會(huì)計(jì)專業(yè)英語(yǔ)詞匯

1、精選優(yōu)質(zhì)文檔-傾情為你奉上financial position財(cái)務(wù)狀況the results of operation經(jīng)營(yíng)成果interested users有利益關(guān)系的使用者stockholder股東other creditors其他債權(quán)人governmental agencies政府機(jī)構(gòu)investment advisors投資顧問(wèn)prospective investments預(yù)期投資generally accepted accounting principles公認(rèn)會(huì)計(jì)原則relevance 相關(guān)性reliability可靠性subdivision分支internal decision-

2、making內(nèi)部決策performance report業(yè)績(jī)報(bào)告cost-benefit data成本-效益數(shù)據(jù)market shares市場(chǎng)份額internal management reports內(nèi)部管理報(bào)告government regulation政府監(jiān)管auditing審計(jì)managerial accounting管理會(huì)計(jì)cost accounting成本會(huì)計(jì)tax accounting稅務(wù)會(huì)計(jì)budgetary accounting預(yù)算會(huì)計(jì)governmental and not-for-profit accounting政府及非盈利組織會(huì)計(jì)human resource accoun

3、ting人力資源會(huì)計(jì)social accounting社會(huì)會(huì)計(jì)environmental accounting環(huán)境會(huì)計(jì)international accounting國(guó)際會(huì)計(jì)tax returns納稅申報(bào)單tax consequences納稅影響business transactions經(jīng)濟(jì)業(yè)務(wù)multinational 跨國(guó)accounting entity會(huì)計(jì)主體going concern 持續(xù)經(jīng)營(yíng)measuring unit 計(jì)量單位accounting period 會(huì)計(jì)期間historical cost歷史成本objectivity客觀性the general practice of

4、 financial accounting會(huì)計(jì)實(shí)務(wù)financial statements財(cái)務(wù)報(bào)告balance sheet資產(chǎn)負(fù)債表income statement利潤(rùn)表the statement of cash flows現(xiàn)金流量表asset 資產(chǎn)liabilities負(fù)債owners equity所有者權(quán)益accounting equation會(huì)計(jì)等式current assets流動(dòng)資產(chǎn)convertibility變現(xiàn)能力marketable securities有價(jià)證券fixed assets固定資產(chǎn)plant and equipment廠場(chǎng)設(shè)備intangible assets無(wú)形資

5、產(chǎn)store fixtures店面裝置office equipment辦公設(shè)備delivery equipment運(yùn)輸設(shè)備depreciable assets應(yīng)折舊的資產(chǎn)long-term assets長(zhǎng)期資產(chǎn)original cost原始成本be subtracted from減去book value賬面價(jià)值legal claims or rights法定要求權(quán)patent trademarkfranchise特許經(jīng)營(yíng)權(quán)copyrightsgoodwill商譽(yù)supplies on handnormal operaing cycle正常經(jīng)營(yíng)周期prepaid insurance預(yù)付保險(xiǎn)費(fèi)ac

6、cumulated depreciation累計(jì)折舊be engaged in 受聘于private accounting私人企業(yè)會(huì)計(jì)public accounting公眾會(huì)計(jì)governmental accounting政府會(huì)計(jì)wholesaler批發(fā)商financial executive財(cái)務(wù)經(jīng)理certified public accountant注會(huì)creditors equity債權(quán)人權(quán)益obligation義務(wù)accounts payable應(yīng)付賬款trade payables應(yīng)付賬款trade receivables應(yīng)收賬款accrued wages and salaries p

7、ayable應(yīng)付職工薪酬sales and excise taxes payable應(yīng)付銷售稅和貨物稅short-term notes payable短期應(yīng)付票據(jù)dividends payable應(yīng)付股利income or property taxes payable應(yīng)付所得稅或財(cái)產(chǎn)稅estimated or accrued liabilities應(yīng)計(jì)負(fù)債payroll taxes liabilities 應(yīng)付工薪稅revenue收入not due未到期mortgage抵押bonds payable應(yīng)付債券net asset凈資產(chǎn)residual claim剩余要求權(quán)discharge償清si

8、ngle proprietorship獨(dú)資the partnership合伙capital stock股本retained earnings留存收益undistributed earnings未分配的收入at the owners discretion自由決定board of directors董事會(huì)declare a dividend宣布股利dividends payable應(yīng)付股利accompany作為的附表ending balance 期末余額cost of goods sold銷貨成本operating expenses營(yíng)業(yè)費(fèi)用sales returns and allowances銷

9、售退回及折讓sales discounts銷售折扣beginning inventory起初存貨ending inventory期末存貨purchases returns購(gòu)貨退回allowances 折讓discounts from the purchases amount購(gòu)貨折扣intermediate amount居間金額gross profit on sales銷售毛利selling expenses銷售費(fèi)用administrative expense管理費(fèi)用financial expense財(cái)務(wù)費(fèi)用interest income利息收益interest expense利息費(fèi)用finan

