•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
•accounts receivable 应收账款
•provision for bad debts /allowance for uncollectible account / doubt debts 坏帐准备
•recoveries 追回款
•direct write-off method 直接冲销法
•allowance method 备抵法
•contra account 备抵账户
•prepaid expense 预付、待摊费用
•prepayment / advance to supplies 预付账款
•inventory 存货
•merchandise inventory库存商品
•finished goods 产成品
•semi-finished goods 半成品
•good in process 在产品
•construction in process 在建工程
•warehousing 仓库
•FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法
•overhead 企业经费
•long-term equity investment 长期投资
•fixed assets / plant assets 固定资产
•useful life 使用寿命
•residual value / salvage value 残值
•unit –production method 单位产量法•depreciation per unit单位折旧额
•accumulated depreciation 累计折旧
•accelerate method 加速折旧法
•DDB method 法双倍余额递减
•SYD method 年数总和法
•disposal of fixed assets 固定资产清理
•intangible assets 无形资产
•patents 专利权
•trademarks 商标权
•goodwill 商誉
•deferred assets 递延资产
•operating lease 经营租赁
•capital lease 融资租赁
•capital expenditure 资本性支出•revenue expenditure 收益性支出•amortize 分期偿还（债务）
•other cash equivalent 其他货币资金•order / draft 汇票
•deposit 存款、订金
•IOUS 借据
•postdated check延付支票(不属于流动资产）•outstanding check 未付支票
•not sufficient funds check 资金不足支票•electronic funds transfer 电子资金转账•service charges / handling charge 手续费•petty cash 备用金
•bank statement 银行对账单
•bank reconciliation 银行余额调节表•receipt 收入、收据•reimburse 偿还、报销 vt •disbursement 支付、支出
•creditor 债权人•promissory note 本票
