编辑时间:2023年07月04日 作者:保会通软件 浏览量:0次
Accounting 会计、会计学
Account 账户
account for/as 核算
certified public accountant / CPA 注册会计师
chief financial officer 财务总监
Budgeting 预算
Auditing 审计
agency 机构
fair value 公允价值
historical cost 历史成本
replacement cost 重置成本
reimbursement 偿还、补偿
executive 行政部门、行政人员
measure 计量
tax returns 纳税申报表
tax exempt 免税
director 懂事长
board of director 董事会
ethics of accounting 会计职业道德
integrity 诚信
competence 能力
business transaction 经济交易
account payee 转账支票
accounting data 会计数据、信息
accounting equation 会计等式
account title 会计科目
assets 资产
liabilities 负债
owners’ equity 所有者权益
revenue 收入
income 收益
gains 利得
abnormal loss 非常损失
bookkeeping 账簿、簿记
double-entry system 复式记账法
tax bearer 纳税人
custom duties 关税
consumption tax 消费税
service fees earned 服务性收入
value added tax / VAT 增值税
enterprise income tax 企业所得税
individual income tax 个人所得税
withdrawal / withdrew 提款、撤资
balance 余额
mortgage 抵押
incur 产生、招致
apportion 分配、分摊
accounting cycle 会计循环、会计周期
entry 分录、记录
trial balance 试算平衡
worksheet 工作草表、工作底稿
post reference / post .ref 过账依据、过账参考
debit 借、借方
credit 贷、贷方、 信用
summary/ explanation 摘要
insurance 保险
premium policy 保险单
Task two (unit5- unit9)
current assets 流动资产
long-term assets 长期资产
property 财产、 物资
cash / currency 货币资金、 现金
accounts receivable 应收账款
provision for bad debts /allowance for uncollectible account / doubt debts 坏帐准备
recoveries 追回款
direct write-off method 直接冲销法
allowance method 备抵法
contra account 备抵账户
prepaid expense 预付、待摊费用
prepayment / advance to supplies 预付账款
inventory 存货
merchandise inventory 库存商品
finished goods 产成品
semi-finished goods 半成品
good in process 在产品
construction in process 在建工程
warehousing 仓库
FIFO /LIFO/ weight average / specific identification 存货发出成本计价的四种方法
overhead 企业经费
long-term equity investment 长期投资
fixed assets / plant assets 固定资产
useful life 使用寿命
residual value / salvage value 残值
unit –production method 单位产量法
depreciation per unit 单位折旧额
accumulated depreciation 累计折旧
accelerate method 加速折旧法
DDB method 法双倍余额递减
SYD method 年数总和法
disposal of fixed assets 固定资产清理
intangible assets 无形资产
patents 专利权
trademarks 商标权
goodwill 商誉
deferred assets 递延资产
operating lease 经营租赁
capital lease 融资租赁
capital expenditure 资本性支出
revenue expenditure 收益性支出
amortize 分期偿还(债务)
other cash equivalent 其他货币资金
order / draft 汇票
deposit 存款、订金
IOUS 借据
postdated check 延付支票(不属于流动资产)
outstanding check 未付支票
not sufficient funds check 资金不足支票
electronic funds transfer 电子资金转账
service charges / handling charge 手续费
petty cash 备用金
bank statement 银行对账单
bank reconciliation 银行余额调节表
receipt 收入、收据
reimburse 偿还、报销 vt
disbursement 支付、 支出
creditor 债权人
promissory note 本票
dishonor 拒绝承兑、拒付
trade discount 商业折扣
cash discount / sales discount 现金折扣
sales returns and allowance 销售折让
perpetual inventory system 永续盘存制
periodic inventory system 定期盘存制
expiration / maturity 到期、截止
Task three (unit 10 – unit 14)
obligation ; liability 义务
liabilities 负债
book value 账面价值
face value ; par value 票面价值
discount 折价、贴现、折扣
account payable 应付账款
not payable 应付票据
taxes payable 应交税费
vat-input 增值税 进项税
vat-output 增值税 销项税
commercial accepted draft 商业承兑汇票
bank accepted draft 银行承兑汇票
short-term loan 短期借款
advance from customer / unearned revenues 预收账款
interests 利息
dividends 股利
pay off 偿付清、还清
salaries payable 应付职工薪酬
wages 基本工资
bonus 奖金、红利
pension payment 养老保险
medical insurance premiums 医疗保险金
housing reserves 住房公积金
non-monetary welfare 非货币性福利
employee 雇员、员工
bond 债券
premium 溢价、保险金、佣金
