會(huì)計(jì)專業(yè)英語重點(diǎn)詞匯大全

1、. accounting 會(huì)計(jì)、會(huì)計(jì)學(xué) account 賬戶 account for / as 核算 certified public accountant / CPA 注冊會(huì)計(jì)師 chief financial officer 財(cái)務(wù)總監(jiān) budgeting 預(yù)算 auditing 審計(jì) agency 機(jī)構(gòu) fair value 公允價(jià)值 historical cost 歷史成本 replacement cost 重置成本 reimbursement 償還、補(bǔ)償 executive 行政部門、行政人員 measure 計(jì)量 tax returns 納稅申報(bào)表 tax exempt 免稅 dir

2、ector 懂事長 board of director 董事會(huì) ethics of accounting 會(huì)計(jì)職業(yè)道德 integrity 誠信 competence 能力 business transaction 經(jīng)濟(jì)交易 account payee 轉(zhuǎn)賬支票 accounting data 會(huì)計(jì)數(shù)據(jù)、信息 accounting equation 會(huì)計(jì)等式 account title 會(huì)計(jì)科目 assets 資產(chǎn) liabilities 負(fù)債 owners equity 所有者權(quán)益 revenue 收入 income 收益 gains 利得 abnormal loss 非常損失 bookke

3、eping 賬簿、簿記 double-entry system 復(fù)式記賬法 tax bearer 納稅人 custom duties 關(guān)稅 consumption tax 消費(fèi)稅 service fees earned 服務(wù)性收入 value added tax / VAT 增值稅 enterprise income tax 企業(yè)所得稅 individual income tax 個(gè)人所得稅 withdrawal / withdrew 提款、撤資 balance 余額 mortgage 抵押 incur 產(chǎn)生、招致 apportion 分配、分?jǐn)?accounting cycle 會(huì)計(jì)循環(huán)、會(huì)

4、計(jì)周期 entry 分錄、記錄 trial balance 試算平衡 worksheet 工作草表、工作底稿 post reference / post .ref 過賬依據(jù)、過賬參考 debit 借、借方 credit 貸、貸方、 信用 summary/ explanation 摘要 insurance 保險(xiǎn) premium policy 保險(xiǎn)單 current assets 流動(dòng)資產(chǎn) long-term assets 長期資產(chǎn) property 財(cái)產(chǎn)、 物資 cash / currency 貨幣資金、 現(xiàn)金 accounts receivable 應(yīng)收賬款 provision for bad

5、 debts /allowance for uncollectible account / doubt debts 壞帳準(zhǔn)備 recoveries 追回款 direct write-off method 直接沖銷法 allowance method 備抵法 contra account 備抵賬戶 prepaid expense 預(yù)付、待攤費(fèi)用 prepayment / advance to supplies 預(yù)付賬款 inventory 存貨 merchandise inventory 庫存商品 finished goods 產(chǎn)成品 semi-finished goods 半成品 good i

6、n process 在產(chǎn)品 construction in process 在建工程 warehousing 倉庫 FIFO /LIFO/ weight average / specific identification 存貨發(fā)出成本計(jì)價(jià)的四種方法 overhead 企業(yè)經(jīng)費(fèi) long-term equity investment 長期投資 fixed assets / plant assets 固定資產(chǎn) useful life 使用壽命 residual value / salvage value 殘值 unit production method 單位產(chǎn)量法 depreciation pe

7、r unit 單位折舊額 accumulated depreciation 累計(jì)折舊 accelerate method 加速折舊法 DDB method 法雙倍余額遞減 SYD method 年數(shù)總和法 disposal of fixed assets 固定資產(chǎn)清理 intangible assets 無形資產(chǎn) patents 專利權(quán) trademarks 商標(biāo)權(quán) goodwill 商譽(yù) deferred assets 遞延資產(chǎn) operating lease 經(jīng)營租賃 capital lease 融資租賃 capital expenditure 資本性支出 revenue expendit

8、ure 收益性支出 amortize 分期償還（債務(wù)） other cash equivalent 其他貨幣資金 order / draft 匯票 deposit 存款、訂金 IOUS 借據(jù) postdated check 延付支票(不屬于流動(dòng)資產(chǎn)） outstanding check 未付支票 not sufficient funds check 資金不足支票 electronic funds transfer 電子資金轉(zhuǎn)賬 service charges / handling charge 手續(xù)費(fèi) petty cash 備用金 bank statement 銀行對賬單 bank recon

