專業(yè)會計(jì)英語單詞 (1)

1、拜a plant ledge盎柏廠廠分類賬唉a rule of thu把mb芭艾拇指法則，經(jīng)驗(yàn)規(guī)律阿accelerated d版epreciation m昂ethod爸板加速折舊法唉Accounting P頒rinciples Boa拜rd胺扒會計(jì)原則委員會頒accounting co扮ntrol拌瓣會計(jì)控制班accounting cy壩cle邦霸會計(jì)循環(huán)隘accounting en搬t(yī)ity頒板會計(jì)實(shí)體邦accounting eq澳uation唉捌會計(jì)方程式岸accounting pe藹riod邦胺會計(jì)期間八accrual basis傲藹權(quán)責(zé)發(fā)生制accruals應(yīng)計(jì)項(xiàng)目般accrued e

2、xpen礙se/revenue奧昂應(yīng)計(jì)費(fèi)用/收入acquire并購搬acquisition 伴把取得絆adjusting pro矮cedure氨礙調(diào)整程序礙administrativ襖e control 八八管理控制敖administrativ矮e expense敖哎管理費(fèi)用advance 預(yù)付款暗advice slip稗靶通知單奧affiliated co暗mpanies鞍白關(guān)聯(lián)公司aggregate合計(jì)的霸aging schedul骯e鞍挨賬齡分析表align調(diào)準(zhǔn)，使成一線巴allowance for敖 uncollectibl吧e accounts絆跋備抵壞賬埃allowance met

3、艾hod扒奧備抵法白alternative哎扮可供選擇的八American Inst吧itute of Cert挨ified 把藹amortization拔瓣攤銷拜annual intere艾st rate拜瓣年利率哎apportion拜搬分配，攤配拔appropriation絆敗分撥approve批準(zhǔn)把a(bǔ)rrearage 板隘拖欠款啊assets turnov巴er拔頒資產(chǎn)周轉(zhuǎn)率拔assignment of敗 responsibili般ty愛埃分派責(zé)任疤attorneys fe捌e皚氨律師費(fèi)attribute屬性柏authorized st壩ock罷皚額定股本唉average colle扒c

4、tion period吧佰平均收賬期柏average/histo鞍rical exchang懊e rate扮翱平均/歷史匯率八bad debts exp爸ense叭靶壞賬費(fèi)用（票據(jù)）埃bank deposit頒拔銀行存款叭bank reconcil埃iation般芭銀行往來調(diào)節(jié)表佰bank statemen敗t吧吧銀行對賬單bearer持票人betterment改良哎bid and offer疤 price敖翱買入賣出價爸book value岸胺賬面價值頒calendar year岸 藹傲日歷年度八calendar-year翱爸日歷年度搬capital contr藹ibuted白捌實(shí)收資本哀c

5、apital contr凹ibution 拔盎資本投入澳capital raisi按ng capability霸挨籌集資本的能力艾carrying valu耙e暗哀置存價值拜cash basis安隘收付實(shí)現(xiàn)制埃cash budget柏?cái)‖F(xiàn)金預(yù)算伴cash dividend翱凹現(xiàn)金股利巴cash on deliv皚ery瓣奧庫存現(xiàn)金瓣cash receipts霸/disbursement隘s journal佰暗現(xiàn)金收入/支出日記賬熬casualty loss敖熬事故損失隘catastrophic愛百大災(zāi)難的搬certified pub伴lic accountan骯ts案襖注冊會計(jì)師斑check

6、registe奧r鞍頒支票登記簿耙check stub哀邦支票存根凹classificatio懊n and sorting般 霸瓣分類整理霸closing proce瓣dure拌敗結(jié)賬程序斑common stock八按普通股愛competent per班sonnel唉伴稱職的人員扒complex capit斑al structure岸扮復(fù)雜資本結(jié)構(gòu)凹conservative跋哎穩(wěn)健的跋constructed a懊ssets佰襖建造資產(chǎn)昂contingent li吧ability俺唉或有負(fù)債岸continuity of癌 existence隘跋存在的連續(xù)性啊contra accoun辦t哀啊對抵

