【www.gbppp.com--经典美文】

会计英语 第一篇_会计专业英语词汇

financial position 财务状况 the results of operation经营成果 interested users有利益关系的使用者 stockholder 股东 other creditors

其他债权人

governmental agencies 政府机构 investment advisors

投资顾问

prospective investments预期投资 generally accepted accounting principles 公认会计原则

relevance 相关性 reliability 可靠性 subdivision 分支

internal decision-making内部决策 performance report 业绩报告

cost-benefit data 成本-效益数据

market shares 市场份额

internal management reports 内部管

理报告

government regulation 政府监管 auditing

审计

managerial accounting 管理会计 cost accounting 成本会计 tax accounting

税务会计

budgetary accounting 预算会计 governmental and not-for-profit

accounting 政府及非盈利组织会计

human resource accounting人力资源会计

social accounting 社会会计 environmental accounting环境会计 international accounting国际会计 tax returns 纳税申报单 tax consequences 纳税影响 business transactions 经济业务 multinational 跨国

accounting entity 会计主体 going concern 持续经营 measuring unit 计量单位 accounting period 会计期间 historical cost 历史成本

objectivity 客观性

the general practice of financial accounting 会计实务

financial statements 财务报告 balance sheet 资产负债表

income statement 利润表 the statement of cash flows 现金流

量表

asset 资产

liabilities 负债 owners' equity 所有者权益 accounting equation 会计等式 current assets 流动资产 convertibility

变现能力

marketable securities 有价证券 fixed assets 固定资产

plant and equipment 厂场设备 intangible assets 无形资产 store fixtures

店面装置

office equipment 办公设备 delivery equipment

运输设备

depreciable assets应折旧的资产 long-term assets 长期资产 original cost

原始成本

be subtracted from 减去

book value 账面价值 legal claims or rights 法定要求权

patent

trademark

franchise 特许经营权 copyrights goodwill

商誉

supplies on hand

normal operaing cycle正常经营周期prepaid insurance

预付保险费

accumulated depreciation累计折旧

be engaged in 受聘于 private accounting私人企业会计 public accounting 公众会计 governmental accounting政府会计 wholesaler 批发商 financial executive 财务经理

certified public accountant 注会

creditors' equity 债权人权益 obligation 义务

accounts payable 应付账款 trade payables 应付账款

trade receivables 应收账款

accrued wages and salaries payable

应付职工薪酬

sales and excise taxes payable应付销售税和货物税

short-term notes payable短期应付票据

dividends payable 应付股利

income or property taxes payable 应

付所得税或财产税

estimated or accrued liabilities应计

负债

payroll taxes liabilities 应付工薪税 revenue 收入 not due

未到期

mortgage 抵押 bonds payable 应付债券 net asset 净资产

residual claim 剩余要求权

discharge 偿清 single proprietorship 独资

the partnership 合伙 capital stock

股本

retained earnings 留存收益 undistributed earnings 未分配的收入

at the owners' discretion自由决定 board of directors 董事会 declare a dividend

宣布股利

dividends payable 应付股利 accompany 作为…的附表 ending balance 期末余额

cost of goods sold 销货成本 operating expenses 营业费用

sales returns and allowances 销售退

回及折让

sales discounts 销售折扣

beginning inventory 起初存货 ending inventory 期末存货

purchases returns 购货退回

allowances 折让

discounts from the purchases amount

购货折扣

intermediate amount 居间金额 gross profit on sales 销售毛利

selling expenses 销售费用administrative expense 管理费用financial expense 财务费用 interest income 利息收益 interest expense 利息费用 financial income 财务收益

