会计专业英语词汇.docx
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会计专业英语词汇.docx
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会计专业英语词汇
会计专业英语词汇
1、部门的称谓
市场部MarketingDepartment
销售部SalesDepartment
客户服务CustomerService
人事部HumanResourcePersonnelDepartment
行政部AdministrationDepartment
财务部MinistryofFinance/FinancialDepartment
产品供应ProductSupply
2、人员的称谓
助理Assistant
秘书Secretary
前台接待小姐Receptionist
文员clerk,会计文员为AccountingClerk
主任supervisor
经理Manager
总经理GM,GeneralManager
总监Director
总会计师FinanceController
高级Senior
高级经理SeniorManager
VP(VicePresident)副总裁
FVP(FirstVicePresident)第一副总裁
AVP(AssistantVicePresident)副总裁助理
CEO(ChiefExecutiveOfficer)首席执行官
COO(ChiefOperationsOfficer)首席运营官
CFO(ChiefFinancialOfficer)首席财务官
CIO(ChiefInformationOfficer)首席信息官
HRD(HumanResourceDirector)人力资源总监
OD(OperationsDirector)运营总监
MD(MarketingDirector)市场总监
OM(OperationsManager)运作经理
PM(ProductionManager)生产经理
(ProductManager)产品经理
基本词汇
会计accounting
会计职能accountingfunction
会计核算financialaccounting
会计控制accountingcontrol
会计学科accountingscience
会计职业accountingprofession
非营利组织会计non-profitorganizationaccounting
企业会计enterpriseaccounting
财务会计financialaccounting
成本会计costaccounting
管理会计managementaccounting
税务会计taxaccounting
审计audit
电算化会计computerizedaccounting
会计信息accountinginformation
会计目标accountingobjective
企业会计准则accountingcriteriaforenterprises
存货会计准则inventoryaccounting
长期股权投资会计准则accountingstandards,long-termequityinvestment
投资性房地产会计准则investmentpropertyaccountingstandards
固定资产会计准则fixedassetsaccountingstandards
生物资产会计准则biologicalassetsaccountingstandards
无形资产会计准则intangibleassetsaccountingstandards
非货币性资产交换会计准则ofnon-monetaryassets,theexchangeofaccountingstandards
资产减值会计准则impairmentofassetsaccountingstandards
职工薪酬会计准则staffsalariesaccountingstandards
企业年金基金会计准则enterpriseannuityfundaccountingstandards
股份支付会计准则share-basedpaymentaccountingstandard
债务重组会计准则debtrestructuringaccountingstandards
或有事项会计准则oramatterofaccountingprinciples
收入会计准则revenueaccountingstandards
建造合同会计准则constructioncontractsaccountingstandards
政府补助会计准则accountingforgovernmentgrantsguidelines
借款费用会计准则borrowingcostsaccountingstandards
所得税会计准则incometaxaccountingstandards
外币折算会计准则foreigncurrencytranslationaccountingstandards
企业合并会计准则businesscombinationsaccountingstandards
租赁会计准则leaseaccountingstandards
金融工具确认和计量会计准则recognitionandmeasurementoffinancialinstrumentsaccountingstandards
金融资产转移会计准则thetransferoffinancialassetsaccountingrules
套期保值会计准则hedgeaccounting
原保险合同会计准则oftheoriginalinsurancecontractsaccountingstandard
再保险合同会计准则re-insurancecontractsaccountingstandard
石油天然气开采会计准则oilandgasaccountingstandards
会计政策、会计估计变更和差错更正会计准则
accountingpolicieschangesinaccountingestimatesandcorrectionsoferrorsaccountingstandards
资产负债表日后事项会计准则thebalancesheetdateaccountingstandards
财务报表列报会计准则accountingstandardsfinancialstatementsreported
现金流量表会计准则cashflowaccountingstandards
中期财务报告会计准则interimfinancialreportingaccountingstandards
合并财务报表会计准则theconsolidatedfinancialstatementsofaccountingstandards
