會(huì)計(jì)常用英語(yǔ)單詞

hhhhsalesrevenue 銷售收入netincome 凈利潤(rùn)expense 費(fèi)用operatingmargin 營(yíng)業(yè)毛利accountingconcepts 會(huì)計(jì)概念investor 投資者creditor 債權(quán)人tokeepaccountingrecords 記賬financialstatements 財(cái)務(wù)報(bào)表salesvolume 銷售量returnoninvestment 投資報(bào)酬tomanageabusiness 管理一個(gè)企業(yè)financialaccounting 財(cái)務(wù)會(huì)計(jì)managementaccounting 管理會(huì)計(jì)taxaccounting 稅務(wù)會(huì)計(jì)financialresources 財(cái)務(wù)資源obligations 債務(wù)economicentity 經(jīng)濟(jì)實(shí)體financialposition 財(cái)務(wù)狀況resultsofoperation 經(jīng)營(yíng)成果assets 資產(chǎn)inventory 存貨owners'interest 所有者權(quán)益general-purposeaccountinginformation 通用會(huì)計(jì)信息management 管理，管理層（管理當(dāng)局）bankaccount 銀行賬merchandise 商品warehouse 倉(cāng)庫(kù)taxplanning 納稅籌劃accountingsystem 會(huì)計(jì)制度cashregister 現(xiàn)金出納機(jī)checkbook 支票簿profitability 獲利能力resourceallocation 資源配置cashflows 現(xiàn)金流量capitalallocation 資本配置taxableincome 應(yīng)稅所得incometaxreturn 所得稅申報(bào)單cost-effective 符合成本效益原則的computer-basedaccountingsystem 計(jì)算機(jī)會(huì)計(jì)系統(tǒng)manualaccountingsystem 手工會(huì)計(jì)系CPAfirm 會(huì)計(jì)師事務(wù)所internalcontrol 內(nèi)部控制Sarbanes-OxleyAct(SOX) 薩班斯法案tradeassociation 同業(yè)公會(huì)laborunions 工會(huì)generalpublic 普通公眾publiccompany 公眾持股公司；上市公cashflowprospects 現(xiàn)金流量預(yù)測(cè)returnofinvestment 投資收回interimfinancialstatements 中期財(cái)務(wù)報(bào)表balancesheet 資產(chǎn)負(fù)債表incomestatement 利潤(rùn)表statementofcashflows 現(xiàn)金流量表boardofdirectors 董事chiefexecutiveofficer(CEO) 首席執(zhí)行官Chieffinancialofficer(CFO) 財(cái)務(wù)總監(jiān)vice-president 副總裁linesupervisor 生產(chǎn)線主管humanresources 人力資源timeliness 及時(shí)性integrity/fairness 公允generallyacceptedaccountingprinciples(GAAP)公認(rèn)會(huì)計(jì)原則financialaccountingstandard 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則relevance 相關(guān)reliability 可靠性elementsoffinancialstatements 會(huì)計(jì)報(bào)表要素topreparefinancialstatements 編制財(cái)務(wù)報(bào)audit 審計(jì)certifiedpublicaccountant(CPA) 注冊(cè)會(huì)計(jì)師managementaccountant 管理(企業(yè))會(huì)計(jì)internalauditor 內(nèi)部審計(jì)objectivity 客觀性duecare 應(yīng)有的謹(jǐn)慎（關(guān)注）confidentiality 保密publicaccouning 公共會(huì)計(jì)solepractitioners （職業(yè)人員）單獨(dú)開(kāi)業(yè)controller 會(huì)計(jì)長(zhǎng)financialforecasting/budget 財(cái)務(wù)預(yù)算costaccounting 成本會(huì)計(jì)internalauditing 內(nèi)部審計(jì)bookkeeping 簿記interest 利息notes 報(bào)表附注shareholde 股東personalcompetence 個(gè)人勝任能力judgment 判斷ethicalbehavior 道德行為chaptertosellmerchandiseoncredit 賒銷tomeetpaymentobligations 履行還款義dividends 股利corporationsoleproprietorshippartnershippositivecash流)negativecash流)owners'equitynotesreceivableaccountsreceivablesuppliesnotespayableaccountssalariesCapitalretainedearningstheentityprinciplebusinessentitycollectionofareceivableamountsduefromcustomerbondspatentrightscurrentvaluethecostprinciplenetrealizablevaluethegoing-concernassumptiontheobjectivityprinciplethestable-dollarassumption設(shè)inflation脹deflationcurrentappraisedvalue

公司獨(dú)資企業(yè)合伙企業(yè)現(xiàn)金流入(正現(xiàn)金現(xiàn)金流出(負(fù)現(xiàn)金所有者權(quán)益應(yīng)收票據(jù)應(yīng)收帳款耗用品存貨應(yīng)付票據(jù)應(yīng)付帳款應(yīng)付工資股本留存收益企業(yè)主體一筆應(yīng)收帳款收現(xiàn)應(yīng)收客戶款債券專利權(quán)現(xiàn)值歷史成本原則客觀性原則通貨膨通貨緊縮現(xiàn)行評(píng)估價(jià)值replacementcost 重置成本topurchasemerchandiseonaccount 賒購(gòu)商品tofinanceexpansion 為擴(kuò)張籌資accruedexpenses 應(yīng)計(jì)費(fèi)用accountingequation 會(huì)計(jì)等式netloss 凈虧損limitedliability 有限責(zé)任transferabilityofownership 所有權(quán)可轉(zhuǎn)liquidity 流動(dòng)性duedateofmajorliabilitiesauditors'reportadequatedisclosuresubsequenteventfinancialstatementdate日annualfinancialstatementswindowdressingChapter3accountingcycletojournalizetransactionspostjournalentryledgeraccounttrialbalanceend-of-periodadjustmentadjustedtrialbalanceclosingentryafter-closingtrialbalanceaccountabilityaccountledgerdebitsidecreditsidedebitcreditbalancedebitbalancecreditbalancedouble-entryaccountingjournalgeneraljournalgeneralledger

審計(jì)報(bào)告充分披露期后事項(xiàng)報(bào)表年度財(cái)務(wù)報(bào)表粉飾會(huì)計(jì)循環(huán)在日記帳中登記交易過(guò)帳期末調(diào)整結(jié)帳分錄報(bào)告責(zé)任帳戶分類帳借方貸方借記貸記余額借方余額貸方余額復(fù)式記帳會(huì)計(jì)日記帳普通日記帳總分類帳runningbalance 即時(shí)余額depreciation 折舊thetimeperiodprinciple 會(huì)計(jì)期間原則fiscalyear therealizationprinciple (收入)實(shí)現(xiàn)原則thematchingprinciple 配比原則conservatism 謹(jǐn)慎accrualbasisaccounting 權(quán)責(zé)發(fā)生制會(huì)計(jì)cashbasisaccounting Chapter4adjustingentriesaccruedexpenseunexpiredinsuranceaccumulateddepreciationcontra-assetaccountprepaidexpenseinsurancepolicydepreciationdepreciableexpensedepreciableassetsbookvalue/carryingvaluestraight-linemethodofdepreciationunearnedrevenuedeferredrevenuematerialityC