學習資料-會計專業(yè)常用英語詞匯

1、obligation 債項；責任；義務(wù)obligation bond 債務(wù)債券obligee 受惠人occupational retirement scheme 職業(yè)退休計劃Occupational Retirement Schemes Division Financial Services Bureau 退休計劃部財經(jīng)事務(wù)局odd lot 散股；碎股；零股odd lot broker 散股經(jīng)紀OECD country 經(jīng)濟合作及發(fā)展組織國家；經(jīng)濟合作及發(fā)展組織的成員國OECD stock market 

2、經(jīng)濟合作及發(fā)展組織國家的證券市場off-balance-sheet exposure 資產(chǎn)負債表外的風險off-balance-sheet financing 帳外融資；資產(chǎn)負債表外的融資off-balance-sheet item 資產(chǎn)負債表外的項目off-balance-sheet transaction 帳外交易；資產(chǎn)負債表外的交易offer 要約；建議；收購offer by tender 招標發(fā)售offer document 要約文件；建議文件offer for sale 要約出售offer for sub

3、scription 公開招股offer mechanism 招股機制offer of shares for public subscription 公開招股offer period 要約期offer price 要約價；發(fā)盤價offer rate 拆出息率offer to buy 要約買入offer to lend 要約貸出offer to sell 要約賣出offeree 受要約人offeree company 受要約公司offeree shareholder 受要約公司的

4、股東offeror 要約人offeror company 要約公司；提出要約公司off-floor terminal 離場交易終端機off-floor trading 離場交易office of profit 有收益的職位Office of the Commissioner for Securities and Commodities Trading 證券及商品交易監(jiān)理專員辦事處Office of the Commissioner of Banking 銀行業(yè)監(jiān)理處Office of the Commissioner of

5、Insurance 保險業(yè)監(jiān)理處Office of the Exchange Fund 外匯基金管理局Office of the Telecommunications Authority Trading Fund 電訊管理局營運基金Official Administrator 遺產(chǎn)管理官official emolument 官職薪酬official listing 正式上市official rate 法定匯率；官價Official Receiver 破產(chǎn)管理署署長Official Receiver's Of

6、fice 破產(chǎn)管理署official trustee 法定受托人off-market dealing 場外買賣offset 抵銷；彌補；沖銷offsetting position 相抵持倉offshore bank 離岸銀行offshore borrowing 海外借款offshore borrowing transaction 海外借款交易offshore business 海外業(yè)務(wù)offshore currency deposit market 海外貨幣存款市場offshore fund&#

7、160;離岸基金offshore interest 海外利息offshore reinsurance income 離岸再保險入息Offshore Supervisors Group 離岸監(jiān)理組織off-site review 非實地審查off-site scrutiny 非實地審核Ogaki Kyoritsu Bank, Ltd. 大垣共立銀行omission of income 漏報入息omission of profit 漏報利潤on account basis 記帳方式；賒帳方式on-balanc

8、e-sheet item 資產(chǎn)負債表內(nèi)的項目on-cost 間接成本；間接費用；附加行政費用one board lot of securities “一手”證券"one building" condition “一家分行”的規(guī)定one day rolling currency futures 單日掉期外匯期貨one day rolling currency futures contract 單日掉期外匯期貨合約one price 單一價格；不二價one-line vote 整筆撥款one-off

9、 grant 一次過撥款one-off item 非經(jīng)常項目one-off payment 一次過撥款；單一筆款項one-off subsidy 一次過補貼onerous tax 繁苛稅項；繁重稅率on-floor order 場內(nèi)買賣盤on-lending 轉(zhuǎn)借on-site examination 實地審查open a position “做倉”；開倉open account 未清帳戶；記帳交易；往來帳戶open contract 未平倉合約open economy 開放

10、經(jīng)濟open interest 未平倉合約數(shù)量open market 公開市場open market value 公開市場價值；市值open offer listing method 公開售股上市方式open order 開倉訂單open outcry 公開叫價；公開喊價open position 未平倉交易open price 開倉價格open tender 公開投標open-end fund 開端基金open-ended investment corporation 股份不定的投資

