會(huì)計(jì)專業(yè)英語詞匯

PAGEPAGE10會(huì)計(jì)專業(yè)英語詞匯會(huì)計(jì)accounting會(huì)計(jì)職能accountingfunction會(huì)計(jì)核算financialaccounting會(huì)計(jì)控制accountingcontrol會(huì)計(jì)學(xué)科accountingscience會(huì)計(jì)職業(yè)accountingprofession非營利組織會(huì)計(jì)non-profitorganizationaccounting企業(yè)會(huì)計(jì)enterpriseaccounting財(cái)務(wù)會(huì)計(jì)financialaccounting成本會(huì)計(jì)costaccounting管理會(huì)計(jì)managementaccounting稅務(wù)會(huì)計(jì)taxaccounting審計(jì)audit電算化會(huì)計(jì)computerizedaccounting會(huì)計(jì)信息accountinginformation會(huì)計(jì)目標(biāo)accountingobjective企業(yè)會(huì)計(jì)準(zhǔn)則accountingcriteriaforenterprises存貨會(huì)計(jì)準(zhǔn)則inventoryaccounting長期股權(quán)投資會(huì)計(jì)準(zhǔn)則accountingstandards,long-termequityinvestment投資性房地產(chǎn)會(huì)計(jì)準(zhǔn)則investmentpropertyaccountingstandards固定資產(chǎn)會(huì)計(jì)準(zhǔn)則fixedassetsaccountingstandards生物資產(chǎn)會(huì)計(jì)準(zhǔn)則biologicalassetsaccountingstandards無形資產(chǎn)會(huì)計(jì)準(zhǔn)則intangibleassetsaccountingstandards非貨幣性資產(chǎn)交換會(huì)計(jì)準(zhǔn)則ofnon-monetaryassets,theexchangeofaccountingstandards資產(chǎn)減值會(huì)計(jì)準(zhǔn)則impairmentofassetsaccountingstandards職工薪酬會(huì)計(jì)準(zhǔn)則staffsalariesaccountingstandards企業(yè)年金基金會(huì)計(jì)準(zhǔn)則enterpriseannuityfundaccountingstandards股份支付會(huì)計(jì)準(zhǔn)則share-basedpaymentaccountingstandard債務(wù)重組會(huì)計(jì)準(zhǔn)則debtrestructuringaccountingstandards或有事項(xiàng)會(huì)計(jì)準(zhǔn)則oramatterofaccountingprinciples收入會(huì)計(jì)準(zhǔn)則revenueaccountingstandards建造合同會(huì)計(jì)準(zhǔn)則constructioncontractsaccountingstandards政府補(bǔ)助會(huì)計(jì)準(zhǔn)則accountingforgovernmentgrantsguidelines借款費(fèi)用會(huì)計(jì)準(zhǔn)則borrowingcostsaccountingstandards所得稅會(huì)計(jì)準(zhǔn)則incometaxaccountingstandards外幣折算會(huì)計(jì)準(zhǔn)則foreigncurrencytranslationaccountingstandards企業(yè)合并會(huì)計(jì)準(zhǔn)則businesscombinationsaccountingstandards租賃會(huì)計(jì)準(zhǔn)則leaseaccountingstandards金融工具確認(rèn)和計(jì)量會(huì)計(jì)準(zhǔn)則recognitionandmeasurementoffinancialinstrumentsaccountingstandards金融資產(chǎn)轉(zhuǎn)移會(huì)計(jì)準(zhǔn)則thetransferoffinancialassetsaccountingrules套期保值會(huì)計(jì)準(zhǔn)則hedgeaccounting原保險(xiǎn)合同會(huì)計(jì)準(zhǔn)則oftheoriginalinsurancecontractsaccountingstandard再保險(xiǎn)合同會(huì)計(jì)準(zhǔn)則re-insurancecontractsaccountingstandard石油天然氣開采會(huì)計(jì)準(zhǔn)則oilandgasaccountingstandards會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正會(huì)計(jì)準(zhǔn)則accountingpolicieschangesinaccountingestimatesandcorrectionsoferrorsaccountingstandards資產(chǎn)負(fù)債表日后事項(xiàng)會(huì)計(jì)準(zhǔn)則thebalancesheetdateaccountingstandards財(cái)務(wù)報(bào)表列報(bào)會(huì)計(jì)準(zhǔn)則accountingstandardsfinancialstatementsreported現(xiàn)金流量表會(huì)計(jì)準(zhǔn)則cashflowaccountingstandards中期財(cái)務(wù)報(bào)告會(huì)計(jì)準(zhǔn)則interimfinancialreportingaccountingstandards合并財(cái)務(wù)報(bào)表會(huì)計(jì)準(zhǔn)則theconsolidatedfinancialstatementsofaccountingstandards每股收益會(huì)計(jì)準(zhǔn)則earningspershareaccountingstandards分部報(bào)告會(huì)計(jì)準(zhǔn)則segmentreportingaccountingstandards關(guān