常用財(cái)務(wù)英語

1、account 賬戶account payable應(yīng)付賬款annual report年度報(bào)告assets 資產(chǎn)audit 審計(jì)auditor ' s opinion審計(jì)意見書balance sheet資產(chǎn)負(fù)債表balance sheet equation資產(chǎn)負(fù)債表等式capital 資本capital stock certificate股本證明書certified public accountant(CPA)注冊(cè)會(huì)計(jì)師common stock 普通股compound entry復(fù)合分錄corporation 公司creditor 債權(quán)人debtor 債務(wù)人entity 主體(會(huì)計(jì)主體)

2、financial accounting 財(cái)務(wù)會(huì)計(jì)GAAP 一般公認(rèn)會(huì)計(jì)原則generally accepted accounting principles一般公認(rèn)會(huì)計(jì)原貝 Uindependent opinion獨(dú)立意見書inventory 存貨liabilities 負(fù)債limited liability有限責(zé)任management accounting管理會(huì)計(jì)notes payable應(yīng)付票據(jù)open account未清賬；賒賬，指賒購和記賬交易o(hù)wners' equity 所有者權(quán)益paid-in capital投入資本（繳入股本）paid-in capital in exce

3、ss of par value超面值繳入股本partnership合伙企業(yè)par value 票面價(jià)值privately accounting企業(yè)會(huì)計(jì)privately owned私有公司public accounting公共會(huì)計(jì)publicly owned 國有企業(yè)reliability 可靠性shareholders ' equity 股東權(quán)益sole proprietorship 獨(dú)資企業(yè)stated value 股本statement of financial condition財(cái)務(wù)狀況表statement of financial position財(cái)務(wù)狀況表stock cer

4、tificate股票憑證stockholders ' equit y 股東權(quán)益（美國）會(huì)計(jì)準(zhǔn)則委員會(huì)transaction 交易Accounting Principle Board (APB) accrual basis 權(quán)責(zé)發(fā)生制（應(yīng)計(jì)制）AICPA美國注冊(cè)會(huì)計(jì)師協(xié)會(huì)APB Opinions 會(huì)計(jì)準(zhǔn)則委員會(huì)意見書cash basis 收付實(shí)現(xiàn)制（現(xiàn)金收付制）cash dividends現(xiàn)金股禾 1cash flow statement現(xiàn)金流量表cost of goods sold 銷售成本cost of sales銷售成本cost recovery成本收回depreciation 折

5、舊earnings 收益（利潤）expenses 費(fèi)用Financial Accounting Standards Board （FASB）（美國）財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)FASB Statement 財(cái)務(wù)會(huì)計(jì)委員會(huì)公告fiscal year會(huì)計(jì)年度（財(cái)務(wù)年度）；財(cái)政年度income利潤（收益）income statement 禾 U 潤表interim periods 期間International Accounting Standards Committee（IASC）國際會(huì)計(jì)準(zhǔn)則委員會(huì)matching 配比原則net income凈禾 U 潤operating cycle營業(yè)周期operati

6、ng statement營業(yè)報(bào)表period costs 期間費(fèi)用product costs 制造成本profit禾1J潤P&L statement 損益表recognition 確認(rèn)reinvested earnings留存收益results of operations 損益表retained earnings留存收益retained income 留存收益revenue 收入sales 銷售額sales revenue 銷售收入（美國）證券交易委員會(huì)Securities and Exchange Commission (SEC)statement of cash flows現(xiàn)金流量

7、表statement of earnings 收益表statement of income禾 U 潤表statement of income and retained income損益和留存收益表statement of operations 損益表statement of retained income 留存收益表statement of revenue and expenses 損益表Chapter 3accumulated depreciation 累計(jì)折舊allowance for depreciation折舊備抵賬戶balance 余額book of original entry原始

8、分錄賬簿book value賬面價(jià)值carrying amount 賬面價(jià)值carrying value賬面價(jià)值charge費(fèi)用；賒賬，指賒欠而采用記賬的方式；留置權(quán)chart of account 會(huì)計(jì)科 目 表compound entry復(fù)合分錄continuity convention持續(xù)經(jīng)營慣例contra account抵減賬戶contra asset抵減資產(chǎn)cost-benefit criterion成本-效益標(biāo)準(zhǔn)credit 貸方cross-referencing對(duì)照檢錄data processing數(shù)據(jù)處理過程debit 借方double-entry system 復(fù)式記賬系統(tǒng)

9、general journal 普通日記賬general ledger總分類賬going concern convention持續(xù)經(jīng)營慣例journal entry日記賬分錄journalizing 記錄日記賬keying of entries分錄鎖定ledger 分類賬materiality convention 重要性慣例net book value賬面凈值posting 過賬simple entry 簡單分錄source document原始憑證T-account T-型賬戶trial balance試算平衡表Chapter 4account FORMat 賬戶格式accrue 應(yīng)計(jì)ad