11、公司opening balance 期初結(jié)余opening price 開盤價格；開市價opening quotation 開市價；開市行情opening rate 開盤匯價operating account 營業(yè)帳目；營業(yè)帳戶；經(jīng)營帳目operating agreement 營運協(xié)議operating cost 營運成本；運作成本；操作成本operating deficit 營業(yè)虧損；經(jīng)營赤字operating expenditure 經(jīng)營開支；營運開支；營業(yè)支出operating expenses&#

12、160;營運開支；營業(yè)費用operating income 營運收入；營業(yè)收入operating loan 經(jīng)營業(yè)務(wù)所需貸款operating profit 營業(yè)利潤operating revenue 營運收入；營業(yè)收益operating services account 營運服務(wù)帳目operating statement 經(jīng)營收支表；營業(yè)損益表operating surplus 經(jīng)營盈余；營業(yè)盈余operation 經(jīng)營；營運；投產(chǎn)operational fund 經(jīng)費operative aggrega

13、te 現(xiàn)行總體數(shù)字operator 經(jīng)營者；營運者；營辦商opportunity cost 機會成本optimist “好友”optimum rate of expenditure 最適當支出率option 期權(quán)；認購權(quán)；選擇權(quán)；選購權(quán)option contract 期權(quán)合約option money 期權(quán)費option on a futures contract 期貨合約期權(quán)；期貨期權(quán)option on commodities 商品期權(quán)option position 期權(quán)持倉量opti

14、on premium 期權(quán)金；期權(quán)溢價optional stipulation 選擇性規(guī)定Options Clearing Corporation Chicago 期權(quán)結(jié)算公司芝加哥Options Clearing House Pty Limited Sydney 期權(quán)結(jié)算所有限公司悉尼Options Clearing Rules 期權(quán)結(jié)算規(guī)則options market 期權(quán)市場options market maker 期權(quán)“莊家”options pricing model 期權(quán)定價模式options tradi

15、ng 期權(quán)交易options trading member 期權(quán)交易會員Options Trading Rules 期權(quán)交易規(guī)則order 訂單；命令；買賣盤order cheque 記名支票；抬頭支票order for payment of money 付款指令票據(jù)order for purchase 訂購書order for redirection 轉(zhuǎn)寄令order for sale 售賣令order of discharge 破產(chǎn)解除令order of foreclosure absolu

16、te 絕對止贖令order of mail transfer 信匯委托書order to pay admitted debt 償付承認債項令order-based system 以買賣盤為基礎(chǔ)的制度ordinary annual contribution 經(jīng)常性每年捐款ordinary course of business 通常業(yè)務(wù)運作ordinary creditor 普通債權(quán)人ordinary share 普通股ordinary share capital 普通股股本organization expe

17、nses 開辦費Organization for Economic Co-operation and Development OECD 經(jīng)濟合作及發(fā)展組織經(jīng)合組織Organization of Petroleum Exporting Countries OPEC 石油出口國組織Orient First Capital Limited 建銀財務(wù)（香港）有限公司original estimates 原來預(yù)算original executor 原遺囑執(zhí)行人original issue price 原本發(fā)行價original mar

18、gin 原始保證金；基本按金original mortgagee 原承按人original mortgagor 原按揭人original receipt 收據(jù)正本；收條正本original securities 原有的證券ORIX Asia Limited 歐力士（亞洲）有限公司ornament gold 飾金Osaka Securities Exchange 大阪證券交易所Oslo Stock Exchange 奧斯陸證券交易所O.T.B. Card Co. Ltd. 海外信用卡有限公司oun

19、ce troy 金衡安士outflow of capital 資本外流；資金外流outflow of fund 資金外流outflow of money 資金外流outgoing partner 退出的合伙人outgoings 支出outgoings and expenses 支出及開支outlay 費用；開支；支出outlying business district 市區(qū)外商業(yè)區(qū)out-of-hours trading 在正式交易時間以外的交易out-of-pocket expenses

20、60;實付費用；付現(xiàn)費用out-of-the-money option 無價期權(quán)；價外期權(quán)outport collection 外埠代收款項output 產(chǎn)出；產(chǎn)值；產(chǎn)量outside dealing 場外買賣；場外交易outstanding 未償還；尚未支付outstanding account 未清帳項；未清帳目outstanding allocation 應(yīng)撥未撥的款項outstanding amount 未償還的數(shù)額outstanding balance 未清帳款；未清余額outstanding

