会计专业术语翻译复习课程

accountant genaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments ⽀出表 account of receipts 收⼊表 account title 帐户名称，会计科⽬ accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period（会计期间） are related to specific time periods ,typically one year（通常是⼀年) 资产负债表：balance sheet 可以不⼤写b 利润表： income statements (or statements of income) 利润分配表：retained earnings 现⾦流量表：cash flows1、部门的称谓 市场部Marketing 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户⽣意发展部CBD） 客户服务　Customer Service ，例如客服员叫CSR，R for representative ⼈事部 Human Resource ⾏政部 Admin. 财务部 Finance & Accounting 产品供应 Product Supply，例如产品调度员叫　P S　Planner2、⼈员的称谓 助理 Assistant 秘书 secretary 前台接待⼩姐 Receptionist ⽂员 clerk ，如会计⽂员为Accounting Clerk 主任　supervisor 经理　Manager 总经理 GM，General Manager ⼊场费admission 运费freight ⼩费tip 学费tuition 价格，代价charge 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 Coferemce 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 Transpotation 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 总监Director 总会计师 Finance Controller ⾼级 Senior 如⾼级经理为　Senior Manager 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 fees 管理费⽤ Adminisstrative 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 tax 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 cost 帐⽬名词⼀、资产类 Assets 流动资产 Current assets 货币资⾦ Cash and cash equivalents 现⾦ Cash 银⾏存款 Cash in bank 其他货币资⾦ Other cash and cash equivalents 外埠存款 Other city Cash in bank 银⾏本票 Cashier''s cheque 银⾏汇票 Bank draft 信⽤卡 Credit card 信⽤证保证⾦ L/C Guarantee deposits 存出投资款 Refundable deposits 短期投资 Short-term investments 股票 Short-term investments - stock 债券 Short-term investments - corporate bonds 基⾦ Short-term investments - corporate funds 其他 Short-term investments - other 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 应收票据 Note receivable 银⾏承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 其他应收款 Other notes receivable 坏账准备 Bad debt reserves 预付账款 Advance money 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 物资采购 Supplies purchasing 原材料 Raw materials 包装物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差异 Materials cost variance ⾃制半成品 Semi-Finished goods 库存商品 Finished goods 商品进销差价 Differences between purchasing and selling price 委托加⼯物资 Work in process - outsourced 委托代销商品 Trust to and sell the goods on a commission basis 受托代销商品 Commissioned and sell the goods on a commission basis 存货跌价准备 Inventory falling price reserves 分期收款发出商品 Collect money and send out the goods by stages 待摊费⽤ Deferred and prepaid expenses 长期投资 Long-term investment 长期股权投资 Long-term investment on stocks 股票投资 Investment on stocks 其他股权投资 Other investment on stocks 长期债权投资 Long-term investment on bonds 债券投资 Investment on bonds 其他债权投资 Other investment on bonds 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 reserves 委托贷款 Entrust loans 本⾦ Principal 利息 Interest 减值准备 Depreciation reserves 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 implement 累计折旧 Accumulated depreciation 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 depreciation reserves ⼯程物资 Project goods and material 专⽤材料 Special-purpose material 专⽤设备 Special-purpose equipment 预付⼤型设备款 Prepayments for equipment 为⽣产准备的⼯具及器具 Preparative instruments and implement for fabricate 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 project 在建⼯程减值准备 Construction-in-process depreciation reserves 固定资产清理 Liquidation of fixed assets 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 Goodwill 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 reserves 未确认融资费⽤ Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 待处理财产损溢 Wait deal assets loss or income 待处理流动资产损溢 Wait deal intangible assets loss or income 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 liability 短期借款 Short-term borrowing 应付票据 Notes payable 银⾏承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable 预收账款 Deposit received 代销商品款 Proxy sale goods revenue 应付⼯资 Accrued wages 应付福利费 Accrued welfarism 应付股利 Dividends payable 应交税⾦ Tax payable 应交增值税 value added tax payable 进项税额 Withholdings on VAT 已交税⾦ Paying tax 转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction 销项税额 Substituted money on VAT 出⼝退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT 出⼝抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid VAT changeover 未交增值税 Unpaid VAT 应交营业税 Business tax payable 应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable 应交⼟地增值税 Increment tax on land value payable 应交城市维护建设税 Tax for maintaining and building cities payable 应交房产税 Housing property tax payable 应交⼟地使⽤税 Tenure tax payable 应交车船使⽤税 Vehicle and vessel usage license plate tax(VVULPT) payable 应交个⼈所得税 Personal income tax payable 其他应交款 Other fund in conformity with paying 其他应付款 Other payables 预提费⽤ Drawing expense in advance 其他负债 Other liabilities 待转资产价值 Pending changerover assets value 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 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 year 应付债券 Bonds payable 债券⾯值 Face value, Par value 债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest 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 year 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 year 递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY 资本 Capita 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 stock 已归还投资 Investment Returned 公积 资本公积 Capital reserve 资本(或股本)溢价 Cpital(or Stock) premium 接受捐赠⾮现⾦资产准备 Receive non-cash donate reserve 股权投资准备 Stock right investment reserves 拨款转⼊ Allocate sums changeover in 外币资本折算差额 Foreign currency capital 其他资本公积 Other capital reserve 盈余公积 Surplus reserves 法定盈余公积 Legal surplus 任意盈余公积 Free surplus reserves 法定公益⾦ Legal public welfare fund 储备基⾦ Reserve fund 企业发展基⾦ Enterprise expension fund 利润归还投资 Profits capitalizad on return of investment 利润 Profits 本年利润 Current year profits 利润分配 Profit distribution 其他转⼊ Other chengeover in 提取法定盈余公积 Withdrawal legal surplus 提取法定公益⾦ Withdrawal legal public welfare funds 提取储备基⾦ Withdrawal reserve fund 提取企业发展基⾦ Withdrawal reserve for business expansion 提取职⼯奖励及福利基⾦ Withdrawal staff and workers'' bonus and welfare fund 利润归还投资 Profits capitalizad on return of investment 应付优先股股利 Preferred Stock dividends payable 提取任意盈余公积 Withdrawal other common accumulation fund 应付普通股股利 Common Stock dividends payable 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 未分配利润 Undistributed profit四、成本类 Cost ⽣产成本 Cost of manufacture 基本⽣产成本 Base cost of manufacture 辅助⽣产成本 Auxiliary cost of manufacture 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 Coferemce 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 Transpotation 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 cessation 劳务成本 Service costs五、损益类 Profit and loss 收⼊ Income 业务收⼊ OPERATING INCOME 主营业务收⼊ Prime operating revenue 产品销售收⼊ Sales revenue 服务收⼊ Service revenue 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 revenue 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 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 revenue 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 charges 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 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 value 5405 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 Expenses 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 fees 管理费⽤ Adminisstrative 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 tax 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 cost 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。

