会计英语单词.docx

会计英语单词1、会计accountant 2、簿记bookkeeping 3、相关性 Relevance 4、客观性objectivity 5、可行性feasibility 6、利润表income statement/profit and loss account 7、资产负债表balance sheetv 8、现金流量表cash flow statement 9、资产asset 10、负债Liability 11、所有者权益owner's equity/capital 12、收入Revenue 13、费用expense 14、收益Income 15、公认会计原则Generally accepted accounting principles 16、财务会计准则委员会Financial Accounting Standards Board 17、会计主体entity concept 18、成本原则cost principle 19、折旧depreciation 20、持续经营 Going-concern 21、货币计量单位 stable-monetary-unit 22、配比原则matching principle 23、充分披露原则full-disclosure principle 24、一贯性原则consistency principle 25、重要性原则materiality principle 26、谨慎原则conservatism concept 27、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 Accountants 30、财务会计financial accounting 31、管理会计management accounting 32、税务会计tax accounting 33、会计等式accounting equation 34、经济业务business transaction 35、会计职业道德ethics of accounting 第二章 1、经济业务economic event 2、原始凭证source document 3、外部业务external transaction 4、内部业务internal transaction 5、账户account 6、借方debit 7、贷方credit 8、借贷规则 rules of debit and credit 9、现金cash 10、银行存款Cash in bank 11、应收账款 receivable 12、预付费用prepaid expenses 13、应付账款accounts payable 14、预收收入unearned revenue 15、投资investment 16、提存withdrawal 17、暂时账户temporary account 18、虚账户nominal accounts 19、实账户real accounts 20、科目表chart of accounts 21、总分类账general ledger 22、正常余额Normal balance 23、记日记账journalizing 24、复合分录compound journal entry 25、普通日记账general journal 26、过账posting 27、会计循环accounting cycle 28、试算表trial balance 29、账项调整adjustment 30、调整后试算表adjusted trial balance 31、结账closing 32、结账后试算表Post-closing trial balance 33、记账凭证voucher 34、收款凭证receipt voucher 35、付款凭证payment voucher 36、转账凭证transfer voucher 37、负债比率debt ratio 38、财务杠杆financial leverage 第三章 1、会计期间time period 2、财政年度Fiscal year 3、日历年度calendar year 4、自然经营年度Natural business year 5、账项调整adjustment 6、应计制、权责发生制accrual basis 7、现金制、收付实现制cash basis 8、预付项目prepaid items 9、预收项目unearned items 10、递延与应计Deferred and accrued 11、折旧depreciation 12、备抵账户contra account 13、账面净值net book value 14、工作底稿worksheet 15、结账分录closing entries 16、收益汇总income summary 17、账务处理程序bookkeeping procedures 18、汇总记账凭证 summarized vouchers 19、科目汇总表categorized accounts summary 20、多栏式日记账columnar journal 21、预收收入unearned revenue 22、预收账款Advance from customers 23、待摊费用Prepaid expenses 24、预提费用Accrued expenses 25、分类资产负债表classified balance sheet 26、营运资本working capital 27、长期投资long-term investment 28、固定资产tangible fixed asset 29、无形资产intangible fixed asset 30、股东权益stockholders' equity 31、缴入资本contributed capital 32、普通股股本common stock 33、留存收益retained earnings 34、流动比率current ratio 35、流动性Liquidity 第四章 1、现金等价物cash equivalent 2、商业票据mercantile paper 3、国库券treasury bill 4、内部控制internal controls 5、备用金petty cash fund 6、银行对账单bank statement 7、借项通知单Debit memorandum 8、货项通知单credit memorandum 9、银行余额调节表Bank reconciliation 10、在途存款deposit in transit 11、未兑现支票outstanding check 12、手续费service charges 13、存款不足退款nonsufficient funds checks 14、短期投资temporary investments 15、成本与市价孰低lower of cost or market 16、短期投资市价下跌准备allowance to reduce temporary investment to markets 17、坏账bad debts 18、注销write off 19、坏账回收bad debt recovery 20、账龄分析法aging of accounts receivable method 21、备抵法allowance method 22、直接冲消法Direct write off method 23、信用卡销售Credit Card Sales 24、期票promissory note 25、出票人Maker 26、受款人payee 27、到期日maturity date 28、应收票据拒付dishonored note receivable 29、应收票据贴现discounting note receivable 30、贴现所得proceeds 31、或有负债contingent liability 32、应收账款出售selling accounts receivable 33、应收账款抵押pledging accounts receivable 34、应收账款周转率accounts receivable turnover 第五章 1、个别认定法specific identification method 2、先进先出法first-in ,first-out method 3、后进先出法last-infirst-outmethod 4、销售收入sales revenue 5、销售成本Cost of goods sold 6、毛利gross profit 7、营业费用operating expenses 8、商品存货merchand iseinventory 9、定期盘存制period icinventory system 10、永续盘存制perpetual inventory system 11、购货退回与折让purchase return and allowances 12、商业折扣Trade discount 13、购货折扣purchase discount 14、付款条件 credit terms 15、运费transportation costs 16、目的地交货free on board destination 17、离岸价格FOB shipping point 18、销售退回与折让Sales Returns and Allowances 19、销售折扣sales discount 20、借项备忘录debit memorandum 21、贷项备忘录credit memorandum 22、存货减值inventory 23、成本与市价孰低法shrinkage 24、原材料Raw material 25、生产成本work in process 26、完工产品finished goods 27、在产品work in process inventory 28、制造费用manufacturing overhead 29、运输费用transportation-in 30、利润操作income manipulate 31、存货短缺Inventory Shrinkage 32、毛利gross margin 33、可变净现值net realizable value 34、存货跌价准备Provision for decline in value of inventories 35、毛利率法gross profit method 36、零售价格法Retail inventory method 37、存货周转率inventory turnover 38、存货周转天数number of dayssales in inventory 第六章 1、成本法Cost method 2、权益法Equity Method 3、后续支出subsequent expenditure 4、直线法the Straight-line method 5、加速折旧法accelerated methods 6、年数总和法Sum-of-the-years-digits method 7、余额递减法declining balance method 8、估计变更Changes in estimates 9、专利权patents 10、版权copyright 11、特许权franchise 12、商标权trademarks 13、商誉Goodwill 14、开办费pre-operating expenses 15、递延费用deferred expenses 16、长期资产的减值impairment of long-term assets 17、债券证券debt security 18、股权证券equity securities 19、资本性支出Capital expenditures 20、收益性支出revenue expenditure 21、土地改良land improvements 22、非折旧资产non-depreciable assets 23、经营租赁operating lease 24、筹资租赁financing lease 25、表外融资Off-balance sheet Financing 26、实质重于形式Substance over Form 27、非货币性交易non-currency exchange 28、一揽子购入lump-sum purchase 29、在建工程Construction in progress 30、双倍余额递减法double-declining-balance method 31、残值residual value 32、账面余额Carrying value 33、固定资产清理fixed assets pending disposal 34、折耗Depletion 35、工作量法production method 36、摊销amortization 37、资产报酬率Return on assets 38、资产周转率Asset turnover