10、cial income 財(cái)務(wù)收益extraordinary items非常項(xiàng)目transaction交易event事項(xiàng)operating results經(jīng)營(yíng)成果complementary relationship互補(bǔ)關(guān)系accrual basis權(quán)責(zé)發(fā)生制cash basis收付實(shí)現(xiàn)制transportation in購(gòu)貨運(yùn)費(fèi)transportation out銷貨運(yùn)費(fèi)sales salaries expense銷售人員薪金advertising expense廣告費(fèi)depreciation expense折舊費(fèi)insurance expense保險(xiǎn)費(fèi)rent expense租金office

11、salaries expense辦事人員薪金utilities expense公用事業(yè)費(fèi)用supplies expense物料（低值易耗品費(fèi)用）net purchasesnet lossgross salesnet salescost of goods available for saleshort-term liquidity短期償債能力short-term obligation短期負(fù)債working capital營(yíng)運(yùn)資本long-term notes or bonds長(zhǎng)期票據(jù)或債券stipulated 規(guī)定的current ratio流動(dòng)比率meet償rule of thumb經(jīng)驗(yàn)規(guī)律m

12、arketable securities有價(jià)證券quick ratio速動(dòng)比率inventory turnover存貨周轉(zhuǎn)率cost of goods sold銷貨成本appraisal評(píng)估trade accounts receivable應(yīng)收賬款average collection period平均收賬期net credit period賒銷清付期overstatement虛增understatement虛減double-entry bookkeeping system復(fù)式簿記系統(tǒng)twofold雙重的source document原始憑證check stub支票存根a set of jour

13、nals一套日記賬records of original entry原始記錄簿chronological order 時(shí)序journalize做分錄transcribe抄錄post to the ledger過(guò)入分類賬a chart of accounts會(huì)計(jì)科目表income summary收益匯總control account控制賬戶subsidiary ledgers明細(xì)分類賬under this approach在這樣的處理下perpetual inventory system永續(xù)盤存制periodic inventory system定期盤存制normal balance正常余額de

14、bit 借credit貸two-column account兩欄式賬戶manually maintained bookkeeping system手工操作的賬簿系統(tǒng)amount column 金額欄memoranda摘要posting reference過(guò)賬記號(hào)running balance逐筆結(jié)計(jì)余額式three-column account三欄式overdraw透支special journal特種日記賬general journal普通日記賬sales journal 銷貨日記賬cash receipts journal現(xiàn)金收入日記賬invoice register發(fā)票登記簿purcha

15、ses journal購(gòu)買日記賬cash disbursement journal現(xiàn)金付出日記賬sales on credit term賒銷division of labor分工tabular arrangement表列式安排aggregate合計(jì)的savings節(jié)約accounting cycle會(huì)計(jì)循環(huán)adjust 調(diào)整close 結(jié)清operating period經(jīng)營(yíng)期間interval時(shí)間間隔calendar-year日歷年度f(wàn)iscal year財(cái)務(wù)年度credit term 賒賬條件billed price發(fā)票價(jià)格cash discounts現(xiàn)金折扣prepaid 預(yù)付運(yùn)費(fèi)col

16、lect貨到收運(yùn)費(fèi)remit匯款F.O.B.destination到達(dá)站交貨F.O.B.shipping point發(fā)運(yùn)站交貨invoice發(fā)票cash on delivery付款提貨freight collect貨到收運(yùn)費(fèi)check 支票invoice register發(fā)票登記簿credit memo貸項(xiàng)通知單supplies on hand在用物料用品carrier運(yùn)輸業(yè)者realty agency房地產(chǎn)經(jīng)紀(jì)人purchase requisition請(qǐng)購(gòu)單forward轉(zhuǎn)遞，已轉(zhuǎn)發(fā)reorder point再訂貨點(diǎn)purchasing department購(gòu)貨部門purchase orde

17、r訂貨單price list價(jià)目表quotation行情表suppliers catalogs供應(yīng)商商品目錄vendor賣主description規(guī)格sales invoice銷貨發(fā)票purchase invoice購(gòu)貨發(fā)票sample樣本receiving department收貨部門receiving report收貨報(bào)告supporting document附屬憑證enter編制adjusting procedure調(diào)整程序accrual accouting 權(quán)責(zé)發(fā)生制trial balance 試算平衡表align 調(diào)整apportion 分?jǐn)俛ccrue計(jì)提outlay支出insur

18、ance premium保險(xiǎn)費(fèi)unearned subscription revenue預(yù)收訂費(fèi)subscription revenue訂費(fèi)收入accrued revenue應(yīng)計(jì)收入service fees earned服務(wù)費(fèi)收入periodic inventory system定期盤存制income summary account 收益匯總賬戶deferred credit遞延貸項(xiàng)merchandise inventory adjustment存貨調(diào)整service enterprises服務(wù)業(yè)企業(yè)income tax benefits所得稅利益distort歪曲worksheet工作底表a

