会计专业英语词汇(共6页).docx

精选优质文档-----倾情为你奉上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。