due date / maturity date 到期应付日、到期日
paid-in capital 实收资本
capital stock 股本
capital reserve 资本公积
surplus reserve 盈余公积
undistributed profit 未分配利润
retained earnings 留存收益
common stock 普通股
preferred stock 优先股
Corporation limited / Co. LTD 股份有限公司
Single proprietorship / sole proprietorship 独有企业
Partnership 合伙企业
Fees earned 酬金、酬劳
Real estate 房地产、 不动产
Commision 回扣、佣金
General journal 日记总账
Special journal 特种日记账
general ledger 总分类账
subsidiary ledger 明细分类账
original document / source document 原始凭证
chart of account title 会计科目表
primary operating revenue 主营业务收入
operating expense 经营费用、期间费用
revenues realization principle 收入实现制
accrual basis 权责发生制
matching principle 配比性原则
prudence principle 谨慎性原则
time period 时间分期
Task four (unit15- unit18)
balance sheet 资产负债表
income statement 利润表
statement of cash flow 现金流量表
revenue / sales 营业收入
cost of goods sold / cost of sales 营业成本
sales taxes and extra charges / operating taxes 营业税金及附加
selling expense 销售费用
advertising expense 广告费用
general and administrative expense 管理及总务费用、管理费用
utility expense 公共事业费用
financing expense 财务费用
loss of assets impairment 资产减值损失
changes of fair value assets 公允减值变动
income from investment 投资收益
gross profit 毛利、利润总额
net profit 净利润
current ratio 流动比率
quick ratio 速度比率
debts to total assets ratio 资产负债比
capitalization ratio 资本化比率
times interests earned ratio 已获利息倍数
EBIT 息税前利润
inventory turnover 存货周转率
rate of return on assets 资产报酬率
profit margin 边际利润
earning per share 每股收益
liquidity ratio 流动性比率
financing leverage ratio 财务杠杆比率
efficiency ratio 效用比率
profitability ratio 盈利能力比率
trend analysis 趋势分析法
common-size analysis 结构分析法
ration analysis 比率分析法
Expenses 费用
Financial statement 财务报表
Financial activities 筹资活动
Going-concern assumption 持续经营假设
Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owners equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收入
Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar assumption 稳定货币假设
Stockholders 股东
Stockholders equity 股东权益
Account 帐户
Accounting system 会计系统
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Audit 审计
Balance sheet 资产负债表
Bookkeepking 簿记
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant注册会计师
Cost accounting 成本会计
External users 外部使用者
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会
Financial forecast 财务预测
Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室
Income statement 损益表
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会
Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
Management accounting 管理会计
Return of investment 投资回报
Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会
Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Tax accounting 税务会计
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 披露
会计专业常用英语词汇 篇2
资产 assets
流动资产 current assets
现金及约当现金 cash and cash equivalents
库存现金 cash on hand
零用金/周转金 petty cash/revolving funds
银行存款 cash in banks
在途现金 cash in transit
约当现金 cash equivalents
其它现金及 约当现金 other cash and cash equivalents
短期投资 short-term investment
短期投资 -股票 short-term investments - stock
短期投资 -短期票券 short-term investments - short-term notes and bills
短期投资 -政府债券 short-term investments - government bonds
短期投资 -受益凭证 short-term investments - beneficiary certificates
短期投资 -公司债 short-term investments - corporate bonds
短期投资 -其它 short-term investments - other
备抵短期投资跌价损失 allowance for reduction of short-term investment to market
应收票据 notes receivable
应收票据 notes receivable
应收票据贴现 discounted notes receivable
