有關(guān)的英文單詞(會(huì)計(jì)學(xué)方面都有哪些主要英文詞匯?)

1.會(huì)計(jì)學(xué)方面都有哪些主要英文詞匯?

會(huì)計(jì)學(xué)英語(yǔ)詞匯

accountant 會(huì)計(jì)師

bookkeeping 簿記

bookkeeper 簿記師

double-entry bookkeeping 復(fù)式簿記

single-entry bookkeeping 單式簿記

account book 帳簿，會(huì)計(jì)簿冊(cè)

cashbook 現(xiàn)金出納簿

journal 日記簿

statement of accounts 帳目表，帳單

balance (sheet) 資產(chǎn)平穩(wěn)表

financial year, trading year 財(cái)政年度

income and expenditure, receipts and expenditure, output and input 支出和收入

assets 資產(chǎn)

liabilities 債務(wù)，負(fù)債

debit 借方

turnover, volume of business 營(yíng)業(yè)額，銷售額

cash on hand 留存現(xiàn)金，庫(kù)存現(xiàn)金

cash balance 現(xiàn)金余額，現(xiàn)款結(jié)存

credit balance 貸方余額

debit balance 借方余額，借方差額

deficit 虧空

balance of trade 貿(mào)易差額，國(guó)際貿(mào)易平衡

balance of payments （國(guó)際）收支，國(guó)際收支差額表

祝你愉快！

2.會(huì)計(jì)英語(yǔ)專業(yè)詞匯

建議您先把審計(jì)和會(huì)計(jì)考過(guò)再說(shuō)吧。

一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面 FINANCIAL REPORT COVER 報(bào)表所屬期間之期末時(shí)間點(diǎn) Period Ended 所屬月份 Reporting Period 報(bào)出日期 Submit Date 記賬本位幣幣種 Local Reporting Currency 審核人 Verifier 填表人 Preparer 二、資產(chǎn)負(fù)債表 Balance Sheet 資產(chǎn) Assets 流動(dòng)資產(chǎn) Current Assets 貨幣資金 Bank and Cash 短期投資 Current Investment 一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year 減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year 減：短期投資跌價(jià)準(zhǔn)備 Less: Impairment for current investment 短期投資凈額 Net bal of current investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 減：應(yīng)收賬款壞賬準(zhǔn)備 Less: Bad debt provision for Account receivable 應(yīng)收賬款凈額 Net bal of Account receivable 其他應(yīng)收款 Other receivable 減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable 其他應(yīng)收款凈額 Net bal of Other receivable 預(yù)付賬款 Prepayment 應(yīng)收補(bǔ)貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價(jià)準(zhǔn)備 Less: Provision for Inventory 存貨凈額 Net bal of Inventory 已完工尚未結(jié)算款 Amount due from customer for contract work 待攤費(fèi)用 Deferred Expense 一年內(nèi)到期的長(zhǎng)期債權(quán)投資 Long-term debt investment due within one year 一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year 其他流動(dòng)資產(chǎn) Other current assets 流動(dòng)資產(chǎn)合計(jì) Total current assets 長(zhǎng)期投資 Long-term investment 長(zhǎng)期股權(quán)投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長(zhǎng)期債權(quán)投資 Long-term debt investment 長(zhǎng)期投資合計(jì) Total for long-term investment 減：長(zhǎng)期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment 減：長(zhǎng)期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment 減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable 長(zhǎng)期投資凈額 Net