19、ccount balances賬戶余額extend把數(shù)字轉(zhuǎn)入另一欄，算出的總金額income statement forthe balance sheet on foregoing前述的statement of owners equity 業(yè)主權(quán)益表statement of retained earnings留存收益表beginning balance 期初余額ending balance期末余額capital contributions資本投入general ledger總分類賬interim financial statement中期財(cái)務(wù)報(bào)表closing procedures結(jié)賬程序ac

20、count title 賬戶會(huì)計(jì)科目interim mechanical check中間性的手工操作檢查compensating 抵消的out of balance不平衡reversing entries轉(zhuǎn)回分錄expedient權(quán)宜的做法 automated data processing自動(dòng)化數(shù)據(jù)處理classification and sorting 分類整理storage存儲(chǔ)manual filing 手工歸檔retrieval追溯summarization匯總key-driven equipment鍵盤式裝置設(shè)備adding machine加法機(jī)calculator計(jì)算器bookke

21、eping machine簿記機(jī)auxiliary equipment輔助設(shè)備punched card穿孔卡paper tape output紙帶輸出electronic data processing system電子數(shù)據(jù)處理系統(tǒng)human intervention人為干預(yù)peripheral equipment邊緣設(shè)備datapreparation數(shù)據(jù)準(zhǔn)備input 輸入output輸出money order匯票bank deposit銀行存款I(lǐng)OU借據(jù)postdated check遠(yuǎn)期支票NSF not sufficient fund存款不足misappropriation挪用discl

22、ose揭露imprest定額預(yù)付的furnish提供bank statement銀行對(duì)賬單bank reconciliation銀行往來(lái)調(diào)節(jié)表expenditure開(kāi)支imprest basis定額預(yù)付制replenishment補(bǔ)充petty cash零用現(xiàn)金irregularity不正當(dāng)行為internal control內(nèi)控cash in bank銀行存款operational efficiency經(jīng)營(yíng)效率prescribed managerial policy規(guī)定的管理方針accounting control會(huì)計(jì)控制administrative control管理控制be conver

23、sant with 熟悉competent personnel稱職的人員assignment of responsibility分派責(zé)任division of work職能分工custodianship 保管工作rotation of personnel換崗external auditing=independent auditing外部審計(jì)internal auditing內(nèi)部審計(jì)physical protection實(shí)物保護(hù)submit提交advice slips通知單outstanding checks未兌付的支票deposit存款service and collection charge

24、s服務(wù)費(fèi)和托收管理費(fèi)drafts匯票clear 結(jié)清bring to light揭露adjusting entries調(diào)整分錄bring into agreement with reclassification重新分類miscellaneous expense雜項(xiàng)費(fèi)用error correction 差錯(cuò)訂正list of checks支票目錄debit memo 借項(xiàng)通知單returned item 退回項(xiàng)目cumulative balances累計(jì)余額code letters代號(hào)字母legend說(shuō)明endorsement背書(shū)postdated check過(guò)期支票voucher system

25、 應(yīng)付憑單制authorization授權(quán)verification驗(yàn)證credit term賒賬條件footing總額extension算出或轉(zhuǎn)來(lái)的金額original copy正本voucher register應(yīng)付憑單登記簿purchase journal購(gòu)買日記賬pay for cash 付現(xiàn)on account賒賬in sequence依次unpaid （paid）vouchers file未（已）付款憑單檔案standing will信譽(yù)payee收款人check number支票號(hào)數(shù)payment date付款日期appropriate columns相應(yīng)欄次open未清償vouc

26、hers payable column應(yīng)付憑單欄sundry items其他項(xiàng)目receiving report收貨報(bào)告custody保管securities有價(jià)證券receiving department收貨部門losses from uncollectible account壞賬損失uncollectible accounts expense壞賬費(fèi)用loss from doubted accounts壞賬損失bad debts expenserecognize確認(rèn)direct write-off method直接銷賬法bad account壞賬allowance method備抵法real

27、izable可實(shí)現(xiàn)的be introduced into by通過(guò)入賬due consideration適當(dāng)?shù)目紤]sales activity銷售業(yè)務(wù)economic conditions經(jīng)濟(jì)情況planned changes計(jì)劃變動(dòng)credit policy賒賬方針credit sales for the period 當(dāng)期的賒銷額the amount of accounts receivable at the close of the period 期末應(yīng)收賬款余額provide for 計(jì)提expected losses預(yù)計(jì)損失uncollectible accounts expense壞賬費(fèi)用allowance for uncollectible accounts備抵壞賬residual剩余的aging schedule賬齡分析表strata 層，級(jí)advance預(yù)付款affiliated company關(guān)聯(lián)公司subsidiary 子公司semipermanent中長(zhǎng)期的caption類sundry accrual其他應(yīng)計(jì)項(xiàng)目principal主要的promissory note本票open account往來(lái)賬戶on demand票據(jù)即期支付at a fixed and determinable future time sign 簽發(fā)maker出票人bearer