財會英語詞匯

expense支出fairmarketvalue公平市價fifo先進(jìn)先出法fixedassets固定資產(chǎn)fobprice離岸價格footnotes表下注釋foreignexchange外匯franchise特許權(quán)freight-in進(jìn)貨運費freight-out銷貨運費generaljournal普通日記帳generalledger總分類帳grossbookvalue帳面總值grossprofit毛利,總利潤hedge套期交易incomestatement損益表incrementalcost增值成本installment分期付款instrument證券，票據(jù)intangibleassets無形資產(chǎn)interest利息inventory存貨invoice發(fā)票issuedcapitalstock已發(fā)行股本journalentry日記帳,分錄liability負(fù)債lifo后進(jìn)先出法long-termdebt長期負(fù)債lowerofcostormarket成本市價孰低法lumpsum一次性付款marketvalue市場價值markup漲價mortgage抵押；債權(quán)netassets凈資產(chǎn)obsoleteinventory作廢存貨partnership合伙企業(yè)parvalue面值patent專利權(quán)payroll工資；工資單pensionfund養(yǎng)老金基金pensionplan養(yǎng)老金計劃physicalinventory實地盤存pledgedasset抵押資產(chǎn)posting過帳p,p&e固定資產(chǎn)preferenceshares優(yōu)先股preferredstock優(yōu)先股premium溢價presentvalue現(xiàn)值principal本金refinance再籌資refund退還；再籌資retainedearning留存收益revenue收入salvagevalue殘值security證券，擔(dān)保品segment分部servicelife使用年限stockholdersequity股東權(quán)益stockdiscount股票折價straightlinemethod直線法subsidiaryledger明細(xì)分類帳sum-of-the-years-digitsmethod年數(shù)總和法tangibleassets有形資產(chǎn)vouchercheck憑單支票withholding預(yù)扣worksheet工作底稿writedown減記writeoff轉(zhuǎn)銷，注銷year-end-adjustment年終調(diào)整accelerateddepreciationmethod計算折舊時，初期所提的折舊大于后期各年。加速折舊法主要包括余額遞減折舊法decliningbalancedepreciation，雙倍余額遞減折舊法doubledecliningbalancedepreciation，年限總額折舊法sumoftheyears'depreciationaccount科目，帳戶accountformat帳戶式accountpayable應(yīng)付帳款accountreceivable應(yīng)收帳款accountingcycle會計循環(huán)，指按順序進(jìn)行記錄，歸類，匯總和編表的全過程。在連續(xù)的會計期間周而復(fù)始的循環(huán)進(jìn)行accountingequation會計等式：資產(chǎn)=負(fù)債+業(yè)主權(quán)益accountsreceivableturnover應(yīng)收帳款周轉(zhuǎn)率：一個時期的賒銷凈額/應(yīng)收帳款平均余額accrualbasisaccounting應(yīng)記制，債權(quán)發(fā)生制：以應(yīng)收應(yīng)付為計算基礎(chǔ)，以確定本期收益與費用的一種方式。凡應(yīng)屬本期的收益于費用，不論其款項是否以收付，均作為本期收益和費用處理。accrueddividend應(yīng)計股利accruedexpense應(yīng)記費用：指本期已經(jīng)發(fā)生而尚未支付的各項費用。accruedrevenue應(yīng)記收入accumulateddepreciation累計折舊acid-testratio酸性試驗比率，企業(yè)速動資產(chǎn)與流動負(fù)債的比率，又稱quickratioacquisitioncost購置成本adjustedtrialbalance調(diào)整后試算表，指已作調(diào)整分錄但尚未作結(jié)賬分錄的試算表。adjustingentry調(diào)整分錄：在會計期末所做的分錄，將會計期內(nèi)因某些原因而未曾記錄或未適當(dāng)記錄的會計事項予以記錄入帳。adverse應(yīng)收帳款的帳齡分類agingofaccountsreceivable應(yīng)收帳款的帳齡allocable應(yīng)分配的allowanceforbaddebts備抵壞帳allowancefordepreciation備抵折舊allowancefordoubtfulaccounts呆帳備抵allowanceforuncollectibleaccounts呆帳備抵allowancemethod備抵法：用備抵帳戶作為各項資產(chǎn)帳戶的抵銷帳戶，以使交易的費用與收入相互配合的方法。