會計專業(yè)英語詞匯匯編

1、 HYPERLINK / 會計專業(yè)英語詞匯Accounting system 會計系統(tǒng)American Accounting Association 美國會計協(xié)會American Institute of CPAs 美國注冊會計師協(xié)會Audit 審計Balance sheet 資產負債表Bookkeepking 簿記Cash flow prospects 現(xiàn)金流量預測Certificate in Internal Auditing 內部審計證書Certificate in Management Accounting 治理會計證書Certificate Public Accountant注冊會計

2、師Cost accounting 成本會計External users 外部使用者Financial accounting 財務會計Financial Accounting Standards Board 財務會計準則委員會Financial forecast 財務預測Generally accepted accounting principles 公認會計原則General-purpose information 通用目的信息Government Accounting Office 政府會計辦公室Income statement 損益表Institute of Internal Audito

3、rs 內部審計師協(xié)會Institute of Management Accountants 治理會計師協(xié)會Integrity 整合性Internal auditing 內部審計Internal control structure 內部操縱結構Internal Revenue Service 國內收入署Internal users 內部使用者Management accounting 治理會計Return of investment 投資回報Return on investment 投資酬勞Securities and Exchange Commission 證券交易委員會Statement o

4、f cash flow 現(xiàn)金流量表Statement of financial position 財務狀況表Tax accounting 稅務會計Accounting equation 會計等式Articulation 勾稽關系Assets 資產Business entity 企業(yè)個體Capital stock 股本Corporation 公司Cost principle 成本原則Creditor 債權人Deflation 通貨緊縮Disclosure 批露Expenses 費用Financial statement 財務報表Financial activities 籌資活動Going-con

5、cern assumption 持續(xù)經(jīng)營假設Inflation 通貨膨漲Investing activities 投資活動Liabilities 負債Negative cash flow 負現(xiàn)金流量Operating activities 經(jīng)營活動Owners equity 所有者權益Partnership 合伙企業(yè)Positive cash flow 正現(xiàn)金流量Retained earning 留存利潤Revenue 收入Sole proprietorship 獨資企業(yè)Solvency 清償能力Stable-dollar assumption 穩(wěn)定貨幣假設Stockholders 股東Sto

6、ckholders equity 股東權益Window dressing 門面粉飾Account 帳政治風險 political risk再開票中心 re-invoicing center現(xiàn)代治理會計專門方法 special methods of modern management accounting現(xiàn)代治理會計 modern management accounting提早與延期支付 Leads and Lags特許權使用治理費 fees and royalties跨國資本成本的計算the cost of capital for foreign investments跨國運轉資本會計 mul

7、tinational working capital management跨國經(jīng)營企業(yè)業(yè)績評價 multinational performance evaluation經(jīng)濟風險治理 managing economic exposure交易風險治理 managing transaction exposure換算風險治理 managing translation exposure 國際投資決策會計 foreign project appraisal國際存貨治理 international inventory management股利轉移 dividend remittances公司內部貸款 int

8、er-company loans凍結資金轉移 repatriating blocked funds 凍結資金保值 maintaining the value of blocked funds調整后的凈現(xiàn)值 adjusted net present value配比原則 matching 旅游、飲食服務企業(yè)會計 accounting of tourism and service施工企業(yè)會計 accounting of construction enterprises 民航運輸企業(yè)會計 accounting of civil aviation transportation enterprises企業(yè)

9、會計 business accounting 商品流通企業(yè)會計 accounting of commercial enterprises權責發(fā)生制原則 accrual basis農業(yè)會計 accounting of agricultural enterprises實現(xiàn)原則 realization principle歷史成本原則 principle of historical cost外商投資企業(yè)會計 accounting of enterprises with foreign investment通用報表 all-purpose financial statements 鐵路運輸企業(yè)會計 ac

10、counting of rail way transportation enterprises所有者權益 owners equity實質量于形式 substance over form修正性慣例 principle of exceptions信息系統(tǒng)論 information system perspective相關性原則 relevance 微觀會計 micro-accounting 客觀性原則 objectivity 可比性原則 comparability慎重性原則 prudence金融企業(yè)會計 accounting of financial institutions 交通運輸企業(yè)會計 a

