会计英语的常用术语

会计英语科目介绍1. Introduction在学习会计的过程中，学习和掌握会计英语是非常重要的。

会计英语科目是会计领域的专业术语，有助于我们理解和运用相关会计概念。

本文将介绍一些常见的会计英语科目及其英文表达，帮助读者更好地理解和掌握会计英语。

2. Financial Accounting（财务会计）财务会计是指对一个组织的财务状况和经营成果进行记录、分析和报告的过程。

以下是一些与财务会计相关的会计英语科目：2.1 Assets（资产）•Cash（现金）•Accounts receivable（应收账款）•Inventory（存货）•Property, Plant, and Equipment（固定资产）2.2 Liabilities（负债）•Accounts payable（应付账款）•Notes payable（应付票据）•Long-term debt（长期负债）2.3 Equity（所有者权益）•Common stock（普通股）•Retned earnings（留存盈余）2.4 Revenue（收入）•Sales revenue（销售收入）•Service revenue（服务收入）2.5 Expenses（费用）•Cost of goods sold（销售成本）•Rent expense（租金支出）3. Managerial Accounting（管理会计）管理会计是指用于内部决策、规划和控制的会计信息。

以下是一些与管理会计相关的会计英语科目：3.1 Cost（成本）•Direct costs（直接成本）•Indirect costs（间接成本）•Fixed costs（固定成本）•Variable costs（变动成本）3.2 Budgeting（预算）•Operating budget（经营预算）•Capital budget（资本预算）3.3 Decision Making（决策）•Cost-volume-profit analysis（成本-销售-利润分析）•Break-even point（盈亏平衡点）3.4 Performance Evaluation（绩效评估）•Return on investment（投资回报率）•Balanced scorecard（平衡记分卡）4. Auditing（审计）审计是指对财务报表的真实性、完整性和准确性进行独立检查和评估的过程。

会计工作专业英语术语预算（budget）是以数量形式对未来做出的计划。

商业活动程序（business process）是在商务活动中为完成一定的任务而遵守的一系列步骤。

首席财务官（chief financial officer）是企业高层管理团队成员，负责为企业的计划、控制活动以及编制财务报告提供及时和相关的数据支持。

约束（constraint）是阻止企业和个人实现其目的的事项。

控制（control）是为实现企业目标，保证企业各部门有效运行而制定的程序并获得反馈的过程。

财务部长（controller）是企业高层管理团队成员，直接对首席财务官报告，负责向管理当局提供及时、相关的财务数据并编制财务报告。

控制活动（controlling）是确保企业计划贯彻执行以及根据客观情况的变化对计划进行必要修改的活动。

公司治理（corporate governance）是一种对公司进行指导和控制的系统。

如果公司治理结构能够有效运行，那么既可以推进管理者视公司利益为工作目标，又可以实现公司对管理者业绩的有效监督。

分权化管理（decentralization）是通过赋予各层管理者与其职责相对应的决策权实现公司决策权的分解。

指导与推进（directing and motivating）是调动员工按照公司计划进行日常经营的管理活动。

企业信息化系统(enterprise system) 是将企业全部数据整合在一个中央数据库，以便于全体员工使用的软件系统。

企业风险管理（enterprise risk management）是为实现企业目标，对企业所面临的风险进行确认、量度和采取措施防范的过程。

反馈（feedback）是会计报告和其他形式的报告帮助管理者进行业绩监督，以及使管理者着眼于未曾注意到的机会和问题。

财务会计（financial accounting）是为公司股东、债权人、和其他外部利益相关者提供会计信息的活动。

产成品（finished goods）是已经完工，但并未售出的产品。

1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner＇s Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System 帐户Ledger会计科目Account会计分录Journal entry原始凭证Source document日记账Journal总分类账General Ledger明细分类账Subsidiary Ledger试算平衡Trial Balance现金收款日记账Cash receipt journal现金付款日记账Cash disbursements journal 销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries（3）现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point装运港船上交货（指定交货港）F.O.B = free on board【卖方在约定的装运港将货物交到买方指定的船上。

