会计英语
A bbreviation 简写，缩写
Accrue 应计
Account number 账户代码
Account payable 应付账款
Account receivable 应收账款
Accrued charge 应计费用
Account title 账户名
Accounting equation 会计等式Accumulation 累计额
Accrual entry 应计分录
Accrual-basis accounting 权责发生制Accrued expense 应计费用，预提费用Accrued revenues 应计收入Accumulated depreciation 累计折旧Adjusting entry 调整分录
Amortization 摊销
Auditing 审计Auditor 审计员Autonomous 自治的，自主的
B alance 余额
Bank deposit slip 银行余款单
Beginning inventory 期初存货Bookkeeping 簿记
Book value 账面价值
Branch outlet 分支机构
Budgeting 预算编制
C ash flow 现金流量Cash sale 现销
Cash disbursement journal 现金支出日记账Cash receipts journal 现金收入日记账Cash register收银机
Cash basis收付实现制
Capital 资本
Catch-all 包罗一切
Capital asset 资本资产
Cheque stub 支票存根
Chronological record 序时账簿Classification 分类
Closing the account 账户结账
Closing entry 结账分录
Co-owner 共同合伙人
Convertible debenture 可转换债券
Contra asset account 资产备抵账户Cost of goods sold 销售成本Compensation 报酬，赔偿
Control account 控制账户，统驭账户Credit side 贷方Creditor 债权人Currency 现金
D ecision-making 决策
Debit side 借方Debtor 债务人Depreciation 折旧
Debt radio 负债比率
Deferred income tax 递延所得税Deficiency缺陷，不足
Denote 代表，意味着
Designation 指示，指定
Divided 股利，红利
Difference 差额
Disbursement 支付
Discount 折现；贴现；贴现息；折扣Double-entry bookkeeping 复式账户Drawing 提款Due dates 到期日
E conomic entity 经济实体Entry 分录
Ending capital balance 期末资本余额Ending balance 期末余额
Ending inventory 期末存货Enhancement 增加Excess 过量，超过Expulsion 驱除，开除Ethics 伦理，道德External users 外部试用者
Evaluation 评估
F ace value 面值Financing 融资
Fixed asset 固定资产Fiscal year 会计年度FOB 离岸价Franchise 特许权
Freight charge 运费Freight in 购货运费
G eneral expenses 行政费用、管理费用
General journal 普通日记账
General Ledger 总分日记账
Goodwill 商誉
I ncome tax preparation 所得税申报
Income statement 收益表
Income summary 收益汇总
Inventory turnover存货周转率
Internal decision-makers 内部决策者Interim 临时性
Installment 分期付款
Intangible asset 无形资产Interim statement 临时报表Interest payable 应付利息Invoice 发票
Invoice date 开票日
Invoice register 发票登记簿
J ournal 日记账，分录帐
Journal entry 日记账分录
Journalize 编制分录
L evy 征税Ledger 分类账Liability 负债
Liquidation 清算Liquidity流动性Listing 登记，编表，列入清单
M andatory 强制性的
Manual accounting 手工记账
Managerial accounting 管理会计Matching principal 配比原则
Minus 扣除，减去
Multinational corporation 跨国公司Multiple-step income statement 多步式收益表
N atural philosophy 自然哲学
Net earning 净收益
Net purchase 购货净额
Net loss净亏损，净损失
Net sales revenue 购货净收入
Note receivable 应收票据
Nonrecurring 非经常性
Norm 正常性
Nominal account 虚账户
Nonprofit organization 非营利性组织
O verstate 虚计，多计
P ayroll 发放的工资额
Partnership 合伙制Penalty 处罚，惩罚posting reference column 过账备查账
Pool 集中（智慧等）
Promissory note期票，本票Preferred share优先股
Prepaid rent 预付租金
Prepaid insurance 预付保险金
Prompt 快速的
Profit-Oriented 以营利为目的
Purchase discount 进货折旧
Purchase of inventory 购货存货
Purchase journal 购买日记账
Purchase return and allowance购货退还和折让R eal account 实账户
Rendering service 提供劳务
Revenue principal 收入原则
S ales discount 销售折扣
Sales returns and allowance销售退回、折让Sales receipt 销售票据
Scheduled payments 计划还款额Securities 有价证券
Shipping cost 运输费用
Single-step income statement 单步式收益表Sophisticated 复杂的
Streamline 精简，简化；流水账
Subtotal 分合计，小计
Subsidiary Ledger 明细分类账
T axes payable 应交税金
Taxing authorities 税务部门
Terminology 术语
The accounting cycle 会计周期
The accounting period 会计分期
The balance sheet 资产负债表
The finished version 最终版本
The principle of duality 二重性原则
The permanent(real) account 永久（实）账户
The periodic inventory method 实地盘存法The resulting cost 最终成本
