会计专业词汇.docx
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会计专业词汇
该单元属于单词书:
会计专业英语词汇表查看
accountingperiod会计期会计年度
accoungtingprocess:
会计程序
budgetn.预算vt.编预算,为…做预算
accountingn.会计
accrualbasisn.权责发生制,应计制,权责发生基础,应计基础
annualreportn.年度报告
auditn.查帐,审计vt.审计,旁听
balancesheet决算表,资产负债表,资金平衡表;
cashandcashequivalents现金及现金等价物
cashbasisn.现金制(以现金为依据的记帐法);
cashflowstatement现金流量表
CPA注册会计师CertifiedPublicAccountant
corporationn.公司,法人,集团
costaccountingn.成本会计;
financialaccounting财务会计;
economicentity经济实力
forecastn.预测,预报vt.&vi.预测;
geenralpurposefinancialstatements通用财务报表
GAAPabbr.一般公认会计原则(=generallyacceptedaccountingprinciples)
goingconcern继续盈利的企业;持续经营
incomestatement收益表,损益表,利润表;
internalauditing内部审计;
InternationalAccountingStandardBoard国际会计准则理事会
managementaccountingn.管理会计(学),管理计算,簿记处理;
unitofmeasurement货币计量;
not-for-profits非盈利组织
partnershipn.合伙,合股
performancen.业绩
prospectusn.招股说明书;内容说明书;(即将出版的书等的)内容介绍,简介;计划书,意见书;(讲义等的)大纲
soleproprietorship独资;
stewardshipofmanagement管理当局的受托责任
assetn.资产,有用的东西,优点,长处;
balancebetweenbenefitandcost权衡成本效益
comparabilityn.相似性,可比较性;
completeness完整性;confirmatoryrole确证作用;currentcost现行成本
equityn.权益,产权,(无固定利息的)股票n.公平,公正
expensen.消费,支出;
faithfulrepresentation如实反映;frameworkforthepreparationandpresentationoffinancialstatements编报财务报表的框架
gain利得;
historicalcost历史成本
incomen.收益;收入,所得
incometaxn.所得税
inventoryn.存货
liabilityn.负债
lossn.损失;
Lowerofcostandnetrealizablevalue成本与可变现净值孰低法
materialityn.重要性
neutralityn.中立性;
Non-monetaryassets非货币性资产;
prodictiverole预测作用;presentvalue现值
prudencen.审慎,慎重,精心明辨(conservatism)
realizablevalue可实现价值可变现价值
receivableadj.可收到的,应收的n.(复)receivables:
应收帐款
reliabilityn.可靠性
revenue收入n.总收入;财政收入,税收n.税务局
segmentn.企业分部
substanceoverform实质重于形式;
timeliness及时性
understandabilityn.可理解性
accountform帐户,账式
accountpayable应付帐款;
accruedliability应计负债
administrativeexpense管理费用行政事务费
amortization摊销;n.分期偿还;
available-for-salesecurity可供出售证券
bondn.债券
borrowingn.借款,贷款;
comprehensiveincome综合收益
costofsales销售成本;
currentitem流动性项目;currentliability流动负债;
(capital)reserve(资本)公积
depreciationn.折旧
directmethodn.直接法;
discontinuedoperation终止营业;
equitymethod权益法;
indirectmethod间接法
distributioncost销售费用n.发行成本,经销成本
financecost财务费用;
finishedgood产成品
goodwilln.商誉,信誉.;
foreigncurrencytranslationadjustment外币折算差额
intangibleassetn.无形资产
investingactivities投资活动
investmentn.投资,投入,投资额
mortgage抵押借款;vt.抵押n.抵押;房屋抵押贷款;multiple-stepform多步式;
non-currentasset非流动资产
notespayable[经]应付账款
operatingactivities经营活动;
operatingcycle营业周期;
prepaidexpense预付费用;
rawmaterial原材料,素材;
propertyplantandequipment固定资产;
reportform报告式
retainedearnings留存收益
sharecapital股本;
short-terminvestment短期投资;
single-stepform单步式;
taxespayable应交税金
treasurybill短期国库券
treasurynoten.(美国的)中期国库券,;
wagespayable应付工资
