1、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accounting period 会计期 会计年度accoungting process:会计程序budget n. 预算 vt。 编预算,为做预算accounting n。 会计accrual basis n。 权责发生制,应计制,权责发生基础,应计基础annual report n。 年度报告audit n。 查帐,审计 vt. 审计,旁听balance sheet 决算表, 资产负债表, 资金平衡表; cash and cash equivalents 现金及现金等价物cash basis n. 现金制(以现金为依据的记帐法);
2、cash flow statement 现金流量表CPA 注册会计师 Certified Public Accountantcorporation n。 公司, 法人, 集团cost accounting n。成本会计; financial accounting 财务会计; economic entity 经济实力forecast n. 预测,预报 vt。 &vi. 预测; geenral purpose financial statements 通用财务报表GAAP abbr. 一般公认会计原则(=generally accepted accounting principles)going
3、concern 继续盈利的企业; 持续经营income statement 收益表,损益表,利润表; internal auditing 内部审计; International Accounting Standard Board 国际会计准则理事会management accounting n。 管理会计(学), 管理计算, 簿记处理; unit of measurement 货币计量 ; not-for-profits 非盈利组织partnership n. 合伙, 合股performance n.业绩prospectus n.招股说明书;内容说明书; (即将出版的书等的)内容介绍,简介;
4、计划书,意见书; (讲义等的)大纲sole proprietorship 独资; stewardship of management 管理当局的受托责任asset n。 资产,有用的东西,优点,长处; balance between benefit and cost 权衡成本效益comparability n. 相似性,可比较性; completeness 完整性; confirmatory role 确证作用; current cost 现行成本equity n。 权益,产权,(无固定利息的)股票 n. 公平, 公正expense n. 消费,支出; faithful representat
5、ion 如实反映; framework for the preparation and presentation of financial statements 编报财务报表的框架gain 利得; historical cost 历史成本income n。 收益;收入,所得income tax n. 所得税inventory n。 存货liability n. 负债loss n。 损失; Lower of cost and net realizable value 成本与可变现净值孰低法materiality n.重要性neutrality n. 中立性; Nonmonetary assets
6、 非货币性资产; prodictive role 预测作用; present value 现值prudence n. 审慎, 慎重, 精心明辨(conservatism)realizable value 可实现价值 可变现价值receivable adj. 可收到的, 应收的 n. (复)receivables: 应收帐款reliability n。 可靠性revenue 收入 n。 总收入; 财政收入, 税收 n。 税务局segment n.企业分部substance over form 实质重于形式; timeliness 及时性understandability n.可理解性accoun
7、t form 帐户, 账式account payable 应付帐款; accrued liability 应计负债administrative expense 管理费用 行政事务费amortization 摊销; n. 分期偿还; availablefor-sale security 可供出售证券bond n. 债券borrowing n。 借款, 贷款; comprehensive income 综合收益cost of sales 销售成本; current item 流动性项目; current liability 流动负债; (capital)reserve (资本)公积deprecia
8、tion n。 折旧direct method n.直接法; discontinued operation 终止营业; equity method 权益法; indirect method 间接法distribution cost 销售费用 n。 发行成本, 经销成本finance cost 财务费用; finished good 产成品goodwill n. 商誉, 信誉.; foreign currency translation adjustment 外币折算差额intangible asset n. 无形资产investing activities 投资活动investment n.
9、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-step form 多步式; non-current asset 非流动资产notes payable 经 应付账款operating activities 经营活动; operating cycle 营业周期; prepaid expense 预付费用;raw material 原材料,素材; property plant and equipment 固定资产; report form 报告式retained earnings 留存收益share capital 股本; shortte
10、rm investment 短期投资; single-step form 单步式; taxes payable 应交税金treasury bill 短期国库券treasury note n. (美国的)中期国库券, ; wages payable 应付工资work in progress n. 在产品account 账户accounting equation 会计等式accrual 应计; accrued asset 应计资产accumulated depreciation n。 累计折旧; adjusted trail balance 调整后的试算平衡表; adjusting entry 调
11、整分录cash n. 现金 allowance for doubtful accounts 坏账准备; cash dividend 现金股利closing entry 结账分录common stock 普通股contra account n. 抵减帐户credit n。 贷项,信贷debit n. 借方,借项deferral n。 递延; deferred expense 递延费用; deferred revenue 递延收入dividend n. 红利,股息,意外之财, 彩金, 被除数; doubleentry bookkeeping system 复式记账entry n。 分录; inco
12、me summary account 本年利润账户journal n。 日记账ledger 分类帐par value 平价, 票面价值; permanent account 永久性账户post n。过账; post-closing trail balance 结账后试算平衡; sales discount 销售折扣salvage value 残值; sales returns and allowance 销售退回与折让; temporary account 暂时性账户; trail balance 试算平衡表unearned adj. 不劳而获的, 不应得到的; unearned revenu
13、e 预计收入; valuation asjustments 计价调整 Taccount T型账户count 盘存; administrative overhead 管理间接费用; aging receivable 应收账款账龄分析Average cost 平均费用 平均成本bad debt n。 呆账, 坏账,死帐bank reconciliation 银行存款余额调节表bank statement 银行结单,银行对账单; cash book 现金账cash on hand n。 库存现金; cash short and over 现金尾差,现金短溢; cost flow assumption
14、 成本流转假说demand deposit 活期存款; deposit in transit 在途存款; deposit to guarantee contract performance 合同履行保证金; direct labor 直接人工; direct material 直接材料IOU (=I owe you) n。 借据; dividend receivable 应收股利; equity investment 权益投资; first-in first-out 先进先出法maturity n. 成熟 (支票等的)到期; maturity date 到期日; moving or cumul