extraordinary items 非常项目

transaction 交易 event 事项

operating results 经营成果

complementary relationship互补关系accrual basis

权责发生制

cash basis 收付实现制 transportation in 购货运费 transportation out

销货运费

sales salaries expense销售人员薪金

advertising expense 广告费 depreciation expense 折旧费

insurance expense 保险费

rent expense

租金

office salaries expense 办事人员薪金

utilities expense 公用事业费用 supplies expense 物料（低值易耗品费用）

net purchases

net loss gross sales

net sales

cost of goods available for sale

short-term liquidity短期偿债能力

short-term obligation 短期负债 working capital 营运资本 long-term notes or bonds长期票据或债券

stipulated 规定的 current ratio 流动比率 meet 偿 rule of thumb

经验规律

marketable securities 有价证券 quick ratio 速动比率

inventory turnover 存货周转率 cost of goods sold 销货成本

appraisal

评估

trade accounts receivable 应收账款

average collection period

平均收

账期

net credit period 赊销清付期 overstatement 虚增

understatement 虚减

double-entry bookkeeping system 复式簿记系统

twofold

双重的

source document 原始凭证 check stub 支票存根 a set of journals 一套日记账 records of original entry原始记录簿 chronological order 时序 journalize 做分录 transcribe 抄录 post to the ledger 过入分类账 a chart of accounts

会计科目表 income summary 收益汇总 control account 控制账户 subsidiary ledgers

明细分类账

under this approach在这样的处理下 perpetual inventory system 永续盘存制

periodic inventory system 定期盘

存制

normal balance 正常余额 debit 借

credit 贷

two-column account 两栏式账户

manually maintained bookkeeping system

手工操作的账簿系统

amount column 金额栏 memoranda

摘要

posting reference 过账记号 running balance 逐笔结计余额式 three-column account 三栏式 overdraw 透支