会计英语实用培训教程简介会计是一门涉及数字、数据和财务分析的重要学科。

在全球化和国际贸易的背景下，掌握会计英语变得越来越重要。

本教程旨在帮助学习者掌握会计领域的英语词汇、表达和理解能力，以提高在会计工作中的沟通能力和职业发展。

1. 会计基础英语词汇为了更好地理解会计领域的英语内容，首先需要熟悉一些基础的会计英语词汇。

以下是常用的会计术语：•Assets: 资产•Liabilities: 负债•Equity: 权益•Revenue: 收入•Expenses: 费用•Profit: 利润•Loss: 损失•Balance sheet: 资产负债表•Income statement: 损益表•Cash flow statement: 现金流量表•Auditing: 审计•Depreciation: 折旧•Journal entry: 分录•Accounts payable: 应付账款•Accounts receivable: 应收账款•General ledger: 总分类账掌握这些基础词汇对于理解和使用会计英语至关重要。

2. 会计报表阅读与分析会计报表是会计工作的重要产出，它们提供了组织财务状况和经营业绩的重要信息。

在学习会计英语时，掌握会计报表的阅读和分析技巧是非常实用的。

2.1. 资产负债表资产负债表（Balance sheet）显示了一个企业在特定日期上的资产、负债和所有者权益。

以下是一些会计英语表达，帮助你理解和分析资产负债表：•Total assets: 总资产•Current assets: 流动资产•Fixed assets: 固定资产•Current liabilities: 流动负债•Long-term liabilities: 长期负债•Shareholder’s equity: 股东权益2.2. 损益表损益表（Income statement）展示了企业在特定期间内的收入、费用和利润。

会计专业名词及解释50个## Accounting Terms and Definitions.1. Accounts Payable.The amount owed to creditors for goods or services received but not yet paid for.2. Accounts Receivable.The amount owed to a business by customers for goods or services provided but not yet paid for.3. Accrual Accounting.A method of accounting that recognizes revenues and expenses when they are earned or incurred, regardless of when cash is received or paid.4. Amortization.The process of spreading the cost of an intangible asset over its useful life.5. Assets.Anything of value that a business owns or controls.6. Audit.An independent examination of a business's financial statements to ensure their accuracy and compliance with accounting standards.7. Balance Sheet.A financial statement that shows the financial condition of a business at a specific point in time.8. Bond.A loan made by an investor to a business, typicallywith a fixed interest rate and maturity date.9. Bookkeeping.The process of recording and summarizing financial transactions.10. Capital.The amount of money invested in a business by its owners.11. Cash Flow Statement.A financial statement that shows the sources and uses of cash during a specific period of time.12. Certified Public Accountant (CPA)。