15、ative weighted average 移动加权平均;net realizable value 可变现净值overdraft n。 透支notes receivable 经 应收票据; overtime premium 加班津贴; past due 过期; periodic system 定期盘存制; perpetual system 永续盘存制rebate n。 回扣; petty cash fund 备用金; prudence concept 谨慎性原则; redeemable preference shares 可赎回优先股retail n. 零售 ; retail method
16、零售价法reverse n转回; selling cost 销售费用; specific identification 个别认定法; standard cost 标准成本supply n. 无聊,价值较低的材料; subsidiary record 明细记录trade discount n。商业折扣,同行折扣,批发折扣; trade receivable 应收账款write down 减记; variable production overhead 可变制造费用;amortize vt. 摊销; amortize cost 摊销成本capitalize 资本化; arms length tra
17、nsaction 公平交易control 控制; carrying amount 账面价值; consolidated financial statements 合并财务报表; depreciable amount 应计折旧额; derecognize 终止确认fair value 公允价值; effective interest rate method 实际利率法; estimated residual value 预计残值financial instrument n。 金融工具,金融证券; financial asset 金融资产identifiable 可辨认; held on free
18、hold 拥有所有权; held on leasehold 拥有使用权; held-to-maturity investiments 持有至到期投资impairment n. 减值; internally generated 自创; investee 被投资方investment income 投资收入; investment property 投资性房地产parent company 母公司,总公司; knowledgeable willing parties 熟悉情况,自愿的双方ordinary shares 普通股; physical substance 实物形态; quoted mar
19、ket price 市场报价recoverable amount 可收回金额; reducing balance method 余额递减折旧法; research and development costs 研究和开发支出evaluation n. 重估; revaluation surplus 重估增值significant 重大影响; straight-linemethod 直线法或年限平均法subsidiary company n.子公司,附属公司; sumof-theyear digits method 年数综合法; surplus cash 现金盈余write off 注销 记为费用
20、; adjunct account 附属账户at par 平价, 按票面价格bonus n。 红利, 奖金book value 帐面价值Callable bond 可提前赎回债券; compound instrument 混合股利discount rate 贴现率discount n。 折扣, 贴现率 vt。 打折扣, 贴现, 不重视,不全信 vi。 贴现, 减息贷款face value n. 票面价值, 表面价值; goodservice tax 货物和劳务税; gross price method 总价法indirect taxation n。 间接税制installment n。 分期付
21、款(安装, 一期); interestbearing 带息,附息leverage n. 杠杆作用,lien n. 扣押权, 留置权mortgage bond 经 抵押债券net price 净价 实价payroll tax 就业税,薪工税,工资薪金税premium n。 (商)溢价provision 准备retained earning 留存收益sales tax n. 营业税,销售税; social security and unemployment insurance 社会保障税和失业保险金; tax authorities 税务机关tax deduction n。税前抵扣(指在计算所得税
22、时可从纳税者所得总额中扣除的款项,如子女抚养费等)value added tax n. 增值税warrant 认股权warranty n. 产品质保yield 收益率; zero-coupon bond 零息债券; additional paidin capital 股本溢价; callability 可赎回优先权convertibility n。可转换(优先股)cumulative 积累(优先股); declaration date 股权宣告日fair market value 公允市价; legal capital 法定资本limited liability n。 有限责任liquidat
23、e 清算participation 参加(优先股); payment day 股利支付日; securities law 证券法stockholder n. 股东 =shareholder(英); shares outstanding 流通在外的股份; stock dividend distributable 应付股票股利stock option 股票期权;优先认股权stock split 股份分割,分股treasury stock n。商库存股份commission 销售佣金; associating cause and effect 因果关系对比cash discount n. 现金折扣c
24、onsideration 对价dealer n. 经销商;商人;发牌者,庄家;俚语毒品贩子,贩毒者department store 百货公司 n. 百货商店; gross amount 总额; immediate recognition 立即确认; installment sales 分期收款销售matching 配比nominal value 名义价值; ordinary operating activities 经常经营活动refund 退款; sales allowance 销售折让; sales returns 销售退回; shipping cost 运费volume volume r
25、ebate 数量折扣accounting policy 会计政策;asset turnover 资产周转率;auditors report 审计报告; base amount 基数base year 基期或基年;business risk 商业风险;chairmans statement 董事长报告common-size statement 统一量度式财务报表;comparative statement 比较报表scoring credit scoring 信用评级 crosssectional comparison 同行业比较; directors report 董事会报告DuPont sy
26、stem 杜邦分析系统 economic environment 经济环境financial asset 财务资产financial leverage 财务杠杆作用; financial ratio 财务比率government statistics 政府统计数据net income to sales 销售净利润; net profit margin 边际净利率ratio analysis 比率分析; return on assets 资产回报率roe return on equity 权益资产报酬率; return on sales 销售资产报酬率time-series comparison
27、 时间序列比较trend analysis 趋势分析working capital 营运资本allocation rate 分配率clock card 工时卡; cost allocation 成本分配department overhead 部门制造费用manufacturing overhead 制造费用payroll system 工资系统reciprocal method 交互分配法step-down method 顺序分配法budgeted balance sheet 预算资产负债表budgeted statement of cash flows 预算现金流量表capital expe
28、nditures budget 资本支出预算cost center 成本中心cost of goods sold budget 产品销售成本预算efficiency variance 效率差异favorable variance 有利差异fixed overhead capacity variance 固定性制造费用能量差异fixed overhead expenditure variance 固定性制造费用耗费差异fixed overhead variance 固定性制造费用差异labor cost variance 人工成本差异labor efficiency variance 人工效率差异labor rate variance 人工工资率差异material price variance 材料价格差异material usage variance 材料使用差异operating budget 经营预算price standards 价格标准production budget 生产预算profit center 利润中心
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