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1、logo Aee会计专业英语重点词汇大全accounting会计、会计学 *account 账户*account for / as 核算* certified public accountant / CPA 注册会计师*chief financial officer 财务总监*budgeting 预算*auditing审计*agency 机构*fair value 公允价值* historical cost 历史成本* replacement cost重置成本*reimbursement 偿还、补偿* executive行政部门、行政人员* measure计量* tax returns纳税申报
2、表* tax exempt 免税*director 懂事长* board of director 董事会* ethics of accounting 会计职业道德* integrity诚信*competence 能力*business transaction 经济交易*account payee转账支票*accounting data会计数据、信息*accounting equation 会计等式account title 会计科目* assets 资产* liabilities 负债* owners5 equity所有者权益* revenue 收入* income 收益* gains利得*a
3、bnormal loss 非常损失* bookkeeping 账簿、簿 t 己*double-entry system 复式记账法*tax bearer 纳税人custom duties 关税*consumption tax 消费税*service fees earned 服务性收入*value added tax / VAT 增值税* enterprise income tax 企业所得税*individual income tax 个人所得税*withdrawal / withdrew 提款、撤资balance 余额*mortgage 抵押*incur产生、招致*apportion 分配、
4、分摊*accounting cycle会计循环、会计周期*entry 分录、记录*trial balance试算平衡*worksheet 匚作草表、工作底稿*post reference / post .ref 过账依据、过账参考*debit借、借方*credit贷、贷方、信用*summary/ explanation 摘要*insurance 保险*premium policy 保险单东current assets 流动 资产* long-term assets 长期资产* property财产、物资*cash / currency 货币资金、现金*accounts receivable 应
5、收账款provision for bad debts /allowance for uncollectible account / doubt debts坏帐准备* recoveries 追回款* direct write-off method 直接冲销法* allowance method 备抵法*contra account 备抵账户*prepaid expense预付、待摊费用*prepayment / advance to supplies 预付账款inventory 存货*merchandise inventory 库存商品*finished goods 产成品*semi-finis
6、hed goods 半成品*good in process 在产品*construction in process 在建工程* warehousing 仓库*FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法*overhead企业经费*long-term equity investment 长期投资* fixed assets / plant assets 固定资产*useful life使用寿命* residual value / salvage value 残值*unit -production method
7、单位产量法depreciation per unit 单位折旧额*accumulated depreciation 累计折旧*accelerate method 加速折旧法*DDB method法双倍余额递减*SYD method年数总和法*disposal of fixed assets 固定资产清理*intangible assets无形资产* patents专利权* trademarks商标权*goodwill 商誉*deferred assets 递延资产*operating lease 经营租赁*capital lease 融资租赁*capital expenditure 资本性支出
8、* revenue expenditure 收益性支出* amortize分期偿还（债务）* other cash equivalent 其他货币资金* order / draft 汇票* deposit 存款、订金*IOUS 借据* postdated check延付支票（不属于流动资产）*outstanding check 未付支票*not sufficient funds check 资金不足支票*electronic funds transfer 电子资金转账*service charges / handling charge 手续费* petty cash备用金*bank state
9、ment 银行对账单*bank reconciliation 银行余额调节表* receipt收入、收据*reimburse 偿还、报销 vt*disbursement 支付、支出* creditor债权人* promissory note 本票* dishonor拒绝承兑、拒付* trade discount 商业折扣*cash discount / sales discount 现金折扣销售折让*sales returns and allowance* perpetual inventory system 永续 盘存制* periodic inventory system定期盘存制*exp
10、iration/maturity 到期、截止* obligation ; liability义务*liabilities*book value负债账而价值*face value ; par value 票面价值*discount折价、贴现、折扣*account payable*not payable* taxes payable*vat-input*vat-output应付账款应付票据 应交税费 增值税进项税 增值税销项税* commercial accepted draft 商业承兑汇票*bank accepted draft*short-term loan银行承兑汇票 短期借款*advan
11、ce from customer / unearned revenues 预收账款* interests利息*dividends股利* pay off偿付清、还清* salaries payable应付职工薪酬* wages基本工资*bonus奖金、红利* pension payment 养老保险*medical insurance premiums 医疗保险金* housing reserves住房公积金*non-monetary welfare 非货币性福利* employee 雇员、员工*bond债券* premium溢价、保险金、佣金*due date / maturity date
12、到期应付日、到期日*paid-in capital*capital stock*capital reserve*surplus reserve *undistributed profit* retained earnings* common stock实收资本股本资本公积盈余公积未分配利润 留存收益 普通股* preferred stock优先股* Corporation limited / Co. LTD 股份有限公司*Single proprietorship / sole proprietorship 独有企业*Partnership合伙企业*Real estate房地产、不动产*Com
13、mision回扣、佣金*Fees earned 酬金、酬劳日记总账特种日记账总分类账明细分类账*General journal*Special journal* general ledger*subsidiary ledger原始凭证*original document / source document*chart of account title 会计科目表primary operating revenue 主营业务收入*operating expense经营费用、期间费用* revenues realization principle 收入实现制*accrual basis权责发生制*
14、matching principle 配比性原则* prudence principle 谨慎性原则* time period时间分期* balance sheet 资产负债表* income statement 利润 表*statement of cash flow现金流量表* revenue / sales 营 业收入* cost of goods sold / cost of sales 营业成本* sales taxes and extra charges / operating taxes 营业税金及附加selling expense 销售费用* advertising expens
15、e 广告费用*general and administrative expense 管理及总务费用、管理费用*utility expense公共事业费用*financing expense 财务费用*loss of assets impairment 资产减值损失* changes of fair value assets 公允减值变动income from investment投资收益* gross profit毛利、利润总额*net profit 净利润*current ratio 流动比率*quick ratio 速度比率*debts to total assets ratio 资产负债
16、比*capitalization ratio资本化比率* times interests earned ratio已获利息倍数*EBIT息税前利润inventory turnover 存货周转率*rate of return on assets 资产报酬率* profit margin 边际利润*earning per share 每股收益*liquidity ratio 流动性比率*financing leverage ratio财务杠杆比率efficiency ratio效用比率*profitability ratio 盈利能力比率* trend analysis趋势分析法*common-size analysis 结构分析法ration analysis比率分析法