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 C (90)capital funding planning 资本基金筹集计划 C (91)capital gain 资本收益 C (92)capital investment appraisal 资本投资评估 C (93)capital maintenance 资本保全 C (94)capital resource planning 资本资源计划 C (95)capital surplus 资本盈余 C (96)capital turnover 资本周转率 C (97)card 记录卡 C (98)cash 现金 C (99)cash account 现金账户 C (100)cash book 现金账薄 C (101)cash cow 金牛产品 C (102)cash flow 现金流量 C (103)cash flow budget 现金流量预算 C (104)cash flow statement 现金流量表 C (105)cash ledger 现金分类账 C (106)cash limit 现金限额 C (107)CCA 现时成本会计 C (108)center 中心 C (109)changeover time 变更时间 C (110)chartered entity 特许经济个体 C (111)cheque 支票 C (112)cheque register 支票登记薄 C (113)classification 分类 C (114)clock card 工时卡 C (115)code 代码 C (116)commitment accounting 承诺确认会计 C (117)common cost 共同成本 C (118)company limited by guarantee 有限担保责任公司 C (119)company limited by shares 股份有限公司 C (120)competitive position 竞争能力状况 C (121)concept 概念 C (122)conglomerate 跨行业企业 C (123)consistency concept 一致性概念 C (124)consolidated accounts 合并报表 C (125)consolidation accounting 合并会计 C (126)consortium 财团 C (127)contingency plan 应急计划 C (128)contingent liabilities 或有负债 C (129)continuous operation 连续生产 C (130)contra 抵消 C (131)contract cost 合同成本 C (132)contract costing 合同成本计算 C (133)contribution centre 贡献中心 C (134)contribution chart 贡献图 C (135)control 控制 C (136)control account 控制账户 C (137)control limits 控制限度 C (138)controllability concept 可控制概念 C (139)controllable cost 可控制成本 C (140)conversion cost 加工成本 C (141)convertible loan stock 可转换为股票的贷款 C (142)corporate appraisal 公司评估 C (143)corporate planning 公司计划 C (144)corporate social reporting 公司社会报告 C (145)cost 成本 C (146)cost account 成本账户 C (147)cost accounting 成本会计 C (148)cost accounting manual 成本手册 C (149)cost adjustment 成本调整 C (150)cost allocation 成本分配 C (151)cost apportionment 成本分摊 C (152)cost attribution 成本归属 C (153)cost audit 成本审计 C (154)cost benefit analysis 成本效益分析 C (155)cost center 成本中心 C (156)cost driver 成本动因 C (157)cost of capital 资本成本 C (158)cost of goods sold 销货成本 C (159)cost of non-conformance 非相符成本 C (160)cost of sales 销售成本 C (161)cost reduction 成本降低 C (162)cost structure 成本结构 C (163)cost unit 成本单位 C (164)cost-volume-profit analysis(CVP) 本量利分析 C (165)costing 成本计算 C (166)credit note 贷项通知 C (167)credit report 信贷报告书 C (168)creditor 债权人 C (169)creditor days ratio 应付账款天数率 C (170)creditors ledger 应付账款分类账 C (171)critical event 关键事项 C (172)critical path 关键路线 C (173)cumulative preference shares 累积优先股 C (174)current asset 流动资产 C (175)current cost accounting 现时成本会计 C (176)current liabilities 流动负债 C (177)current purchasing power accounting 现时购买力会计 C (178)current ratio 流动比率 C (179)cut-off 截止 C (180)CVP 本量利分析 C (181)cycle time 周转时间 D (182)debenture 债券 D (183)debit note 借项通知 D (184)debit capacity 举债能力 D (185)debt ratio 债务比率 D (186)debtor 债务人;应收账款 D (187)debtor days ratio 应收账款天数率 D (188)debtors ledger 应收账款分类账 D (189)debtor' age analysis 应收账款账龄分析 D (190)decision driven costs 决策连动成本 D (191)decision tree 决策树 D (192)defects 次品 D (193)deferred expenditure 递延支出 D (194)deferred shares 递延股份 D (195)deferred taxation 递延税款 D (196)delivery note 交货单 D (197)departmental accounts 部门报表 D (198)departmental budget 部门预算 D (199)depreciation 折旧 D (200)dispatch note 发运单 D (201)development cost 开发成本 D (202)differential cost 差别成本 D (203)direct cost 直接成本 D (204)direct debit 直接借项 D (205)direct hours yield 直接小时产出率 D (206)direct labour cost percentage rate 直接人工成本百分比 D (207)direct labour hour rate 直接人工小时率 D (208)directs on indirect work 间接工作事项上的工时 D (209)discount rate 贴现率 D (210)discounted cash flow 现金流量贴现 D (211)discretionary cost 酌量成本 D (212)distribution cost 摊销成本 D (213)diversions 移用 D (214)diverted hours 移用小时 D (215)diverted hours ratio 移用工时比率 D (216)dividend 股利 D (217)dividend cover 股利产出率 D (218)dividend per share 每股股利 D (219)dog 疲软产品 D (220)double entry accounting 复式会计 D (221)double-entry book-keeping 复式薄记 D (222)doubtful debts 可疑债务 D (223)down time 停工时间 D (224)dynamic programming 动态规划 E (225)earning per share 每股盈利 E (226)earning ratio 市盈率 E (227)economic order quantity(EOQ) 经济订购批量 E (228)efficient market hypothesis 有效市场假设 E (229)efficiency ration 效率性比率 E (230)element of cost 成本要素 E (231)entity 经济个体 E (232)environmental audit 环境审计 E (233)environmental impact assessment 环境影响评价 E (234)EOQ 经济订购批量 E (235)equity 权益 E (236)equity method of accounting 权益法会计计算 E (237)equity share capital 权益股本 E (238)equivalent units 当量 E (239)event 事项 E (240)exceptional items 例外事项 E (241)expected value 期望值 E (242)expenditure 支出 E (243)expenses 费用 E (244)external audit 外部审计 E (245)external failure cost 外部损失成本 E (246)extraordinary items 非常事项 F (247)factory goods 让售商品 F (248)factoring 应收帐款让售 F (249)fair value 公允价值 F (250)feedback 反馈 F (251)FIFO 先近先出法 F (252)final accounts 年终报表 F (253)finance lease 融资租赁 F (254)financial accounting 财务会计 F (255)financial accounts calendar adjustment 财务报表的日历时间调整 F (256)financial management 财务管理 F (257)financial planning 财务计划 F (258)financial statement 财务报表 F (259)finished goods 完成品 F (260)fixed asset 固定资产 F (261)fixed overhead 固定制造费用 F (262)fixed asset turnover 固定资产周转率 F (263)fixed assets register 固定资产登记薄 F (264)fixed cost 固定成本 F (265)flexed budget 变动限额预算 F (266)flexible budget 弹性预算 F (267)float time 浮动时间 F (268)floating charge 流动抵押 F (269)flow of funds statement 资金流量表 F (270)forecasting 预测 F (271)founder's shares 发起人股份 F (272)full capacity 满负荷生产能力 F (273)function costing 职能成本计算 F (274)functional budget 职能预算 F (275)fund accounting 基金会计 F (276)fundamental accounting concept 基础会计概念 F (277)fungible assets 可互换资产 F (278)futuristic planning 远景计划 G (279)gap analysis 间距分析 G (280)gearing 举债经营比率(杠杆) G (281)goal congruence 目标一致性 G (282)going concern concept 持续经营概念 G (283)goods received note 商品收讫单 G (284)goodwill 商誉 G (285)gross dividend yield 总股息产出率 G (286)gross margin 总边际 G (287)gross profit 毛利润 G (288)gross profit percentage 毛利润百分比 G (289)group 企业集团 G (290)group accounts 集团报表 H (291)high-geared 高结合杠杆(比例) H (292)hire purchase 租购 H (293)historical cost 历史成本 H (294)historical cost accounting 历史成本会计 H (295)hours 小时 H (296)hurdle rate 最低可接受的报酬率 I (297)ideal standard 理想标准 I (298)idle capacity ration 闲置生产能力比率 I (299)idle time 闲置时间 I (300)impersonal accounts 非记名账户 I (301)imprest system 定额备用制度 I (302)income and expenditure account 收益和支出报表 I (303)incomplete records 不完善记录 I (304)incremental cost 增量成本 I (305)incremental yield 增量产出率 I (306)indirect cost 间接成本 I (307)indirect hours 间接小时 I (308)insolvency 无力偿付 I (309)intangible asset 无形资产 I (310)integrated accounts 综合报表 I (311)interdependency concept 关联性概念 I (312)interest cover 利息保障倍数 I (313)interlocking accounts 连锁报表 I (314)internal audit 内部审计 I (315)internal check 内部牵制 I (316)internal control system 内部控制体系 I (317)internal failure cost 内部损失成本 I (318)internal rate of return(IRR) 内含报酬率 I (319)inventory 存货 I (320)investment 投资 I (321)investment center 投资中心 I (322)invoice register 发票登记薄 I (323)issued share capital 已发行股本 J (324)job 定单 J (325)job card 工作卡 J (326)job costing 工作成本计算 J (327)job sheet 工作单 J (328)joint cost 联合成本 J (329)joint products 联产品 J (330)joint stock company 股份公司 J (331)joint venture 合资经营 J (332)journal 日记账 J (333)just-in-time(JIT) 适时制度 J (334)just-in-time production 适时生产 J (335)just-in-time purchasing 适时购买 K (336)key factor 关键因素 L (337)labour 人工 L (338)labour transfer note 人工转移单 L (339)leaning curve 学习曲线 L (340)ledger 分类账户 L (341)length of order book 定单平均周期 L (342)letter of credit 信用证 L (343)leverage 举债经营比率 L (344)liabilities 负债 L (345)life cycle costing 寿命周期成本计算 L (346)LIFO 后近先出法 L (347)limited liability company 有限责任公司 L (348)limiting factor 限制因素 L (349)line-item budget 明细支出预算 L (350)liner programming 线性规划 L (351)liquid assets 变现资产 L (352)liquidation 清算 L (353)liquidity ratios 易变现比率 L (354)loan 贷款 L (355)loan capital 借入资本 L (356)long range planning 长期计划 L (357)lost time record 虚耗时间记录 L (358)low geared 低结合杠杆(比例) L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念 M (360)machine hour rate 机器小时率 M (361)machine time record 机器时间记录 M (362)managed cost 管理成本 M (363)management accounting 管理会计 M (364)management accounting concept 管理会计概念 M (365)management accounting guides 管理会计指导方针 M (366)management audit 管理审计 M (367)management buy-out 管理性购买产权 M (368)management by exception 例外管理原则 M (369)margin 边际 M (370)margin of safety ration 安全边际比率 M (371)margin cost 边际成本 M (372)margin costing 边际成本计算 M (373)mark-down 降低标价 M (374)mark-up 提高标价 M (375)market risk premium 市场分险补偿 M (376)market share 市场份额 M (377)marketing cost 营销成本 M (378)matching concept 配比概念 M (379)materiality concept 重要性概念 M (380)materials requisition 领料单 M (381)materials returned note 退料单 M (382)materials transfer note 材料转移单 M (383)memorandum of association 公司设立细则 M (384)merger 兼并 M (385)merger accounting 兼并会计 M (386)minority interest 少数股权 M (387)mixed cost 混合成本 N (388)net assets 净资产 N (389)net book value 净账面价值 N (390)net liquid funds 净可变现资金 N (391)net margin 净边际 N (392)net present value(NPV) 净现值 N (393)net profit 净利润 N (394)net realizable value 可变现净值 N (395)net worth 资产净值 N (396)network analysis 网络分析 N (397)noise 干捞 N (398)nominal account 名义账户 N (399)nominal share capital 名义股本 N (400)nominal holding 代理持有股份 N (401)non-adjusting events 非调整事项 N (402)non-financial performance measurement 非财务业绩计量 N (403)non-integrated accounts 非综合报表 N (404)non-liner programming 非线性规划 N (405)non-voting shares 无表决权的股份 N (406)notional cost 名义成本 N (407)number of days stock 存货周转天数 N (408)number of weeks stock 存货周转周数 O (409)objective classification 客体分类 O (410)obsolescence 陈旧 O (411)off balance sheet finance 资产负债表外筹资 O (412)offer for sale 标价出售 O (413)operating budget 经营预算 O (414)operating lease 经营租赁 O (415)operating statement 营业报表 O (416)operation time 操作时间 O (417)operational control 经营控制 O (418)operational gearing 经营杠杆 O (419)operating plans 经营计划 O (420)opportunity cost 机会成本 O (421)order 定单 O (422)ordinary shares 普通股 O (423)out-of-date cheque 过期支票 O (424)over capitalization 过分资本化 O (425)overhead 制造费用 O (426)overhead absorption rate 制造费用分配率 O (427)overhead cost 制造费用 O (428)overtrading 超过营业资金的经营 P (429)paid cheque 已付支票 P (430)paid-up share capital 认定股本 P (431)parent company 母公司 P (432)pareto distribution 帕累托分布 P (433)participating preference shares 参与优先股 P (434)partnership 合伙 P (435)payable ledger 应付款项账户 P (436)payback 回收期 P (437)payments and receipts account 收入和支出报表 P (438)payments withheld 保留款额 P (439)payroll 工资单 P (440)payroll analysis 工资分析 P (441)percentage profit on turnover 利润对营业额比率 P (442)period cost 期间成本 P (443)perpetual inventory 永续盘存 P (444)personal account 记名账户 P (445)PEPT 项目评审法 P (446)petty cash account 备用金账户 P (447)petty cash voucher 备用金凭证 P (448)physical inventory 实地盘存 P (449)planning 计划 P (450)planning horizon 计划时限 P (451)planning period 计划期间 P (452)policy cost 政策成本 P (453)position audit 状况审计 P (454)post balance sheet events 资产负债表编后事项 P (455)practical capacity 实际生产能力 P (456)pre-acquisition losses 购置前损失 P (457)pre-acquisition profits 购置前利润 P (458)preference shares 优先股 P (459)preference creditors 优先债权人 P (460)preferred creditors 优先债权人 P (461)prepayments 预付款项 P (462)present value 现值 P (463)prevention cost 预防成本 P (464)price ratio 市盈率 P (465)prime cost 主要成本 P (466)prime entry-books of 原始分录登记薄 P (467)principal budget factor 主要预算因素 P (468)prior charge capital 优先股 P (469)prior year adjustments 以前年度调整 P (470)priority base budgeting 优先顺序体制的预算 P (471)private company 私人公司 P (472)pro-forma invoice 预开发票 P (473)problem child 问号产品 P (474)process costing 分步成本计算 P (475)process time 加工时间 P (476)product cost 产品成本 P (477)Product life cycle 产品寿命周期 P (478)production cost 生产成本 P (479)production cost of sales 售货成本 P (480)production volume ratio 生产业务量比率 P (481)profit center 利润中心 P (482)profit per employee 每员工利润 P (483)profit retained for the year 年度利润留存 P (484)profit to turnover ratio 利润对营业额比率 P (485)profit-volume graph 利量图 P (486)profitability index 盈利指数 P (487)programming 规划 P (488)project evaluation and review technique 项目评审法 P (489)projection 预计 P (490)promissory note 本票 P (491)prospectus 募债说明书 P (492)provisions for liabilities and charges 偿债和费用准备 P (493)prudent concept 稳健性概念 P (494)public company 公开公司 P (495)purchase order 订购单 P (496)purchase requisition 请购单 P (497)purchase ledger 采购账户 Q (498)quality related costs 质量有关成本 Q (499)queuing time 排队时间 R (500)rate 率 R (501)ratio 比率 R (502)ration pyramid 比率金字塔 R (503)raw material 原材料 R (504)receipts and payments account 收入和支付报表 R (505)receivable ledger 应收款项账户 R (506)redeemable shares 可赎回股份 R (507)redemption 赎回 R (508)registered share capital 注册资本 R (509)rejects 废品 R (510)relevancy concept 相关性概念 R (511)relevant costs 相关成本 R (512)relevant range 相关范围 R (513)reliability concept 可靠性概念 R (514)replacement price 重置价格 R (515)report 报表 R (516)reporting 报告 R (517)research cost, applied 应用性研究成本 R (518)research cost, pure or basic 理论或基础研究成本 R (519)reserves 留存收益 R (520)residual income 剩余收益 R (521)responsibility center 责任中心 R (522)retention money 保留款额 R (523)return on capital employed 运用资本报酬率 R (524)returns 退回 R (525)revenue 收入 R (526)revenue center 收入中心 R (527)revenue expenditure 收益支出 R (528)revenue investment 收入性投资 R (529)right issue 认股权发行 R (530)rolling budget 滚动预算 R (531)rolling forecast 滚动预测 S (532)sales ledger 销售分类账 S (533)sales order 销售定单 S (534)sales per employee 每员工销售额 S (535)scrap 废料 S (536)scrip issue 红股发行 S (537)secured creditors 有担保的债权人 S (538)segmental reporting 分部报告 S (539)selling cost 销售成本 S (540)semi-fixed cost 半固定成本 S (541)semi-variable cost 半变动成本 S (542)sensitivity analysis 敏感性分析 S (543)service cost center 服务成本中心 S (544)service costing 服务成本计算 S (545)set-up time 安装时间 S (546)shadow prices 影子价格 S (547)share 股票 S (548)share capital 股份资本 S (549)share option scheme 购股权证方案 S (550)share premium 股票溢价 S (551)sight draft 即期汇票 S (552)single-entry book-keeping 单式薄记 S (553)sinking fund 偿债基金 S (554)slack time 松弛时间 S (555)social responsibility cost 社会责任成本 S (556)sole trader 独资经营者 S (557)source and application of funds statement 资金来源和运用表 S (558)special order costing 特殊定单成本计算 S (559)staff costs 职工成本 S (560)statement of account 营业账单 S (561)statement of affairs 财务状况表 S (562)statutory body 法定实体 S (563)stock 存货 S (564)stock control 存货控制 S (565)stock turnover 存货周转率 S (566)stocktaking 盘点存货 S (567)stores requisition 领料申请单 S (568)strategic business unit 战略性经营单位 S (569)strategic management accounting 战略管理会计 S (570)strategic planning 战略计划 S (571)strategy 战略 S (572)subjective classification 主体分类 S (573)subscribed share capital 已认购的股本 S (574)subsidiary undertaking 子公司 S (575)sunk cost 沉没成本 S (576)supply estimate 预算估计 S (577)supply expenditure 预算支出 S (578)suspense account 暂记账户 S (579)SWOT analysis 长处和短处,机会和威胁分析 S (580)system 制度,体系 T (581)tactical planning 策略计划 T (582)tactics 策略 T (583)take-over 接收 T (584)tangible asset 有形资产 T (585)tangible fixed asset statement 有形固定资产表 T (586)target cost 目标成本 T (587)terotechnology 设备综合工程学 T (588)throughput accounting 生产量会计 T (589)time 时间 T (590)time sheet 时间记录表 T (591)total assets 总资产 T (592)total quality management 全面质量管理 T (593)total stocks 存货总计 T (594)trade creditors 购货客户(应付账款) T (595)trade debtors 销货客户(应收账款) T (596)trading profit and loss account 营业损益表 T (597)transfer price 转让价格 T (598)transit time 中转时间 T (599)treasurership 财务长制度 T (600)trail balance 试算平衡表 T (601)turnover 营业额 U (602)uncalled share capital 未催缴股本 U (603)under capitalization 不足资本化 U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用 U (605)uniform accounting 统一会计 U (606)uniform costing 统一成本计算 U (607)unissued share capital 未发行股本 V (608)value 价值 V (609)value added 增值 V (610)value analysis 价值分析 V (611)value for money audit 经济效益审计 V (612)vote 表决 V (613)voucher 凭证 W (614)waiting time 等候时间 W (615)waste 废品(料) W (616)wasting asset 递耗资产 W (617)weighted average cost of capital 资本的加权平均成本 W (618)weighted average price 加权平均价格 W (619)with resource 有追索权 W (620)without recourse 无追索权 W (621)working capital 营运资本 W (622)write-down 减值 Z (623)zero base budgeting 零基预算 Z (624)zero coupon bond 无息债券 Z (625)Z score 破产预测计分法。

