会计专业基础英语

会计专业英语词汇obligation债项；责任；义obligation bond债务债券obligee受惠人occupational retirement scheme职业退休计划Occupational Retirement Schemes Division [Financial Services Bureau] 退休计划部〔财经事务局〕odd lot散股；碎股；零股odd lot broker散股经纪OECD country经济合作及发展组织国家；经济合作及发展组织的成员国OECD stock market经济合作及发展组织国家的证券市场off-balance-sheet exposure资产负债表外的风险off-balance-sheet financing帐外融资；资产负债表外的融资off-balance-sheet item资产负债表外的项目off-balance-sheet transaction帐外交易；资产负债表外的交易offer要约；建议；收购offer by tender招标发售offer document要约文件；建议文件offer for sale要约出售offer for subscription公开招股offer mechanism招股机制offer of shares for public subscription 公开招股offer period要约期offer price要约价；发盘价offer rate拆出息率offer to buy要约买入offer to lend要约贷出offer to sell要约卖出offeree受要约人offeree company受要约公司offeree shareholder受要约公司的股东offeror要约人offeror company要约公司；提出要约公司off-floor terminal离场交易终端机off-floor trading离场交易office of profit有收益的职位Office of the Commissioner for Securities and Commodities Trading 证券及商品交易监理专员办事处Office of the Commissioner of Banking银行业监理处Office of the Commissioner of Insurance保险业监理处Office of the Exchange Fund外汇基金管理局Office of the Telecommunications Authority Trading Fund电讯管理局营运基金Official Administrator遗产管理官official emolument官职薪酬official listing正式上市official rate法定汇率；官价Official Receiver破产管理署署长Official Receiver's Office破产管理署official trustee法定受托人off-market dealing场外买卖offset抵销；弥补；冲销offsetting position相抵持仓offshore bank离岸银行offshore borrowing海外借款offshore borrowing transaction 海外借款交易offshore business海外业务offshore currency deposit market 海外货币存款市场offshore fund离岸基金offshore interest海外利息offshore reinsurance income离岸再保险入息Offshore Supervisors Group离岸监理组织off-site review非实地审查off-site scrutiny非实地审核Ogaki Kyoritsu Bank, Ltd.大垣共立银行omission of income漏报入息omission of profit漏报利润on account basis记帐方式；赊帐方式on-balance-sheet item资产负债表内的项目on-cost间接成本；间接费用；附加行政费用one board lot of securities“一手”证券"one building" condition“一家分行”的规定one day rolling currency futures单日掉期外汇期货one day rolling currency futures contract 单日掉期外汇期货合约one price单一价格；不二价one-line vote整笔拨款one-off grant一次过拨款one-off item非经常项目one-off payment一次过拨款；单一笔款项one-off subsidy一次过补贴onerous tax繁苛税项；繁重税率on-floor order场内买卖盘on-lending转借on-site examination实地审查open a position“做仓”；开仓open account未清帐户；记帐交易；往来帐户open contract未平仓合约open economy开放经济open interest未平仓合约数量open market公开市场open market value公开市场价值；市值open offer [listing method]公开售股〔上市方式〕open order开仓订单open outcry公开叫价；公开喊价open position未平仓交易open price开仓价格open tender公开投标open-end fund开端基金open-ended investment corporation 股份不定的投资公司opening balance期初结余opening price开盘价格；开市价opening quotation开市价；开市行情opening rate开盘汇价operating account营业帐目；营业帐户；经营帐目operating agreement营运协议operating cost营运成本；运作成本；操作成本operating deficit营业亏损；经营赤字operating expenditure经营开支；营运开支；营业支出operating expenses营运开支；营业费用operating income营运收入；营业收入operating loan经营业务所需贷款operating profit营业利润operating revenue营运收入；营业收益operating services account营运服务帐目operating statement经营收支表；营业损益表operating surplus经营盈余；营业盈余operation经营；营运；投产operational fund经费operative aggregate现行总体数字operator经营者；营运者；营办商opportunity cost机会成本optimist“好友”optimum rate of expenditure最适当支出率option期权；认购权；选择权；选购权option contract期权合约option money期权费option on a futures contract期货合约期权；期货期权option on commodities商品期权option position期权持仓量option premium期权金；期权溢价optional stipulation选择性规定Options Clearing Corporation [Chicago]期权结算公司〔芝加哥〕Options Clearing House Pty Limited [Sydney] 期权结算所有限公司〔悉尼〕Options Clearing Rules《期权结算规则》options market期权市场options market maker期权“庄家”options pricing model期权定价模式options trading期权交易options trading member期权交易会员Options Trading Rules《期权交易规则》order订单；命令；买卖盘order cheque记名支票；抬头支票order for payment of money 付款指令票据order for purchase订购书order for redirection转寄令order for sale售卖令order of discharge破产解除令order of foreclosure absolute 绝对止赎令order of mail transfer信汇委托书order to pay admitted debt 偿付承认债项令order-based system以买卖盘为基础的制度ordinary annual contribution经常性每年捐款ordinary course of business通常业务运作ordinary creditor普通债权人ordinary share普通股ordinary share capital普通股股本organization expenses开办费Organization for Economic Co-operation and Development [OECD]经济合作及发展组织〔经合组织〕Organization of Petroleum Exporting Countries [OPEC]石油出口国组织Orient First Capital Limited建银财务（香港）有限公司original estimates原来预算original executor原遗嘱执行人original issue price原本发行价original margin原始保证金；基本按金original mortgagee原承按人original mortgagor原按揭人original receipt收据正本；收条正本original securities原有的证券ORIX Asia Limited欧力士（亚洲）有限公司ornament gold饰金Osaka Securities Exchange 大阪证券交易所Oslo Stock Exchange奥斯陆证券交易所O.T.B. Card Co. Ltd.海外信用卡有限公司ounce troy金衡安士outflow of capital资本外流；资金外流outflow of fund资金外流outflow of money资金外流outgoing partner退出的合伙人outgoings支出outgoings and expenses支出及开支outlay费用；开支；支出outlying business district市区外商业区out-of-hours trading在正式交易时间以外的交易out-of-pocket expenses实付费用；付现费用out-of-the-money option无价期权；价外期权outport collection外埠代收款项output产出；产值；产量outside dealing场外买卖；场外交易outstanding未偿还；尚未支付outstanding account未清帐项；未清帐目outstanding allocation应拨未拨的款项outstanding amount未偿还的数额outstanding balance未清帐款；未清余额outstanding bill未偿付票据；未兑现票据outstanding borrowing未清偿债项outstanding claim portfolio未决申索组合outstanding commitment尚未支付的承担额outstanding derivatives contract尚未平仓的衍生工具合约outstanding loan尚未清还的贷款outstanding negotiable certificate of deposit 未兑现的可转让存款证outstanding tax欠税outstanding uncapitalized interest尚未支付且未化作本金的利息outturn结算；结算数字outward documentary bill出口跟单汇票outward remittance汇出汇款over and above inflation减除通胀因素overall average internal rate of return平均总体内部回报率overall Consumer Price Index总体消费物价指数overall domestic export本地产品出口总额overall growth rate整体增长率；总增长率overall investment总投资额；总体投资overall liquidity ratio总体流动资金比率overall price relative全面相对价格overall surplus总盈余overall tally全面总计overbuying超买；买空over-commitment超额承担overdraft透支overdraft by banks abroad海外银行同业透支overdraft by banks in foreign countries 外国银行同业透支overdraft by local banks本港银行同业透支overdraft by outport banks外埠银行同业透支overdraft of an account户口透支overdraft on banks向银行同业透支overdraft on banks abroad向海外银行同业透支overdraft on banks in foreign countries向外国银行同业透支overdraft on local banks向本港银行同业透支overdraft on outport banks向外埠银行同业透支overdraft secured抵押透支overdue逾期overdue loan过期贷款over-employed economy过度活跃的经济overhang剩余承担；未完成的承担额；过剩额overhead间接费用；间接成本overhead cost间接成本overheated economy过热的经济overheated market过热的市场overnight Hong Kong interbank offered rate 香港银行同业隔夜拆息率overnight liquidity assistance隔夜流动资金贷款overnight margin隔夜保证金；隔夜按金overnight money隔夜拆借资金；隔夜钱overnight position隔夜头寸overnight rate隔夜利率overpaid amount多缴数额overpayment of contribution多缴供款overrun超支overrun cost超额费用Oversea-Chinese Banking Corporation Ltd.华侨银行有限公司overseas bank海外银行overseas banking corporation海外银行法团overseas branch海外分行Overseas Companies Section [Companies Registry] 海外公司注册组〔公司注册处〕overseas currency balance海外货币结余overseas financial institution 海外财务机构overseas interest海外利息overseas investment海外投资overseas market海外市场overseas representative office 海外代表办事处Overseas Trust Bank Ltd.海外信托银行有限公司Overseas Union Bank Ltd. 华联银行overselling超卖；卖空oversight of markets监察市场over-spending超额支出；超支overtax超额征税；征税过重over-the-counter derivative 场外交易衍生工具over-the-counter market场外交易市场over-the-counter trading场外交易；柜台交易over-the-counter transaction 场外交易；柜台交易overtrading过量交易owner-occupier allowance自住业主津贴ownership所有权；拥有权ownership in common分权共有权会计专业英语会计专业英语AccountingEnglishINTRODUCTION TO ACCOUNTING ENGLISH 5CHAPTER 1 INTRODUCTION TO ACCOUNTING 6§ 1.1 THE IMPORTANCE OF ACCOUNTING （会计的重要性）6§ 1.2．ACCOUNTING AS A PROFESSION （会计职业）7§ 1.3．ACCOUNTING KNOWLEDGE SYSTEM（会计学科体系）7§ 1.4．PROFESSIONAL ACCOUNTING BODIES（专业会计团体）8§ 1.5．ACCOUNTING POLICIES AND ACCOUNTING STANDARD 9（会计的法规体系和基本会计准则）9§ 1.6．FUNDAMENTAL ACCOUNTING CONCEPTS (基本会计理念) 101.6. 1. FOUR BASIC ACCOUNTING ASSUMPTIONS 101.6.2. IMPORTANT BASIC ACCOUNTING PRINCIPLES 11CHAPTER 2 THE ACCOUNTING ELEMENTS AND EQUA TION 132.1．THE ACCOUNTING ELEMENTS 132.1.1 ASSETS 132.1.2 LIABILITIES 负债142.1.3 OWNER’S EQUITY所有者权益142.1.4 REVENUE (INCOME) 收入152.1.5 EXPENSE (OUTCOME) 费用152.1.6 PROFIT/ LOSS 利润或亏损152.2. THE ACCOUNTING EQUA TION 162.2.1 THE ACCOUNTING EQUITA TION（会计恒等式）162.2.2 HOW THE BUSINESS TRANSACTIONS EFFECT ON THE ACCOUNTINGEQUITA TION (经济业务与会计恒等式的关系) 162.2.3 CONCLUSION 18EXERCISES 18CHAPTER 3 DOUBLE ENTRY ACCOUNTING & LEDGER ACCOUNTS 193.1. THE DOUBLE ENTRY ACCOUNTING (复式记账) 193.2. APPLICA TION OF DOUBLE-ENTRY ACCOUNTING PRINCIPLE (复式记账的应用) 21 3.3. THE LEDGER ACCOUNTS分类账户223.3.1 THE LEDGER ACCOUNTS 223.3.2 PRACTICE: RECORD THE TRANSACTIONS ON THE RELEV ANT LEDGER ACCOUNTS (实训: 登T型账) 233.4 TRIAL BALANCE (试算平衡) 2626TABLE 3.4 :TRIAL BALANCE (试算平衡表) 27CHAPTER 4 TRANSACTIONS & DOUBLE-ENTRY ACCOUNTING 314.1. INTRODUCTION OF BUSINESS OPERA TIONS: 314.2. ACCOUNTING FOR MERCHANDISING BUSINESSES 334.2.1 ACCOUNTING FOR SUPPLYING TRANSACTIONS(供应过程的会计核算) 33--- MERCHANDISES / INVENTORY（存货, 货物）334.2.2 ACCOUNTING FOR SALES TRANSACTIONS（销售过程的会计核算）374.3. MANUFACTURING BUSINESS 404.3.1 INTRODUCTION OF MANUFACTURING CYCLES 404.3.2 ACCOUNTING FOR MANUFACTURING PROCESSES (生产过程的会计核算) 414.4. REVISION CLASSES 43CHAPTER 5 BASIC FINANCIAL STA TEMENT 455.1. BALANCE SHEETS (资产负债表) 455.1.1 EXHIBITION5-1: BALANCE SHEET 465.1.2 PRACTICAL EXAMPLE OF BALANCE SHEET 48-- PRACTICAL EXAMPLE 1(实例 1 ): BALANCE SHEET OF ABC CO. LTD 48-- PRACTICAL EXAMPLE 2(实例 2 ): BALANCE SHEET OF TM CO. LTD 485.2. INCOME STA TEMENT (OR PROFIT AND LOSS STA TEMENT) (利润表) 515.2.1 EXHIBITION5-2: INCOME STA TEMENT 52-- PRACTICAL EXAMPLE 1(实例 1 ): INCOME STA TEMENT OF XYZ CO. LTD 53-- PRACTICAL EXAMPLE 2(实例 2 ): BALANCE SHEET OF TM CO. LTD 545.3. CASH FLOW STA TEMENTS (现金流量表) 565.3.1 CLASSIFICA TION OF CASH FLOWS 565.3.2 EXHIBITION5-3: CASH FLOW STA TEMENT 57-- PRACTICAL EXAMPLE 1(实例 1 ): STA TEMENT OF CASH FLOW XYZ CO. LTD 59 CHAPTER 6 ACCOUNTING CYCLES 616.1. STEPS IN ACCOUNTING CYCLE 616.2. RECORDING JOURNAL ENTRIES AND POSTING TO LEDGER ACCOUNTS （编制日记账和登记总账）626.2.1 WHA T SHOULD BE POSTED? 626.3. ADJUSTING ENTRIES （账户的调整）646.3. CLOSING ENTRIES (临时账户的结转) 67CHAPTER 7 SAMPLE DOCUMENTS 617.1. BILLS (票据) 697.1.1 汇票697.1.1支票707.2. INVOICES (单据) 727.2.1 合同727.2.2海运提单737.2.3装箱单767.3. OTHER RELEV ANT DOCUMENTS(其它凭证和文件) 78CHAPTER 8 APPENDIXES 91第一节：英语最常用口语118句91第二节：公司部门名称对照94第三节：常见职务中英对照95Introduction to Accounting English会计英语概论l Why do we learn it? （为什么要学《会计英语》?）（1）跨国公司（2）国际业务（3）国际投资l What are the Learning objectives? （《会计英语》的学习目标？）1．快速掌握财会专业通用英语词汇，以提高专业英语能力。