第一课财务会计导读Glossaryaccrual basis 权责发生制Asset资产balance sheet资产负债表capital adequacy ratio 资本充足率cash basis 收付实现制cash flow statement现金流量表double entry method 复式记账法Expenses费用Fair value公允价值financial reports 财务报告going concern 持续经营guarantee 担保Historical cost历史成本Impairment 减值impairment provision减值准备income statement利润表Liabilities负债Maturity 到期Net realizable value可变现净值Owners’ Equity 所有者权益post-amortization costs摊余成本Present value现值Profit利润Replacement cost重置成本stewardship 受托责任transferor转出方transferee转入方1.资产类科目Assets现金:Cash and cash equivalents 银行存款:Bank deposit应收账款:Account receivable应收票据:Notes receivable应收股利:Dividend receivable应收利息:Interest receivable其他应收款:Other receivables原材料:Raw materials在途物资:Materials in transport库存商品:inventory存货跌价准备:provision for the decline in value of inventories 坏账准备:Allowance for doubtful acounts待摊费用:Prepaid expense交易性金融资产:Trading financial assets持有至到期投资:held-to-maturity investment可供出售金融资产:Available-for-sale financial assets短期投资:Short-term investment长期股权投资:Long-term equity investment固定资产:Fixed assets累计折旧:Accumulated depreciation在建工程:Construction-in-process固定资产减值准备:provision for the decline in value of fixed assets 无形资产:Intangible assets累计摊销:Accumulated amortization商誉:Goodwill递延所得税资产:deferred tax assets (DTA)2.负债类Liability短期借款:Short-term loans/ borrowing长期借款:Long-term loans/ borrowing预收账款:advance from customers/ Deposit received应付票据:Notes payable应付账款:Account payable应付工资薪酬:wages payable应付股利:Dividends payable应付利息:Interest payable应交税费:Tax payable其他应付款:Other payables递延所得税负债:Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY实收资本:Paid-in capital资本公积:Additional paid-in capital 盈余公积:Surplus reserves未分配利润:Retained earnings4.成本类科目Cost生产成本:Manufacturing Cost制造费用:Manufacturing overhead劳务成本:labor costs研发支出:R & D expenditure5.损益类Profit and loss主营业务收入:Main operating revenue 其他业务收入:Other operating revenue 营业外收入:Non-operating income投资收益:Investment income产品销售收入:sales revenue主营业务成本:Main operating costs;cost of goods sold / cost of sales 其他业务支出:Other operating costs营业外支出:Non-operating expenditure销售费用:Selling expense(advertisement)管理费用:General and administration expense (G&A expense)财务费用:Finance expense公允价值变动损益:Gain/loss of the change of fair value所得税:Income tax第二课流动资产GlossaryAllowance Method备抵法Bad debts坏账Cash 现金Cash Discounts现金折扣Cash Equivalents 现金等价物consigned goods代销存货Current Asset流动资产Direct Write-Off直接转销法finished products完工产品FIFO, First-in-first-out先进先出法general and administrative expenses管理费用goods in transit在途存货Gross Method总价法Inventory 存货LIFO: Last-in-first-out后进先出法Maturity 到期Merchandise 商品Net Method净价法NRV(Net Realizable Value) 可变现净值Notes Receivable应收票据Periodic system定期盘存Perpetual system永续盘存physical count 盘点purchase costs采购成本Specific Identification个别认定法the provision for the loss on decline in value of inventories存货跌价准备Trade Discounts商业折扣Receivables 应收款work in progress 在产品第3课非流动资产GlossaryAccumulated amortization累计摊销Amortization 摊销capitalize资本化Construction-in-process在建工程Costs Subsequent to Acquisition后续支出Discard 报废Depreciation折旧Disposal 处置double declining balance method双倍余额递减法expense费用化fiscal year 会计年度fixed assets固定资产Goodwill 商誉Impairment 减值Intangible Asset无形资产Noncurrent Asset非流动资产recoverable amount 可收回金额research and development(R&D) 研发salvage value 残值sum of the years digits年数总和法the straight-line method直线法unit of production method工作量法useful life 使用寿命第四课负债GlossaryContingency 或有事项Contingent 或有的contingent asset或有资产contingent Liability或有负债Coupon息票Current liability 流动负债Discount折价effective yield有效利率face value面值interest利息Liability负债loss contract亏损合同Market rate市场利率nominal rate名义利率Off-Balance-Sheet Financing表外融资Operating Leases经营租赁Capital leases融资租赁par面值pending litigation 未决诉讼Premium溢价principal本金virtually certain基本确定第五课投资Glossaryavailable for sale可供出售Consolidate 合并Control 控制Debt securities债务证券Derivative 衍生品Equity securities权益性证券Financial Asset 金融资产Held-to-maturity持有至到期Investee 被投资人Issuer 发行方Repurchase 回购post-amortization cost 摊余成本Security 有价证券Significant influence 重大影响Trading financial assets交易性金融资产Financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产, including:Trading financial assets交易性金融资产andthe financial assets which are measured at their fair values and of which the variation is included in the current profits and losses指定为以公允价值计量且其变动计入当期损益的金融资产;the investments which will be held to their maturity;持有至到期投资loans and the account receivables; and贷款和应收款项Financial assets available for sale.可供出售金融资产继续阅读。