21、bill 未償付票據(jù)；未兌現(xiàn)票據(jù)outstanding borrowing 未清償債項outstanding claim portfolio 未決申索組合outstanding commitment 尚未支付的承擔額outstanding derivatives contract 尚未平倉的衍生工具合約outstanding loan 尚未清還的貸款outstanding negotiable certificate of deposit 未兌現(xiàn)的可轉(zhuǎn)讓存款證outstanding tax 欠稅outstandin

22、g uncapitalized interest 尚未支付且未化作本金的利息outturn 結(jié)算；結(jié)算數(shù)字outward documentary bill 出口跟單匯票outward remittance 匯出匯款over and above inflation 減除通脹因素overall average internal rate of return 平均總體內(nèi)部回報率overall Consumer Price Index 總體消費物價指數(shù)overall domestic export 本地產(chǎn)品出口總額over

23、all growth rate 整體增長率；總增長率overall investment 總投資額；總體投資overall liquidity ratio 總體流動資金比率overall price relative 全面相對價格overall surplus 總盈余overall tally 全面總計overbuying 超買；買空over-commitment 超額承擔overdraft 透支overdraft by banks abroad 海外銀行同業(yè)透支overdraft by ban

24、ks in foreign countries 外國銀行同業(yè)透支overdraft by local banks 本港銀行同業(yè)透支overdraft by outport banks 外埠銀行同業(yè)透支overdraft of an account 戶口透支overdraft on banks 向銀行同業(yè)透支overdraft on banks abroad 向海外銀行同業(yè)透支overdraft on banks in foreign countries 向外國銀行同業(yè)透支overdraft on local banks

25、60;向本港銀行同業(yè)透支overdraft on outport banks 向外埠銀行同業(yè)透支overdraft secured 抵押透支overdue 逾期overdue loan 過期貸款over-employed economy 過度活躍的經(jīng)濟overhang 剩余承擔；未完成的承擔額；過剩額overhead 間接費用；間接成本overhead cost 間接成本overheated economy 過熱的經(jīng)濟overheated market 過熱的市場overnight Hong K

26、ong interbank offered rate 香港銀行同業(yè)隔夜拆息率overnight liquidity assistance 隔夜流動資金貸款overnight margin 隔夜保證金；隔夜按金overnight money 隔夜拆借資金；隔夜錢overnight position 隔夜頭寸overnight rate 隔夜利率overpaid amount 多繳數(shù)額overpayment of contribution 多繳供款overrun 超支overrun cost 超額費

27、用Oversea-Chinese Banking Corporation Ltd. 華僑銀行有限公司overseas bank 海外銀行overseas banking corporation 海外銀行法團overseas branch 海外分行Overseas Companies Section Companies Registry 海外公司注冊組公司注冊處overseas currency balance 海外貨幣結(jié)余overseas financial institution 海外財務(wù)機構(gòu)overseas intere

28、st 海外利息overseas investment 海外投資overseas market 海外市場overseas representative office 海外代表辦事處Overseas Trust Bank Ltd. 海外信托銀行有限公司Overseas Union Bank Ltd. 華聯(lián)銀行overselling 超賣；賣空oversight of markets 監(jiān)察市場over-spending 超額支出；超支overtax 超額征稅；征稅過重over-the-counter

29、derivative 場外交易衍生工具over-the-counter market 場外交易市場over-the-counter trading 場外交易；柜臺交易over-the-counter transaction 場外交易；柜臺交易overtrading 過量交易owner-occupier allowance 自住業(yè)主津貼ownership 所有權(quán)；擁有權(quán)ownership in common 分權(quán)共有權(quán)會計專業(yè)英語 會計專業(yè)英語Accounting English INTRODUCTION TO AC

30、COUNTING ENGLISH 5CHAPTER 1 INTRODUCTION TO ACCOUNTING 6§ 1.1 THE IMPORTANCE OF ACCOUNTING （會計的重要性） 6§ 1.2ACCOUNTING AS A PROFESSION （會計職業(yè)） 7§ 1.3ACCOUNTING KNOWLEDGE SYSTEM（會計學科體系） 7§ 1.4PROFESSIONAL ACCOUNTING BODIES（專業(yè)會計團體） 8§ 1.5ACCOUNTING POLICIES AND ACCOUNTING STANDAR