11、ccounting of communication and transportation enterprises建設單位會計 accounting of construction units 記賬本位幣 recording currency計量屬性 measurement attributes 及時性原則 timeliness貨幣計量 monetary measurement 會計準則 accounting standards會計主體 accounting entity會計職業(yè)道德 accounting professional ethics會計職能 functions of account

12、ing會計預測accounting forecasting會計要素 accounting elements會計研究 accounting research會計學科體系 accounting science system會計學 accounting會計信息 accounting information 會計任務 targets of accounting activities會計人員 accounting personnel會計確認 accounting recognition會計目標 accounting objective 會計理論結構theoretical structure of acc

13、ounting會計理論 accounting theory會計操縱 accounting control 會計決策 accounting decision making會計監(jiān)督 accounting supervision 會計假設 accounting assumption會計記錄 accounting records會計計量 accounting measurement 會計機構 accounting department會計環(huán)境 accounting environment;會計核算 financial accounting 會計治理體制 system of accounting adm

14、inistration會計分期 accounting periods會計對象 accounting object 會計等式 accounting equation會計本質 nature of accounting會計報表 accounting statements宏觀會計 macro-accounting會計 accounting匯總報表 combination statements劃分資本性支出與收益性支出原則 distinguishment between capital expenditure and revenue expenditure 合并報表 consolidated finan

15、cial statements治理活動論 management activities perspective治理會計 management accounting 治理工具論 management tool perspective 股份制企業(yè)會計 accounting of stock companies公認會計原則 generally accepted accounting principle, GAAP公共會計 public accounting工業(yè)會計 accounting of industrial enterprises個不報表 individual statements高新技術企業(yè)會

16、計 accounting of high technology enterprises負債 liability費用 expense反饋價值 feedback value對外經(jīng)濟合作企業(yè)會計 accounting of foreign economic cooperation enter prises對外報表 external statements 對內報表 internal statements一致性原則 consistency 藝術論 art perspective房地產開發(fā)企業(yè)會計 accounting of real estate enterprises郵電通信企業(yè)會計 accounti

17、ng of post and telecommunication enterprises預測價值 forecast value 真實與公允 true and fair view 持續(xù)經(jīng)營 going concern成本報表 cost statement 財務會計原則 financial accounting principles 財務會計概念框架 financial accounting conceptual framework財務會計 financial accounting政府及非營利組織會計 governmental and non-profit organization account

18、ing重要性原則 materiality專用報表 special purpose financial statements資產 assets資金 funds 資金運動 funds movement財務報告 financial report 財務報表要素 elements of financial statements 財務報表 financial statements幣值穩(wěn)定假設 constant-dollar assumption保險企業(yè)會計 accounting of insurance companies收入的確認 recognition of revenue公司債券發(fā)行價格 corpo

19、rate bond issuing price固定資產折舊 depreciation of fixed assets|可轉換債券 convertible bonds加速折舊法 accelerated depreciation methods公司債券利率 interest rate on debenture 應收賬款出借 assignment of accounts receivable無擔保債券 debenture bonds 后進先出法 last-in, first-out, LIFO應付票據(jù)貼現(xiàn) discount on notes payable 先進先出去 first-in, first

20、-out縮寫FIFO在發(fā)建工程 constructions in process 固定資產更換與改良 improvements and replacements of fixed assets實地盤存制 periodic inventory system 收益總括觀點 all-inclusive concept of income可變現(xiàn)凈值法 net realizable value固定資產擴建 additions of fixed assets應收賬款出售 sale or factoring of accounts receivable或有負債 contingent liability銷貨退

21、回與折讓 sales returns and allowances零售價格法 retail method現(xiàn)金折扣 cash discount 公司債券 bonds payable銷售法 sale method應付票據(jù) notes payable認股權 stock rights 固定資產修理 repairs and maintenance of fixed assets|有擔保債券 mortgage bonds銷售費用 selling expenses 應付股利 dividends payable 應收票據(jù) notes receivable 無形資產 intangible assets收款法 c

