会计专业英语词汇
1、部门的称谓
市场部Marketing Department
销售部Sales Department
客户服务Customer Service ,
人事部Human Resource Personnel Department 行政部Administration Department
财务部 Ministry of Finance/ Financial Department 产品供应Product Supply
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
总监Director
总会计师Finance Controller
高级Senior 如高级经理为Senior Manager
VP(Vice President)副总裁
FVP(First Vice President)第一副总裁
AVP(Assistant Vice President)副总裁助理
CEO(Chief Executive Officer)首席执行官
COO(Chief Operations Officer)首席运营官
CFO(Chief Financial Officer)首席财务官
CIO(Chief Information Officer)首席信息官
HRD(Human Resource Director)人力资源总监
OD(Operations Director)运营总监
MD(Marketing Director)市场总监
OM(Operations Manager)运作经理
PM(Production Manager)生产经理
(Product Manager)产品经理
基本词汇
会计accounting
会计职能accounting function
会计核算financial accounting
会计控制accounting control
会计学科accounting science
会计职业accounting profession
非营利组织会计non-profit organization accounting 企业会计enterprise accounting
财务会计financial accounting
成本会计cost accounting
管理会计management accounting
税务会计tax accounting
审计audit
电算化会计computerized accounting
会计信息accounting information
会计目标accounting objective
企业会计准则accounting criteria for enterprises
存货会计准则inventory accounting
长期股权投资会计准则accounting standards, long-term equity investment
投资性房地产会计准则investment property accounting standards
固定资产会计准则fixed assets accounting standards
生物资产会计准则biological assets accounting standards
无形资产会计准则intangible assets accounting standards
非货币性资产交换会计准则of non-monetary assets, the exchange of accounting standards
资产减值会计准则impairment of assets accounting standards
职工薪酬会计准则staff salaries accounting standards
企业年金基金会计准则enterprise annuity fund accounting standards
股份支付会计准则share-based payment accounting standard
债务重组会计准则debt restructuring accounting standards
或有事项会计准则or a matter of accounting principles
收入会计准则revenue accounting standards
建造合同会计准则construction contracts accounting standards
政府补助会计准则accounting for government grants guidelines
借款费用会计准则borrowing costs accounting standards
所得税会计准则income tax accounting standards
外币折算会计准则foreign currency translation accounting standards
企业合并会计准则business combinations accounting standards
租赁会计准则lease accounting standards
金融工具确认和计量会计准则recognition and measurement of financial instruments accounting standards
金融资产转移会计准则the transfer of financial assets accounting rules
套期保值会计准则hedge accounting
原保险合同会计准则of the original insurance contracts accounting standard
再保险合同会计准则re-insurance contracts accounting standard
石油天然气开采会计准则oil and gas accounting standards
会计政策、会计估计变更和差错更正会计准则accounting policies changes in accounting estimates and corrections of errors accounting standards
资产负债表日后事项会计准则the balance sheet date accounting standards
财务报表列报会计准则accounting standards financial statements reported
现金流量表会计准则cash flow accounting standards
中期财务报告会计准则interim financial reporting accounting standards
合并财务报表会计准则the consolidated financial statements of accounting standards 每股收益会计准则earnings per share accounting standards
分部报告会计准则segment reporting accounting standards
关联方披露会计准则related party disclosures accounting standards
金融工具列报会计准则presentation of financial instruments accounting standards
首次执行企业会计准则presentation of financial instruments accounting standards
会计的基本前提accounting concepts
会计主体accounting entity
持续经营going concern
会计分期accounting period
会计年度financial year
货币计量money measurement
权责发生制accrual basis
收付实现制cash basis of accounting
会计信息质量要求quality of accounting information
可靠性reliability
相关性relevance
可理解性understandability
可比性comparability
实质重于形式substance over form
重要性materiality
谨慎性prudence
及时性timeliness
会计确认accounting recognition
会计计量accounting measurement
会计记录accounting record
会计报告accounting report
设置账户setting up accounts
复式记帐double-entry accounting
填制与审核会计凭证fill in and audit the accounting documents
借贷记账法debit-credit bookkeeping
登记账簿registering accounting books
成本计算cost calculation
财产清查与编制财务报告property Inventory and preparation of financial reports
会计等式accounting formula
会计事项accounting transaction
会计科目accounting subjects
总分类账general ledger
总日记账general journal
日记账journal entries
银行承兑汇票bank acceptance
商业承兑汇票trade acceptance
外埠存款other city Cash in bank
银行本票cashier's check
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
待处理财产损溢wait deal assets loss or income/ Unacknowledged 未分配利润undistributed profit
试算平衡表working trial balance
期末账项调整final accounts adjustments
会计凭证accounting documents
原始凭证original evidences
一次凭证single-record document
汇总原始凭证summary of the original documents
记账凭证account voucher
收款凭证receipt voucher
付款凭证payment voucher
转账凭证transfer certificate
科目汇总表categorized accounts summary
盘存账户inventory account
资本账户capital account
结算账户settlement account
调整账户adjustment account
集合分配账户set allocation account
成本计算账户costing account
跨期摊配账户spread with account for inter-period