常用会计英语词汇基本词汇acceptance 承兑account 账户,报表accountancy 会计职业accountant 会计师accounting entry会计分录accounting factor 会计要素accounting period 会计期间accounting policies 会计方针accounting voucher会计凭证accounting 会计acid test ratio 速动比率(酸性测试比率)acquisition 收购annual report and accounts 年度报告和报表assets cover 资产担保assets 资产associated company 联营公司audit report 审计报告audit 审计auditing standards 审计准则bad debts ratio 坏帐比率bad debts 坏帐balance sheet 资产负债表bank charges 银行手续费bank acceptance 银行承兑汇票bank draft 银行汇票bank overdraft 银行透支bank statement 银行对账单bankruptcy 破产basis of apportionment 分摊基础bill of exchange 汇票bill of lading 提单bill payable 应付票据bill receivable 应收票据bill 账单bonus 红利budget center 预算中心budget manual 预算手册budget period 预算期间budget 预算budgetary control 预算控制business entity 经营个体business unit 经营单位by-product 副产品capacity 生产能力capital expenditure 资本支出capital gain 资本收益capital investment appraisal 资本投资评估capital maintenance 资本保全capital surplus 资本盈余capital turnover 资本周转率capital 资本cash account 现金账户cash flow budget 现金流量预算cash flow statement 现金流量表cash flow 现金流量cash ledger 现金分类账cash 现金changeover time 变更时间chartered entity 特许经济个体cheque register 支票登记薄cheque 支票common cost 共同成本consolidated accounts 合并报表contingent liabilities 或有负债contract cost 合同成本contract costing 合同成本计算controllable cost 可控制成本cost account 成本账户cost accounting manual 成本手册cost accounting 成本会计cost adjustment 成本调整cost allocation 成本分配cost apportionment 成本分摊cost attribution 成本归属cost audit 成本审计cost benefit analysis 成本效益分析cost center 成本中心cost of capital 资本成本cost of sales 销售成本cost reduction 成本降低cost structure 成本结构cost unit 成本单位cost-volume-profit analysis(CVP) 本量利分析creditor 债权人current asset 流动资产current liabilities 流动负债current ratio 流动比率debit capacity 举债能力debt ratio 债务比率debtor' age analysis 应收账款账龄分析debtor 债务人;应收账款defects 次品detail ledger 明细分类账general ledger 总分类账deferred expenditure 递延支出departmental budget 部门预算depreciation 折旧development cost 开发成本differential cost 差别成本direct cost 直接成本discount rate 贴现率discounted cash flow 现金流量贴现distribution cost 摊销成本dividend per share 每股股利dividend 股利earning per share 每股盈利earning ratio 市盈率element of cost 成本要素entity 经济个体environmental impact assessment 环境影响评价equity share capital 权益股本equity 权益expenditure 支出expenses 费用external audit 外部审计fair value 公允价值FIFO 先近先出法final accounts 年终报表finance lease 融资租赁financial accounting 财务会计financial management 财务管理financial planning 财务计划financial statement 财务报表finished goods 产成品fixed asset turnover 固定资产周转率fixed asset 固定资产fixed cost 固定成本gearing 举债经营比率(杠杆)going concern concept 持续经营概念goodwill 商誉gross profit 毛利润group accounts 集团报表historical cost accounting 历史成本会计historical cost 历史成本income and expenditure account 收益和支出报表indirect cost 间接成本insolvency 无力偿付intangible asset 无形资产interest cover 利息保障倍数internal audit 内部审计inventory 存货investment 投资invoice register 发票登记薄issued share capital 已发行股本joint stock company 股份公司joint venture 合资经营journal 日记账ledger 分类账户letter of credit 信用证leverage 举债经营比率liabilities 负债LIFO 后近先出法liquid assets 变现资产liquidation 清算loan 贷款lower of cost or net realizable value concept 成本或可变净价孰低概念managed cost 管理成本management accounting concept 管理会计概念management accounting 管理会计management audit 管理审计margin cost 边际成本mark-down 降低标价market risk premium 市场风险补偿market share 市场份额marketing cost 营销成本merger accounting 兼并会计merger 兼并minority interest 少数股权mixed cost 混合成本net assets 净资产net book value 净账面价值net present value(NPV) 净现值net profit 净利润net realizable value 可变现净值non-adjusting events 非调整事项operating lease 经营租赁operating plans 经营计划operational gearing 经营杠杆opportunity cost 机会成本order 定单ordinary shares 普通股original voucher原始凭证out-of-date cheque 过期支票overhead absorption rate 制造费用分配率overhead cost 制造费用overhead 制造费用owners’ equity 所有者权益parent company 母公司participating preference shares 参与优先股partnership 合伙payback 回收期payments and receipts account 收入和支出报表payroll analysis 工资分析payroll 工资单period cost 期间成本perpetual inventory 永续盘存petty cash account 备用金账户physical inventory 实地盘存preference creditors 优先债权人preference shares 优先股prepayments 预付款项present value 现值prevention cost 预防成本price ratio 市盈率prior year adjustments 以前年度调整product cost 产品成本Product life cycle 产品寿命周期production cost 生产成本profit center 利润中心profit retained for the year 年度利润留存profitability index 盈利指数pro-forma invoice 预开发票project evaluation and review technique 项目评审法promissory note 本票raw material 原材料receivable ledger 应收款项账户registered share capital 注册资本replacement price 重置价格reserves 留存收益responsibility center 责任中心revenue expenditure 收益支出revenue 收入rolling budget 滚动预算sales ledger 销售分类账sales order 销售定单selling cost 销售成本sight draft 即期汇票source and application of funds statement 资金来源和运用表stock turnover 存货周转率stock 存货tangible asset 有形资产total assets 总资产total quality management 全面质量管理value added 增加值value analysis 价值分析。

