会计英语总结.docx

会计英语总结.docx

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会计英语总结

会计英语总结一

Onthebasisof基于

Enlargeitsscale扩大规模

税务管理部门taxmanagementservice

证券管理部门securitiesgoverningdepartment

簿记员bookkeeper;簿记bookkeeping

财务状况financialposition

财务报表fiancilstatement

内部控制internalcontrol

存货inventory

管理咨询managementconsulting

获利能力profitability

公共会计师事务所publicaccountingfirm

汇总summarize

经济业务transactionn

现代企业modernbusiness

主要职能primaryfunction

受管制行业ahighlyregulatedindustry

最有影响mostinfluential

以～名义bythenameof

证券交易委员会securitiesandexchangecommission

会计基础accountingfundamental

会计实体accountingentity

持续经营的going-concern

会计期间假设accountingperiodassumption

稳定货币单位假设thestable-money-unitassumption

从事engagein

执行义务carryoutcommitments

认识目标realizeobjective

通货膨胀的影响theeffectofinflation

购买力purchasingpower

缺点shortcoming

反映reflect

客观性原则objectiveprinciple

一致性原则consistencyprinciple

稳健性原则conservatismprinciple

权责发生制美[əˈkruəl]accrual-basisaccountingprinciple

充分披露theadequatedisclosure

配比原则matchingprinciple

实现原则therealizationprinciple

成本原则costprinciple

受制于；根据subjectto

服从法规obeytheregulationsofthelaw

在实操中inpractice

算出净收益workoutthenetincome

按成本atcost

调整adjustment

净损失netloss

经营成果operatingresults

要素elements

会计等式accountingequation

基本知识basicknowledge

会计英语总结二

资产asset

负债liability

所有者权益owner’sequity

股东权益stockholders’equity/shareholders’equity

净资产netassets

收入revenue

费用expense

支出expenditure

净收益netincome

净损失netloss

流动资产currentasset

长期资产long-livedassets

固定资产fixedassets

无形资产intangibleasset

流动负债currentliability

长期负债long-termliability

企业资源businessresources

资产负债表balancesheet

收益表incomestatement

结算单、清单statement

分类becategorizedinto;beclassifiedinto;bedividedinto

销售、服务、投资收入sales/service/investmentrevenue

销售成本costofgoodssold

管理、销售、财务费用administrative/selling/financialexpense

超过exceed

发生occur

总额totalfigure

资产总额totalfigure

贷方creditor

债权人creditor

所有权interest

利益interest

利息interest

计算出workout/calculate/compute

rendervt.

1.报答;给予2.呈递;提供;开出Sheneededhimtohearheroutandrenderadvice.她需要他把话听完并提出建议。

Youwillhavetorenderanaccountofyourexpenditure.你的开支必须报账。

Wearegoingtorenderthemeconomicassistance.我们打算向他们提供经济援助。

3.演出;扮演;演奏Thepianoconcertowaswonderfullyrendered.这首钢琴协奏曲演奏得很好。

4.翻译Thesentencecannotbeliterallyrendered.这个句子不能直译。

5.使;致使Youhaverenderedagreatservicetothecountry.你为国家做了一件大事。

Theshockofthediscoveryrenderedhimspeechless.这一发现使他吃惊得一句话也说不出来。

6.使成为；使变得；使处于某状态7.递交；呈献；提交8.粉刷；给（墙壁）抹灰9.将（脂肪）熬成油；熔化10.（用其他语言）表达；把…译成11.放弃；让与；交出（与up连用）Theycouldn'tresistanymoreanddecidedtorenderupthecity.他们无法继续抵抗，决定放弃这座城市。

12.归还；交回（与back连用）I'verenderedbackhismoney.我已将钱还给了他。

13.付给；交纳；纳贡Theconqueredhadtorendertributetotheconqueror.被征服者只得向征服者称臣纳贡。

14.提供（帮助等）；给予（服务等）Theywillcallonyoutorenderassistance.他们将到你那里去帮助你。

15.表达；描绘Ican'trendermythoughtaccurately.我不能将我的思想准确地表达出来。

16.（艺术上）再表现；朗诵；演奏；扮演17.给…重新措词；翻译（常与in或into连用）

会计英语总结三

审计auditing

所得税筹划incometaxplanning

管理咨询managemnetconsultingservice

注册会计师certifiedpublicaccountant

流程图flowchart

预测forecast

被假定为beassumedto

足够的时间去timesufficientto

执行义务carryoutcommitments

认识到他的客观性realizeitsobjectives.