The statement of change in financial position 财务状况变动表The statement of owner’s equity业主权益表The statement of retain earning 留存收益表Time-period concept 期间原则
Tie together 把两者联系起来
Trial balance(sheet) 试算平衡（表）Transaction 交易
Transportation cost 运输成本
U nadjusted 未调整的Understate 少计
Unearthed expense 预提费用
Unearthed revenue 预收收入
Unearthed service revenue 预收劳务收入Utilities expense 公共事业支出，公共事业费V erification 证实，确定Vital 重要的W ear and tear 自然损耗
Withdrawal 抽资，退股，提款Written promise 书面的承诺
Work sheet 工作底稿（表）Wholesale 批发商
单选
A procedural(c.bookkeeping) Accounting is ...system(d.all of the above) Accounting information(d.all of the above) An account has two(a.debit)
A business(c.$80000)
Accumulated depreciation(a.balance sheet) An increase in turnover(a.higher profit)
A merchandising company(b.inventory)
B eginning inventory($28500)F inancial accounting covers(c.preparing ) Five-star CO.(c,corporation)
G AAP(b.the accrual-basis accounting)
I s belonged to(b.sales forecasts)
Is the net increase(https://www.wendangku.net/doc/761056363.html, income)
Is the basis for(b.matching principle)
Is a category of(a.prepaid expense)
If a buyer choose to(b.purchase allowance) If merchandise...payment would be($10) O n a multiple-step term(c.gross margin)
Po sting is the process of(d...the ledger) S ales total $440000,cost of (c.$230000) Sales revenue $440000..margin(b.$23000) T wo general classification(b.public)
The report’s users of(c.general)
The reports of financial(b.double-entry) The behavior of(d.deceiving)
The resolution of (d.all of above) The economic(a.assets)
The performance of(a.owner’s equity)
The basic structure of(d.all of the above) The purchase ..by a(https://www.wendangku.net/doc/761056363.html,nd..cash)
The purchase..balance is to(a.indicate)
The earning of..by a(b.receivable)
The account credited (d.accounts receivable) The trial balance is(d.none of the above)
The trial balance is(a.internal records) The accountants prepare the(b.posting to) The report of assets,liabilities(b.balance) The financial ..time period..(c.income)
The links between (c.both of the above)
The major expense of a (a.cost of goods sold) The focal point of(a.financial statements) The work sheet(d.convenient device)
The usefulness of (d.all the above)
The closing entry for(c.income summary) The purpose ..balance is(b.the star of )
The largest expense of(d.cost of goods)
The income ..is termed(c.single-step form)
U nder FOB destination,who pays(b.seller)
W hich ...business organization (d.corporation) Which ... liabilities account(c.unearned ) Which ...the category of..(b.wages payable) Why ...record transaction..(c.to have a ..) What is the normal balance(a.debit) Which income..operation(d.multiple-step) Which ...current assets(b.account receivable) Which ...not current liabilities(c.long-term) Which ...inventory turnover(b.inventory) Wage expenses is (c.income statement) Which ...not an account(https://www.wendangku.net/doc/761056363.html, sales)
The most basic accounting(c.one year) Which ..a contra account(c.accumulated) Which ..income from operations(d.multiple) Which ...is not closed(c.prepaid insurance) Which ...Nation Co.(d.gross margin)
When ...an expense(b.sold to the customer) Which ..the invoice day(d.$45)
Which ...closing entries(c.cost of goods)
分录The adjusting entries
①accrued advertising expense.credit accounts payable..