会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness借据certified check 保付支票certified public accountant会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结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Bookkeepking 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 ExchangeCommission 证券交易委员会Statement of cash flow 现金流量表Statement of financialposition 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系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 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。

会计方面专业术语英文翻译.word格式.会计方面专业术语的英文翻译acceptance承兑account账户accountant会计员accounting会计accountingsystem会计制度accountspayable应付账款accountsreceivable应收账款accumulatedprofits累积利益adjustingentry调整记录adjustment调整administrationexpense管理费用advances预付advertisingexpense广告费agency代理agent代理人agreement契约allotments分配数allowance津贴amalgamation合并amortization摊销amortizedcost应摊成本annuities年金appliedcost已分配成本appliedexpense已分配费用appliedmanufacturingexpense 己分配制造费用apportionedcharge摊派费用appreciation涨价articleofassociation公司章程assessment课税assets资产attorneyfee律师费audit审计auditor审计员average平均数 averagecost平均成本.专业.专注..word格式. baddebt坏账balance余额balancesheet 资产负债表bankaccount银行账户bankbalance银行结存bankcharge银行手续费bankdeposit银行存款bankdiscount银行贴现bankdraft银行汇票bankloan银行借款bankoverdraft银行透支bankersacceptance 银行承兑bankruptcy破产bearer持票人beneficiary受益人bequest遗产bill票据billofexchange汇票billoflading提单billsdiscounted贴现票据billspayable应付票据billsreceivable应收票据boardofdirectors董事会bonds债券bonus红利bookvalue账面价值bookkeeper簿记员bookkeeping簿记branchofficegeneralledger 支店往来账户broker经纪人broughtdown接前broughtforward接上页budget预算by-product副产品by-productsales副产品销售capital股本capitalincome资本收益capitaloutlay资本支出股本capitalstockcertificate 股票carrieddown移后carriedforward移下页cash现金cashaccount现金账户.专业.专注..word格式.cashinbank存银行现金cashondelivery交货收款cashonhand库存现金cashpayment现金支付cashpurchase现购cashsale现沽cashier出纳员本票certificateofdeposit存款单折certificateofindebtedness 借据certifiedcheck保付支票certifiedpublicaccountant 会计师charges费用chargeforremittances汇水手续费charter营业执照charteredaccountant会计师chattles动产check支票checkbookstub支票存根closedaccount己结清账户closing结算closingentries结账纪录期末存货closingthebook结账columnarjournal多栏日记账combination联合commission佣金commodity商品commonstock普通股company公司compensation赔偿compoundinterest复利consignee承销人consignment寄销consignor寄销人consolidatedbalancesheet合并资产负债表 consolidatedprofitandlossaccount 合并损益表consolidation合并constructioncost营建成本constructionrevenue 营建收入contract合同controlaccount统制账户copyright版权corporation公司.专业.专注..word格式.cost成本costaccounting成本会计costoflabour劳工成本costofproduction生产成本costofmanufacture 制造成本costofsales销货成本costprice成本价格credit贷方creditnote收款通知单creditor债权人crossedcheck横线支票currentaccount往来活期账户currentasset流动资产currentliability流动负债currentprofitandloss 本期损益debit借方debt债务debtor债务人deed契据deferredassets递延资产deferredliabilities 递延负债delivery交货deliveryexpense送货费deliveryorder出货单demanddraft即期汇票demandnote即期票据demurragecharge延期费deposit存款depositslip存款单depreciation折旧directcost直接成本directlabour直接人工director董事discount折扣discountonpurchase 进货折扣discountonsale销货折扣dishonouredcheck 退票dissolution解散dividend股利dividendpayable应付股利documentarybill押汇汇票documents单据doubleentrybookkeeping 复式簿记draft汇票.专业.专注..word格式.drawee付款人drawer出票人drawing提款duplicate副本dutiesandtaxes税捐earnings业务收益endorser背书人entertainment交际费enterprise企业equipment设备estate财产estimatedcost估计成本estimates概算exchange兑换exchangeloss兑换损失expenditure经费expense费用extension延期facevalue票面价值factor代理商fairvalue公平价值financialstatement 财务报表financialyear财政年度finishedgoods制成品finishedparts制成零件fixedasset固定资产fixedcost固定成本fixeddeposit定期存款fixedexpense固定费用foreman工头franchise专营权freight运费funds资金furnitureandfixture 家俬及器具gain利益generalexpense总务费用generalledger总分类账goods货物goodsintransit在运货物goodwill商誉governmentbonds政府债券grossprofit毛利guarantee保证guarantor保证人.