会计英语(会计英语专业词汇)

会计英语

 

会计 accounting会计职能 accounting function会计核算 financial accounting会计控制 accounting control会计学科 accounting science

会计职业 accounting profession非营利组织会计 non-profit organization accounting企业会计 enterprise accounting财务会计 financial accounting

成本会计 cost accounting管理会计 management accounting税务会计 tax accounting审计 audit电算化会计 computerized accounting

会计信息 accounting information会计目标 accounting objective企业会计准则 accounting criteria for enterprises存货会计准则 inventory accounting

长期股权投资会计准则 accounting standards, long-term equity investment投资性房地产会计准则 investment property accounting standards

固定资产会计准则 fixed assets accounting standards生物资产会计准则 biological assets accounting standards无形资产会计准则 intangible assets accounting standards

非货币性资产交换会计准则 of non-monetary assets, the exchange of accounting standards资产减值会计准则 impairment of assets accounting standards

职工薪酬会计准则 staff salaries accounting standards企业年金基金会计准则 enterprise annuity fund accounting standards股份支付会计准则 share-based payment accounting standard

债务重组会计准则 debt restructuring accounting standards或有事项会计准则 or a matter of accounting principles收入会计准则 revenue accounting standards

建造合同会计准则 construction contracts accounting standards政府补助会计准则 accounting for government grants guidelines

借款费用会计准则 borrowing costs accounting standards所得税会计准则 income tax accounting standards外币折算会计准则 foreign currency translation accounting standards

企业合并会计准则 business combinations accounting standards租赁会计准则 lease accounting standards金融工具确认和计量会计准则recognition and measurement of financial instruments accounting standards

金融资产转移会计准则 the transfer of financial assets accounting rules套期保值会计准则 hedge accounting原保险合同会计准则 of the original insurance contracts accounting standard

再保险合同会计准则 re-insurance contracts accounting standard石油天然气开采会计准则 oil and gas accounting standards会计政策、会计估计变更和差错更正会计准则

accounting policies changes in accounting estimates and corrections of errors accounting standards资产负债表日后事项会计准则 the balance sheet date accounting standards

财务报表列报会计准则 accounting standards financial statements reported现金流量表会计准则 cash flow accounting standards

中期财务报告会计准则 interim financial reporting accounting standards合并财务报表会计准则 the consolidated financial statements of accounting standards

每股收益会计准则 earnings per share accounting standards分部报告会计准则 segment reporting accounting standards关联方披露会计准则 related party disclosures accounting standards

金融工具列报会计准则 presentation of financial instruments accounting standards首次执行企业会计准则 presentation of financial instruments accounting standards

会计的基本前提 accounting concepts     会计主体  accounting entity持续经营 going concern 会计分期 accounting period会计年度 financial year

货币计量 money measurement权责发生制 accrual basis收付实现制 cash basis of accounting会计信息质量要求 quality of accounting information

可靠性 reliability 相关性 relevance可理解性 understandability   可比性 comparability实质重于形式 substance over form重要性 materiality 

谨慎性 prudence  及时性 timeliness会计确认 accounting recognition会计计量 accounting measurement会计记录 accounting record

会计报告 accounting report设置账户 setting up accounts复式记帐 double-entry accounting填制与审核会计凭证fill in and audit the accounting documents借贷记账法 debit-credit bookkeeping

登记账簿registering accounting books成本计算cost calculation财产清查与编制财务报告 property Inventory and preparation of financial reports

会计要素 elements of accounting资产 assets流动资产 current assets库存现金 cash in treasury银行存款 bank deposit其他货币资金 funds in other currencies

交易性金融资产 trading financial assets应收票据 notes receivable应收账款 accounts receivables预付账款 prepayment应收股利 dividends receivable

应收利息 interest receivable其他应收款 other receivables坏账准备 for bad debts材料采购 material procurement在途物资 goods in transit

原材料 raw(material)材料成本差异 material cost variance库存商品inventory存货跌价准备 decline in value of inventories非流动资产 non-current assets

可供出售金融资产available for sale financial assets持有至到期投资 held-to-maturity investments持有至到期投资减值准备 impairment of held-to-maturity investments

长期股权投资 long-term equity investments长期股权投资减值准备 impairment of long-term equity investments投资性房地产 investment in real estate  