special journal 特种日记账 general journal 普通日记账 sales journal 销货日记账

cash receipts journal现金收入日记

账

invoice register 发票登记簿

purchases journal 购买日记账 cash disbursement journal 现金付

出日记账

sales on credit term 赊销 division of labor 分工 tabular arrangement 表列式安排

aggregate 合计的 savings 节约

accounting cycle 会计循环 adjust 调整

close 结清

operating period 经营期间 interval

时间间隔

calendar-year 日历年度

fiscal year 财务年度

credit term 赊账条件 billed price 发票价格

cash discounts 现金折扣

prepaid 预付运费 collect 货到收运费

remit 汇款

F.O.B.destination 到达站交货 F.O.B.shipping point 发运站交货 invoice

发票

cash on delivery 付款提货 freight collect 货到收运费

check

支票

invoice register 发票登记簿 credit memo 贷项通知单 supplies on hand 在用物料用品

carrier运输业者 realty agency 房地产经纪人

purchase requisition 请购单 forward 转递，已转发

reorder point

再订货点

purchasing department 购货部门 purchase order 订货单 price list

价目表

quotation 行情表 suppliers' catalogs 供应商商品

目录

vendor

卖主

description 规格 sales invoice 销货发票

purchase invoice\ 购货发票 sample

样本

receiving department 收货部门 receiving report 收货报告 supporting document 附属凭证

enter 编制

adjusting procedure 调整程序 accrual accouting 权责发生制

trial balance 试算平衡表

align 调整 apportion 分摊 accrue 计提

outlay 支出

insurance premium 保险费

unearned subscription revenue 预

收订费

subscription revenue 订费收入 accrued revenue 应计收入 service fees earned

服务费收入

periodic inventory system定期盘存制income summary account 收益汇总账户

deferred credit 递延贷项 merchandise inventory adjustment 存货调整

service enterprises 服务业企业 income tax benefits 所得税利益

distort 歪曲

worksheet 工作底表 account balances 账户余额 extend 把数字转入另一栏，算

出…的总金额

income statement for… the balance sheet on … foregoing 前述的

statement of owners' equity 业

主权益表

statement of retained earnings 留存收益表

beginning balance 期初余额 ending balance 期末余额

capital contributions 资本投入

general ledger 总分类账

interim financial statement 中期财

务报表

closing procedures 结账程序

account title 账户会计科目

interim mechanical check

中间性

的手工操作检查

compensating 抵消的 out of balance 不平衡

reversing entries 转回分录

expedient 权宜的做法

automated data processing 自动化

数据处理

classification and sorting 分类整理 storage 存储

manual filing 手工归档 retrieval

追溯

summarization 汇总 key-driven equipment 键盘式装置

设备

adding machine 加法机 calculator 计算器

bookkeeping machine 簿记机 auxiliary equipment 辅助设备 punched card 穿孔卡

paper tape output 纸带输出 electronic data processing system 电

子数据处理系统

human intervention

人为干预

peripheral equipment 边缘设备 datapreparation 数据准备 input 输入 output 输出

money order

汇票 bank deposit 银行存款 IOU 借据

postdated check 远期支票 NSF not sufficient fund 存款不足 misappropriation 挪用 disclose 揭露 imprest 定额预付的 furnish

提供

bank statement 银行对账单 bank reconciliation银行往来调节表 expenditure 开支 imprest basis 定额预付制 replenishment

补充

petty cash 零用现金 irregularity 不正当行为 internal control 内控 cash in bank 银行存款

operational efficiency 经营效率 prescribed managerial policy 规定的管理方针

accounting control 会计控制 administrative control 管理控制 be conversant with

熟悉

competent personnel 称职的人员 assignment of responsibility 分派责

任

division of work 职能分工 custodianship

保管工作

rotation of personnel 换岗 external auditing=independent auditing

外部审计

internal auditing 内部审计 physical protection 实物保护

submit

提交

advice slips 通知单

outstanding checks未兑付的支票 deposit

存款

service and collection charges 服

务费和托收管理费

drafts 汇票 clear 结清 bring to light

揭露

adjusting entries 调整分录 bring into agreement with reclassification

重新分类

miscellaneous expense 杂项费用 error correction 差错订正 list of checks 支票目录 debit memo

借项通知单

returned item 退回项目

cumulative balances 累计余额 code letters 代号字母 legend

说明

endorsement 背书

postdated check 过期支票

voucher system 应付凭单制 authorization 授权

verification 验证 credit term 赊账条件 footing

总额

extension 算出或转来的金额 original copy

正本

voucher register 应付凭单登记簿 purchase journal 购买日记账 pay for cash 付现 on account 赊账 in sequence 依次

unpaid （paid）vouchers file 未

standing will 信誉

payee 收款人 check number 支票号数 payment date

付款日期

appropriate columns

相应栏次

open 未清偿

vouchers payable column 应付凭

单栏

sundry items 其他项目

receiving report 收货报告 custody

保管

securities 有价证券

receiving department 收货部门

losses from uncollectible account 坏账损失

uncollectible accounts expense 坏

账费用

loss from doubted accounts坏账损失 bad debts expense

recognize 确认

direct write-off method直接销账法 bad account

坏账

allowance method 备抵法

realizable 可实现的

be introduced into …by通过…入账 due consideration 适当的考虑 sales activity

销售业务

economic conditions 经济情况

planned changes 计划变动

credit policy 赊账方针

credit sales for the period 当期的赊销额

the amount of accounts receivable at the close of the period 期末应收账

款余额

provide for 计提

expected losses 预计损失 uncollectible accounts expense 坏

账费用

allowance for uncollectible accounts

备抵坏账 residual 剩余的 aging schedule 账龄分析表

strata 层，级

advance

预付款

affiliated company 关联公司

subsidiary 子公司 semipermanent 中长期的 caption 类

sundry accrual

其他应计项目 principal 主要的

promissory note 本票 open account

往来账户

on demand 票据即期支付

at a fixed and determinable future time

sign 签发 maker 出票人 bearer /holder

持票人

interest bearing 计息 noninterest bearing 不计息【会计英语】

specified 指明的

factor 代管 discount

贴现

maturity date 到期日

endorse the note over to a bank 背

书后向银行贴现

without recourse 无追索权 contingent liability 或有负债 computation 估计，估算 proceed

实得收入

interest income 利息收益 notes receivable discounted 贴现应收票据

contra account 对抵账户

discounting party（endorser）贴现人 protest fee 票据拒付证书费 dishonor 拒付

discount on notes payable 应付票

据贴现折价

（已）付款凭单档案

会计英语 第二篇_会计专业英语词汇

一．会计与环境

Accounting period会计期 Accounting process 会计程序 Accounting 会计，会计学 Accrual basis 权责发生制 Annual report 年度报告 Audit 审计

