2023年-會計專業(yè)英語詞匯大全

會計專業(yè)英語詞匯Accountingsystem會計系統(tǒng)AmericanAccountingAssociation美國會計協(xié)會AmericanInstituteofCPAs美國注冊會計師協(xié)會Audit審計Balancesheet資產(chǎn)負(fù)債表Bookkeepking簿記Cashflowprospects現(xiàn)金流量預(yù)測CertificateinInternalAuditing內(nèi)部審計證書CertificateinManagementAccounting管理會計證書CertificatePublicAccountant注冊會計師Costaccounting成本會計Externalusers外部使用者Financialaccounting貝才務(wù)會計FinancialAccountingStandardsBoard財務(wù)會計準(zhǔn)則委員會Financialforecast財務(wù)預(yù)測Generallyacceptedaccountingprinciples公認(rèn)會計原貝UGeneral-purposeinformation通用目的信息長期借款長期負(fù)債財務(wù)費用撥定留存收益標(biāo)準(zhǔn)成本法變動成本法long-termloanslong-termliabilityoflong-termdebtfinancingexpensesappropriatedretainedearningsstandardcostingvariablecosting版權(quán)匯總原始憑證copyrightscumulativesourcedocument.匯總記賬憑證核算形式vouchersbookkeepingprocedureusingsummary工作底稿 workingpaper復(fù)式記賬憑證multipleaccounttitlesvoucher復(fù)式記賬法復(fù)合分錄劃線更正法匯總原始憑證Doubleentrybookkeepingcompoundentrycorrectionbydrawingastraightlingcumulativesourcedocument.會計憑證會計科目表會計科目紅字更正法會計核算形式accountingdocument.chartofaccountsaccounttitlecorrectionbyusingredinkbookkeepingprocedures過賬會計分錄會計循環(huán)會計賬簿活頁式賬簿集合分配賬戶計價對比賬戶記賬方法記賬規(guī)則記賬憑證postingaccountingentryaccountingcycleBookofaccountsloose-leafbookclearingaccountsmatchingaccountsbookkeepingmethodsrecordingrulesvoucher記賬憑證核算形式Bookkeepingprocedureusingvouchers記賬憑證匯總表核算形式bookkeepingprocedureusingcategorizedaccountsummary簡單分錄 simpleentry結(jié)算賬戶 settlementaccounts結(jié)貝長 closingaccount結(jié)賬分錄借貸記賬法局部清查closingentrydebit-creditbookkeepingpartialcheck卡片式賬簿跨期攤提賬戶累計憑證cardbookinter-periodallocationaccountsmultiple-recorddocument.聯(lián)合賬簿明細(xì)分類賬簿明細(xì)分類賬戶盤存賬存平行登記全面清查日記總賬compoundbooksubsidiaryledgersubsidiaryaccountinventoryaccountsparallelrecordingcompletecheckcombinedjournalandledger日t己總貝長核算形式 bookkeepingprocedureusingsummarizedjournal三式t己賬法 triple-entrybookkeeping實賬戶試算表試算平衡收付記賬法收款憑證損益表賬戶通用記賬憑證realaccountstrialbalancetrialbalancingreceipts-paymentbookkeepingreceiptvoucherincomestatementaccountsgeneralpurposevoucher通用日記賬核算形式bookkeepingprocedureusinggeneraljournal外來原始憑證現(xiàn)金日記賬虛賬戶序時賬簿一次憑證sourcedocument,nbspfromoutsidecashjournalnominalaccountsbookofchronologicalentrysingle-recorddocument.銀行存款日記賬永續(xù)盤存制原始憑證depositjournalperpetualinventorysystemsourcedocument.暫記賬戶增減記賬法債權(quán)結(jié)算賬戶suspenseaccountsincrease-decreasebookkeepingaccountsforsettlementofclaim債權(quán)債務(wù)結(jié)算賬戶債務(wù)結(jié)算賬戶accountsforsettlementofclaimanddebtaccountsforsettlementofdebt賬戶 account賬戶編號 Accountnumber賬戶對應(yīng)關(guān)系賬項調(diào)整專用記賬憑證轉(zhuǎn)回分錄資金來源賬戶資產(chǎn)負(fù)債賬戶轉(zhuǎn)賬憑證debit-creditrelationshipadjustmentofaccountspecial-purposevoucherreversingentryaccountsofsourcesoffundsbalancesheetaccountstransfervoucher資金運用賬戶

自制原始憑證accountsofapplicationsoffundsinternalsourcedocument.總分類賬簿總分類賬戶附加賬戶generalledgergeneralaccountadjunctaccounts付款憑證