应收票据 -关系人 notes receivable - related parties
其它应收票据 other notes receivable
备抵呆帐 -应收票据 allowance for uncollec- tible accounts- notes receivable
应收帐款 accounts receivable
应收帐款 accounts receivable
应收分期帐款 installment accounts receivable
应收帐款 -关系人 accounts receivable - related parties
备抵呆帐 -应收帐款 allowance for uncollec- tible accounts - accounts receivable
其它应收款 other receivables
应收出售远汇款 forward exchange contract receivable
应收远汇款 -外币 forward exchange contract receivable - foreign currencies
买卖远汇折价 discount on forward ex-change contract
应收收益 earned revenue receivable
应收退税款 income tax refund receivable
其它应收款 - 关系人 other receivables - related parties
其它应收款 - 其它 other receivables - other
备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables
存货 inventories
在途商品 goods in transit
备抵存货跌价损失 allowance for reduction of inventory to market
制成品 finished goods
寄销制成品 consigned finished goods
副产品 by-products
在制品 work in process
委外加工 work in process - outsourced
原料 raw materials
物料 supplies
accountant genaral 会计主任
account balancde 结平的帐户
account bill 帐单
account books 帐
account classification 帐户分类
account current 往来帐
account form of balance sheet 帐户式资产负债表
account form of profit and loss statement 帐户式损益表
account payable 应付帐款
account receivable 应收帐款
account of payments 支出表
account of receipts 收入表
account title 帐户名称,会计科目
accounting year 或financial year 会计年度
accounts payable ledger 应付款分类帐
Accounting period(会计期间)
are related to specific time periods ,typically one year(通常是一年)
资产负债表:balance sheet 可以不大写b
利润表: income statements (or statements of income)
利润分配表:retained earnings
现金流量表:cash flows
1、部门的称谓
市场部Marketing
销售部 Sales Department (也有其它讲法,如宝洁公司销售部叫客户生意发展部CBD)
客户服务 Customer Service ,例如客服员叫CSR,R for representative
人事部 Human Resource
行政部 Admin.
财务部 Finance & Accounting
产品供应 Product Supply,例如产品调度员叫 P S Planner
2、人员的称谓
助理 Assistant
秘书 secretary
前台接待小姐 Receptionist
文员 clerk ,如会计文员为Accounting Clerk
主任 supervisor
经理 Manager
总经理 GM,General Manager
入场费admission
运费freight
小费tip
学费tuition
价格,代价charge
制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries
奖金 Wages
退职金 Retirement allowance
补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefits/welfare
会议费 Coferemce
加班餐费 Special duties
市内交通费 Business traveling
通讯费 Correspondence
电话费 Correspondence
水电取暖费 Water and Steam
税费 Taxes and dues
租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Education and training
接待费 Entertainment
图书、印刷费 Books and printing
运费 Transpotation
保险费 Insurance premium
支付手续费 Commission
杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption
劳动保护费 Labor protection fees
总监Director
总会计师 Finance Controller
高级 Senior 如高级经理为 Senior Manager
营业费用 Operating expenses
代销手续费 Consignment commission charge
运杂费 Transpotation
保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
管理费用 Adminisstrative expenses
职工工资 Staff Salaries
修理费 Repair charge
低值易耗摊销 Article of consumption
办公费 Office allowance
差旅费 Travelling expense
工会经费 Labour union expenditure
研究与开发费 Research and development expense
福利费 Employee benefits/welfare
职工教育经费 Personnel education
待业保险费 Unemployment insurance
劳动保险费 Labour insurance
医疗保险费 Medical insurance
会议费 Coferemce
聘请中介机构费 Intermediary organs
咨询费 Consult fees
诉讼费 Legal cost
业务招待费 Business entertainment
技术转让费 Technology transfer fees
矿产资源补偿费 Mineral resources compensation fees
排污费 Pollution discharge fees
房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