Dr. advertising expense Cr. accounts payable ②Accrued salary (expense at…)
Dr.Salary expense Cr.Salary payable
③Accrued service revenue
Dr.Accounts receivable Cr.Service revenue ④Accrued interest expense
Dr.interest expense Cr.intesest payable
⑤Accrued wages expense
Dr.wages expense Cr.wages payable
⑥Accrued sales commissions
Dr. sales commissions expense
Cr. sales commissions payable
⑦Depreciation …/...be zero.......
Dr.Depreciation expense
Cr.Accumulated depreciation
⑧Interest expense....
Dr.Interest expense Cr.Interest payable
⑨Interest revenue ,$4i00
Dr.Interest receivable Cr.Interest revenue
⑩Prepaid insurance expired during the year Dr.Insurance expense Cr.Prepaid insurance ⑾.Prepaid rent still in force at.....
Dr. Rent expense Cr. Prepaid rent
⑿.Salary expense .../ owed but not paid
Dr.Salary expense Cr.Salary payable
⒀service revenue.......
Dr.Accounts receivable Cr.Service revenue ⒁Supplies used during ....
Dr.Supplies expense Cr.Supplies
⒂unearned service revenue ...
Dr.unearned service revenue
Cr.service revenue
⒃unearned commission revenue still ..
Dr.unearned commission revenue
Cr. commission revenue
XXXXX
Preparation of adjusted trial balance
XXX,200X
Account trial balance adjustments adjusted Title trial balance Debit credit Closing entries
①Dr.Service revenue Cr.Income summary
②Dr.Income summary
Cr.Salary expense Rent expense
Supplies expense Depreciation expense
Utilities expense Insurance expense
Interest revenue Property tax expense
③Dr.Income summary①-②Cr.Capital①-②
④Dr.Capital Cr.Withdrawals文中Capital=Capital文中+③-④
XXXXX
Work sheet
For the mouth ended XXX,200X Account trial adjust adjusted income ba..ce Title ba.ce ments trial ba..e statement sheet
d c d c
withdrew下面一个XX expense XX
……
total
XXXXX
Income statement
For the mouth ended XXX,200X Revenues
Service revenue X①
Expense
Wage expense X
…..
Total expense ②
Net income ①-②=③
XXXXX
Statement of owner’s equity
For the mouth ended XXX,200X Maria Lopez, Capital, April 1,200X 文中①Add: Net income ③
①+③=④Less: Withdrawals 文中⑤Maria Lopez, Capital, April 30,200X ④-⑤①purchase $2000 of inventory...and FOB Dr.purchase2000 Cr.Accounts payable2000 ②returned $300 of defective...purchase... Dr.Accounts payable300
Cr.purchase returns and allowances300
③paid freight bill of $110...
Dr.freight in110 Cr.cash110
④sold inventory for...cash..payment term on .. Dr.cash400 accounts receivable1800 Cr.sales revenue2200
⑤paid amount owed..purchase..and the return Dr.accounts payable1700
Cr.cash1666 purchase discount34
⑥granted a sales allowance...
