會(huì)計(jì)專業(yè)英語詞匯大全

1、 HYPERLINK 會(huì)計(jì)專業(yè)英語詞詞匯Accountting ssystemm 會(huì)計(jì)系統(tǒng)統(tǒng)Americaan Acccountiing Asssociaation 美國(guó)會(huì)計(jì)協(xié)協(xié)會(huì)Americaan Insstitutte of CPAs 美國(guó)注冊(cè)會(huì)會(huì)計(jì)師協(xié)會(huì)Audit 審審計(jì)Balancee sheeet 資產(chǎn)負(fù)負(fù)債表Bookkeeepkingg 簿記Cash fllow prrospeccts 現(xiàn)金金流量預(yù)測(cè)Certifiicate in Innternaal Audditingg 內(nèi)部審計(jì)證書書Certifiicate in Maanagemment AAccounnting 管理會(huì)計(jì)證

2、證書Certifiicate Publiic Acccountaant注冊(cè)會(huì)會(huì)計(jì)師Cost acccountting 成成本會(huì)計(jì)Externaal useers 外部部使用者Financiial acccountting 財(cái)財(cái)務(wù)會(huì)計(jì)Financiial Acccountting SStandaards BBoard 財(cái)務(wù)會(huì)計(jì)準(zhǔn)準(zhǔn)則委員會(huì)Financiial foorecasst 財(cái)務(wù)預(yù)預(yù)測(cè)Generallly acccepteed acccountiing prrincipples 公公認(rèn)會(huì)計(jì)原則則Generall-purppose iinformmationn 通用目的的信息Governmm

3、ent AAccounnting Officce 政府會(huì)會(huì)計(jì)辦公室Income stateement 損益表Instituute off Inteernal Audittors 內(nèi)內(nèi)部審計(jì)師協(xié)協(xié)會(huì)Instituute off Manaagemennt Acccountaants 管管理會(huì)計(jì)師協(xié)協(xié)會(huì)Integriity 整合合性Internaal audditingg 內(nèi)部審計(jì)計(jì)Internaal conntrol struccture 內(nèi)部控制結(jié)結(jié)構(gòu)Internaal Revvenue Serviice 國(guó)內(nèi)內(nèi)收入署Internaal useers 內(nèi)部部使用者M(jìn)anagemment aacc

4、ounnting 管理會(huì)計(jì)Return of innvestmment 投投資回報(bào)Return on innvestmment 投投資報(bào)酬Securitties aand Exxchangge Commmissiion 證券券交易委員會(huì)會(huì)Statemeent off cashh floww 現(xiàn)金流量量表Statemeent off finaanciall posiition 財(cái)務(wù)狀況表表Tax acccountiing 稅務(wù)務(wù)會(huì)計(jì)Accountting eequatiion 會(huì)計(jì)計(jì)等式Articullationn 勾稽關(guān)系系A(chǔ)ssets 資產(chǎn)Businesss enttity 企企業(yè)個(gè)體Cap

5、itall stocck 股本Corporaation 公司Cost prrincipple 成本本原則Creditoor 債權(quán)人人Deflatiion 通貨貨緊縮Disclossure 批批露Expensees 費(fèi)用Financiial sttatemeent 財(cái)務(wù)務(wù)報(bào)表Financiial acctivitties 籌籌資活動(dòng)Going-cconcerrn asssumptiion 持續(xù)續(xù)經(jīng)營(yíng)假設(shè)Inflatiion 通貨貨膨漲Investiing acctivitties 投投資活動(dòng)Liabiliities 負(fù)債Negativve cassh floow 負(fù)現(xiàn)金金流量Operatiing

6、 acctivitties 經(jīng)經(jīng)營(yíng)活動(dòng)Ownerss equiity 所有有者權(quán)益Partnerrship 合伙企業(yè)Positivve cassh floow 正現(xiàn)金金流量Retaineed earrning 留存利潤(rùn)Revenuee 收入Sole prroprieetorshhip 獨(dú)資資企業(yè)Solvenccy 清償能能力Stable-dollaar asssumptiion 穩(wěn)定定貨幣假設(shè)Stockhoolderss 股東Stockhoolderss equuity 股股東權(quán)益Window dresssing 門門面粉飾Accountt 帳政治風(fēng)險(xiǎn) pooliticcal riisk再開票

7、中心 rre-invvoicinng cennter現(xiàn)代管理會(huì)計(jì)專專門方法 sppeciall methhods oof moddern mmanageement accouuntingg現(xiàn)代管理會(huì)會(huì)計(jì) moddern mmanageement accouuntingg提前與延期支付付 Leadds andd Lagss特許權(quán)使用管理理費(fèi) feees andd royaaltiess跨國(guó)資本成本的的計(jì)算thhe cosst of capittal foor forreign invesstmentts跨國(guó)運(yùn)轉(zhuǎn)資本會(huì)會(huì)計(jì) mmultinnationnal woorkingg capiital m