Auditing 审计，审计学 Balance sheet 资产负债表 Budgeting 预算

Cash and cash equivalents 现金及现金等价物 Cash basis 现金收付制

Cash flow statement 现金流量表

Certified public accountant 注册会计师 Corporation 公司

Cost accounting 成本会计 Economic entity 经济实力 Financial accounting 财务会计 Forecast 预测

General purpose financial statements 通用财务报表 Generally accepted accounting principles 一般公认会计准则

Going concern 持续经营 Income statement 利润表 Internal auditing 内部审计

International Accounting Standard Board 国际会计准则理事会

Managerial（management） accounting 管理会计 (monetary) unit of measurement 货币计量 Not-for-profits 非营利组织 Partnership 合伙 Performance 业绩

Prospectus 招股说明书

Sole proprietorship 独资企业 Stewardship（accountability） of management 管理当局的受托责任

二．会计概念与原则 Asset 资产

Balance between benefit and cost 权衡成本效益 comparability可比性 completeness完整性

confirmatory role 确证作用 Current cost现行成本 Equity 权益 Expense 费用

Faithful representation 如实反映

Framework for the Preparation and Presentation of Financial Statements编报财务报表的框架 Gain 利得

Historical cost 历史成本 Income 收益

Income tax 所得税 Inventory 存货 Liability 负债 Loss 损失

Lower of cost and net realizable value成本与可变现净值孰低法

Materiality 重要性 Neutrality 中立性

Non-monetary assets 非货币性资产 Predictive role 预测作用 Present value 现值

Prudence (conservatism,)谨慎

Realizable (settlement) value 可变现价值 Receivable 应收帐款 Reliability 可靠性 Revenue 收入 Segment 企业分部

Substance over form 实质重于形式 Timeliness 及时性

Understandability 可理解性 三．财务报表

Account form 账户式

Account payable 应付账款 Accrued liability 应计负债

Administrative expense 管理费用 Amortization 摊销

Available-for-sale security 可供出售证券 Bond 债券

Borrowing 借款

Comprehensive income 综合收益 Cost of sales 销售成本 Current asset 流动资产 Current item 流动性项目 Current liability 流动负债

(capital) reserve （资本）公积 Depreciation 折旧 Direct method 直接法

Discontinued operation 终止营业 Distribution cost 销售费用 Equity method 权益法 Finance cost 财务费用

Financing activities 筹资活动 Finished good 产生品

Foreign currency translation adjustment 外币折算差额 Goodwill 商誉

Indirect method 间接法 Intangible asset 无形资产 Inventory 存货

Investing activities 投资活动 Investment 投资 Mortgage 抵押借款

Multiple-step from 多步式 Non-current asset 非流动资产 Notes payable 应付账款

Operating activities 投资活动 Operating cycle 营业周期 Prepaid expense 预付费用

Property plant and equipment 固定资产 Raw material 原材料 Receivable 应收账款 Report form 报告式

Retained earnings 留存收益 Share capital 股本

Short-term investment 短期投资 Single-step form 单步式 Taxes payable 应交税金

Treasury bill 一年以内短期国债 Treasury note 五年以内中期国债 Wages payable 应付工资 Work in progress 在产品 四．会计循环 Account 账户