)聯(lián)方披露會(huì)計(jì)準(zhǔn)則relatedpartydisclosuresaccountingstandards金融工具列報(bào)會(huì)計(jì)準(zhǔn)則presentationoffinancialinstrumentsaccountingstandards首次執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則presentationoffinancialinstrumentsaccountingstandards會(huì)計(jì)的基本前提accountingconcepts會(huì)計(jì)主體accountingentity持續(xù)經(jīng)營goingconcern會(huì)計(jì)分期accountingperiod會(huì)計(jì)年度financialyear貨幣計(jì)量moneymeasurement權(quán)責(zé)發(fā)生制accrualbasis收付實(shí)現(xiàn)制cashbasisofaccounting會(huì)計(jì)信息質(zhì)量要求qualityofaccountinginformation可靠性reliability相關(guān)性relevance可理解性u(píng)nderstandability可比性comparability實(shí)質(zhì)重于形式substanceoverform重要性materiality謹(jǐn)慎性prudence及時(shí)性timeliness會(huì)計(jì)確認(rèn)accountingrecognition會(huì)計(jì)計(jì)量accountingmeasurement會(huì)計(jì)記錄accountingrecord會(huì)計(jì)報(bào)告accountingreport設(shè)置賬戶settingupaccounts復(fù)式記帳double-entryaccounting填制與審核會(huì)計(jì)憑證fillinandaudittheaccountingdocuments借貸記賬法debit-creditbookkeeping登記賬簿registeringaccountingbooks成本計(jì)算costcalculation財(cái)產(chǎn)清查與編制財(cái)務(wù)報(bào)告propertyInventoryandpreparationoffinancialreports會(huì)計(jì)要素elementsofaccounting資產(chǎn)assets流動(dòng)資產(chǎn)currentassets庫存現(xiàn)金cashintreasury銀行存款bankdeposit其他貨幣資金fundsinothercurrencies交易性金融資產(chǎn)tradingfinancialassets應(yīng)收票據(jù)notesreceivable應(yīng)收賬款accountsreceivables預(yù)付賬款prepayment應(yīng)收股利dividendsreceivable應(yīng)收利息interestreceivable其他應(yīng)收款otherreceivables壞賬準(zhǔn)備forbaddebts材料采購materialprocurement在途物資goodsintransit原材料raw材料成本差異materialcostvariance庫存商品inventory存貨跌價(jià)準(zhǔn)備declineinvalueofinventories非流動(dòng)資產(chǎn)non-currentassets可供出售金融資產(chǎn)availableforsalefinancialassets持有至到期投資held-to-maturityinvestments持有至到期投資減值準(zhǔn)備impairmentofheld-to-maturityinvestments長期股權(quán)投資long-termequityinvestments長期股權(quán)投資減值準(zhǔn)備impairmentoflong-termequityinvestments投資性房地產(chǎn)investmentinrealestate長期應(yīng)收款long-termreceivables固定資產(chǎn)fixedassets固定資產(chǎn)減值準(zhǔn)備impairmentoffixedassets累計(jì)折舊accumulateddepreciation在建工程constructioninprogress工程物資engineeringmaterials固定資產(chǎn)清理clean-upoffixedassets無形資產(chǎn)intangibles累計(jì)攤銷accumulatedamortization無形資產(chǎn)減值準(zhǔn)備impairmentofintangibleassets長期待攤費(fèi)用thelong-termdeferredexpenses遞延所得稅資產(chǎn)deferredtaxassets負(fù)債liabilities流動(dòng)負(fù)債currentliabilities短期借款short-termborrowings交易性金融負(fù)債tradingfinancialliabilities應(yīng)付票據(jù)notespayable應(yīng)付賬款payables預(yù)收賬款receiptsinadvance應(yīng)付職工薪酬meetthestaffsalaries應(yīng)交稅費(fèi)-應(yīng)交增值稅（銷項(xiàng)稅額）taxpayable-payableVAT(outputtax)應(yīng)交稅費(fèi)-應(yīng)交增值稅（進(jìn)項(xiàng)稅額）taxpayable-payablevalueaddedtax(VAT)應(yīng)付利息interestpayable應(yīng)付股利dividendspayable其他應(yīng)付款otherpayables非流動(dòng)負(fù)債non-currentliability長期借款long-termborrowings應(yīng)付債券tocopewithdebt長期應(yīng)付款long-termpayables未確認(rèn)融資費(fèi)用financechargesarenotrecognized預(yù)計(jì)負(fù)債estimatedliabilities遞延所得稅負(fù)債deferredincometaxliabilities所有者權(quán)益owners’equity實(shí)收資本paid-incapital股本equity本年利潤currentyearprofits利潤分