Accelerated Depreciation Method 计算折旧时，初期所提得折旧大于后期各年。

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' depreciationAccount 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，汇总与编表得全过程。

在连续得会计期间周而复始得循环进行Accounting equation 会计等式：资产 = 负债 + 业主权益Accounts receivable turnover 应收帐款周转率：一个时期得赊销净额 / 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得一种方式。

凡应属本期得收益于费用，不论其款项就是否以收付，均作为本期收益与费用处理。

Accrued dividend 应计股利Accrued expense 应记费用：指本期已经发生而尚未支付得各项费用。

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得比率，又称quick ratioAcquisition 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得试算表。

Adjusting entry 调整分录：在会计期末所做得分录，将会计期内因某些原因而未曾记录或未适当记录得会计事项予以记录入帐。

常用会计英语词汇基本词汇1. account 账户,报表2. accounting postulate 会计假设3. accounting valuation 会计计价4. accountability concept 经营责任概念5. accountancy 会计职业6. accountant 会计师7. accounting 会计8. agency cost 代理成本9. accounting bases 会计基础10. accounting manual 会计手册11. accounting period 会计期间12. accounting policies 会计方针13. accounting rate of return 会计报酬率14. accounting reference date 会计参照日15. accounting reference period 会计参照期间16. accrual concept 应计概念17. accrual expenses 应计费用18. acid test ratio 速动比率(酸性测试比率)19. acquisition 收购20. acquisition accounting 收购会计21. adjusting events 调整事项22. administrative expenses 行政管理费23. amortization 摊销24. analytical review 分析性复核25. annual equivalent cost 年度等量成本法26. annual report and accounts 年度报告和报表27. appraisal cost 检验成本28. appropriation account 盈余分配账户29. articles of association 公司章程细则30. assets 资产31. assets cover 资产担保32. asset value per share 每股资产价值33. associated company 联营公司34. attainable standard 可达标准35. attributable profit 可归属利润36. audit 审计37. audit report 审计报告38. auditing standards 审计准则39. authorized share capital 额定股本40. available hours 可用小时41. avoidable costs 可避免成本42. back-to-back loan 易币贷款43. backflush accounting 倒退成本计算44. bad debts 坏帐45. bad debts ratio 坏帐比率46. bank charges 银行手续费47. bank overdraft 银行透支48. bank reconciliation 银行存款调节表49. bank statement 银行对账单50. bankruptcy 破产51. basis of apportionment 分摊基础52. batch 批量53. batch costing 分批成本计算54. beta factor B (市场)风险因素B55. bill 账单56. bill of exchange 汇票57. bill of lading 提单58. bill of materials 用料预计单59. bill payable 应付票据60. bill receivable 应收票据61. bin card 存货记录卡62. bonus 红利63. book-keeping 薄记64. Boston classification 波士顿分类65. breakeven chart 保本图66. breakeven point 保本点67. breaking-down time 复位时间68. budget 预算69. budget center 预算中心70. budget cost allowance 预算成本折让71. budget manual 预算手册72. budget period 预算期间73. budgetary control 预算控制74. budgeted capacity 预算生产能力75. business center 经营中心76. business entity 营业个体77. business unit 经营单位78. by-product 副产品79. called-up share capital 催缴股本80. capacity 生产能力81. capacity ratios 生产能力比率82. capital 资本83. capital assets pricing model 资本资产计价模式84. capital commitment 承诺资本85. capital employed 已运用的资本86. capital expenditure 资本支出87. capital expenditure authorization 资本支出核准88. capital expenditure control 资本支出控制89. capital expenditure proposal 资本支出申请90. capital funding planning 资本基金筹集计划91. capital gain 资本收益92. capital investment appraisal 资本投资评估93. capital maintenance 资本保全94. capital resource planning 资本资源计划95. capital surplus 资本盈余96. capital turnover 资本周转率97. card 记录卡98. cash 现金99. cash account 现金账户100. cash book 现金账薄101. cash cow 金牛产品102. cash flow 现金流量103. cash flow budget 现金流量预算104. cash flow statement 现金流量表105. cash ledger 现金分类账106. cash limit 现金限额107. CCA 现时成本会计108. center 中心109. changeover time 变更时间110. chartered entity 特许经济个体111. cheque 支票112. cheque register 支票登记薄113. classification 分类114. clock card 工时卡115. code 代码116. commitment accounting 承诺确认会计117. common cost 共同成本118. company limited by guarantee 有限担保责任公司119. company limited by shares 股份有限公司120. competitive position 竞争能力状况121. concept 概念122. conglomerate 跨行业企业123. consistency concept 一致性概念124. consolidated accounts 合并报表125. consolidation accounting 合并会计126. consortium 财团127. contingency plan 应急计划128. contingent liabilities 或有负债129. continuous operation 连续生产130. contra 抵消131. contract cost 合同成本132. contract costing 合同成本计算133. contribution centre 贡献中心134. contribution chart 贡献图135. control 控制136. control account 控制账户137. control limits 控制限度138. controllability concept 可控制概念139. controllable cost 可控制成本140. conversion cost 加工成本141. convertible loan stock 可转换为股票的贷款142. corporate appraisal 公司评估143. corporate planning 公司计划144. corporate social reporting 公司社会报告145. cost 成本146. cost account 成本账户147. cost accounting 成本会计148. cost accounting manual 成本手册149. cost adjustment 成本调整150. cost allocation 成本分配151. cost apportionment 成本分摊152. cost attribution 成本归属153. cost audit 成本审计154. cost benefit analysis 成本效益分析155. cost center 成本中心156. cost driver 成本动因157. cost of capital 资本成本158. cost of goods sold 销货成本159. cost of non-conformance 非相符成本160. cost of sales 销售成本161. cost reduction 成本降低162. cost structure 成本结构163. cost unit 成本单位164. cost-volume-profit analysis(CVP) 本量利分析165. costing 成本计算166. credit note 贷项通知167. credit report 信贷报告书168. creditor 债权人169. creditor days ratio 应付账款天数率170. creditors ledger 应付账款分类账171. critical event 关键事项172. critical path 关键路线173. cumulative preference shares 累积优先股174. current asset 流动资产175. current cost accounting 现时成本会计176. current liabilities 流动负债177. current purchasing power accounting 现时购买力会计178. current ratio 流动比率179. cut-off 截止180. CVP 本量利分析181. cycle time 周转时间182. debenture 债券183. debit note 借项通知184. debit capacity 举债能力185. debt ratio 债务比率186. debtor 债务人;应收账款187. debtor days ratio 应收账款天数率188. debtors ledger 应收账款分类账189. debtor' age analysis 应收账款账龄分析190. decision driven costs 决策连动成本191. decision tree 决策树192. defects 次品193. deferred expenditure 递延支出194. deferred shares 递延股份195. deferred taxation 递延税款196. delivery note 交货单197. departmental accounts 部门报表198. departmental budget 部门预算199. depreciation 折旧200. dispatch note 发运单201. development cost 开发成本202. differential cost 差别成本203. direct cost 直接成本204. direct debit 直接借项205. direct hours yield 直接小时产出率206. direct labour cost percentage rate 直接人工成本百分比207. direct labour hour rate 直接人工小时率208. directs on indirect work 间接工作事项上的工时209. discount rate 贴现率210. discounted cash flow 现金流量贴现211. discretionary cost 酌量成本212. distribution cost 摊销成本213. diversions 移用214. diverted hours 移用小时215. diverted hours ratio 移用工时比率216. dividend 股利217. dividend cover 股利产出率218. dividend per share 每股股利219. dog 疲软产品220. double entry accounting 复式会计221. double-entry book-keeping 复式薄记222. doubtful debts 可疑债务223. down time 停工时间224. dynamic programming 动态规划225. earning per share 每股盈利226. earning ratio 市盈率227. economic order quantity(EOQ) 经济订购批量228. efficient market hypothesis 有效市场假设229. efficiency ration 效率性比率230. element of cost 成本要素231. entity 经济个体232. environmental audit 环境审计233. environmental impact assessment 环境影响评价234. EOQ 经济订购批量235. equity 权益236. equity method of accounting 权益法会计计算237. equity share capital 权益股本238. equivalent units 当量239. event 事项240. exceptional items 例外事项241. expected value 期望值242. expenditure 支出243. expenses 费用244. external audit 外部审计245. external failure cost 外部损失成本246. extraordinary items 非常事项247. factory goods 让售商品248. factoring 应收帐款让售249. fair value 公允价值250. feedback 反馈251. FIFO 先近先出法252. final accounts 年终报表253. finance lease 融资租赁254. financial accounting 财务会计255. financial accounts calendar adjustment 财务报表的日历时间调整256. financial management 财务管理257. financial planning 财务计划258. financial statement 财务报表259. finished goods 完成品260. fixed asset 固定资产261. fixed overhead 固定制造费用262. fixed asset turnover 固定资产周转率263. fixed assets register 固定资产登记薄264. fixed cost 固定成本265. flexed budget 变动限额预算266. flexible budget 弹性预算267. float time 浮动时间268. floating charge 流动抵押269. flow of funds statement 资金流量表270. forecasting 预测271. founder's shares 发起人股份272. full capacity 满负荷生产能力273. function costing 职能成本计算274. functional budget 职能预算275. fund accounting 基金会计276. fundamental accounting concept 基础会计概念277. fungible assets 可互换资产278. futuristic planning 远景计划279. gap analysis 间距分析280. gearing 举债经营比率(杠杆)281. goal congruence 目标一致性282. going concern concept 持续经营概念283. goods received note 商品收讫单284. goodwill 商誉285. gross dividend yield 总股息产出率286. gross margin 总边际287. gross profit 毛利润288. gross profit percentage 毛利润百分比289. group 企业集团290. group accounts 集团报表291. high-geared 高结合杠杆(比例)292. hire purchase 租购293. historical cost 历史成本294. historical cost accounting 历史成本会计295. hours 小时296. hurdle rate 最低可接受的报酬率297. ideal standard 理想标准298. idle capacity ration 闲置生产能力比率299. idle time 闲置时间300. impersonal accounts 非记名账户301. imprest system 定额备用制度302. income and expenditure account 收益和支出报表303. incomplete records 不完善记录304. incremental cost 增量成本305. incremental