会计专业英语词汇汇编
一．会计与环境
Accounting period会计期
Accounting process 会计程序
Accounting 会计，会计学
Accrual basis 权责发生制
Annual report 年度报告
Audit 审计
Auditing 审计，审计学
Balance sheet 资产负债表
Budgeting 预算
Cash and cash equivalents 现金及现金等价物
Cash basis 现金收付制
Cash flow statement 现金流量表
Certified public accountant 注册会计师
Corporation 公司
Cost accounting 成本会计
Economic entity 经济实力
Financial accounting 财务会计
Forecast 预测
General purpose financial statements 通用财务报表Generally accepted accounting principles 一般公认会计准则
Going concern 持续经营
Income statement 利润表
Internal auditing 内部审计
International Accounting Standard Board 国际会计准则理事会
Managerial（management）accounting 管理会计(monetary) unit of measurement 货币计量
Not-for-profits 非营利组织
Partnership 合伙
Performance 业绩
Prospectus 招股说明书
Sole proprietorship 独资企业
Stewardship（accountability）of management 管理当局的受托责任
二．会计概念与原则
Asset 资产
Balance between benefit and cost 权衡成本效益comparability可比性
completeness完整性
confirmatory role 确证作用
Current cost现行成本
Equity 权益Expense 费用
Faithful representation 如实反映
Framework for the Preparation and Presentation of Financial Statements编报财务报表的框架
Gain 利得
Historical cost 历史成本
Income 收益
Income tax 所得税
Inventory 存货
Liability 负债
Loss 损失
Lower of cost and net realizable value成本与可变现净值孰低法
Materiality 重要性
Neutrality 中立性
Non-monetary assets 非货币性资产
Predictive role 预测作用
Present value 现值
Prudence (conservatism,)谨慎
Realizable (settlement) value 可变现价值
Receivable 应收帐款
Reliability 可靠性
Revenue 收入
Segment 企业分部
Substance over form 实质重于形式
Timeliness 及时性
Understandability 可理解性
三．财务报表
Account form 账户式
Account payable 应付账款
Accrued liability 应计负债
Administrative expense 管理费用
Amortization 摊销
Available-for-sale security 可供出售证券
Bond 债券
Borrowing 借款
Comprehensive income 综合收益
Cost of sales 销售成本
Current asset 流动资产
Current item 流动性项目
Current liability 流动负债
(capital) reserve （资本）公积
Depreciation 折旧
Direct method 直接法
Discontinued operation 终止营业
Distribution cost 销售费用
Equity method 权益法
Finance cost 财务费用
Financing activities 筹资活动
Finished good 产生品
Foreign currency translation adjustment 外币折算差额Goodwill 商誉
Indirect method 间接法
Intangible asset 无形资产
Inventory 存货
Investing activities 投资活动
Investment 投资
Mortgage 抵押借款
Multiple-step from 多步式
Non-current asset 非流动资产
Notes payable 应付账款
Operating activities 投资活动
Operating cycle 营业周期
Prepaid expense 预付费用
Property plant and equipment 固定资产
Raw material 原材料
Receivable 应收账款
Report form 报告式
Retained earnings 留存收益
Share capital 股本
Short-term investment 短期投资
Single-step form 单步式
Taxes payable 应交税金
Treasury bill 一年以内短期国债
Treasury note 五年以内中期国债
Wages payable 应付工资
Work in progress 在产品
四．会计循环
Account 账户
Accounting equation 会计等式
Accrual 应计
Accrued asset 应计资产
Accrued liability 应计负债
Accumulated depreciation 累计折旧
Adjusted trail balance 调整后的试算平衡表Adjusting entry 调整分录
Allowance for doubtful accounts 坏账准备
Cash dividend 现金股利Closing entry 结账分录
Common stock 普通股
Contra account 抵减账户
Credit 贷项，信贷
Debit 借项，借方
Deferral 递延
Deferred expense 递延费用
Deferred revenue 递延收入
Depreciation 折旧
Dividend 股利
Double-entry bookkeeping system 复式记账
Entry 分录
Income Summary account 本年利润账户
Journal 日记账
Ledger 分类账
Par value 面值
Permanent account 永久性账户
Post 过账
Post-closing trail balance 结账后试算平衡
Sales discount 销售折扣
Sales returns and allowance 销售退回与折让
Salvage value 残值
Temporary account 暂时性账户
Trail balance 失算平衡表
T-account T型账户
Unearned revenue 预计收入
Valuation adjustments 计价调整
五．流动资产
Administrative overhead 管理间接费用
Aging receivable 应收账款账龄分析
Average cost 平均成本法
Bad debt 坏账
Bank reconciliation 银行存款余额调节表
Bank statement 银行对账单
Cash book 现金账
Cash equivalents 现金等价物
Cash on hand 库存现金