7、賬戶八convertibilit暗y into cash搬壩可兌換性convertible d八ebt稗礙可轉(zhuǎn)換債券吧convertible p疤referred stoc阿k挨佰可轉(zhuǎn)換優(yōu)先股懊correction of案 prior period盎 inventory er拔ror把鞍前期盤存差錯訂正白cost of goods般 available fo礙r sale伴百可供銷售的商品成本靶cost structur絆e瓣艾成本結(jié)構(gòu)哀cost-profit d斑ata搬班成本效益數(shù)據(jù)班cost-to-retai白l price perce礙ntage暗半成本對零售價比率壩count dec

8、ree隘挨法庭判決頒credit memo懊鞍貸項(xiàng)通知單，貸記通知單搬credit standi絆ng 氨阿信用地位疤credit term跋翱賒賬條件按cumulative ba霸lance擺半累計(jì)余額跋current fair 邦value捌皚現(xiàn)時公允價值半current rate 扳method俺襖現(xiàn)行匯率法暗current ratio半鞍流動比率挨current-noncu按rrent method 把辦流動與非流動項(xiàng)目法胺custodianship稗瓣保管工作custody保管 扒customary mat吧ters搬癌慣常業(yè)務(wù)鞍debenture bon捌ds扳昂信用公司債阿deb

9、it memo拔癌借項(xiàng)通知單debtor債務(wù)人唉deferrals版按遞延項(xiàng)目柏deferred cred愛it柏懊延期貸項(xiàng)罷denominate 安百標(biāo)價depletion折耗按depreciation 岸asset搬絆應(yīng)折舊資產(chǎn)暗design costs拜伴設(shè)計(jì)成本凹deterioration拔凹自然損壞把direct write-罷off method斑罷直接銷賬法艾direct/indire耙ct quote佰頒直接/間接標(biāo)價法discount貼現(xiàn)藹discount on n氨ote payable癌礙應(yīng)付票據(jù)貼現(xiàn)dishonor拒付dispose處置，清理哎disposition d

10、辦ata伴暗清理數(shù)據(jù)哀dividend payo瓣ut ratio笆鞍股利支付率耙dividend yiel疤d安凹股利獲取率傲double-declin俺ing-balance m按ethod礙雙倍遞減余額法安double-entry 疤bookkeeping s頒ystem氨哎復(fù)式記賬法draft匯票draw up開立票據(jù)跋earnings per 捌share of comm安on stock捌敖普通股每股收益額芭eff藹e巴ctive interes疤t method疤邦實(shí)際利息法elapse（時間）過去敖endorsement 巴般背書敗enter contrac拔t頒案締結(jié)契約en

11、umerate列舉啊equity ratio扒懊權(quán)益比率埃equivalent 按澳同等的翱error correct叭ion頒澳錯誤訂正estate不動產(chǎn)敖estimating in伴ventories皚佰估計(jì)存活的毛利法頒excess of par扒 value over a疤mount paid埃跋面值超過繳入資本的部分疤exclusive pri絆vilege半擺專有權(quán)利懊expenditure罷班權(quán)益的做法澳extension盎礙算出或轉(zhuǎn)來的金額extensive廣泛的叭extraordinary拔 items辦扮非常項(xiàng)目瓣F.O.B.安 唉destination傲捌目的地交貨，到達(dá)

12、站交貨敗F.O.H .shippi埃ng point鞍安發(fā)運(yùn)地交貨face value面值factor代替扳fair value礙捌公允價值feasible行得通的笆federal incom暗e tax withhol癌ding payable安芭應(yīng)付預(yù)扣聯(lián)邦所得稅搬Federal Insur頒ance Contribu啊tions Acts搬搬聯(lián)邦社會保險稅法搬Federal Unemp斑loyment Tax A氨ct辦扒聯(lián)邦失業(yè)稅法澳federal unemp把loyment tax p傲ayable癌版應(yīng)付聯(lián)邦失業(yè)稅辦financial exe懊cutives把愛財(cái)務(wù)經(jīng)理罷finan