会计英语期末知识点会计是一门涉及财务和商业运作的重要学科，它有着自己独特的术语和词汇。

在学习会计的过程中，了解和掌握会计英语是非常重要的。

下面将介绍一些会计英语的常见知识点。

1. 会计基础词汇会计英语中有一些基础的词汇需要掌握，比如：“accounting”（会计）、“asset”（资产）、“liability”（负债）、“revenue”（收入）和“expense”（费用）等。

这些词汇是会计学中的基本概念，理解它们有助于理解会计的核心原则和概念。

2. 财务报表财务报表是记录和反映企业财务状况和经营成果的重要工具。

在会计英语中，有一些词汇和短语与财务报表相关。

- "balance sheet"（资产负债表）: 显示企业在特定日期的资产、负债和股东权益。

- "income statement"（利润表）: 描述企业在一定期间内的收入、费用和利润情况。

- "statement of cash flow"（现金流量表）: 汇报企业现金流动的进出情况。

- "financial statement analysis"（财务报表分析）: 通过对财务报表进行分析，评估企业的财务状况和经营表现。

了解这些词汇和短语有助于理解和解读财务报表。

3. 会计准则会计准则是规范会计行为的准则和原则，它们对财务报表的编制和披露提供了一套标准规范。

会计准则在不同国家和地区可能有所不同，但有一些国际通用的准则，如国际财务报告准则（IFRS）。

- "generally accepted accounting principles"（普遍认可的会计准则，简称GAAP）: 是一套被广泛接受而通用的会计准则，用于编制和呈报财务报表。