8、manageement跨國(guó)經(jīng)營(yíng)企業(yè)業(yè)業(yè)績(jī)?cè)u(píng)價(jià) multtinatiional perfoormancce evaaluatiion經(jīng)濟(jì)風(fēng)險(xiǎn)管理 managging eeconomiic expposuree交易風(fēng)險(xiǎn)管理 managging ttransaactionn expoosure換換算風(fēng)險(xiǎn)管理理 manaaging transslatioon expposuree 國(guó)際投資資決策會(huì)計(jì) foreiign prrojectt apprraisall國(guó)際存貨管理 interrnatioonal iinventtory mmanageement股股利轉(zhuǎn)移 ddivideend reemitta

9、ances公公司內(nèi)部貸款款 inteer-commpany loanss凍結(jié)資金轉(zhuǎn)移移 repaatriatting bblockeed funnds 凍結(jié)結(jié)資金保值 mainttaininng thee valuue of blockked fuunds調(diào)整整后的凈現(xiàn)值值 adjuusted net ppresennt vallue配比原原則 mattchingg 旅游、飲飲食服務(wù)企業(yè)業(yè)會(huì)計(jì) acccountting oof touurism and sservicce施工企業(yè)業(yè)會(huì)計(jì) acccountting oof connstrucction enterrprisees 民航運(yùn)運(yùn)輸企業(yè)會(huì)

10、計(jì)計(jì) accoountinng of civill aviaation transsportaation enterrprisees企業(yè)會(huì)計(jì)計(jì) busiiness accouuntingg 商品流通通企業(yè)會(huì)計(jì) accouuntingg of ccommerrcial enterrprisees權(quán)責(zé)發(fā)生生制原則 aaccruaal bassis農(nóng)業(yè)會(huì)會(huì)計(jì) acccountiing off agriicultuural eenterpprisess實(shí)現(xiàn)原則 rrealizzationn prinnciplee歷史成本原則 priinciplle of histooricall costt外商投資企

11、企業(yè)會(huì)計(jì) accouuntingg of eenterpprisess withh foreeign iinvesttment通通用報(bào)表 aall-puurposee finaanciall stattementts 鐵路運(yùn)運(yùn)輸企業(yè)會(huì)計(jì)計(jì) accoountinng of rail way ttranspportattion eenterpprisess所有者權(quán)益益 owneers eqquity實(shí)實(shí)質(zhì)量于形式式 subsstancee over forrm修正性慣慣例 priinciplle of excepptionss信息系統(tǒng)論論 infoormatiion syystem persppe

12、ctivve相關(guān)性原原則 rellevancce 微觀會(huì)會(huì)計(jì) miccro-acccountting 客客觀性原則 objecctivitty 可比性性原則 coomparaabilitty謹(jǐn)慎性原原則 pruudencee金融企業(yè)會(huì)會(huì)計(jì) acccountiing off finaanciall insttitutiions 交交通運(yùn)輸企業(yè)會(huì)計(jì)計(jì) accoountinng of commuunicattion aand trranspoortatiion ennterprrises建建設(shè)單位會(huì)計(jì)計(jì) aaccounnting of coonstruuctionn unitts 記賬本位幣 rre

13、cordding ccurrenncy計(jì)量屬性 meeasureement attriibutess 及時(shí)性原原則 timmelineess貨幣計(jì)計(jì)量 monnetaryy meassuremeent 會(huì)計(jì)計(jì)準(zhǔn)則 acccountting staandardds會(huì)計(jì)主體體 accoountinng enttity會(huì)計(jì)計(jì)職業(yè)道德 accouuntingg proffessioonal eethicss會(huì)計(jì)職能 ffunctiions oof acccountiing會(huì)計(jì)預(yù)測(cè)aaccounnting foreccastinng會(huì)計(jì)要素 accouuntingg elemments會(huì)計(jì)研究 accc

14、ountting rresearrch會(huì)計(jì)學(xué)學(xué)科體系 aaccounnting sciennce syystem會(huì)計(jì)學(xué) acccounting會(huì)計(jì)計(jì)信息 acccountting iinformmationn 會(huì)計(jì)任務(wù) taargetss of aaccounnting activvitiess會(huì)計(jì)人員 acccountting ppersonnnel會(huì)計(jì)計(jì)確認(rèn) acccountting rrecognnitionn會(huì)計(jì)目標(biāo) acccountting oobjecttive 會(huì)計(jì)理論結(jié)構(gòu)theooreticcal sttructuure off accoountinng會(huì)計(jì)理論 acccoun

