会计英语单词.docx

会计英语单词.docx

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会计英语单词

1、会计accountant

2、簿记bookkeeping

3、相关性Relevance

4、客观性objectivity

5、可行性feasibility

6、利润表incomestatement/profitandlossaccount

7、资产负债表balancesheetv

8、现金流量表cashflowstatement

9、资产asset

10、负债Liability

11、所有者权益owner'sequity/capital

12、收入Revenue

13、费用expense

14、收益Income

15、公认会计原则Generallyacceptedaccountingprinciples

16、财务会计准则委员会FinancialAccountingStandardsBoard

17、会计主体entityconcept

18、成本原则costprinciple

19、折旧depreciation

20、持续经营Going-concern

21、货币计量单位stable-monetary-unit

22、配比原则matchingprinciple

23、充分披露原则full-disclosureprinciple

24、一贯性原则consistencyprinciple

25、重要性原则materialityprinciple

26、谨慎原则conservatismconcept

27、复式记账Double-entrysystem

28、美国注册会计师协会AmericanInstituteofCertifiedPublicAccountants

29、中国注册会计师协会ChineseInstituteofCertifiedPublicAccountants

30、财务会计financialaccounting

31、管理会计managementaccounting

32、税务会计taxaccounting

33、会计等式accountingequation

34、经济业务businesstransaction

35、会计职业道德ethicsofaccounting

第二章

1、经济业务economicevent

2、原始凭证sourcedocument

3、外部业务externaltransaction

4、内部业务internaltransaction

5、账户account

6、借方debit

7、贷方credit

8、借贷规则rulesofdebitandcredit

9、现金cash

10、银行存款Cashinbank

11、应收账款receivable

12、预付费用prepaidexpenses

13、应付账款accountspayable

14、预收收入unearnedrevenue

15、投资investment

16、提存withdrawal

17、暂时账户temporaryaccount

18、虚账户nominalaccounts

19、实账户realaccounts

20、科目表chartofaccounts

21、总分类账generalledger

22、正常余额Normalbalance

23、记日记账journalizing

24、复合分录compoundjournalentry

25、普通日记账generaljournal

26、过账posting

27、会计循环accountingcycle

28、试算表trialbalance

29、账项调整adjustment

30、调整后试算表adjustedtrialbalance

31、结账closing

32、结账后试算表Post-closingtrialbalance

33、记账凭证voucher

34、收款凭证receiptvoucher

35、付款凭证paymentvoucher

36、转账凭证transfervoucher

37、负债比率debtratio

38、财务杠杆financialleverage

第三章

1、会计期间timeperiod

2、财政年度Fiscalyear

3、日历年度calendaryear

4、自然经营年度Naturalbusinessyear

5、账项调整adjustment

6、应计制、权责发生制accrualbasis

7、现金制、收付实现制cashbasis

8、预付项目prepaiditems

9、预收项目unearneditems

10、递延与应计Deferredandaccrued

11、折旧depreciation

12、备抵账户contraaccount

13、账面净值netbookvalue

14、工作底稿worksheet

15、结账分录closingentries

16、收益汇总incomesummary

17、账务处理程序bookkeepingprocedures

18、汇总记账凭证summarizedvouchers

19、科目汇总表categorizedaccountssummary

20、多栏式日记账columnarjournal

21、预收收入unearnedrevenue

22、预收账款Advancefromcustomers

23、待摊费用Prepaidexpenses

24、预提费用Accruedexpenses

25、分类资产负债表classifiedbalancesheet

26、营运资本workingcapital

27、长期投资long-terminvestment

28、固定资产tangiblefixedasset

29、无形资产intangiblefixedasset

30、股东权益stockholders'equity

31、缴入资本contributedcapital

32、普通股股本commonstock

33、留存收益retainedearnings

34、流动比率currentratio

35、流动性Liquidity

第四章

1、现金等价物cashequivalent

2、商业票据mercantilepaper

3、国库券treasurybill

4、内部控制internalcontrols

5、备用金pettycashfund

