會計(jì)專業(yè)英語詞匯

一會計(jì)與環(huán)境Accounting period會計(jì)期Accounting process 會計(jì)程序Accounting 會計(jì)，會計(jì)學(xué)Accrual basis 權(quán)責(zé)發(fā)生制Annual report 年度報(bào)告Audit 審計(jì)Auditing 審計(jì)，審計(jì)學(xué) Balance sheet 資產(chǎn)負(fù)債表Budgeting 預(yù)算Cash and cash equivalents 現(xiàn)金及現(xiàn)金等價(jià)物Cash basis 現(xiàn)金收付制Cash flow statement 現(xiàn)金流量表Certified public accountant 注冊會計(jì)師Corporation 公司Cost accounting 成本會計(jì)Economic entity 經(jīng)濟(jì)實(shí)力Financial accounting 財(cái)務(wù)會計(jì)Forecast 預(yù)測General purpose financial statements 通用財(cái)務(wù)報(bào)表Generally accepted accounting principles 一般公認(rèn)會計(jì)準(zhǔn)則Going concern 持續(xù)經(jīng)營Income statement 利潤表Internal auditing 內(nèi)部審計(jì)International Accounting Standard Board 國際會計(jì)準(zhǔn)則理事會Managerial（management） accounting 管理會計(jì)(monetary) unit of measurement 貨幣計(jì)量Not-for-profits 非營利組織Partnership 合伙Performance 業(yè)績Prospectus 招股說明書Sole proprietorship 獨(dú)資企業(yè)Stewardship（accountability） of management 管理當(dāng)局的受托責(zé)任二會計(jì)概念與原則Asset 資產(chǎn)Balance between benefit and cost 權(quán)衡成本效益comparability可比性completeness完整性confirmatory role 確證作用Current cost現(xiàn)行成本Equity 權(quán)益Expense 費(fèi)用Faithful representation 如實(shí)反映Framework for the Preparation and Presentation of Financial Statements編報(bào)財(cái)務(wù)報(bào)表的框架Gain 利得Historical cost 歷史成本Income 收益Income tax 所得稅Inventory 存貨Liability 負(fù)債Loss 損失Lower of cost and net realizable value成本與可變現(xiàn)凈值孰低法Materiality 重要性Neutrality 中立性Non-monetary assets 非貨幣性資產(chǎn)Predictive role 預(yù)測作用Present value 現(xiàn)值Prudence (conservatism,)謹(jǐn)慎Realizable (settlement) value 可變現(xiàn)價(jià)值Receivable 應(yīng)收帳款Reliability 可靠性Revenue 收入Segment 企業(yè)分部Substance over form 實(shí)質(zhì)重于形式Timeliness 及時(shí)性Understandability 可理解性三財(cái)務(wù)報(bào)表Account form 賬戶式Account payable 應(yīng)付賬款A(yù)ccrued liability 應(yīng)計(jì)負(fù)債Administrative expense 管理費(fèi)用Amortization 攤銷Available-for-sale security 可供出售證券Bond 債券Borrowing 借款Comprehensive income 綜合收益Cost of sales 銷售成本Current asset 流動資產(chǎn)Current item 流動性項(xiàng)目Current liability 流動負(fù)債(capital) reserve （資本）公積Depreciation 折舊Direct method 直接法Discontinued operation 終止?fàn)I業(yè)Distribution cost 銷售費(fèi)用Equity method 權(quán)益法Finance cost 財(cái)務(wù)費(fèi)用Financing activities 籌資活動Finished good 產(chǎn)生品Foreign currency translation adjustment 外幣折算差額Goodwill 商譽(yù)Indirect method 間接法Intangible asset 無形資產(chǎn)Inventory 存貨Investing activities 投資活動Investment 投資Mortgage 抵押借款Multiple-step from 多步式Non-current asset 非流動資產(chǎn)Notes payable 應(yīng)付賬款Operating activities 投資活動Operating cycle 營業(yè)周期Prepaid expense 預(yù)付費(fèi)用Property plant and equipment 固定資產(chǎn)Raw material 原材料Receivable 應(yīng)收賬款Report form 報(bào)告式Retained earnings 留存收益Share capital 股本Short-term investment 短期投資Single-step form 單步式Taxes payable 應(yīng)交稅金Treasury bill 一年以內(nèi)短期國債Treasury note 五年以內(nèi)中期國債Wages payable 應(yīng)付工資Work in progress 在產(chǎn)品四會計(jì)循環(huán)Account 賬戶Accounting equation 會計(jì)等式Accrual 應(yīng)計(jì)Accrued asset 應(yīng)計(jì)資產(chǎn)Accrued liability 應(yīng)計(jì)負(fù)債Accumulated depreciation 累計(jì)折舊Adjusted trail balance 調(diào)整后的試算平衡表Adjusting entry 調(diào)整分錄Allowance for doubtful