- "International Financial Reporting Standards"（国际财务报告准则，简称IFRS）: 是国际会计准则委员会（IASB）制定的一套国际会计准则，广泛应用于世界各国的财务报告编制。

会计英语的名词解释在全球化的经济环境中，会计英语作为一种专业词汇系统成为了国际上财务人员必备的技能之一。

掌握会计英语不仅可以提高专业素养，还有助于加强与国际同行的交流。

本文将对一些常见的会计英语名词进行解释，帮助读者更好地理解与运用这些术语。

1. Assets（资产）资产是指任何有经济价值的资源，可以是现金、股票、债券、房产等，用来支持企业运营。

资产一般被分为长期资产和流动资产，前者指那些用于长期经营的资产，如土地、建筑等，后者指较流动的资产，如存货、应收账款等。

2. Liabilities（负债）负债是指企业所欠的债务或义务，包括应付账款、贷款、未付工资等。

负债按照偿还期限可以分为长期负债和流动负债，前者指一年以上需要偿还的债务，后者指一年内需要偿还的债务。

3. Equity（所有者权益）所有者权益是指企业拥有者对其资产净值的权利。

它包括股东权益和留存收益。

股东权益可以通过发行股票来获得，而留存收益是企业利润未分配的部分。

4. Revenue（收入）收入是企业在正常经营活动中产生的经济利益，如销售商品、提供服务等所获得的钱款。

收入可以分为主营业务收入和其他业务收入。

5. Expenses（费用）费用是企业为了开展正常经营活动而发生的支出，如工资、租金、采购成本等。

费用可以分为直接费用和间接费用，前者指与产品生产直接相关的费用，后者指与产品生产间接相关的费用。

6. Depreciation（折旧）折旧是指某种固定资产按照一定的标准逐年减少其价值的过程。

折旧费用会计上被逐年分摊在企业的成本中，以反映固定资产的使用寿命与价值的变化。

7. Amortization（摊销）摊销是指对某类资产进行逐年分配的过程，以反映其价值随时间的减少。

摊销一般适用于有限生命周期的资产，如专利权、版权等。

8. Audit（审计）审计是一项独立的、客观的评估，用于确定企业的财务报表是否符合会计准则和法律法规的规定。

审计旨在验证企业的财务信息的真实性与准确性。

第一讲会计英语的常用术语1。

account n。

.账，账目a/c;账户e。

g。

T—account: T型账户；account payable应付账款receivable 应收账款）；2.Accounting concepts 会计的基本前提1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营3）accounting period 会计分期financial year/ fiscal year 会计年度（financial adj。

财务的,金融的; fiscal adj.财政的）4)money measurement货币计量*权责发生制accrual basis。

accrual n。

本身是应计未付的意思，accrue v。

应计未付，应计未收,e。

g。

accrued liabilities，应计未付负债3.Quality of accounting information 会计信息质量要求（1）可靠性reliability(2）相关性relevance（3)可理解性understandability（4)可比性comparability（5)实质重于形式substance over form（6）重要性materiality（7)谨慎性prudence（8）及时性timeliness4。

Elements of accounting会计要素1）Assets：资产– current assets 流动资产cash and cash equivalents 现金及现金等价物（bank deposit）inventory存货receivable应收账款prepaid expense 预付费用– non-current assets 固定资产property (land and building）不动产，plant 厂房, equipment 设备（PPE）e。

专业会计英语知识点会计是一门应用广泛且非常重要的学科，其它行业也需要掌握一些会计知识。

而对于会计专业的学生来说，掌握专业会计英语知识是非常重要的。

本文将从几个方面介绍一些专业会计英语知识点，帮助读者扩展词汇量并加深对会计专业的理解。

一、会计概述1. 资产（Assets）：指企业拥有的可以转化为现金或其他货币等额物品或资源。

2. 负债（Liabilities）：指企业当前无法避免的经济付出或责任。

3. 所有者权益（Equity）：指企业所有者在资产减去负债后拥有的部分。

4. 利润（Profit）：指企业在特定期间内实现的净收入。

5. 财务报表（Financial Statements）：指记录和报告企业财务状况和经营成果的文书。

二、会计核算1. 应收账款（Accounts Receivable）：指企业因向顾客提供商品或服务而发生的未收回款项。

2. 应付账款（Accounts Payable）：指企业因购买商品或服务而产生的未偿付款项。

3. 现金流量表（Cash Flow Statement）：指反映企业现金流入和流出的报表。

4. 会计准则（Accounting Standards）：指制定和规范会计工作的基本原则和规则。

5. 成本核算（Cost Accounting）：指对企业产品或服务成本的计算和分析。

三、财务报告1. 利润表（Income Statement）：指反映企业一定期间内收入、成本和利润等信息的报表。

2. 资产负债表（Balance Sheet）：指反映企业在某一特定日期上的资产、负债和所有者权益等信息的报表。

3. 现金流量表（Cash Flow Statement）：指企业一定期间内现金流入和流出的报表。

4. 股东权益变动表（Statement of Changes in Equity）：指记录了企业一定期间内股东权益变动的报表。

5. 会计政策（Accounting Policies）：指企业在编制财务报表过程中选择的评估方法和会计处理原则。

常用财务会计英语在当今全球化的商业环境中，财务会计领域的英语应用越来越广泛。

无论是从事国际业务、与国外企业合作，还是阅读相关的专业文献，掌握常用的财务会计英语都至关重要。

首先，让我们来了解一些基础的财务会计术语。

“Accounting”就是“会计”的意思，而“Financial Accounting”则指的是“财务会计”。

“Assets”表示“资产”，包括有形资产（Tangible Assets）如房产、设备，以及无形资产（Intangible Assets）如专利、商标。

“Liabilities”是“负债”，例如贷款（Loans）、应付账款（Accounts Payable）等。

“Equity”指的是“所有者权益”，反映了企业所有者在企业资产中享有的经济利益。

在财务报表中，常见的词汇有“Balance Sheet”（资产负债表），它展示了企业在特定日期的财务状况，包括资产、负债和所有者权益。

“Income Statement”是“利润表”，用于反映企业在一定会计期间的经营成果。

“Cash Flow Statement”即“现金流量表”，体现了企业现金的流入和流出情况。

谈到会计核算，“Debit”（借方）和“Credit”（贷方）是两个关键概念。

在复式记账法中，每一笔交易都要同时记录在借方和贷方，以保持账户的平衡。

例如，购买办公用品，现金减少记在贷方，办公用品增加记在借方。

在成本核算方面，“Cost”表示“成本”，“Fixed Cost”是“固定成本”，如租金、设备折旧；“Variable Cost”则是“变动成本”，与产量或业务量直接相关，如原材料成本。

“Marginal Cost”是“边际成本”，指每增加一单位产品所增加的成本。

在财务分析中，“Ratio Analysis”（比率分析）是常用的方法。

“Profit Margin”（利润率）可以帮助我们了解企业的盈利能力，“Current Ratio”（流动比率）用于评估企业的短期偿债能力，“DebttoEquity Ratio”（负债权益比率）反映了企业的资本结构和长期偿债能力。

