會計常用英語單詞

1、.sales revenue 銷售收入net income 凈利潤expense 費用operating margin 營業(yè)毛利accounting concepts 會計概念investor 投資者creditor 債權(quán)人to keep accounting records 記賬financial statements 財務(wù)報表sales volume 銷售量return on investment 投資報酬to manage a business 管理一個企業(yè)financial accounting 財務(wù)會計management accounting 管理會計tax accounting

2、稅務(wù)會計financial resources 財務(wù)資源obligations 債務(wù)economic entity 經(jīng)濟實體financial position 財務(wù)狀況results of operation 經(jīng)營成果 assets 資產(chǎn)inventory 存貨owners' interest 所有者權(quán)益general-purpose accounting information 通用會計信息management 管理，管理層（管理當(dāng)局）bank account 銀行賬戶merchandise 商品warehouse 倉庫tax planning 納稅籌劃accounting sys

3、tem 會計制度cash register 現(xiàn)金出納機checkbook 支票簿profitability 獲利能力resource allocation 資源配置cash flows 現(xiàn)金流量capital allocation 資本配置taxable income 應(yīng)稅所得income tax return 所得稅申報單cost-effective 符合成本效益原則的computer-based accounting system 計算機會計系統(tǒng)manual accounting system 手工會計系統(tǒng)CPA firm 會計師事務(wù)所internal control 內(nèi)部控制Sarban

4、es-Oxley Act(SOX) 薩班斯法案trade association 同業(yè)公會labor unions 工會general public 普通公眾public company 公眾持股公司；上市公司cash flow prospects 現(xiàn)金流量預(yù)測return of investment 投資收回interim financial statements 中期財務(wù)報表balance sheet 資產(chǎn)負債表income statement 利潤表statement of cash flows 現(xiàn)金流量表board of directors 董事會chief executive off

5、icer(CEO) 首席執(zhí)行官Chief financial officer(CFO) 財務(wù)總監(jiān)vice-president 副總裁line supervisor 生產(chǎn)線主管human resources 人力資源timeliness 及時性integrity/fairness 公允generally accepted accounting principles(GAAP) 公認會計原則financial accounting standard 財務(wù)會計準則relevance 相關(guān)性reliability 可靠性elements of financial statements 會計報表要素to

6、 prepare financial statements 編制財務(wù)報表audit 審計certified public accountant(CPA) 注冊會計師management accountant 管理(企業(yè))會計師internal auditor 內(nèi)部審計師objectivity 客觀性due care 應(yīng)有的謹慎（關(guān)注）confidentiality 保密public accouning 公共會計sole practitioners （職業(yè)人員）單獨開業(yè)者controller 會計長financial forecasting/budget 財務(wù)預(yù)算cost accounting

7、成本會計internal auditing 內(nèi)部審計bookkeeping 簿記interest 利息notes 報表附注shareholde 股東personal competence 個人勝任能力judgment 判斷ethical behavior 道德行為chapter 2to sell merchandise on credit 賒銷to meet payment obligations 履行還款義務(wù)dividends 股利 corporation 公司sole proprietorship 獨資企業(yè)partnership 合伙企業(yè)positive cash flows 現(xiàn)金流入(正

8、現(xiàn)金流)negative cash flows 現(xiàn)金流出(負現(xiàn)金流)owners' equity 所有者權(quán)益notes receivable 應(yīng)收票據(jù)accounts receivable 應(yīng)收帳款supplies 耗用品存貨notes payable 應(yīng)付票據(jù)accounts payable 應(yīng)付帳款salaries payable 應(yīng)付工資Capital 股本retained earnings 留存收益the entity principle 會計主體原則business entity 企業(yè)主體collection of a receivable 一筆應(yīng)收帳款收現(xiàn)amounts d

9、ue from customer 應(yīng)收客戶款bonds 債券patent rights 專利權(quán)current value 現(xiàn)值 the cost principle 歷史成本原則net realizable value 可實現(xiàn)凈值the going-concern assumption 持續(xù)經(jīng)營假設(shè)the objectivity principle 客觀性原則the stable-dollar assumption 幣值穩(wěn)定假設(shè)inflation 通貨膨脹deflation 通貨緊縮current appraised value 現(xiàn)行評估價值replacement cost 重置成本to pu

10、rchase merchandise on account 賒購商品to finance expansion 為擴張籌資accrued expenses 應(yīng)計費用accounting equation 會計等式net loss 凈虧損limited liability 有限責(zé)任transferability of ownership 所有權(quán)可轉(zhuǎn)讓liquidity 流動性due date of major liabilities 大額負債的到期日auditors' report 審計報告adequate disclosure 充分披露subsequent event 期后事項finan

11、cial statement date 報表日annual financial statements 年度財務(wù)報表window dressing 粉飾Chapter 31accounting cycle 會計循環(huán)2to journalize transactions 在日記帳中登記交易3post 過帳4journal entry 日記帳分錄5ledger account 分類帳帳戶6trial balance 試算平衡表7end-of-period adjustment 期末調(diào)整 8adjusted trial balance 調(diào)整后試算平衡表9closing entry 結(jié)帳分錄10afte

12、r-closing trial balance 結(jié)帳后試算平衡表11accountability 報告責(zé)任12account 帳戶 13ledger 分類帳14debit side 借方15credit side 貸方16debit 借記17credit 貸記18balance 余額19debit balance 借方余額20credit balance 貸方余額21double-entry accounting 復(fù)式記帳會計22journal 日記帳23general journal 普通日記帳24general ledger 總分類帳25running balance 即時余額26depr

13、eciation 折舊27the time period principle 會計期間原則28fiscal year 財政年度.29the realization principle (收入)實現(xiàn)原則30the matching principle 配比原則31conservatism 謹慎32accrual basis accounting 權(quán)責(zé)發(fā)生制會計33cash basis accounting 現(xiàn)金制會計Chapter 41 adjusting entries 調(diào)整分錄2 accrued expense 應(yīng)計（未付）費用 3 unexpired insurance 未到期保險4 accumulated depreciation 累計折舊5 contra-asset account 資產(chǎn)抵消帳戶6 prepaid expense 預(yù)付費用7 insurance policy 保險單8 depreciation 折舊9 depreciable expense 折舊費用10 depreciable assets 應(yīng)折舊資產(chǎn)11 book value/carrying value 帳面價值12 straight-line method of depreciation 直線折舊法13 unearned revenue 未實現(xiàn)收入(預(yù)收收入)14