6、银行对账单bankstatement

7、借项通知单Debitmemorandum

8、货项通知单creditmemorandum

9、银行余额调节表Bankreconciliation

10、在途存款depositintransit

11、未兑现支票outstandingcheck

12、手续费servicecharges

13、存款不足退款nonsufficientfundschecks

14、短期投资temporaryinvestments

15、成本与市价孰低lowerofcostormarket

16、短期投资市价下跌准备allowancetoreducetemporaryinvestmenttomarkets

17、坏账baddebts

18、注销writeoff

19、坏账回收baddebtrecovery

20、账龄分析法agingofaccountsreceivablemethod

21、备抵法allowancemethod

22、直接冲消法Directwriteoffmethod

23、信用卡销售CreditCardSales

24、期票promissorynote

25、出票人Maker

26、受款人payee

27、到期日maturitydate

28、应收票据拒付dishonorednotereceivable

29、应收票据贴现discountingnotereceivable

30、贴现所得proceeds

31、或有负债contingentliability

32、应收账款出售sellingaccountsreceivable

33、应收账款抵押pledgingaccountsreceivable

34、应收账款周转率accountsreceivableturnover

第五章

1、个别认定法specificidentificationmethod

2、先进先出法first-in,first-outmethod

3、后进先出法last-infirst-outmethod

4、销售收入salesrevenue

5、销售成本Costofgoodssold

6、毛利grossprofit

7、营业费用operatingexpenses

8、商品存货merchandiseinventory

9、定期盘存制periodicinventorysystem

10、永续盘存制perpetualinventorysystem

11、购货退回与折让purchasereturnandallowances

12、商业折扣Tradediscount

13、购货折扣purchasediscount

14、付款条件creditterms

15、运费transportationcosts

16、目的地交货freeonboarddestination

17、离岸价格FOBshippingpoint

18、销售退回与折让SalesReturnsandAllowances

19、销售折扣salesdiscount

20、借项备忘录debitmemorandum

21、贷项备忘录creditmemorandum

22、存货减值inventory

23、成本与市价孰低法shrinkage

24、原材料Rawmaterial

25、生产成本workinprocess

26、完工产品finishedgoods

27、在产品workinprocessinventory

28、制造费用manufacturingoverhead

29、运输费用transportation-in

30、利润操作incomemanipulate

31、存货短缺InventoryShrinkage

32、毛利grossmargin

33、可变净现值netrealizablevalue

34、存货跌价准备Provisionfordeclineinvalueofinventories

35、毛利率法grossprofitmethod

36、零售价格法Retailinventorymethod

37、存货周转率inventoryturnover

38、存货周转天数numberofdays’salesininventory

第六章

1、成本法Costmethod

2、权益法EquityMethod

3、后续支出subsequentexpenditure

4、直线法theStraight-linemethod

5、加速折旧法acceleratedmethods

6、年数总和法Sum-of-the-years-digitsmethod

7、余额递减法decliningbalancemethod

8、估计变更Changesinestimates

9、专利权patents

10、版权copyright

11、特许权franchise

12、商标权trademarks

13、商誉Goodwill

14、开办费pre-operatingexpenses

15、递延费用deferredexpenses

16、长期资产的减值impairmentoflong-termassets

17、债券证券debtsecurity

18、股权证券equitysecurities

19、资本性支出Capitalexpenditures

20、收益性支出revenueexpenditure

21、土地改良landimprovements

22、非折旧资产non-depreciableassets

23、经营租赁operatinglease

24、筹资租赁financinglease

25、表外融资Off-balancesheetFinancing

26、实质重于形式SubstanceoverForm

27、非货币性交易non-currencyexchange

28、一揽子购入lump-sumpurchase

29、在建工程Constructioninprogress

30、双倍余额递减法double-declining-balancemethod

31、残值residualvalue

32、账面余额Carryingvalue

33、固定资产清理fixedassetspendingdisposal

34、折耗Depletion

35、工作量法productionmethod

36、摊销amortization

37、资产报酬率Returnonassets

38、资产周转率Assetturnover