会计英语术语1原始分录错误error of original entry原始分录簿book of original entry原则性错误error of principle流淌资产current assets流淌负债current liabilities流淌比率current ratio流淌抵押品floating charge租购hire purchase租购公司hirer个体entity差额承上balance brought down差额承前balance brought forward差额转下balance carried down帐户account透支overdraft透支额度facility extent名调乱错误error of commission现金日记簿cash book现金收支帐receipts and payments account现金折扣cash discount虚帐户nominal account净缺失net loss累积基金accumulated fund停止经营quit concern动用资金capital employed专利税royalty专利权patent物资寄销帐goods sent on consignment account票面值par value接纳accept净流淌资产net current assets速动比率liquidity ratio寄销consignment寄销人consignor寄销帐consignment account票据拒付手续费noting charges票据贴现discounting bill of exchange组织大纲memorandum of association组织章程articles of association商誉goodwill贷方credit贷项通知单credit note贷项通知单(银行用) credit advice提用drawings提款帐drawings account费用expenses期未存货closing stock期初存货opening stock单式簿记single-entry bookkeeping备忘memorandum补助分类帐subsidiary account报表statement贴现discount发票invoice发票人drawer间接工资indirect wages贴现手续费discounting charge一般股ordinary shares一般日记簿general journal一般原始簿general book of original entry间接原料indirect material间接费用indirect expenses, overhead间接制造成本factory overhead开帐分录opening entries结帐分录closing entries短期合营joint venture短期合营帐joint venture account短期合营备忘帐memorandum joint venture account 结算票据honour the bill of exchange超额利润super profit资本capital资本主proprietor资本支出capital expenditure资本酬劳率return on capital employed零用现金凭单petty cash voucher零用现金簿petty cash book债权人creditor债券debenture估量利息帐法interest suspense account method预付费用prepaid expenses预取收益receipt in advance会计等式accounting equation损益帐profit and loss account损益运算income determination过帐posting资产assets资产负债表balance sheet资产收回价值goods repossessed value试算表trial balance经常性项目recurrent item溢价premium溢价发行issued at premium催缴股款call银行往来调剂表bank reconciliation statement复式簿记double-entry bookkeeping说明account for实帐户real account对销contra制成品finished goods汇票bill of exchange, draft实际成本actual cost截线enter short其它资产 other assets递延资产 deferred assets债券发行成本 deferred bond issuance costs长期预付租金 long-term prepaid rent长期预付保险费 long-term prepaid insurance递延所得税资产 deferred income tax assets预付退休金 prepaid pension cost其它递延资产 other deferred assets闲置资产 idle assets闲置资产 idle assets长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 长期应收票据 long-term notes receivable长期应收帐款 long-term accounts receivable催收帐款 overdue receivables长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties其它长期应收款项 other long-term receivables备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables出租资产 assets leased to others出租资产 assets leased to others出租资产 -重估增值 assets leased to others - incremental value from revaluation 累积折旧 -出租资产 accumulated depreciation - assets leased to others存出保证金 refundable deposit资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions 保留盈余(或累积亏损)如需转载，请注明来自FanE『翻译中国』;// retained earnings (accumulated deficit)如需转载，请注明来自FanE『翻译中国』;// 法定盈余公积 legal reserve法定盈余公积 legal reserve专门盈余公积 special reserve意外缺失预备 contingency reserve改良扩充预备 improvement and expansion reserve偿债预备 special reserve for redemption of liabilities其它专门盈余公积 other special reserve未分配盈余(或累积亏损)如需转载，请注明来自FanE『翻译中国』;// retained earnings-inappropriate (or accumulated deficit) 如需转载，请注明来自FanE『翻译中国』;// 累积盈亏 accumulated profit or loss前期损益调整 prior period adjustments本期损益 net income or loss for current period杂项资产 miscellaneous assets受限制存款 certificate of deposit - restricted杂项资产 -其它 miscellaneous assets - other负债 liabilities~ 流淌负债 current liabilities短期借款 short-term borrowings(debt)如需转载，请注明来自FanE『翻译中国』;// 银行透支 bank overdraft银行借款 bank loan短期借款 -业主 short-term borrowings - owners短期借款 -职员 short-term borrowings - employees短期借款 -关系人 short-term borrowings- related parties短期借款 -其它 short-term borrowings - other应对短期票券 short-term notes and bills payable应对商业本票 commercial paper payable银行承兑汇票 bank acceptance其它应对短期票券 other short-term notes and bills payable应对短期票券折价 discount on short-term notes and bills payable应对票据 notes payable应对票据 notes payable应对票据 -关系人 notes payable - related parties其它应对票据 other notes payable应对帐款 accounts pay able应对帐款 -关系人 accounts payable - related parties应对所得税 income taxes payable应对所得税 income tax payable应对费用 accrued expenses应对薪工 accrued payroll应对租金 accrued rent payable应对利息 accrued interest payable应对营业税 accrued VAT payable应对税捐 -其它 accrued taxes payable- other其它应对费用 other accrued expenses payable~ 其它应对款 other payables应对购入远汇款 forward exchange contract payable应对远汇款 -外币 forward exchange contract payable - foreign currencies买卖远汇溢价 premium on forward exchange contract应对土地房屋款 payables on land and building purchased应对设备款 Payables on equipment其它应对款 -关系人 other payables - related parties 应对股利 dividend payable 应对红利 bonus payable应对董监事酬劳 compensation payable to directors and supervisors其它应对款 -其它 other payables - other预收款项advance receipts预收货款 sales revenue received in advance预收收入 revenue received in advance其它预收款 other advance receipts一年或一营业周期内到期长期负债 long-term liabilities -current portion一年或一营业周期内到期公司债 corporate bonds payable - current portion一年或一营业周期内到期长期借款 long-term loans payable - current portion一年或一营业周期内到期长期应对票据及款项 long-term notes and accounts payable due within one year or one operating cycle一年或一营业周期内到期长期应对票据及款项-关系人 long-term notes and accounts payables to related parties - current portion其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion ~ 其它流淌负债 other current liabilities销项税额 VAT received(or output tax)如需转载，请注明来自FanE『翻译中国』;// 暂收款 temporary receipts代收款 receipts under custody估量售后服务/保固负债 estimated warranty liabilities递延所得税负债 deferred income tax liabilities递延兑换利益 deferred foreign exchange gain业主(股东)如需转载，请注明来自FanE『翻译中国』;// 往来 owners current account同业往来 current account with others其它流淌负债-其它 other current liabilities - others长期负债 long-term liabilities应对公司债 corporate bonds payable应对公司债 corporate bonds payable应对公司债溢(折)如需转载，请注明来自FanE『翻译中国』;// 价 premium(discount)如需转载，请注明来自FanE『翻译中国』;// on corporate bonds payable （本文已被扫瞄2355 次）一贯原则consistency人名帐户personal account工作底稿working paper已承兑汇票accepted draft/bill已发行股本issued capital己催缴股本called-up capital己缴股本paid-up capital已赎回票据retired bill欠付催缴股款calls in arrear毛存现金cash in hand毛利gross profit毛利率gross profit ratio/margin毛损gross loss日记簿journal月结单monthly statement少量余额minority balance分配allocation分类帐ledger公证文件noting分摊apportionment加成mark-up永久业权freehold要紧成本prime cost未催缴股本uncalled capital申请及分配application and allotment目标条款object clause平价发行issued at par出让人帐vendor account自平self-balancing自平分类帐self-balancing ledger自动转帐autopay成本会计cost accounting共同joint存货记录簿stock records存货周转率stock turnover rate存货帐stock account年终盘点存货year-end stock taking企业个体business entity合伙企业partnership在运品goods in transit在制品work-in-progress呆帐bad debts呆帐预备provision for bad debts没收forfeiture利息帐法interest account method重置replacement决算表final accounts折扣栏discount column折旧depreciation折旧帐法depreciation account method折旧预备帐法depreciation provision account method 折价discount非人名帐户impersonal account抽取extract固定资产fixed assets长期负债long-term liabilities法人legal person股本share capital拒付票据dishonoured bill股份share或有负债contingent liability所有权ownership承兑acceptance承兑人acceptor法定股本authorised capital股东主权shareholders’equity股东资金shareholders’fund受票人drawee直线折旧法straight-line depreciation method直截了当工资direct wages直截了当原料direct material直截了当费用direct expenses股票share certificate承销人consignee承销清单account sales抵销set-offs抵销性错误compensating error定额制度imprest system科目account负债liabilities信讬人trustee按比例分配pro rata背书endorsement持票人holder盈余surplus盈余分拨帐appropriation account重点钜数materiality重估折旧法revaluation depreciation method借方debit借项通知单debit note借项通知单(银行用) debit advice库存现金cash in hand配比match个别several纯利net profit纯利率net profit ratio记帐时借贷方互调complete reversal of entries专门原始簿special book of original entry（本文已被扫瞄2562 次）认讲意图offer暂记帐户suspense account销货成本cost of goods sold销货折扣discounts allowed销货退回簿returns inwards book销货净额net sales销货发票sales invoice销货簿sales journal调整adjustment制造成本会计manufacturing account数量表达及稳固货币量度quantifiability and stable monetary measure随要随付payable on demand余绌surplus and deficit遗漏错误error of omission余额承上balance brought down余额承前balance brought forward余额递减折旧法reducing balance depreciation method余额转下balance carried down历史成本historical cost担保还款佣金del credere commission总分类帐general ledger应对帐款分类帐creditors ledger, purchases ledger应对帐款分类帐统制帐户creditors ledger control account, purchases ledger control account 应收帐款分类帐debtors ledger, sales ledger应收帐款分类帐统制帐户debtors ledger control account, sales ledger control account 应计收益accrued income亏绌deficit购货折扣discounts received购货退出簿returns outwards book购货帐purchases account购货净额net purchases购货簿purchases journal营业折扣trade discount购销帐trading account购销损益帐trading and profit and loss account优先股preference shares应对帐款赊帐期限credit period received form trade creditors应对票据bill payable应收帐款赊帐期限credit period allowed to trade debtors应收票据bill receivable应计基础accrued basis购买权option偿债基金sinking fund营运资金比率working capital ratio转让transfer旧换新trade-in稳健保守conservatism, prudence簿记bookkeeping连续经营going concern变产帐realisation account赎回资本预备金capital redemption reserve fund英汉会计词汇accept 接纳acceptance 承兑accepted draft/bill 已承兑汇票acceptor 承兑人account 科目，帐户account for 说明account sales 承销清单accounting equation 会计等式accrued basis 应计基础accrued income 应计收益accumulated fund 累积基金actual cost 实际成本adjustment 调整allocation 分配application and allotment 申请及分配apportionment 分摊appropriation account 盈余分拨帐articles of association 组织章程assets 资产authorised capital 法定股本autopay 自动转帐bad debts 呆帐balance brought down 余额承上balance brought forward 余额承前balance carried down 余额转下balance sheet 资产负债表bank reconciliation statement 银行往来调剂表bill of exchange, draft 汇票bill payable 应对票据bill receivable 应收票据book of original entry 原始分录簿bookkeeping 簿记business entity 企业个体call 催缴股款called-up capital 己催缴股本calls in arrear 欠付催缴股款capital 资本capital employed 动用资金capital expenditure 资本支出capital redemption reserve fund 赎回资本预备金cash book 现金日记簿cash discount 现金折扣cash in hand 手存现金closing stock 期未存货compensating error 抵销性错误complete reversal of entries 记帐时借贷方互调conservatism 稳健保守consignee 承销人consignment 寄销consignment account 寄销帐consignor 寄销人consistency 一贯原则contingent liability 或有负债contra 对销cost accounting 成本会计cost of goods sold 销货成本credit 贷方credit advice 贷项通知单(银行用)credit note 贷项通知单credit period allowed to trade debtors 应收帐款赊帐期限credit period received form trade creditors 应对帐款赊帐期限creditor 债权人creditors ledger 应对帐款分类帐creditors ledger control account 应对帐款分类帐统制帐户current assets 流淌资产current liabilities 流淌负债current ratio 流淌比率debenture 债券debit 借方debit advice 借项通知单(银行用)debit note 借项通知单debtors ledger 应收帐款分类帐debtors ledger control account 应收帐款分类帐统制帐户del credere commission 担保还款佣金deficit 亏绌depreciation 折旧depreciation account method 折旧帐法depreciation provision account method 折旧预备帐法direct expenses 直截了当费用direct material 直截了当原料direct wages 直截了当工资discount 贴现，折价discounts allowed 销货折扣discount column 折扣栏discounts received 购货折扣discounting bill of exchange 票据贴现discounting charge 贴现手续费dishonoured bill 拒付票据double-entry bookkeeping 复式簿记draft 汇票drawee 受票人drawer 发票人drawings 提用drawings account 提款帐endorsement 背书enter short 截线entity 个体error of commission 帐名调乱错误error of omission 遗漏错误error of original entry 原始分录错误error of principle 原则性错误expenses 费用extract 抽取facility extent 透支额度factory overhead 间接制造成本final accounts 决算表finished goods 制成品fixed assets 固定资产floating charge 流淌抵押品forfeiture 没收freehold 永久业权general book of original entry 一般原始簿general journal 日记簿general ledger 总分类帐going concern 连续经营goods in transit 在运品goods repossessed value 资产收回价值goods sent on consignment account 物资寄销帐goodwill 商誉gross loss 毛损gross profit 毛利gross profit ratio 毛利率hire purchase 租购hirer 租购公司historical cost 历史成本holder 持票人honour the bill of exchange 结算票据impersonal account 非人名帐户imprest system 定额制度income determination 损益运算indirect expenses 间接费用indirect material 间接原料indirect wages 间接工资interest account method 利息帐法interest suspense account method 估量利息帐法invoice 发票issued at par 平价发行issued at premium 溢价发行issued capital 已发行股本joint 共同joint venture 短期合营joint venture account 短期合营帐journal 日记簿ledger 分类帐legal person 法人liabilities 负债liquidity ratio 速动比率long-term liabilities 长期负债manufacturing account 制造成本会计margin 毛利率mark-up 加成match 配比materiality 重点钜数memorandum 备忘memorandum joint venture account 短期合营备忘帐memorandum of association 组织大纲minority balance 少量余额monthly statement 月结单net current assets 净流淌资产net loss 净缺失net profit 纯利net profit ratio 纯利率net purchases 购货净额net sales 销货净额nominal account 虚帐户noting 公证文件noting charges 票据拒付手续费object clause 目标条款offer 认讲意图opening stock 期初存货opening entries 开帐分录option 购买权ordinary shares 一般股overdraft 透支overhead 间接费用ownership 所有权paid-up capital 己缴股本par value 票面值partnership 合伙企业patent 专利权payable on demand 随要随付personal account 人名帐户petty cash book 零用现金簿petty cash voucher 零用现金凭单posting 过帐preference shares 优先股premium 溢价prepaid expenses 预付费用prime cost 要紧成本pro rata 按比例分配profit and loss account 损益帐proprietor 资本主provision for bad debts 呆帐预备prudence 稳健保守purchases account 购货帐purchases journal 购货簿purchases ledger 应对帐款分类帐purchases ledger control account 应对帐款分类帐统制帐户quantifiability and stable monetary measure 数量表达及稳固货币量度quit concern 停止经营real account 实帐户realisation account 变产帐receipts and payments account 现金收支帐receipt in advance 预取收益recurrent item 经常性项目reducing balance depreciation method 余额递减折旧法replacement 重置retired bill 已赎回票据returns inwards book 销货退回簿return on capital employed 资本酬劳率returns outwards book 购货退出簿revaluation depreciation method 重估折旧法royalty 专利税sales invoice 销货发票sales journal 销货簿sales ledger 应收帐款分类帐sales ledger control account 应收帐款分类帐统制帐户set-offs 抵销several 个别share 股份share capital 股本share certificate 股票shareholders’equity 股东主权shareholders’fund 股东资金self-balancing 自平self-balancing ledger 自平分类帐single-entry bookkeeping 单式簿记sinking fund 偿债基金special book of original entry 专门原始簿statement 报表stock account 存货帐stock records 存货记录簿stock turnover rate 存货周转率straight-line depreciation method 直线折旧法subsidiary account 补助分类帐super profit 超额利润surplus 盈余surplus and deficit 余绌suspense account 暂记帐户trade discount 营业折扣trade-in 旧换新trading account 购销帐trading and profit and loss account 购销损益帐transfer 转让trial balance 试算表trustee 信讬人uncalled capital 未催缴股本vendor account 出让人帐work-in-progress 在制品working capital ratio 营运资金比率working paper 工作底稿year-end stock taking 年终盘点存货（本文已被扫瞄2566 次）。