专业.专注..word格式.idletime停工时间importduty进口税income收入incometax所得税incomefromjointventure 合营收益incomefromsaleofassets 出售资产收入indirectcost间接成本indirectexpense间接费用indirectlabour间接人工indorsement背书installment分期付款insurance保险intangibleasset无形资产interest利息interestrate利率interestreceived 利息收入interofficeaccount 内部往来intrinsicvalue内在价值inventory存货investment投资investmentincome 投资收益invoice发票item项目job工作jobcost工程成本jointventure短期合伙journal日记账labour人工labourcost人工成本land土地lease租约leasehold租约ledger分类账legalexpense律师费letterofcredit 信用状liability负债limitedcompany有限公司limitedliability有限负债limitedpartnership 有限合夥liquidation清盘loan借款longtermliability长期负债loss损失lossonexchange兑换损失.专业.专注..word格式.machineryequipment 机器设备manufacturingexpense 制造费用manufacturingcost制造成本marketprice市价materials原村料materialrequisition 领料单medicalfee医药费merchandise商品miscellaneousexpense 杂项费用mortgage抵押mortgagor抵押人mortgagee承押人movableproperty动产netamount净额netasset资产净额netincome净收入netloss净亏损netprofit纯利netvalue净值notes票据notespayable应付票据notesreceivable应收票据openingstock期初存货operatingexpense营业费用order订单organizationexpense 开办费originaldocument原始单据outlay支出output产量overdraft透支openingstock期初存货operatingexpense营业费用order订单organizationexpense 开办费originaldocument原始单据outlay支出output产量overdraft透支quotation报价rate比率rawmaterial原料rebate回扣receipt收据receivable应收款.专业.专注..word格式. recoup补偿redemption偿还refund退款remittance汇款 rent租金repair修理费reserve准备residualvalue剩余价值 retailer零售商returns退货revenue收入salary薪金sales销货salereturn销货退回salediscount销货折扣salvage残值samplefee样品scrap废料scrapvalue残余价值securities证券security抵押品sellingcommission 销货佣金sellingexpense销货费用sellingprice售价sharecapital股份sharecertificate 股票shareholder股东shorttermloan短期借款soleproprietorship 独资spareparts配件standardcost标准成本stock存货stocktake盘点stocksheet存货表subsidies补助金sundryexpense杂项费用 supportingdocument附表 surplus盈余suspenseaccount暂记账户taxableprofit可徵税利润tax税捐temporarypayment暂付款temporaryreceipt暂收款timedeposit定期存款.专业.专注..word格式.total合计totalcost总成本tradecreditor进货客户tradedebtor销货客户trademark商标transaction交易transfer转账transfervoucher转账传票transportation运输费travelling差旅费trialbalance试算表trust信托turnover营业额unappropriatedsurplus 未分配盈余unitcost单位成本unlimitedcompany无限公司unlimitedliability无限责任unpaiddividend未付股利valuation估价value价值vendor卖主voucher传票wagerate工资率wage工资wageallocationsheet工资分配表warehousereceipt仓库收据welfareexpense褔利费wearandtear秏损workorder工作通知单yearend年结Account帐户Accountingsystem会计系统AmericanAccountingAssociation 美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting 管理会计证书CertificatePublicAccountant注册会计师.专业.专注..word格式.Costaccounting成本会计Externalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard 财务会计准则委员会Financialforecast财务预测Generallyacceptedaccountingprinciples 公认会计原则General-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表InstituteofInternalAuditors 内部审计师协会InstituteofManagementAccountants 管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission 证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition 财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设 Inflation通货膨涨Investingactivities投资活动Liabilities负债Negativecashflow负现金流量Operatingactivities经营活动Owner'sequity所有者权益Partnership合伙企业.专业.专注..word格式.Positivecashflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorship独资企业Solvency清偿能力Stable-dollarassumption 稳定货币假设Stockholders股东Stockholders'equity股东权益Windowdressing门面粉饰.专业.专注.31。