Accounting equation 会计等式 Accrual 应计

Accrued asset 应计资产 Accrued liability 应计负债

Accumulated depreciation 累计折旧

Adjusted trail balance 调整后的试算平衡表 Adjusting entry 调整分录

Allowance for doubtful accounts 坏账准备 Cash dividend 现金股利 Closing entry 结账分录 Common stock 普通股 Contra account 抵减账户 Credit 贷项，信贷 Debit 借项，借方 Deferral 递延

Deferred expense 递延费用 Deferred revenue 递延收入 Depreciation 折旧 Dividend 股利

Double-entry bookkeeping system 复式记账 Entry 分录

Income Summary account 本年利润账户 Journal 日记账 Ledger 分类账 Par value 面值

Permanent account 永久性账户 Post 过账

Post-closing trail balance 结账后试算平衡 Sales discount 销售折扣

Sales returns and allowance 销售退回与折让 Salvage value 残值

Temporary account 暂时性账户 Trail balance 失算平衡表 T-account T型账户

Unearned revenue 预计收入 Valuation adjustments 计价调整 五．流动资产

Administrative overhead 管理间接费用 Aging receivable 应收账款账龄分析 Average cost 平均成本法 Bad debt 坏账

Bank reconciliation 银行存款余额调节表 Bank statement 银行对账单 Cash book 现金账

Cash equivalents 现金等价物 Cash on hand 库存现金

Cash short and over 现金尾差，现金短溢 Cost flow assumption 成本流转假设 Count 盘存

Demand deposit 活期存款 Deposit in transit 在途存款

Deposit to guarantee contract performance 合同履行保证金

Direct labor 直接人工 Direct material 直接材料

Dividend receivable 应收股利 Equity investment 权益投资 Finished goods 产生品

First-in first-out 先进先出法

Fixed production overhead 固定制造费用 Import duty 进口税金

Interest receivable 应收利息 IOU 借据

Last-in last-out 后进先出法

Lower of cost and net realizable value 成本与可变现净值孰低法

Maturity date 到期日

Moving or cumulative weighted average 移动加权平均 Net realizable value 可变现净值 Notes receivable 应收票据 Overdraft 银行透支

Overtime premium 加班津贴 Past due 过期

Periodic system 定期盘存制 Perpetual system 永续盘存制 Petty cash fund 备用金

Prudence concept 谨慎性原则 Raw material 原材料 Rebate 回扣

Redeemable preference shares 可赎回优先股 Retail method 零售价法 Reverse 转回

Selling cost 销售费用

Specific identification 个别认定法 Standard cost 标准成本 Subsidiary record 明细记录

Supplies 无聊，价值较低的材料 Trade discount 商业折扣 Trade receivable 应收账款

Variable production overhead 可变制造费用 Work in progress 在产品 Write down 减记

六．投资，固定资产与无形资产 Amortize 摊销

Amortize cost 摊余成本

Arm’s length transaction 公平交易

Available-for-sale investments 可供出售投资 Capitalize 资本化

Carrying amount 账面价值

Consolidated financial statements 合并财务报表 Control 控制

Depreciable amount 应计折旧额 Derecognize 终止确认

Effective interest rate method 实际利率法 Equity method 权益法

Estimated residual value 预计残值 Fair value 公允价值 Financial asset 金融资产

Financial instrument 金融工具

Fixed or float interest rate 固定或浮动利率 Held on freehold 拥有所有权 Held on leasehold 又有使用权

Held-to-maturity investments 持有至到期投资 Identifiable 可辨认 Impairment 减值

Internally generated 自创 Investee 被投资方

Investment income 投资收益

Investment property 投资性房地产

Knowledgeable willing parties 熟悉情况，自愿的双方Ordinary shares 普通股 Parent company 母公司

Physical substance 实物形态 Quoted market price 市场报价 Recoverable amount 可回收金额

Reducing balance method 余额递减折旧法

Research and development costs 研究和开发支出 Revaluation surplus 重估增值 Evaluation 重估

Significant 重大影响

Straight-line-method 直线法或年限平均法 Subsidiary company 子公司

Sum-of-the-year digits method 年数综合法 Surplus cash 现金盈余 Write off 注销 记为费用 七．负债

Adjunct account 附属账户 At par 平价 Bonus 奖金

Book value(carrying value) 账面价值 Callable bonds 可提前赎回债券

Cash discount 现金折扣 Cash dividend 现金股利

Compound instrument 混合股利 Deferred revenue 递延收入 Discount rate 折现率 Discount 折价 Face value 面值