Dr.Sales returns and allowance800
Cr.Accounts receivable800
⑦received cash from...and the discount
Dr.cash980 sales discount20
Cr.accounts receivable1000
分录
①Borrow cash from bank on a promissory
note
Dr. cash Cr. note payable
②John vines invested $65000 of cash
(initial investment by owner )
Dr. cash Cr. john vines , capital
③Pay cash for land Dr. land Cr. cash
④Pay cash on accounts payable
Dr. accounts payable Cr. cash
⑤Pay expenses : salary ; rent
Dr. salary expense rent expense Cr. cash
⑥Pay cash for rent Dr. rent expense Cr. cash
⑦Pay utilities expense on account
Dr. utilities expense Cr. accounts payable ⑧Perform service for cash
Dr. cash Cr. service revenue
⑨Perform service on account
Dr. accounts receivable Cr.service revenue ⑩Purchase supplies on account
Dr. Supplies Cr. Accounts payable
?Purchase equipment for cash
Dr. equipment Cr. cash
?Receive cash on account
Dr. cash Cr. accounts receivable
?Sell goods for cash
Dr. cash Cr. sales revenue
?Sell goods on account
Dr. accounts receivable Cr. sales revenue ?Withdrew $1200 for personal use
Dr. xxxx, withdrawals Cr. Cash
Prepare the trial balance ①cash
bal. ②xx company
Trial balance
August 31,200x
balance
Account title Debit Credit Cash
Supplies
……
Total $ $
①Assets=cash+equipment+land+buildings
+office+receivable+prepaid
②Liabilities=payable+unearned revenue
③Owner’s equity(capital,withdrawals)
资=负+所
Proprietor’s withdrawals=
capital(beginning)+investment+ net income -captial(Owner’s equity)
建筑专业词典
A Type Wooden Ladder A字木梯A-frame A型骨架 A-truss A型构架 Abandon 废弃 Abandoned well 废井Aberration of needle 磁针偏差Abnormal pressure 异常压力abnormally high pressure 异常高压Abort 中止 abrasion 磨损 Abrasion surface 浪蚀面abrasive cut-off machine 磨切机Abrasive Cutting Wheel 拮碟abrasive grinding machine 研磨机Abrasive Grinding Wheel 磨碟abrasive particle 磨料颗粒Absolute address 绝对地址Absolute altitude 绝对高度Absolute damping 绝对阻尼Absolute deviation 绝对偏差Absolute flying height 绝对航高Absolute gravity 绝对重力absolute permeability 绝对渗透率absolute porosity 绝对孔隙率absolute temperature 绝对温度absorbability 吸收性；吸附性absorption 吸收 abutment 桥墩 abutting end 邻接端acceleration 加速acceleration lane 加速车道 Acceleration of gravity 重力加速度 acceleration pedal 加速器踏板 accelerator 催凝剂；加速器；催化剂 acceptance criteria 接受准则 access 通路；通道 access door 检修门；通道门 access lane 进出路径 access panel 检修门 access point 入口处；出入通道处 access ramp 入口坡道；斜通道 access road 通路；通道 access shaft 竖井通道 access spiral loop 螺旋式回旋通道 access staircase 通道楼梯 access step 出入口踏步 access tunnel 隧道通道 accessible roof 可到达的屋顶 accessory 附件；配件 accident 事故；意外 accidental collapse 意外坍塌 accommodate 装设；容纳 accredited private laboratory 认可的私人 实验室 accumulator 储压器；蓄电池 accuracy limit 精度限制 acetylene cylinder 乙炔圆筒 Acetylene Hose 煤喉 Acetylene Regulator 煤表 acid plant 酸洗设备；酸洗机 acid pump 酸液泵 acid tank 酸液缸 acidic rock 酸性岩 acoustic couplant 声耦合剂 acoustic coupler 声音藕合器；音效藕合 器 acoustic lining 隔音板 acoustic screen 隔声屏 Acoustic wave 声波 acrylic paint 丙烯漆料(压克力的油漆) acrylic sheet 丙烯胶片(压克力的胶片) active corrosion 活性腐蚀 active earth pressure 主动土压力 active fault 活断层 active oxidation 活性氧化 actual plot ratio 实际地积比率 actuator 促动器；唧筒；激发器 adapt 改装 adaptor 适配器；承接器；转接器； addition 增设；加建 additional building works 增补建筑工程 additional horizontal force 额外横向力 additional plan 增补图则(附加的平面图) additional vent 加设通风口 additive 添加剂 Address 地址 adhesive 黏结剂；胶黏剂 adhesive force 附着力 Adhesive Glue 万能胶 Adhesive Reflective Warning Tape 反光 警告贴纸 adit 入口；通路；坑道口 adjacent construction 相邻建造物 adjacent level 相邻水平 adjacent site 相邻基地 