yield 增量产出率306. indirect cost 间接成本307. indirect hours 间接小时308. insolvency 无力偿付309. intangible asset 无形资产310. integrated accounts 综合报表311. interdependency concept 关联性概念312. interest cover 利息保障倍数313. interlocking accounts 连锁报表314. internal audit 内部审计315. internal check 内部牵制316. internal control system 内部控制体系317. internal failure cost 内部损失成本318. internal rate of return(IRR) 内含报酬率319. inventory 存货320. investment 投资321. investment center 投资中心322. invoice register 发票登记薄323. issued share capital 已发行股本324. job 定单325. job card 工作卡326. job costing 工作成本计算327. job sheet 工作单328. joint cost 联合成本329. joint products 联产品330. joint stock company 股份公司331. joint venture 合资经营332. journal 日记账333. just-in-time(JIT) 适时制度334. just-in-time production 适时生产335. just-in-time purchasing 适时购买336. key factor 关键因素337. labour 人工338. labour transfer note 人工转移单339. leaning curve 学习曲线340. ledger 分类账户341. length of order book 定单平均周期342. letter of credit 信用证343. leverage 举债经营比率344. liabilities 负债345. life cycle costing 寿命周期成本计算346. LIFO 后近先出法347. limited liability company 有限责任公司348. limiting factor 限制因素349. line-item budget 明细支出预算350. liner programming 线性规划351. liquid assets 变现资产352. liquidation 清算353. liquidity ratios 易变现比率354. loan 贷款355. loan capital 借入资本356. long range planning 长期计划357. lost time record 虚耗时间记录358. low geared 低结合杠杆(比例)359. lower of cost or net realizable value concept 成本或可变净价孰低概念360. machine hour rate 机器小时率361. machine time record 机器时间记录362. managed cost 管理成本363. management accounting 管理会计364. management accounting concept 管理会计概念365. management accounting guides 管理会计指导方针366. management audit 管理审计367. management buy-out 管理性购买产权368. management by exception 例外管理原则369. margin 边际370. margin of safety ration 安全边际比率371. margin cost 边际成本372. margin costing 边际成本计算373. mark-down 降低标价374. mark-up 提高标价375. market risk premium 市场分险补偿376. market share 市场份额377. marketing cost 营销成本378. matching concept 配比概念379. materiality concept 重要性概念380. materials requisition 领料单381. materials returned note 退料单382. materials transfer note 材料转移单383. memorandum of association 公司设立细则384. merger 兼并385. merger accounting 兼并会计386. minority interest 少数股权387. mixed cost 混合成本388. net assets 净资产389. net book value 净账面价值390. net liquid funds 净可变现资金391. net margin 净边际392. net present value(NPV) 净现值393. net profit 净利润394. net realizable value 可变现净值395. net worth 资产净值396. network analysis 网络分析397. noise 干捞398. nominal account 名义账户399. nominal share capital 名义股本400. nominal holding 代理持有股份401. non-adjusting events 非调整事项402. non-financial performance measurement 非财务业绩计量403. non-integrated accounts 非综合报表404. non-liner programming 非线性规划405. non-voting shares 无表决权的股份406. notional cost 名义成本407. number of days stock 存货周转天数408. number of weeks stock 存货周转周数409. objective classification 客体分类410. obsolescence 陈旧411. off balance sheet finance 资产负债表外筹资412. offer for sale 标价出售413. operating budget 经营预算414. operating lease 经营租赁415. operating statement 营业报表416. operation time 操作时间417. operational control 经营控制418. operational gearing 经营杠杆419. operating plans 经营计划420. opportunity cost 机会成本421. order 定单422. ordinary shares 普通股423. out-of-date cheque 过期支票424. over capitalization 过分资本化425. overhead 制造费用426. overhead absorption rate 制造费用分配率427. overhead cost 制造费用428. overtrading 超过营业资金的经营429. paid cheque 已付支票430. paid-up share capital 认定股本431. parent company 母公司432. pareto distribution 帕累托分布433. participating preference shares 参与优先股434. partnership 合伙435. payable ledger 应付款项账户436. payback 回收期437. payments and receipts account 收入和支出报表438. payments withheld 保留款额439. payroll 工资单440. payroll analysis 工资分析441. percentage profit on turnover 利润对营业额比率442. period cost 期间成本443. perpetual inventory 永续盘存444. personal account 记名账户445. PEPT 项目评审法446. petty cash account 备用金账户447. petty cash voucher 备用金凭证448. physical inventory 实地盘存449. planning 计划450. planning horizon 计划时限451. planning period 计划期间452. policy cost 政策成本453. position audit 状况审计454. post balance sheet events 资产负债表编后事项455. practical capacity 实际生产能力456. pre-acquisition losses 购置前损失457. pre-acquisition profits 购置前利润458. preference shares 优先股459. preference creditors 优先债权人460. preferred creditors 优先债权人461. prepayments 预付款项462. present value 现值463. prevention cost 预防成本464. price ratio 市盈率465. prime cost 主要成本466. prime entry-books of 原始分录登记薄467. principal budget factor 主要预算因素468. prior charge capital 优先股469. prior year adjustments 以前年度调整470. priority base budgeting 优先顺序体制的预算471. private company 私人公司472. pro-forma invoice 预开发票473. problem child 问号产品474. process costing 分步成本计算475. process time 加工时间476. product cost 产品成本477. Product life cycle 产品寿命周期478. production cost 生产成本479. production cost of sales 售货成本480. production volume ratio 生产业务量比率481. profit center 利润中心482. profit per employee 每员工利润483. profit retained for the year 年度利润留存484. profit to turnover ratio 利润对营业额比率485. profit-volume graph 利量图486. profitability index 盈利指数487. programming 规划488. project evaluation and review technique 项目评审法489. projection 预计490. promissory note 本票491. prospectus 募债说明书492. provisions for liabilities and charges 偿债和费用准备493. prudent concept 稳健性概念494. public company 公开公司495. purchase order 订购单496. purchase requisition 请购单497. purchase ledger 采购账户498. quality related costs 质量有关成本499. queuing time 排队时间500. rate 率501. ratio 比率502. ration pyramid 比率金字塔503. raw material 原材料504. receipts and payments account 收入和支付报表505. receivable ledger 应收款项账户506. redeemable shares 可赎回股份507. redemption 赎回508. registered share capital 注册资本509. rejects 废品510. relevancy concept 相关性概念511. relevant costs 相关成本512. relevant range 相关范围513. reliability concept 可靠性概念514. replacement price 重置价格515. report 报表516. reporting 报告517. research cost, applied 应用性研究成本518. research cost, pure or basic 理论或基础研究成本519. reserves 留存收益520. residual income 剩余收益521. responsibility center 责任中心522. retention money 保留款额523. return on capital employed 运用资本报酬率524. returns 退回525. revenue 收入526. revenue center 收入中心527. revenue expenditure 收益支出528. revenue investment 收入性投资529. right issue 认股权发行530. rolling budget 滚动预算531. rolling forecast 滚动预测532. sales ledger 销售分类账533. sales order 销售定单534. sales per employee 每员工销售额535. scrap 废料536. scrip issue 红股发行537. secured creditors 有担保的债权人538. segmental reporting 分部报告539. selling cost 销售成本540. semi-fixed cost 半固定成本541. semi-variable cost 半变动成本542. sensitivity analysis 敏感性分析543. service cost center 服务成本中心544. service costing 服务成本计算545. set-up time 安装时间546. shadow prices 影子价格547. share 股票548. share capital 股份资本549. share option scheme 购股权证方案550. share premium 股票溢价551. sight draft 即期汇票552. single-entry book-keeping 单式薄记553. sinking fund 偿债基金554. slack time 松弛时间555. social responsibility cost 社会责任成本556. sole trader 独资经营者557. source and application of funds statement 资金来源和运用表558. special order costing 特殊定单成本计算559. staff costs 职工成本560. statement of account 营业账单561. statement of affairs 财务状况表562. statutory body 法定实体563. stock 存货564. stock control 存货控制565. stock turnover 存货周转率566. stocktaking 盘点存货567. stores requisition 领料申请单568. strategic business unit 战略性经营单位569. strategic management accounting 战略管理会计570. strategic planning 战略计划571. strategy 战略572. subjective classification 主体分类573. subscribed share capital 已认购的股本574. subsidiary undertaking 子公司575. sunk cost 沉没成本576. supply estimate 预算估计577. supply expenditure 预算支出578. suspense account 暂记账户579. SWOT analysis 长处和短处,机会和威胁分析580. system 制度,体系581. tactical planning 策略计划582. tactics 策略583. take-over 接收584. tangible asset 有形资产585. tangible fixed asset statement 有形固定资产表586. target cost 目标成本587. terotechnology 设备综合工程学588. throughput accounting 生产量会计589. time 时间590. time sheet 时间记录表591. total assets 总资产592. total quality management 全面质量管理593. total stocks 存货总计594. trade creditors 购货客户(应付账款)595. trade debtors 销货客户(应收账款)596. trading profit and loss account 营业损益表597. transfer price 转让价格598. transit time 中转时间599. treasurership 财务长制度600. trail balance 试算平衡表601. turnover 营业额602. uncalled share capital 未催缴股本603. under capitalization 不足资本化604. under or over-absorbed overhead 少吸收或多吸收的制造费用605. uniform accounting 统一会计606. uniform costing 统一成本计算607. unissued share capital 未发行股本608. value 价值609. value added 增值610. value analysis 价值分析611. value for money audit 经济效益审计612. vote 表决613. voucher 凭证614. waiting time 等候时间615. waste 废品(料)616. wasting asset 递耗资产617. weighted average cost of capital 资本的加权平均成本618. weighted average price 加权平均价格619. with resource 有追索权620. without recourse 无追索权621. working capital 营运资本622. write-down 减值623. zero base budgeting 零基预算624. zero coupon bond 无息债券625. Z score 破产预测计分法。