workinprogressn.在产品
account账户
accountingequation会计等式
accrual应计;
accruedasset应计资产
accumulateddepreciationn.累计折旧;
adjustedtrailbalance调整后的试算平衡表;
adjustingentry调整分录
cashn.现金
allowancefordoubtfulaccounts坏账准备;
cashdividend现金股利
closingentry结账分录
commonstock普通股
contraaccountn.抵减帐户
creditn.贷项,信贷
debitn.借方,借项
deferraln.递延;
deferredexpense递延费用;
deferredrevenue递延收入
dividendn.红利,股息,意外之财,彩金,被除数;
double-entrybookkeepingsystem复式记账
entryn.分录;
incomesummaryaccount本年利润账户
journaln.日记账
ledger分类帐
parvalue平价,票面价值;
permanentaccount永久性账户
postn.过账;
post-closingtrailbalance结账后试算平衡;
salesdiscount销售折扣
salvagevalue残值;
salesreturnsandallowance销售退回与折让;
temporaryaccount暂时性账户;
trailbalance试算平衡表
unearnedadj.不劳而获的,不应得到的;
unearnedrevenue预计收入;
valuationasjustments计价调整
T-accountT型账户
count盘存;
administrativeoverhead管理间接费用;
agingreceivable应收账款账龄分析
Averagecost平均费用平均成本
baddebtn.呆账,坏账,死帐
bankreconciliation银行存款余额调节表
bankstatement银行结单,银行对账单;
cashbook现金账
cashonhandn.库存现金;
cashshortandover现金尾差,现金短溢;
costflowassumption成本流转假说
demanddeposit活期存款;
depositintransit在途存款;
deposittoguaranteecontractperformance合同履行保证金;
directlabor直接人工;
directmaterial直接材料
IOU(=Ioweyou)n.借据;
dividendreceivable应收股利;
equityinvestment权益投资;
first-infirst-out先进先出法
maturityn.成熟(支票等的)到期;
maturitydate到期日;
movingorcumulativeweightedaverage移动加权平均;
netrealizablevalue可变现净值
overdraftn.透支
notesreceivable[经]应收票据;
overtimepremium加班津贴;
pastdue过期;
periodicsystem定期盘存制;
perpetualsystem永续盘存制
rebaten.回扣;
pettycashfund备用金;
prudenceconcept谨慎性原则;
redeemablepreferenceshares可赎回优先股
retailn.零售;
retailmethod零售价法
reversen转回;
sellingcost销售费用;
specificidentification个别认定法;
standardcost标准成本
supplyn.无聊,价值较低的材料;
subsidiaryrecord明细记录
tradediscountn.商业折扣,同行折扣,批发折扣;
tradereceivable应收账款
writedown减记;
variableproductionoverhead可变制造费用;
amortizevt.摊销;
amortizecost摊销成本
capitalize资本化;
arm‘slengthtransaction公平交易
control控制;
carryingamount账面价值;
consolidatedfinancialstatements合并财务报表;
depreciableamount应计折旧额;
derecognize终止确认
fairvalue公允价值;
effectiveinterestratemethod实际利率法;
estimatedresidualvalue预计残值
financialinstrumentn.金融工具,金融证券;
financialasset金融资产
identifiable可辨认;
heldonfreehold拥有所有权;
heldonleasehold拥有使用权;
held-to-maturityinvestiments持有至到期投资
impairmentn.减值;
internallygenerated自创;
investee被投资方
investmentincome投资收入;
investmentproperty投资性房地产
parentcompany母公司,总公司;
knowledgeablewillingparties熟悉情况,自愿的双方
ordinaryshares普通股;
physicalsubstance实物形态;
quotedmarketprice市场报价
recoverableamount可收回金额;
reducingbalancemethod余额递减折旧法;
researchanddevelopmentcosts研究和开发支出
evaluationn.重估;
revaluationsurplus重估增值
significant重大影响;
straight-line-method直线法或年限平均法
subsidiarycompanyn.子公司,附属公司;
sum-of-the-yeardigitsmethod年数综合法;
surpluscash现金盈余
writeoff注销记为费用;
adjunctaccount附属账户
