accounting word

财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）certified public accountant(CPA) 注册会计师charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款common stock 普通股compound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准compensating balances 补偿性存款额conservatism 稳健性，保守性comparative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货income 利润（收益）income statement利润表interim periods 期间International Accounting Standards Committee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可（证）long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step income statement 多步式利润表Nnotes payable 应付票据net income 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating income 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax income 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained income留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange Commission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step income statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ equity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益。

Accounting Documents会计凭证SAP系统在数据处理，无论是业务处理，还是财务处理都会产生大量的凭证，无论是什么凭证，最终的反映形式就是会计凭证。

1.凭证原则Code每笔记账都一直以凭证形式存储，每一凭证都作为前后一致的单位保留在系统中，直至将它归档。

唯有完整凭证可以计入SAP系统；“完整”是指借贷余额为零。

其近一步的条件是完整、准确输入系统配置时定义为“必输（Required）”的字段。

保存凭证或者进入不同凭证项目时，系统自动根据配置检查必输项目是否已经输入或者是否按照标准输入，并发出适当的提示信息，拒绝进行下一步动作，如果输入错误的话。

2.凭证结构Structures每张凭证都有一个凭证抬头（Document Header）和两个以上的行项目（Document Items）组成。

凭证抬头——对整个凭证有效的信息，例如四个日期、文本摘要、凭证类型等等。

行项目(Line Items)——仅仅包含特定项目的信息，如记账码、科目编码、金额、税码、成本对象等有科目、记账码等配置综合决定的信息。

3.凭证特征Features凭证的基本特征包括子分类帐/总分类帐一体化、自动记账、跨公司代码业务（Across Company C ode）。

∙子分类帐/总分类账一体化FI-AR应收帐款和FI总分类帐、FI-AP应付账款和FI总分类帐、FI-AM固定资产明细账和固定资产总帐完全一体化的。

明细账建立在供应商、客户、固定资产层次上，在对供应商、客户或者固定资产账户入账的同时，系统自动向总分类帐中的统驭科目自动记账。

明细账和总分类帐同步更新。

因此，在创建资产负债表之前，不再需要将财务数据从子分类帐转入总分类帐，可以随时查看公司代码当前的资产负债表。

客户端标准统驭科目是：国内应收帐款、国外应收帐款、来自合并公司的应收帐款。

当然，有些集团还有集团内和集团外之分。

下图显示了向子分类帐入账时，系统将相应的冲销条目实时记入总分类帐：∙自动记账SAP支持很大程度的自动记账，对于AR和AP大部分的凭证，涉及应收帐款、应付账款的凭证，如果启用了MM、SD等模块，就能绝大部分基于销售订单或采购订单进行的发票校验等业务自动生成。