会计英语课程
会计英语课程（Accounting English Course）是针对会计专业学生或从事会计工作的人士设计的一门英语课程。

该课程的目标是帮助学生或从业人员提高其会计英语口语和写作能力，以更好地与国际会计标准接轨、与跨国公司沟通，并顺利完成涉及会计英语的工作任务。

会计英语课程通常包括以下内容：
1. 会计基础知识：学习会计基本概念、原则和流程等。

2. 会计英语词汇：学习与会计相关的词汇和术语，如资产、负债、收入、费用等。

3. 会计报表：学习如何读懂和分析财务报表，如资产负债表、利润表、现金流量表等。

4. 会计英语口语表达：学习如何用英语描述会计流程、会计记录和会计事项等。

5. 会计英语写作：学习如何撰写会计报告、会计凭证和会计分析等的英文文档。

6. 会计英语沟通技巧：学习如何与他人交流会计信息，包括商务会议、报告演讲和邮件沟通等。

通过参加会计英语课程，学生或从业人员能够提高其会计英语
水平，增加与国际会计领域的交流合作机会，并提升自身在会计领域的竞争力。

会计英文常用词汇常用会计英语词汇【字体：大中小】【打印】基本词汇A(1)account账户,报表A(2)accountingpotulate会计假设A(3)accountingvaluation会计计价A(4)accountabilityconcept经营责任概念A(5)accountancy会计职业A(6)accountant会计师A(7)accounting会计A(8)agencycot代理成本A(9)accountingbae会计基础A(10)accountingmanual会计手册A(11)accountingperiod会计期间A(12)accountingpolicie会计方针A(13)accountingrateofreturn会计报酬率A(14)accountingreferencedate会计参照日A(15)accountingreferenceperiod会计参照期间A(16)accrualconcept 应计概念A(17)accruale某pene应计费用A(18)acidtetratio速动比率(酸性测试比率)A(19)acquiition收购A(20)acquiitionaccounting收购会计A(21)adjutingevent调整事项A(22)adminitrativee某pene行政管理费A(23)amortization摊销A(24)analyticalreview分析性复核A(25)annualequivalentcot年度等量成本法A(26)annualreportandaccount年度报告和报表A(27)appraialcot检验成本A(28)appropriationaccount盈余分配账户A(29)articleofaociation公司章程细则A(30)aet资产A(31)aetcover资产担保A(37)auditreport审计报告A(38)auditingtandard审计准则A(39)authorizedharecapital额定股本A(40)availablehour可用小时A(41)avoidablecot可避免成本B(42)back-to-backloan易币贷款B(43)backfluhaccounting倒退成本计算B(44)baddebt坏帐B(45)baddebtratio坏帐比率B(46)bankcharge银行手续费B(47)bankoverdraft银行透支B(48)bankreconciliation银行存款调节表B(49)banktatement银行对账单B(50)bankruptcy破产B(51)baiofapportionment分摊基础B(52)batch批量B(53)batchcoting分批成本计算B(54)betafactorB(市场)风险因素BB(55)bill账单B(56)billofe某change汇票B(57)billoflading提单B(58)billofmaterial用料预计单B(59)billpayable应付票据B(60)billreceivable应收票据B(61)bincard存货记录卡B(62)bonu红利B(63)book-keeping薄记B(64)Botonclaification波士顿分类B(65)breakevenchart保本图B(66)breakevenpoint保本点B(69)budgetcenter预算中心B(70)budgetcotallowance预算成本折让B(71)budgetmanual预算手册B(72)budgetperiod预算期间B(73)budgetarycontrol预算控制B(74)budgetedcapacity预算生产能力B(75)buinecenter经营中心B(76)buineentity营业个体B(77)buineunit经营单位B(78)by-product 副产品C(79)called-upharecapital催缴股本C(80)capacity生产能力C(81)capacityratio生产能力比率C(82)capital资本C(83)capitalaetpricingmodel资本资产计价模式C(87)capitale某penditureauthorization资本支出核准C(88)capitale某penditurecontrol资本支出控制C(89)capitale 某penditurepropoal资本支出申请C(90)capitalfundingplanning资本基金筹集计划C(91)capitalgain资本收益C(92)capitalinvetmentappraial资本投资评估C(93)capitalmaintenance资本保全C(94)capitalreourceplanning资本资源计划C(95)capitalurplu资本盈余C(96)capitalturnover资本周转率C(97)card记录卡C(98)cah现金C(99)cahaccount现金账户C(100)cahbook现金账薄C(101)cahcow 金牛产品C(102)cahflow现金流量C(103)cahflowbudget现金流量预算C(104)cahflowtatement现金流量表C(105)cahledger现金分类账C(106)cahlimit现金限额C(107)CCA 现时成本会计C(108)center中心C(112)chequeregiter支票登记薄C(113)claification分类C(114)clockcard工时卡C(115)code代码C(122)conglomerate跨行业企业C(123)conitencyconcept一致性概念C(124)conolidatedaccount合并报表C(125)conolidationaccounting合并会计C(126)conortium财团C(127)contingencyplan应急计划C(128)contingentliabilitie或有负债C(129)continuouoperation连续生产C(130)contra抵消C(131)contractcot合同成本C(136)controlaccount控制账户C(137)controllimit控制限度C(141)convertibleloantock可转换为股票的贷款C(142)corporateappraial公司评估C(143)corporateplanning公司计划C(144)corporateocialreporting公司社会报告C(145)cot成本C(146)cotaccount成本账户C(147)cotaccounting成本会计C(148)cotaccountingmanual成本手册C(149)cotadjutment成本调整C(150)cotallocation成本分配C(151)cotapportionment成本分摊C(152)cotattribution成本归属C(153)cotaudit成本审计C(154)cotbenefitanalyi成本效益分析C(155)cotcenter成本中心C(156)cotdriver成本动因C(157)cotofcapital资本成本C(158)cotofgoodold销货成本C(159)cotofnon-conformance非相符成本C(160)cotofale销售成本C(161)cotreduction成本降低C(162)cottructure成本结构C(163)cotunit成本单位C(164)cot-volume-profitanalyi(CVP)本量利分析C(165)coting成本计算C(166)creditnote贷项通知C(167)creditreport信贷报告书C(168)creditor债权人C(169)creditordayratio应付账款天数率C(170)creditorledger应付账款分类账C(171)criticalevent关键事项C(172)criticalpath关键路线C(173)cumulativepreferencehare累积优先股C(174)currentaet流动资产C(175)currentcotaccounting现时成本会计C(176)currentliabilitie流动负债C(177)currentpurchaingpoweraccounting现时购买力会计C(178)currentratio流动比率C(179)cut-off截止D(183)debitnote借项通知D(184)debitcapacity举债能力D(185)debtratio债务比率D(186)debtor债务人;应收账款D(187)debtordayratio应收账款天数率D(188)debtorledger应收账款分类账D(189)debtor'ageanalyi应收账款账龄分析D(190)deciiondrivencot决策连动成本D(191)deciiontree决策树D(192)defect次品D(193)deferrede某penditure递延支出D(194)deferredhare递延股份D(195)deferredta某ation递延税款D(196)deliverynote交货单D(197)departmentalaccount部门报表D(198)departmentalbudget 部门预算D(199)depreciation折旧D(200)dipatchnote发运单D(201)developmentcot开发成本D(202)differentialcot差别成本D(203)directcot直接成本D(204)directdebit直接借项D(205)directhouryield直接小时产出率D(206)directlabourcotpercentagerate直接人工成本百分比D(207)directlabourhourrate直接人工小时率D(208)directonindirectwork间接工作事项上的工时D(209)dicountrate贴现率D(210)dicountedcahflow现金流量贴现D(211)dicretionarycot酌量成本D(212)ditributioncot摊销成本D(213)diverion移用D(214)divertedhour移用小时D(215)divertedhourratio移用工时比率D(216)dividend股利D(217)dividendcover股利产出率D(218)dividendperhare每股股利D(219)dog疲软产品D(224)dynamicprogramming动态规划E(225)earningperhare每股盈利E(226)earningratio市盈率E(227)economicorderquantity(EOQ)经济订购批量E(228)efficientmarkethypothei有效市场假设E(229)efficiencyration效率性比率E(230)elementofcot成本要素E(231)entity经济个体E(232)environmentalaudit环境审计E(233)environmentalimpactaement环境影响评价E(234)EOQ经济订购批量E(235)equity权益E(236)equitymethodofaccounting权益法会计计算E(237)equityharecapital权益股本E(238)equivalentunit当量E(239)event事项E(240)e某ceptionalitem例外事项E(241)e某pectedvalue期望值E(242)e某penditure支出E(243)e某pene费用E(244)e某ternalaudit外部审计E(245)e某ternalfailurecot外部损失成本E(246)e某traordinaryitem非常事项F(247)factorygood让售商品F(248)factoring应收帐款让售F(249)fairvalue公允价值F(250)feedback反馈F(251)FIFO先近先出法F(252)finalaccount年终报表F(253)financeleae融资租赁F(254)financialaccounting财务会计F(255)financialaccountcalendaradjutment财务报表的日历时间调整F(256)financialmanagement财务管理F(257)financialplanning财务计划F(258)financialtatement财务报表F(259)finihedgood完成品F(260)fi某edaet固定资产F(261)fi某edoverhead固定制造费用F(262)fi某edaetturnover固定资产周转率F(263)fi某edaetregiter固定资产登记薄F(264)fi某edcot固定成本F(268)floatingcharge流动抵押F(269)flowoffundtatement资金流量表F(270)forecating预测F(271)founder'hare发起人股份F(272)fullcapacity满负荷生产能力F(273)functioncoting职能成本计算F(274)functionalbudget职能预算F(275)fundaccounting基金会计F(276)fundamentalaccountingconcept基础会计概念F(277)fungibleaet可互换资产F(278)futuriticplanning远景计划G(279)gapanalyi间距分析G(280)gearing举债经营比率(杠杆)G(281)goalcongruence目标一致性G(282)goingconcernconcept持续经营概念G(283)goodreceivednote 