【專業(yè)文檔】財務會計單詞表

1、VOCABULARYn.帳，帳戶；帳單。vi.說明；計價。n.會計；會計學。n.會計師；會計人員。n.記錄，記賬。vi.證明；執(zhí)業(yè)。vi匯總；概括。n.交易，事項，會計事項，經(jīng)濟業(yè)務。n財政；金融；籌資；融通資金；財務，理財。vi.籌資；融通資金。n.評價，評估。n審計；審計學。vi&n檢查；回顧；評論。n量度；量具；措施。vi.計量。n.步驟；工序；過程v.處理；加工。n.假設，假定。account.accountingaccountant.record-keepingcertify.summarizetransaction.finance.evaluation.auditing.r

2、eview.measureprocessassumptionaccountingentitysoleproprietorshippartnershipcorporationgoingconcernliquidate清除。.moneymeasurementinflationdeflationaccountingperiodfinancialstatementhistoricalcostobjectivityinvoicesphysicalcountbias-freeevidencematerialityconservationconsistencyfulldisclosurematching會計

3、實體。獨資。n合伙。n股份公司。繼續(xù)經(jīng)營。vi清理（破產(chǎn)地企業(yè)）；清償；貨幣計量。n通貨膨脹。n通貨緊縮。會計期間。財務報表歷史成本。n客觀性n發(fā)票；發(fā)貨單。實地計數(shù)。無偏見的證據(jù)。n重要性。n穩(wěn)健性，謹慎性。n一致性，一貫性。充分披露n配比性，配合性。n要素。n資產(chǎn)，財產(chǎn)。n負債，債務；責任。業(yè)務權益，所有者權益。n營業(yè)收入。n費用，支出。凈收益，凈盈利。n分類帳n復式記錄n分錄，記錄；入場；通道試算表跨國公司手工會計n現(xiàn)金，vt兌現(xiàn)應收票據(jù)應收應計費用手頭物料用品預付租金預付保險累計折舊廠場資產(chǎn)及設備應付帳款elementassetsliabilityownersequityrevenue

4、expensesnetearningsLedgerDouble-entryEntryTrialbalanceMultinationalCorporation.ManualaccountingCashNotesreceivableAccruedfeesreceivableSuppliesonhandPrepaidrentPrepaidinsuranceAccumulateddepreciationPlantandequipmentAccountspayableUnearnedfees已收未獲的收入MortgagepayableWithdrawalsIncomesummaryServicefees

5、earnedUtilityexpensesWageSalary薪RenaissanceDualityOffsetBalanceAbbreviateDebitCredit應付抵押款n提款；撤消；收回收益匯總已獲服務費收入公用事業(yè)費（如水電費）n（月）工資；報應，報答n（季或年）薪水；v給發(fā)n文藝復興，文藝復興時期n.兩重性，二元性n.&v抵消，補償n余額；平衡v（用天平）稱；對比，比較；使平衡、均等vi平衡，均等v縮寫，簡略；縮短；節(jié)略n借方，計入借方的款項v將計入借方n貸，貸方，計入貸方的款項；信任；信譽；稱贊；信用，賒欠；（銀行中的）存款，債權；（美國學校中的）學歷v將計入貸方；相信

6、；把歸于Investmentn投資accountingcyclerawmaterialfinishproductsourcedocumentsjournal錄worksheetchronologicaljournalizingdisbursementmerchandiseacquisitionwithdrawalsadvertisingfeesearnednetincomecontraaccountsbalancesheet會計循環(huán)原材料產(chǎn)成品，制成品原始憑證n日記賬；雜志；報紙；日記；議事工作底稿adj.按照年月順序的編制分錄n支出n商品；貨物。v,經(jīng)商n取得n提取；退股；退伙以獲廣告費收入

7、凈收益?zhèn)涞仲~戶資產(chǎn)負債表salesdiscountspurchasesdiscountspurchasesreturnsandallowancesgrossmarginmerchandiseincomestatementtemporaryaccountsincomesummaryretainedearningsnocorporatediscount現(xiàn)allowanceFOBdestinationFOBshippingpointtransportationintransportationout收益表臨時賬戶收益匯總留存收益，留置收益非股份有限公司銷貨折扣購貨折扣購貨退回與折讓毛利n.商品、貨物v

8、i.經(jīng)商v.買賣、推銷n.折扣v. 打折出售，將（票據(jù)）貼vi. 貼現(xiàn)n.津貼、補助費；折扣、折讓；備抵、準備；減免目的地交貨起運點交貨購貨運費銷貨運費已售商品成本costofgoodssoldperiodicinventorysystem制）perpetualinventorysystem制）inventory存moneyorderIOUpostedcheckNSFcashonhandcashinbankpettycashsinkingfundbankreconciliationbankstatementoutstandingcheck定期盤存制（實地盤存永續(xù)盤存制（賬面盤存n.存貨，財產(chǎn)目

9、錄，存貨盤v.為編制財產(chǎn)目錄匯票、郵票n借據(jù)（由Ioweyou的讀音縮略轉義而成）遠期支票存款不足庫存現(xiàn)金銀行存款零用現(xiàn)金償債基金銀行往來調節(jié)表銀行對賬單，銀行結單未兌現(xiàn)支票miscellaneousexpense雜項費用imprestpettycashfund定額備用金uncollectibleaccountsallowanceforuncollectibleaccounts壞賬壞賬準備、備抵壞賬沖銷；減記；銷記賬齡分析表n實得款項，收入，收款n本金到期值本票，期票拒付票據(jù)或有負債應計應收利息n分子n分母原材料個別認定法加權平均法先進先出法后進先出法成本與市價孰低法n惡化變質廢棄write-