Cash short and over 现金尾差，现金短溢
Cost flow assumption 成本流转假设
Count 盘存
Demand deposit 活期存款
Deposit in transit 在途存款
Deposit to guarantee contract performance 合同履行保证金
Direct labor 直接人工
Direct material 直接材料
Dividend receivable 应收股利
Equity investment 权益投资
Finished goods 产生品
First-in first-out 先进先出法
Fixed production overhead 固定制造费用
Import duty 进口税金
Interest receivable 应收利息
IOU 借据
Last-in last-out 后进先出法
Lower of cost and net realizable value 成本与可变现净值孰低法
Maturity date 到期日
Moving or cumulative weighted average 移动加权平均Net realizable value 可变现净值
Notes receivable 应收票据
Overdraft 银行透支
Overtime premium 加班津贴
Past due 过期
Periodic system 定期盘存制
Perpetual system 永续盘存制
Petty cash fund 备用金
Prudence concept 谨慎性原则
Raw material 原材料
Rebate 回扣
Redeemable preference shares 可赎回优先股
Retail method 零售价法
Reverse 转回
Selling cost 销售费用
Specific identification 个别认定法
Standard cost 标准成本
Subsidiary record 明细记录
Supplies 无聊，价值较低的材料
Trade discount 商业折扣
Trade receivable 应收账款
Variable production overhead 可变制造费用
Work in progress 在产品
Write down 减记
六．投资，固定资产与无形资产
Amortize 摊销
Amortize cost 摊余成本
Arm’s length transaction 公平交易
Available-for-sale investments 可供出售投资Capitalize 资本化
Carrying amount 账面价值
Consolidated financial statements 合并财务报表Control 控制
Depreciable amount 应计折旧额
Derecognize 终止确认
Effective interest rate method 实际利率法
Equity method 权益法
Estimated residual value 预计残值
Fair value 公允价值
Financial asset 金融资产
Financial instrument 金融工具
Fixed or float interest rate 固定或浮动利率
Held on freehold 拥有所有权
Held on leasehold 又有使用权
Held-to-maturity investments 持有至到期投资Identifiable 可辨认
Impairment 减值
Internally generated 自创
Investee 被投资方
Investment income 投资收益
Investment property 投资性房地产Knowledgeable willing parties 熟悉情况，自愿的双方Ordinary shares 普通股
Parent company 母公司
Physical substance 实物形态
Quoted market price 市场报价
Recoverable amount 可回收金额
Reducing balance method 余额递减折旧法Research and development costs 研究和开发支出Revaluation surplus 重估增值
Evaluation 重估
Significant 重大影响
Straight-line-method 直线法或年限平均法Subsidiary company 子公司
Sum-of-the-year digits method 年数综合法
Surplus cash 现金盈余
Write off 注销记为费用
七．负债
Adjunct account 附属账户
At par 平价
Bonus 奖金
Book value(carrying value) 账面价值
Callable bonds 可提前赎回债券
Cash discount 现金折扣
Cash dividend 现金股利
Compound instrument 混合股利
Deferred revenue 递延收入
Discount rate 折现率
Discount 折价
Face value 面值
Good & Service Tax(GST) 货物和劳务税
Gross price method 总价法
Income tax 所得税
Indirect taxation 间接课税
Installment 分期
Interest-bearing 带息，附息
Leverage 杠杆
Lien 留置权，质权
Mortgage bonds 抵押债券
Net price method 净价法
Notes payable 应付票据
Payroll tax 工资薪金税
Premium 溢价
Provision 准备
Retained earnings 留存收益
Sales tax 销售税
Social security and unemployment insurance 社会保障税和失业保险金
Tax authorities 税务机关
Tax deduction 税前抵扣
Value Added Tax 增值税
Warrant 认股权
Warranty 产品质保
Yield 收益率
Zero-coupon bonds 零息债券
八．所有者权益
Additional paid-in capital 股本溢价
Callability 可赎回优先股
Cash dividend 现金股利
Common stock 普通股
Convertibility 可转换（优先股）
Cost flow assumption 成本流转假设
Cost method 成本法
Cumulative 积累（优先股）
Declaration date 股利宣告日
Fair market value 公允市价
Legal capital 法定资本Limited liability 有限责任
Liquidate 清算
Par value method 面值法
Par value 面值
Participation 参加（优先股）
Payment date 股利支付日
Securities Law 证券法
Shareholders or stockholders 股东
Shares outstanding 流通在外的股份
Stock dividend 股票股利
Stock dividend distributable 应付股票股利Stock option 股票期权
Stock split 股票分割
Treasury stock 库存股
九.经营成果
Associating cause and effect 因果关系配比Cash discount 现金折扣
Commission 销售佣金
Consideration 对价
Cost of sales 销售成本
Dealer 经销商
Department store 百货商店
Gross amount 总额
Immediate recognition 立即确认
Installment sales 分期收款销售
Matching 配比
Nominal value 名义价值
Ordinary operating activities 经常经营活动Refund 退款
Sales allowance 销售折让
Sales returns 销售退回
Shipping cost 运费
Systematic and rational allocation 系统合理分摊Trade discount 销售折扣
Value-added tax 增值税
Volume rebate 数量折扣
Warranty cost 产品质量保证费用
Written off 注销
十. 财务报表分析
Accounting policy 会计政策
Asset turnover 资产周转率
Auditors’ report 审计报告
Base amount 基数
Base year 基期或期年
Business risk 经营风险
Chairman’ s statement 董事长报告
Common-size statement 统一量度式财务报表，同比报Comparative statement 比较报表
Credit scoring 信用评级
Cross-sectional comparison 同行业比较
Director’ report 董事会报告
DuPont system 杜邦分析系统
Economic environment 经济环境
Financial asset 财务资产
Financial leverage 财务杠杆
Financial ratio 财务比率
Government statistics 政府统计数据
Net income to sales 销售净利润
Net profit margin 边际净利率
Ratio analysis 比率分析
Return on assets(ROA) 资产报酬率
Return on equity(ROE) 权益资产报酬率
Return on sales(ROS) 销售资产报酬率
Time-series comparison时间序列比较
Trend analysis 趋势分析
Working capital 营运资本
十一.成本要素
Allocation rate 分配率
Clock card 工时卡
Cost Allocation 成本分配
Cost object 成本对象
Cost Tracing 成本汇集
Department overhead 部门制造费用
Direct labor 直接人工
Direct material 直接材料
Direct method 直接分配法
Indirect labor 间接人工
Indirect material 间接材料
Manufacturing overhead 制造费用
Payroll system 工资系统
Reciprocal method 交互分配法
Step-down method 顺序分配法
十三.管理会计
Budgeted balance sheet 预算资产负债表
Budgeted statement of cash flows 预算现金流量表Capital expenditures budget 资本支出预算
Cash budget 现金预算
Cost center 成本中心Cost of goods sold budget 产品销售成本预算
Direct labor budget 直接人工预算
Direct material budget 直接材料预算
Efficiency variance 效率差异
Favorable variance 有利差异
Financial budget 财务预算
Fixed overhead capacity variance 固定性制造费用能量差异
Fixed overhead expenditure variance固定性制造费用耗费差异
Fixed overhead variance 固定性制造费用差异Investment center 投资中心
Labor cost variance 人工成本差异
Labor efficiency variance 人工效率差异
Labor rate variance 人工工资率差异
Material cost variance 材料成本差异
Material price variance材料价格差异
Material usage variance材料使用差异
Operating budget 经营预算
Overhead budget 间接费用预算
Price standards 价格标准
Price variance 价格差异
Production budget 生产预算
Profit center 利润中心
Quantity standards 数量标准
Responsibility center 责任中心
Revenue budget 收入预算
Revenue center 收入中心
Sales forecast 销售预测
Unfavorable variance 不利差异
Unit standard cost 标准单位成本
Variable overhead efficiency variance 变动性制造费用效率差异
Variable overhead expenditure variance变动性制造费用
耗费差异
Variable overhead variance变动性制造费用差异
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
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
会计专业术语中英文对比
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 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
财务英文专业词汇
财务会计英文专业词汇 a payment or serious payments 一次或多次付款abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得 acquisitions 兼并 Act on Product Liability （德国）生产责任法action 诉讼 actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整administrative fee管理费 Administrative Law（美国）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果advertising 做广告 affiliated group 联合团体 affiliate 附属机构 African Leasing Association 非洲租赁协会 after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议 alliances 联盟 allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用 amenability to foreign investment 外国投资的易受控制程度 amendment 修改 amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表 amortize 摊销 amount of recourse 求偿金额 amount of usage 使用量 AMT (Alternative Minimum Tax) （美国）可替代最低税 analogous to类推为 annual budget appropriation 年度预算拨款appendix （契约性文件的）附件 applicable law 适用法律 applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命 appraisal 评估 appraisers 评估人员 appreciation 溢价 appropriation provisions 拨款条例