土地使用税 Tenure tax
印花税 Stamp tax
财务费用 Finance charge
利息支出 Interest exchange
汇兑损失 Foreign exchange loss
各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost
帐目名词
一、 资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
现金 Cash
银行存款 Cash in bank
其他货币资金 Other cash and cash equivalents
外埠存款 Other city Cash in bank
银行本票 Cashier''s cheque
银行汇票 Bank draft
信用卡 Credit card
信用证保证金 L/C Guarantee deposits
存出投资款 Refundable deposits
短期投资 Short-term investments
股票 Short-term investments - stock
债券 Short-term investments - corporate bonds
基金 Short-term investments - corporate funds
其他 Short-term investments - other
短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应收股利 Dividend receivable
应收利息 Interest receivable
应收账款 Account receivable
其他应收款 Other notes receivable
坏账准备 Bad debt reserves
预付账款 Advance money
应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
物资采购 Supplies purchasing
原材料 Raw materials
包装物 Wrappage
低值易耗品 Low-value consumption goods
材料成本差异 Materials cost variance
自制半成品 Semi-Finished goods
库存商品 Finished goods
商品进销差价 Differences between purchasing and selling price
委托加工物资 Work in process - outsourced
委托代销商品 Trust to and sell the goods on a commission basis
受托代销商品 Commissioned and sell the goods on a commission basis
存货跌价准备 Inventory falling price reserves
分期收款发出商品 Collect money and send out the goods by stages
待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
长期股权投资 Long-term investment on stocks
股票投资 Investment on stocks
其他股权投资 Other investment on stocks
长期债权投资 Long-term investment on bonds
债券投资 Investment on bonds
其他债权投资 Other investment on bonds
长期投资减值准备 Long-term investments depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor''s rights investment depreciation reserves
委托贷款 Entrust loans
本金 Principal
利息 Interest
减值准备 Depreciation reserves
固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
工具器具 Instruments and implement
累计折旧 Accumulated depreciation
固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
工程物资 Project goods and material
专用材料 Special-purpose material
专用设备 Special-purpose equipment
预付大型设备款 Prepayments for equipment
为生产准备的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
在建工程减值准备 Construction-in-process depreciation reserves
固定资产清理 Liquidation of fixed assets
无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
无形资产减值准备 Intangible Assets depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
待处理流动资产损溢 Wait deal intangible assets loss or income
待处理固定资产损溢 Wait deal fixed assets loss or income
二、负债类 Liability
短期负债 Current liability
短期借款 Short-term borrowing
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
代销商品款 Proxy sale goods revenue
应付工资 Accrued wages
应付福利费 Accrued welfarism
应付股利 Dividends payable
应交税金 Tax payable
应交增值税 value added tax payable
进项税额 Withholdings on VAT
已交税金 Paying tax
转出未交增值税 Unpaid VAT changeover
减免税款 Tax deduction
销项税额 Substituted money on VAT
出口退税 Tax reimbursement for export
进项税额转出 Changeover withnoldings on VAT
出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
转出多交增值税 Overpaid VAT changeover
未交增值税 Unpaid VAT
应交营业税 Business tax payable
应交消费税 Consumption tax payable
应交资源税 Resources tax payable
应交所得税 Income tax payable
应交土地增值税 Increment tax on land value payable
应交城市维护建设税 Tax for maintaining and building cities
payable
应交房产税 Housing property tax payable
应交土地使用税 Tenure tax payable
应交车船使用税 Vehicle and vessel usage license plate
