有關(guān)的英文單詞(會(huì )計學(xué)方面都有哪些主要英文詞匯?)
1.會(huì )計學(xué)方面都有哪些主要英文詞匯?
會(huì )計學(xué)英語(yǔ)詞匯
accountant 會(huì )計師
bookkeeping 簿記
bookkeeper 簿記師
double-entry bookkeeping 復式簿記
single-entry bookkeeping 單式簿記
account book 帳簿，會(huì )計簿冊
cashbook 現金出納簿
journal 日記簿
statement of accounts 帳目表，帳單
balance (sheet) 資產(chǎn)平穩表
financial year, trading year 財政年度
income and expenditure, receipts and expenditure, output and input 支出和收入
assets 資產(chǎn)
liabilities 債務(wù)，負債
debit 借方
turnover, volume of business 營(yíng)業(yè)額，銷(xiāo)售額
cash on hand 留存現金，庫存現金
cash balance 現金余額，現款結存
credit balance 貸方余額
debit balance 借方余額，借方差額
deficit 虧空
balance of trade 貿易差額，國際貿易平衡
balance of payments （國際）收支，國際收支差額表
祝你愉快！
2.會(huì )計英語(yǔ)專(zhuān)業(yè)詞匯
建議您先把審計和會(huì )計考過(guò)再說(shuō)吧。
一、企業(yè)財務(wù)會(huì )計報表封面 FINANCIAL REPORT COVER 報表所屬期間之期末時(shí)間點(diǎn) Period Ended 所屬月份 Reporting Period 報出日期 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 一年內到期委托貸款 Entrusted loan receivable due within one year 減：一年內到期委托貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year 減：短期投資跌價(jià)準備 Less: Impairment for current investment 短期投資凈額 Net bal of current investment 應收票據 Notes receivable 應收股利 Dividend receivable 應收利息 Interest receivable 應收賬款 Account receivable 減：應收賬款壞賬準備 Less: Bad debt provision for Account receivable 應收賬款凈額 Net bal of Account receivable 其他應收款 Other receivable 減：其他應收款壞賬準備 Less: Bad debt provision for Other receivable 其他應收款凈額 Net bal of Other receivable 預付賬款 Prepayment 應收補貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價(jià)準備 Less: Provision for Inventory 存貨凈額 Net bal of Inventory 已完工尚未結算款 Amount due from customer for contract work 待攤費用 Deferred Expense 一年內到期的長(cháng)期債權投資 Long-term debt investment due within one year 一年內到期的應收融資租賃款 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 Total current assets 長(cháng)期投資 Long-term investment 長(cháng)期股權投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長(cháng)期債權投資 Long-term debt investment 長(cháng)期投資合計 Total for long-term investment 減：長(cháng)期股權投資減值準備 Less: Impairment for long-term equity investment 減：長(cháng)期債權投資減值準備 Less: Impairment for long-term debt investment 減：委托貸款減值準備 Less: Provision for entrusted loan receivable 長(cháng)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：累計折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減：固定資產(chǎn)減值準備 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 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)減值準備 Less: Impairment for intangible assets 無(wú)形資產(chǎn)凈額 Net bal of intangible assets 長(cháng)期待攤費用 Long-term deferred expense 融資租賃——未擔保余值 Finance lease – Unguaranteed residual values 融資租賃——應收融資租賃款 Finance lease – Receivables 其他長(cháng)期資產(chǎn) Other non-current assets 無(wú)形及其他長(cháng)期資產(chǎn)合計 Total other assets & intangible assets 遞延稅項 Deferred Tax 遞延稅款借項 Deferred Tax assets 資產(chǎn)總計 Total assets 負債及所有者（或股東）權益 Liability & Equity 流動(dòng)負債 Current liability 短期借款 Short-term loans 應付票據 Notes payable 應付賬款 Accounts payable 已結算尚未完工款 預收賬款 Advance from customers 應付工資 Payroll payable 應付福利費 Welfare payable 應付股利 Dividend payable 應交稅金 Taxes payable 其他應交款 Other fees payable 其他應付款 Other payable 預提費用 Accrued Expense 預計負債 Provision 遞延收益 Deferred Revenue 一年內到期的長(cháng)期負債 Long-term liability due within one year 其他流動(dòng)負債 Other current liability 流動(dòng)負債合計 Total current liability 長(cháng)期負債 Long-term liability 長(cháng)期借款 Long-term loans 應付債券 Bonds payable 長(cháng)期應付款 Long-term payable 專(zhuān)項應付款 Grants & Subsidies received 其他長(cháng)期負債 Other long-term liability 長(cháng)期負債合計 Total long-term liability 遞延稅項 Deferred Tax 遞延稅款貸項 Deferred Tax liabilities 負債合計 Total liability 少數股東權益 Minority interests 所有者權益（或股東權益） 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 未確認投資損失 Unrealised investment losses 未分配利潤 Retained profits after appropriation 其中：本年利潤 Include: Profits for the year 外幣報表折算差額 Translation reserve 所有者（或股東）權益合計 Total Equity 負債及所有者（或股東）權益合計 Total Liability & Equity 三、利潤及利潤分。
