会计专业英语词汇

会计

accounting

会计职能

accounting function

会计核算

financial accounting

会计控制

accounting control

会计学科

accounting science

会计职业

accounting profession

非营利组织会计

non-profit organization accounting

企业会计

enterprise accounting

财务会计

financial accounting

成本会计

cost accounting

管理会计

management accounting

税务会计

tax accounting

审计

audit

电算化会计

computerized accounting 1

会计信息

accounting information

会计目标

accounting objective

企业会计准则

accounting criteria for enterprises

存货会计准则

inventory accounting

长期股权投资会计准则

accounting standards, long-term equity investment

投资性房地产会计准则

investment property accounting standards

固定资产会计准则

fixed assets accounting standards

生物资产会计准则

biological assets accounting standards

无形资产会计准则

intangible assets accounting standards

非货币性资产交换会计准则

of non-monetary assets, the exchange of accounting standards

资产减值会计准则

impairment of assets accounting standards

职工薪酬会计准则

staff salaries accounting standards

企业年金基金会计准则

enterprise annuity fund accounting standards

股份支付会计准则

share-based payment accounting standard

债务重组会计准则

2

debt restructuring accounting standards

或有事项会计准则

or a matter of accounting principles

收入会计准则

revenue accounting standards

建造合同会计准则

construction contracts accounting standards

政府补助会计准则

accounting for government grants guidelines

借款费用会计准则

borrowing costs accounting standards

所得税会计准则

income tax accounting standards

外币折算会计准则

foreign currency translation accounting standards

企业合并会计准则

business combinations accounting standards

租赁会计准则

lease accounting standards

金融工具确认和计量会计准则

recognition and measurement of financial instruments accounting standards

金融资产转移会计准则

the transfer of financial assets accounting rules

套期保值会计准则

hedge accounting

原保险合同会计准则

of the original insurance contracts accounting standard

再保险合同会计准则

re-insurance contracts accounting standard

3

石油天然气开采会计准则

oil and gas accounting standards

会计政策、会计估计变更和差错更正会计准则

accounting policies changes in accounting estimates and corrections of errors accounting standards

资产负债表日后事项会计准则

the balance sheet date accounting standards

财务报表列报会计准则

accounting standards financial statements reported

现金流量表会计准则

cash flow accounting standards

中期财务报告会计准则

interim financial reporting accounting standards

合并财务报表会计准则

the consolidated financial statements of accounting standards

每股收益会计准则

earnings per share accounting standards

分部报告会计准则

segment reporting accounting standards

关联方披露会计准则

related party disclosures accounting standards

金融工具列报会计准则

presentation of financial instruments accounting standards

首次执行企业会计准则

presentation of financial instruments accounting standards

会计的基本前提

accounting concepts

会计主体

accounting entity

持续经营

4

going concern

会计分期

accounting period

会计年度

financial year

货币计量

money measurement

权责发生制

accrual basis

收付实现制

cash basis of accounting

会计信息质量要求

quality of accounting information

可靠性

reliability

相关性

relevance

可理解性

understandability

可比性

comparability

实质重于形式

substance over form

重要性

materiality

谨慎性

prudence

及时性

timeliness

5

会计确认

accounting recognition

会计计量

accounting measurement

会计记录

accounting record

会计报告

accounting report

设置账户

setting up accounts

复式记帐

double-entry accounting

填制与审核会计凭证

fill in and audit the accounting documents

借贷记账法

debit-credit bookkeeping

登记账簿

registering accounting books

成本计算

cost calculation

财产清查与编制财务报告

property Inventory and preparation of financial reports

会计要素

elements of accounting

资产

assets

流动资产

current assets

库存现金

cash in treasury

6

银行存款

bank deposit

其他货币资金

funds in other currencies

交易性金融资产

trading financial assets

应收票据

notes receivable

应收账款

accounts receivables

预付账款

prepayment

应收股利

dividends receivable

应收利息

interest receivable

其他应收款

other receivables

坏账准备

for bad debts

材料采购

material procurement

在途物资

goods in transit

原材料

raw

材料成本差异

material cost variance

库存商品

7

inventory

存货跌价准备

decline in value of inventories

非流动资产

non-current assets

可供出售金融资产

available for sale financial assets

持有至到期投资

held-to-maturity investments

持有至到期投资减值准备

impairment of held-to-maturity investments

长期股权投资

long-term equity investments

长期股权投资减值准备

impairment of long-term equity investments

投资性房地产

investment in real estate

长期应收款

long-term receivables

固定资产

fixed assets

固定资产减值准备

impairment of fixed assets

累计折旧

accumulated depreciation

在建工程

construction in progress

工程物资

engineering materials

8

固定资产清理

clean-up of fixed assets

无形资产

intangibles

累计摊销

accumulated amortization

无形资产减值准备

impairment of intangible assets

长期待摊费用

the long-term deferred expenses

递延所得税资产

deferred tax assets

负债

liabilities

流动负债

current liabilities

短期借款

short-term borrowings

交易性金融负债

trading financial liabilities

应付票据

notes payable

应付账款

payables

预收账款

receipts in advance

应付职工薪酬

meet the staff salaries

应交税费-应交增值税（销项税额） tax payable - payable VAT (output tax) 9

应交税费-应交增值税（进项税额）

tax payable - payable value added tax (VAT)