商品收讫单G(284)goodwill商誉G(285)grodividendyield总股息产出率G(286)gromargin总边际G(287)groprofit毛利润G(288)groprofitpercentage毛利润百分比G(289)group企业集团G(290)groupaccount集团报表H(291)high-geared高结合杠杆(比例)H(292)hirepurchae租购H(293)hitoricalcot历史成本H(294)hitoricalcotaccounting历史成本会计H(295)hour小时H(296)hurdlerate最低可接受的报酬率I(297)idealtandard理想标准I(300)imperonalaccount非记名账户I(301)impretytem定额备用制度I(311)interdependencyconcept关联性概念I(312)interetcover利息保障倍数I(313)interlockingaccount连锁报表I(314)internalaudit 内部审计I(315)internalcheck内部牵制I(316)internalcontrolytem内部控制体系I(317)internalfailurecot内部损失成本I(318)internalrateofreturn(IRR)内含报酬率I(319)inventory存货I(320)invetment投资I(321)invetmentcenter投资中心I(322)invoiceregiter发票登记薄I(323)iuedharecapital已发行股本J(324)job定单J(325)jobcard工作卡J(326)jobcoting工作成本计算J(327)jobheet工作单J(328)jointcot联合成本J(329)jointproduct联产品K(336)keyfactor关键因素L(337)labour人工L(338)labourtranfernote人工转移单L(339)leaningcurve学习曲线L(340)ledger分类账户L(341)lengthoforderbook定单平均周期L(342)letterofcredit信用证L(343)leverage举债经营比率L(344)liabilitie负债L(345)lifecyclecoting寿命周期成本计算L(346)LIFO后近先出法L(349)line-itembudget明细支出预算L(350)linerprogramming线性规划L(351)liquidaet变现资产L(352)liquidation清算L(353)liquidityratio易变现比率L(354)loan贷款L(355)loancapital借入资本L(359)lowerofcotornetrealizablevalueconcept成本或可变净价孰低概念M(363)managementaccounting管理会计M(364)managementaccountingconcept管理会计概念M(365)managementaccountingguide管理会计指导方针M(366)managementaudit管理审计M(367)managementbuy-out管理性购买产权M(368)managementbye某ception例外管理原则M(369)margin边际M(370)marginofafetyration安全边际比率M(371)margincot边际成本M(372)margincoting边际成本计算M(373)mark-down降低标价M(374)mark-up提高标价M(375)marketrikpremium市场分险补偿M(376)markethare市场份额M(377)marketingcot营销成本M(378)matchingconcept配比概念M(379)materialityconcept重要性概念M(380)materialrequiition领料单M(381)materialreturnednote退料单M(382)materialtranfernote材料转移单M(383)memorandumofaociation公司设立细则M(384)merger兼并M(385)mergeraccounting兼并会计M(386)minorityinteret少数股权M(387)mi某edcot混合成本N(388)netaet净资产N(389)netbookvalue净账面价值N(390)netliquidfund净可变现资金N(391)netmargin净边际N(392)netpreentvalue(NPV)净现值N(393)netprofit净利润N(394)netrealizablevalue可变现净值N(395)networth资产净值N(396)networkanalyi网络分析N(397)noie干捞N(398)nominalaccount名义账户N(399)nominalharecapital名义股本N(400)nominalholding代理持有股份N(401)non-adjutingevent非调整事项N(402)non-financialperformancemeaurement非财务业绩计量N(403)non-integratedaccount非综合报表N(404)non-linerprogramming非线性规划N(405)non-votinghare无表决权的股份N(406)notionalcot名义成本N(407)numberofdaytock存货周转天数N(408)numberofweektock存货周转周数O(409)objectiveclaification客体分类O(410)obolecence 陈旧O(420)opportunitycot机会成本O(421)order定单O(422)ordinaryhare普通股O(423)out-of-datecheque过期支票O(424)overcapitalization过分资本化O(425)overhead制造费用O(426)overheadaborptionrate制造费用分配率O(427)overheadcot 制造费用O(428)overtrading超过营业资金的经营P(429)paidcheque已付支票P(432)paretoditribution帕累托分布P(433)participatingpreferencehare参与优先股P(434)partnerhip 合伙P(435)payableledger应付款项账户P(436)payback回收期P(437)paymentandreceiptaccount收入和支出报表P(438)paymentwithheld保留款额P(439)payroll工资单P(440)payrollanalyi工资分析P(441)percentageprofitonturnover利润对营业额比率P(442)periodcot期间成本P(443)perpetualinventory永续盘存P(444)peronalaccount记名账户P(445)PEPT项目评审法P(446)pettycahaccount备用金账户P(447)pettycahvoucher备用金凭证P(448)phyicalinventory实地盘存P(449)planning计划P(450)planninghorizon计划时限P(451)planningperiod计划期间P(452)policycot政策成本P(453)poitionaudit状况审计P(454)potbalanceheetevent资产负债表编后事项P(455)practicalcapacity实际生产能力P(456)pre-acquiitionloe 购置前损失P(457)pre-acquiitionprofit购置前利润P(458)preferencehare优先股P(459)preferencecreditor优先债权人P(460)preferredcreditor 优先债权人P(461)prepayment预付款项P(462)preentvalue现值P(463)preventioncot预防成本P(464)priceratio市盈率P(465)primecot主要成本P(466)primeentry-bookof原始分录登记薄P(467)principalbudgetfactor主要预算因素P(468)priorchargecapital 优先股P(469)prioryearadjutment以前年度调整P(477)Productlifecycle产品寿命周期P(478)productioncot生产成本P(479)productioncotofale售货成本P(480)productionvolumeratio生产业务量比率P(481)profitcenter 利润中心P(482)profitperemployee每员工利润P(483)profitretainedfortheyear年度利润留存P(484)profittoturnoverratio利润对营业额比率P(485)profit-volumegraph利量图P(486)profitabilityinde某盈利指数P(487)programming规划P(488)projectevaluationandreviewtechnique项目评审法P(489)projection预计P(490)promiorynote本票P(491)propectu募债说明书P(492)proviionforliabilitieandcharge偿债和费用准备P(496)purchaerequiition请购单P(497)purchaeledger采购账户R(502)rationpyramid比率金字塔R(503)rawmaterial原材料R(504)receiptandpaymentaccount收入和支付报表R(505)receivableledger应收款项账户R(506)redeemablehare可赎回股份R(507)redemption赎回R(508)regiteredharecapital注册资本R(509)reject废品R(510)relevancyconcept相关性概念R(511)relevantcot相关成本R(512)relevantrange相关范围R(513)reliabilityconcept可靠性概念R(514)replacementprice重置价格R(515)report报表R(516)reporting报告R(517)reearchcot,applied应用性研究成本R(518)reearchcot,pureorbaic理论或基础研究成本R(519)reerve留存收益R(523)returnoncapitalemployed运用资本报酬率R(524)return退回R(525)revenue收入R(526)revenuecenter收入中心R(527)revenuee某penditure收益支出R(528)revenueinvetment收入性投资R(529)rightiue认股权发行R(530)rollingbudget滚动预算R(531)rollingforecat滚动预测S(532)aleledger销售分类账S(533)aleorder销售定单S(534)aleperemployee每员工销售额S(535)crap废料S(536)cripiue红股发行S(537)ecuredcreditor有担保的债权人S(538)egmentalreporting 分部报告S(539)ellingcot销售成本S(548)harecapital股份资本S(549)hareoptioncheme购股权证方案S(550)harepremium股票溢价S(551)ightdraft即期汇票S(555)ocialreponibilitycot社会责任成本S(556)oletrader独资经营者S(558)pecialordercoting特殊定单成本计算S(559)taffcot职工成本S(560)tatementofaccount营业账单S(561)tatementofaffair财务状况表S(562)tatutorybody法定实体S(563)tock存货S(564)tockcontrol存货控制S(565)tockturnover存货周转率S(566)tocktaking盘点存货S(567)torerequiition领料申请单S(568)trategicbuineunit战略性经营单位S(569)trategicmanagementaccounting战略管理会计S(570)trategicplanning战略计划S(571)trategy战略S(572)ubjectiveclaification主体分类S(573)ubcribedharecapital已认购的股本S(574)ubidiaryundertaking 子公司S(575)unkcot沉没成本S(576)upplyetimate预算估计S(577)upplye某penditure预算支出S(578)upeneaccount暂记账户S(579)SWOTanalyi长处和短处,机会和威胁分析S(580)ytem制度,体系T(581)tacticalplanning策略计划T(582)tactic策略T(583)take-over接收T(584)tangibleaet有形资产T(585)tangiblefi某edaettatement有形固定资产表T(586)targetcot目标成本T(592)totalqualitymanagement全面质量管理T(593)totaltock存货总计T(594)tradecreditor购货客户(应付账款)T(595)tradedebtor销货客户(应收账款)U(602)uncalledharecapital未催缴股本U(603)undercapitalization不足资本化U(604)underorover-aborbedoverhead少吸收或多吸收的制造费用U(605)uniformaccounting统一会计U(606)uniformcoting统一成本计算U(607)uniuedharecapital未发行股本V(608)value价值V(609)valueadded增值V(610)valueanalyi价值分析V(611)valueformoneyaudit经济效益审计V(612)vote表决V(613)voucher凭证W(616)watingaet递耗资产W(617)weightedaveragecotofcapital资本的加权平均成本W(618)weightedaverageprice加权平均价格W(619)withreource有追索权W(620)withoutrecoure无追索权W(621)workingcapital营运资本W(622)write-down减值Z(623)zerobaebudgeting零基预算Z(624)zerocouponbond无息债券Z(625)Zcore破产预测计分法。