tax(VVULPT) payable
应交个人所得税 Personal income tax payable
其他应交款 Other fund in conformity with paying
其他应付款 Other payables
预提费用 Drawing expense in advance
其他负债 Other liabilities
待转资产价值 Pending changerover assets value
预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的长期借款 Long-term loans due over one year
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
长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year
专项应付款 Special payable
一年内到期的专项应付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year
递延税款 Deferral taxes
三、所有者权益类 OWNERS'' EQUITY
资本 Capita
实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital
实收股本 Paid-up stock
已归还投资 Investment Returned
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
股权投资准备 Stock right investment reserves
拨款转入 Allocate sums changeover in
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
法定盈余公积 Legal surplus
任意盈余公积 Free surplus reserves
法定公益金 Legal public welfare fund
储备基金 Reserve fund
企业发展基金 Enterprise expension fund
利润归还投资 Profits capitalizad on return of investment
利润 Profits
本年利润 Current year profits
利润分配 Profit distribution
其他转入 Other chengeover in
提取法定盈余公积 Withdrawal legal surplus
提取法定公益金 Withdrawal legal public welfare funds
提取储备基金 Withdrawal reserve fund
提取企业发展基金 Withdrawal reserve for business expansion
提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and
welfare fund
利润归还投资 Profits capitalizad on return of investment
应付优先股股利 Preferred Stock dividends payable
提取任意盈余公积 Withdrawal other common accumulation fund
应付普通股股利 Common Stock dividends payable
转作资本(或股本)的普通股股利 Common Stock dividends change to
assets(or stock)
未分配利润 Undistributed profit
四、成本类 Cost
生产成本 Cost of manufacture
基本生产成本 Base cost of manufacture
辅助生产成本 Auxiliary cost of manufacture
制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries
奖金 Wages
退职金 Retirement allowance
补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefits/welfare
会议费 Coferemce
加班餐费 Special duties
市内交通费 Business traveling
通讯费 Correspondence
电话费 Correspondence
水电取暖费 Water and Steam
税费 Taxes and dues
租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Education and training
接待费 Entertainment
图书、印刷费 Books and printing
运费 Transpotation
保险费 Insurance premium
支付手续费 Commission
杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption
劳动保护费 Labor protection fees
季节性停工损失 Loss on seasonality cessation
劳务成本 Service costs
五、损益类 Profit and loss
收入 Income
业务收入 OPERATING INCOME
主营业务收入 Prime operating revenue
产品销售收入 Sales revenue
服务收入 Service revenue
其他业务收入 Other operating revenue
材料销售 Sales materials
代购代售
包装物出租 Wrappage lease
出让资产使用权收入 Remise right of assets revenue
返还所得税 Reimbursement of income tax
其他收入 Other revenue
投资收益 Investment income
短期投资收益 Current investment income
长期投资收益 Long-term investment income
计提的委托贷款减值准备 Withdrawal of entrust loans reserves
补贴收入 Subsidize revenue
国家扶持补贴收入 Subsidize revenue from country
其他补贴收入 Other subsidize revenue
营业外收入 NON-OPERATING INCOME
非货币性交易收益 Non-cash deal income
现金溢余 Cash overage
处置固定资产净收益 Net income on disposal of fixed assets
出售无形资产收益 Income on sales of intangible assets
固定资产盘盈 Fixed assets inventory profit
罚款净收入 Net amercement income
支出 Outlay
业务支出 Revenue charges
主营业务成本 Operating costs
产品销售成本 Cost of goods sold
服务成本 Cost of service
主营业务税金及附加 Tax and associate charge
营业税 Sales tax
消费税 Consumption tax
城市维护建设税 Tax for maintaining and building cities
