會計英語-單詞表 谷豐

1、專業(yè)詞匯匯總表Chapter 1Non-for-profits organization 非贏利組織Service 服務(wù)Manufacture生產(chǎn)Merchandise 商品Accounting會計Management管理層Accounting system記帳系統(tǒng)Financial accounting財務(wù)會計Financial report財務(wù)報告Decision-making決策制定Audit 審計Management accounting管理會計Cost accounting成本會計Operating cost 生產(chǎn)費用，營業(yè)成本Budgeting預(yù)算Accumulate累積Accou

2、nting process核算過程Transaction交易,業(yè)務(wù)Events事項Expenses費用Income收入Identify確認(rèn)Measure計量Record記錄Communicate溝通Financial position財務(wù)狀況Performance經(jīng)營Entity實體Enterprise企業(yè)Balance sheet 資產(chǎn)負(fù)債表Statement of financial position財務(wù)狀況表Equity權(quán)益Debt債務(wù)Return回報Creditors債權(quán)人Supplier供應(yīng)商Customer客戶Economic resource經(jīng)濟(jì)資源Financial struc

3、ture財務(wù)結(jié)構(gòu)Liquidity流動性Solvency償債能力Cash現(xiàn)金Cash equivalents現(xiàn)金等價物Financial performance 財務(wù)業(yè)績Accrual basis權(quán)責(zé)發(fā)生制Assets資產(chǎn)Liabilities負(fù)債Equity權(quán)益Going concern永續(xù)經(jīng)營Liquidate清算，清盤（破產(chǎn)公司）Economic entity經(jīng)濟(jì)實體Unit of measurement貨幣計量Accounting period會計分期GAAP （general accepted accounting principle）一般公認(rèn)會計準(zhǔn)則Profitability獲利能

4、力China Securities Regulatory Commission(CSRC) 中國證監(jiān)會Listed company上市公司Disclose披露Understandability可理解性Relevance相關(guān)性Reliability可靠性Comparability可比性Chapter 2Accounting elements會計要素Non-current assets非流動資產(chǎn)Gain利得Loss損失Recognition確認(rèn)Measurement計量Historical cost 歷史成本Current cost 現(xiàn)時成本Replacement cost 重置成本Net rea

5、lizable value可變現(xiàn)凈值Present value現(xiàn)值Proceeds收入，收益Chapter3Statement of comprehensive income 綜合收益表Statement of changes in equity 所有者權(quán)益變動表Cash flow statement現(xiàn)金流量表Notes附注Non-current assets非流動資產(chǎn)Current assets流動資產(chǎn)Fixed assets固定資產(chǎn)Property， plant and equipment（PPE）不動產(chǎn)、廠房和設(shè)備Investment property 投資性房地產(chǎn)Intangible

6、assets無形資產(chǎn)Financial asset金融資產(chǎn)Investments accounted for using the equity method用權(quán)益法核算的投資Biological assets生物資產(chǎn)Inventories存貨Trade and other receivable應(yīng)收帳款和其他應(yīng)收款Cash and cash equivalent現(xiàn)金和現(xiàn)金等價物（貨幣資金）Non-current liabilities非流動負(fù)債Current liabilities流動負(fù)債Comprehensive income綜合收益Consolidated profit and loss a

7、ccounts合并損益表Cost of sales 銷售成本Distribution cost銷售費用Administrative expense管理費用Financial costs財務(wù)費用Share of profit of associates聯(lián)營企業(yè)利潤分?jǐn)侷ncome tax expense所得稅費用Discontinued operations停業(yè)Investment in equity instruments對權(quán)益工具的投資收益Cash flow hedges現(xiàn)金流量套期Gain on property revaluation房地產(chǎn)重估利得Share of other compr

8、ehensive income of associates聯(lián)營企業(yè)其他綜合收益的分?jǐn)侫ctuarial gains（losses）on defined benefit pension plans 關(guān)于確定給付養(yǎng)老金福利計劃產(chǎn)生的精算利得或損失Retirement benefit plans 退休福利計劃Defined contribution plans設(shè)定提存計劃Defined benefits plans 設(shè)定福利計劃Actuarial present value of promised retirement benefits已承諾的退休福利精算現(xiàn)值Net assets available

9、 for benefits 可用于福利的凈資產(chǎn)Multiple step多步式Reconciliation 調(diào)節(jié)，調(diào)整表Retrospective restatement 追溯調(diào)整Translation of foreign operations境外經(jīng)營折算Consolidated statement of cash flow合并現(xiàn)金流量表Cash flow from operating activities經(jīng)營活動現(xiàn)金流Cash flow from investing activities投資活動現(xiàn)金流Cash flow from financial activities籌資活動現(xiàn)金流Dep