15、tting ttheoryy會(huì)計(jì)控制 aaccounnting contrrol 會(huì)計(jì)計(jì)決策 acccountting ddecisiion maaking會(huì)會(huì)計(jì)監(jiān)督 aaccounnting superrvisioon 會(huì)計(jì)假假設(shè) acccountiing asssumpttion會(huì)計(jì)計(jì)記錄 acccountting rrecordds會(huì)計(jì)計(jì)量量 accoountinng meaasuremment 會(huì)會(huì)計(jì)機(jī)構(gòu) aaccounnting deparrtmentt會(huì)計(jì)環(huán)境 acccountting eenviroonment;會(huì)計(jì)核算 fiinanciial acccountting 會(huì)會(huì)計(jì)管

16、理體制制 systtem off accoountinng admministtratioon會(huì)計(jì)分期期 accoountinng perriods會(huì)會(huì)計(jì)對(duì)象 aaccounnting objecct 會(huì)計(jì)等等式 acccountiing eqquatioon會(huì)計(jì)本質(zhì)質(zhì) natuure off accoountinng會(huì)計(jì)報(bào)表表 accoountinng staatemennts宏觀會(huì)會(huì)計(jì) maccro-acccountiing會(huì)計(jì) acccountiing匯總報(bào)報(bào)表 commbinattion sstatemments劃分資本性支出出與收益性支支出原則 distiinguisshmentt

17、betwween ccapitaal exppenditture aand reevenuee expeendituure 合并并報(bào)表 coonsoliidatedd finaanciall stattementts管理活動(dòng)動(dòng)論 mannagemeent acctivitties pperspeectivee管理會(huì)計(jì) mmanagementt accoountinng 管理工工具論 maanagemment ttool pperspeectivee 股份制企企業(yè)會(huì)計(jì) aaccounnting of sttock ccompannies公認(rèn)認(rèn)會(huì)計(jì)原則 ggeneraally aacceptted

18、 acccountting pprinciiple, GAAP公共會(huì)計(jì) puublic accouuntingg工業(yè)會(huì)計(jì) aaccounnting of inndustrrial eenterpprisess個(gè)別報(bào)表 iindiviidual statemeents高新新技術(shù)企業(yè)會(huì)會(huì)計(jì) accoountinng of high technnologyy enteerprisses負(fù)債 liaabilitty費(fèi)用 expeense反饋饋價(jià)值 feeedbacck vallue對(duì)外經(jīng)經(jīng)濟(jì)合作企業(yè)業(yè)會(huì)計(jì) acccountting oof forreign econoomic ccooperratio

19、nn enteer priises對(duì)外外報(bào)表 exxternaal staatemennts 對(duì)內(nèi)內(nèi)報(bào)表 innternaal staatemennts一致性性原則 coonsisttency 藝術(shù)論 arrt perrspecttive房地地產(chǎn)開發(fā)企業(yè)業(yè)會(huì)計(jì) acccountting oof reaal esttate eenterpprisess郵電通信企企業(yè)會(huì)計(jì) acccountiing off postt and teleccommunnicatiion ennterprrises預(yù)測(cè)價(jià)值 foorecasst vallue 真實(shí)實(shí)與公允 ttrue aand faair viiew

20、持續(xù)續(xù)經(jīng)營(yíng) gooing cconcerrn成本報(bào)表表 cosst staatemennt 財(cái)務(wù)會(huì)會(huì)計(jì)原則 ffinanccial aaccounnting princcipless 財(cái)務(wù)會(huì)計(jì)計(jì)概念框架 finanncial accouuntingg concceptuaal fraameworrk財(cái)務(wù)會(huì)計(jì)計(jì) finaanciall accoountinng政府及非非營(yíng)利組織會(huì)會(huì)計(jì) goverrnmenttal annd nonn-proffit orrganizzationn accoountinng重要性原則 mmateriialityy專用報(bào)表 sspeciaal purppose ff

21、inanccial sstatemments資資產(chǎn) asssets資金金 fundds 資金運(yùn)運(yùn)動(dòng) funnds moovemennt財(cái)務(wù)報(bào)告告 finaanciall repoort 財(cái)務(wù)務(wù)報(bào)表要素 elemeents oof finnanciaal staatemennts 財(cái)務(wù)務(wù)報(bào)表 fiinanciial sttatemeents幣值穩(wěn)定假設(shè) consttant-ddollarr assuumptioon保險(xiǎn)企業(yè)業(yè)會(huì)計(jì) acccountting oof insuraance ccompannies收入入的確認(rèn) rrecognnitionn of rrevenuue公司債券券發(fā)行價(jià)格 c