资源税 Resources tax
土地增值税 Increment tax on land value
其他业务支出 Other business expense
销售其他材料成本 Other cost of material sale
其他劳务成本 Other cost of service
其他业务税金及附加费 Other tax and associate charge
费用 Expenses
营业费用 Operating expenses
代销手续费 Consignment commission charge
运杂费 Transpotation
保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
管理费用 Adminisstrative expenses
职工工资 Staff Salaries
修理费 Repair charge
低值易耗摊销 Article of consumption
办公费 Office allowance
差旅费 Travelling expense
工会经费 Labour union expenditure
研究与开发费 Research and development expense
福利费 Employee benefits/welfare
职工教育经费 Personnel education
待业保险费 Unemployment insurance
劳动保险费 Labour insurance
医疗保险费 Medical insurance
会议费 Coferemce
聘请中介机构费 Intermediary organs
咨询费 Consult fees
诉讼费 Legal cost
业务招待费 Business entertainment
技术转让费 Technology transfer fees
矿产资源补偿费 Mineral resources compensation fees
排污费 Pollution discharge fees
房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
土地使用税 Tenure tax
印花税 Stamp tax
财务费用 Finance charge
利息支出 Interest exchange
汇兑损失 Foreign exchange loss
各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost
营业外支出 Nonbusiness expenditure
捐赠支出 Donation outlay
减值准备金 Depreciation reserves
非常损失 Extraordinary loss
处理固定资产净损失 Net loss on disposal of fixed assets
出售无形资产损失 Loss on sales of intangible assets
固定资产盘亏 Fixed assets inventory loss
债务重组损失 Loss on arrangement
罚款支出 Amercement outlay
所得税 Income tax
以前年度损益调整 Prior year income adjustment
一.会计与环境
Accounting period会计期
Accounting process 会计程序
Accounting 会计,会计学
Accrual basis 权责发生制
Annual report 年度报告
Audit 审计
Auditing 审计,审计学
Balance sheet 资产负债表
Budgeting 预算
Cash and cash equivalents 现金及现金等价物
Cash basis 现金收付制
Cash flow statement 现金流量表
Certified public accountant 注册会计师
Corporation 公司
Cost accounting 成本会计
Economic entity 经济实力
Financial accounting 财务会计
Forecast 预测
General purpose financial statements 通用财务报表
Generally accepted accounting principles 一般公认会计准则
Going concern 持续经营
Income statement 利润表
Internal auditing 内部审计
International Accounting Standard Board 国际会计准则理事会
Managerial(management) accounting 管理会计
(monetary) unit of measurement 货币计量
Not-for-profits 非营利组织
Partnership 合伙
Performance 业绩
Prospectus 招股说明书
Sole proprietorship 独资企业
Stewardship(accountability) of management 管理当局的受托责任
二.会计概念与原则
Asset 资产
Balance between benefit and cost 权衡成本效益
comparability可比性
completeness完整性
confirmatory role 确证作用
Current cost现行成本
Equity 权益
Expense 费用
Faithful representation 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 收益
Income tax 所得税
Inventory 存货
Liability 负债
Loss 损失
Lower of cost and net realizable value成本与可变现净值孰低法
Materiality 重要性
Neutrality 中立性
Non-monetary assets 非货币性资产
Predictive role 预测作用
Present value 现值
Prudence (conservatism,)谨慎
Realizable (settlement) value 可变现价值
Receivable 应收帐款
Reliability 可靠性
Revenue 收入
Segment 企业分部
Substance over form 实质重于形式
Timeliness 及时性
Understandability 可理解性
三.财务报表
Account form 账户式
Account payable 应付账款
Accrued liability 应计负债
Administrative expense 管理费用
Amortization 摊销
Available-for-sale security 可供出售证券
Bond 债券
Borrowing 借款
Comprehensive income 综合收益
Cost of sales 销售成本
Current asset 流动资产
Current item 流动性项目
Current liability 流动负债
(capital) reserve (资本)公积
Depreciation 折旧
Direct method 直接法
Discontinued operation 终止营业
Distribution cost 销售费用
Equity method 权益法
Finance cost 财务费用
Financing activities 筹资活动
Finished good 产生品
Foreign currency translation adjustment 外币折算差额