词汇表AAccelerated Cost Recovery System (ACRS)（加速成本回收制）：1981年基于税收目的而引入的折旧方法，后来作了修正。

请参见修正的加速成本回收制。

accelerated depreciation（加速折旧）：一种前期折旧额大于后期折旧额的折旧方法。

account（账户）：用于归类和概括交易的记录工具。

account form of balance sheet（账户式资产负债表）：左边是资产，右边是负债和所有者权益的资产负债表。

accounting（会计）：通过计量主体的经济活动，向那些作商业和经济决策的人提供有用信息的系统过程。

accounting changes（会计变更）：用于描述与前期不同的会计原则、会计估计和报告主体的使用。

accounting controls（会计控制）：与维护资产及财务报表可靠性有关的过程。

accounting cycle（会计循环）：用于分析、记录、归类和汇总交易的一系列步骤。

accounting equation（会计方程式）：资产＝负债＋所有者权益。

accounting errors（会计差错）：由计算差错、会计原则的不恰当运用及重大事件的忽略所导致的错误。

accounting period（会计期间）：与会计报告相关的时间。

accounting policies（会计政策）：用于报告公司财务成果的会计原则及惯例。

Accounting Principles Board (APB)（会计原则委员会）：一个由美国注册会计师成立的委员会，这些注册会计师在1959—1973年期间，发布制定会计准则的意见书。