bal of long-term investment 其中：合并價(jià)差 Include: Goodwill (Negative goodwill) 固定資產(chǎn) Fixed assets 固定資產(chǎn)原值 Cost 減：累計(jì)折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減：固定資產(chǎn)減值準(zhǔn)備 Less: Impairment for fixed assets 固定資產(chǎn)凈額 NBV of fixed assets 工程物資 Material holds for construction of fixed assets 在建工程 Construction in progress 減：在建工程減值準(zhǔn)備 Less: Impairment for construction in progress 在建工程凈額 Net bal of construction in progress 固定資產(chǎn)清理 Fixed assets to be disposed of 固定資產(chǎn)合計(jì) Total fixed assets 無(wú)形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無(wú)形資產(chǎn) Intangible assets 減：無(wú)形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets 無(wú)形資產(chǎn)凈額 Net bal of intangible assets 長(zhǎng)期待攤費(fèi)用 Long-term deferred expense 融資租賃——未擔(dān)保余值 Finance lease – Unguaranteed residual values 融資租賃——應(yīng)收融資租賃款 Finance lease – Receivables 其他長(zhǎng)期資產(chǎn) Other non-current assets 無(wú)形及其他長(zhǎng)期資產(chǎn)合計(jì) Total other assets & intangible assets 遞延稅項(xiàng) Deferred Tax 遞延稅款借項(xiàng) Deferred Tax assets 資產(chǎn)總計(jì) Total assets 負(fù)債及所有者（或股東）權(quán)益 Liability & Equity 流動(dòng)負(fù)債 Current liability 短期借款 Short-term loans 應(yīng)付票據(jù) Notes payable 應(yīng)付賬款 Accounts payable 已結(jié)算尚未完工款 預(yù)收賬款 Advance from customers 應(yīng)付工資 Payroll payable 應(yīng)付福利費(fèi) Welfare payable 應(yīng)付股利 Dividend payable 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other fees payable 其他應(yīng)付款 Other payable 預(yù)提費(fèi)用 Accrued Expense 預(yù)計(jì)負(fù)債 Provision 遞延收益 Deferred Revenue 一年內(nèi)到期的長(zhǎng)期負(fù)債 Long-term liability due within one year 其他流動(dòng)負(fù)債 Other current liability 流動(dòng)負(fù)債合計(jì) Total current liability 長(zhǎng)期負(fù)債 Long-term liability 長(zhǎng)期借款 Long-term loans 應(yīng)付債券 Bonds payable 長(zhǎng)期應(yīng)付款 Long-term payable 專項(xiàng)應(yīng)付款 Grants & Subsidies received 其他長(zhǎng)期負(fù)債 Other long-term liability 長(zhǎng)期負(fù)債合計(jì) Total long-term liability 遞延稅項(xiàng) Deferred Tax 遞延稅款貸項(xiàng) Deferred Tax liabilities 負(fù)債合計(jì) Total liability 少數(shù)股東權(quán)益 Minority interests 所有者權(quán)益（或股東權(quán)益） Owners' Equity 實(shí)收資本（或股本） Paid in capital 減；已歸還投資 Less: Capital redemption 實(shí)收資本（或股本）凈額 Net bal of Paid in capital 資本公積 Capital Reserves 盈余公積 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未確認(rèn)投資損失 Unrealised investment losses 未分配利潤(rùn) Retained profits after appropriation 其中：本年利潤(rùn) Include: Profits for the year 外幣報(bào)表折算差額 Translation reserve 所有者（或股東）權(quán)益合計(jì) Total Equity 負(fù)債及所有者（或股東）權(quán)益合計(jì) Total Liability & Equity 三、利潤(rùn)及利潤(rùn)分。