配profitdistribution資本公積capitalreserve提取法定盈余公積withdrawallegalsurplus提取任意盈余公積withdrawalfreesurplusreserves資本(或股本)溢價(jià)capital(orequity)premium其他資本公積othercapitalreserve盈余公積surplusreserves法定盈余公積legalsurplus任意盈余公積freesurplusreserves生產(chǎn)成本productioncost制造費(fèi)用manufacturingexpenses勞務(wù)成本laborCost研發(fā)支出-資本化支出expenditures-Capitalexpendituresof研發(fā)支出-費(fèi)用化支出expenditures-thecostofexpenses工程施工construction工程結(jié)算projectsettlement收入revenue費(fèi)用expense利潤profit主營業(yè)務(wù)收入primeoperatingrevenue其他業(yè)務(wù)收入otheroperatingrevenue營業(yè)外收入non-operatingincome主營業(yè)務(wù)成本operatingcosts營業(yè)稅金及附加taxandassociatecharge營業(yè)外支出non-businessexpenditure其他業(yè)務(wù)成本otherbusinessexpense財(cái)務(wù)費(fèi)用financecharge銷售費(fèi)用sellingexpenses管理費(fèi)用overhead資產(chǎn)減值損失impairmentlosses所得稅費(fèi)用taxfees投資收益investmentincome會(huì)計(jì)等式accountingformula會(huì)計(jì)事項(xiàng)accountingtransaction會(huì)計(jì)科目accountingsubjects總分類賬generalledger總?cè)沼涃~generaljournal日記賬journalentries銀行承兌匯票bankacceptance商業(yè)承兌匯票tradeacceptance外埠存款othercityCashinbank銀行本票cashier'scheck銀行匯票bankdraft信用卡creditcard信用證保證金l/cguaranteedeposits存出投資款refundabledeposits待處理財(cái)產(chǎn)損溢waitdealassetslossorincome未分配利潤undistributedprofit試算平衡表workingtrialbalance期末賬項(xiàng)調(diào)整finalaccountsadjustments會(huì)計(jì)憑證accountingdocuments原始憑證originalevidences一次憑證single-recorddocument匯總原始憑證summaryoftheoriginaldocuments記賬憑證accountvoucher收款憑證receiptvoucher付款憑證paymentvoucher轉(zhuǎn)賬憑證transfercertificate科目匯總表categorizedaccountssummary盤存賬戶inventoryaccount資本賬戶capitalaccount結(jié)算賬戶settlementaccount調(diào)整賬戶adjustmentaccount集合分配賬戶setallocationaccount成本計(jì)算賬戶costingaccount跨期攤配賬戶spreadwithaccountforinter-period匯轉(zhuǎn)賬戶exchangetransferaccounts財(cái)務(wù)成果賬戶financialresultsaccount計(jì)價(jià)對(duì)比賬戶accountsdenominatedincontrast暫記賬戶suspenseaccounts會(huì)計(jì)賬簿accountingbooks日記賬journal總分類賬簿generalledger明細(xì)分類賬簿detailledger備查賬簿referencebooks錯(cuò)賬更正方法errorcorrectionmethodaccounts劃線更正法correctionbydrawingastraightling紅字更正法correctionbyusingredink補(bǔ)充登記法correctionbyextrarecording財(cái)產(chǎn)清查propertyinventory全部清查allinventory局部清查partialinventory定期清查periodiccheckingmethod不定期清查non-periodiccheckingmethod永續(xù)盤存制perpetualinventorysystem實(shí)地盤存制physicalinventorysystem實(shí)地盤點(diǎn)法physicalinventorymethod技術(shù)推算法technologyreckoning抽查盤點(diǎn)法samplinginventorymethod銀行存款余額調(diào)節(jié)表bankbalancesheetadjustment往來款項(xiàng)對(duì)賬單betweentheamountofthebill財(cái)務(wù)報(bào)表financialstatement會(huì)計(jì)報(bào)表accountingstatement會(huì)計(jì)報(bào)表附注accountingstatementfootnote資產(chǎn)負(fù)債表statementofassetsandliabilities利潤表profitstatement現(xiàn)金流量表cashflowstatement所有者權(quán)益變動(dòng)表ownerofchangesinequity科目匯總表categorizedaccountssummary會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人accountingagencies會(huì)計(jì)主管accountingmanager會(huì)計(jì)檔案accountingfiles會(huì)計(jì)機(jī)構(gòu)、院校及雜志網(wǎng)址中華人民共和國財(cái)政部會(huì)計(jì)司/上海市財(cái)政財(cái)政局/gb/csj/普華永道會(huì)計(jì)師事務(wù)所/home/eng/index.html立信會(huì)計(jì)師事務(wù)所/pcpa/index.asp德勤會(huì)