amortization攤銷,清償annuitydue期初年金annuitymethod年金法appraisalmethod估價法asset資產(chǎn)baddebt壞帳baddebtexpense壞帳費用：將壞帳傳人費用帳戶，沖銷應(yīng)收帳款balancesheet資產(chǎn)負(fù)債表bankdiscount銀行貼現(xiàn)折價bankreconciliation銀行往來調(diào)節(jié)：企業(yè)自身的存款帳戶余額和銀行對帳單的余額不符時，應(yīng)對未達(dá)帳進(jìn)行調(diào)節(jié)。bankstatement銀行對帳單，銀行每月寄給活期存款客戶的對帳單，列明存款兌現(xiàn)支票和服務(wù)費用。barter易貨交易benchmarking基準(zhǔn)，用于比較分析的基期經(jīng)濟(jì)資料boardofdirectors董事會bond證券bondspayable應(yīng)付債券，發(fā)行債券公司的一個負(fù)債帳戶。bookvalue帳面價值bookkeeping簿記budget預(yù)算，政府或企業(yè)用于控制未來經(jīng)濟(jì)活動的財務(wù)計劃。callablebonds可贖回債券，可以提前償還的債券又稱可贖回債券。redeemablebondscapital資金，資本，資方。capitalexpenditure資本支出，指購買固定資產(chǎn)的支出，或為了一項業(yè)務(wù)長遠(yuǎn)利益的支出。資本支出在當(dāng)期應(yīng)稅所得中，一般不能扣除。但機(jī)器設(shè)備等價款，可以列支折舊。capitallease資本租賃，稅款。又稱籌資租賃financinglease.租賃的兩種形式之一，另一種是經(jīng)營租賃operatinglease.資本租賃是，承租人在借到資金的同時，又獲得一項需要攤銷的資產(chǎn)。由承租人負(fù)擔(dān)維修，租金，保險費和capitalpaidin繳入資本capitalstock股本capitalize資本化。carryback抵前carryforward遞延,結(jié)轉(zhuǎn)cashbasisaccounting現(xiàn)收現(xiàn)付制會計，在會計核算中，以款項的實際收付為計算標(biāo)準(zhǔn)，以確定本期收益和費用的方法。這種方法不能正確反應(yīng)各期損益，顧只適用于非營利單位。cashdisbursementsjournal現(xiàn)金支出簿。cashequivalents現(xiàn)金等價物cashflow現(xiàn)金流量表cashinhand庫存現(xiàn)金cashreceiptsjournal現(xiàn)金收入日記帳chartofaccounts會計科目表classifiedbalancesheet分類資產(chǎn)負(fù)債表，按類別編制的資產(chǎn)負(fù)債表，將資產(chǎn)和負(fù)債按用途和來源劃分為小類，對以清楚地表明資產(chǎn)與負(fù)債項目的典體構(gòu)成情況。closingentries結(jié)帳分錄，將收入和費用帳戶結(jié)轉(zhuǎn)于損益帳戶的分錄。closingtheaccounts結(jié)帳collateral抵押品common-sizestatement統(tǒng)一度量式財務(wù)報表，只有百分比而無金額的報表，將財務(wù)報表中的總數(shù)作為100%，并將各項目分別換算為百分比，以分析不同項目的變化和差異。commonstock普通股compoundinterest復(fù)利comprehensiveincome綜合收入conservatism穩(wěn)健主義，對會計事項的處理持穩(wěn)健態(tài)度，不預(yù)計收益但預(yù)計損失，對資產(chǎn)估價要低，對負(fù)債的計算要高。如果沒有確定的把握，在報表中所列的事項應(yīng)使本期收益少計。consistencyprinciple一致性，指各個會計時期會計方法保持一致，以便于不同時期的財務(wù)報表進(jìn)行比較。consolidatedstatements匯總報表，包括子公司在內(nèi)的母公司的財務(wù)報表。contingentliability或有負(fù)債contraaccount抵消帳戶，用于抵減另一帳戶余額而設(shè)置的帳戶。例累積折舊是固定資產(chǎn)的抵消帳戶。contractinterestrate約定利率contributedcapital繳入資本controlaccount控制帳戶，總分類帳中的一個帳戶，用于統(tǒng)馭幾個輔助帳戶的總額。輔助帳戶的增減也反應(yīng)在此帳戶總額上。controlling（majority）interest控制股權(quán)權(quán)益。convertiblebond可轉(zhuǎn)換債券convertiblepreferredstock可轉(zhuǎn)換優(yōu)先股copyright版權(quán)costofcapital資本成本，指企業(yè)所支付的債務(wù)利息和股等，它是決定資本預(yù)算的重要因素。costofgoodssold銷售成本coupon息票credit信用，信貸，信用證，貸方cumulativepreferredstock累積優(yōu)先股，指當(dāng)年利潤不足發(fā)放股息時，可積累至下一年發(fā)放的優(yōu)先股。