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1、会计专业英语词汇Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs美国注册会计师协会Audit审计Balance sheet资产负债表Bookkeepking 簿记Cash flow prospects现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting
2、 成本会计External users外部使用者Financial accounting 贝才务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原贝UGeneral-purpose information 通用 目 的信息、Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会In
3、stitute of Management Accountants 管理会计师协会版权copyrights汇总原始凭证cumulative source document.汇总记账凭证核算形式 vouchersbookkeeping procedure using summary工作底稿 复式记账凭证 复式记账法 复合分录划线更正法 汇总原始凭证working papermultiple account titles voucherDouble entry bookkeeping compound entrycorrection by drawing a straight ling cumul
4、ative source document.会计凭证 会计科目表 会计科目 红字更正法 会计核算形式accounting document.chart of accountsaccount titlecorrection by using red ink bookkeeping procedures过账会计分录会计循环 会计账簿 活页式账簿 集合分配账户 计价对比账户 记账方法 记账规则 记账凭证postingaccounting entry accounting cycle Book of accounts loose-leaf bookclearing accountsmatching a
5、ccounts bookkeeping methods recording rules voucher记账凭证核算形式Bookkeeping procedure using vouchers记账凭证汇总表核算形式bookkeeping procedure usingcategorized account summary简单分录simple entry结算账户settlement accounts结账closing account结账分录 借贷记账法 局部清查 卡片式账簿 跨期摊提账户 累计凭证closing entrydebit-credit bookkeepingpartial checkc
6、ard bookinter-period allocation accounts multiple-record document.联合账簿 明细分类账簿 明细分类账户compound book subsidiary ledger subsidiary account盘存账存inventory accounts平彳亍登，己parallelrecording全面清查completecheck日记总账combinedjournal and ledger日t己总账核算形式bookkeeping procedure using summarizedjournal三式t己贝长法triple-entry
7、bookkeeping实账户 试算表 试算平衡 收付记账法 收款凭证 损益表账户 通用记账凭证real accountstrial balancetrial balancing receipts-payment bookkeepingreceipt voucherincome statement accounts general purpose voucher通用 日 t己账核算形式bookkeeping procedure using general journal外来原始凭证source document, nbspfrom outside现金日记账cash journal虚账户nomin
8、al accounts序时账簿book of chronological entry一次凭证single-record document.银行存款日记账 永续盘存制 原始凭证暂记账户 增减记账法 债权结算账户债权债务结算账户 债务结算账户deposit journal perpetual inventory system source document.suspense accountsincrease-decrease bookkeeping accounts for settlement of claimaccounts for settlement of claim and debt a
9、ccounts for settlement of debt账户account账户编号Account number账户对应关系 账项调整 专用记账凭证 转回分录 资金来源账户 资产负债账户 转账凭证debit-credit relationship adjustment of accountspecial-purpose voucher reversing entryaccounts of sources of fundsbalance sheet accounts transfer voucher资金运用账户自制原始凭证accounts of applications of funds in
10、ternal source document.总分类账簿 总分类账户 附加账户general ledger付款凭证分类账簿payment voucher ledger多栏式日记账核算形式bookkeeping procedure using columnarjournalgeneral account adjunct accounts对账对应账户定期清查 定期盘存制 订本式账簿调整账户调整分录单式记账凭证单式记账法 从属账户 成本计算账户 财产清查不定期清查 补充登记法 表外账户 备抵账户 备抵附加账户 备查账簿checking corresponding accounts Periodic
11、checking method periodic inventory system bound bookadjustment accounts adjusting journal entrysingle account title vouchersingle-entry bookkeeping Secondary accountscosting accountsphysical inventory簿记bookkeepingnon-periodic checking method correction by extra recording off-balance sheet accounts p
12、rovision accountsprovision and adjunct accounts memorandumIntegrity整合性Internal auditing 内 部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Stateme
13、nt of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation勾稽关系Assets资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor债权人Deflation通货紧缩Disclosure 批露Expenses 费用Financial statement 贝才务报表Financial activities 筹资活动Going-co
14、ncern assumption 持续经营假设Inflation通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Ownefs equity所有者权益Partnership合伙企业Positive cash flow正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockho
15、lders equity 股东权益Window dressing 门面粉饰Account 帐政治风险political risk再开票中心re-invoicing centerspecial methods of modern managementmodern management accounting现代管理会计专门方法 accounting 现代管理会计提前与延期支付Leads and Lags特许权使用管理费 fees and royalties跨国资本成本的计算the cost of capital for foreign investments跨国运转资本会计multinationa
16、l working capital management跨国经营企业业绩评价multinational performance evaluation经济风险管理managingeconomic exposure交易风险管理 换算风险管理 国际投资决策会计managingmanagingtransaction exposuretranslation exposureforeign project appraisal国际存货管理 股利转移 公司内部贷款 冻结资金转移 冻结资金保值 调整后的净现值 配比原则international inventory management dividend rem
17、ittancesinter-company loansrepatriating blocked fundsmaintaining the value of blocked funds adjusted net present valuematching旅游、饮食服务企业会计施工企业会计 民航运输企业会计 enterprises 企业会计商品流通企业会计 权责发生制原则 农业会计 实现原则 历史成本原则 外商投资企业会计 通用报表铁路运输企业会计 enterprises 所有者权益 实质量于形式accounting of tourism and service accounting of con
18、struction enterprises accounting of civil aviation transportationbusiness accountingaccounting of commercial enterprisesaccrual basisaccounting of agricultural enterprisesrealization principleprinciple of historical costaccounting of enterprises with foreign investment all-purpose financial statemen