9、ciliation 銀行余額調(diào)節(jié)表 receipt 收入、收據(jù) reimburse 償還、報(bào)銷 vt disbursement 支付、 支出 creditor 債權(quán)人 promissory note 本票 dishonor 拒絕承兌、拒付 trade discount 商業(yè)折扣 cash discount / sales discount 現(xiàn)金折扣 sales returns and allowance 銷售折讓 perpetual inventory system 永續(xù)盤存制 periodic inventory system 定期盤存制 expiration / maturity 到期、截

10、止 obligation ; liability 義務(wù) liabilities 負(fù)債 book value 賬面價(jià)值 face value ; par value 票面價(jià)值 discount 折價(jià)、貼現(xiàn)、折扣 account payable 應(yīng)付賬款 not payable 應(yīng)付票據(jù) taxes payable 應(yīng)交稅費(fèi) vat-input 增值稅 進(jìn)項(xiàng)稅 vat-output 增值稅 銷項(xiàng)稅 commercial accepted draft 商業(yè)承兌匯票 bank accepted draft 銀行承兌匯票 short-term loan 短期借款 advance from custome

11、r / unearned revenues 預(yù)收賬款 interests 利息 dividends 股利 pay off 償付清、還清 salaries payable 應(yīng)付職工薪酬 wages 基本工資 bonus 獎(jiǎng)金、紅利 pension payment 養(yǎng)老保險(xiǎn) medical insurance premiums 醫(yī)療保險(xiǎn)金 housing reserves 住房公積金 non-monetary welfare 非貨幣性福利 employee 雇員、員工 bond 債券 premium 溢價(jià)、保險(xiǎn)金、傭金 due date / maturity date 到期應(yīng)付日、到期日 paid

12、-in capital 實(shí)收資本 capital stock 股本 capital reserve 資本公積 surplus reserve 盈余公積 undistributed profit 未分配利潤 retained earnings 留存收益 common stock 普通股 preferred stock 優(yōu)先股 Corporation limited / Co. LTD 股份有限公司 Single proprietorship / sole proprietorship 獨(dú)有企業(yè) Partnership 合伙企業(yè) Fees earned 酬金、酬勞 Real estate 房地產(chǎn)、

13、 不動(dòng)產(chǎn) Commision 回扣、傭金 General journal 日記總賬 Special journal 特種日記賬 general ledger 總分類賬 subsidiary ledger 明細(xì)分類賬 original document / source document 原始憑證 chart of account title 會(huì)計(jì)科目表 primary operating revenue 主營業(yè)務(wù)收入 operating expense 經(jīng)營費(fèi)用、期間費(fèi)用 revenues realization principle 收入實(shí)現(xiàn)制 accrual basis 權(quán)責(zé)發(fā)生制 matc

14、hing principle 配比性原則 prudence principle 謹(jǐn)慎性原則 time period 時(shí)間分期 balance sheet 資產(chǎn)負(fù)債表 income statement 利潤表 statement of cash flow 現(xiàn)金流量表 revenue / sales 營業(yè)收入 cost of goods sold / cost of sales 營業(yè)成本 sales taxes and extra charges / operating taxes 營業(yè)稅金及附加 selling expense 銷售費(fèi)用 advertising expense 廣告費(fèi)用 gene

15、ral and administrative expense 管理及總務(wù)費(fèi)用、管理費(fèi)用 utility expense 公共事業(yè)費(fèi)用 financing expense 財(cái)務(wù)費(fèi)用 loss of assets impairment 資產(chǎn)減值損失 changes of fair value assets 公允減值變動(dòng) income from investment 投資收益 gross profit 毛利、利潤總額 net profit 凈利潤 current ratio 流動(dòng)比率 quick ratio 速度比率 debts to total assets ratio 資產(chǎn)負(fù)債比 capitalization ratio 資本化比率 times interests earned ratio 已獲利息倍數(shù) EBIT 息稅前利潤 inventory turnover 存貨周轉(zhuǎn)率 rate