汇转账户exchange transfer accounts
财务成果账户financial results account
计价对比账户accounts denominated in contrast
暂记账户suspense accounts
会计账簿accounting books
日记账journal
总分类账簿general ledger
明细分类账簿detail ledger
备查账簿reference books
错账更正方法error correction method accounts
划线更正法correction by drawing a straight ling
红字更正法correction by using red ink
补充登记法correction by extra recording
财产清查property inventory
全部清查all inventory
局部清查partial inventory
定期清查periodic checking method
不定期清查non-periodic checking method
永续盘存制perpetual inventory system
实地盘存制physical inventory system
实地盘点法physical inventory method
技术推算法technology reckoning
抽查盘点法sampling inventory method
银行存款余额调节表bank balance sheet adjustment
往来款项对账单between the amount of the bill
财务报表financial statement
会计报表accounting statement
会计报表附注accounting statement footnote
资产负债表statement of assets and liabilities
利润表profit statement
现金流量表cash flow statement
所有者权益变动表owner of changes in equity
科目汇总表categorized accounts summary
会计机构负责人accounting agencies
会计主管accounting manager
会计档案accounting files
会计要素elements of accounting
一、资产类Assets
流动资产Current assets
货币资金Cash and cash equivalents
1001 现金Cash
1002 银行存款Cash in bank
1009 其他货币资金Other cash and cash equivalents
100901 外埠存款Other city Cash in bank
100902 银行本票Cashier’s cherub
100903 银行汇票Bank draft
100904 信用卡Credit card
100905 信用证保证金L/C Guarantee deposits
100906 存出投资款Refundable deposits
1101 短期投资Short-term investments
110101 股票Short-term investments - stock
110102 债券Short-term investments - corporate bonds
110103 基金Short-term investments - corporate funds
110110 其他Short-term investments - other
1102 短期投资跌价准备Short-term investments falling price reserves 1111 应收票据Note receivable
银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance
1121 应收股利Dividend receivable
1122 应收利息Interest receivable
1131 应收账款Account receivable
1133 其他应收款Other notes receivable
1141 坏账准备Bad debt reserves
1151 预付账款Advance money
1161 应收补贴款Cover deficit by state subsidies of receivable
1201 物资采购Supplies purchasing
1211 原材料Raw materials
1221 包装物Wrap page
1231 低值易耗品Low-value consumption goods
1232 材料成本差异Materials cost variance
1241 自制半成品Semi-Finished goods
1243 库存商品Finished goods
1244 商品进销差价Differences between purchasing and selling price
1251 委托加工物资Work in process - outsourced
1261 委托代销商品Trust to and sell the goods on a commission basis
1271 受托代销商品Commissioned and sell the goods on a commission basis
1281 存货跌价准备Inventory falling price reserves
1291 分期收款发出商品Collect money and send out the goods by stages
1301 待摊费用Deferred and prepaid expenses
长期投资Long-term investment
1401 长期股权投资Long-term investment on stocks
140101 股票投资Investment on stocks
140102 其他股权投资Other investment on stocks
1402 长期债权投资Long-term investment on bonds
140201 债券投资Investment on bonds
140202 其他债权投资Other investment on bonds
1421 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Creditor’s rights investment depreciation reserves
1431 委托贷款Entrust loans
143101 本金Principal
143102 利息Interest
143103 减值准备Depreciation reserves
1501 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
1502 累计折旧Accumulated depreciation
1505 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
1601 工程物资Project goods and material
160101 专用材料Special-purpose material
160102 专用设备Special-purpose equipment
160103 预付大型设备款Prepayments for equipment
160104 为生产准备的工具及器具Preparative instruments and implement for Fabricate
1603 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
1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets
1801 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
1805 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
1815 未确认融资费用Unacknowledged financial charges
待处理财产损溢Wait deal assets loss or income
1901 长期待摊费用Long-term deferred and prepaid expenses
1911 待处理财产损溢Wait deal assets loss or income
191101待处理流动资产损溢Wait deal intangible assets loss or income 191102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
2101 短期借款Short-term borrowing
2111 应付票据Notes payable
银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance
2121 应付账款Account payable
2131 预收账款Deposit received
2141 代销商品款Proxy sale goods revenue
2151 应付工资Accrued wages
2153 应付福利费Accrued welfares
2161 应付股利Dividends payable
2171 应交税金Tax payable
217101 应交增值税value added tax payable
21710101 进项税额Withholdings on VAT
21710102 已交税金Paying tax
21710103 转出未交增值税Unpaid VAT changeover
21710104 减免税款Tax deduction
21710105 销项税额Substituted money on VAT
21710106 出口退税Tax reimbursement for export
21710107 进项税额转出Changeover withholdings on VAT
21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax 21710109 转出多交增值税Overpaid VAT changeover
21710110 未交增值税Unpaid VAT
217102 应交营业税Business tax payable
217103 应交消费税Consumption tax payable
217104 应交资源税Resources tax payable
217105 应交所得税Income tax payable
217106 应交土地增值税Increment tax on land value payable