3.會(huì)計(jì)英語(yǔ)單詞

acceptance 承兌 account 賬戶 accountant 會(huì)計(jì)員 accounting 會(huì)計(jì) accounting system 會(huì)計(jì)制度 accounts payable 應(yīng)付賬款 accounts receivable 應(yīng)收賬款 accumulated profits 累積利益 adjusting entry 調(diào)整記錄 adjustment 調(diào)整 administration expense 管理費(fèi)用 advances 預(yù)付 advertising expense 廣告費(fèi) agency 代理 agent 代理人 agreement 契約 allotments 分配數(shù) allowance 津貼 amalgamation 合并 amortization 攤銷 amortized cost 應(yīng)攤成本 annuities 年金 applied cost 已分配成本 applied expense 已分配費(fèi)用 applied manufacturing expense 己分配制造費(fèi)用 apportioned charge 攤派費(fèi)用 appreciation 漲價(jià) article of association 公司章程 assessment 課稅 assets 資產(chǎn) attorney fee 律師費(fèi) audit 審計(jì) auditor 審計(jì)員 average 平均數(shù) average cost 平均成本 bad debt 壞賬 balance 余額 balance sheet 資產(chǎn)負(fù)債表 bank account 銀行賬戶 bank balance 銀行結(jié)存 bank charge 銀行手續(xù)費(fèi) bank deposit 銀行存款 bank discount 銀行貼現(xiàn) bank draft 銀行匯票 bank loan 銀行借款 bank overdraft 銀行透支 bankers acceptance 銀行承兌 bankruptcy 破產(chǎn) bearer 持票人 beneficiary 受益人 bequest 遺產(chǎn) bill 票據(jù) bill of exchange 匯票 bill of lading 提單 bills discounted 貼現(xiàn)票據(jù) bills payable 應(yīng)付票據(jù) bills receivable 應(yīng)收票據(jù) board of directors 董事會(huì) bonds 債券 bonus 紅利 book value 賬面價(jià)值 bookkeeper 簿記員 bookkeeping 簿記 branch office general ledger 支店往來(lái)賬戶 broker 經(jīng)紀(jì)人 brought down 接前 brought forward 接上頁(yè) budget 預(yù)算 by-product 副產(chǎn)品 by-product sales 副產(chǎn)品銷售 capital 股本 capital income 資本收益 capital outlay 資本支出 capital stock 股本 capital stock certificate 股票 carried down 移后 carried forward 移下頁(yè) cash 現(xiàn)金 cash account 現(xiàn)金賬戶 cash in bank 存銀行現(xiàn)金 cash on delivery 交貨收款 cash on hand 庫(kù)存現(xiàn)金 cash payment 現(xiàn)金支付 cash purchase 現(xiàn)購(gòu) cash sale 現(xiàn)沽 cashier 出納員 cashiers check 本票 certificate of deposit 存款單折 certificate of indebtedness 借據(jù) certified check 保付支票 certified public accountant 會(huì)計(jì)師 charges 費(fèi)用 charge for remittances 匯水手續(xù)費(fèi) charter 營(yíng)業(yè)執(zhí)照 chartered accountant 會(huì)計(jì)師 chattles 動(dòng)產(chǎn) check 支票 checkbook stub 支票存根 closed account 己結(jié)清賬戶 closing 結(jié)算 closing entries 結(jié)賬紀(jì)錄 closing stock 期末存貨 closing the book 結(jié)賬 columnar journal 多欄日記賬 combination 聯(lián)合 commission 傭金 commodity 商品 common stock 普通股 company 公司 compensation 賠償 compound interest 復(fù)利 consignee 承銷人 consignment 寄銷 consignor 寄銷人 consolidated balance sheet 合并資產(chǎn)負(fù)債表 consolidated profit and loss account 合并損益表 consolidation 合并 construction cost 營(yíng)建成本 construction revenue 營(yíng)建收入 contract 合同 control account 統(tǒng)制賬戶 copyright 版權(quán) corporation 公司 cost 成本 cost accounting 成本會(huì)計(jì) cost of labour 勞工成本 cost of production 生產(chǎn)成本 cost of manufacture 制造成本 cost of sales 銷貨成本 cost price 成本價(jià)格 credit 貸方 credit note 收款通知單 creditor 債權(quán)人 crossed check 橫線支票 current account 往來(lái)活期賬戶 current asset 流動(dòng)資產(chǎn) current liability 流動(dòng)負(fù)債 current profit and loss 本期損益 debit 借方 debt 債務(wù) debtor 債務(wù)人 deed 契據(jù) deferred assets 遞延資產(chǎn) deferred liabilities 遞延負(fù)債 delivery 交貨 delivery expense 送貨費(fèi) delivery order 出貨單 demand draft 即期匯票 demand note 即期票據(jù) demurrage charge 延期費(fèi) deposit 存款 deposit slip 存款單 depreciation 折舊 direct cost 直接成本 direct labour 直接人工 director 董事 discount 折扣 discount on purchase 進(jìn)貨折扣 discount on sale 銷貨折扣 dishonoured check 退票 dissolution 解散 dividend 股利 dividend payable 應(yīng)付股利 documentary bill 押匯匯票 documents 單據(jù) double entry bookkeeping 復(fù)式簿記 draft 匯票 drawee 付款人 drawer 出票人 drawing 提款 duplicate 副本 duties and taxes 稅捐 earnings 業(yè)務(wù)收益 endorser 背書(shū)人 entertainment 交際費(fèi) enterprise 企業(yè) equipment 設(shè)備 estate 財(cái)產(chǎn) estimated cost 估計(jì)成本 estimates 概算 exchange 兌換 exchange loss 兌換損失 expenditure 經(jīng)費(fèi) expense 費(fèi)用 extension 延期 face value 票面價(jià)值 factor 代理商 fair value 公平價(jià)值 financial statement 財(cái)務(wù)報(bào)表 financial year 財(cái)政年度 finished goods 制成品 finished parts 制成零件 fixed asset 固定資產(chǎn) fixed cost 固定成本 fixed deposit 定期存款 fixed expense 固定費(fèi)用 foreman 工頭 franchise 專營(yíng)權(quán) freight 運(yùn)費(fèi) funds 資金 furniture and fixture 家俬及器具 gain 利益 general expense 總務(wù)費(fèi)用 general ledger 總分類賬 goods 貨物 goods in transit 在運(yùn)貨物 。