adjacent street 相邻街道 adjoining area 毗邻地区 adjoining building 毗邻建筑物 adjoining land 毗邻土地 adjoining structure 毗邻构筑物 adjustable 可调校 Adjustable Wrench Spanner 昔士 adjuster 调节器 adjustment 调校；调整 Administrative Lawsuit 行政诉讼 Administrative Remedy 行政救济 admixture 掺合剂；外加剂 advance directional sign 前置指路标志； 方向预告标志 advance earthworks 前期土方工程 advance warning sign 前置警告标志 advance works 前期工程 aeration 曝气 aeration tank 曝气池 aerial 天线 Aerial mapping 航空测图 aerial photograph 航测照片 Aerial photography 航照定位 aerial rapid transit system 高架快速运输 系统 1 / 60
会计专业术语中英文对照
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
常用会计类英语词汇汇总
常用会计类英语词汇汇总基本词汇 A(1)account账户,报表 A(2)accountingpostulate会计假设 A(3)accountingvaluation会计计价 A(4)accountabilityconcept经营责任概念 A(5)accountancy会计职业 A(6)accountant会计师 A(7)accounting会计 A(8)agencycost代理成本 A(9)accountingbases会计基础 A(10)accountingmanual会计手册 A(11)accountingperiod会计期间 A(12)accountingpolicies会计方针 A(13)accountingrateofreturn会计报酬率 A(14)accountingreferencedate会计参照日 A(15)accountingreferenceperiod会计参照期间 A(16)accrualconcept应计概念 A(17)accrualexpenses应计费用 A(18)acidtestratio速动比率(酸性测试比率) A(19)acquisition收购 A(20)acquisitionaccounting收购会计 A(21)adjustingevents调整事项 A(22)administrativeexpenses行政管理费 A(23)amortization摊销 A(24)analyticalreview分析性复核 A(25)annualequivalentcost年度等量成本法 A(26)annualreportandaccounts年度报告和报表 A(27)appraisalcost检验成本 A(28)appropriationaccount盈余分配账户 A(29)articlesofassociation公司章程细则 A(30)assets资产 A(31)assetscover资产担保 A(32)assetvaluepershare每股资产价值 A(33)associatedcompany联营公司 A(34)attainablestandard可达标准 A(35)attributableprofit可归属利润 A(36)audit审计 A(37)auditreport审计报告 A(38)auditingstandards审计准则 A(39)authorizedsharecapital额定股本 A(40)availablehours可用小时 A(41)avoidablecosts可避免成本 B(42)back-to-backloan易币贷款
自制专业英语字典
abound 大量存在 access存取 active network 有源网络 ad hoc 尤其，特定的 adaptive control自适应控制adaptive适合的 address code 地址码 address generators地址发生器address寻址 adequate 够用 adjoint伴随 adjustable可调节的 admissible 可采纳的 advent 出现 aerodynamic 空气动力学aforementioned 上述的 albeit虽然 algebraic equation 代数方程algebraic operations 代数运算algorithm算法 alignment 组合 alleviate 减轻 allowance for finish加工余量altitude 海拔高度 amolify 放大 amplifier 放大器 amplify 扩大 amplitude 振幅 analog 相似 anode 阳极 anticipate预先考虑 apparatus 一套仪器；装置applicability适用性 approach 途径，方法 approach途径，手段 aptness恰当 arbitrarily 任意的 arbitrary 任意的 architecture 体系结构 argument 幅角 armature 电枢 arrival angle入射角 arrival point汇合点 artificial intelligence人工智能assumption假设 asymmetrical不对称的 asymptote 渐近线asymptotically stable渐进稳定 asynchronous 异步的 at rest处于平衡状态 attain达到 attenuate减弱 attitude 姿态 attribute品质 audio音频的 autonomous自治的 auxiliary material辅助材料 axon轴突 backlash齿隙游移 bandwidth 带宽 basis function 基函数 baud波特 become adept in熟练 bench network神经网络 bi-directional双向的 binary 二进制 bipolar 双向的 block diagram algebra 方块图计算 Boolean algebra布尔代数 bound限制 bracket 加括号 break frequency 转折频率 breakaway point分离点 breakdown rating额定击穿电压值 breakthrough 突破 building blocks积木 capacitor电容器 cascade 串联 category 种类 cathode 阴极 cement水泥 census人口统计 central processing unit(CPU) channel信道 characteristic equation特征方程 characteristic 特性；特性曲线 circuitry 电路 circumstance 状况 classical 古典的 closed-loop闭环 cockpit 座舱 coefficient 系数 coil 线圈 coincide 一致 command 命令 commit保证 common logarithm常对数 complement补充 complex 复数 comprehensive 综合的 comprise包含 computer simulation计算机仿真 comstraint约束条件 conceptually 观测，注意 condenser电容器 configuration 构造 conjugate paris共轭 conjunction 结合 consecutive连续的 constitute构造 constraint强迫 continuum连续 contour围绕 contradiction矛盾 contraption 新发明的东西 control surfacce 控制面板 controllable 可控的 converge集中 converter 变换器 conveyor传送带 convolution卷积 coordinate坐标 coptraption 新发明的东西 corresponding 相应的 counteract 抵抗 counterclockwise 逆时针的 coupling 耦合 criteria 复数 critical load关键负载 critically damped 临界阻尼 crossover frequency穿越频率 crossover 跨越 culmination顶点 cumbersome麻烦的 current rating 额定电流 custom定制的 cutoff 关断 cylinder圆柱形 cylindrical 圆柱形 damp阻尼，减幅 data filtering数字滤波
