会计专业英语词汇一览.docx

1、会计专业英语词汇一览会计专业英语词汇一览会计专业英语词汇一览有些院校的复试，会涉及到专业英语的考察。即使不能够流利的与老师交谈，也要做到大致翻译出一段专业文献。专业领域的内容，会涉及很多专业词汇。友课教育按照报表、资产、负债和所有者权益这4类，给同学们整理了一些专业名词。报表类丨Report Forms资产负债表statement of financial position利润表statement of profit or loss现金流量表statement of cash flow所有者权益变动表statement of changes in equity期初余额opening balan

2、ce期末余额closing balance记账本位币币种local reporting currency审核人verifier银行存款Cash in bank应收账款Account receivable短期投资Short-term investments库存资产Inventories应收款Account receivable原材料Raw materials应收票据Note receivable包装物Wrappage固定资产Fixed assets商业承兑汇票Trade acceptance累计折旧Accumulated depreciation坏账准备bad debt provision在建工

3、程Construction-in-process材料成本差异Materials cost variance无形资产Intangible assets库存商品Finished goods专利权Patents长期股权投资Long-term investment on stocks著作权Copyrights股票投资Investment on stocks商誉Goodwill减值准备Depreciation reserves土地使用权Tenure固定资产Fixed assets商标权Trademarks,Trade names累计折旧Accumulated depreciation负债类丨Liabil

4、ity应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received预提费用Drawing expense in advance应付债券Bonds payable债券面值Face value,Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest一年内到期的长期应付Long-term account payable due within one year递延税款Deferra

5、l taxes所有者权益类丨OwnersEquity实收资本Paicl-up capital实收股本Paid-up stock资本公积Capital reserve资本(或股本)溢价Cpital(or Stock)premium接受捐赠非现金资产准备Receive non-cash donate reserve外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves储备基金Reserve fund本年利润Current year profits提取法定盈余公积Withdrawal legal surplus应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund未分配利润Undistributed profit很多词都是相互对应的，记起来会更加轻松。剩下的时间里，同学们好好复习！