4.求會(huì)計(jì)英語(yǔ)的專業(yè)詞匯

會(huì)計(jì)英語(yǔ)其實(shí)不是很難學(xué)，只要專業(yè)的術(shù)語(yǔ)都能記牢，其他的和普通的商務(wù)英語(yǔ)一樣。

所以，下面這些必備的國(guó)際會(huì)計(jì)常用英語(yǔ)術(shù)語(yǔ)（詞匯），應(yīng)該對(duì)像你這樣學(xué)習(xí)會(huì)計(jì)英語(yǔ)的人有幫助。Account 帳戶 Accounting system 會(huì)計(jì)系統(tǒng) American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì) American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) Audit 審計(jì) Balance sheet 資產(chǎn)負(fù)債表 Bookkeepking 簿記 Cash flow prospects 現(xiàn)金流量預(yù)測(cè) Certificate in Internal Auditing 內(nèi)部審計(jì)證書(shū) Certificate in Management Accounting 管理會(huì)計(jì)證書(shū) Certificate Public Accountant注冊(cè)會(huì)計(jì)師 Cost accounting 成本會(huì)計(jì) External users 外部使用者 Financial accounting 財(cái)務(wù)會(huì)計(jì) Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) Financial forecast 財(cái)務(wù)預(yù)測(cè) Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則 General-purpose information 通用目的信息 Government Accounting Office 政府會(huì)計(jì)辦公室 Income statement 損益表 Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì) Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì) Integrity 整合性 Internal auditing 內(nèi)部審計(jì) Internal control structure 內(nèi)部控制結(jié)構(gòu) Internal Revenue Service 國(guó)內(nèi)收入署 Internal users 內(nèi)部使用者 Management accounting 管理會(huì)計(jì) Return of investment 投資回報(bào) Return on investment 投資報(bào)酬 Securities and Exchange Commission 證券交易委員會(huì) Statement of cash flow 現(xiàn)金流量表 Statement of financial position 財(cái)務(wù)狀況表 Tax accounting 稅務(wù)會(huì)計(jì) Accounting equation 會(huì)計(jì)等式 Articulation 勾稽關(guān)系 Assets 資產(chǎn) Business entity 企業(yè)個(gè)體 Capital stock 股本 Corporation 公司 Cost principle 成本原則 Creditor 債權(quán)人 Deflation 通貨緊縮 Disclosure 批露 Expenses 費(fèi)用 Financial statement 財(cái)務(wù)報(bào)表 Financial activities 籌資活動(dòng) Going-concern assumption 持續(xù)經(jīng)營(yíng)假設(shè) Inflation 通貨膨漲 Investing activities 投資活動(dòng) Liabilities 負(fù)債 Negative cash flow 負(fù)現(xiàn)金流量 Operating activities 經(jīng)營(yíng)活動(dòng) Owner's equity 所有者權(quán)益 Partnership 合伙企業(yè) Positive cash flow 正現(xiàn)金流量 Retained earning 留存利潤(rùn) Revenue 收入 Sole proprietorship 獨(dú)資企業(yè) Solvency 清償能力 Stable-dollar assumption 穩(wěn)定貨幣假設(shè) Stockholders 股東 Stockholders' equity 股東權(quán)益 Window dressing 門面粉飾 對(duì)了，如果樓主想要全面提高會(huì)計(jì)/財(cái)務(wù)方面的英語(yǔ)聽(tīng)說(shuō)能力的話，光背單詞是遠(yuǎn)遠(yuǎn)不夠的，能夠進(jìn)行日常的英語(yǔ)對(duì)話交流也很重要。