会计中英文对照
财会常见名词英汉对照表 （1）会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation
会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle
常见会计英语词汇
常见会计英语词汇
会计常用词汇（一） 一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank 其他货币资金Other cash and cash equivalents 外埠存款Other city Cash in bank 银行本票Cashier''s cheque 银行汇票Bank draft 信用卡Credit card 信用证保证金L/C Guarantee deposits 存出投资款Refundable deposits 短期投资Short-term investments 股票Short-term investments - stock 债券Short-term investments - corporate bonds 基金Short-term investments - corporate funds 其他other 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 应收票据Note receivable 银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 其他应收款Other notes receivable 坏账准备Bad debt reserves 预付账款Advance money 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 物资采购Supplies purchasing 原材料Raw materials 包装物Wrappage 低值易耗品Low-value consumption goods 材料成本差异Materials cost variance 自制半成品Semi-Finished goods 库存商品Finished goods 商品进销差价Differences between purchasing and selling price 委托加工物资Work in process - outsourced 委托代销商品Trust to and sell the goods on a commission basis 受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves
专业英语词典网址大全
专业英语词典网址大全 (https://www.wendangku.net/doc/761056363.html,) 综合类 1. https://www.wendangku.net/doc/761056363.html,/ (词霸在线------含多部专业词典) 2. https://www.wendangku.net/doc/761056363.html,/ 英-英 (可以下载声音文件！！！) 3. https://www.wendangku.net/doc/761056363.html,/ 词汇搜索引擎 4. https://www.wendangku.net/doc/761056363.html,/zzjdict/ 郑州大学在线英汉-汉英科技大词典 5. https://www.wendangku.net/doc/761056363.html,/default.asp 英汉-汉英翻译语料库 6. https://www.wendangku.net/doc/761056363.html,/ 英-英，含大量图片 7. https://www.wendangku.net/doc/761056363.html,/reference/ 美国最大的免费在线参考网站。 下有Columbia Encyclopedia, Roget's Thesauri, American Heritage Dictionary, Columbia History of English and American Literature等众多参考词典。更新快,内容丰富。 8. https://www.wendangku.net/doc/761056363.html,/ 最常用的提问网站，可以通过查询分类查找问题答案，也可上帖提问。 生命科学类 1. https://www.wendangku.net/doc/761056363.html,/search/dict-search.html （life science dictionary） 2. https://www.wendangku.net/doc/761056363.html,/glossary/glossary.html 包括Biochemistry, Botany, Cell Biology, Ecology, Geology, Life History, Phylogenetics, Zoology 3. https://www.wendangku.net/doc/761056363.html,/dictionary.asp 4. https://www.wendangku.net/doc/761056363.html,/facu ... /BioBookglossA.html On-Line Biology Book: GLOSSARY 5. 基因专业词汇（可以下载声音文件的！！！！！！！） https://www.wendangku.net/doc/761056363.html,/Terms/Glossary/findterm.htm 6. 细胞与分子生物学词典(第三版) https://www.wendangku.net/doc/761056363.html,/dictionary/
标准会计英语词汇大全(完整)
