会计专业英语重点词汇大全Word格式.docx

会计专业英语重点词汇大全Word格式.docx

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•competence能力

•businesstransaction经济交易

•accountpayee转账支票

•accountingdata会计数据、信息

•accountingequation会计等式

•accounttitle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

•abnormalloss非常损失

•bookkeeping账簿、簿记

•double-entrysystem复式记账法

•taxbearer纳税人

•customduties关税

•consumptiontax消费税

•servicefeesearned服务性收入

•valueaddedtax/VAT增值税

•enterpriseincometax企业所得税

•individualincometax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

•accountingcycle会计循环、会计周期

•entry分录、记录

•trialbalance试算平衡

•worksheet工作草表、工作底稿

•postreference/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

•premiumpolicy保险单

•currentassets流动资产

•long-termassets长期资产

•property财产、物资

•cash/currency货币资金、现金

•accountsreceivable应收账款

•provisionforbaddebts/allowanceforuncollectibleaccount/doubtdebts坏帐准备

•recoveries追回款

•directwrite-offmethod直接冲销法

•allowancemethod备抵法

•contraaccount备抵账户

•prepaidexpense预付、待摊费用

•prepayment/advancetosupplies预付账款

•inventory存货

•merchandiseinventory库存商品

•finishedgoods产成品

•semi-finishedgoods半成品

•goodinprocess在产品

•constructioninprocess在建工程

•warehousing仓库

•FIFO/LIFO/weightaverage/specificidentification存货发出成本计价的四种方法

•overhead企业经费

•long-termequityinvestment长期投资

•fixedassets/plantassets固定资产

•usefullife使用寿命

•residualvalue/salvagevalue残值

•unit–productionmethod单位产量法

•depreciationperunit单位折旧额

•accumulateddepreciation累计折旧

•acceleratemethod加速折旧法

•DDBmethod法双倍余额递减

•SYDmethod年数总和法

•disposaloffixedassets固定资产清理

•intangibleassets无形资产

•patents专利权

•trademarks商标权

•goodwill商誉

•deferredassets递延资产

•operatinglease经营租赁

•capitallease融资租赁

•capitalexpenditure资本性支出

•revenueexpenditure收益性支出

•amortize分期偿还（债务）

•othercashequivalent其他货币资金

•order/draft汇票

•deposit存款、订金

•IOUS借据

•postdatedcheck延付支票（不属于流动资产）

•outstandingcheck未付支票

•notsufficientfundscheck资金不足支票

•electronicfundstransfer电子资金转账

•servicecharges/handlingcharge手续费

•pettycash备用金

•bankstatement银行对账单

•bankreconciliation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

•promissorynote本票

•dishonor拒绝承兑、拒付

•tradediscount商业折扣

•cashdiscount/salesdiscount现金折扣

•salesreturnsandallowance销售折让

•perpetualinventorysystem永续盘存制

•periodicinventorysystem定期盘存制

•expiration/maturity到期、截止

•obligation;

liability义务

•liabilities负债

•bookvalue账面价值

•facevalue;

parvalue票面价值

•discount折价、贴现、折扣

•accountpayable应付账款

•notpayable应付票据

•taxespayable应交税费

•vat-input增值税进项税

•vat-output增值税销项税

•commercialaccepteddraft商业承兑汇票

•bankaccepteddraft银行承兑汇票

•short-termloan短期借款

•advancefromcustomer/unearnedrevenues预收账款

•interests利息

•dividends股利

•payoff偿付清、还清

•salariespayable应付职工薪酬

•wages基本工资

•bonus奖金、红利

•pensionpayment养老保险

•medicalinsurancepremiums医疗保险金

•housingreserves住房公积金

•non-monetarywelfare非货币性福利

•employee雇员、员工

•bond债券

•premium溢价、保险金、佣金

•duedate/maturitydate到期应付日、到期日

•paid-incapital实收资本

•capitalstock股本

•capitalreserve资本公积

•surplusreserve盈余公积

•undistributedprofit未分配利润

•retainedearnings留存收益

•commonstock普通股

•preferredstock优先股

•Corporationlimited/Co.LTD股份有限公司

•Singleproprietorship/soleproprietorship独有企业

•Partnership合伙企业

•Feesearned酬金、酬劳

•Realestate房地产、不动产

•Commision回扣、佣金

•Generaljournal日记总账

•Specialjournal特种日记账

•generalledger总分类账

•subsidiaryledger明细分类账

•originaldocument/sourcedocument原始凭证

•chartofaccounttitle会计科目表

•primaryoperatingrevenue主营业务收入

•operatingexpense经营费用、期间费用

•revenuesrealizationprinciple收入实现制

•accrualbasis权责发生制

•matchingprinciple配比性原则

•prudenceprinciple谨慎性原则

•timeperiod时间分期

•balancesheet资产负债表

•incomestatement利润表

•statementofcashflow现金流量表

•revenue/sales营业收入

•costofgoodssold/costofsales营业成本

•salestaxesandextracharges/operatingtaxes营业税金及附加

•sellingexpense销售费用

•advertisingexpense广告费用

•generalandadministrativeexpense管理及总务费用、管理费用

•utilityexpense公共事业费用

•financingexpense财务费用

•lossofassetsimpairment资产减值损失

•changesoffairvalueassets公允减值变动

•incomefrominvestment投资收益

•grossprofit毛利、利润总额

•netprofit净利润

•currentratio流动比率

•quickratio速度比率

•debtstototalassetsratio资产负债比

•capitalizationratio资本化比率

•timesinterestsearnedratio已获利息倍数

•EBIT息税前利润

•inventoryturnover存货周转率

•rateofreturnonassets资产报酬率

•profitmargin边际利润

•earningpershare每股收益

•liquidityratio流动性比率

•financingleverageratio财务杠杆比率

•efficiencyratio效用比率

•profitabilityratio盈利能力比率

•trendanalysis趋势分析法

•common-sizeanalysis结构分析法

•rationanalysis比率分析法