会计英语单词.docx

1、会计英语单词1、会计accountant2、簿记bookkeeping3、相关性 Relevance4、客观性objectivity5、可行性feasibility6、利润表income statement/profit and loss account7、资产负债表balance sheetv8、现金流量表cash flow statement9、资产asset10、负债Liability11、所有者权益owners equity/capital12、收入Revenue13、费用expense14、收益Income15、公认会计原则Generally accepted accounting

2、principles 16、财务会计准则委员会Financial Accounting Standards Board17、会计主体entity concept18、成本原则cost principle19、折旧depreciation20、持续经营 Going-concern21、货币计量单位 stable-monetary-unit 22、配比原则matching principle23、充分披露原则full-disclosure principle24、一贯性原则consistency principle 25、重要性原则materiality principle26、谨慎原则conse

3、rvatism concept27、复式记账Double-entry system 28、美国注册会计师协会American Institute of Certified Public Accountants 29、中国注册会计师协会Chinese Institute of Certified Public Accountants30、财务会计financial accounting31、管理会计management accounting32、税务会计tax accounting33、会计等式accounting equation34、经济业务business transaction35、会计

4、职业道德ethics of accounting 第二章1、经济业务economic event2、原始凭证source document 3、外部业务external transaction4、内部业务internal transaction5、账户account6、借方debit7、贷方credit8、借贷规则 rules of debit and credit9、现金cash10、银行存款Cash in bank 11、应收账款 receivable 12、预付费用prepaid expenses13、应付账款accounts payable14、预收收入unearned revenue

5、15、投资investment16、提存withdrawal17、暂时账户temporary account18、虚账户nominal accounts 19、实账户real accounts20、科目表chart of accounts21、总分类账general ledger22、正常余额Normal balance23、记日记账journalizing24、复合分录compound journal entry25、普通日记账general journal26、过账posting27、会计循环accounting cycle28、试算表trial balance29、账项调整adjustm

6、ent 30、调整后试算表adjusted trial balance31、结账closing32、结账后试算表Post-closing trial balance33、记账凭证voucher34、收款凭证receipt voucher35、付款凭证payment voucher 36、转账凭证transfer voucher37、负债比率debt ratio38、财务杠杆financial leverage第三章1、会计期间time period2、财政年度Fiscal year3、日历年度calendar year4、自然经营年度Natural business year5、账项调整adj

7、ustment 6、应计制、权责发生制accrual basis7、现金制、收付实现制cash basis8、预付项目prepaid items9、预收项目unearned items10、递延与应计Deferred and accrued11、折旧depreciation12、备抵账户contra account13、账面净值net book value14、工作底稿worksheet15、结账分录closing entries16、收益汇总income summary17、账务处理程序bookkeeping procedures18、汇总记账凭证 summarized vouchers19

8、、科目汇总表categorized accounts summary20、多栏式日记账columnar journal21、预收收入unearned revenue22、预收账款Advance from customers 23、待摊费用Prepaid expenses 24、预提费用Accrued expenses25、分类资产负债表classified balance sheet26、营运资本working capital27、长期投资long-term investment28、固定资产tangible fixed asset 29、无形资产intangible fixed asset3

9、0、股东权益stockholders equity31、缴入资本contributed capital32、普通股股本common stock33、留存收益retained earnings34、流动比率current ratio35、流动性Liquidity第四章1、现金等价物cash equivalent2、商业票据mercantile paper3、国库券treasury bill4、内部控制internal controls5、备用金petty cash fund6、银行对账单bank statement7、借项通知单Debit memorandum8、货项通知单credit memo

10、randum9、银行余额调节表Bank reconciliation10、在途存款deposit in transit11、未兑现支票outstanding check 12、手续费service charges13、存款不足退款nonsufficient funds checks14、短期投资temporary investments15、成本与市价孰低lower of cost or market16、短期投资市价下跌准备allowance to reduce temporary investment to markets17、坏账bad debts18、注销write off19、坏账回

11、收bad debt recovery20、账龄分析法aging of accounts receivable method21、备抵法allowance method22、直接冲消法Direct write off method23、信用卡销售Credit Card Sales 24、期票promissory note25、出票人Maker 26、受款人payee27、到期日maturity date28、应收票据拒付dishonored note receivable29、应收票据贴现discounting note receivable30、贴现所得proceeds 31、或有负债cont

12、ingent liability32、应收账款出售selling accounts receivable33、应收账款抵押pledging accounts receivable34、应收账款周转率accounts receivable turnover第五章1、个别认定法specific identification method2、先进先出法first-in ,first-out method3、后进先出法last-infirst-outmethod4、销售收入sales revenue5、销售成本Cost of goods sold6、毛利gross profit 7、营业费用opera

13、ting expenses8、商品存货merchand iseinventory9、定期盘存制period icinventory system10、永续盘存制perpetual inventory system11、购货退回与折让purchase return and allowances12、商业折扣Trade discount13、购货折扣purchase discount14、付款条件 credit terms15、运费transportation costs16、目的地交货free on board destination17、离岸价格FOB shipping point18、销售退

14、回与折让Sales Returns and Allowances19、销售折扣sales discount20、借项备忘录debit memorandum21、贷项备忘录credit memorandum22、存货减值inventory 23、成本与市价孰低法shrinkage24、原材料Raw material25、生产成本work in process26、完工产品finished goods27、在产品work in process inventory 28、制造费用manufacturing overhead29、运输费用transportation-in30、利润操作income m

15、anipulate31、存货短缺Inventory Shrinkage32、毛利gross margin33、可变净现值net realizable value34、存货跌价准备Provision for decline in value of inventories35、毛利率法gross profit method36、零售价格法Retail inventory method37、存货周转率inventory turnover38、存货周转天数number of dayssales in inventory第六章1、成本法Cost method2、权益法Equity Method3、后续支

16、出subsequent expenditure4、直线法the Straight-line method5、加速折旧法accelerated methods6、年数总和法Sum-of-the-years-digits method7、余额递减法declining balance method8、估计变更Changes in estimates9、专利权patents10、版权copyright11、特许权franchise12、商标权trademarks13、商誉Goodwill14、开办费pre-operating expenses15、递延费用deferred expenses16、长期资

17、产的减值impairment of long-term assets17、债券证券debt security18、股权证券equity securities19、资本性支出Capital expenditures20、收益性支出revenue expenditure21、土地改良land improvements22、非折旧资产non-depreciable assets23、经营租赁operating lease24、筹资租赁financing lease 25、表外融资Off-balance sheet Financing26、实质重于形式Substance over Form27、非货币

18、性交易non-currency exchange28、一揽子购入lump-sum purchase29、在建工程Construction in progress30、双倍余额递减法double-declining-balance method31、残值residual value32、账面余额Carrying value33、固定资产清理fixed assets pending disposal34、折耗Depletion35、工作量法production method36、摊销amortization37、资产报酬率Return on assets38、资产周转率Asset turnover