AAA 美国会计学会 Abacus 《算盘》杂志 abacus 算盘 Abandonment "废弃,报废;委付" abandonment value 废弃价值abatement ①减免②冲销 ability to service debt 偿债能力abnormal cost 异常成本 abnormal spoilage 异常损耗 above par 超过票面价值 above the line 线上项目 absolute amount "绝对数,绝对金额" absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值 absorb "摊配,转并" absorption account "摊配账户,转并账户" absorption costing 摊配成本计算法abstract 摘要表 abuse 滥用职权 abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会 accelerated cost recovery system 加速成本收回制度 accelerated depreciation method "加速折旧法,快速折旧法" acceleration clause "加速偿付条款,提前偿付条款" acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿 acceptance sampling 验收抽样 access time 存取时间accommodation 融通 accommodation bill 融通票据accommodation endorsement 融通背书account "①账户,会计科目②账簿,报表③账目,账项④记账" accountability "经营责任,会计责任" accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计 accountant "会计员,会计师" accountant general "会计主任,总会计" accounting in charge 主管会计师"accountant,s legal liability " 会计师的法律责任 "accountant,s report " 会计师报告"accountant,s responsibility " 会计师职责 account form "账户式,账式" accounting ①会计②会计学 accounting assumption "会计假定,会计假设" accounting basis "会计基准,会计基本方法" accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention "会计常规,会计惯例" accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity "会计主体,会计个体" accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure "会计暴露,会计暴露风险" accounting firm 会计事务所Accounting Hall of Fame 会计名人堂 accounting harmonization 会计协调化 accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统 accounting internationalization
会计的英语是什么
会计的英语是什么 会计和英语专业都是比较热门的专业，因此找工作的竞争也会很激烈。下面为大家带来会计的英语意思和相关用法，欢迎大家一起学习! 会计的英语意思accounting 会计的英语例句那个会计向营业部的职员介绍了自己的工作情况。 The accountant described his work to the sales staff. 雇会计划得来。 It would pay (you) to use an accountant. 他已由仓库调到会计室任职。 He has transferredfrom the warehouse to the accounts office. 会计拐走了俱乐部的资金。 The treasurer has run off with the club's funds. 会计科已完全计算机化了。 The accounts section has been completely computerized. 我们的经理精通会计制度。 Our manager is conversant with account system. 通过分析虚假会计报告的成因，提出了治理会计报告中虚假会计
信息的对策。 The ctmse of the mendacious financial report is analyzed in this paper. 会计信息资源是通过会计核算建造的人造资源; It is manmade resources by the wag of accounting. 会计学就是一部会计伦理学。 Accounting science is accounting ethics. 会计的双语例句1. The unemployed executives include former sales managers, directors and accountants. 被解雇的管理人员包括前销售经理、主管和会计。 2. That's not the kind of talk one usually hears from accountants. 会计们通常不会说那样的话. 3. The accounting firm deliberately destroyed documents to thwart government investigators. 会计事务所故意毁坏文件，阻挠政府调查工作。 4. He's not a bad chap;quite human for an accountant. 这个家伙人不坏;;就会计来说已经很有人情味了。 5. Bookkeepers haven't yet tallied up the total cost. 会计还没有计算出总成本。 6. The debate revolves around specific accounting
会计专业专业术语中英文对照
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
网上字典查英语单词
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会计英语英文版
中华女子学院2016——2017学年第1学期 《会计专业英语》课程试卷 （论文类） 论文题目Analysis on the effect of business tax reform value added tax on real estate 课程代码 1050042013 课程名称会计专业英语 学号 130404077 姓名史慧丹 院系管理学院会计系 专业会计 考试时间 2016年10月27日 考试成绩
Since the State Council made it clear, and strive to 12th Five-Year during the comprehensive completion of the camp changed to increase reform, camp changed to increase and then move forward. Real estate enterprises "camp changed to increase", is the history of China's tax reform, but also the history of real estate development in the history of major events, will give the vast number of real estate enterprises have brought unprecedented challenges and opportunities for development. Firstly, the "camp to add" the development background and the real estate industry, it makes a brief overview of that the importance of the real estate industry in economic development, and tax on the real estate industry. Followed by an overview of the new tax policy,so that we clearly understand the V AT tax policy. Finally,through the study of the new tax policy of the real estate industry, to explore the "camp changed to increase" the real estate industry to bring opportunities and challenges. Key words:real estate, replacing business tax with value-added tax(V AT), tax burden, opportunity,challenge
