sheet/Statement of Financial Position 资产 负债表 29-1 Income Statement 利 润表 29-2 Cash Flow Statement 现金流量表 29-3 Statement of changes in owners’equity (or shareholders’equity) 所有者权益（股东权益）变 动表 29-4 notes [n??ts] n. 附 注 PART II Financial Assets* 第二部分金融资产* 30.financial assets金融 资产 e.g. A financial instrument is any contract that gives rise to a financial asset of one enterprise and a financial liability or equity instrument of another enterprise. 【讲解】 give rise to 引起，导致
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
专业英文词汇 一、资产assets 1、流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investments 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods