会计专业英语重点词汇大全Word格式文档下载.doc
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•boardofdirector董事会
•ethicsofaccounting会计职业道德
•integrity诚信
•competence能力
•businesstransaction经济交易
•accountpayee转账支票
•accountingdata会计数据、信息
•accountingequation会计等式
•accounttitle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
•abnormalloss非常损失
•bookkeeping账簿、簿记
•double-entrysystem复式记账法
•taxbearer纳税人
•customduties关税
•consumptiontax消费税
•servicefeesearned服务性收入
•valueaddedtax/VAT增值税
•enterpriseincometax企业所得税
•individualincometax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
•accountingcycle会计循环、会计周期
•entry分录、记录
•trialbalance试算平衡
•worksheet工作草表、工作底稿
•postreference/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
•premiumpolicy保险单
•currentassets流动资产
•long-termassets长期资产
•property财产、物资
•cash/currency货币资金、现金
•accountsreceivable应收账款
•provisionforbaddebts/allowanceforuncollectibleaccount/doubtdebts坏帐准备
•recoveries追回款
•directwrite-offmethod直接冲销法
•allowancemethod备抵法
•contraaccount备抵账户
•prepaidexpense预付、待摊费用
•prepayment/advancetosupplies预付账款
•inventory存货
•merchandiseinventory库存商品
•finishedgoods产成品
•semi-finishedgoods半成品
•goodinprocess在产品
•constructioninprocess在建工程
•warehousing仓库
•FIFO/LIFO/weightaverage/specificidentification存货发出成本计价的四种方法
•overhead企业经费
•long-termequityinvestment长期投资
•fixedassets/plantassets固定资产
•usefullife使用寿命
•residualvalue/salvagevalue残值
•unit–productionmethod单位产量法
•depreciationperunit单位折旧额
•accumulateddepreciation累计折旧
•acceleratemethod加速折旧法
•DDBmethod法双倍余额递减
•SYDmethod年数总和法
•disposaloffixedassets固定资产清理
•intangibleassets无形资产
•patents专利权
•trademarks商标权
•goodwill商誉
•deferredassets递延资产
•operatinglease经营租赁
•capitallease融资租赁
•capitalexpenditure资本性支出
•revenueexpenditure收益性支出
•amortize分期偿还(债务)
•othercashequivalent其他货币资金
•order/draft汇票
•deposit存款、订金
•IOUS借据
•postdatedcheck延付支票(不属于流动资产)
•outstandingcheck未付支票
•notsufficientfundscheck资金不足支票
•electronicfundstransfer电子资金转账
•servicecharges/handlingcharge手续费
•pettycash备用金
•bankstatement银行对账单
•bankreconciliation银行余额调节表
•receipt收入、收据
•reimburse偿还、报销vt
•disbursement支付、支出
•creditor债权人
•promissorynote本票
•dishonor拒绝承兑、拒付
•tradediscount商业折扣
•cashdiscount/salesdiscount现金折扣
•salesreturnsandallowance销售折让
•perpetualinventorysystem永续盘存制
•periodicinventorysystem定期盘存制
•expiration/maturity到期、截止
•obligation;
liability义务
•liabilities负债
•bookvalue账面价值
•facevalue;
parvalue票面价值
•discount折价、贴现、折扣
•accountpayable应付账款
•notpayable应付票据
•taxespayable应交税费
•vat-input增值税进项税
•vat-output增值税销项税
•commercialaccepteddraft商业承兑汇票
•bankaccepteddraft银行承兑汇票
•short-termloan短期借款
•advancefromcustomer/unearnedrevenues预收账款
•interests利息
•dividends股利
•payoff偿付清、还清
•salariespayable应付职工薪酬
•wages基本工资
•bonus奖金、红利
•pensionpayment养老保险
•medicalinsurancepremiums医疗保险金
•housingreserves住房公积金
•non-monetarywelfare非货币性福利
•employee雇员、员工
•bond债券
•premium溢价、保险金、佣金
•duedate/maturitydate到期应付日、到期日
•paid-incapital实收资本
•capitalstock股本
•capitalreserve资本公积
•surplusreserve盈余公积
•undistributedprofit未分配利润
•retainedearnings留存收益
•commonstock普通股
•preferredstock优先股
•Corporationlimited/Co.LTD股份有限公司
•Singleproprietorship/soleproprietorship独有企业
•Partnership合伙企业
•Feesearned酬金、酬劳
•Realestate房地产、不动产
•Commision回扣、佣金
•Generaljournal日记总账
•Specialjournal特种日记账
•generalledger总分类账
•subsidiaryledger明细分类账
•original