同样长equallength

会计期间accountingperiod

会计方法accountingmethod

明确的标准definitecriteria

（一）项，条款item

表明，指出indicate

在…之前，居前priorto

日记账journal

登记、登录、书面提出entervt

报账、开送账单renderanaccount

报答、归还renderback

放弃、让与renderup

相比之下incomparison

构成constitute

基本原则groundrules

有效成立的valid

有效、批准validate

货币单位monetaryunit

价值尺度ameasureofvalue

符合conformto

在很大程度上inlargepart

所得税申报表incometaxreturns

指referto

保证金、现金存款cashdeposit

个人和组织individualsandorganizations

偿清、付清payoff

有价证券marketablesecurities

长期借款long-termloanspayable

应付账款Accountspayable

应付税金Taxespayable

应付债券bondspayable

即namely/thatistosay

分界线dividingline

初始投资initialinvestment

注册资本registeredcapital

留存收益retainedearnings

量上关系quantitativerelationship

等于beequalto

总和sum

Liabilityshouldbegivenpriorityoverowner’sequityintermsofthedistributionoftheresidualvalues

剩余价值residualvalues

强调emphasize

减less介词

失效invalidity

购买purchase

仍然有效remaintobevalid

发生occurvi

股票stock、capitalstock（股本）

普通股股票equitysecurity

股票/股份证书sharecertificate

证券、股票stockcertificate

发行股票issuecapitalstock

付现paycash

办公设备officeequipment

应付票据Notespayable

以赊账方式onaccount

开出issue（anotepayable）

部分收回inpartialcollectionof…

部分支付inpartialpaymentof…

复式记账会计double-entryaccounting

连续的程序或步骤thesequenceofproceduresorsteps

业务交易businesstransaction

把经济业务记录在日记账中recordtransactionsinthejournal

以时间先后顺序inthechronologicalorder

会计英语总结四

会计分录accountingentries

借方debitside

贷方creditside

总分类账ledgeraccount

试算平衡表trialbalance

计算分类账余额calculatethebalancesofeachledgeraccount

证实verify

过账过程postingprocess

在多

数情况下inmanycases

整年的whole-year

事项event

记账记录entervt

借方debits；贷方credits

做期末调整分录makeend-of-periodadjustingentries

记入日记账并过入分类账journalizethemandpostthemtoledgeraccounts

调整后试算表adjustedtrialbalance

保证借贷方相等ensuretheequalityofdebitsandcredits

收入和费用账户revenueandexpenseaccounts

结清close

做结帐分录makeclosingentries

结帐后试算表after-closingtrialbalance

T型账户Taccount

包括consistof

表中包括三个项目consistofthreeitems

什么情况下一个业务记借方inwhatcasesshouldatransactionbeenteredonthedebitside

通常地conventionally

Assetandexpenseincreasesarerecordedasdebit,whileliability,owner’sequity,andrevenueincreasesarerecordedascredit.

相反地incontrast

土地账户landaccount

资产账户assetaccount

除了土地账户，这个事例还涉及到哪个账户呢？

Whataccountdoesthecaseinvolvebesidesthelandaccount

它使得会计等式两边不平等

Itwillmakeunequalthetwosidesoftheaccountingequation

记账方法recordingmethod

零niladj/n.

在正常情况下innormalcases

完全正确absolutelyright

借方余额debitbalance

借方分录debitentry

确认业务confirmtransaction

Decidewhichledgeaccounttodebitandwhichledgeaccounttocreditaccountingtothenatureoftheaccountsinvolvedanditsincreasinganddecreasingeffect.

在日记账里记录业务

Recordthetransactioninthejournal

总分类账ledger

摘要abstract

剩余的theremaining（$30000）剩余的3万美元

付两万现金pay$20000incash

赊账oncredit

企业的规模thescaleofthebusiness

普通日记账generaljournal

各种特殊日记账variousspecialjournals

现金收入日记账cashreceiptsjournal

现金支出日记账cashpaymentsjournal

销售日记账salesjournal

购货日记账purchasejournal

原始凭证sourcedocuments

日期栏datecolumn

过账posting

贷方栏creditcolumn

Postingistheprocessthatthedebitsandcreditsaretransferredfromthejournaltotheledgeraccounts.