3.會(huì )計英語(yǔ)單詞
acceptance 承兌 account 賬戶(hù) accountant 會(huì )計員 accounting 會(huì )計 accounting system 會(huì )計制度 accounts payable 應付賬款 accounts receivable 應收賬款 accumulated profits 累積利益 adjusting entry 調整記錄 adjustment 調整 administration expense 管理費用 advances 預付 advertising expense 廣告費 agency 代理 agent 代理人 agreement 契約 allotments 分配數 allowance 津貼 amalgamation 合并 amortization 攤銷(xiāo) amortized cost 應攤成本 annuities 年金 applied cost 已分配成本 applied expense 已分配費用 applied manufacturing expense 己分配制造費用 apportioned charge 攤派費用 appreciation 漲價(jià) article of association 公司章程 assessment 課稅 assets 資產(chǎn) attorney fee 律師費 audit 審計 auditor 審計員 average 平均數 average cost 平均成本 bad debt 壞賬 balance 余額 balance sheet 資產(chǎn)負債表 bank account 銀行賬戶(hù) bank balance 銀行結存 bank charge 銀行手續費 bank deposit 銀行存款 bank discount 銀行貼現 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 bill of exchange 匯票 bill of lading 提單 bills discounted 貼現票據 bills payable 應付票據 bills receivable 應收票據 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(hù) broker 經(jīng)紀人 brought down 接前 brought forward 接上頁(yè) budget 預算 by-product 副產(chǎn)品 by-product sales 副產(chǎn)品銷(xiāo)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 現金 cash account 現金賬戶(hù) cash in bank 存銀行現金 cash on delivery 交貨收款 cash on hand 庫存現金 cash payment 現金支付 cash purchase 現購 cash sale 現沽 cashier 出納員 cashiers check 本票 certificate of deposit 存款單折 certificate of indebtedness 借據 certified check 保付支票 certified public accountant 會(huì )計師 charges 費用 charge for remittances 匯水手續費 charter 營(yíng)業(yè)執照 chartered accountant 會(huì )計師 chattles 動(dòng)產(chǎn) check 支票 checkbook stub 支票存根 closed account 己結清賬戶(hù) closing 結算 closing entries 結賬紀錄 closing stock 期末存貨 closing the book 結賬 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 復利 consignee 承銷(xiāo)人 consignment 寄銷(xiāo) consignor 寄銷(xiāo)人 consolidated balance sheet 合并資產(chǎn)負債表 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 統制賬戶(hù) copyright 版權 corporation 公司 cost 成本 cost accounting 成本會(huì )計 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(xiāo)貨成本 cost price 成本價(jià)格 credit 貸方 credit note 收款通知單 creditor 債權人 crossed check 橫線(xiàn)支票 current account 往來(lái)活期賬戶(hù) current asset 流動(dòng)資產(chǎn) current liability 流動(dòng)負債 current profit and loss 本期損益 debit 借方 debt 債務(wù) debtor 債務(wù)人 deed 契據 deferred assets 遞延資產(chǎn) deferred liabilities 遞延負債 delivery 交貨 delivery expense 送貨費 delivery order 出貨單 demand draft 即期匯票 demand note 即期票據 demurrage charge 延期費 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(xiāo)貨折扣 dishonoured check 退票 dissolution 解散 dividend 股利 dividend payable 應付股利 documentary bill 押匯匯票 documents 單據 double entry bookkeeping 復式簿記 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 enterprise 企業(yè) equipment 設備 estate 財產(chǎn) estimated cost 估計成本 estimates 概算 exchange 兌換 exchange loss 兌換損失 expenditure 經(jīng)費 expense 費用 extension 延期 face value 票面價(jià)值 factor 代理商 fair value 公平價(jià)值 financial statement 財務(wù)報表 financial year 財政年度 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 固定費用 foreman 工頭 franchise 專(zhuān)營(yíng)權 freight 運費 funds 資金 furniture and fixture 家俬及器具 gain 利益 general expense 總務(wù)費用 general ledger 總分類(lèi)賬 goods 貨物 goods in transit 在運貨物 。
4.求會(huì )計英語(yǔ)的專(zhuān)業(yè)詞匯