Goodwill 商誉
Indirect method 间接法
Intangible asset 无形资产
Inventory 存货
Investing activities 投资活动
Investment 投资
Mortgage 抵押借款
Multiple-step from 多步式
Non-current asset 非流动资产
Notes payable 应付账款
Operating activities 投资活动
Operating cycle 营业周期
Prepaid expense 预付费用
Property plant and equipment 固定资产
Raw material 原材料
Receivable 应收账款
Report form 报告式
Retained earnings 留存收益
Share capital 股本
Short-term investment 短期投资
Single-step form 单步式
Taxes payable 应交税金
Treasury bill 一年以内短期国债
Treasury note 五年以内中期国债
Wages payable 应付工资
Work in progress 在产品
四.会计循环
Account 账户
Accounting equation 会计等式
Accrual 应计
Accrued asset 应计资产
Accrued liability 应计负债
Accumulated depreciation 累计折旧
Adjusted trail balance 调整后的试算平衡表
Adjusting entry 调整分录
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 抵减账户
Credit 贷项,信贷
Debit 借项,借方
Deferral 递延
Deferred expense 递延费用
Deferred revenue 递延收入
Depreciation 折旧
Dividend 股利
Double-entry bookkeeping system 复式记账
Entry 分录
Income Summary account 本年利润账户
Journal 日记账
Ledger 分类账
Par value 面值
Permanent account 永久性账户
Post 过账
Post-closing trail balance 结账后试算平衡
Sales discount 销售折扣
Sales returns and allowance 销售退回与折让
Salvage value 残值
Temporary account 暂时性账户
Trail balance 失算平衡表
T-account T型账户
Unearned revenue 预计收入
Valuation adjustments 计价调整
五.流动资产
Administrative overhead 管理间接费用
Aging receivable 应收账款账龄分析
Average cost 平均成本法
Bad debt 坏账
Bank reconciliation 银行存款余额调节表
Bank statement 银行对账单
Cash book 现金账
Cash equivalents 现金等价物
Cash on hand 库存现金
Cash short and over 现金尾差,现金短溢
Cost flow assumption 成本流转假设
Count 盘存
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
Dividend receivable 应收股利
Equity investment 权益投资
Finished goods 产生品
First-in first-out 先进先出法
Fixed production overhead 固定制造费用
Import duty 进口税金
Interest receivable 应收利息
IOU 借据
Last-in last-out 后进先出法
Lower of cost and net realizable value 成本与可变现净值孰低法
Maturity date 到期日
Moving or cumulative weighted average 移动加权平均
Net realizable value 可变现净值
Notes receivable 应收票据
Overdraft 银行透支
Overtime premium 加班津贴
Past due 过期
Periodic system 定期盘存制
Perpetual system 永续盘存制
Petty cash fund 备用金
Prudence concept 谨慎性原则
Raw material 原材料
Rebate 回扣
Redeemable preference shares 可赎回优先股
Retail method 零售价法
Reverse 转回
Selling cost 销售费用
Specific identification 个别认定法
Standard cost 标准成本
Subsidiary record 明细记录
Supplies 无聊,价值较低的材料
Trade discount 商业折扣
Trade receivable 应收账款
Variable production overhead 可变制造费用
Work in progress 在产品
Write down 减记
六.投资,固定资产与无形资产
Amortize 摊销
Amortize cost 摊余成本
Arm’s length transaction 公平交易
Available-for-sale investments 可供出售投资
Capitalize 资本化
Carrying amount 账面价值
Consolidated financial statements 合并财务报表
Control 控制
Depreciable amount 应计折旧额
Derecognize 终止确认
Effective interest rate method 实际利率法
Equity method 权益法
Estimated residual value 预计残值
Fair value 公允价值
Financial asset 金融资产
Financial instrument 金融工具
Fixed or float interest rate 固定或浮动利率
Held on freehold 拥有所有权
Held on leasehold 又有使用权
Held-to-maturity investments 持有至到期投资
Identifiable 可辨认
Impairment 减值
Internally generated 自创
Investee 被投资方
Investment income 投资收益
Investment property 投资性房地产
Knowledgeable willing parties 熟悉情况,自愿的双方
Ordinary shares 普通股
Parent company 母公司
Physical substance 实物形态
Quoted market price 市场报价
Recoverable amount 可回收金额
Reducing balance method 余额递减折旧法
Research and development costs 研究和开发支出
Revaluation surplus 重估增值
Evaluation 重估
Significant 重大影响
Straight-line-method 直线法或年限平均法
Subsidiary company 子公司
Sum-of-the-year digits method 年数综合法