分類賬簿paymentledgervoucher多欄式日記賬核算形式bookkeepingprocedureusingcolumnarjournal對賬對應(yīng)賬戶定期清查定期盤存制訂本式賬簿checkingcorrespondingaccountsPeriodiccheckingmethodperiodicinventorysystemboundbook調(diào)整賬戶調(diào)整分錄單式記賬憑證adjustmentaccountsadjustingjournalentrysingleaccounttitlevoucher單式記賬法從屬賬戶成本計算賬戶財產(chǎn)清查single-entrybookkeepingSecondaryaccountscostingaccountsphysicalinventory簿記 bookkeeping不定期清查補充登記法表外賬戶備抵賬戶備抵附加賬戶備查賬簿non-periodiccheckingmethodcorrectionbyextrarecordingoff-balancesheetaccountsprovisionaccountsprovisionandadjunctaccountsmemorandumGovernmentAccountingOffice政府會計辦公室Incomestatement損益表InstituteofInternalAuditors內(nèi)部審計師協(xié)會InstituteofManagementAccountants管理會計師協(xié)會Integrity整合性Internalauditing內(nèi)部審計Internalcontrolstructure內(nèi)部控制結(jié)構(gòu)InternalRevenueService國內(nèi)收入署Internalusers內(nèi)部使用者M(jìn)anagementaccounting管理會計Returnofinvestment投資回報Returnoninvestment投資報酬SecuritiesandExchangeCommission證券交易委員會Statementofcashflow現(xiàn)金流量表Statementoffinancialposition財務(wù)狀況表Taxaccounting稅務(wù)會計Accountingequation會計等式Articulation勾稽關(guān)系A(chǔ)ssets資產(chǎn)Businessentity企業(yè)個體Capitalstock股本Corporation公司Costprinciple成本原則Creditor債權(quán)人Deflation通貨緊縮Disclosure批露Expenses費用Financialstatement貝才務(wù)報表Financialactivities籌資活動Going-concernassumption持續(xù)經(jīng)營彳發(fā)設(shè)Inflation通貨膨漲Investingactivities投資活動Liabilities負(fù)債Negativecashflow負(fù)現(xiàn)金流量Operatingactivities經(jīng)營活動Owner'sequity所有者權(quán)益Partnership合伙企業(yè)Positivecashflow正現(xiàn)金流量Retainedearning留存利潤Revenue收入Soleproprietorship獨資企業(yè)Solvency清償能力Stable-dollarassumption穩(wěn)定貨幣假設(shè)Stockholders股東Stockholders1equity股東權(quán)益Windowdressing門面粉飾Account帳政治風(fēng)險politicalrisk再開票中心re-invoicingcenterspecialmethodsofmodernmanagementmodernmanagementaccounting現(xiàn)代管理會計專門方法accounting現(xiàn)代管理會計specialmethodsofmodernmanagementmodernmanagementaccounting提前與延期支付LeadsandLags特許權(quán)使用管理費feesandroyalties跨國資本成本的計算thecostofcapitalforforeigninvestments跨國運轉(zhuǎn)資本會計multinationalworkingcapitalmanagement跨國經(jīng)營企業(yè)業(yè)績評價multinationalperformanceevaluation經(jīng)濟風(fēng)險管理managingeconomicexposure交易風(fēng)險管理換算風(fēng)險管理國際投資決策會計managing

managingtransactionexposure

translationexposureforeignprojectappraisal國際存貨管理股利轉(zhuǎn)移公司內(nèi)部貸款凍結(jié)資金轉(zhuǎn)移凍結(jié)資金保值調(diào)整后的凈現(xiàn)值配比原則internationalinventorymanagementdividendremittancesinter-companyloansrepatriatingblockedfundsmaintainingthevalueofblockedfundsadjustednetpresentvaluematching旅游以及飲食服務(wù)企業(yè)會計accountingoftourismandservice施工企業(yè)會計民航運輸企業(yè)會計enterprises企業(yè)會計商品流通企業(yè)會計權(quán)責(zé)發(fā)生制原則農(nóng)業(yè)會計accountingofconstructionenterprisesaccountingofcivilaviationtransportationbusinessaccountingaccountingofcommercialenterprisesaccrualbasisaccountingofagriculturalenterprises實現(xiàn)原則歷史成本原則外商投資企業(yè)會計通用報表鐵路運輸企業(yè)會計realizationprincipleprincipleofhistoricalcostaccountingofenterpriseswithforeigninvestmentall-purposefinancialstatementsaccountingofrailwaytransportationenterprises所有者權(quán)益實質(zhì)量于形式修正性慣例信息系統(tǒng)論相關(guān)性原則ownersequitysubstanceoverformprincipleofexceptionsinformationsystemperspectiverelevance微觀會計客觀性原則可比性原則micro-accountingobjectivitycomparability謹(jǐn)慎性原則金融企業(yè)會計prudenceaccountingoffinancialinstitutions交通運輸企業(yè)會計accountingofcommunicationandtransportation建設(shè)單位會計enterprisesaccountingofconstructionunits記賬本位幣recordingcurrency計量屬性及時性原則貨幣計量會計準(zhǔn)則會計主體會計職業(yè)道德會計職能measurementattributes計量屬性及時性原則貨幣計量會計準(zhǔn)則會計主體會計職業(yè)道德會計職能timelinessmonetarymeasurementaccountingstandardsaccountingentityaccountingprofessionalethicsfunctionsofaccounting會計預(yù)測 accountingforecasting會計要素 accountingelements會計研究會計學(xué)科體系會計研究會計學(xué)科體系accountingsciencesystem會計學(xué) accounting會計信息 accounting information會計任務(wù) targetsof accountingactivities會計人員 accounting personnel會計確認(rèn) accounting recognition會計目標(biāo)accountingobjective會計理論結(jié)構(gòu)theoreticalstructureofaccounting會計理論會計控制會計決策會計監(jiān)督會計假設(shè)會計記錄會計計量會計機構(gòu)accounting

