会计英语词汇英文解释.docx

会计英语词汇英文解释.docx

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会计英语词汇英文解释

1.Accounting（会计）

Theprocessofindentifying,recording,summarizingandreportingeconomicinformationtodecisionmakers.

2.Financialaccounting（财务会计）

Thefieldofaccountingthatservesexternaldecisionmakers,suchasstockholders,suppliers,banksandgovernmentagencies.

3.Managementaccounting（管理会计）

Thefieldofaccountingthatservesinternaldecisionmakers,suchastopexecutives,departmentheadsandpeopleatothermanagementlevelswithinanorganization.

4.Annualreport（年报）

Acombinationoffinancialstatements,managementdiscussionandanalysisandgraphsandchartsthatisprovidedannuallytoinvestors.

5.Balancesheet（statementoffinancialposition,statementoffinancialcondition）（资产负债表）

Afinancialstatementthatshowsthefinancialstatusofabusinessentityataparticularinstantintime.

6.Balancesheetequation（资产负债方程式）

Assets=Liabilities+Owners'equity.

7.Assets（资产）

Economicresourcesthatareexpectedtohelpgeneratefuturecashinflowsorhelpreducefuturecashoutflows.

8.Liabilities（负债）

Economicobligationsoftheorganizationtooutsiders,orclaimsagainstitsassetsbyoutsiders.

9.Owners’equity（所有者权益）

Theresidualinterestintheorganization’sassetsafterdeductingliabilities.

10.Notespayable（应付票据）

Promissorynotesthatareevidenceofadebtandstatethetermsofpayment.

11.Entity（实体）

Anorganizationorasectionofanorganizationthatstandsapartfromotherorganizationandindividualsasaseparateeconomicsunit.

12.Transaction（交易）

Anyeventthatbothaffectsthefinancialpositionofanentityandbereliablyrecordedinmoneyterms.

13.Inventory（存货）

Goodsheldbyacompanyforthepurposeofsaletocustomers.

14.Account（帐户）

Asummaryrecordofthechangesinaparticularassets,liability,orowner’equity.

15.Accountpayable（应付帐款）

Aliabilitythatresultsfromapurchaseofgoodsorservicesonaccount.

17.Creditor（债权人）

Apersonorentitytowhommoneyisowed.

18.Debtor（债务人）

Apersonorentitythatowesmoneytoanother.

19.Soleproprietorship（个体经营、独资经营）

Aseparateorganizationwithasingleowner.

20.Partnership（合伙）

Aformoforganizationthatjoinstwoormoreindividualstogetherasco-owners（共有人）.

21.Corporation（公司）

Abusinessorganizationthatiscreatedbyindividualstatelaws.

22.Limitedliability（有限责任）

Afeatureofthecorporateformoforganizationwherebycorporatecreditorsordinarilyhaveclaimsagainstthecorporateassetsonly.

23.Publiclyowned（公有）

Acorporationinwhichsharesintheownershiparesoldtothepublic.

24.Privatelyowned（私有）

Acorporationownedbyafamily,asmallgroupofshareholders,orasingleindividual,inwhichsharesofownershiparenotpubliclysold.

25.Stockholders’equity（shareholders’equity）（股东权益）

Owners’equityofacorporation.Theexcessofassetsoverliabilitiesofacorporation.

26.Paid-incapital（实际投入资本）

Thetotalcapitalinvestmentinacorporationbyitsownersbothatandsubsequenttotheinceptionofbusiness.

27.Parvalue（票面值）

Thenominaldollaramountprintedonstockcertificates.

29.Auditor（审计师）

Apersonwhoexaminestheinformationusedbymanagerstopreparethefinancialstatementsandatteststothecredibilityofthosestatements.

31.Audit（审计）

Anexaminationoftransactionsandfinancialstatementmadeinaccordancewithgenerallyacceptedauditingstandards.

33.Fiscalyear（会计、财政年度）

Theyearestablishedforaccountingpurposes.

34.Interimperiods（中期）

Thetimespansestablishedforaccountingpurposesthatarelessthanayear.

35.Revenues（sales）（收入OR商品销售收入）

Increasesinowners’equityarisingfromincreasesinassetsreceivedinexchangeforthedeliveryofgoodsorservicestocustomers.

36.Expenses（费用）

Decreasesinowners’equitythatarisebecausegoodsorservicesaredeliveredtocustomers.

37.Income（profit,earnings）（收益、利润）

Theexcessofrevenuesoverexpenses.

39.Accrualbasis（应计制、权责发生制）

Accountingmethodthatrecognizestheimpactoftransactionsonthefinancialstatementsinthetimeperiodswhenrevenuesandexpensesoccur.

40.Cashbasis（收付实现制）

Accountingmethodthatrecognizestheimpactoftransactionsonthefinancialstatementsonlywhencashisreceivedordisbursed.

43.Costofgoodssold（costofsales）（销售成本）

Theoriginalacquisitioncostoftheinventorythatwassoldtocustomersduringthereportingperiod.

44.Matching（配比）

Therecordingofexpensesinthesametimeperiodastherelatedrevenuesarerecognized.

47.Depreciation（折旧）

Thesystematicallocationoftheacquisitioncostoflong-livedoffixedassetstotheexpensesaccountsofparticularperiodsthatbenefitfromtheuseoftheassets.

48.Netincome（净利润）

Theremainderafterallexpenseshasbeendeductedfromrevenues.