31、D 9（會計的法規(guī)體系和基本會計準則） 9§ 1.6FUNDAMENTAL ACCOUNTING CONCEPTS (基本會計理念) 101.6. 1. FOUR BASIC ACCOUNTING ASSUMPTIONS 101.6.2. IMPORTANT BASIC ACCOUNTING PRINCIPLES 11CHAPTER 2 THE ACCOUNTING ELEMENTS AND EQUATION 132.1THE ACCOUNTING ELEMENTS 132.1.1 ASSETS 132.1.2 LIABILITIES 負債 142.1.3 OWNERS EQUITY

32、 所有者權(quán)益 142.1.4 REVENUE (INCOME) 收入 152.1.5 EXPENSE (OUTCOME) 費用 152.1.6 PROFIT/ LOSS 利潤或虧損 152.2. THE ACCOUNTING EQUATION 162.2.1 THE ACCOUNTING EQUITATION（會計恒等式） 162.2.2 HOW THE BUSINESS TRANSACTIONS EFFECT ON THE ACCOUNTING EQUITATION (經(jīng)濟業(yè)務(wù)與會計恒等式的關(guān)系) 162.2.3 CONCLUSION 18EXERCISES 18CHAPTER 3 DOUB

33、LE ENTRY ACCOUNTING & LEDGER ACCOUNTS 193.1. THE DOUBLE ENTRY ACCOUNTING (復(fù)式記賬) 193.2. APPLICATION OF DOUBLE-ENTRY ACCOUNTING PRINCIPLE (復(fù)式記賬的應(yīng)用) 213.3. THE LEDGER ACCOUNTS分類賬戶 223.3.1 THE LEDGER ACCOUNTS 223.3.2 PRACTICE: RECORD THE TRANSACTIONS ON THE RELEVANT LEDGER ACCOUNTS (實訓: 登T型賬) 233.4

34、TRIAL BALANCE (試算平衡) 2626TABLE 3.4 :TRIAL BALANCE (試算平衡表) 27CHAPTER 4 TRANSACTIONS & DOUBLE-ENTRY ACCOUNTING 314.1. INTRODUCTION OF BUSINESS OPERATIONS: 314.2. ACCOUNTING FOR MERCHANDISING BUSINESSES 334.2.1 ACCOUNTING FOR SUPPLYING TRANSACTIONS(供應(yīng)過程的會計核算) 33- MERCHANDISES / INVENTORY（存貨, 貨物） 33

35、4.2.2 ACCOUNTING FOR SALES TRANSACTIONS（銷售過程的會計核算） 374.3. MANUFACTURING BUSINESS 404.3.1 INTRODUCTION OF MANUFACTURING CYCLES 404.3.2 ACCOUNTING FOR MANUFACTURING PROCESSES (生產(chǎn)過程的會計核算) 414.4. REVISION CLASSES 43CHAPTER 5 BASIC FINANCIAL STATEMENT 455.1. BALANCE SHEETS (資產(chǎn)負債表) 455.1.1 EXHIBITION5-1:

36、BALANCE SHEET 465.1.2 PRACTICAL EXAMPLE OF BALANCE SHEET 48- PRACTICAL EXAMPLE 1(實例 1 ): BALANCE SHEET OF ABC CO. LTD 48- PRACTICAL EXAMPLE 2(實例 2 ): BALANCE SHEET OF TM CO. LTD 485.2. INCOME STATEMENT (OR PROFIT AND LOSS STATEMENT) (利潤表) 515.2.1 EXHIBITION5-2: INCOME STATEMENT 52- PRACTICAL EXAMPLE

37、 1(實例 1 ): INCOME STATEMENT OF XYZ CO. LTD 53- PRACTICAL EXAMPLE 2(實例 2 ): BALANCE SHEET OF TM CO. LTD 545.3. CASH FLOW STATEMENTS (現(xiàn)金流量表) 565.3.1 CLASSIFICATION OF CASH FLOWS 565.3.2 EXHIBITION5-3: CASH FLOW STATEMENT 57- PRACTICAL EXAMPLE 1(實例 1 ): STATEMENT OF CASH FLOW XYZ CO. LTD 59CHAPTER 6 AC