10、justing entries調(diào)整分錄adjustment 調(diào)整classified balance sheet分類資產(chǎn)負(fù)債表current assets流動(dòng)資產(chǎn)current liabilities流動(dòng)負(fù)債current ratio流動(dòng)比率deferred credit遞延貸項(xiàng)deferred revenue遞延收入explicit transactions 明計(jì)交易gross margin毛禾 1gross margin percentage毛禾 U 率gross profit毛禾 1gross profit percentage毛禾 U 率implicit transactions內(nèi)含成

11、本multiple-step income statement多步式利潤表operating income營業(yè)收益operating profit 營業(yè)利潤pretax income稅前收益profitability evaluation獲利能力評(píng)估report FORMat 報(bào)告式return on sales ratio銷售回報(bào)率return on stockholders ' equity ratio股東權(quán)益回報(bào)率single-step income statement單步式利潤表solvency償債能力unearned revenue未實(shí)現(xiàn)收入（預(yù)收賬款）working cap

12、ital 營運(yùn)資本working capital ratio營運(yùn)資本比率Chapter 5accounting cycle會(huì)計(jì)循環(huán)auditor 審計(jì)師 Chapter 10annuity 年金bearer instrument bonds 債券callable bonds可贖債券，可提前兌回債券call premium 提前兌回溢價(jià)capital lease資本租賃（指融資租賃）compound interest復(fù)禾 1compound interest method 復(fù)禾 U 法contingent liability 或有負(fù)債contractual rate 合同比率convertibl

13、e bonds 可兌換債券coupon rate息票禾U率covenant 合同條款current yield本期收益率closing entries結(jié)賬分錄closing the books 結(jié)賬comparative financial statement比較財(cái)務(wù)報(bào)表permanent account永久賬戶reversing entries回轉(zhuǎn)分錄special journals 特種日記賬temporary accounts 臨時(shí)賬戶working paper 工作表work sheet工作底稿Chapter 6accounts receivable應(yīng)收賬款accounts recei

14、vable turnover應(yīng)收賬款周轉(zhuǎn)率aging of accounts receivable應(yīng)收賬款賬齡分析法壞賬準(zhǔn)備allowance for bad debts壞賬準(zhǔn)備allowance for doubtful accounts壞賬準(zhǔn)備allowance for uncollectible allowance method 備抵法average collection period 平均收賬期bad debt recoveries 壞賬收回bad debts 壞賬bad debts expense 壞賬費(fèi)用cash discounts現(xiàn)金折扣cash equivalents現(xiàn)金等價(jià)物

15、compensating balances 補(bǔ)償性存款額days to collect account receivable應(yīng)收賬款收回天數(shù)gross sales銷售收入總額net sales 銷售凈額percentage of accounts receivable method應(yīng)收賬款百分比法percentage of sales method銷售百分比法Chapter 7conservatism穩(wěn)健性，保守性consistency 一致性cost of goods available for salecost valuation成本計(jì)價(jià)finished goods inventory產(chǎn)成

16、品存貨first-in, first-out(FIFO)先進(jìn)先出destinationshipping pointfreight in運(yùn)入運(yùn)費(fèi)freight out運(yùn)出運(yùn)費(fèi)gross profit test毛利測試法holding gain資產(chǎn)置存收益inventory profit存貨利潤，存貨盈利inventory shrinkageinventory turnover 存貨周轉(zhuǎn)率inward transportation運(yùn)入運(yùn)費(fèi)last-in, first-out(LIFO)后進(jìn)先出LIFO incrementLIFO layer后進(jìn)先出存貨層次LIFO reservelower-of-

17、cost-or-market method(LCM)成本與市價(jià)孰低periodic inventory system存貨定期盤存制度perpetual inventory system 存貨永續(xù)盤存制度physical count 實(shí)物盤點(diǎn)raw material inventory 原材料存貨replacement cost重置成本retailer 零售商specific identification method個(gè)另1J鑒定法weighted-average cost 力口權(quán)平均成本wholesaler 批發(fā)商work in process inventory 在制品write-down

18、減值Chapter 8accounting system 會(huì)計(jì)系統(tǒng)audit committee 審計(jì)委員會(huì)bank reconciliation 車艮行對(duì)賬單consignment 寄銷cutoff error截止錯(cuò)誤，截賬誤差反國外行賄法案雙倍余額遞減法Foreign Corrupt Practices Actgeneral controls般控制input controls輸入控制internal control內(nèi)部控制imprest basis定額備用金制management reports管理報(bào)告output controls 輸出控制processing controls過程控制r

19、etail inventory method零售價(jià)盤存法retail method 零售法Chapter 9accelerated depreciation 力口速折舊amortization 攤銷basket purchase一攬子采購betterment 改造投資，改造工程投資capital improvement資本改造支出capitalized 資本化copyright 版權(quán)deferred charges遞延費(fèi)用depletion 折耗depreciable value應(yīng)計(jì)折舊depreciation schedule折舊計(jì)戈 U表disposal value 殘值double-declining-balance depreciation (DDB)economic life 經(jīng)濟(jì)壽命expenditures 支出fix