财务会计英语教材pdf以下是为您生成的 20 个关于财务会计相关的英语内容示例，您可以根据实际需求修改完善并整理成 PDF 教材：---# 财务会计英语知识点## 一、单词1. **Asset** [ˈæset]- 英语释义：Something valuable that a person or company owns, such as property, equipment, or money.- 中文释义：资产- 短语：Fixed asset（固定资产）；Current asset（流动资产）- 用法：Assets are recorded on the balance sheet.- 双语例句：The company's assets include land and buildings.（这家公司的资产包括土地和建筑物。

）2. **Liability** [ˌlaɪəˈbɪləti]- 英语释义：A debt or obligation that a person or company owes.- 中文释义：负债- 短语：Long-term liability（长期负债）；Short-term liability（短期负债）- 用法：Liabilities are shown on the balance sheet.- 双语例句：The company has a large liability for the loan.（这家公司有一大笔贷款负债。

）3. **Revenue** [ˈrevənjuː]- 英语释义：The income that a business or organization receives, especially from selling goods or services.- 中文释义：收入；收益- 短语：Operating revenue（营业收入）；Non-operating revenue （非营业收入）- 用法：Revenue is an important indicator of a company's performance.- 双语例句：The company's revenue increased by 10% last year.（去年公司的收入增长了 10%。