accounts 壞賬準(zhǔn)備Cash dividend 現(xiàn)金股利Closing entry 結(jié)賬分錄Common stock 普通股Contra account 抵減賬戶Credit 貸項(xiàng)，信貸Debit 借項(xiàng)，借方Deferral 遞延Deferred expense 遞延費(fèi)用Deferred revenue 遞延收入Depreciation 折舊Dividend 股利Double-entry bookkeeping system 復(fù)式記賬Entry 分錄Income Summary account 本年利潤賬戶Journal 日記賬Ledger 分類賬Par value 面值Permanent account 永久性賬戶Post 過賬Post-closing trail balance 結(jié)賬后試算平衡Sales discount 銷售折扣Sales returns and allowance 銷售退回與折讓Salvage value 殘值Temporary account 暫時(shí)性賬戶Trail balance 失算平衡表T-account T型賬戶Unearned revenue 預(yù)計(jì)收入Valuation adjustments 計(jì)價(jià)調(diào)整五流動資產(chǎn)Administrative overhead 管理間接費(fèi)用Aging receivable 應(yīng)收賬款賬齡分析Average cost 平均成本法Bad debt 壞賬Bank reconciliation 銀行存款余額調(diào)節(jié)表Bank statement 銀行對賬單Cash book 現(xiàn)金賬Cash equivalents 現(xiàn)金等價(jià)物Cash on hand 庫存現(xiàn)金Cash short and over 現(xiàn)金尾差，現(xiàn)金短溢Cost flow assumption 成本流轉(zhuǎn)假設(shè)Count 盤存 Demand deposit 活期存款 Deposit in transit 在途存款Deposit to guarantee contract performance 合同履行保證金Direct labor 直接人工Direct material 直接材料Dividend receivable 應(yīng)收股利Equity investment 權(quán)益投資Finished goods 產(chǎn)生品First-in first-out 先進(jìn)先出法Fixed production overhead 固定制造費(fèi)用Import duty 進(jìn)口稅金Interest receivable 應(yīng)收利息IOU 借據(jù)Last-in last-out 后進(jìn)先出法Lower of cost and net realizable value 成本與可變現(xiàn)凈值孰低法Maturity date 到期日Moving or cumulative weighted average 移動加權(quán)平均Net realizable value 可變現(xiàn)凈值Notes receivable 應(yīng)收票據(jù)Overdraft 銀行透支Overtime premium 加班津貼Past due 過期Periodic system 定期盤存制Perpetual system 永續(xù)盤存制Petty cash fund 備用金Prudence concept 謹(jǐn)慎性原則Raw material 原材料Rebate 回扣Redeemable preference shares 可贖回優(yōu)先股Retail method 零售價(jià)法Reverse 轉(zhuǎn)回Selling cost 銷售費(fèi)用Specific identification 個(gè)別認(rèn)定法Standard cost 標(biāo)準(zhǔn)成本Subsidiary record 明細(xì)記錄Supplies 無聊，價(jià)值較低的材料Trade discount 商業(yè)折扣Trade receivable 應(yīng)收賬款Variable production overhead 可變制造費(fèi)用Work in progress 在產(chǎn)品Write down 減記六投資，固定資產(chǎn)與無形資產(chǎn)Amortize 攤銷Amortize cost 攤余成本Arms length transaction 公平交易Available-for-sale investments 可供出售投資Capitalize 資本化Carrying amount 賬面價(jià)值Consolidated financial statements 合并財(cái)務(wù)報(bào)表Control 控制Depreciable amount 應(yīng)計(jì)折舊額Derecognize 終止確認(rèn)Effective interest rate method 實(shí)際利率法Equity method 權(quán)益法Estimated residual value 預(yù)計(jì)殘值Fair value 公允價(jià)值Financial asset 金融資產(chǎn)Financial instrument 金融工具Fixed or float interest rate 固定或浮動利率Held on freehold 擁有所有權(quán)Held on leasehold 又有使用權(quán)Held-to-maturity investments 持有至到期投資Identifiable 可辨認(rèn)Impairment 減值Internally generated 自創(chuàng)Investee 被投資方Investment income 投資收益Investment property 投資性房地產(chǎn)Knowledgeable willing parties 熟悉情況，自愿的雙方Ordinary shares 普通股Parent company 母公司Physical substance 實(shí)物形態(tài)Quoted market price 市場報(bào)價(jià)Recoverable amount 可回收金額Reducing balance method 余額遞減折舊法Research and development costs 研究和開發(fā)支出Revaluation surplus 重估增值Evaluation 重估Significant 重大影響Straight-line-method 直線法或年限平均法Subsidiary company 子公司Sum-of-the-year digits method 年數(shù)綜合法Surplus cash 現(xiàn)金盈余Write off 注銷 記為費(fèi)用七負(fù)債Adjunct account 附屬賬戶At par 平價(jià)Bonus 獎(jiǎng)金B(yǎng)ook value(carrying value) 賬面價(jià)值Callable