财务会计单词表.docx

1、财务会计单词表财务会计单词表account. n. 帐，帐户；帐单。 vi. 说明；计价。accounting n. 管帐；管帐学。accountant. n. 管帐师；管帐人员。record-keeping n. 记录，记账。certify. vi. 证实；执业。summarize vi 汇总；概括。transaction. n. 交易，事项，管帐事项，经济营业。finance. n 财务；金融；筹资；融通资金；财务，理财。 vi. 筹资；融通资金。evaluation. n. 评判，评估。auditing. n 审计；审计学。review. vi & n 检查；回想；评论。measure

2、n 量度；量具；方法。 vi. 计量。process n. 步调；工序；过程 v. 处理；加工。assumption n. 假设，假定。accounting entity 管帐实体。sole proprietorship 独资。partnership n 合股。corporation n 股份公司。going concern 连续经营。liquidate vi 清理（破产地企业）；了债；清除。.money measurement 泉币计量。inflation n通货膨胀。deflation n 通货紧缩。accounting period 管帐时代。financial statement 财务

3、报表historical cost 汗青成本。objectivity n 客不雅性invoices n 发票；发货单。physical count 实地计数。bias-free evidence 无成见的证据。materiality n 重要性。conservation n 稳健性，慎重性。consistency n 一致性，一贯性。full disclosure 充分披露matching n 配比性，合营性。element n 要素。assets n 资产，家当。liability n 负债，债务；义务。owners equity 营业权益，所有者权益。revenue n 营业收入。expe

4、nses n 费用，支出。net earnings 净收益，净盈利。Ledger n 分类帐Double-entry n 复式记录Entry n 分录，记录；入场；通道Trial balance 试算表Multinational Corporation. 跨国公司 Manual accounting 手工管帐Cash n 现金 ， vt兑现Notes receivable 应收单子Accrued fees receivable 应收应计费用Supplies on hand 手头物料用品Prepaid rent 预付房钱Prepaid insurance 预付保险Accumulated depr

5、eciation 累计折旧Plant and equipment 厂场资产及设备Accounts payable 敷衍帐款Unearned fees 已收未获的收入Mortgage payable 敷衍典质款Withdrawals n 提款；撤消；收回Income summary 收益汇总Service fees earned 已获办事费收入Utility expenses 公用事业费（如水电费）Wage n （月）工资；报应，答谢Salary n （季或年）薪水；v 给发薪Renaissance n 文艺中兴，文艺中兴时代Duality n. 两重性，二元性Offset n. & v抵消，补

6、偿Balance n余额；均衡 v（用天平）称；比较，比较；使均衡、均等 vi 均衡，均等Abbreviate v 缩写，简单；缩短；节略Debit n 借方，计入借方的款项 v将计入借方Credit n贷，贷方，计入贷方的款项；信任；信用；赞扬；信用，赊欠；（银行中的）存款，债权；（美国粹校中的）学历 v 将计入贷方；信任；把归于Investment n 投资accounting cycle 管帐轮回raw material 原材料finish product 产成品，制成品source documents 原始凭证journal n 日记账；杂志；报纸；日记；议事录work sheet 工

7、作底稿chronological adj. 按照年代次序的journalizing 编制分录disbursement n 支出merchandise n 商品；货色。v, 经商acquisition n 取得withdrawals n 提取；退股；退伙advertising fees earned 以获告白费收入net income 净收益contra accounts 备抵账户balance sheet 资产负债表 income statement 收益表temporary accounts 临时账户income summary 收益汇总retained earnings 留存收益，留置收益

8、no corporate 非股份sales discounts 销货扣头purchases discounts 购货扣头 purchases returns and allowances 购货退回与折让gross margin 毛利merchandise n. 商品、货色 vi. 经商 v. 生意、倾销discount n. 扣头 v. 打折出售，将（单子）贴现 vi. 贴现allowance n. 津贴、补贴费；扣头、折让；备抵、预备；减免FOB destination 目标地交货FOB shipping point 起运点交货transportation in 购货运费transporta

9、tion out 销货运费cost of goods sold 已售商品成本periodic inventory system 按期盘存制（实地盘存制）perpetual inventory system 永续盘存制（账面盘存制）inventory n. 存货，家当目次，存货盘存 v. 为编制家当目次money order 汇票、邮票 IOU n 借据（由I owe you 的读音缩略转义而成）posted check 远期支票NSF 存款不足cash on hand 库存现金cash in bank 银行存款petty cash 零用现金sinking fund 偿债基金bank recon

10、ciliation 银行往来调剂表bank statement 银行对账单， 银行结单outstanding check 未兑现支票miscellaneous expense 杂项费用imprest petty cash fund 定额备用金uncollectible accounts 坏账allowance for uncollectible accounts 坏账预备、备抵坏账write-off 冲销；减记；销记aging schedule 账龄分析表proceeds n 实得款项，收入，收款principal n 本金maturity value 到期值promissory notes