currentassets流動資產(chǎn)currentliability流動負(fù)債高頻詞匯：accountpayable應(yīng)付帳款accountreceivable應(yīng)收帳款accountofpayments支出表accountofreceipts收入表Accountingperiod會計期間accountingyear或financialyear會計年度accountantgenaral會計主任accountbalancde結(jié)平的帳戶accountbill帳單accountbooks帳accountclassification帳戶分類accountcurrent往來帳accountformofbalancesheet帳戶式資產(chǎn)負(fù)債表accountformofprofitandlossstatement帳戶式損益表accountpayable應(yīng)付帳款accountreceivable應(yīng)收帳款accountofpayments支出表accountofreceipts收入表accounttitle帳戶名稱，會計科目accountingyear或financialyear會計年度accountspayableledger應(yīng)付款分類帳Accountingperiod（會計期間）arerelatedtospecifictimeperiods,typicallyoneyear（通常是一年)資產(chǎn)負(fù)債表：balancesheet可以不大寫b利潤表：incomestatements(orstatementsofincome)利潤分配表：retainedearnings現(xiàn)金流量表：cashflows1、部門的稱謂市場部Marketing銷售部SalesDepartment（也有其它講法，如寶潔公司銷售部叫客戶生意發(fā)展部CBD）客戶服務(wù)CustomerService，例如客服員叫CSR，Rforrepresentative人事部HumanResource行政部Admin.財務(wù)部Finance&Accounting產(chǎn)品供應(yīng)ProductSupply，例如產(chǎn)品調(diào)度員叫PSPlanner2、人員的稱謂助理Assistant秘書secretary前臺接待小姐Receptionist文員clerk，如會計文員為AccountingClerk主任supervisor經(jīng)理Manager總經(jīng)理GM，GeneralManager入場費admission運費freight小費tip學(xué)費tuition價格，代價charge制造費用Manufacturingoverhead材料費Materials管理人員工資ExecutiveSalaries獎金Wages退職金Retirementallowance補(bǔ)貼Bonus外保勞務(wù)費Outsourcingfee福利費Employeebenefits/welfare會議費Coferemce加班餐費Specialduties市內(nèi)交通費Businesstraveling通訊費Correspondence電話費Correspondence水電取暖費WaterandSteam稅費Taxesanddues租賃費Rent管理費Maintenance車輛維護(hù)費Vehiclesmaintenance油料費Vehiclesmaintenance培訓(xùn)費Educationandtraining接待費Entertainment圖書、印刷費Booksandprinting運費Transpotation保險費Insurancepremium支付手續(xù)費Commission雜費Sundrycharges折舊費Depreciationexpense機(jī)物料消耗Articleofconsumption勞動保護(hù)費Laborprotectionfees總監(jiān)Director總會計師FinanceController高級Senior如高級經(jīng)理為SeniorManager營業(yè)費用Operatingexpenses代銷手續(xù)費Consignmentcommissioncharge運雜費Transpotation保險費Insurancepremium展覽費Exhibitionfees廣告費Advertisingfees管理費用Adminisstrativeexpenses職工工資StaffSalaries修理費Repaircharge低值易耗攤銷Articleofconsumption辦公費Officeallowance差旅費Travellingexpense工會經(jīng)費Labourunionexpenditure研究與開發(fā)費Researchanddevelopmentexpense福利費Employeebenefits/welfare職工教育經(jīng)費Personneleducation待業(yè)保險費Unemploymentinsurance勞動保險費Labourinsurance醫(yī)療保險費Medicalinsurance會議費Coferemce聘請中介機(jī)構(gòu)費Intermediaryorgans咨詢費Consultfees訴訟費Legalcost業(yè)務(wù)招待費Businessentertainment技術(shù)轉(zhuǎn)讓費Technologytransferfees礦產(chǎn)資源補(bǔ)償費Mineralresourcescompensationfees排污費Pollutiondischargefees房產(chǎn)稅Housingpropertytax車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用稅Tenuretax印花稅Stamptax財務(wù)費用Financecharge利息支出Interestexchange匯兌損失Foreignexchangeloss各項手續(xù)費Chargefortrouble各項專門借款費用Special-borrowingcost帳目名詞一、資產(chǎn)類Assets流動資產(chǎn)Currentassets貨幣資金Cashandcashequivalents現(xiàn)金Cash銀行存款Cashinbank其他貨幣資金Othercashandcashequivalents外埠存款OthercityCashinbank銀行本票Cashier''scheque銀行匯票Bankdraft信用卡Creditcard信用證保證金L/CGuaranteedeposits存出投資款Refundabledeposits短期投資Short-terminvestments股票Short-terminvestments-stock債券Short-terminvestments-corporatebonds基金Short-terminvestments-corporatefunds其他Short-terminvestments-other短期投資跌價準(zhǔn)備Short-terminvestmentsfallingpricereserves應(yīng)收款A(yù)ccountreceivable應(yīng)收票據(jù)Notereceivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收賬款A(yù)ccountreceivable其他應(yīng)收款Othernotesreceivable壞賬準(zhǔn)備Baddebtreserves預(yù)付賬款A(yù)dvancemoney應(yīng)收補(bǔ)貼款Coverdeficitbystatesubsidiesofreceivable庫存資產(chǎn)Inventories物資采購Suppliespurchasing原材料Rawmaterials包裝物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差異Materialscostvariance自制半成品Semi-Finishedgoods庫存商品Finishedgoods商品進(jìn)銷差價Differencesbetweenpurchasingandsellingprice委托加工物資Workinprocess-outsourced委托代銷商品Trusttoandsellthegoodsonacommissionbasis受托代銷商品Commissionedandsellthegoodsonacommissionbasis存貨跌價準(zhǔn)備Inventoryfallingpricereserves分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages待攤費用Deferredandprepaidexpenses長期投資Long-terminvestment長期股權(quán)投資Long-terminvestmentonstocks股票投資Investmentonstocks其他股權(quán)投資Otherinvestmentonstocks長期債權(quán)投資Long-terminvestmentonbonds債券投資Investmentonbonds其他債權(quán)投資Otherinvestmentonbonds長期投資減值準(zhǔn)備Long-terminvestmentsdepreciationreserves股權(quán)投資減值準(zhǔn)備Stockrightsinvestmentdepreciationreserves債權(quán)投資減值準(zhǔn)備Bcreditor''srightsinvestmentdepreciationreserves委托貸款Entrustloans本金Principal利息Interest減值準(zhǔn)備Depreciationreserves固定資產(chǎn)Fixedassets房屋Building建筑物Structure機(jī)器設(shè)備Machineryequipment運輸設(shè)備Transportationfacilities工具器具Instrumentsandimplement累計折舊Accumulateddepreciation固定資產(chǎn)減值準(zhǔn)備Fixedassetsdepreciationreserves房屋、建筑物減值準(zhǔn)備Building/structuredepreciationreserves機(jī)器設(shè)備減值準(zhǔn)備Machineryequipmentdepreciationreserves工程物資Projectgoodsandmaterial專用材料Special-purposematerial專用設(shè)備Special-purposeequipment預(yù)付大型設(shè)備款Prepaymentsforequipment為生產(chǎn)準(zhǔn)備的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process安裝工程Erectionworks在安裝設(shè)備Erectingequipment-in-process技術(shù)改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程減值準(zhǔn)備Construction-in-processdepreciationreserves固定資產(chǎn)清理Liquidationoffixedassets無形資產(chǎn)Intangibleassets專利權(quán)Patents非專利技術(shù)Non-Patents商標(biāo)權(quán)Trademarks,Tradenames著作權(quán)Copyrights土地使用權(quán)Tenure商譽(yù)Goodwill無形資產(chǎn)減值準(zhǔn)備IntangibleAssetsdepreciationreserves專利權(quán)減值準(zhǔn)備Patentrightsdepreciationreserves商標(biāo)權(quán)減值準(zhǔn)備trademarkrightsdepreciationreserves未確認(rèn)融資費用Unacknowledgedfinancialcharges待處理財產(chǎn)損溢Waitdealassetslossorincome待處理財產(chǎn)損溢Waitdealassetslossorincome待處理流動資產(chǎn)損溢Waitdealintangibleassetslossorincome待處理固定資產(chǎn)損溢Waitdealfixedassetslossorincome二、負(fù)債類Liability短期負(fù)債Currentliability短期借款Short-termborrowing應(yīng)付票據(jù)Notespayable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應(yīng)付賬款A(yù)ccountpayable預(yù)收賬款Depositreceived代銷商品款Proxysalegoodsrevenue應(yīng)付工資Accruedwages應(yīng)付福利費Accruedwelfarism應(yīng)付股利Dividendspayable應(yīng)交稅金Taxpayable應(yīng)交增值稅valueaddedtaxpayable進(jìn)項稅額WithholdingsonVAT已交稅金Payingtax轉(zhuǎn)出未交增值稅UnpaidVATchangeover減免稅款Taxdeduction銷項稅額SubstitutedmoneyonVAT出口退稅Taxreimbursementforexport進(jìn)項稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Exportdeductdomesticsalesgoodstax轉(zhuǎn)出多交增值稅OverpaidVATchangeover未交增值稅UnpaidVAT應(yīng)交營業(yè)稅Businesstaxpayable應(yīng)交消費稅Consumptiontaxpayable應(yīng)交資源稅Resourcestaxpayable應(yīng)交所得稅Incometaxpayable應(yīng)交土地增值稅Incrementtaxonlandvaluepayable應(yīng)交城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcitiespayable應(yīng)交房產(chǎn)稅Housingpropertytaxpayable應(yīng)交土地使用稅Tenuretaxpayable應(yīng)交車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable應(yīng)交個人所得稅Personalincometaxpayable其他應(yīng)交款Otherfundinconformitywithpaying其他應(yīng)付款Otherpayables預(yù)提費用Drawingexpenseinadvance其他負(fù)債Otherliabilities待轉(zhuǎn)資產(chǎn)價值Pendingchangeroverassetsvalue預(yù)計負(fù)債Anticipationliabilities長期負(fù)債Long-termLiabilities長期借款Long-termloans一年內(nèi)到期的長期借款Long-termloansduewithinoneyear一年后到期的長期借款Long-termloansdueoveroneyear應(yīng)付債券Bondspayable債券面值Facevalue,Parvalue債券溢價Premiumonbonds債券折價Discountonbonds應(yīng)計利息Accruedinterest長期應(yīng)付款Long-termaccountpayable應(yīng)付融資租賃款A(yù)ccruedfinancialleaseoutlay一年內(nèi)到期的長期應(yīng)付Long-termaccountpayableduewithinoneyear一年后到期的長期應(yīng)付Long-termaccountpayableoveroneyear專項應(yīng)付款Specialpayable一年內(nèi)到期的專項應(yīng)付Long-termspecialpayableduewithinoneyear一年后到期的專項應(yīng)付Long-termspecialpayableoveroneyear遞延稅款Deferraltaxes三、所有者權(quán)益類OWNERS''EQUITY資本Capita實收資本(或股本)Paid-upcapital(orstock)實收資本Paicl-upcapital實收股本Paid-upstock已歸還投資InvestmentReturned公積資本公積Capitalreserve資本(或股本)溢價Cpital(orStock)premium接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備Receivenon-cashdonatereserve股權(quán)投資準(zhǔn)備Stockrightinvestmentreserves撥款轉(zhuǎn)入Allocatesumschangeoverin外幣資本折算差額Foreigncurrencycapital其他資本公積Othercapitalreserve盈余公積Surplusreserves法定盈余公積Legalsurplus任意盈余公積Freesurplusreserves法定公益金Legalpublicwelfarefund儲備基金Reservefund企業(yè)發(fā)展基金Enterpriseexpensionfund利潤歸還投資Profitscapitalizadonreturnofinvestment利潤Profits本年利潤C(jī)urrentyearprofits利潤分配Profitdistribution其他轉(zhuǎn)入Otherchengeoverin提取法定盈余公積Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取儲備基金Withdrawalreservefund提取企業(yè)發(fā)展基金Withdrawalreserveforbusinessexpansion提取職工獎勵及福利基金Withdrawalstaffandworkers''bonusandwelfarefund利潤歸還投資Profitscapitalizadonreturnofinvestment應(yīng)付優(yōu)先股股利PreferredStockdividendspayable提取任意盈余公積Withdrawalothercommonaccumulationfund應(yīng)付普通股股利CommonStockdividendspayable轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)未分配利潤Undistributedprofit四、成本類Cost生產(chǎn)成本Costofmanufacture基本生產(chǎn)成本Basecostofmanufacture輔助生產(chǎn)成本Auxiliarycostofmanufacture制造費用Manufacturingoverhead材料費Materials管理人員工資ExecutiveSalaries獎金Wages退職金Retirementallowance補(bǔ)貼Bonus外保勞務(wù)費Outsourcingfee福利費Employeebenefits/welfare會議費Coferemce加班餐費Specialduties市內(nèi)交通費Businesstraveling通訊費Correspondence電話費Correspondence水電取暖費WaterandSteam稅費Taxesanddues租賃費Rent管理費Maintenance車輛維護(hù)費Vehiclesmaintenance油料費Vehiclesmaintenance培訓(xùn)費Educationandtraining接待費Entertainment圖書、印刷費Booksandprinting運費Transpotation保險費Insurancepremium支付手續(xù)費Commission雜費Sundrycharges折舊費Depreciationexpense機(jī)物料消耗Articleofconsumption勞動保護(hù)費Laborprotectionfees季節(jié)性停工損失Lossonseasonalitycessation勞務(wù)成本Servicecosts五、損益類Profitandloss收入Income業(yè)務(wù)收入OPERATINGINCOME主營業(yè)務(wù)收入Primeoperatingrevenue產(chǎn)品銷售收入Salesrevenue服務(wù)收入Servicerevenue其他業(yè)務(wù)收入Otheroperatingrevenue材料銷售Salesmaterials代購代售包裝物出租Wrappagelease出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue返還所得稅Reimbursementofincometax其他收入Otherrevenue投資收益Investmentincome短期投資收益Currentinvestmentincome長期投資收益Long-terminvestmentincome計提的委托貸款減值準(zhǔn)備Withdrawalofentrustloansreserves補(bǔ)貼收入Subsidizerevenue國家扶持補(bǔ)貼收入Subsidizerevenuefromcountry其他補(bǔ)貼收入Othersubsidizerevenue營業(yè)外收入NON-OPERATINGINCOME非貨幣性交易收益Non-cashdealincome現(xiàn)金溢余Cashoverage處置固定資產(chǎn)凈收益Netincomeondisposaloffixedassets出售無形資產(chǎn)收益Incomeonsalesofintangibleassets固定資產(chǎn)盤盈Fixedassetsinventoryprofit罰款凈收入Netamercementincome支出Outlay業(yè)務(wù)支出Revenue