会计专业英语重点辞汇大全.docx

会计专业英语重点辞汇大全.docx

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会计专业英语重点辞汇大全

•accounting会计、会计学

•account账户

•accountfor/as核算

•certifiedpublicaccountant/CPA注册会计师

•chieffinancialofficer财务总监

•budgeting预算

•auditing审计

•agency机构

•fairvalue公平价值

•historicalcost历史本钱

•replacementcost重置本钱

•reimbursement偿还、补偿

•executive行政部门、行政人员

•measure计量

•taxreturns纳税申报表

•taxexempt免税

•director懂事长

•boardofdirector董事会

•ethicsofaccounting会计职业道德

•integrity诚信

•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欠债

•owners’equity所有者权益

•revenue收入

•income收益

•gains利得

•abnormalloss超级损失

•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分派、分摊

•accountingcycle会计循环、会计周期

•entry分录、记录

•trialbalance试算平稳

•worksheet工作草表、工作草稿

•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坏帐预备

•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存货发出本钱计价的四种方式

•overhead企业经费

•long-termequityinvestment长期投资

•fixedassets/plantassets固定资产

•usefullife利用寿命

•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银行余额调剂表

•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按期盘存制

•expiration/maturity到期、截止

•obligation;liability义务

•liabilities欠债

•bookvalue账面价值

•facevalue;parvalue票面价值

•discount折价、贴现、折扣

•accountpayable应付账款

•notpayable应付单据

•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短时间借款

•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大体工资

•bonus奖金、盈利

•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未分派利润

•retainedearnings留存收益

•commonstock一般股

•preferredstock优先股

•Corporationlimited/Co.LTD股分有限公司

•Singleproprietorship/soleproprietorship独有企业

•Partnership合股企业

•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时刻分期

•balancesheet资产欠债表

•incomestatement利润表

•statementofcashflow现金流量表

•revenue/sales营业收入

•costofgoodssold/costofsales营业本钱

•salestaxesandextracharges/operatingtaxes营业税金及附加

•sellingexpense销售费用

•advertisingexpense广告费用

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

•utilityexpense公共事业费用

•financingexpense财务费用

•lossofassetsimpairment资产减值损失

•changesoffairvalueassets公平减值变更

•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资产欠债比

•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