会计专业英语翻译学习-负债类短期负债 Current liability短期借款 Short-term borrowing应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应付账款 Account payable预收账款 Deposit received代销商品款 Proxy sale goods revenue应付工资 Accrued wages应付福利费 Accrued welfarism应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic sales goods tax转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and building citiespayable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance其他负债 Other liabilities待转资产价值 Pending changerover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities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 year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 Premium on bonds债券折价 Discount on bonds应计利息 Accrued interest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 year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 year。

Chapter 1 Accounting会计Accounting equation会计等式Assets资产Auditors审计师Balance sheet资产负债表Bookkeeping记账Business entity assumption会计主体原则Common stock普通股Corporation公司Cost principle成本原则Equity权益Ethics伦理Events事项Expanded accounting equation扩展的会计等式Expenses费用External transactions外部交易External users外部信息使用者Financial accounting财务会计FASB美国财务会计准则委员会Full disclosure principle充分披露原则GAAP公认会计原则Going-concern assumption持续经营原则Income statement损益表Internal transactions内部交易Internal users内部信息使用者IASB国际会计准则理事会Liabilities负债Managerial accounting管理会计Matching principle配比原则Monetary unit assumption货币单位原则Net income净收益Net loss净损失Owner ,Capital所有者名下的资本Owner investment所有者投资Owner withdrawals所有者提取Partnership合伙企业Proprietorship独资企业Recordkeeping记账Revenue recognition principle收入确认原则Revenues收入Sarbanes –Oxley Act《萨班斯—奥克斯利法案》SEC证劵交易委员会Shareholders股东Shares股份Sole proprietorship个人独资企业Statement of cash flows现金流量表Statement of owner’s equity所有者权益表Stock股票Stockholders股东Time period assumption会计分期原则Withdrawals提取Chapter 2 Account账户Account balance账户余额Balance column account三栏式账户Chart of accounts会计科目表Compound journal entry复合日记账分录Credit贷方Creditors债权人Debit借方Debtors债务人Double-entry accounting复式记账法General journal普通日记账General ledger总分类账Journal日记账Journalizing 登记日记账Ledger分类账Posting过账(PR) column过账索引栏Source documents原始凭证T-account T型账户Trial balance试算平衡表Unearned revenue预收收入Chapter 3 Accounting period会计期间Accrual basis accounting权责发生制会计Accrued expenses应计费用Accrued revenues应计收入Adjusted trial balance调整后试算平衡表Adjusting entry调整分录Annual financial statements年度财务报表Book value账面价值Cash basis accounting收付实现制会计Contra account备抵账户Depreciation折旧Fiscal year会计年度Interim financial statements中期财务报表Matching principle配比原则Natural business year自然营业年度Plant assets固定资产Prepaid expenses预付费用Straight-line depreciation method直线折旧法Time period assumption会计分期原则Unadjusted trial balance调整前的试算平衡表Unearned revenues 预收收入Chapter 4 Accounting cycle会计循环Classified balance sheet分类资产负债表Closing entries结账分录Closing process结账过程Current assets流动资产Current liabilities流动负债Income summary损益汇总账户Intangible assets无形资产Long-term investments长期投资Long-term liabilities长期负债Operating cycle营业周期Permanent accounts永久性账户Post-closing trial balance结账后试算平衡表Pro forma financial statements预测财务报表Temporary accounts临时性账户Unclassified balance sheet未分类资产负债表Working papers工作底稿Work sheet工作底表Chapter 5 Cash discount现金折扣Cost of goods sold商品销售成本Credit memorandum贷记通知单Credit period 信用期Credit terms信用条件Debit memorandum借记通知单Discount period折扣期EOM月末FOB交货点General and administrative expenses一般及行政管理费用Gross margin毛利Gross profit毛利Inventory存货List price价目表价格Merchandise 商品Merchandise inventory库存商品Merchandiser商业企业Multiple-step income statement多步式损益表Periodic inventory system定期盘存制Perpetual inventory system永续盘存制Purchase discount购货折扣Retailer零售商Sales discount销售折扣Selling expenses销售费用Shrinkage损耗Single-step income statement单步式损益表Supplementary records辅助记录Trade discount商业折扣Wholesaler批发商Chapter 6 A verage cost平均成本Conservatism constraint稳健性原则Consignee 收货人Consignor发货人Consistency concept一致性原则FIFO先进先出法Interim statements中期报告LIFO后进先出法LCM成本与市价孰低法Net realizable value可变现净值Specific identification个别认定法Weighted average加权平均法Chapter 7 Accounts payable ledger应付账款分类账Accounts receivable ledger应收账款分类账Cash disbursements journal现金支出日记账Cash receipts journal现金收入日记账Check register支票登记薄Columnar