Businessofdifferentsizesanddifferentnatures

Accountsarecreatedonthebasisoftheitemsoffinancialstatements.

Theirsequenceintheledgerisusuallythesameasthatoftheitemsinfinancialstatements.

余额应注明是借方余额还是贷方余额Thebalanceshouldbemadeclearwhetheritisadebitbalanceoracreditbalance.

差额difference

余额balance

完全正确absolutelyright

反之亦然viceverse

错误计算miscalculation

借贷方的错位misplacingofadebitasacredit

找出确定原因identifythecause

改正putitright

Thereisasequenceofstepstolocatetheerror.

差错的步骤如果适当，可以节省不少时间和精力

Thepropersequenceoferror-locatingprocedurescansaveusconsiderabletimeandeffort.

调整分录adjustingentries

提前收取服务费collecttheservicefeeinadvance

总额应分摊到接下来的数月中sothetotalamountshouldbeapportionedtothefollowingmonths

分摊、分派、按（比例）分配apportionvt

Eg.thegroupleaderapportionedthemthedutiesfortheweek.

保险单、保单insurancepolicy

预先支付的钱advancepayment

资产和费用的增加记在借方，减少记在贷方

Bothassetandexpenseincreasesarerecordedasdebit,andtheirdecreasesarerecordedascredit.

未到期的，未尽的Unexpired

有效期限unexpiredterm

登记业务recordtransaction

在月末做调整分录maketheadjustingentryattheendofthemonth

预付费用/待摊费用prepaidexpense

预提费用（还未支付）accruedexpense

建筑物折旧depreciation（贬值）ofbuildings

累计折旧accumulateddepreciation

收取（钱、信）collect

至于asfor

预收账户advancecollectionaccount

未入账费用unrecordedexpense

利息费用interestexpense

到期onmaturity

本金principal

利息interest

调整方法adjustingmethod

惯例/通常做法generalpractice

Thegeneralpracticeistorecordadjustingentriesinthejournalbeforetheyarepostedtotheledger

产生错误makeerrors

已入账的成本recordedcosts

预收收入、未获得的收入unearnedrevenue

应计收入、未入账的收入unrecordedrevenue

应计收入accruedrevenue

应计费用、未入账的费用unrecordedexpense

调整后的试算表adjustedtrialbalance

结帐closetheaccount

会计英语总结四

得利gainaprofit

招致损失incuraloss

Transferthenetincomeorthenetlosstotheretainedearningsaccount

留存收益retainedearningsaccount

把余额转入收益汇总账户transferthebalanceintotheincomesummaryaccount

那是当然的了thatisforsure

为…铺平道路pavethewayfor

Debittherevenueaccountandcredittheincomesummaryaccountforanamountequaltothecreditbalanceoftherevenueaccount.

临时性账户temporaryaccounts/nominalaccounts

永久性账户permanentaccounts/realaccounts

收益汇总账户incomesummary

赤字deficit

复合日记账分录compoundjournalentry

留存收益表astatementofretainedearnings

现金流量表astatementofcashflows

财务状况financialposition

经营状况operatingstatus

完整的一套acompletesetof

揭示reveal

利息收入interestearned

销售佣金salescommissionsearned

工资费用salaryexpense

广告费用advertisingexpense

销售员工salesstaff

批发商wholesaler

销售过程sellingprocess

运输费用deliveryexpense

毛利grossprofit

单步single-step

多步multi-step

净收益netincome

经营总收入operatingincome

净收益netincome

减deduct

负的，减minus

营业外支出non-operatingexpense

经营业绩operatingperformance

销售收入净额netsales

销货成本costofgoodssold

经营费用operatingexpense

销售人员工资salessalaries

销售佣金salescommissions

送货服务费用deliveryserviceexpense

经营收益operatingincome

利息收入interestrevenue

利息费用interestexpenses

所得税费用incometaxesexpense

股利dividends

减substract

详细说明detail

分配distribute

留存收益retainedearnings

股东权益stockholders’sequity

期初留存收益beginningretainedearnings

期末留存收益endingretainedearnings

股利的宣布dividenddeclaration

优先股preferredstock/shares

普通股commonstock/shares

现金股利cashdividend

股票股利stockdividend

提款withdral

获利性经营profitableoperations;proprietor[prə