推薦《西雅圖工作英語(yǔ)》給你，里面有大量的財(cái)務(wù)/審計(jì)方面的英語(yǔ)對(duì)話、單句還有詞匯短語(yǔ)，我們會(huì)計(jì)部的同事都反映這套教材很不錯(cuò)的，英語(yǔ)表達(dá)非常地道，對(duì)日常工作很有幫助。

5.求會(huì)計(jì)專業(yè)詞匯中英對(duì)照表

accompanying document 附件 account 賬戶、科目 account payable 應(yīng)付賬款 account title / accounting item 會(huì)計(jì)科目 accounting document/ accounting voucument 會(huì)計(jì)憑證 accounting element 會(huì)計(jì)要素 accounting entity 會(huì)計(jì)主體 accounting entries 會(huì)計(jì)分錄 accounting equation / accounting identity 會(huì)計(jì)恒等式 accounting function 會(huì)計(jì)職能 accounting postulate 會(huì)計(jì)假設(shè) accounting principle 會(huì)計(jì)原則 accounting report /accounting statement 會(huì)計(jì)報(bào)表 accounting standard 會(huì)計(jì)準(zhǔn)則 accounting time period concept 會(huì)計(jì)分期 accounts receivable / receivables 應(yīng)收賬款 accrual- basis accounting 權(quán)責(zé)發(fā)生制原則 accumulated depreciation 累計(jì)折舊 amortization expense /expense not allocated 待攤費(fèi)用 annual statement 年報(bào) Arthur Andersen Worldwide 安達(dá)信全球 assets 資產(chǎn) balance 余額 balance sheet 資產(chǎn)負(fù)債表 begainning balance/ opening balance 期初余額 capital 資本 capital expenditure 資本性支出 capital share 股本 capital surplus 資本公積 cash 現(xiàn)金 cash in bank 銀行存款 cash journal 現(xiàn)金日記賬 cash on hand 現(xiàn)金 cash system(basis)of accounting /cash-basis princi 收付實(shí)現(xiàn)制 certified practicing accountant 注冊(cè)會(huì)計(jì)師 comparability principle 可比性原則 compound journal entry 復(fù)合分錄 conservatism （保守） principle/the prudence （穩(wěn)?。?prin 謹(jǐn)慎性原則 consistency principle 一貫性原則 contingent assets 或有資產(chǎn) contingent liabilities 或有負(fù)債 cost accounting 成本會(huì)計(jì) credit balance 貸方余額 credit side 貸方 current investment 短期投資 debit balance 借方余額 debit side 借方 deferred assets 遞延資產(chǎn) deferred liabilities 遞延負(fù)債 Deloitte Touche Tohmatsu 德勤 depreciable life 折舊年限 depreciation expense 折舊費(fèi)用 depreciation rate 折舊率 descriptions 摘要 double entry 復(fù)式記賬 double-entry book-keeping 復(fù)式簿記 employee benefits payable 應(yīng)付福利費(fèi) ending balance 期末余額 Ernst & Young International 安永國(guó)際 estimateld scrap value 估計(jì)殘值 exchange gain 匯兌收益 exchange loss 匯兌損失 expenses/charges 費(fèi)用 factory overhead /manufacturing expense 制造費(fèi)用 financial accounting 財(cái)務(wù)會(huì)計(jì) financial expense 財(cái)務(wù)費(fèi)用 fiscal year/ accounting periods 會(huì)計(jì)年度 fixed assets 固定資產(chǎn) floating assets / current assets 流動(dòng)資產(chǎn) floating liabilities / current liability 流動(dòng)負(fù)債 general ledger 總分類賬 going-concern basis 持續(xù)經(jīng)營(yíng) goodwill 商譽(yù) historical cost 歷史成本 historical cost principle 歷史成本原則： income statement /profit and loss statement 利潤(rùn)表 損益表 income tax 所得稅 intangible assets 無(wú)形資產(chǎn) international accounting 國(guó)際會(huì)計(jì) KPMG International 畢馬威國(guó)際 liabilities 負(fù)債 liability dividend / dividend payable 應(yīng)付股利 long-term investment 長(zhǎng)期投資 long-term liabilities 長(zhǎng)期負(fù)債 management accounting 管理會(huì)計(jì) management expense 管理費(fèi)用 matching principle 配比原則 materiality principle 重要性原則 monthly statement 月報(bào) negative goodwill 負(fù)商譽(yù) net assets 凈資產(chǎn) net cost 凈成本 net income 凈收益 net income apportionment 利潤(rùn)分配 net proceeds 凈收入 net profit 凈利潤(rùn) non-operating gain 營(yíng)業(yè)外收入 non-operating loss 營(yíng)業(yè)外支出 notes payable 應(yīng)付票據(jù) notes receivable/ receivables 應(yīng)收票據(jù) objectivity (reliability) principle 客觀性原則 obligee/ creditor 債權(quán)人 Obligor/ invester 債務(wù)人 operating expense 營(yíng)業(yè)費(fèi)用 operating revenue 營(yíng)業(yè)收入 owner's equity 所有者權(quán)益 period expense 期間費(fèi)用 perpetual inventory system 永續(xù)盤(pán)存制 personal property 動(dòng)產(chǎn) physical inventory system 實(shí)地盤(pán)存制 posting document 記賬憑證 prepayments / payment in advance 預(yù)付款項(xiàng) Price Water House Coopers 普華永道 product cost / output cost 生產(chǎn)成本 product / finished goods 產(chǎn)成品 profit 利潤(rùn) profit after tax 稅后利潤(rùn) profit before tax 稅前利潤(rùn) purchase 購(gòu)貨 purchase return and allowances 購(gòu)貨退回與折讓 quarterly statement 季報(bào) raw materials 原材料 real estate 不動(dòng)產(chǎn) relevance principle 相關(guān)性原則 reserve for bad debts / bad debts expense /provisi 壞帳準(zhǔn)備 residual(salvage)value 折余價(jià)值（殘值） retains earning 留存收益 revenue expenditure 收益性支出 revenues 收入 sales allowances 銷貨折讓 sales discount 銷貨折扣 sales invoice 銷貨發(fā)票 sales on account 賒銷 sales return 銷售退回 sales revenue 銷售收入 selling cost 銷售成本 selling expense 銷售費(fèi)用 simple ournal entry 簡(jiǎn)單分錄 source document 原始憑證 stable-monetary concept 貨幣計(jì)量 starting-load cost / organization costs 開(kāi)辦費(fèi) statement of cash flow/ cash flow statement 現(xiàn)金流量表 stock on hand / inventory 存貨 stub 存根 subsidiary accounts 明細(xì)賬戶 subsidiary ledger 明細(xì)分類賬 surplus reserve 盈余公積 T-account/ transfer T字形賬戶 tangible assets 有形資產(chǎn) taxes payable 應(yīng)交稅金 the understandability principle 明晰。