217107 应交城市维护建设税Tax for maintaining and building cities payable 217108 应交房产税Housing property tax payable
217109 应交土地使用税Tenure tax payable
217110 应交车船使用税Vehicle and vessel usage license plate
217111 应交个人所得税Personal income tax payable
2176 其他应交款Other fund in conformity with paying
2181 其他应付款Other payables
2191 预提费用Drawing expense in advance
其他负债Other liabilities
2201 待转资产价值Pending changeover assets value
2211 预计负债Anticipation liabilities
长期负债Long-term Liabilities
2301 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
2311 应付债券Bonds payable
231101 债券面值Face value, Par value
231102 债券溢价Premium on bonds
231103 债券折价Discount on bonds
231104 应计利息Accrued interest
2321 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款Long-term account payable due within one year 一年后到期的长期应付款Long-term account payable over one year 2331 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
2341 递延税款Deferral taxes
三、所有者权益类OWNERS'' EQUITY
资本Capita
3101 实收资本(或股本) Paid-up capital(or stock)
实收资本Pail-up capital
实收股本Paid-up stock
3103 已归还投资Investment Returned
公积
3111 资本公积Capital reserve
311101 资本(或股本)溢价Capital(or Stock) premium
311102 接受捐赠非现金资产准备Receive non-cash donate reserve
311103 股权投资准备Stock right investment reserves
311105 拨款转入Allocate sums changeover in
311106 外币资本折算差额Foreign currency capital
311107 其他资本公积Other capital reserve
3121 盈余公积Surplus reserves
312101 法定盈余公积Legal surplus
312102 任意盈余公积Free surplus reserves
312103 法定公益金Legal public welfare fund
312104 储备基金Reserve fund
312105 企业发展基金Enterprise expansion fund
312106 利润归还投资Profits capitalized on return of investment
利润Profits
3131 本年利润Current year profits
3141 利润分配Profit distribution
314101 其他转入Other changeover in
314102 提取法定盈余公积Withdrawal legal surplus
314103 提取法定公益金Withdrawal legal public welfare funds
314104 提取储备基金Withdrawal reserve fund
314105 提取企业发展基金Withdrawal reserve for business expansion
314106 提取职工奖励及福利基金Withdrawal staff and workers’ bonus and welfare fund 314107 利润归还投资Profits capitalized on return of investment
314108 应付优先股股利Preferred Stock dividends payable
314109 提取任意盈余公积Withdrawal other common accumulation fund
314110 应付普通股股利Common Stock dividends payable
314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets (or stock)
314115 未分配利润Undistributed profit
四、成本类Cost
4101 生产成本Cost of manufacture
410101 基本生产成本Base cost of manufacture
410102 辅助生产成本Auxiliary cost of manufacture
4105 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Conference
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Transportation
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
4107 劳务成本Service costs
五、损益类Profit and loss
收入Income
业务收入OPERATING INCOME
5101 主营业务收入Prime operating revenue
产品销售收入Sales revenue
服务收入Service revenue
5102 其他业务收入Other operating revenue
材料销售Sales materials
代购代售
包装物出租Wrap page 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
5201 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 5203 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
5301 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 embracement income
支出Outlay
业务支出Revenue charges
5401 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
5402 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 value
5405 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
5501 营业(销售)费用Operating expenses
代销手续费Consignment commission charge
运杂费Transportation
保险费Insurance premium
展览费Exhibition fees
广告费Advertising fees
5502 管理费用Administrative 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Traveling expense
工会经费Labor 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Labor insurance
医疗保险费Medical insurance
会议费Conference
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
5503 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
5601 营业外支出No business 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Embracement outlay
5701 所得税Income tax
以前年度损益调整Prior year income adjustment
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息,这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众,因为这些群体对企业投入了资金,或享有某些利益,所以必须得到企业财务状况和经营成果信息。 Unit 2 Each proprietorship, partnership, and corporation is a separate entity. 每一独资企业、合伙企业和股份公司都是一个单独的主体。 In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements. 在权责发生制下,视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即,收入是在赚取时确认,费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制,那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内,要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易,并记入普通日记账或特种日记账,也就是销货日记账,购货日记账(发票登记簿),现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表,借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方,分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
财务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
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.
. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits, debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.
专业词汇汇总表 Chapter 1 Non-for-profits organization 非赢利组织Service 服务 Manufacture生产 Merchandise 商品 Accounting会计 Management管理层 Accounting system记帐系统 Financial accounting财务会计Financial report财务报告 Decision-making决策制定 Audit 审计 Management accounting管理会计Cost accounting成本会计 Operating cost 生产费用,营业成本Budgeting预算 Accumulate累积 Accounting process核算过程Transaction交易,业务 Events事项 Expenses费用
Income收入 Identify确认 Measure计量 Record记录 Communicate沟通 Financial position财务状况Performance经营 Entity实体 Enterprise企业 Balance sheet 资产负债表 Statement of financial position财务状况表Equity权益 Debt债务 Return回报 Creditors债权人 Supplier供应商 Customer客户 Economic resource经济资源 Financial structure财务结构 Liquidity流动性 Solvency偿债能力 Cash现金
Cash equivalents现金等价物 Financial performance 财务业绩 Accrual basis权责发生制 Assets资产 Liabilities负债 Equity权益 Going concern永续经营 Liquidate清算,清盘(破产公司) Economic entity经济实体 Unit of measurement货币计量 Accounting period会计分期 GAAP (general accepted accounting principle)一般公认会计准则 Profitability获利能力 China Securities Regulatory Commission(CSRC) 中国证监会Listed company上市公司 Disclose披露 Understandability可理解性 Relevance相关性 Reliability可靠性 Comparability可比性
?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
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.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。
财务会计英语专业常用词汇大全 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
管理会计专业术语词汇大全(英文版)
changes. Batch-level activities Activities that are performed each time a batch is produced. Benchmarking An approach that uses best practices as the standard for evaluating activity performance. Best-fitting line The line that fits a set of data points the best in the sense that the sum of the squared deviations of the data points from the line is the smallest. Binding constraints Constraints whose resources are fully utilized. Break-even point The point where total sales revenue equals total costs; the point of zero profits. Activity output The result or product of an activity. Activity output measure The number of times an activity is performed. It is the quantifiable measure of the output. Activity reduction Decreasing the time and resources required by an activity. Activity selection The process of choosing among sets of activities caused by competing strategies. Activity sharing Increasing the efficiency of necessary activities by using economies of scale. Activity volume variance The cost of the actual activity capacity acquired and the capacity that should be used. Activity-based cost (ABC) system A cost system that first traces costs to activities and then traces costs from activities to products. Activity-based costing (ABC) A cost assignment approach that first uses direct and driver tracing to assign costs to activities and then uses drivers to assign costs to cost objects. Activity-based management (ABM) A systemwide, integrated approach that
财务管理专业英语期末重点 一、单词 Topic1 财务管理financial management 资本预算capital budgeting 资本结构capital structure 股利政策dividend policy 存货inventory 风险规避risk aversion 股东权益stockholder s’ equity 流动负债current liability Topic2 财务风险financial risk 合伙制企业partnership 私人业主制企业sole proprietorship 收入revenue 主计长controller 财务困境financial distress 股票期权stock option 首次公开发行股票(IPO) initial public offering Topic 3 盈利能力profitability 偿付能力solvency 利润表income statement 有价证券marketable securities 提款withdrawal 应收账款accounts receivable 递延税款deferred tax Topic4 流动性比率liquidity ratio 权益乘数equity multiplier 资产收益率(ROA) return on assets 毛利gross profit margin 权益报酬率return on equity 市盈率P/E ratio 杠杆比率leverage ratio 息税前盈余(EBIT) earnings before interest and taxes Topic5 货币时间价值time value of money 年金annuity 折现率discount rate 机会成本opportunity cost
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
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