22、orpoorate bond issuiing prrice固定定資產(chǎn)折舊 depreeciatiion off fixeed asssets|可轉(zhuǎn)換債券券 convvertibble boonds加速折舊法 aacceleeratedd deprreciattion mmethodds公司債券利率 interrest rrate oon debbenturre 應(yīng)收賬賬款出借 asssignmeent off accoounts receiivablee無擔(dān)保債券券 debeenturee bondds 后進(jìn)先先出法 laast-inn, firrst-ouut, LIIFO應(yīng)付票票據(jù)貼現(xiàn)

23、ddiscouunt onn notees payyable 先進(jìn)先出去去 firsst-in, firsst-outt縮寫FIFOO在發(fā)建工程程 consstructtions in prrocesss 固定資產(chǎn)產(chǎn)更換與改良良 imprrovemeents aand reeplaceementss of ffixed assetts實(shí)地盤存存制 perriodicc inveentoryy systtem 收益益總括觀點(diǎn) all-iinclussive cconceppt of incomme可變現(xiàn)凈凈值法 neet reaalizabble vaalue固定資產(chǎn)擴(kuò)建 addittions

24、of fiixed aassetss應(yīng)收賬款出出售 salle or factooring of acccountts recceivabble或有負(fù)負(fù)債 conntingeent liiabiliity銷貨退退回與折讓 saless retuurns aand alllowannces零售售價(jià)格法 rretaill methhod現(xiàn)金折扣 caash diiscounnt 公司債債券 bonnds paayablee銷售法 saale meethod應(yīng)應(yīng)付票據(jù) nnotes payabble認(rèn)股權(quán)權(quán) stocck rigghts 固固定資產(chǎn)修理理 repaairs aand maainten

25、nance of fiixed aassetss|有擔(dān)保債券券 morttgage bondss銷售費(fèi)用 ssellinng exppensess 應(yīng)付股利利 diviidendss payaable 應(yīng)應(yīng)收票據(jù) nnotes receiivablee 無形資產(chǎn)產(chǎn) intaangiblle asssets收款款法 colllectiion meethod所所得稅 inncome tax流動(dòng)動(dòng)負(fù)債 cuurrentt liabbilitiies 生產(chǎn)產(chǎn)法 prooductiion meethod廢棄和生置法 retirrementt and replaacemennt metthod盤存存法 i

26、nvventorry metthod 流動(dòng)資產(chǎn) ccurrennt asssets購貨貨折扣 puurchasses diiscounnts; 商譽(yù) gooodwilll應(yīng)收賬款 aaccounnts reeceivaable 投投資收益 iinvesttment incomme營(yíng)業(yè)利潤(rùn)潤(rùn) operratingg incoome股本 capiital sstock 公司債券償償還 reddemptiion off bondds壞賬 bad debtss固定資產(chǎn)重重估價(jià) reevaluaationss of ffixed assetts銀行存款款 cashh in bbank固定定資產(chǎn) fiix

27、ed aassetss利益分配 pprofitt disttributtion應(yīng)計(jì)計(jì)費(fèi)用 acccruedd expeense商標(biāo)標(biāo)權(quán) traademarrks annd traade naames 凈利潤(rùn) nett incoome 應(yīng)付付利潤(rùn) prrofit payabble收益?zhèn)?inncome bondss利息資本化化 capiitalizzationn of iintereests預(yù)付付賬款 addvancee to ssuppliier其他應(yīng)應(yīng)收款 otther rreceivvabless 現(xiàn)金 cassh公司債券券發(fā)行 coorporaate boond flloatattio

28、n應(yīng)付工資 waages ppayablle實(shí)收資本本 paidd-in ccapitaal 盈余公公積 surrplus reserrves股利 diviidend應(yīng)應(yīng)交稅金 ttaxes payabble負(fù)商譽(yù)譽(yù) negaative goodwwill 費(fèi)費(fèi)用的確認(rèn) recoggnitioon of expennse短期投投資 temmporarry invvestmeent短期借借款 shoort-teerm looans 遞遞延資產(chǎn) ddeferrred chhargess 當(dāng)期經(jīng)營(yíng)營(yíng)觀點(diǎn) cuurrentt operratingg conccept oof inccome存貨銷售的影