journal多栏式日记账Compatibility principle适应性原则Controlling account统驭账户Control principle控制原则Cost-benefit principle成本—收益原则Flexibility princ iple灵活性原则General journal普通日记账Internal controls内部控制Purchases journal购货日记账Relevance principle相关性原则Sales journal销售日记账Schedule of accounts payable应付账款明细表Schedule of accounts receivable应收账款明细表Special journal特种日记账Subsidiary ledger明细分类账Chapter 8 Bank reconciliation银行存款余额调节表Bank statement银行对账单Canceled checks注销支票Cash 现金Cash equivalents现金等价物Cash over and short现金溢缺Check支票Deposit ticket存款单Deposits in transit在途存款EFT电子资金转账Internal control system内部控制制度Liquid assets流动资产Liquidity偿债能力Outstanding checks未兑现支票Petty cash备用金Principles of internal control内部控制原则Sarbanes-Oxley Act《萨班斯—奥克斯利法案》Signature card印鉴卡V oucher 凭单V oucher system凭单制Chapter 9 Accounts receivable应收账款Aging of accounts receivable应收账款账龄分析Allowance for Doubtful Accounts呆帐准备金Allowance method备抵法Bad debts坏账Direct write-off method直接核销法Interest 利息Maker of the note出票人Matching principle配比原则Materiality constraint重要性约束Maturity date of a note票据到期日Payee of the note票据收款人Principal of a note票据的本金Promissory note票据Realizable value可变现价值Chapter 10 Accelerated depreciation method加速折旧法Amortization摊销Asset book value资产账面价值Betterments改良工程投资Capital expenditures资本支出Change in an accounting estimate会计估计变更Copyright版权Cost成本Declining-balance method余额递减法Depletion折耗Depreciation折旧Extraordinary repairs非常修理Franchises特许权Goodwill商誉Impairment减损Inadequacy生产能力不足Indefinite life不确定使用年限Intangible assets无形资产Land improvements土地改良物Lease租约Leasehold租赁权Leasehold improvements租赁资产改良Lessee承租人Lessor 出租人Licenses特许权Limited life有限使用年限MACRS修正后的加速成本回收制度Natural resources自然资源Obsolescence陈旧，过时Ordinary repairs日常维修Patent专利权Plant asset age固定资产寿命Plant assets固定资产Plant asset useful life固定资产使用年限Revenue expenditures收益性支出Salvage value残值Straight-line depreciation直线折旧法Trademark or trade (brand) name商标或品牌Units-of-production depreciation工作量法Useful life使用年限Chapter 11 Contingent liability或有负债Current liabilities流动负债Current portion of long-term debt一年内到期的长期负债Employee benefits员工福利Estimated liability估计负债（FICA）Taxes联邦社会保险税FUTA联邦失业税Gross pay薪资总额Known liabilities已知负债Long-term liabilities长期负债Merit rating考绩Net pay薪资净额Payroll deductions薪资扣款Short-term note payable短期应付票据SUTA州失业救济税Warranty保修Chapter 12Bond 债券Bond certificate债券证书Bond indenture债券契约Carrying (book) value of bonds债券账面价值Discount on bonds payable应付债券折旧Installment note分期付款期票Market rate市场利率Mortgage抵押权Pension plan养老金计划Premium on bonds债券溢价Par value of a bond债券面值Straight-line bond amortization债券利息直线摊销法Chapter 13(AFS) securities可供出售证劵Comprehensive income综合收益Consolidated financial statements合并财务报表Equity method权益法Equity securities with controlling influence具有控制权的权益类证劵Equity securities with significant influence具有重大影响力的权益类证劵(HTM) securities持有至到期证劵Long-term investments长期投资Parent母公司Short-term investments短期投资Subsidiary子公司Trading securities交易性证劵Unrealized gain (loss)未实现收益（损失）Chapter 14Appropriated retained earnings拨定留存收益Authorized stock核定股本Call price赎回价格Callable preferred stock可赎回优先股Capital stock股本Changes in accounting estimates会计估计变更Common stock普通股Convertible preferred stock可转换优先股Corporation股份制公司Cumulative preferred stock累积优先股Date of declaration股利宣告日Date of payment股利发放日Date of record股权登记日Discount on stock股票折旧Dividend in arrears积欠股利Financial leverage财务杠杆Large stock dividend大额股票股利Liquidating cash dividend清算性现金股利Market value per share每股市价Minimum legal capital最低法定资本Noncumulative preferred stock非累积优先股Nonparticipating preferred stock非参与式股票No-par value stock无面值股票Organization expenses组建费Paid-in capital实收资本Paid-in capital in excess of par value资本溢价Participating preferred stock参与式股票Par value面值Par value stock有面值股票Preemptive right优先认股权Preferred stock优先股Premium on stock股票溢价Prior period adjustments前期损益调整Proxy授权委托书Restricted retained earnings限定用途留存收益Retained earnings 留存收益Retained earnings deficit留存收益赤字Reverse stock split并股Small stock dividend小额股票股利Stated value stock设定价值股票Statement of stockholders’ equity股东权益表Stock dividend股票股利Stock options股票期权Stock split股票分割Stockholders’ equity股东权益Treasury stock库藏股教你如何用WORD文档(2012-06-27 192246)转载▼标签：杂谈1. 问：WORD 里边怎样设置每页不同的页眉？如何使不同的章节显示的页眉不同？答：分节，每节可以设置不同的页眉。