每股收益会计准则earningspershareaccountingstandards
分部报告会计准则segmentreportingaccountingstandards
关联方披露会计准则relatedpartydisclosuresaccountingstandards
金融工具列报会计准则presentationoffinancialinstrumentsaccountingstandards
首次执行企业会计准则presentationoffinancialinstrumentsaccountingstandards
会计的基本前提accountingconcepts
会计主体accountingentity
持续经营goingconcern
会计分期accountingperiod
会计年度financialyear
货币计量moneymeasurement
权责发生制accrualbasis
收付实现制cashbasisofaccounting
会计信息质量要求qualityofaccountinginformation
可靠性reliability
相关性relevance
可理解性understandability
可比性comparability
实质重于形式substanceoverform
重要性materiality
谨慎性prudence
及时性timeliness
会计确认accountingrecognition
会计计量accountingmeasurement
会计记录accountingrecord
会计报告accountingreport
设置账户settingupaccounts
复式记帐double-entryaccounting
填制与审核会计凭证fillinandaudittheaccountingdocuments
借贷记账法debit-creditbookkeeping
登记账簿registeringaccountingbooks
成本计算costcalculation
财产清查与编制财务报告propertyInventoryandpreparationoffinancialreports
会计等式accountingformula
会计事项accountingtransaction
会计科目accountingsubjects
总分类账generalledger
总日记账generaljournal
日记账journalentries
银行承兑汇票bankacceptance
商业承兑汇票tradeacceptance
外埠存款othercityCashinbank
银行本票cashier'scheck
银行汇票bankdraft
信用卡creditcard
信用证保证金l/cguaranteedeposits
存出投资款refundabledeposits
待处理财产损溢waitdealassetslossorincome/Unacknowledged
未分配利润undistributedprofit
试算平衡表workingtrialbalance
期末账项调整finalaccountsadjustments
会计凭证accountingdocuments
原始凭证originalevidences
一次凭证single-recorddocument
汇总原始凭证summaryoftheoriginaldocuments
记账凭证accountvoucher
收款凭证receiptvoucher
付款凭证paymentvoucher
转账凭证transfercertificate
科目汇总表categorizedaccountssummary
盘存账户inventoryaccount
资本账户capitalaccount
结算账户settlementaccount
调整账户adjustmentaccount
集合分配账户setallocationaccount
成本计算账户costingaccount
跨期摊配账户spreadwithaccountforinter-period
汇转账户exchangetransferaccounts
财务成果账户financialresultsaccount
计价对比账户accountsdenominatedincontrast
暂记账户suspenseaccounts
会计账簿accountingbooks
日记账journal
总分类账簿generalledger
明细分类账簿detailledger
备查账簿referencebooks
错账更正方法errorcorrectionmethodaccounts
划线更正法correctionbydrawingastraightling
红字更正法correctionbyusingredink
补充登记法correctionbyextrarecording
财产清查propertyinventory
全部清查allinventory
局部清查partialinventory
定期清查periodiccheckingmethod
不定期清查non-periodiccheckingmethod
永续盘存制perpetualinventorysystem
实地盘存制physicalinventorysystem
实地盘点法physicalinventorymethod
技术推算法technologyreckoning
抽查盘点法samplinginventorymethod
银行存款余额调节表bankbalancesheetadjustment
往来款项对账单betweentheamountofthebill
财务报表financialstatement
会计报表accountingstatement
会计报表附注accountingstatementfootnote
资产负债表statementofassetsandliabilities
利润表profitstatement
现金流量表cashflowstatement
所有者权益变动表ownerofchangesinequity
科目汇总表categorizedaccountssummary
会计机构负责人accountingagencies
会计主管accountingmanager
会计档案accountingfiles
会计要素elementsofaccounting
一、资产类Assets
流动资产Currentassets
货币资金Cashandcashequivalents
1001现金Cash
1002银行存款Cashinbank
1009其他货币资金Othercashandcashequivalents
外埠存款OthercityCashinbank
银行本票Cashier’scherub
银行汇票Bankdraft