6.會(huì)計(jì)科目中英文對(duì)照表

關(guān)鍵詞匯表

A

Accounting entity 會(huì)計(jì)主體

Accounting equation 會(huì)計(jì)平衡式

Accounting framework 會(huì)計(jì)框架

Accounting period concept 會(huì)計(jì)期間概念

Accounts 賬戶

Accounts payable 應(yīng)付賬款

Accounts receivable 應(yīng)收賬款

Accrual basis for accounting 權(quán)責(zé)發(fā)生制

Accrual concept 應(yīng)計(jì)概念

Accumulated depreciation 累計(jì)折舊

Acid test ratio 速動(dòng)比率

Activity ratios 效率比率

Activity-based costs systems 作業(yè)成本制度

Allowance for bad debts 壞賬準(zhǔn)備

Allowance for doubtful accounts 不良?jí)馁~準(zhǔn)備

Amortization of bond discount 債券折價(jià)攤銷

7.會(huì)計(jì)科目英文匯總好心的人給我來(lái)一份,越精辟越好謝謝

中國(guó)會(huì)計(jì)科目的中英文對(duì)照 一、資產(chǎn)類 Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 現(xiàn)金 Cash 銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 銀行本票 Cashiers cheque 銀行匯票 Bank draft 信用卡 Credit card 信用證保證金 L/C Guarantee deposits 存出投資款 Refundable deposits 短期投資 Short-term investments 股票 Short-term investments - stock 債券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 其他應(yīng)收款 Other notes receivable 壞賬準(zhǔn)備 Bad debt reserves 預(yù)付賬款 Advance money 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫(kù)存資產(chǎn) Inventories 物資采購(gòu) Supplies purchasing 原材料 Raw materials 包裝物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差異 Materials cost variance 自制半成品 Semi-Finished goods 庫(kù)存商品 Finished goods 商品進(jìn)銷差價(jià) Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷商品 Trust to and sell the goods on a commission basis 受托代銷商品 Commissioned and sell the goods on a commission basis 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves 分期收款發(fā)出商品 Collect money and send out the goods by stages 待攤費(fèi)用 Deferred and prepaid expenses 長(zhǎng)期投資 Long-term investment 長(zhǎng)期股權(quán)投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權(quán)投資 Other investment on stocks 長(zhǎng)期債權(quán)投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權(quán)投資 Other investment on bonds 長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditors rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準(zhǔn)備 Depreciation reserves 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 工程物資 Project goods and material 專用材料 Special-purpose material 專用設(shè)備 Special-purpose equipment 預(yù)付大型設(shè)備款 Prepayments for equipment 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無(wú)形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負(fù)債類 Liability 短期負(fù)債 Current liability 短期借款 Short-term borrowing 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)付賬款 Account payable 預(yù)收賬款 Deposit received 代銷商品款 Proxy sale goods revenue 應(yīng)付工資 Accrued wages 應(yīng)付福利費(fèi) Accrued welfarism 應(yīng)付股利 Dividends payable 應(yīng)交稅金 Tax payable 應(yīng)交增值稅 value added tax payable 進(jìn)項(xiàng)稅額 Withholdings on VAT 已交稅金 Paying tax 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 減免稅款 Tax deduction 銷項(xiàng)稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 轉(zhuǎn)出多。

8.常用會(huì)計(jì)英語(yǔ) 有哪些

補(bǔ)充：Accounting system 會(huì)計(jì)系統(tǒng) American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì) American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) Audit 審計(jì) Balance sheet 資產(chǎn)負(fù)債表 Bookkeepking 簿記 Cash flow prospects 現(xiàn)金流量預(yù)測(cè) Certificate in Internal Auditing 內(nèi)部審計(jì)證書(shū) Certificate in Management Accounting 管理會(huì)計(jì)證書(shū) Certificate Public Accountant注冊(cè)會(huì)計(jì)師 Cost accounting 成本會(huì)計(jì) External users 外部使用者 Financial accounting 財(cái)務(wù)會(huì)計(jì) Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) Financial forecast 財(cái)務(wù)預(yù)測(cè) Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則 General-purpose information 通用目的信息 Government Accounting Office 政府會(huì)計(jì)辦公室 Income statement 損益表 Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì) Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì) Integrity 整合性 Internal auditing 內(nèi)部審計(jì) Internal control structure 內(nèi)部控制結(jié)構(gòu) Internal Revenue Service 國(guó)內(nèi)收入署 Internal users 內(nèi)部使用者 Management accounting 管理會(huì)計(jì) Return of investment 投資回報(bào) Return on investment 投資報(bào)酬 Securities and Exchange Commission 證券交易委員會(huì) Statement of cash flow 現(xiàn)金流量表 Statement of financial position 財(cái)務(wù)狀況表 Tax accounting 稅務(wù)會(huì)計(jì) Accounting equation 會(huì)計(jì)等式 Articulation 勾稽關(guān)系 Assets 資產(chǎn) Business entity 企業(yè)個(gè)體 Capital stock 股本 Corporation 公司 Cost principle 成本原則 Creditor 債權(quán)人 Deflation 通貨緊縮 Disclosure 批露 Expenses 費(fèi)用 Financial statement 財(cái)務(wù)報(bào)表 Financial activities 籌資活動(dòng) Going-concern assumption 持續(xù)經(jīng)營(yíng)假設(shè) Inflation 通貨膨漲 Investing activities 投資活動(dòng) Liabilities 負(fù)債 Negative cash flow 負(fù)現(xiàn)金流量 Operating activities 經(jīng)營(yíng)活動(dòng) Owner's equity 所有者權(quán)益 Partnership 合伙企業(yè) Positive cash flow 正現(xiàn)金流量 Retained earning 留存利潤(rùn) Revenue 收入 Sole proprietorship 獨(dú)資企業(yè) Solvency 清償能力 Stable-dollar assumption 穩(wěn)定貨幣假設(shè) Stockholders 股東 Stockholders' equity 股東權(quán)益 Window dressing 門面粉飾 Account 帳。