会计英语词汇大汇总
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会计英语-单词表 谷丰
专业词汇汇总表 Chapter 1 Non-for-profits organization 非赢利组织Service 服务 Manufacture生产 Merchandise 商品 Accounting会计 Management管理层 Accounting system记帐系统 Financial accounting财务会计Financial report财务报告 Decision-making决策制定 Audit 审计 Management accounting管理会计Cost accounting成本会计 Operating cost 生产费用，营业成本Budgeting预算 Accumulate累积 Accounting process核算过程Transaction交易,业务 Events事项 Expenses费用
Income收入 Identify确认 Measure计量 Record记录 Communicate沟通 Financial position财务状况Performance经营 Entity实体 Enterprise企业 Balance sheet 资产负债表 Statement of financial position财务状况表Equity权益 Debt债务 Return回报 Creditors债权人 Supplier供应商 Customer客户 Economic resource经济资源 Financial structure财务结构 Liquidity流动性 Solvency偿债能力 Cash现金
Cash equivalents现金等价物 Financial performance 财务业绩 Accrual basis权责发生制 Assets资产 Liabilities负债 Equity权益 Going concern永续经营 Liquidate清算，清盘（破产公司） Economic entity经济实体 Unit of measurement货币计量 Accounting period会计分期 GAAP （general accepted accounting principle）一般公认会计准则 Profitability获利能力 China Securities Regulatory Commission(CSRC) 中国证监会Listed company上市公司 Disclose披露 Understandability可理解性 Relevance相关性 Reliability可靠性 Comparability可比性
(完整版)会计专业英语重点词汇大全
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
会计英语专业词汇2009
1．The accounting equation and the balance sheet Accounting 会计 Assets 资产 Balance sheet 资产负债表 Bookkeeping 笔记 Budget 预算表 Capital 资本 Creditor 应付账款 Debtor 应收账款 Equity 股东基金 Horizontal balance sheet 横式资产负债表 Liabilities 负债 V ertical balance sheets 竖式资产负债表 2．The double entry system for assets, liabilities and capital Account 帐户 Credit 借方 Debit 贷方 Double entry bookkeeping 复式笔记 3 The asset of stock Purchases 购
Returns inwards 销货退回 Returns outwards 购货退出 Sales 销货 4 The effect of profit or loss on capital and the double entry system for expenses and revenues Drawings 提取 Expenses 费用 Profit 利润 Revenues 收入 5 Balancing off accounts Balancing the account 平帐 6 The trial balance Trial balance 试算表 7 Trading and profit and loss account: an introduction Gross loss 毛损 Gross profit 毛利润 Net loss 纯损 Net profit 纯利
会计专业英语词汇
会计专业英语词汇 会计职能 accounting function 会计核算 financial accounting 会计职业 accounting profession 非营利组织会计 non-profit organization accounting 企业会计 enterprise accounting 财务会计 financial accounting 成本会计 cost accounting 管理会计 management accounting 税务会计 tax accounting 审计 audit 电算化会计computerized accounting 会计信息 accounting information 会计目标 accounting objective 企业会计准则 accounting criteria for enterprises 存货会计准则 inventory accounting 长期股权投资会计准则 accounting standards, long-term equity investment 投资性房地产会计准则 investment property accounting standards 固定资产会计准则 fixed assets accounting standards 生物资产会计准则 biological assets accounting standards 无形资产会计准则 intangible assets accounting standards 非货币性资产交换会计准 则 of non-monetary assets, the exchange of accounting standards 资产减值会计准则 impairment of assets accounting standards 职工薪酬会计准则 staff salaries accounting standards 企业年金基金会计准则 enterprise annuity fund accounting standards 股份支付会计准则 share-based payment accounting standard 债务重组会计准则 debt restructuring accounting standards 或有事项会计准则 or a matter of accounting principles 收入会计准则 revenue accounting standards 建造合同会计准则 construction contracts accounting standards 政府补助会计准则 accounting for government grants guidelines 借款费用会计准则 borrowing costs accounting standards 所得税会计准则 income tax accounting standards 外币折算会计准则 foreign currency translation accounting standards 企业合并会计准则 business combinations accounting standards 租赁会计准则 lease accounting standards 金融工具确认和计量会计 准则 recognition and