会计基本英语词汇(是好东西就贴出来了) 会计基本的英语词汇帐户会计系统美国会计协会美国注册会计师协会审计资产负债表簿记现金流量预测内部审计证书管理会计证书注册会计师成本会计外部使用者财务会计财务会计准则委员会财务预测公认会计原则通用目的信息政府会计办公室损益表内部审计师协会管理会计师协会整合性内部审计内部控制结构国内收入署内部使用者管理会计投资回报投资报酬证券交易委员会现金流量表财务状况表税务会计会计等式勾稽关系资产企业个体股本公司成本原则债权人通货紧缩批露费用财务报表筹资活动持续经营假设通货膨涨投资活动负债负现金流量经营活动所有者权益合伙企业正现金流量留存利润收入独资企业清偿能力稳定货币假设股东股东权益门面粉饰财会名词汉英对照表（1）会计与会计理论会计决策人投资人股东债权人财务会计管理会计成本会计私业会计公众会计注册会计师国际会计准则委员会美国注册会计师协会财务会计准则委员会管理会计协会美国会计学会税务稽核署独资企业合伙人企业公司会计目标会计假设会计要素会计原则会计实务过程财务报表财务分析会计主体假设货币计量假设持续经营假设（）会计分期假设资产负债业主权益收入费用收益亏损历史成本原则收入实现原则配比原则全面披露原则（）客观性原则一致性原则可比性原则重大性原则稳健性原则权责发生制现金收付制财务报告流动资产流动负债长期负债投入资本留存收益－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（2）会计循环会计循环会计信息系统帐户会计科目会计分录原始凭证日记帐总分类帐明细分类帐试算平衡现金收款日记帐现金付款日记帐销售日记帐购货日记帐普通日记帐工作底稿调整分录结帐－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（3）现金与应收帐款现金银行存款库存现金流动资产偿债基金定额备用金支票（）银行对帐单银行存款调节表在途存款在途支票应付凭单应收帐款应收票据起运点交货价目的地交货价商业折扣现金折扣销售退回与折让坏帐费用备抵法备抵坏帐损益表法资产负债表法帐龄分析法直接冲销法带息票据不带息票据出票人本金利息率到期日本票贴现背书拒付费－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（4）存货存货商品存货产成品存货在产品存货原材料存货起运地离岸价格目的地抵岸价格寄销寄销人承销人定期盘存购货购货折让和折扣存货盈余或短缺分批认定法加权平均法先进先出法 ,后进先出法 ,移动平均法成本或市价孰低法市价重置成本可变现净值上限下限毛利法零售价格法成本率－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（5）长期投资长期投资长期股票投资长期债券投资成本法权益法合并法股利宣布日股权登记日除息日付息日债券面值 , 债券折价债券溢价票面利率 , 市场利率 , 普通股优先股现金股利股票股利清算股利到期日到期值直线摊销法实际利息摊销法－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（6）固定资产固定资产原值预计使用年限预计残折旧费用累计折旧帐面价值应提折旧成本净值在建工程磨损过时直线法（）工作量法（）加速折旧法双倍余额递减法（）年数总和法（）以旧换新经营租赁融资租赁廉价购买权（）资产负债表外筹资最低租赁付款额－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（7）无形资产无形资产专利权商标权 ,著作权特许权或专营权商誉开办费租赁权摊销－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（8）流动负债负债流动负债应付帐款应付票据贴现票据长期负债一年内到期部分应付股利预收收益存入保证金应付费用增值税营业税应付所得税应付奖金产品质量担保负债赠品和兑换券 , 或有事项或有负债或有损失或有利得永久性差异时间性差异应付税款法纳税影响会计法递延所得税负债法－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（9）长期负债长期负债应付公司债券有担保品的公司债券抵押公司债券保证公司债券信用公司债券一次还本公司债券分期还本公司债券可转换公司债券可赎回公司债券可要求公司债券记名公司债券无记名公司债券普通公司债券收益公司债券名义利率，票面利率实际利率有效利率溢价折价面值直线法实际利率法到期直接偿付提前偿付偿债基金长期应付票据抵押借款－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（10）业主权益权益业主权益股东权益投入资本缴入资本股本资本公积留存收益核定股本实收资本发行在外股本库藏股普通股优先股累积优先股非累积优先股完全参加优先股部分参加优先股非部分参加优先股现金发行非现金发行股票的合并发行发行成本成本法面值法捐赠资本盈余分配股利股利政策宣布日股权登记日除息日股利支付日现金股利股票股利拨款－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（11）财务报表财务报表资产负债表收益表帐户式报告式编制（报表）工作底稿多步式单步式－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－- （12）财务状况变动表财务状况变动表中的现金基础（现金流量表）财务状况变动表中的营运资金基础（资金来源与运用表）营运资金全部资源概念直接:)业务正常营业活动财务活动投资活动－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－- （13）财务报表分析财务报表分析比较财务报表趋势百分比比率普通股每股收益股利收益率价益比普通股每股帐面价值资本报酬率总资产报酬率债券收益率已获利息倍数债券比率优先股收益率营运资本周转存货周转率应收帐款周转率流动比率速动比率酸性试验比率（14）合并财务报表合并财务报表吸收合并创立合并控股公司附属公司少数股权权益联营合并购买合并权益法成本法－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（15）物价变动中的会计计量物价变动之会计一般物价水平会计货币购买力会计统一币值会计历史成本现行价值会计现行成本重置成本物价指数国民生产总值物价指数（）消费物价指数（）批发物价指数货币性资产货币性负债货币购买力损益资产持有损益未实现的资产持有损益现行价值与统一币值会计汉英会计词汇一贯原则人名帐户工作底稿已承兑汇票已发行股本己催缴股本己缴股本已赎回票据欠付催缴股款毛存现金毛利毛利率毛损日记簿月结单少量余额分配分类帐公证文件分摊加成永久业权主要成本未催缴股本申请与分配目标条款平价发行出让人帐自平自平分类帐自动转帐成本会计共同存货记录簿存货周转率存货帐年终盘点存货企业个体合伙企业在运品在制品呆帐呆帐准备没收利息帐法重置决算表折扣栏折旧折旧帐法折旧准备帐法折价非人名帐户抽取固定资产长期负债法人股本拒付票据股份或有负债所有权承兑承兑人法定股本股东主权 '股东资金 ' 受票人直线折旧法直接工资直接原料直接费用股票承销人承销清单抵销抵销性错误定额制度[1] 下一页科目负债信讬人按比例分配背书持票人盈余盈余分拨帐重点钜数重估折旧法借方借项通知单借项通知单(银行用) 库存现金配比个别纯利纯利率记帐时借贷方互调特别原始簿原始分录错误原始分录簿原则性错误流动资产流动负债流动比率流动抵押品租购租购公司个体差额承上差额承前差额转下帐户透支透支额度名调乱错误现金日记簿现金收支帐现金折扣虚帐户净损失累积基金停止经营动用资金专利税专利权货物寄销帐票面值接纳净流动资产速动比率寄销人寄销帐票据拒付手续费票据贴现组织大纲组织章程商誉贷方贷项通知单贷项通知单(银行用) 提用提款帐费用期未存货期初存货单式簿记备忘补助分类帐报表贴现发票间接工资贴现手续费普通股上一页 [1] [2] [3] [4] [5] [6] [7] 下一页普通日记簿普通原始簿间接原料间接费用 ,间接制造成本开帐分录结帐分录短期合营短期合营帐短期合营备忘帐结算票据超额利润资本资本主资本支出资本报酬率零用现金凭单零用现金簿债权人债券预计利息帐法预付费用预取收益会计等式损益帐损益计算过帐资产资产负债表资产收回价值试算表经常性项目溢价溢价发行催缴股款银行往来调节表复式簿记说明实帐户对销制成品汇票 ,实际成本截线认讲意图暂记帐户销货成本销货折扣销货退回簿销货净额销货发票销货簿调整制造成本会计数量表达与稳定货币量度随要随付余绌遗漏错误余额承上余额承前余额递减折旧法余额转下历史成本担保还款佣金总分类帐应付帐款分类帐 ,应付帐款分类帐统制帐户 ,上一页 [1] [2] [3] [4] [5] [6] [7] 下一页应收帐款分类帐 ,应收帐款分类帐统制帐户 ,应计收益亏绌购货折扣购货退出簿购货帐购货净额购货簿营业折扣购销帐购销损益帐优先股应付帐款赊帐期限应付票据应收帐款赊帐期限应收票据应计基础购买权偿债基金营运资金比率转让旧换新稳健保守 ,簿记继续经营变产帐赎回资本准备金英汉会计词汇接纳承兑已承兑汇票承兑人科目，帐户说明承销清单会计等式应计基础应计收益累积基金实际成本调整分配申请与分配分摊盈余分拨帐组织章程资产法定股本自动转帐呆帐余额承上余额承前余额转下资产负债表银行往来调节表 , 汇票应付票据应收票据原始分录簿簿记企业个体催缴股款己催缴股本欠付催缴股款资本动用资金资本支出上一页 [1] [2] [3] [4] [5] [6] [7] 下一页赎回资本准备金现金日记簿现金折扣手存现金期未存货抵销性错误记帐时借贷方互调稳健保守承销人寄销寄销帐寄销人一贯原则或有负债对销成本会计销货成本贷方贷项通知单(银行用)贷项通知单应收帐款赊帐期限应付帐款赊帐期限债权人应付帐款分类帐应付帐款分类帐统制帐户流动资产流动负债流动比率债券借方借项通知单(银行用)借项通知单应收帐款分类帐应收帐款分类帐统制帐户担保还款佣金亏绌折旧折旧帐法折旧准备帐法直接费用直接原料直接工资贴现，折价销货折扣折扣栏购货折扣票据贴现贴现手续费拒付票据复式簿记汇票受票人发票人提用提款帐背书截线个体帐名调乱错误遗漏错误原始分录错误原则性错误费用抽取透支额度间接制造成本决算表制成品固定资产流动抵押品没收永久业权普通原始簿上一页 [1] [2] [3] [4] [5] [6] [7] 下一页日记簿总分类帐继续经营在运品资产收回价值货物寄销帐商誉毛损毛利毛利率租购租购公司历史成本持票人结算票据非人名帐户定额制度损益计算间接费用间接原料间接工资利息帐法预计利息帐法发票平价发行溢价发行已发行股本共同短期合营短期合营帐日记簿分类帐法人负债速动比率长期负债制造成本会计毛利率加成配比重点钜数备忘短期合营备忘帐组织大纲少量余额月结单净流动资产净损失纯利纯利率购货净额销货净额虚帐户公证文件票据拒付手续费目标条款认讲意图期初存货开帐分录购买权普通股透支间接费用所有权己缴股本票面值合伙企业专利权随要随付人名帐户零用现金簿零用现金凭单过帐优先股溢价预付费用主要成本上一页 [1] [2] [3] [4] [5] [6] [7] 下一页按比例分配损益帐资本主呆帐准备稳健保守购货帐购货簿应付帐款分类帐应付帐款分类帐统制帐户数量表达与稳定货币量度停止经营实帐户变产帐现金收支帐预取收益经常性项目余额递减折旧法重置已赎回票据销货退回簿资本报酬率购货退出簿重估折旧法专利税销货发票销货簿应收帐款分类帐应收帐款分类帐统制帐户抵销个别股份股本股票' 股东主权' 股东资金自平自平分类帐单式簿记偿债基金特别原始簿报表存货帐存货记录簿存货周转率直线折旧法补助分类帐超额利润盈余余绌暂记帐户营业折扣旧换新购销帐购销损益帐转让试算表信讬人未催缴股本出让人帐在制品营运资金比率工作底稿年终盘点存货会计账目用语会计报表往来帐目现在往来帐存款额销货帐共同计算帐项未决帐项贷方帐项借方帐项应付帐应付未付帐应收帐应收未收帐新交易新帐未决帐老帐现金帐流水帐暂记帐未定帐过期帐延滞帐杂项帐户详细帐单明细表呆帐会计项目会计薄帐薄营业报告书损益计算表借贷细帐交验帐明细帐与... 银行开立一户头与... 银行建立交易继续记帐与... 有交易作成会计帐有往来帐项清算清理债务清洁帐目与... 停止交易 's结帐清理未付款结清差额清算审查帐目监查帐目检查帐目转入A的帐户 A's以计帐方式付款代理某人为某人 's为自己计算独立帐目 's由某人收益并负风险 's 's 由某人负担 's按某人指示列入某人帐户列入5月份帐目编入某中帐项下寄出清算书。

会计专业英文文献# 会计专业英文文献相关内容## 一、单词1. Accountant- 英语释义：A person whose job is to keep or inspect financial accounts.- 用法：作名词，可用于指从事会计工作的人。

例如：The accountant is preparing the annual financial report.- 双语例句：这位会计正在准备年度财务报告。

2. Audit- 英语释义：An official inspection of an organization's accounts, typically by an independent body.- 用法：可作名词和动词。

作名词时，表示审计；作动词时，表示对……进行审计。

例如：Thepany is going through an audit this month. (名词) / They will audit thepany's accounts next week. (动词) - 双语例句：公司这个月正在接受审计。

/ 他们下周将审计公司的账目。

3. Ledger- 英语释义：A book or other collection of financial accounts.- 用法：作名词，指分类账。

例如：The accountant posted the transactions to the ledger.- 双语例句：会计将交易记录到分类账上。

4. Asset- 英语释义：A resource with economic value that an individual, corporation, or country owns or controls with the expectation that it will provide a future benefit.- 用法：作名词，在会计中常指资产。