38、COUNTING CYCLES 616.1. STEPS IN ACCOUNTING CYCLE 616.2. RECORDING JOURNAL ENTRIES AND POSTING TO LEDGER ACCOUNTS （編制日記賬和登記總賬） 626.2.1 WHAT SHOULD BE POSTED? 626.3. ADJUSTING ENTRIES （賬戶的調(diào)整） 646.3. CLOSING ENTRIES (臨時賬戶的結(jié)轉(zhuǎn)) 67CHAPTER 7 SAMPLE DOCUMENTS 617.1. BILLS (票據(jù)) 697.1.1 匯票 697.1.1支票 707.2. IN

39、VOICES (單據(jù)) 727.2.1 合同 727.2.2海運提單 737.2.3裝箱單 767.3. OTHER RELEVANT DOCUMENTS(其它憑證和文件) 78CHAPTER 8 APPENDIXES 91第一節(jié)：英語最常用口語118句 91第二節(jié)：公司部門名稱對照 94第三節(jié)：常見職務(wù)中英對照 95Introduction to Accounting English會計英語概論l Why do we learn it? （為什么要學會計英語?）（1）跨國公司（2）國際業(yè)務(wù)（3）國際投資l What are the Learning objectives? （會計英語的學習目

40、標？）1快速掌握財會專業(yè)通用英語詞匯，以提高專業(yè)英語能力。2快速掌握西方財務(wù)會計的基本知識，以提高專業(yè)素質(zhì)。3熟練掌握制作基本的英語會計憑證、會計報表和財務(wù)報告的技能。l How to learn it successfully? （如何學好會計英語？）1. 興趣培養(yǎng) 2. 巧記單詞 3. 勤讀、勤寫和勤譯Exampleü Share - holders（股東） = Share（股票）+ holders（持有者）ü Share - holders Equity = owners equity（所有者權(quán)益）= share- holders (股東) + Equity（股票價值

41、）ü Assets (資產(chǎn)) ： l Current assets (流動資產(chǎn))：cash（現(xiàn)金），cash in the bank(銀行存款)， short-term investments（短期投資）, account receivable(應(yīng)收賬款)l Non-current assets（非流動資產(chǎn)）：long-term assets （固定資產(chǎn)），intangible assets(無形資產(chǎn))，long-term investments(長期投資)ü Liabilities(負債)：l Current liabilities (流動負債)：account paya

42、ble(應(yīng)付賬款)、short-term borrowings(短期借款)l Non-current liabilities（非流動負債）：long-term loan （長期借款），mortgage(按揭貸款)Chapter 1 Introduction to Accounting第1章 會計英語概論Learning Objectives（學習目標）：After learning of this chapter, the students would have a general knowledge of the importance of accounting，users of the a

43、ccounting information，accounting knowledge system， accounting as a profession，some important professional accounting bodies, the underlying accounting assumptions and the basic accounting policies.§ 1.1 The Importance of Accounting （會計的重要性）2 What is accounting? In general sense, accounting can

44、be defined as a “business information system” which communicate the economic activities and condition of a business (in monetary terms) to the business stakeholders, so that, they can make right decisions.2 Who are the users of accounting information? - business stakeholders(a) External business sta

45、keholders（financial accounting information）: ü Creditors債權(quán)人 (e.g. bankers), owners所有者, shareholders,ü Customers客戶, suppliers供應(yīng)商,ü governments (e.g. legislation法律, tax稅),ü other organizations (e.g. Trade Union商會, UNEP聯(lián)合國環(huán)境規(guī)劃署，WTO世界貿(mào)易組織) (b) Internal business stakeholders (manageri

46、al accounting information): ü Directors, CEOs（首席執(zhí)行官）, managers, supervisors（主管）, ü employees § 1.2Accounting as a profession （會計職業(yè)）A person who specializes in the accounting field is known as an accountant. But, what specifically your careers will be?For example：Financial accountant (

47、財務(wù)會計) / Cost accountant (成本會計)Managerial accountant（管理會計）/ CFO (chief financial officer)（首席財務(wù)官）Internal auditor （內(nèi)部審計）/ tax accountant (稅務(wù)會計)CPA （注冊會計師）/ External auditor (外部審計)§ 1.3Accounting knowledge system（會計學科體系）會計學科體系 中文對照 職業(yè)對照Accounting 會計學 AccountantFinancial Accounting 財務(wù)會計 Financial a