(完整版)会计专业英语词汇大全
一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。
财务会计英语专业常用词汇大全
财务会计英语专业常用词汇大全 a payment or serious payments 一次或多次付款 abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求 acquisition of assets 资产的取得acquisitions 兼并 Act on Product Liability （德国）生产责任法action 诉讼 actual ownership 事实上的所有权additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整administrative fee管理费 Administrative Law（美国）行政法advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果advertising 做广告 affiliated group 联合团体 affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议 alliances 联盟 allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度 amendment 修改 amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销 amortization schedule 摊销进度表amortize 摊销 amount of recourse 求偿金额 amount of usage 使用量 AMT (Alternative Minimum Tax) （美国）可替代最低税 analogous to类推为 annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律 applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估 appraisers 评估人员 appreciation 溢价 appropriation provisions 拨款条例appropriation 侵占 approval authority 核准权 approval 核准 approximation近似 arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值
管理会计专业术语词汇大全(英文版)
管理会计专业术语词汇大全(英文版)
changes. Batch-level activities Activities that are performed each time a batch is produced. Benchmarking An approach that uses best practices as the standard for evaluating activity performance. Best-fitting line The line that fits a set of data points the best in the sense that the sum of the squared deviations of the data points from the line is the smallest. Binding constraints Constraints whose resources are fully utilized. Break-even point The point where total sales revenue equals total costs; the point of zero profits. Activity output The result or product of an activity. Activity output measure The number of times an activity is performed. It is the quantifiable measure of the output. Activity reduction Decreasing the time and resources required by an activity. Activity selection The process of choosing among sets of activities caused by competing strategies. Activity sharing Increasing the efficiency of necessary activities by using economies of scale. Activity volume variance The cost of the actual activity capacity acquired and the capacity that should be used. Activity-based cost (ABC) system A cost system that first traces costs to activities and then traces costs from activities to products. Activity-based costing (ABC) A cost assignment approach that first uses direct and driver tracing to assign costs to activities and then uses drivers to assign costs to cost objects. Activity-based management (ABM) A systemwide, integrated approach that
会计英语专业词汇
帐目名词 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Short-term investments - 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 分期收款发出商品Collect money and send out the goods by stages 待摊费用Deferred and prepaid expenses 长期投资Long-term investment 长期股权投资Long-term investment on stocks
625个财务会计专业常用英语单词汇总
625个财务会计专业常用英语单词汇总 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 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)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本
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)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 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)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款