29、響響 effeects oof invventorry errrors折舊方法 deepreciiationn methhod折舊率率 deprreciattion rrate支出出 paymment直線線法 strraightt-linee職工福利基基金 wellfare fund專專利權(quán) paatentss住房基金 hhousinng funnd重置成本本法 repplacemment ccostinng專有技術(shù) knnow-hoow專營(yíng)權(quán) frranchiises資本公積 caapitall reseerves資資產(chǎn)負(fù)債表 balannce shheet自然資源 naaturall re

30、soourcess存貨 invventorry償債基金金 sinkking ffund 長(zhǎng)長(zhǎng)期應(yīng)付款 long-term payabbles 長(zhǎng)長(zhǎng)期投資 llong-tterm iinvesttmentss長(zhǎng)期借款 llong-tterm lloans長(zhǎng)長(zhǎng)期負(fù)債 llong-tterm lliabillity oof lonng-terrm debbt財(cái)務(wù)費(fèi)用用 finaancingg expeenses撥撥定留存收益益 apprropriaated rretainned eaarninggs 標(biāo)準(zhǔn)成成本法 sttandarrd cossting變變動(dòng)成本法 variaable ccostin

31、ng版權(quán) copyyrightts匯總原始始憑證 cuumulattive ssourcee docuument匯總記賬憑證核核算形式 bbookkeeepingg procceduree usinng summmary vouchhers工作底稿 woorkingg papeer 復(fù)式記記賬憑證 mmultipple acccountt titlles vooucherr復(fù)式記賬法法 Doubble enntry bbookkeeepingg復(fù)合分錄 ccompouund enntry劃線更正法法 corrrectioon by drawiing a straiight lling匯總總原始

32、憑證 cumullativee sourrce doocumennt會(huì)計(jì)憑證 acccountting ddocumeent 會(huì)計(jì)科目表表 charrt of accouunts會(huì)計(jì)計(jì)科目 acccountt titlle紅字更正正法 corrrectiion byy usinng redd ink 會(huì)計(jì)核算形形式 boookkeepping pproceddures過過賬 possting 會(huì)計(jì)分錄 aaccounnting entryy 會(huì)計(jì)循環(huán) aaccounnting cyclee會(huì)計(jì)賬簿 BBook oof acccountss活頁式賬簿簿 loosse-leaaf boook 集合

33、分分配賬戶 ccleariing acccountts 計(jì)價(jià)對(duì)對(duì)比賬戶 mmatchiing acccountts記賬方法法 bookkkeepiing meethodss記賬規(guī)則 rrecordding rrules記記賬憑證 vvoucheer記賬憑證證核算形式 Bookkkeepinng proocedurre usiing vooucherrs記賬憑證證匯總表核算算形式 boookkeeeping proceedure usingg cateegorizzed acccountt summmary簡(jiǎn)單分錄 ssimplee entrry結(jié)算賬戶戶 setttlemennt acccou

34、ntss 結(jié)賬 cloosing accouunt結(jié)賬分錄 cllosingg entrry借貸記賬賬法 debbit-crredit bookkkeepinng局部清查查 parttial ccheck卡卡片式賬簿 card book跨跨期攤提賬戶戶 inteer-perriod aallocaation accouunts累計(jì)計(jì)憑證 muultiplle-reccord ddocumeent聯(lián)合賬簿 coompounnd boook 明細(xì)分類賬賬簿 subbsidiaary leedger明明細(xì)分類賬戶戶 subssidiarry acccount盤盤存賬存 iinventtory aac

35、counnts 平行行登記 paaralleel reccordinng 全面清清查 commpletee checck 日記總總賬 commbinedd jourrnal aand leedger日記總賬核算形形式 boookkeepping pproceddure uusing summaarizedd jourrnal三式式記賬法 ttriplee-entrry boookkeepping實(shí)賬戶 reaal acccountss 試算表 trrial bbalancce 試算平平衡 triial baalanciing 收付付記賬法 rreceippts-paaymentt bookkk

36、eepiing收款憑憑證 recceipt vouchher損益表表賬戶 inncome stateement accouunts通用用記賬憑證 generral puurposee vouccher通用用日記賬核算算形式 boookkeeeping proceedure usingg geneeral jjournaal 外來原原始憑證 ssourcee docuumentnbspffrom ooutsidde現(xiàn)金日記記賬 cassh jouurnal虛虛賬戶 noominall accoounts序序時(shí)賬簿 bbook oof chrronoloogicall entrry 一次憑憑證 sinngle-rrecordd docuument銀行存款日記賬賬 depoosit jjournaal永續(xù)盤存存制 perrpetuaal invventorry sysstem原始始憑證 soource documment暫記賬戶 suuspensse acccountss增減記賬法法 incrrease-decreease bbookkeeepingg債權(quán)結(jié)算賬賬戶 acccountss for settl