13、cial inc暗ome and expen壩se扳吧財(cái)務(wù)收益和費(fèi)用翱financing act扒ivities鞍柏籌資活動安fiscal year氨背財(cái)務(wù)年度艾fist-in,哀 瓣fist-out哀哎先進(jìn)先出法罷flow of costs霸拔成本流動阿flow of goods矮半商品流動footing總額盎forward excha瓣nge gains or 昂losses傲矮期匯合同斑fraction/nume頒rator/denomin罷ator擺版分?jǐn)?shù)/分子/分母愛freight colle柏ct敗礙貨到收運(yùn)費(fèi)把freight prepa礙id敖疤運(yùn)費(fèi)預(yù)付靶fully dilute

14、d跋 earnings per安 share拔每股完全稀釋收益額案gain on sale 八of fixed asse扒ts埃扳固定資產(chǎn)出售利得gauge評估阿general journ稗al絆把普通日記賬吧going concern搬翱持續(xù)經(jīng)營版gross profit 稗on sales盎板銷售毛利holder持票人澳hospital insu敖rance premium盎s pay able罷耙應(yīng)付醫(yī)療保險費(fèi)immune免受影響的伴impart econom安ic data凹拌披露經(jīng)濟(jì)數(shù)據(jù)叭imprest氨靶預(yù)付的，定額備用的扳in the final 巴ana班l(xiāng)巴ysis半挨歸根到

15、底，總之盎income tax re頒porting拌吧所得稅申報艾individual em啊ployee earnin拌gs records挨奧雇員個人工薪紀(jì)錄柏information r爸eturn拌敖資料申報單翱intangible as敗sets翱阿無形資產(chǎn)瓣intere礙s安t allowance扮伴利息補(bǔ)貼百interest bear耙er岸白計(jì)息的扳interim finan哀cial statemen擺t捌襖中期財(cái)務(wù)報表般interim mecha埃nical check辦啊中間性的手工操作檢查俺inventory cov胺erage阿扮利益保障范圍拜inventory pr

16、o懊cedure 捌胺盤存程序伴inventory tur按nover盎背存貨周轉(zhuǎn)率疤investing act骯ivities癌鞍投資活動爸invoice regis盎ter 瓣罷發(fā)票登記簿IOU借據(jù)跋irregulation氨靶不正當(dāng)行為罷issued stock擺擺已發(fā)行股本唉journalize胺懊做分錄leasehold租賃權(quán)罷legal jurisdi擺ctions拌疤法定管轄范圍癌legal restric擺tions吧鞍法律約束擺limited partn拜ership把爸有限合伙翱liquidation v半alue百礙清算價值敖liquidity鞍搬變現(xiàn)能力皚list of

17、 check愛s八奧支票目錄澳loss from dou爸btful account俺s熬耙疑/呆帳損失礙loss from unc埃ollectible ac壩counts笆拔壞賬損失懊lubrication懊柏加潤滑油maintenance按笆維修澳market value跋把市場價值跋maturity date昂背到期日霸measuring uni叭t懊辦計(jì)量單位memoranda備忘錄唉misappropriat芭ion瓣盎挪用搬miscellaneous翱 expense八板雜項(xiàng)費(fèi)用胺monetary asse頒ts and liabil絆ities案癌貨幣性資產(chǎn)與負(fù)債拔moneta

18、ry-nonm擺onetary metho背d礙疤貨幣性與非貨幣性項(xiàng)目法吧money order 岸捌匯票拜mort氨gage payable巴版應(yīng)付抵押借款mortgage抵押斑multinational隘 company哀頒跨國公司俺n搬o愛rmal rate of 搬return懊埃正常盈利率絆negotiable愛靶可流通的壩nominal inter哎est rate礙案名義利率拜nontaxable en挨tity絆奧非納稅主體凹note receivab扳le discounted伴骯應(yīng)收票據(jù)貼現(xiàn)NSF存款不足邦obsolescence熬板過時捌on demand艾安（票據(jù)）即期

19、（支付）澳one-transacti阿on perspectiv昂e暗敖單項(xiàng)交易觀點(diǎn)唉open accounts埃鞍往來帳戶扒operating act爸ivities礙板經(jīng)營活動拜operating per搬formance巴骯經(jīng)營業(yè)績版organization 安costs骯胺開辦費(fèi)outside entit礙y把芭外部實(shí)體澳outstanding c敖heck隘八未兌付支票辦outstanding s頒tock哎隘外發(fā)股本overdraft透支overdrew透支按overtime pay稗罷加班工資版paid-in capit百al from treas岸ury stock霸伴出售庫存

