会计专业英语重点词汇大全.doc

会计专业英语重点词汇大全.doc

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•accounting会计、会计学

•account账户

•accountfor/as核算

•certifiedpublicaccountant/CPA注册会计师

•chieffinancialofficer财务总监

•budgeting预算

•auditing审计

•agency机构

•fairvalue公允价值

•historicalcost历史成本

•replacementcost重置成本

•reimbursement偿还、补偿

•executive行政部门、行政人员

•measure计量

•taxreturns纳税申报表

•taxexempt免税

•director懂事长

•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