Accounting Research Bulletins (ARBs)（会计研究公报）：由美国注册会计师协会会计程序委员会发布的公告。

该协会在1939—1959年期间制定会计准则。

accounting system（会计制度）：用于搜集和披露会计数据的过程和方法。

会计英语知识点总结会计英语是指在会计领域中使用的专业术语和表达方式。

对于从事会计工作的人员来说，掌握会计英语是十分重要的，因为它涉及到了财务报表的编制、财务分析以及财务管理等方面。

在这篇文章中，我将总结一些常见的会计英语知识点，以帮助读者更好地掌握这一领域的语言表达。

一、会计核算方法（Accounting Methods）1. 现金会计法（Cash Accounting Method）现金会计法是指只在货币实际发生时才予以认可和记录的会计核算方法。

它适用于小型企业和个人，记录的是实收实付的现金流量。

2. 计提法（Accrual Accounting Method）计提法是指按照货币应收和应付的实际发生情况进行会计记账，无论是否收付现金。

这种方法更加符合企业的真实经济状况，广泛应用于大型企业和上市公司。

二、财务报表（Financial Statements）1. 资产负债表（Balance Sheet）资产负债表是企业在特定日期上的财务状况的快照。

它将企业的资产、负债和所有者权益进行了统计，并展示了企业的资金来源和运用情况。

2. 利润表（Income Statement）利润表反映了企业在一定期间内的经营业绩。

它列出了企业的收入、成本以及税前和税后利润等财务指标。

3. 现金流量表（Cash Flow Statement）现金流量表显示了企业在一定期间内现金流动的情况。

它列出了企业的经营、投资和筹资活动所产生的现金流量净额。

三、财务指标（Financial Ratios）1. 流动比率（Current Ratio）流动比率是企业流动性的重要指标之一，它反映了企业流动资产与流动负债的关系。

公式为：流动比率= 流动资产/ 流动负债。

该指标越高，说明企业越有能力偿还短期债务。

2. 负债比率（Debt Ratio）负债比率是企业资本结构的重要指标，它反映了企业负债占总资产的比例。

公式为：负债比率= 总负债/ 总资产。

会计专业英语词汇大全（一）一.专业术语AcceleratedDepreciationMethod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decliningbalancedepreciation，双倍余额递减折旧法doubledecliningbalancedepreciation，年限总额折旧法sumoftheyears'depreciationAccount科目，帐户Accountformat帐户式Accountpayable应付帐款Accountreceivable应收帐款Accountingcycle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Accountingequation会计等式：资产=负债+业主权益Accountsreceivableturnover应收帐款周转率：一个时期的赊销净额/应收帐款平均余额Accrualbasisaccounting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。

Accrueddividend应计股利Accruedexpense应记费用：指本期已经发生而尚未支付的各项费用。

Accruedrevenue应记收入Accumulateddepreciation累计折旧Acid-testratio酸性试验比率，企业速动资产与流动负债的比率，又称quickratioAcquisitioncost购置成本Adjustedtrialbalance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。

Adjustingentry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Agingofaccountsreceivable应收帐款的帐龄分类Allocable应分配的Allowanceforbaddebts备抵坏帐Allowancefordepreciation备抵折旧Allowancefordoubtfulaccounts呆帐备抵Allowanceforuncollectibleaccounts呆帐备抵Allowancemethod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。

英语版的会计名词解释会计是一门重要的商务领域，它涉及到各种复杂的术语和概念。

对于那些不熟悉会计的人来说，这些术语可能会让人感到困惑。

为了帮助读者更好地理解会计名词，本文将解释一些常见的英语版会计名词。

1. Assets（资产）:Assets refer to something of value that a company or individual owns. This includes physical assets like cash, buildings, and equipment, as well as intangible assets like patents and trademarks. Assets represent the resources available to a company and are recorded on the balance sheet.2. Liabilities（负债）:Liabilities are the obligations or debts that a company or individual owes. This includes loans, accounts payable, and other financial obligations. Liabilities represent the company's debts and are also recorded on the balance sheet.3. Equity（股权）:Equity represents the ownership interest in a company. It is calculated by subtracting liabilities from assets. Equity can be in the form of stocks, retained earnings, or other forms of ownership. Equity represents the residual interest in the assets after deducting the liabilities.4. Revenue（收入）:Revenue is the income generated by a company through its primary business activities. It includes sales of products or services, as well as other sources of income such as royalties or licensing fees. Revenue is recorded on the income statement and is a key measure of a company's financial performance.5. Expenses（费用）:Expenses are the costs incurred by a company in the process of generating revenue. This includes salaries, rent, utilities, and other costs necessary to run the business. Expenses are deducted from revenue to calculate the company's net income.6. Profit（利润）:Profit is the amount of money left over after deducting expenses from revenue. It is a key indicator of a company's financial success. Profit can be further broken down into gross profit and net profit. Gross profit is the difference between revenue and the cost of goods sold, while net profit is the remaining profit after deducting all expenses.7. Depreciation（折旧）:Depreciation is the accounting method used to allocate the cost of an asset over its useful life. It is used to account for the wear and tear of long-term assets, such as buildings or equipment. Depreciation expense is recorded on the income statement and is deducted from revenue to calculate net profit.8. Accrual Basis（权责发生制）:Accrual basis accounting is a method of recording financial transactions based on when they occur, rather than when the cash is exchanged. Under accrual basis accounting, revenue is recognized when it is earned, and expenses are recognized when they are incurred, regardless of when the cash is received or paid out.9. Cash Basis（现金基础）:Cash basis accounting is a method of recording financial transactions based on when the cash is exchanged. Under cash basis accounting, revenue is recognized when the cash is received, and expenses are recognized when the cash is paid out. This method is simpler but may not accurately represent the financial position of a company.10. Return on Investment (ROI)（投资回报率）:ROI is a measure of the profitability of an investment. It is calculated by dividing the net profit from the investment by the initial cost of the investment, and expressing theresult as a percentage. ROI is used to evaluate the efficiency and effectiveness of an investment.以上仅是一些常见的英语版会计名词解释，如需了解更多会计名词，请参考相关的财务会计教材和专业词典。

会计专业英语知识点汇总会计专业是现代商业领域中非常重要的一门专业。

在学习会计专业时，除了掌握会计理论和实践技巧外，掌握一定的英语知识也是非常重要的。

本文将为大家汇总一些会计专业的英语知识点，希望能够帮助到学习会计专业的同学们。

1.会计基础知识 (Accounting Basics)–Assets：资产–Liabilities：负债–Equity：所有者权益–Revenue：收入–Expenses：费用–Balance Sheet：资产负债表–Income Statement：损益表–Cash Flow Statement：现金流量表2.会计准则和规范 (Accounting Standards and Regulations)–Generally Accepted Accounting Principles (GAAP)：通用会计准则–International Financial Reporting Standards (IFRS)：国际财务报告准则–Financial Accounting Standards Board (FASB)：美国财务会计准则委员会–International Accounting Standards Board (IASB)：国际会计准则委员会3.资产负债表相关术语 (Balance Sheet Terminology)–Current Assets：流动资产–Non-current Assets：非流动资产–Current Liabilities：流动负债–Non-current Liabilities：非流动负债–Shareholders’ Equity：股东权益–Goodwill：商誉–Depreciation：折旧–Amortization：摊销4.损益表相关术语 (Income Statement Terminology)–Gross Profit：毛利润–Operating Income：营业收入–Operating Expenses：营业费用–Net Income：净收入–Earnings per Share (EPS)：每股收益5.现金流量表相关术语 (Cash Flow Statement Terminology)–Cash Inflows：现金流入–Cash Outflows：现金流出–Operating Activities：经营活动–Investing Activities：投资活动–Financing Activities：筹资活动–Net Cash Flow：净现金流量6.会计报表分析 (Financial Statement Analysis)–Ratio Analysis：比率分析–Liquidity Ratios：流动性比率–Solvency Ratios：偿债能力比率–Profitability Ratios：盈利能力比率–Efficiency Ratios：效率比率7.审计和内部控制 (Auditing and Internal Control)–Audit：审计–Internal Control：内部控制–Segregation of Duties：职责分离–Internal Audit：内部审计–External Audit：外部审计8.税务会计 (Tax Accounting)–Taxable Income：应税收入–Tax Deductions：税收减免–Tax Credits：税收抵免–Tax Liability：税务负债–Tax Planning：税务规划这些是会计专业中一些重要的英语知识点，希望能够帮助到学习会计专业的同学们。