Surplus cash 现金盈余
Write off 注销 记为费用
七.负债
Adjunct account 附属账户
At par 平价
Bonus 奖金
Book value(carrying value) 账面价值
Callable bonds 可提前赎回债券
Cash discount 现金折扣
Cash dividend 现金股利
Compound instrument 混合股利
Deferred revenue 递延收入
Discount rate 折现率
Discount 折价
Face value 面值
Good & Service Tax(GST) 货物和劳务税
Gross price method 总价法
Income tax 所得税
Indirect taxation 间接课税
Installment 分期
Interest-bearing 带息,附息
Leverage 杠杆
Lien 留置权,质权
Mortgage bonds 抵押债券
Net price method 净价法
Notes payable 应付票据
Payroll tax 工资薪金税
Premium 溢价
Provision 准备
Retained earnings 留存收益
Sales tax 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 税前抵扣
Value Added Tax 增值税
Warrant 认股权
Warranty 产品质保
Yield 收益率
Zero-coupon bonds 零息债券
八.所有者权益
Additional paid-in capital 股本溢价
Callability 可赎回优先股
Cash dividend 现金股利
Common stock 普通股
Convertibility 可转换(优先股)
Cost flow assumption 成本流转假设
Cost method 成本法
Cumulative 积累(优先股)
Declaration date 股利宣告日
Fair market value 公允市价
Legal capital 法定资本
Limited liability 有限责任
Liquidate 清算
Par value method 面值法
Par value 面值
Participation 参加(优先股)
Payment date 股利支付日
Securities Law 证券法
Shareholders or stockholders 股东
Shares outstanding 流通在外的股份
Stock dividend 股票股利
Stock dividend distributable 应付股票股利
Stock option 股票期权
Stock split 股票分割
Treasury stock 库存股
九.经营成果
Associating cause and effect 因果关系配比
Cash discount 现金折扣
Commission 销售佣金
Consideration 对价
Cost of sales 销售成本
Dealer 经销商
Department store 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
Systematic and rational allocation 系统合理分摊
Trade discount 销售折扣
Value-added tax 增值税
Volume rebate 数量折扣
Warranty cost 产品质量保证费用
Written off 注销
十. 财务报表分析
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 基期或期年
Business risk 经营风险
Chairman’ s statement 董事长报告
Common-size statement 统一量度式财务报表,同比报
Comparative statement 比较报表
Credit scoring 信用评级
Cross-sectional comparison 同行业比较
Director’ report 董事会报告
DuPont system 杜邦分析系统
Economic environment 经济环境
Financial asset 财务资产
Financial leverage 财务杠杆
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(ROA) 资产报酬率
Return on equity(ROE) 权益资产报酬率
Return on sales(ROS) 销售资产报酬率
Time-series comparison时间序列比较
Trend analysis 趋势分析
Working capital 营运资本
十一.成本要素
Allocation rate 分配率
Clock card 工时卡
Cost Allocation 成本分配
Cost object 成本对象
Cost Tracing 成本汇集
Department overhead 部门制造费用
Direct labor 直接人工
Direct material 直接材料
Direct method 直接分配法
Indirect labor 间接人工
Indirect material 间接材料
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
十三.管理会计
Budgeted balance sheet 预算资产负债表
Budgeted statement of cash flows 预算现金流量表
Capital expenditures budget 资本支出预算
Cash budget 现金预算
Cost center 成本中心
Cost of goods sold budget 产品销售成本预算
Direct labor budget 直接人工预算
Direct material budget 直接材料预算
Efficiency variance 效率差异
Favorable variance 有利差异
Financial budget 财务预算
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
Investment center 投资中心
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 cost variance 材料成本差异
Material price variance材料价格差异
Material usage variance材料使用差异
Operating budget 经营预算
Overhead budget 间接费用预算
Price standards 价格标准
Price variance 价格差异
Production budget 生产预算
Profit center 利润中心
Quantity standards 数量标准
Responsibility center 责任中心
Revenue budget 收入预算
Revenue center 收入中心
Sales forecast 销售预测
Unfavorable variance 不利差异
Unit standard cost 标准单位成本
Variable overhead efficiency variance 变动性制造费用效率差异
Variable overhead expenditure variance变动性制造费用耗费差异
Variable overhead variance变动性制造费用差异