10、reciation折舊Amortization攤銷Stock-based compensation 以股份為基礎(chǔ)的補(bǔ)償Working capital營運資金Disposition/disposal處置Divestiture of business，net of cash transferred因業(yè)務(wù)剝離（企業(yè)解體）而產(chǎn)生的現(xiàn)金轉(zhuǎn)移凈值Repurchase贖回Common stock普通股Cash dividends現(xiàn)金紅利Stock dividends股票紅利Accounting cycle會計循環(huán)Notes附注Accounting policies會計政策Refund退款Preference

11、 dividends優(yōu)先股股利Legal reserves法定盈余公積Additional paid-in capital資本公積Deficit虧損Common shareholder普通股股東Earning per share每股凈收益Diluted earning per share稀釋后的每股凈收益Parent母公司Chapter4Accounting cycle會計循環(huán)Accounting equation會計恒等式Double-entry bookkeeping借貸記賬法Debit借方Credit貸方Account 賬戶Journal 日記賬Entry分錄Adjusting enrt

12、y 調(diào)整分錄Post過帳General ledger總分類帳Subsidiary ledger 明細(xì)分類賬Trial balance試算平衡法Account balance帳戶余額Adjusted trial balance調(diào)整后的試算平衡表Close結(jié)賬Closing entry 結(jié)賬分錄Temporary accounts臨時賬戶Post-closing trial balance結(jié)帳后的試算平衡表Deferred expense待攤費用Deferred revenue遞延收入Contra account抵減帳戶Accumulated depreciation累計折舊Cash book現(xiàn)金

13、日記帳Cash receipt journal 現(xiàn)金收款日記賬Cash disbursement journal 現(xiàn)金付款日記賬Income summary損益匯總（本年利潤）Par value面值A(chǔ)llowance for doubtful debt壞帳準(zhǔn)備Accrued asset應(yīng)計資產(chǎn)Accrued liability應(yīng)計負(fù)債Fiscal year財政年度Residual value殘值Chapter5Sales returns and allowance銷售退回與折讓Petty cash備用金B(yǎng)ank overdraft銀行透支Cash on hand庫存現(xiàn)金Demand depos

14、it活期存款Maturity date到期日Cash book現(xiàn)金日記帳Bank reconciliation銀行存款余額調(diào)節(jié)表Bank statement銀行對帳單Deposit in transit企業(yè)已收銀行未收Outstanding check企業(yè)已付銀行未付Bank service charge銀行手續(xù)費Deposits made directly by bank銀行已收企業(yè)未收Receivable應(yīng)收款Trade receivable應(yīng)收帳款Notes receivable應(yīng)收票據(jù)Dividends receivable應(yīng)收股利Interest receivable應(yīng)收利息Prud

15、ence謹(jǐn)慎性O(shè)utstanding 未完成的Outstanding deposit未達(dá)存款A(yù)ging receivable analysis應(yīng)收帳款帳齡分析Past-due過期的Overdue到期未付的Irrecoverable debt壞帳Materials原材料Net realizable value可變現(xiàn)凈值Fair value公允價值Cost flow assumption成本流量假設(shè)Commodity商品、日用品Cost of conversion加工成本Import duties進(jìn)口關(guān)稅Handling cost裝卸費Transportation cost運輸費Freight運費

16、Trade discount商業(yè)折扣Rebate折扣款、回扣Raw material原材料Finished goods完工產(chǎn)品By-product副產(chǎn)品Storage cost倉儲成本W(wǎng)arranty cost質(zhì)保成本Specific identification個別認(rèn)定法FIFO先進(jìn)先出法Weighted average cost method加權(quán)平均法Written down減記Carrying amount帳面金額Spare parts備用件、散件Chapter6Equity security股權(quán)（產(chǎn)權(quán)）證券Debt security債務(wù)證券Financial instruments金融

17、工具Financial assets金融資產(chǎn)Financial liabilities金融負(fù)債Equity instrument權(quán)益性工具Derivative instrument衍生工具Financial assets at fair value through profit or loss以公允價值計量且變動計入當(dāng)期損益Held-to-maturity investment持有至到期的投資Loans and receivables貸款和應(yīng)收帳款A(yù)vailable-for-sale financial assets可供出售的金融資產(chǎn)Bonds債券Initial measurement初始計量

18、Subsequent measurement后續(xù)計量Consideration對價Impairment減值損失Amortised cost攤余成本Effective interest rate method實際利率法Debt restricting債務(wù)重組Bankrupting破產(chǎn)Investment income投資收益Associates聯(lián)營企業(yè)Equity method權(quán)益法Reserve公積準(zhǔn)備Tangible assets有形資產(chǎn)Overhaul大修Revaluation重估Depreciation折舊Straight-line method直減法Double decline bal