48、ccountantCost Accounting 成本會計 Cost accountantManagerial Accounting 管理會計 Managerial accountantTax Accounting 稅務(wù)會計 Tax accountantAuditing 審計學 Internal auditor /External auditorOthers:Accounting TheoryInternational AccountingComparative Accounting 會計理論國際會計比較會計 § 1.4Professional accounting bodies（專

49、業(yè)會計團體）(1) Examples of foreign professional accounting bodies: ? ACCA 英國特許公認會計師公會? AICPAAmerica 美國注冊會計師協(xié)會? CGA Canada 加拿大注冊會計師公會? CPA Australia 澳大利亞注冊會計師公會(2) The “Big Four” international accounting companies（全球規(guī)模最大的四個會計師事務(wù)所） 事務(wù)所名稱 主要起源國 員工數(shù)（1999年數(shù)據(jù)）KPMG（畢馬威） 荷蘭、英國、美國、德國 7萬3千Ernst & Young（E&Y

50、） (安永) 美國、英國 6萬8千Pricewaterhouse Cooper（PWC）(普華 - 永道） 英國、美國 11萬3千Deloitte Touche Tohmatsu (D&T)（德勤） 英國、美國、加拿大、日本 6萬1千Arthur Andersen (AA)(安達信) 美國（2002年因“安然破產(chǎn)事件”已停止營業(yè)） 5萬1千§ 1.5Accounting policies and accounting standard（會計的法規(guī)體系和基本會計準則）Our countrys financial accounting regulations system is

51、constituted by Accounting Law, Corporate accounting standards, corporate accounting regulations (我國企業(yè)財務(wù)會計法規(guī)體系由會計法、企業(yè)會計準則、企業(yè)會計制度組成)。Other important accounting regulations in the world include:? IAS 國際會計準則? FRS 英國財務(wù)報告準則? AASB 澳大利亞會計準則? FAS 美國財務(wù)會計準則SEC 證券交易委員會的財務(wù)會計文件公告（e.g. SEC1，2，3，4）GAAP 企業(yè)會計實務(wù)公認會計原則

52、 § 1.6Fundamental accounting concepts (基本會計理念)1.6. 1. Four Basic accounting assumptions (會計核算的基本假設(shè))l （1）Economic Entity Assumption （“會計主體”假設(shè)）Economic Entity Assumption assumes that the business is a separate entity from its owners. l （2）Going Concern Assumption （“持續(xù)經(jīng)營”假設(shè)）Going Concern Assumptio

53、n assumes that the business will be in operation for an infinite time. l （3）Monetary Unit Assumption （“貨幣計量”假設(shè)）Monetary Unit Assumption Assumes a stable currency is going to be the unit of record. In our country, the monetary unit is Chinese ￥ l （4）Periodicity Assumption （“會計期間”假設(shè)）Periodicity Assump

54、tion assumes that the business operations can be recorded and separated into different periods. Our <Accounting law> provides that our countrys accounting period is one year, which is from every years 1st/01 to 31st/12 It is also called a financial year (財政年度)。For some countries, the financial

55、 year starts from 1st/07and end to 30/06.1.6.2. Important basic accounting principles (會計核算的基本原則)(1) Principle of objectivity（“真實性”或“客觀性”原則）Information in the accounting records should be based on the most reliable data. If it is possible, use the verifiable official market prices rather than obtain

56、ed by personal judgment or estimation (e.g. invoices 發(fā)票, receipts收據(jù), price estimated by professional organizations 專業(yè)機構(gòu)估價).(2) Historical Cost principle (“歷史成本”原則) Assets acquired, services, sales and expenses are recorded at their acquisition (historical) costs and the Costs are maintained in the r

57、ecords until a sale or disposal, despite fluctuations in the market price.(3) Revenue recognition principle K Under the Accrual basis accounting(“權(quán)責發(fā)生制”或“應(yīng)收應(yīng)付制”原則): Revenues and expenses are recognized as earned at the time of sale, regardless whether the cash for that is actually received or expens

58、ed. The time that sale is made is the time when the legal ownership of the products are transferred to the buyers. Our countrys corporate accounting standards require companies to use the Accrual basis accounting.K Cash basis accounting (“現(xiàn)金制”或“實收實付制”) is opposed(相反), which recognize revenues when money is received or recognize ex