20、股份繳入資本皚paid-in capit拌al in excess 皚of par value凹把超過面值的繳入資本皚paid-in capit皚al in excess 八of stated val岸ue把般超過設(shè)定價值的繳入資本par value面值阿participating胺 stock啊罷參與分配的優(yōu)先權(quán)盎pay envelope 皚拜工薪帶般pay period岸叭工薪支付期骯payroll accou搬nting 拌靶工薪會計(jì)昂payroll payab八le扳擺應(yīng)付工薪把payroll regis啊ter 藹拌工薪登記表癌payroll tax暗凹工薪稅perforate穿孔于

21、皚periodic 拔i百nventory syst拌em岸笆定期盤存制邦perishable哀伴易腐壞的拜perpetual inv翱entory system辦鞍永續(xù)盤存制斑physical inve昂ntory counts搬扒實(shí)物盤點(diǎn)阿plausible埃懊看來有理由的pledge保證，抵押跋pluged figure案芭軋算金額辦post-closing 唉trial balance啊翱結(jié)賬后試算表哎postdated che哀ck 背壩遠(yuǎn)期支票按posting refer伴ence阿爸過賬記號柏pound sterlin斑g懊般英鎊藹preferre頒d搬 stock白佰優(yōu)先股皚p

22、referred div般idend coverag斑e懊斑優(yōu)先股利保障范圍premium溢價骯price-earning愛 ratio俺搬市盈率白primary earni安ngs per share罷俺每股原先收益額proceeds實(shí)得收入礙productivity 吧ratio百笆生產(chǎn)能力比率扮profitability皚胺盈利能力頒promissory no敖te胺矮本票，期票property 動產(chǎn)property tax 扮payable背按應(yīng)付財(cái)產(chǎn)稅凹prospective骯佰預(yù)期的，未來的芭protest fee澳霸拒付證書費(fèi)癌Public Accoun胺tants拔把美國注冊會

23、計(jì)師協(xié)會扮purchase invo頒ice 隘疤購貨發(fā)票阿purchase orde按r班敖訂貨單鞍purchase requ哀isition 伴艾請購單背qui絆c擺k ratio傲跋速動比率靶rate of infla半tion哀吧通貨膨脹率阿rate of r拌e啊turn on commo懊n stockholder俺s equity瓣癌普通股股東權(quán)益收益率矮rate of retur瓣n俺斑報酬率瓣realty agency佰哎房地產(chǎn)經(jīng)紀(jì)人安（房地產(chǎn)，不動產(chǎn)）拔receiving rep瓣ort暗埃收貨單邦recognization般 value俺把確認(rèn)價值叭recognize a

24、n 半impairment lo辦ss擺疤確認(rèn)減值損失瓣（消弱、損失）吧reconciliatio敖n method叭癌調(diào)節(jié)法捌（reconcile調(diào)節(jié)）芭record of ori把ginal entry暗懊原始記錄簿按registration 俺fees伴凹注冊費(fèi)邦regular rate 絆of pay瓣正常工資率瓣regulation an班d supervision爸八法規(guī)與監(jiān)督remarks備注remit匯款，付款吧replenishment跋佰補(bǔ)充residual剩余的retrieval 追溯胺returned item熬盎退回項(xiàng)目胺reversing ent扮ry昂絆轉(zhuǎn)會分錄拜

25、routine trans胺fers皚辦正式轉(zhuǎn)讓疤salary allowa版nce壩扳薪金補(bǔ)貼搬sales on cred懊it terms爸骯賒銷熬salvage value罷拔殘值跋savings bonds邦 deductions p背ayable瓣背應(yīng)付購買儲蓄債券扣款scrutiny仔細(xì)檢查矮secured bonds岸鞍有擔(dān)保債券security exch笆ange敗拔證券交易所segregate分開骯selling expen礙se 艾阿銷售費(fèi)用唉semiannually拔案半年的礙separate lega絆l entity矮絆獨(dú)立法律主體熬separation of背 ac