10、offagingscheduleproceedsprincipalmaturityvaluepromissorynotesdishonorednotescontingentliabilityaccruedinterestreceivablenumeratordenominatorrawmaterialsspecificidentificationweighted-averagefirst-infirst-outlast-infirst-outlowerofcostormarketdeteriorationobsolescencewrite-downreplacementcostnetreali

11、zablevaluedisposednitem-by-itemmethodlossduetomarketdeclineofinventory減記（賬面價值）至重置成本凈實現(xiàn)價值清理逐項比較法存貨跌價損失allowanceforlossduetomarketdeclineofinventory存貨跌價準備retailmethod零售價法grossprofitmethod毛利率法short-terminvestment短期投資marketablesecuritiesgain(loss)onsaleofinvestment失)lossondeclineinshort-terminvestment有價

12、證券出售投資利得（或利短期投資跌價損失allowancetoreduceshort-terminvestmenttomarket短期投資減至市價備抵costmethod成本法equitymethod權益法portfolion有價證券組合，投資搭配；公文包；部長職務長期投資未實現(xiàn)損失unrealizedlossonlong-terminvestmentconsolidatedividendincomecommonstockcorporatebondamortizationpremium金brokerscommissioninterestearnedoffseteffectiveinterestr

13、atefaceinterestratecarryingvaluerateofreturnPlantassets廠場設備v合并；鞏固股利收入普通股公司債券n攤銷n溢價；保險費；貼水；傭經(jīng)紀人傭金已獲利息收入v抵消，沖減，彌補實際利率票面利率賬面價值回收率；報酬率；利潤率intangibleassets裝置，裝修；固定物器具；家具折舊折耗無形資產(chǎn)fixturenfurniturendepreciationndepletionnnaturalresource自然資源patentnavcopyrightnleaseholdn的franchisen權trademarkngoodwilln專利權；專利物批

14、準專利，取得的專利版權租賃權，租賃物，租約；a租來特許權，專營權；V給以特商標；V給標上商標商譽payrollamortizationn攤銷sum-of-years-digitsmethod年數(shù)總和法double-declining-balancemethod雙倍余額遞減法groupdepreciation分類折舊discardV&n丟掉，報廢trade-in貼舊換新n工薪，工薪支付總額discountonnotespayableexcisetaxdeferredreVenue應付票據(jù)折價貨物稅，營業(yè)稅，消費稅遞延收入special-orderfirm根據(jù)定單組織生產(chǎn)的企業(yè)v吸收，合并

15、，分配產(chǎn)品保修負債休假津貼負債或有負債信用擔保法律訴訟所得稅n報酬，補償，賠償金v扣款，扣繳對負擔公允勞動標準法聯(lián)邦保險特別稅法工資級別養(yǎng)老金，退休金，撫恤金豁免，免稅工資表人壽保險n股票，股份；存貨v沖淡，稀釋，攤薄債券契約擔保債券定期債券分期還本債券absorbproductwarrantyliabilityvacationpayliabilitycontingentliabilitycreditguaranteelawsuitincometaxcompensationwithholdbeliabletofairlaborstandardsactfederalincomecontribut

16、ionsactwagebracketpensionexemptionpayrollregisterlife-insuranceStockDiluteBondindentureSecuredbondsTermbondsSerialbondsRegisteredbondsCouponbondsPresentvalueAnnuityEffectiveinterestmethod記名式債券附息票債券現(xiàn)值n年金實際利率法Retirementn退休；退服；收回Conversionn折換，調換，轉換Commonstock普通股Provisionn準備，備付，備抵Paid-incapitalinexcesso

17、fparvalue超面值繳入股本Bondsinkingfunds償債基金Mortgagev抵押，n抵押權；抵押（貸款，債券）Realproperty不動產(chǎn)，房地產(chǎn)Installmentn分期付款，分期收款OperatingleaseCapitalleasePension養(yǎng)老金，退休金，撫恤金經(jīng)營性資本性租賃，融資租賃dissolvemutualagencyunlimitedliabilityfurnitureanddisplaysstockholdercontributedcapitallegalentitytransferabilitycapital-raisingcapabilityv解散

18、互為代理有限責任器具與陳列物品n股東實繳股本法人，合法組織可轉移性籌資能力額定股份，額定股本authorizedstockissuedstockoutstandingstocktreasurystockpreferredstockparanno-parvaluestockconnotationlegalcapitalcapitalstockbroadofdirectorsstatedvalueorganizationcostssubscriptioncapitalstocksubscribedstockdividenddistributablestocksplitappropriation已發(fā)行股票外發(fā)股票庫藏股優(yōu)先股面值與無面值股票n涵義，內涵法定資本股本董事會設定價值開辦費n認股，認股繳款已認股本股票股利應分配股利分割n撥給，撥用thestateofchangesinfinancialposition財務狀況變動表workingcapital營運成本fund基金，資金；專款donation捐贈sourceanduse來源與運用現(xiàn)金基礎間接法水平分析，橫向分析垂直分析，縱向分析總體結構分析表比率分析流動比率速動比率應收賬款周轉率存貨周轉率利潤比率資產(chǎn)匯報率每股贏余cashequivalent現(xiàn)金等價物moneyma