accounting

accounting

accountingtheorycontroldecisionmakingsupervisionaccountingassumptionaccountingrecordsaccountingmeasurementaccountingdepartment會計環(huán)境accountingenvironment會計核算會計管理體制會計分期會計對象會計等式會計本質(zhì)會計報表宏觀會計會計匯總報表會計目標(biāo)accountingobjective會計理論結(jié)構(gòu)theoreticalstructureofaccounting會計理論會計控制會計決策會計監(jiān)督會計假設(shè)會計記錄會計計量會計機構(gòu)accounting

accounting

accounting

accountingtheorycontroldecisionmakingsupervisionaccountingassumptionaccountingrecordsaccountingmeasurementaccountingdepartment會計環(huán)境accountingenvironment會計核算會計管理體制會計分期會計對象會計等式會計本質(zhì)會計報表宏觀會計會計匯總報表systemofaccountingadministrationaccountingperiodsaccountingobjectaccountingequationnatureofaccountingaccountingstatementsmacro-accountingaccountingcombinationstatements劃分資本性支出與收益性支出原則distinguishmentbetweencapitalexpenditureandrevenueexpenditure合并報表管理活動論管理會計管理工具論股份制企業(yè)會計公認(rèn)會計原則consolidatedfinancialstatementsmanagementactivitiesperspectivemanagementaccountingmanagementtoolperspectiveaccountingofstockcompaniesgenerallyacceptedaccountingprinciple,GAAP公共會計工業(yè)會計個別報表高新技術(shù)企業(yè)會計publicaccountingaccountingofindustrialenterprisesindividualstatementsaccountingofhightechnologyenterprises負(fù)債liability費用反饋價值expensefeedbackvalueaccountingofforeigneconomicaccountingofforeigneconomic對外經(jīng)濟合作企業(yè)會計cooperationenterprises對外報表externalstatements對內(nèi)報表一致性原則藝術(shù)論internalstatementsart房地產(chǎn)開發(fā)企業(yè)會計郵電通信企業(yè)會計consistencyperspectiveaccountingofrealestateenterprisesaccountingofpostandtelecommunicationenterprises預(yù)測價值真實與公允持續(xù)經(jīng)營成本報表財務(wù)會計原則forecastvaluetrueandfairviewgoingconcerncoststatementfinancialaccountingprinciples財務(wù)會計概念框架財務(wù)會計financialaccountingconceptualframeworkfinancialaccounting政府及非營利組織會計governmentalandnon-profitorganizationaccounting重要性原則materiality專用報表 specialpurposefinancialstatements資產(chǎn) assets資金 funds資金運動財務(wù)報告財務(wù)報表要素財務(wù)報表fundsmovementfinancialreportelementsoffinancialstatementsfinancialstatements幣值穩(wěn)定假設(shè)保險企業(yè)會計收入的確認(rèn)公司債券發(fā)行價格固定資產(chǎn)折舊可轉(zhuǎn)換債券constant-dollarassumptionaccountingofinsurancecompaniesrecognitionofrevenuecorporatebondissuingpricedepreciationoffixedassetsconvertiblebonds加速折舊法accelerateddepreciationmethods公司債券利率應(yīng)收賬款出借無擔(dān)保債券后進(jìn)先出法應(yīng)付票據(jù)貼現(xiàn)先進(jìn)先出去在發(fā)建工程interestrateondebentureassignmentofaccountsreceivabledebenturebondslast-in,first-out,LIFOdiscountonnotespayablefirst-in,first-out縮寫FIFOconstructionsinprocess固定資產(chǎn)更換與改良improvementsandreplacementsoffixedassets實地盤存制收益總括觀點可變現(xiàn)凈值法periodicinventorysystemall-inclusiveconceptofincomenetrealizablevalue固定資產(chǎn)擴建應(yīng)收賬款出售additionsoffixedassetssaleorfactoringofaccountsreceivable或有負(fù)債銷貨退回與折讓contingentliabilitysalesreturnsandallowances零售價格法retailmethod現(xiàn)金折扣公司債券銷售法應(yīng)付票據(jù)認(rèn)股權(quán)固定資產(chǎn)修理有擔(dān)保債券銷售費用應(yīng)付股利應(yīng)收票據(jù)無形資產(chǎn)收款法所得稅流動負(fù)債生產(chǎn)法cashdiscountbondspayablesalemethodnotespayablestockrightsrepairsandmaintenanceoffixedassetsmortgagebondssellingexpensesdividendspayablenotesreceivableintangibleassetscollectionmethodincometaxcurrentliabilitiesproductionmethod廢棄和生置法盤存法流動資產(chǎn)retirementandreplacementmethodinventorymet