22、ollection method所得稅 income tax流淌負債 current liabilities 生產法 production method廢棄和生置法 retirement and replacement method盤存法 inventory method 流淌資產 current assets購貨折扣 purchases discounts; 商譽 goodwill應收賬款 accounts receivable 投資收益 investment income營業(yè)利潤 operating income股本 capital stock 公司債券償還 redemption of b

23、onds壞賬 bad debts固定資產重估價 revaluations of fixed assets銀行存款 cash in bank固定資產 fixed assets利益分配 profit distribution應計費用 accrued expense商標權 trademarks and trade names 凈利潤 net income 應付利潤 profit payable收益?zhèn)?income bonds利息資本化 capitalization of interests預付賬款 advance to supplier其他應收款 other receivables 現(xiàn)金 cash

24、公司債券發(fā)行 corporate bond floatation應付工資 wages payable實收資本 paid-in capital 盈余公積 surplus reserves股利 dividend應交稅金 taxes payable負商譽 negative goodwill 費用的確認 recognition of expense短期投資 temporary investment短期借款 short-term loans 遞延資產 deferred charges 當期經(jīng)營觀點 current operating concept of income存貨銷售的阻礙 effects of

25、 inventory errors折舊方法 depreciation method折舊率 depreciation rate支出 payment直線法 straight-line職工福利基金 welfare fund專利權 patents住房基金 housing fund重置成本法 replacement costing專有技術 know-how專營權 franchises資本公積 capital reserves資產負債表 balance sheet自然資源 natural resources存貨 inventory償債基金 sinking fund 長期應付款 long-term paya

26、bles 長期投資 long-term investments長期借款 long-term loans長期負債 long-term liability of long-term debt財務費用 financing expenses撥定留存收益 appropriated retained earnings 標準成本法 standard costing變動成本法 variable costing版權 copyrights匯總原始憑證 cumulative source document匯總記賬憑證核算形式 bookkeeping procedure using summary vouchers工

27、作底稿 working paper 復式記賬憑證 multiple account titles voucher復式記賬法 Double entry bookkeeping復合分錄 compound entry劃線更正法 correction by drawing a straight ling匯總原始憑證 cumulative source document會計憑證 accounting document 會計科目表 chart of accounts會計科目 account title紅字更正法 correction by using red ink 會計核算形式 bookkeeping

28、procedures過賬 posting 會計分錄 accounting entry 會計循環(huán) accounting cycle會計賬簿 Book of accounts活頁式賬簿 loose-leaf book 集合分配賬戶 clearing accounts 計價對比賬戶 matching accounts記賬方法 bookkeeping methods記賬規(guī)則 recording rules記賬憑證 voucher記賬憑證核算形式 Bookkeeping procedure using vouchers記賬憑證匯總表核算形式 bookkeeping procedure using cat

29、egorized account summary簡單分錄 simple entry結算賬戶 settlement accounts 結賬 closing account結賬分錄 closing entry借貸記賬法 debit-credit bookkeeping局部清查 partial check卡片式賬簿 card book跨期攤提賬戶 inter-period allocation accounts累計憑證 multiple-record document聯(lián)合賬簿 compound book 明細分類賬簿 subsidiary ledger明細分類賬戶 subsidiary accoun

30、t盤存賬存 inventory accounts 平行登記 parallel recording 全面清查 complete check 日記總賬 combined journal and ledger日記總賬核算形式 bookkeeping procedure using summarized journal三式記賬法 triple-entry bookkeeping實賬戶 real accounts 試算表 trial balance 試算平衡 trial balancing 收付記賬法 receipts-payment bookkeeping收款憑證 receipt voucher損益表

31、賬戶 income statement accounts通用記賬憑證 general purpose voucher通用日記賬核算形式 bookkeeping procedure using general journal 外來原始憑證 source documentnbspfrom outside現(xiàn)金日記賬 cash journal虛賬戶 nominal accounts序時賬簿 book of chronological entry 一次憑證 single-record document銀行存款日記賬 deposit journal永續(xù)盤存制 perpetual inventory system原始憑證 source document暫記賬戶 suspense accounts增減記賬法 increase-decrease bookkeeping債權結算賬戶 accounts for settlement o