19、ancing method雙信余額抵減法Sum of the year digits method年數(shù)總和法Units of production工作量法Pledge擔(dān)保、保證Intangible assets無形資產(chǎn)Non-monetary assets非貨幣性資產(chǎn)Patent專利Licenses許可權(quán)Copyrights版權(quán)Franchise特許經(jīng)營權(quán)Trademark商標(biāo)Domain name域名Goodwill商譽Brand品牌Publishing tile 報刊名Customer list客戶名單Government grant政府補(bǔ)助Investment property投資性房地

20、產(chǎn)Lessee承租人Lesser 出租人Capital appreciation資本升值Owner-occupied property自用物業(yè)Subsequent expenditure后續(xù)支出Business combination公司合并Derecognize終止確認(rèn)Chapter7Trade payable應(yīng)付帳款Notes payable應(yīng)付票據(jù)Current maturing portion of long-term debt一年內(nèi)到期的非流動負(fù)債Dividends payable應(yīng)付股利Deferred revenue遞延收入Sales tax銷售稅Payroll 工資（表）Inc

21、ome tax 所得稅Bond債券Debenture bonds信用公司債券Guaranteed bonds保證公司債券Serial bonds 分期還本債券Registered bonds 記名債券Coupon bonds 無記名債券Term bonds 一次還本債券Mortgage bonds抵押債券Interest bearing帶息Zero-coupon bonds零息債券Callable bonds可提前贖回的債券Convertible bonds可轉(zhuǎn)換的債券Nominal rate 票面利率Value added tax（VAT）增值稅Warrant 認(rèn)股權(quán)Warranty產(chǎn)品質(zhì)保

22、Provision準(zhǔn)備Contingent liabilities或有負(fù)債Contingent assets或有資產(chǎn)Extinguishment清償Face value面值Cash discount現(xiàn)金折扣Executor contract待執(zhí)行的合同Onerous contract虧損的待執(zhí)行合同Discount rate折現(xiàn)率Restructure重組Non-current liabilities非流動負(fù)債Bonds payable應(yīng)付債券Long-term borrowing長期借款Deferred tax liabilities 遞延所得稅負(fù)債Compound instrument混合

23、工具Debt retirement債務(wù)展期Refunding發(fā)新債換舊債Chapter8Proprietorship獨資企業(yè)Partnership合伙企業(yè)Corporation公司、法人Co-owner共同擁有者Withdraw提取Contra-equity權(quán)益?zhèn)涞仲~戶Separate legal entity獨立法人實體Incorporated具有法人資格的Securities law證券法Company law 公司法Listed/quoted company上市公司Privilege優(yōu)先權(quán)Board of directors董事會Par value面值A(chǔ)dditional paid-in

24、 capital股本溢價Retained earnings留有收益Cash dividends現(xiàn)金股利Stock dividends股票股利Treasury stock庫存股Outstanding shares流通股Share premium股本溢價Consideration對價Legal capital法定資本（股本）Capital stock股本Ordinary/common shares普通股Rights issue增股Bonus issue紅利股（作為紅利發(fā)行的股票）Chapter9Biological assets生物資產(chǎn)Agricultural produce 農(nóng)產(chǎn)物Harvest

25、收獲Government grant政府補(bǔ)助Chapter10Liquidity流動性Solvency償債能力Current ratio流動比率Quick ratio/acid ratio速動比率Cash ratio現(xiàn)金比率Leverage ratio杠桿比率Ratio analysis比率分析Interest coverage ratio利息保障倍數(shù)Debt ratio資產(chǎn)負(fù)債率Debtor days應(yīng)收帳款周轉(zhuǎn)期Inventory turnover存貨周轉(zhuǎn)期Average time to pay suppliers應(yīng)付帳款周轉(zhuǎn)期Fixed asset turnover固定資產(chǎn)周轉(zhuǎn)率Asse

26、ts turnover資產(chǎn)周轉(zhuǎn)率Gross margin毛利率Net margin凈利率Return on assets總資產(chǎn)回報率Earnings per share每股收益Return on capital employed已投入資本回報率Return on share capital股本回報率Chapter16Presentation currency 列報貨幣Functional currency記帳本位幣Foreign currency外幣Foreign operation國外經(jīng)營Closing rate期末匯率Spot rate即期匯率Hyperinflationary econo

27、my惡性通貨膨脹Business combination公司合并Consolidated financial statements合并報表Reporting entity報告主題Parent母公司Subsidiary子公司Account for核算Acquisition method/purchase method購買法Acquirer購買者/獲得者Acquiree被購買者Goodwill商譽Controlling interest控制性利益Acquisition date購買日/獲得日Consideration對價Net assets凈資產(chǎn)Distinction區(qū)別Framework框架LT