19、tsaccounting of rail way transportationowners equitysubstance over form修正性惯例 信息系统论 相关性原则微观会计客观性原则 可比性原则 谨慎性原则 金融企业会计交通运输企业会计transportation 建设单位会计记账本位币recording currency计量属性 及时性原则 货币计量 会计准则 会计主体 会计职业道德 会计职能measurement attributestimelinessmonetary measurementaccounting standardsaccounting entityaccoun
20、ting professional ethics functions of accounting会计预测accounting forecasting会计要素accounting elements会计研究会计学科体系accounting researchaccounting science system会计学accounting会计信息accounting information会计任务targets ofaccountingactivities会计人员accountingpersonnel会计确认accountingrecognition会计目标accountingobjective会计理论结
21、构theoretical structure of accounting会计理论 会计控制 会计决策 会计监督accountingaccountingaccountingaccountingtheory control decision making supervisionprinciple of exceptionsinformation system perspectiverelevancemicro-accountingobjectivitycomparabilityprudenceaccounting of financial institutionsaccounting of com
22、munication andenterprisesaccounting of construction units会计假设 会计记录 会计计量 会计机构会计环境accounting environmentaccounting assumption accounting records accounting measurement accounting department会计核算 会计管理体制 会计分期 会计对象 会计等式 会计本质 会计报表 宏观会计 会计汇总报表划分资本性支出与收益性支出原则distinguishment betweencapital expenditure and rev
23、enue expenditure合并报表管理活动论 管理会计 管理工具论 股份制企业会计 公认会计原则consolidated financial statementsmanagement activities perspectivemanagement accountingmanagement tool perspectiveaccounting of stock companiesgenerally accepted accounting principle, GAAP公共会计工业会计个别报表高新技术企业会计public accountingaccounting of industrial
24、 enterprises individual statementsaccounting of high technology enterprises负债liability费用反馈价值expensefeedback对外经济合作企业会计 cooperation enter prisesvalueaccounting of foreign economic对外报表 对内报表 一致性原则 艺术论externalinternalstatementsstatementsart房地产开发企业会计 邮电通信企业会计 enterprisesconsistencyperspectiveaccounting of
25、 real estate enterprisesaccounting of post and telecommunicationfinancial accountingsystem of accounting administration accounting periods accounting object accounting equation nature of accounting accounting statements macro-accountingaccountingcombination statements预测价值 真实与公允 持续经营 成本报表 财务会计原则财务会计概
26、念框架forecast valuetrue and fair viewgoing concern cost statementfinancial accounting principlesfinancial accounting conceptual framework财务会计financial accountingnon-profit organization政府及非营利组织会计governmental andaccounting重要性原则 专用报表 资产materialityspecial purpose financial statements assets资金运动财务报告 财务报表要素
27、 财务报表币值稳定假设 保险企业会计 收入的确认 公司债券发行价格 固定资产折旧 可转换债券加速折旧法公司债券利率 应收账款出借 无担保债券 后进先出法 应付票据贴现 先进先出去 在发建工程固定资产更换与改良assets实地盘存制 收益总括观点 可变现净值法固定资产扩建 应收账款出售 或有负债资金funds funds movementfinancial reportelements of financial statements financial statementsconstant-dollar assumption accounting of insurance companies r
28、ecognition of revenuecorporate bond issuing price depreciation of fixed assets convertible bondsaccelerated depreciation methodsinterest rate on debentureassignment of accounts receivable debenture bondslast-in, first-out, LIFOdiscount on notes payable first-in, first-out 缩写 FIFO constructions in pr
29、ocessimprovements and replacements of fixedperiodic inventory system all-inclusive concept of income net realizable valueadditions of fixed assetssale or factoring of accounts receivable contingent liability销货退回与折让 零售价格法现金折扣 公司债券 销售法 应付票据 认股权 固定资产修理 有担保债券 销售费用 应付股利 应收票据 无形资产 收款法 所得税流动负债 生产法废弃和生置法盘存法
30、流动资产sales returns and allowances retail methodcash discountbonds payablesale methodnotes payable stock rightsrepairs and maintenance of fixed assets mortgage bondsselling expensesdividends payable notes receivable intangible assets collection method income taxcurrent liabilities production methodret
31、irement and replacement method inventory method current assets购货折扣purchases discounts商誉goodwill应收账款accounts receivable投资收益investment income营业利润operating income股本公司债券偿还capital stockredemption of bonds坏账bad debts固定资产重估价revaluations of fixed assets银行存款cash in bank固定资产fixed assets利益分配profit distribution
32、应计费用accrued expense商标权trademarks and trade names净利润net income应付利润profit payable收益债券 利息资本化 预付账款income bondscapitalization of interests advance to supplier其他应收款现金公司债券发行other receivables cashcorporate bond floatation应付工资实收资本盈余公积wages payable paid-in capital surplus reserves股利应交税金 负商誉 费用的确认 短期投资 短期借款 递延
33、资产 当期经营观点dividendtaxes payablenegative goodwillrecognition of expensetemporary investment short-term loans deferred chargescurrent operating concept of income存货销售的影响effects of inventory errors折旧方法 折旧率 支出 直线法 职工福利基金 专利权 住房基金 重置成本法depreciation method depreciation rate paymentstraight-linewelfare fundp
34、atentshousing fundreplacement costing专有技术 专营权know-how franchises资本公积capital reserves资产负债表balance sheet自然资源natural resources偿债基金 长期应付款 长期投资 长期借款 长期负债 财务费用 拨定留存收益 标准成本法 变动成本法存货inventorysinking fundlong-term payableslong-term investmentslong-term loanslong-term liability of long-term debtfinancing expensesappropriated retained earningsstandard costingvariable costing