26、countabili皚ty昂愛會計(jì)責(zé)任啊sharing agree半ment叭藹分配協(xié)議熬short-term li翱quidity絆板短期償債能力皚simple capita案l structure凹邦簡單資本結(jié)構(gòu)擺sinking fund絆爸償債基金板source docume霸nt案阿原始憑證矮special journ熬al 礙襖特種日記賬俺specific iden柏tification吧俺具體辨認(rèn)霸specific paye搬e拜埃指定收款人哀spot/closing/阿current/cross伴 rate氨叭即期/期末/現(xiàn)時/套算匯率班state unemp稗l哎oyment

27、tax pa艾yable笆搬州失業(yè)稅補(bǔ)貼岸stated value絆盎設(shè)定價值按statement of 隘cash flow胺背現(xiàn)金流量表氨Statement of 跋Financial Acc按ounting Stand白ard版艾財(cái)務(wù)會計(jì)準(zhǔn)則公告礙statement of 叭owners equit柏y熬拜業(yè)主權(quán)益表愛stock dividen把d 敖佰股票股利辦stock dividen稗d to be issue扮d搬柏待發(fā)行股票股利斑stock option氨霸股票期權(quán)敖stock warrant壩s班吧認(rèn)股權(quán)八straight-line邦 method隘埃直線法strata層，級

28、耙style-affecte班d哎奧受式樣影響的暗subdivision邦半分支暗subscription柏壩預(yù)定阿subsidiary藹百子公司隘subsidiary le傲dger盎背輔助分類賬笆sum-of-the-ye皚ars-digits m芭ethod暗愛年數(shù)總和法皚sundry accrua半ls把按其他應(yīng)計(jì)費(fèi)用辦sundry item澳隘其他項(xiàng)目佰surpluses/def隘icits擺頒順差/逆差白susceptible佰邦易受影響的俺tax returns拔納稅申報單白t唉r按easury stock巴佰庫存股本笆temporal meth稗od皚半時間量度法板tempor

29、ary acc隘ounts安捌臨時性賬戶拌the gross pro懊fit method of吧 半白transaction隘搬交易，會計(jì)事項(xiàng)頒transferabili白ty of ownersh搬ip斑頒股權(quán)轉(zhuǎn)讓暗translation g哎ains and loss翱es八疤折算損益辦two-column ac鞍count頒罷兩欄式賬戶巴uncollectible芭 accounts exp板ense伴笆壞賬費(fèi)用（賬款）爸undistributed盎 earnings頒爸未分配收益暗Unit form Lim板ited Partners爸hip Act擺邦統(tǒng)一有限合伙法版units-o

30、f-prod頒uction method八俺產(chǎn)量法襖verification骯翱驗(yàn)證安voucher regis拔ter敗絆應(yīng)付憑單登記簿百voucher syste百m襖艾應(yīng)付憑單制背wage-bracket 翱table扳岸工資-稅級表warrant 使有理由跋weighted aver靶age奧瓣加權(quán)平均withhold預(yù)扣般without recou笆rse暗澳無追索權(quán) A部AAA 美國會計(jì)學(xué)會Abacus 算盤雜志abacus 算盤癌Abandonment 廢吧棄,報廢;委付絆abandonment v頒alue 廢棄價值八abatement 礙胺減免白隘沖銷捌ability to

31、se斑rvice debt 償債傲能力巴abnormal cost扮 異常成本礙abnormal spoi巴lage 異常損耗俺above par 超過票胺面價值岸above the lin奧e 線上項(xiàng)目耙absolute amou矮nt 絕對數(shù),絕對金額礙absolute endo傲rsement 絕對背書柏absolute inso凹lvency 絕對無力償付頒absolute prio辦rity 絕對優(yōu)先求償權(quán)辦absolute valu壩e 絕對值absorb 攤配,轉(zhuǎn)并版absorption ac耙count 攤配賬戶,轉(zhuǎn)并襖賬戶扮absorption co捌sting 攤配成本計(jì)算

32、法abstract 摘要表abuse 濫用職權(quán)耙abuse of tax 伴shelter 濫用避稅項(xiàng)頒目芭ACCA 特許公認(rèn)會計(jì)師公挨會板accelerated c隘ost recovery 巴system 加速成本收回藹制度熬accelerated d皚epreciation m伴ethod 加速折舊法,快埃速折舊法骯acceleration 澳clause 加速償付條款板,提前償付條款白acceptance 百拌承兌百按已承兌票據(jù)般氨驗(yàn)收叭acceptance bi把ll 承兌票據(jù)笆acceptance re澳gister 承兌票據(jù)登記敗簿啊acceptance sa跋mpling 驗(yàn)收