atpar平价,按票面价格
bonusn.红利,奖金
bookvalue帐面价值
Callablebond可提前赎回债券;
compoundinstrument混合股利
discountrate贴现率
discountn.折扣,贴现率vt.打折扣,贴现,不重视,不全信vi.贴现,减息贷款
facevaluen.票面价值,表面价值;
good&servicetax货物和劳务税;
grosspricemethod总价法
indirecttaxationn.间接税制
installmentn.分期付款(安装,一期);
interest-bearing带息,附息
leveragen.杠杆作用,
lienn.扣押权,留置权
mortgagebond[经]抵押债券
netprice净价实价
payrolltax就业税,薪工税,工资薪金税
premiumn.(商)溢价
provision准备
retainedearning留存收益
salestaxn.营业税,销售税;
socialsecurityandunemploymentinsurance社会保障税和失业保险金;taxauthorities税务机关
taxdeductionn.税前抵扣(指在计算所得税时可从纳税者所得总额中扣除的款项,如子女抚养费等)
valueaddedtaxn.增值税
warrant认股权
warrantyn.产品质保
yield收益率;
zero-couponbond零息债券;
additionalpaid-incapital股本溢价;
callability可赎回优先权
convertibilityn.可转换(优先股)
cumulative积累(优先股);
declarationdate股权宣告日
fairmarketvalue公允市价;
legalcapital法定资本
limitedliabilityn.有限责任
liquidate清算
participation参加(优先股);
paymentday股利支付日;
securitieslaw证券法
stockholdern.股东=shareholder(英);
sharesoutstanding流通在外的股份;
stockdividenddistributable应付股票股利
stockoption股票期权;优先认股权
stocksplit股份分割,分股
treasurystockn.[商]库存股份
commission销售佣金;
associatingcauseandeffect因果关系对比
cashdiscountn.现金折扣
consideration对价
dealern.经销商;商人;发牌者,庄家;[俚语]毒品贩子,贩毒者
departmentstore百货公司n.百货商店;
grossamount总额;
immediaterecognition立即确认;
installmentsales分期收款销售
matching配比
nominalvalue名义价值;
ordinaryoperatingactivities经常经营活动
refund退款;
salesallowance销售折让;
salesreturns销售退回;
shippingcost运费
volumevolumerebate数量折扣
accountingpolicy会计政策;
assetturnover资产周转率;
auditor’sreport审计报告;
baseamount基数
baseyear基期或基年;
businessrisk商业风险;
chairman'sstatement董事长报告
common-sizestatement统一量度式财务报表;
comparativestatement比较报表
scoringcreditscoring信用评级
cross-sectionalcomparison同行业比较;
director‘sreport董事会报告
DuPontsystem杜邦分析系统
economicenvironment经济环境
financialasset财务资产
financialleverage财务杠杆作用;
financialratio财务比率
governmentstatistics政府统计数据
netincometosales销售净利润;
netprofitmargin边际净利率
ratioanalysis比率分析;
returnonassets资产回报率
roereturnonequity权益资产报酬率;
returnonsales销售资产报酬率
time-seriescomparison时间序列比较
trendanalysis趋势分析
workingcapital营运资本
allocationrate分配率
clockcard工时卡;costallocation成本分配
departmentoverhead部门制造费用
manufacturingoverhead制造费用
payrollsystem工资系统
reciprocalmethod交互分配法
step-downmethod顺序分配法
budgetedbalancesheet预算资产负债表
budgetedstatementofcashflows预算现金流量表
capitalexpendituresbudget资本支出预算
costcenter成本中心
costofgoodssoldbudget产品销售成本预算
efficiencyvariance效率差异
favorablevariance有利差异
fixedoverheadcapacityvariance固定性制造费用能量差异
fixedoverheadexpenditurevariance固定性制造费用耗费差异
fixedoverheadvariance固定性制造费用差异
laborcostvariance人工成本差异
laborefficiencyvariance人工效率差异
laborratevariance人工工资率差异
materialpricevariance材料价格差异
materialusagevariance材料使用差异
operatingbudget经营预算
pricestandards价格标准
productionbudget生产预算
profitcenter利润中心