计科目中英文对照表来源：苗壮的日志大家好，最近我在给学生补课的时候，发现经常有学生问我会计专有名词的中文意思。

我认为了解这些名词的中文意思对于同学们会计知识的理解大有好处。

所以我把常用的会计专有名词中英文对照给大家汇总了一下，希望对大家的学习有一定的帮助。

资产Assets流动资产Current assets现金及约当现金cash and cash equivalents库存现金cash on hand零用金petty cash银行存款cash in banks在途现金cash in transit约当现金cash equivalents短期投资short-term investment短期票券short-term notes and bills政府债券government bonds应收票据notes receivable应收票据贴现discounted notes receivable应收帐款accounts receivable备抵呆帐－应收帐款allowance for bad and doubtful debts其它应收款other receivables存货inventories商品存货merchandise inventory寄销商品consigned goods在途商品goods in transit制成品finished goods副产品by-products在制品work in process原料raw materials预付费用prepaid expenses预付租金prepaid rents预付保险费prepaid insurance文具用品office supplies预付款项prepayments递延所得税资产deferred income tax assets基金funds长期资产Non-Current assets长期投资long-term investments长期股权投资long-term equity investments长期债券投资long-term bond investments长期不动产投资long-term real estate investments固定资产property , plant, and equipment土地land土地-重估增值land - revaluation increments土地改良物land improvements土地改良物-重估增值land improvements - revaluation increments房屋及建物buildings房屋及建物-重估增值buildings -revaluation increments累积折旧-房屋及建物accumulated depreciation - buildings机(器)具及设备machinery and equipment机(器)具-重估增值machinery - revaluation increments累积折旧-机(器)具accumulated depreciation - machinery租赁资产leased assets累积折旧-租赁资产accumulated depreciation - leased assets租赁权益改良leasehold improvements累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements 未完工程construction in progress无形资产intangible assets商标权trademarks专利权patents特许权franchise著作权copyright计算机软件computer software商誉goodwill开办费organization costs闲置资产idle assets负债liabilities流动负债current liabilities短期借款short-term borrowings(debt)银行透支bank overdraft银行借款bank loan应付短期票券short-term notes and bills payable银行承兑汇票bank acceptance应付短期票券折价discount on short-term notes and bills payable应付票据notes payable应付帐款accounts payable应付所得税income taxes payable应付费用accrued expenses应付薪工accrued payroll应付租金accrued rent payable应付利息accrued interest payable应付股利dividend payable预收收入revenue received in advance递延所得税负债deferred income tax liabilities长期负债long-term liabilities应付公司债corporate bonds payable长期借款long-term loans payable长期银行借款long-term loans payable - bank长期应付票据及款项long-term notes and accounts payable 杂项负债miscellaneous liabilities业主权益owners' equity资本（或股本）capital普通股股本capital – ordinary share特别股股本capital - preferred share资产重估增值准备Asset revaluation reserve未分配利润(或累积亏损) retained earnings (accumulated deficit) 少数股权minority interest损益表科目营业收入operating revenue销售收入sales revenue销售退回sales return and allowance销货折让sales discounts劳务收入service revenue销货成本cost of goods sold直接人工direct labor间接人工indirect labor间接材料indirect materials制造费用manufacturing overhead营业费用operating expenses租金支出rent expense, rent文具用品office supplies (expense)旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense )包装费packing expenses水电瓦斯费utilities (expense)保险费insurance (expense)折旧depreciation expense伙食费meal (expenses)推销费用selling expenses薪资支出payroll expense管理及总务费用general & administrative expenses广告费advertisement expense, advertisement交际费entertainment (expense)佣金支出commission (expense)利息收入interest revenue股利收入dividends income兑换收益foreign exchange gain处分资产溢价收入gain on disposal of assets捐赠收入donation income租金收入rent revenue/income佣金收入commission revenue/income存货盘盈gain on physical inventory利息费用interest expense投资损失investment loss兑换损失foreign exchange loss处分资产损失loss on disposal of assets存货盘损loss on physical inventory存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories所得税费用(或利益) income tax expense (or benefit)。

accountingAccountingIntroductionAccounting is the systematic process of recording, analyzing, and reporting financial transactions of a business or organization. It plays a crucial role in managing and monitoring the financial health of an entity. This document aims to provide an overview of accounting, its importance, and the different types of accounting systems used in organizations.Importance of AccountingAccounting is an essential component of any business or organization for several reasons. Firstly, it facilitates the tracking of financial transactions, ensuring that accurate records are maintained. This information is vital for understanding the financial position of a company, making informed decisions, and identifying areas of improvement.Secondly, accounting enables the assessment of profitability. By analyzing income and expenses, businesses can gauge their financial performance and identify ways to increase profitability. It also helps in evaluating the effectiveness of business strategies and identifying areas that require cost-cutting measures.Additionally, accounting assists in complying with legal and regulatory requirements. Accurate financial reporting is crucial for meeting tax obligations, preparing financial statements, and adhering to accounting standards. Failure to comply with these regulations can result in severe penalties or legal consequences.Types of Accounting SystemsThere are several types of accounting systems available, each catering to different business needs. Some of the commonly used systems include:1. Financial Accounting: Financial accounting focuses on the preparation of financial statements for external stakeholders such as investors, creditors, and government agencies. It involves recording transactions in accordance with Generally Accepted Accounting Principles (GAAP) and generatingreports such as income statements, balance sheets, and cash flow statements.2. Managerial Accounting: Managerial accounting focuses on providing financial information to internal stakeholders, primarily management. It helps in evaluating the performance of departments, analyzing costs, and making informed decisions. Managerial accounting reports include budgeting, variance analysis, and cost-volume-profit analysis.3. Cost Accounting: Cost accounting involves the measurement, analysis, and allocation of costs associated with the production of goods or services. It helps in determining product costs, setting prices, and evaluating profitability. Cost accounting techniques include job costing, process costing, and activity-based costing.4. Tax Accounting: Tax accounting deals with the preparation and submission of tax returns to ensure compliance with tax laws. It involves interpreting tax regulations, calculating tax liability, and maximizing tax deductions and credits. Tax accountants provide advice on tax planning strategies and help businesses minimize their tax burdens legally.5. Auditing: Auditing involves the independent examinationof financial records to assess their accuracy and compliance with accounting standards. External auditors provide an unbiased opinion on the fairness of financial statements, ensuring transparency and building trust among stakeholders. Internal auditors focus on evaluating internal controls and identifying areas of improvement.ConclusionIn conclusion, accounting is a fundamental aspect of managing the financial affairs of a business or organization. It provides the necessary information for making informed decisions, evaluating performance, and complying with legal and regulatory requirements. Different types of accounting systems cater to diverse needs, such as financial reporting, cost analysis, tax compliance, and internal control evaluation. By implementing effective accounting practices, organizations can effectively manage their finances and achieve their objectives.。