信用卡Creditcard
信用证保证金L/CGuaranteedeposits
存出投资款Refundabledeposits
1101短期投资Short-terminvestments
股票Short-terminvestments-stock
债券Short-terminvestments-corporatebonds
基金Short-terminvestments-corporatefunds
其他Short-terminvestments-other
1102短期投资跌价准备Short-terminvestmentsfallingpricereserves
1111应收票据Notereceivable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
1121应收股利Dividendreceivable
1122应收利息Interestreceivable
1131应收账款Accountreceivable
1133其他应收款Othernotesreceivable
1141坏账准备Baddebtreserves
1151预付账款Advancemoney
1161应收补贴款Coverdeficitbystatesubsidiesofreceivable
1201物资采购Suppliespurchasing
1211原材料Rawmaterials
1221包装物Wrappage
1231低值易耗品Low-valueconsumptiongoods
1232材料成本差异Materialscostvariance
1241自制半成品Semi-Finishedgoods
1243库存商品Finishedgoods
1244商品进销差价Differencesbetweenpurchasingandsellingprice
1251委托加工物资Workinprocess-outsourced
1261委托代销商品Trusttoandsellthegoodsonacommissionbasis
1271受托代销商品Commissionedandsellthegoodsonacommissionbasis
1281存货跌价准备Inventoryfallingpricereserves
1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages
1301待摊费用Deferredandprepaidexpenses
长期投资Long-terminvestment
1401长期股权投资Long-terminvestmentonstocks
股票投资Investmentonstocks
其他股权投资Otherinvestmentonstocks
1402长期债权投资Long-terminvestmentonbonds
债券投资Investmentonbonds
其他债权投资Otherinvestmentonbonds
1421长期投资减值准备Long-terminvestmentsdepreciationreserves
股权投资减值准备Stockrightsinvestmentdepreciationreserves
债权投资减值准备Creditor’srightsinvestmentdepreciationreserves
1431委托贷款Entrustloans
本金Principal
利息Interest
减值准备Depreciationreserves
1501固定资产Fixedassets
房屋Building建筑物Structure
机器设备Machineryequipment
运输设备Transportationfacilities
工具器具Instrumentsandimplement
1502累计折旧Accumulateddepreciation
1505固定资产减值准备Fixedassetsdepreciationreserves
房屋、建筑物减值准备Building/structuredepreciationreserves
机器设备减值准备Machineryequipmentdepreciationreserves
1601工程物资Projectgoodsandmaterial
专用材料Special-purposematerial
专用设备Special-purposeequipment
预付大型设备款Prepaymentsforequipment
为生产准备的工具及器具PreparativeinstrumentsandimplementforFabricate
1603在建工程Construction-in-process
安装工程Erectionworks
在安装设备Erectingequipment-in-process
技术改造工程Technicalinnovationproject
大修理工程Generaloverhaulproject
1605在建工程减值准备Construction-in-processdepreciationreserves
1701固定资产清理Liquidationoffixedassets
1801无形资产Intangibleassets
专利权Patents
非专利技术Non-Patents
商标权Trademarks,Tradenames
著作权Copyrights
土地使用权Tenure
商誉Goodwill
1805无形资产减值准备IntangibleAssetsdepreciationreserves
专利权减值准备Patentrightsdepreciationreserves
商标权减值准备trademarkrightsdepreciationreserves
1815未确认融资费用Unacknowledgedfinancialcharges
待处理财产损溢Waitdealassetslossorincome
1901长期待摊费用Long-termdeferredandprepaidexpenses
1911待处理财产损溢Waitdealassetslossorincome
待处理流动资产损溢Waitdealintangibleassetslossorincome
待处理固定资产损溢Waitdealfixedassetslossorincome
二、负债类
Liability短期负债
Currentliability
2101短期借款
Short-termborrowing
2111应付票据Notespayable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
2121应付账款Accountp
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