49.Incomestatement（statementofearnings,operatingstatement）（收益表）

Areportofallrevenuesandexpensespertainingtoaspecifictimeperiod.

50.Statementofcashflows（cashflowstatement）（现金流量表）

Arequiredstatementthatreportsthecashreceiptsandcashpaymentsofanentityduringaparticularperiod.

51.Netloss（净损失）

Thedifferencebetweenrevenuesandexpenseswhenexpensesexceedrevenues.

52.Cashdividends（现金股利）

Distributionofcashtostockholdersthatreduceretainedincome.

53.Statementofretainedincome（利润分配表）

Astatementthatliststhebeginningbalanceinretainedincome,followedbyadescriptionofanychangesthatoccurredduringtheperiod,andtheendingbalance.

54.Statementofincomeandretainedincome（收入及利润分配表）

Astatementthatincludedastatementofretainedincomeatthebottomofanincomestatement.

55.Earningspershare（EPS）（每股收益）

Netincomedividedbyaveragenumberofcommonsharesoutstanding.

56.Price-earningsratio（P-E）（市盈率）

Marketpricepershareofcommonstockdividedbyearningspershareofcommonstock.

57.Dividend-yieldratio（股息率）

Commondividendspersharedividendbymarketpricepershare.

58.Dividend-payoutratio（派息率）

Commondividendspersharedividendbyearningspershare.

59.Double-entrysystem（复试记账法）

Themethodusuallyfollowedforrecordingtransactions,wherebyatleasttwoaccountsarealwaysaffectedbyeachtransaction.

60.Ledger（分类账）

Therecordsforagroupofrelatedaccountskeptcurrentinasystematicmanner.

61.Generalledger（总分类账）

Thecollectionofaccountsthataccumulatestheamountsreportedinthemajorfinancialstatements.

62.T-account（T形账户）

SimplifiedversionofledgeraccountsthattakestheformofthecapitalletterT.

63.Balance（余额）

Thedifferencebetweenthetotalleft-sideandright-sideamountsinanaccountatanyparticulartime.

64.Debit（借方）

Anentryorbalanceontheleftsideofanaccount.

65.Credit（贷方）

Anentryorbalanceontherightsideofanaccount.

66.Charge（Debit）

Awordoftenusedinsteadofdebit.

67.Sourcedocuments（原始凭证）

Thesupportingoriginalrecordsofanytransactions.

68.Bookoforiginalentry（原始分录帐本）

Aformalchronologicalrecordofhowtheentity’stransactionsaffectthebalancesinpertinentaccounts.

69.Generaljournal（普通日记账）

Themostcommonexampleofabookoforiginalentry;acompletechronologicalrecordoftransactions.

70.Trialbalance（试算表）

Alistofallaccountsinthegeneralledgerwiththeirbalance.

71.Journalizing（记入分类帐）

Theprocessofenteringtransactionsintothejournal.

72.Journalentry（日记帐分录）

Ananalysisoftheaffectsofatransactionontheaccounts,usuallyaccompaniedbyanexplanation.

81.Accumulateddepreciation（allowancefordepreciation）（累计折旧）

Thecumulativesumofalldepreciationrecognizedsincethedateofacquisitionoftheparticularassetsdescribed.

82.Dataprocessing数据处理

Thetotalitytotheproceduresusedtorecord,analyzestore,andreportonchosenactivities.

83.Explicittransactions（显性交易）

Eventssuchascashreceiptsanddisbursements,creditpurchases,andcreditsalesthattriggernearlyallday-to-dayroutineentries.

84.Implicittransactions（非显性交易）

Events（suchasthepassageoftime）thatdonotgeneratesourcedocumentsorvisibleevidenceoftheeventandarenotrecognizedintheaccountingrecordsuntiltheendofanaccountingperiod.

85.Adjustments（adjustingentries）（调帐）

End-of-periodentriesthatassignthefinancialeffectsofimplicittransactionstotheappropriatetimeperiods.

86.Accrue（应计）

Toaccumulateareceivableorpayableduringagivenperiodeventhoughnoexplicittransactionsoccurs.

87.Unearnedrevenue（revenuereceivedinadvance,deferredrevenue,deferredcredit）（未实现收入）

Revenuereceivedandrecordedbeforeitisearned.

88.Pretaxincome（税前利润）

Incomebeforeincometaxes.

89.Classifiedbalancesheet（分类资产负债表）

Abalancesheetthatgroupstheaccountsintosubcategoriestohelpreadersquicklygainaperspectiveonthecompany’sfinancialposition.

90.Currentassets（流动资产）

Cashplusassetsthatareexpectedtobeconvertedtocashorsoldorconsumedduringthenext12monthsorwithinthenormaloperatingcycleiflongerthatayear.

91.Currentliabilities（流动负债）

Liabilitiesthatfallduewithinthecomingyearorwithinthenormaloperatingcycleiflongerthanayear.

92.Workingcapital（营运资金、资本）

Theexcessofcurrentassetsovercurrentliabilities.

93.Solvency（偿付能力）

Anentity’sabilitytomeetitsimmediatefinancialobligationsastheybecomedue.

94.Currentratio（workingcapitalratio）（流动比率）

Currentassetsdividedbycurrentliabilities.

Currentratio=Currentassets/Currentliabilities.

95.Reportformat（报表格式之一）

Aclassifiedbalancesheetwiththeassetsatthetop.