03会计英语专用词汇及术语（中英文版）会计科目英文Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeeping 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure disclose 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner’s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业 Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders’ equity 股东权益Window dressing 门面粉饰Account 帐户会计英文(中英文对照)一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 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 cheque'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 deposits1101 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 - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 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 stocks1402 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 bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备 Bcreditor's rights investment depreciation reserves1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves固定资产 Fixed assets1501 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 implement1502 累计折旧 Accumulated depreciation1505 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 depreciationreserves1601 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 fabricate1603 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 project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets无形资产 Intangible assets1801 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 Goodwill1805 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 reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 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 liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 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 withnoldings 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 tax(VVULPT)payable'217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 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 year2311 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 interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 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 year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(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 reserve3121 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 capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 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 welfarefund'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 toassets(or stock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 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 manufacture4105 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 cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue5201 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 revenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge 费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 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 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax5503 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 cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment专业术语consistency 一贯性substance over form 实质重于形式materiality 重要性prudence 谨慎性current asset 流动资产non-current asset 非流动资产round it up, round it down 四舍五入contingent liability 或有负债creditor 债权人rendering of service 提供劳务royalties 版税bonus share 分红股redempte share 赎回股份debenture 债券credit 贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount 资产净值（资产－累计折旧－减值）rule of thumb 经验法contribution margin 边际贡献deferred income 递延收入finance lease 融资租赁cash equivalents 现金等价物operating lease 经营租赁capital appreciation 资本增值amortization 分摊incremental budget 增量预算zero based budget 零基预算continuous budget 滚动预算deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment (ROI) 投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法英文会计报表利润表INCOME STATEMENT 项目ITEMS 产品销售收入Sales of products其中：出口产品销售收入Including：Export sales 减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products 减：产品销售税金Less：Sales tax产品销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses管理费用General and administrative expenses 财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minus interest income)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains) 产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations营业利润Operating profit 加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income 减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit 减：所得税Less：Income tax 净利润Net profit资产负债表 BALANCE SHEET资产ASSETS 流动资产CURRENT ASSETS 现金Cash on hand 备用金Pretty cash银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable应收帐款Accounts receivable 减：坏帐准备Less：allowance for bad debts 预付货款Prepayments-supplies内部往来Inter-company accounts 其他应收款Other receivables 待摊费用Prepaid and deferred expenses存货Inventories 减：存货变现损失准备： Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets 长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year 固定资产：FIXED ASSETS固定资产原价Fixed assets-cost 减：累计折旧Less: accumulated depreciation固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：accumulated depreciation 融资租入固定资产净值：Fixed assets-net value on financial lease在建工程：CONSTRUCTION WORK IN PROCESS 无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site 工业产权及专有技术Industrial property right and patents其他无形资产Other intangibles 无形资产合计T otal intangible assets其它资产OTHER ASSETS 开办费Organization expenses 递延投资损失Deferred investment筹建期间汇兑损失Exchange losses during organization period losses递延税款借项Debit side of deferred tax 其他递延支出Other deferred expenditures待转销汇兑损益Prepaid and deferred exchange loss 其他递延借款Debit side of other deferred其他资产合计Total other Assets 资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL 流动负债：CURRENT LIABILITIES短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable内部往来Inter-company accounts 预收货款Items received in advance-supplies应付工资Accrued payroll 应交税金T axes payable 应付股利Dividends payable其他应付款Other payables 预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year其他流动负债Other current liabilities 流动负债合计Total current liabilities长期负债：LONG TERM LIABILITIES 长期借款long term loans 应付公司债Bonds payable 应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year 长期负债合计：Total long term liabilities其他负债：OTHER LIABILITIES 筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains 递延税款贷项Credit side of deferred tax 其他递延贷项Credit side of other tax 待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities 负债合计T otal liabilities 所有者权益Investor’s equity委托加工材料Materials processed on commission受托代销商品Goods in consignment代管商品物资Good held in our custos 本年支付的进口环节税金Import tax paid this year由企业负责的应收票据贴现Contingent Liability incurred by discounted notes receivable租入固定资产Leasehold fixed assets应付帐款 Trade creditors 应收票据 Notes receivable 预收帐款Advances from customers应收股利Dividends receivable 代销商品款Consignment-inpayables 应收利息 Interest receivable 应付工资 Payroll payable 应收帐款 Trade debtors 应付福利费 Welfare payable其他应收款 Other debtors 应付股利 Proposed dividends 坏帐准备 Provision for doubtful debts 应付短期债券 Short-term bonds payable 预付帐款 Prepayment 应交税金 Tax payable应收补贴款 Allowance receivable 其他应交款 Other payable to government待摊费用 Prepaid expenses 其他应付款 Other creditors待处理流动资产损益 Unsettled G/L on current assets 预提费用Accrued expenses存货 Inventories 一年内到期长期负债 Long term liabilities due within one year存货跌价准备Provision for obsolete stocks 其他流动负债Other current liability其他流动资产Other current 流动负债合计TOTAL CURRENT LIABILITIES流动资产合计TOTAL CURRENT ASSETS 长期股权投资Long term equity investment 应付债券Bonds payable 长期债券投资Long term securities investment长期应付款 Long term payable 长期投资减值准备 Provision for long-term investment 住房周转金Housing fund 其他长期负债Other long term liabilities长期投资合计 TOTAL LONG-TERM INVESTMENT长期负债合计 TOTAL LONG-TERM LIABILITIES 固定资产 Fixed assets累计折旧Accumulated depreciation 递延税款Deferred taxation 工程物资 Project material在建工程Construction in progress 其他负债合计TOTAL OTHER LIABILITIES固定资产减值准备Imparement 待处理固定资产损益UnsettledG/L on fixed assets负债合计TOTAL LIABILITIES 固定资产合计TOTAL FIXED ASSETS股本 Share capital资本公积 Capital surplus 无形资产 Intangible assets 盈余公积Surplus reserves开办费Pre-operating expenses 期初未分配利润Retained earnings, beginning of the year长期待摊费用Deferred assets 本年净利润NET INCOME FOR THE YEAR其他长期资产Other long term assets 所有者权益合计TOTAL EQUITIES无形及其他资产合计 TOTAL INTANGIBLE AND ASSETS 资产总计TOTAL ASSETS 负债及所有者权益总计TOTAL LIABILITIES AND EQUITY。

会计英文专业术语1. Accounting: The process of recording, classifying, summarizing, interpreting, and communicating financial information about a business entity to stakeholders.2. Financial statements: Formal reports that provide information on an entity's financial performance and position, including the balance sheet, income statement, and cash flow statement.3. Balance sheet: A statement that shows a company's financial position at a specific point in time, including its assets, liabilities, and shareholders' equity.4. Income statement: A financial statement that shows a company's financial performance over a specific period of time by detailing its revenues, expenses, and profit or loss.5. Cash flow statement: A financial statement that shows the inflows and outflows of cash and cash equivalents from operating, investing, and financing activities during a specific period.6. Generally Accepted Accounting Principles (GAAP): A common set of accounting principles, standards, and procedures for preparing financial statements that are used by companies to ensure consistency and comparability of financial information.7. International Financial Reporting Standards (IFRS): A set of global accounting standards issued by the International Accounting Standards Board (IASB) that are used by companies in many countries outside the United States.8. Accrual accounting: An accounting method that recognizes revenues and expenses when they are incurred, regardless of when the cash is received or paid.9. Cost accounting: The process of determining and allocating costs associated with producing goods or providing services.10. Depreciation: The systematic allocation of the cost of atangible asset over its expected useful life.11. Amortization: The systematic allocation of the cost of an intangible asset over its expected useful life.12. Double-entry bookkeeping: A method of recording financial transactions that requires each transaction to have equal debits and credits to maintain the balance of the accounting equation (Assets = Liabilities + Shareholders' Equity).13. Journal entry: The recording of a financial transaction in the general journal, which includes the date, accounts, amounts, and a brief description.14. Trial balance: A list of all the accounts in the general ledger and their balances, used to ensure that debits and credits are in balance before preparing financial statements.15. Auditing: The independent examination and verification of a company's financial records, statements, and underlying transactions to ensure accuracy, reliability, and compliance with laws and regulations.。