33、抽樣把a(bǔ)ccess time 存愛取時間白accommodation奧 融通按accommodation擺 bill 融通票據(jù)絆accommodation鞍 endorsement 爸融通背書背account 拔靶賬戶,會計(jì)科目懊藹賬簿,報表巴澳賬目,賬項(xiàng)跋礙記賬霸accountabilit鞍y 經(jīng)營責(zé)任,會計(jì)責(zé)任斑accountabilit鞍y unit 責(zé)任單位稗Accountancy 耙會計(jì)雜志艾accountancy 會背計(jì)啊accountant 會計(jì)俺員,會計(jì)師白accountant ge擺neral 會計(jì)主任,總會巴計(jì)把a(bǔ)ccounting in挨 charge 主管會計(jì)師骯acc

34、ountant,s 版legal liabili頒ty 會計(jì)師的法律責(zé)任柏accountant,s 白report 會計(jì)師報告霸accountant,s 鞍responsibilit艾y 會計(jì)師職責(zé)版account form 阿賬戶式,賬式拔accounting 礙芭會計(jì)藹哀會計(jì)學(xué)愛accounting as拌sumption 會計(jì)假定愛,會計(jì)假設(shè)辦accounting ba盎sis 會計(jì)基準(zhǔn),會計(jì)基本芭方法翱accounting ch扳anges 會計(jì)變更霸accounting co背ncept 會計(jì)概念拔accounting co柏ntrol 會計(jì)控制壩accounting co罷nven

35、tion 會計(jì)常規(guī)阿,會計(jì)慣例疤accounting co捌rporation 會計(jì)公俺司百accounting cy般cle 會計(jì)循環(huán)矮accounting da暗ta 會計(jì)數(shù)據(jù)扮accounting do伴ctrine 會計(jì)信條accounting do頒cument 會計(jì)憑證愛accounting el啊ements 會計(jì)要素霸accounting en疤tity 會計(jì)主體,會計(jì)個瓣體背accounting en八try 會計(jì)分錄頒accounting eq爸uation 會計(jì)等式巴accounting ev罷ent 會計(jì)事項(xiàng)爸accounting ex百posure 會計(jì)暴露,會俺計(jì)暴

36、露風(fēng)險扒accounting fi埃rm 會計(jì)事務(wù)所Accounting Ha挨ll of Fame 會計(jì)昂名人堂背accounting ha愛rmonization 會拔計(jì)協(xié)調(diào)化壩accounting id襖entity 會計(jì)恒等式跋accounting in把come 會計(jì)收益骯accounting in芭formation 會計(jì)信耙息胺accounting information sys埃tem 會計(jì)信息系統(tǒng)辦accounting in盎ternationaliz耙ation 會計(jì)國際化捌accounting jo罷urnals 會計(jì)雜志礙accounting legislation 會

37、計(jì)法澳規(guī)敖accounting ma靶nual 會計(jì)手冊邦accounting ob扳jective 會計(jì)目標(biāo)按accounting pe白riod 會計(jì)期愛accounting po般licies 會計(jì)政策稗accounting po白stulate 會計(jì)假設(shè)版accounting pr搬actice 會計(jì)實(shí)務(wù)岸accounting pr拌inciple 會計(jì)原則斑Accounting Pr阿inciple Board般 會計(jì)原則委員會半accounting pr案ocedures 會計(jì)程序八accounting pr瓣ofession 會計(jì)職業(yè)哎,會計(jì)專業(yè)爸accounting ra搬t(yī)e of return 敖會計(jì)收益率翱accounting re把cords 會計(jì)記錄,會計(jì)胺簿籍熬Accounting Re佰view 會計(jì)評論扮accounting ru阿les 會計(jì)規(guī)則背Accounting Se般ries Release 挨會計(jì)公告文件愛accounting se搬rvice 會計(jì)服務(wù)絆accounting so奧ftware 會計(jì)軟件澳accounting st拜andard 會計(jì)標(biāo)準(zhǔn),會熬計(jì)準(zhǔn)則俺account