Good & Service Tax(GST) 货物和劳务税 Gross price method 总价法 Income tax 所得税

Indirect taxation 间接课税 Installment 分期

Interest-bearing 带息，附息 Leverage 杠杆

Lien 留置权，质权

Mortgage bonds 抵押债券 Net price method 净价法 Notes payable 应付票据 Payroll tax 工资薪金税 Premium 溢价 Provision 准备

Retained earnings 留存收益 Sales tax 销售税

Social security and unemployment insurance 社会保障税和失业保险金

Tax authorities 税务机关 Tax deduction 税前抵扣 Value Added Tax 增值税 Warrant 认股权 Warranty 产品质保 Yield 收益率

Zero-coupon bonds 零息债券 八．所有者权益

Additional paid-in capital 股本溢价 Callability 可赎回优先股 Cash dividend 现金股利 Common stock 普通股

Convertibility 可转换（优先股） Cost flow assumption 成本流转假设 Cost method 成本法

Cumulative 积累（优先股） Declaration date 股利宣告日 Fair market value 公允市价 Legal capital 法定资本 Limited liability 有限责任 Liquidate 清算

Par value method 面值法 Par value 面值

Participation 参加（优先股） Payment date 股利支付日 Securities Law 证券法

Shareholders or stockholders 股东 Shares outstanding 流通在外的股份 Stock dividend 股票股利

Stock dividend distributable 应付股票股利 Stock option 股票期权 Stock split 股票分割 Treasury stock 库存股 九.经营成果

Associating cause and effect 因果关系配比 Cash discount 现金折扣 Commission 销售佣金 Consideration 对价 Cost of sales 销售成本 Dealer 经销商

Department store 百货商店 Gross amount 总额

Immediate recognition 立即确认 Installment sales 分期收款销售 Matching 配比

Nominal value 名义价值

Ordinary operating activities 经常经营活动 Refund 退款

Sales allowance 销售折让 Sales returns 销售退回 Shipping cost 运费

Systematic and rational allocation 系统合理分摊 Trade discount 销售折扣 Value-added tax 增值税 Volume rebate 数量折扣

Warranty cost 产品质量保证费用 Written off 注销 十. 财务报表分析

Accounting policy 会计政策 Asset turnover 资产周转率 Auditors’ report 审计报告 Base amount 基数

Base year 基期或期年

Business risk 经营风险

Chairman’ s statement 董事长报告

Common-size statement 统一量度式财务报表，同比报 Cost of goods sold budget 产品销售成本预算 Direct labor budget 直接人工预算 Direct material budget 直接材料预算 Comparative statement 比较报表 Credit scoring 信用评级

Cross-sectional comparison 同行业比较 Director’ report 董事会报告 DuPont system 杜邦分析系统 Economic environment 经济环境 Financial asset 财务资产 Financial leverage 财务杠杆 Financial ratio 财务比率

Government statistics 政府统计数据 Net income to sales 销售净利润 Net profit margin 边际净利率 Ratio analysis 比率分析

Return on assets(ROA) 资产报酬率

Return on equity(ROE) 权益资产报酬率 Return on sales(ROS) 销售资产报酬率 Time-series comparison时间序列比较 Trend analysis 趋势分析 Working capital 营运资本 十一.成本要素

Allocation rate 分配率 Clock card 工时卡

Cost Allocation 成本分配 Cost object 成本对象 Cost Tracing 成本汇集

Department overhead 部门制造费用 Direct labor 直接人工 Direct material 直接材料 D

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