应付利息

interest payable

应付股利

dividends payable

其他应付款

other payables

非流动负债

non-current liability

长期借款

long-term borrowings

应付债券

to cope with debt

长期应付款

long-term payables

未确认融资费用

finance charges are not recognized

预计负债

estimated liabilities

递延所得税负债

deferred income tax liabilities

所有者权益

owners’ equity

实收资本

paid-in capital

股本

equity

本年利润

10

current year profits

利润分配

profit distribution

资本公积

capital reserve

提取法定盈余公积

withdrawal legal surplus

提取任意盈余公积

withdrawal free surplus reserves

资本(或股本)溢价

capital (or equity) premium

其他资本公积

other capital reserve

盈余公积

surplus reserves

法定盈余公积

legal surplus

任意盈余公积

free surplus reserves

生产成本

production cost

制造费用

manufacturing expenses

劳务成本

labor Cost

研发支出-资本化支出

expenditures - Capital expenditures of

研发支出-费用化支出

expenditures - the cost of expenses

11

工程施工

construction

工程结算

project settlement

收入

revenue

费用

expense

利润

profit

主营业务收入

prime operating revenue

其他业务收入

other operating revenue

营业外收入

non-operating income

主营业务成本 operating costs

营业税金及附加

tax and associate charge

营业外支出

non-business expenditure

其他业务成本

other business expense

财务费用

finance charge

销售费用

selling expenses

管理费用

overhead

12

资产减值损失 impairment losses

所得税费用 tax fees

投资收益

investment income

会计等式

accounting formula

会计事项

accounting transaction

会计科目

accounting subjects

总分类账

general ledger

总日记账

general journal

日记账

journal entries

银行承兑汇票

bank acceptance

商业承兑汇票

trade acceptance

外埠存款

other city Cash in bank

银行本票

cashier's check

银行汇票

bank draft

信用卡

13

credit card

信用证保证金

l/c guarantee deposits

存出投资款

refundable deposits

待处理财产损溢

wait deal assets loss or income

未分配利润

undistributed profit

试算平衡表

working trial balance

期末账项调整

final accounts adjustments

会计凭证

accounting documents

原始凭证 original evidences

一次凭证

single-record document

汇总原始凭证

summary of the original documents

记账凭证

account voucher

收款凭证

receipt voucher

付款凭证

payment voucher

转账凭证

transfer certificate

14

科目汇总表

categorized accounts summary

盘存账户

inventory account

资本账户

capital account

结算账户

settlement account

调整账户

adjustment account

集合分配账户

set allocation account

成本计算账户

costing account

跨期摊配账户

spread with account for inter-period

汇转账户

exchange transfer accounts

财务成果账户

financial results account

计价对比账户

accounts denominated in contrast

暂记账户

suspense accounts

会计账簿

accounting books

日记账

journal

总分类账簿

general ledger

15

明细分类账簿

detail ledger

备查账簿

reference books

错账更正方法

error correction method accounts

划线更正法

correction by drawing a straight ling

红字更正法

correction by using red ink

补充登记法

correction by extra recording

财产清查

property inventory

全部清查

all inventory

局部清查

partial inventory

定期清查

periodic checking method

不定期清查

non-periodic checking method

永续盘存制

perpetual inventory system

实地盘存制

physical inventory system

实地盘点法

physical inventory method

技术推算法

16

technology reckoning

抽查盘点法

sampling inventory method

银行存款余额调节表

bank balance sheet adjustment

往来款项对账单

between the amount of the bill

财务报表

financial statement

会计报表

accounting statement

会计报表附注

accounting statement footnote

资产负债表

statement of assets and liabilities

利润表

profit statement

现金流量表

cash flow statement

所有者权益变动表

owner of changes in equity

科目汇总表

categorized accounts summary

会计机构负责人

accounting agencies

会计主管

accounting manager

会计档案

accounting files

17

会计机构、院校及杂志网址

中华人民共和国财政部会计司

http://kjs./

上海市财政财政局

http://www.csj./gb/csj/

普华永道会计师事务所

/home/eng/index.html

立信会计师事务所

.cn/pcpa/index.asp

德勤会计师事务所

/view/1339408.htm?fr=ala0_1

华皓会计师事务所

/sh/kuaijishi/1461772.html

厦门大学

http://www./

东北财经大学

http://www./

上海财经大学

http://www./structure/index.htm

西南财经大学

http://www./

中国财政经济出版社

/

高等教育出版社

/view/49510.htm?fr=ala0_1_1

上海财经大学出版社

/view/162332.htm?fr=ala0_1

立信会计出版社

/view/887780.htm

18

《会计研究》

/qikan/jingjiqikan/jjzhqk/200912/316945.html

《财务与会计》

/infocooperation/baokan/PNI.HTML

《会计之友》

/main.asp?url=/u15088476/d93966286.htm

《财会月刊》

/view/537104.htm

教育学术月刊

/v5567356.htm

19