Lession 1Information system 信息系统Modern business 现代企业Financinal position 财务状况Financial data 财务数据Financial strength 财务实力Financial report 财务报告Accounting process 会计过程，会计处理方法Financial accounting 财务会计Decision making 决策Managerial accounting 管理会计Financial executives 财务经理Performance report 业绩报告Cost-benefit data 成本-效益数据Cost accounting 成本会计T ax accounting 税务会计Budgetary accounting 预算会计Governmental and not-for-profit accounting 政府及非营利组织会计Human resources accounting 人力资源会计Environmental accounting 环境会计Social accounting 社会会计International accounting 国际会计T ax returns 纳税申报单Lesson 2Financial statement (report) 财务报表（报告）Balance sheet 平衡表，资产负债表Income statement 收益表，损益表Statement of cash flows 现金流量表Owners’equity 业主权益At a glance 一瞥Accounting equation 会计等式，会计平衡式，会计方程式Current asset 流动资产Long-term asset 长期资产Normal operating cycle 正常经营周期Other than 除……外，处了Marketable securities 上市证券，有价证券Accounts receivable 应收帐款Prepaid insurance 预付保险费Supplies on hand 在用物料Fixed assets 固定资产Rather than 而不是Plant and equipment 厂场设备Depreciable asset 应折旧资产Original cost 原始成本Store fixtures 店面装置Accumulated depreciation 累计折旧，累积折旧Book value 账面价值Intangible asset 无形资产Lession3Current liability 流动负债Notes payable 应付票据Accrued salaries payable 应付账款Accured salaries payable 应计未付薪金Income tax payable 应付所得税Property tax payable 应付财产税Mortgage payable 应付抵押借款Bonds payable 应付债券，应付公司券Sole proprietorship 独资State corporation law 州公司法（美国）Capital stock 股本Retained earnings 留存收益，保留盈利Legal restrictions 法律约束Undistributed earnings 未分配收益，未分配盈利Engage in 参与Board of directors 董事会Divedend payable 应付股利Lesson4Merchandising company 商业公司Net income 净收益Net loss 净损失Operating results 经营成果Cost of goods sold 销售成本，商品销售成本Operating expenses 营业费用，经营费用Sales returns and allowances 销货退回及折让Sales discounts 销货（售）折让Gross sales 销货（售）总额Net sales 销货（售）净额Beginning inventory 期初存货Net purchases 购货净额Ending inventory 期末存货Purchases returns and allowances 购货退还及折让Purchases discounts 购货折扣Transportation in 购货运费Transportation out 销货运费Cost of goods available for sale 可供销售的商品成本Gross profit on sales 销货（售）毛利Selling expenses 销货（售）费用Administrative expenses 管理费用Sales salaries expense 销货（售）人员薪金Advertising expenses 广告费Depreciation expense 折旧费Insurance expense 保险费Rent expense 租赁费，租金Office salaries expense 办事人员薪金Utilities expense 公用事业（水、电、热）费Supplies expense 物料用品费Interest expense 利息收益Interest income 利息费用Relate to 与……有关Financial income and ex pense 财务收益和费用Extraordinary items 非常项目Lession5“two-column”account 两栏式账户Normal balance 正常余额Double-entry bookkeeping system 复式记账法，复式记账系统Source document 原始凭证Check stub 支票存根A set of 一组，一套Records of original entry 原始记录簿Chart of accounts 账户一览表，会计科目表Income summary 收益汇总，损益汇总Control account 控制账户，统驭账户，统制账户Subsidiary ledger 辅助分类账，明细分类账Perpetual inventory system 永续盘存制Lession 6Special journal 特种日记账General journal 普通日记账In consrast to 与此对比，与此相反In addition to 除。