11、本票，期票dishonored notes 拒付单子contingent liability 或有负债accrued interest receivable 应计应收利钱numerator n 分子denominator n 分母raw materials 原材料specific identification 个别认定法weighted-average 加权平均法first-in first-out 先辈先出法last-in first-out 落后先出法lower of cost or market 成本与市价孰低法deterioration n 恶化 变质obsolescence n 舍弃

12、write-down 减记（账面价值）至replacement cost 重置成本net realizable value 净实现价值disposed n 清理item-by-item method 逐项比较法loss due to market decline of inventory 存货削价损掉allowance for loss due to market decline of inventory 存货削价预备retail method 零售价法gross profit method 毛利率法short-term investment 短期投资marketable securities

13、 有价证券gain (loss) on sale of investment 出售投资利得（或利掉）loss on decline in short-term investment 短期投资削价损掉allowance to reduce short-term investment to market 短期投资减至市价备抵cost method 成本法 equity method 权益法portfolio n 有价证券组合，投资搭配；公函包；部长职务unrealized loss on long-term investment 经久投资未实现损掉consolidate v 归并；巩固divide

14、nd income 股利收入common stock 通俗股corporate bond 公司债券amortization n 摊销premium n 溢价；保险费；贴水；佣金brokers commission 经纪人佣金interest earned 已获利钱收入offset v 抵消，冲减，补偿effective interest rate 实际利率face interest rate 票面利率carrying value 账面价值rate of return 收受接收率；待遇率；利润率Plant assets 厂场设备fixture n 装配，装修；固定物furniture n 器具；

15、家具depreciation n 折旧depletion n 折耗intangible assets 无形资产natural resource 天然资本patent n 专利权； a 专利物 v 赞成专利，取得的专利copyright n 版权leasehold n 租赁权，租赁物，租约；a 租来的franchise n 特许权，专营权；v 给以特权trademark n 商标；v 给标上商标goodwill n 商誉amortization n 摊销sum-of-years-digits method 年数总和法double-declining-balance method 双倍余额递减法g

16、roup depreciation 分类折旧discard v & n 损掉落，报废trade-in 贴旧换新payroll n 工薪， 工薪付出总额discount on notes payable 敷衍单子折价excise tax 货色税，营业税，花费税deferred revenue 递延收入 special-order firm 依照定单组织临盆的企业absorb v 接收，归并，分派product warranty liability 产品保修负债vacation pay liability 休假津贴负债contingent liability 或有负债credit guarante

17、e 信用担保lawsuit 司法诉讼income tax 所得税compensation n待遇，补偿，补偿金withhold v 扣款，扣缴be liable to 对包袱fair labor standards act 公允劳动标准法federal income contributions act 联邦保险专门税法wage bracket 工资级别pension 养老金，退休金，抚恤金exemption 宽贷豁免，免税payroll register 工资表life-insurance 人寿保险Stock n 股票，股份；存货Dilute v 冲淡，稀释，摊薄Bond indenture

18、债券契约Secured bonds 担保债券Term bonds 按期债券Serial bonds 分期还本债券Registered bonds 记名式债券Coupon bonds 附息票债券Present value 现值Annuity n 年金Effective interest method 实际利率法Retirement n 退休；退服；收回Conversion n 折换，改换，转换Common stock 通俗股Provision n 预备，备付，备抵Paid-in capital in excess of par value 超面值缴入股本Bond sinking funds 偿债

19、基金 Mortgage v 典质，n 典质权；典质（贷款，债券）Real property 不动产，房地产Installment n 分期付款，分期收款Operating lease 经营性Capital lease 本钱性租赁，融资租赁Pension n 养老金，退休金，抚恤金 dissolve v 闭幕mutual agency 互为代理unlimited liability 有限义务furniture and displays 器具与摆设物品stockholder n 股东contributed capital 实缴股本legal entity 法人，合法组织transferabilit

20、y 可转移性capital-raising capability 筹资才能authorized stock 额定股份，额定股本issued stock 已发行股票outstanding stock 外发股票treasury stock 库藏股preferred stock 优先股par an no-par value stock 面值与无面值股票connotation n 涵义，内涵legal capital 法定本钱capital stock 股本broad of directors 董事会stated value 设订价值organization costs 创办费 subscriptio

21、n n 认股，认股缴款 capital stock subscribed 已认股本stock dividend 股票股利distributable 应分派stock split 股利瓜分appropriation n 拨给，拨用the state of changes in financial position 财务状况更换表working capital 营运成本fund 基金，资金；专款donation 捐赠 source and use 来源与应用cash equivalent 现金等价物 money market accounts commercial paper 贸易单子treasu

22、ry bill 国债，国库券the statement of cash flows. 现金流量表accrual basis 应计差不多cash basis 现金差不多indirect method 间接法horizontal analysis 程度分析，横向分析vertical analysis 垂直分析，纵向分析common-size 总体构造分析表ration analysis 比率分析current ratio 流淌比率quick ratio 速动比率receivable turnover 应收账款周转率inventory turnover 存货周转率profit margin 利润比率return on assets 资产报告请示率earnings per share 每股赢余 debt to equity ratio 负债权益比率