会计相关英语词汇
account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表Accounting period 会计期间accounting year 或financial year 会计年度 accountant genaral 会计主任 account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户 分类account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表account payable 应付帐款 account receivable 应收帐款account of payments 支出表account of receipts 收入表 account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐 Accounting period （会计期间） are related to specific time periods ,typically one year （通常是一年）资产负债表：balance sheet 可以不大写b 利润表：income statements （or statements of income）利润分配表：retained earnings 现 金流量表：cash flows 1、部门的称谓 市场部Marketing 销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部客户服务 CBD）Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource 行政部Admin. 财务部Finance & Accounting 产品供应Product Supply ，例如产品调度员叫P S Planner 2、人员的称谓助理Assistant 秘书secretary 前台接待小姐Receptionist 文员clerk，如会计文员为Accounting Clerk 主任supervisor 经理Man ager 总经理GM, General Manager 入场费admission 运费freight 小费tip 学费tuition 价格，代价charge 制造费用Manu facturi ng overhead 材料费Materials 管理人员工资Executive Salaries 奖金Wages 退职金Retirement allowanee 补贴Bonus 夕卜保劳务费Outsourc ing fee 福禾U费Employee benefits/welfare 会议费Coferemce 加班 餐费Special duties 市内交通费Busin ess traveli ng 通讯费Correspondence 电话费 Correspondence 水电取暖费Water and Steam 税费Taxes and dues 租赁费Re nt 管理费 Maintenance 车辆维护费Vehicles maintenance 油料费Vehicles maintenance 培训费 Education and training 接待费Entertainment 图书、印刷费Books and printing 运费 Transpotation 保险费In sura nee premium 支付手续费Commissi on 杂费Sundry charges 折 旧费Depreciation expense 机物料消耗Article of con sumption 劳动保护费Labor protect ion fees 总监Director 总会计师Finance Con troller 高级Senior如高级经理为Senior Manager
电梯专业英语词典全集
电梯专业英语词典全集 A 1 abbreviation 缩语 abnormal 不正常的,反常的abnormality monitoring 异常监听abrasion 磨损 abrasion resistant 耐磨性 abrasive cloth 砂布 absorb 吸收 absorber 减振器 AC(alternating current) 交流电 AC drive 交流拖动 AC feedback control 交流反馈控制 AC motor 交流电机 AC servo 交流伺服 AC servo motor 交流伺服电机 AC single speed 交流单速 2 AC two speed 交流双速 AC two speed motor 交流双速电动机 AC variale speed 交流调速 AC-GL machine 交流无齿曳引机acceleration(accel)rate 加速器acceleration control system 加速度控制系统accelerator 加速器acceptanec certificate 验收证书acceptance of lift 电梯验收acceptance period 验收阶段acceptance test 验收试验 access forbidden 禁止入 access door 检修门 access lift 通道电梯 3 access security 通道防卫 access switch 通道开关,维修用开关
access way 进出通道accessibility 可通达性,接近的,难易程度accessible 允许进入 accessible space 允许进入的场地accessory 配件,附件 accident 事故 accident insurance 事故保险 accident prevention 事故预防 accidental contact 触电 accidental operation 误操作 accordion door 折叠门 accumulation 累积 4 accumulator 蓄电池 acoustic 听觉的,声音的 activate 启动,触发 active mode 主动模式 actual condition 实际状况,实际条件actual load 实际载荷 actual state 实际状况 actual value 实际值 actuate 开动,操作,激励actuating magnet 操作磁铁 actuating linkege 操作连杆 actuation time 动作时间 actuator 操纵机构,激励器,螺线管actuator bracket 调节器支架 actuator plate 调节板 ACVF(AC varible frequency) 交流调速 5 ACVF drive 交流调频拖动 ACVF system 交流调频系统 ACVV(AC varible voltage) 交流调压 ACVV dirve 交流调压拖动 ACVV system 交流调压系统adaptation 适应,匹配