accounting的意思

（岗位职责）常见职位的英

语翻译

常见职位的英语翻译

AccountingAssistant会计助理

AccountingClerk记帐员

AccountingManager会计部经理

AccountingStall会计部职员

AccountingSupervisor会计主管

AdministrationManager行政经理

AdministrationStaff行政人员

AdministrativeAssistant行政助理

AdministrativeClerk行政办事员

AdvertisingStaff广告工作人员

AirlinesSalesRepresentative航空公司定座员

AirlinesStaff航空公司职员

ApplicationEngineer应用工程师

AssistantManager副经理

BondAnalyst证券分析员

BondTrader证券交易员

BusinessController业务主任

BusinessManager业务经理

Buyer采购员

Cashier出纳员

ChemicalEngineer化学工程师

CivilEngineer土木工程师

Clerk/Receptionist职员/接待员

ClerkTypist&Secretary文书打字兼秘书

ComputerDataInputOperator计算机资料输入员

ComputerEngineer计算机工程师

ComputerProcessingOperator计算机处理操作员

ComputerSystemManager计算机系统部经理

Copywriter广告文字撰稿人

DeputyGeneralManager副总经理

EconomicResearchAssistant经济研究助理

ElectricalEngineer电气工程师

EngineeringTechnician工程技术员

EnglishInstructor/Teacher英语教师

ExportSalesManager外销部经理

会计计提单词

一、“Accrual（会计计提）”

（一）单词释义

“Accrual”在会计领域指的是一种会计处理方法，即根据权责发生制原则，在收入或费用实际发生时就进行记录，尽管现金的收付可能尚未发生。就好像你知道自己即将得到一笔钱或者即将支付一笔钱，即使钱还没到账或者还没从口袋里掏出去，也要先把这笔账记上。

（二）单词用法

1. 在会计分录中，我们经常会看到accrual的使用。例如，“We need to make

an accrual for the interest expense this month.”（我们这个月需要计提利息费用。）它可以作为名词使用，表示计提的金额或者计提这种行为。

2. 也可以用它的形容词形式“accrued”，如“Accrued revenue should be

recognized in the current period.”（应在当期确认已计提的收入。）

（三）近义词

1. Provision：和accrual类似，都有预先准备、预留的意思。不过provision更多地强调为了应对可能的损失或者负债而进行的准备。例如，“The company made

a provision for bad debts, which is somewhat like an accrual but more

focused on potential losses.”（公司为坏账做了准备，这有点像计提，但更侧重于潜在损失。）

2. Allocation：有分配、分摊的意思，在某些情况下与accrual相关。比如，当我们将费用按一定规则分摊并计提时，可以认为有一定联系。“The allocation of

costs can involve accrual methods.”（成本的分摊可能涉及计提方法。）

（四）短语搭配 1. Accrual accounting：权责发生制会计，这是整个会计体系中的重要部分。例如，“Most modern companies use accrual accounting to accurately reflect

account的讲解

Accounting is an essential aspect of any business, organization, or

individual's financial management. An account is a record of financial

transactions that helps to keep track of the flow of money in and out

of an entity. It is a systematic and organized way of recording

financial information that is used to prepare financial statements, tax

returns, and other financial reports.

An account is a ledger that contains all the financial transactions of a

business or individual. It is used to record all the financial activities,

including sales, purchases, expenses, and payments. The account is

divided into two parts, the debit side, and the credit side. The debit

side records all the money that comes into the account, while the

credit side records all the money that goes out of the account.

accounting词汇

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 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 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

应收款 Account receivable

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