28、D有限公司Impairment減值損失Negative goodwill 負(fù)商譽Aggregate fair value公允價值總額Review復(fù)查Votes投票數(shù)General meeting股東大會Entity concept實體理論Proprietary concept業(yè)主理論Non-controlling interest/minority interest非控制性股東權(quán)益Proportional consolidation method比例合并法Sundry assets多項資產(chǎn)合計Chapter11cost tracing 成本歸集cost allocation成本分配cost a

29、ssignment 成本分配cost object 成本對象direct cost 直接成本cost-effective 有成本效益的，劃算的cost-efficient有成本效益的，劃算的cost benefit 成本效益manufacturing overhead 制造費用manufacturing cost 制造成本finished goods 完工產(chǎn)品direct material直接材料direct labor直接人工work in process/progress 在產(chǎn)品obsolete stock 廢棄的存貨material purchase account 材料購買帳戶mate

30、rial control account 材料控制帳戶issue of raw materials 原材料發(fā)出indirect materials 間接材料indirect labor cost間接人工administration overhead管理費用accounting procedures核算程序payroll system工資系統(tǒng)clock card 考勤卡attendance 出勤卡factory overhead 制造費用idle time 停機(jī)（故障）時間master file 主文件payroll summary 工資總額payroll register工資表source d

31、ocument源文件wage 工資gross wage 總工資incentive pay獎勵工資（津貼）allowance 津貼research and development cost 研發(fā)成本factory burden間接制造費allocation rate分配率apportionment 分?jǐn)俰ndirect overhead 間接費用reciprocal method 交互分配法（產(chǎn)品服務(wù)部門費用的分配）prime cost 主要成本conversion cost加工成本unit cost單位成本non-production cost 非制造成本step-down method 順序

32、分配法（產(chǎn)品服務(wù)部門費用的分配）fixed production overheads固定制造費用variable production overheads變動制造費用finance cost 財務(wù)費用distribution cost銷售費用relevant cost 相關(guān)成本incremental coast增量成本fixed cost固定成本variable coast變動成本semi-variable cost 半變動成本stepped-fixed cost階梯式固定成本Chapter12job-costing 分批成本計算法process costing分步式成本法equivalent

33、 units of output約當(dāng)產(chǎn)量FIFO先進(jìn)先出法the weighted average method 加權(quán)平均法cost post 成本庫cost-allowance base成本分配基礎(chǔ)parallel processing平均分步生產(chǎn)sequential processing 順序分步生產(chǎn)activity-based costing作業(yè)成本法cost driver 成本動因Chapter13cost-volume-profit（CVP）analysis 本量利分析contribution margin 邊際貢獻(xiàn)breakeven point盈虧平衡點standard costi

34、ng 標(biāo)準(zhǔn)成本法variance analysis差異分析favorable variance 有利差異unfavorable variance 不利差異rate variance 費率差異price variance 價格差異volume variance 數(shù)量差異usage variance用量差異overhead variance間接制造成本差異master budget總預(yù)算sales budget銷售預(yù)算production budget生產(chǎn)預(yù)算capital budget資本預(yù)算cash budget現(xiàn)金預(yù)算marketing budget營銷預(yù)算project budget項目預(yù)

35、算expenditure budget支出預(yù)算overhead budget間接費用預(yù)算balanced scorecard平衡積分卡Chapter17，18Audit 審計Auditor 審計員Internal audit內(nèi)部審計External audit外部審計Government audit政府審計Interim audit中期審計Annual audit年度審計True and fair view真實和公正的觀點Reporting framework報告框架Audit report審計報告Engagement letter委托書、聘書Risk assessment風(fēng)險評估Intern

36、al control內(nèi)部控制Analytical review分析性審查Strategy戰(zhàn)略Independence獨立性Corporate governance公司治理Client顧客Authorization授權(quán)Physical control實物控制（財產(chǎn)物資控制）Segregation of duties職責(zé)分工Control risk控制風(fēng)險Audit working paper審計工作底稿Audit document審計文稿Business cycles商業(yè)周期，業(yè)務(wù)循環(huán)Board董事會Board of directors董事會Audit committee審計委員會External auditors外部審計師Misstatement錯報Organization for economic cooperation and development經(jīng)濟(jì)合作開發(fā)組織Stakeholder 相關(guān)利益者Chairman董事長Non-executive非執(zhí)行董事（獨董）Chief executive officer（CEO）首席執(zhí)行官Executive director 執(zhí)行董事Integrity真實性Appoin