长期应收款 long-term receivables固定资产 fixed assets固定资产减值准备 impairment of fixed assets累计折旧 accumulated depreciation

在建工程 construction in progress工程物资 engineering materials固定资产清理 clean-up of fixed assets无形资产 intangibles

累计摊销 accumulated amortization无形资产减值准备 impairment of intangible assets长期待摊费用 the long-term deferred expenses

递延所得税资产 deferred tax assets负债 liabilities 流动负债current liabilities短期借款 short-term borrowings交易性金融负债 trading financial liabilities

应付票据 notes payable应付账款 payables预收账款 receipts in advance应付职工薪酬 meet the staff salaries应交税费-应交增值税（销项税额） tax payable - payable VAT (output tax)

应交税费-应交增值税（进项税额） tax payable - payable value added tax (VAT)应付利息 interest payable应付股利 dividends payable

其他应付款 other payables非流动负债 non-current liability长期借款 long-term borrowings应付债券 to cope with debt长期应付款 long-term payables

未确认融资费用 finance charges are not recognized预计负债estimated liabilities递延所得税负债deferred income tax liabilities

所有者权益 owners’ equity实收资本 paid-in capital股本 equity本年利润  current year profits  利润分配  profit distribution

资本公积 capital reserve提取法定盈余公积  withdrawal legal surplus提取任意盈余公积 withdrawal free surplus reserves资本(或股本)溢价 capital (or equity) premium

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

生产成本 production cost制造费用 manufacturing expenses劳务成本 labor Cost研发支出-资本化支出 expenditures - Capital expenditures of

研发支出-费用化支出 expenditures - the cost of expenses工程施工 construction工程结算 project settlement收入 revenue费用 expense

利润 profit主营业务收入 prime operating revenue其他业务收入 other operating revenue营业外收入  non-operating income 主营业务成本  operating costs

营业税金及附加 tax and associate charge营业外支出 non-business expenditure其他业务成本  other business expense财务费用  finance charge

销售费用 selling expenses管理费用 overhead资产减值损失 impairment losses所得税费用 tax fees投资收益 investment income会计等式 accounting formula

会计事项 accounting transaction会计科目 accounting subjects总分类账 general ledger　总日记账 general journal日记账 journal entries

银行承兑汇票 bank acceptance商业承兑汇票 trade acceptance  外埠存款 other city Cash in bank银行本票 cashiers check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待处理财产损溢 wait deal assets loss or income未分配利润 undistributed profit

试算平衡表 working trial balance 期末账项调整 final accounts adjustments会计凭证 accounting documents  原始凭证  original evidences

一次凭证 single-record document汇总原始凭证 summary of the original documents记账凭证 account voucher 收款凭证 receipt voucher

付款凭证 payment voucher转账凭证 transfer certificate 科目汇总表 categorized accounts summary盘存账户 inventory account

资本账户 capital account 结算账户 settlement account调整账户 adjustment account  集合分配账户 set allocation account成本计算账户 costing account 

跨期摊配账户 spread with account for inter-period汇转账户 exchange transfer accounts财务成果账户 financial results account

计价对比账户 accounts denominated in contrast暂记账户 suspense accounts会计账簿 accounting books日记账 journal总分类账簿 general ledger

明细分类账簿 detail ledger  备查账簿 reference books错账更正方法 error correction method accounts划线更正法 correction by drawing a straight ling

红字更正法 correction by using red ink补充登记法 correction by extra recording财产清查 property inventory全部清查 all inventory

局部清查 partial inventory 定期清查 periodic checking method不定期清查 non-periodic checking method 永续盘存制 perpetual inventory system

实地盘存制 physical inventory system 实地盘点法 physical inventory method技术推算法 technology reckoning 抽查盘点法 sampling inventory method

银行存款余额调节表 bank balance sheet adjustment往来款项对账单 between the amount of the bill财务报表 financial statement 

会计报表 accounting statement会计报表附注 accounting statement footnote 资产负债表 statement of assets and liabilities

利润表 profit statement 现金流量表 cash flow statement所有者权益变动表 owner of changes in equity科目汇总表categorized accounts summary

会计机构负责人 accounting agencies 会计主管 accounting manager会计档案 accounting files

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