bonds 可提前贖回債券Cash discount 現(xiàn)金折扣Cash dividend 現(xiàn)金股利Compound instrument 混合股利Deferred revenue 遞延收入Discount rate 折現(xiàn)率Discount 折價(jià)Face value 面值Good & Service Tax(GST) 貨物和勞務(wù)稅Gross price method 總價(jià)法Income tax 所得稅Indirect taxation 間接課稅Installment 分期Interest-bearing 帶息，附息Leverage 杠桿Lien 留置權(quán)，質(zhì)權(quán)Mortgage bonds 抵押債券Net price method 凈價(jià)法Notes payable 應(yīng)付票據(jù)Payroll tax 工資薪金稅Premium 溢價(jià)Provision 準(zhǔn)備Retained earnings 留存收益Sales tax 銷售稅Social security and unemployment insurance 社會保障稅和失業(yè)保險(xiǎn)金Tax authorities 稅務(wù)機(jī)關(guān)Tax deduction 稅前抵扣Value Added Tax 增值稅Warrant 認(rèn)股權(quán)Warranty 產(chǎn)品質(zhì)保Yield 收益率Zero-coupon bonds 零息債券 八所有者權(quán)益Additional paid-in capital 股本溢價(jià)Callability 可贖回優(yōu)先股Cash dividend 現(xiàn)金股利Common stock 普通股Convertibility 可轉(zhuǎn)換（優(yōu)先股）Cost flow assumption 成本流轉(zhuǎn)假設(shè)Cost method 成本法Cumulative 積累（優(yōu)先股）Declaration date 股利宣告日Fair market value 公允市價(jià)Legal capital 法定資本Limited liability 有限責(zé)任Liquidate 清算Par value method 面值法Par value 面值Participation 參加（優(yōu)先股）Payment date 股利支付日Securities Law 證券法Shareholders or stockholders 股東Shares outstanding 流通在外的股份Stock dividend 股票股利Stock dividend distributable 應(yīng)付股票股利Stock option 股票期權(quán)Stock split 股票分割Treasury stock 庫存股九.經(jīng)營成果Associating cause and effect 因果關(guān)系配比Cash discount 現(xiàn)金折扣Commission 銷售傭金Consideration 對價(jià)Cost of sales 銷售成本Dealer 經(jīng)銷商Department store 百貨商店Gross amount 總額Immediate recognition 立即確認(rèn)Installment sales 分期收款銷售Matching 配比Nominal value 名義價(jià)值Ordinary operating activities 經(jīng)常經(jīng)營活動 Refund 退款Sales allowance 銷售折讓Sales returns 銷售退回Shipping cost 運(yùn)費(fèi)Systematic and rational allocation 系統(tǒng)合理分?jǐn)俆rade discount 銷售折扣Value-added tax 增值稅Volume rebate 數(shù)量折扣Warranty cost 產(chǎn)品質(zhì)量保證費(fèi)用Written off 注銷 十. 財(cái)務(wù)報(bào)表分析Accounting policy 會計(jì)政策Asset turnover 資產(chǎn)周轉(zhuǎn)率Auditors report 審計(jì)報(bào)告Base amount 基數(shù)Base year 基期或期年Business risk 經(jīng)營風(fēng)險(xiǎn)Chairman s statement 董事長報(bào)告Common-size statement 統(tǒng)一量度式財(cái)務(wù)報(bào)表，同比報(bào)Comparative statement 比較報(bào)表Credit scoring 信用評級Cross-sectional comparison 同行業(yè)比較Director report 董事會報(bào)告DuPont system 杜邦分析系統(tǒng)Economic environment 經(jīng)濟(jì)環(huán)境Financial asset 財(cái)務(wù)資產(chǎn)Financial leverage 財(cái)務(wù)杠桿Financial ratio 財(cái)務(wù)比率Government statistics 政府統(tǒng)計(jì)數(shù)據(jù)Net income to sales 銷售凈利潤Net profit margin 邊際凈利率Ratio analysis 比率分析Return on assets(ROA) 資產(chǎn)報(bào)酬率Return on equity(ROE) 權(quán)益資產(chǎn)報(bào)酬率Return on sales(ROS) 銷售資產(chǎn)報(bào)酬率Time-series comparison時(shí)間序列比較Trend analysis 趨勢分析Working capital 營運(yùn)資本十一.成本要素Allocation rate 分配率Clock card 工時(shí)卡Cost Allocation 成本分配Cost object 成本對象Cost Tracing 成本匯集Department overhead 部門制造費(fèi)用Direct labor 直接人工Direct material 直接材料Direct method 直接分配法Indirect labor 間接人工Indirect material 間接材料Manufacturing overhead 制造費(fèi)用Payroll system 工資系統(tǒng)Reciprocal method 交互分配法Step-down method 順序分配法十三.管理會計(jì)Budgeted balance sheet 預(yù)算資產(chǎn)負(fù)債表Budgeted statement of cash flows 預(yù)算現(xiàn)金流量表Capital expenditures budget 資本支出預(yù)算Cash budget 現(xiàn)金預(yù)算Cost center