會(huì )計英語(yǔ)其實(shí)不是很難學(xué)，只要專(zhuān)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，下面這些必備的國際會(huì )計常用英語(yǔ)術(shù)語(yǔ)（詞匯），應該對像你這樣學(xué)習會(huì )計英語(yǔ)的人有幫助。Account 帳戶(hù) Accounting system 會(huì )計系統 American Accounting Association 美國會(huì )計協(xié)會(huì ) American Institute of CPAs 美國注冊會(huì )計師協(xié)會(huì ) Audit 審計 Balance sheet 資產(chǎn)負債表 Bookkeepking 簿記 Cash flow prospects 現金流量預測 Certificate in Internal Auditing 內部審計證書(shū) Certificate in Management Accounting 管理會(huì )計證書(shū) Certificate Public Accountant注冊會(huì )計師 Cost accounting 成本會(huì )計 External users 外部使用者 Financial accounting 財務(wù)會(huì )計 Financial Accounting Standards Board 財務(wù)會(huì )計準則委員會(huì ) Financial forecast 財務(wù)預測 Generally accepted accounting principles 公認會(huì )計原則 General-purpose information 通用目的信息 Government Accounting Office 政府會(huì )計辦公室 Income statement 損益表 Institute of Internal Auditors 內部審計師協(xié)會(huì ) Institute of Management Accountants 管理會(huì )計師協(xié)會(huì ) Integrity 整合性 Internal auditing 內部審計 Internal control structure 內部控制結構 Internal Revenue Service 國內收入署 Internal users 內部使用者 Management accounting 管理會(huì )計 Return of investment 投資回報 Return on investment 投資報酬 Securities and Exchange Commission 證券交易委員會(huì ) Statement of cash flow 現金流量表 Statement of financial position 財務(wù)狀況表 Tax accounting 稅務(wù)會(huì )計 Accounting equation 會(huì )計等式 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 債權人 Deflation 通貨緊縮 Disclosure 批露 Expenses 費用 Financial statement 財務(wù)報表 Financial activities 籌資活動(dòng) Going-concern assumption 持續經(jīng)營(yíng)假設 Inflation 通貨膨漲 Investing activities 投資活動(dòng) Liabilities 負債 Negative cash flow 負現金流量 Operating activities 經(jīng)營(yíng)活動(dòng) Owner's equity 所有者權益 Partnership 合伙企業(yè) Positive cash flow 正現金流量 Retained earning 留存利潤 Revenue 收入 Sole proprietorship 獨資企業(yè) Solvency 清償能力 Stable-dollar assumption 穩定貨幣假設 Stockholders 股東 Stockholders' equity 股東權益 Window dressing 門(mén)面粉飾 對了，如果樓主想要全面提高會(huì )計/財務(wù)方面的英語(yǔ)聽(tīng)說(shuō)能力的話(huà)，光背單詞是遠遠不夠的，能夠進(jìn)行日常的英語(yǔ)對話(huà)交流也很重要。
推薦《西雅圖工作英語(yǔ)》給你，里面有大量的財務(wù)/審計方面的英語(yǔ)對話(huà)、單句還有詞匯短語(yǔ)，我們會(huì )計部的同事都反映這套教材很不錯的，英語(yǔ)表達非常地道，對日常工作很有幫助。
5.求會(huì )計專(zhuān)業(yè)詞匯中英對照表
accompanying document 附件 account 賬戶(hù)、科目 account payable 應付賬款 account title / accounting item 會(huì )計科目 accounting document/ accounting voucument 會(huì )計憑證 accounting element 會(huì )計要素 accounting entity 會(huì )計主體 accounting entries 會(huì )計分錄 accounting equation / accounting identity 會(huì )計恒等式 accounting function 會(huì )計職能 accounting postulate 會(huì )計假設 accounting principle 會(huì )計原則 accounting report /accounting statement 會(huì )計報表 accounting standard 會(huì )計準則 accounting time period concept 會(huì )計分期 accounts receivable / receivables 應收賬款 accrual- basis accounting 權責發(fā)生制原則 accumulated depreciation 累計折舊 amortization expense /expense not allocated 待攤費用 annual statement 年報 Arthur Andersen Worldwide 安達信全球 assets 資產(chǎn) balance 余額 balance sheet 資產(chǎn)負債表 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 現金 cash in bank 銀行存款 cash journal 現金日記賬 cash on hand 現金 cash system(basis)of accounting /cash-basis princi 收付實(shí)現制 certified practicing accountant 注冊會(huì )計師 comparability principle 可比性原則 compound journal entry 復合分錄 conservatism （保守） principle/the prudence （穩健） prin 謹慎性原則 consistency principle 一貫性原則 contingent assets 或有資產(chǎn) contingent liabilities 或有負債 cost accounting 成本會(huì )計 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 遞延負債 Deloitte Touche Tohmatsu 德勤 depreciable life 折舊年限 depreciation expense 折舊費用 depreciation rate 折舊率 descriptions 摘要 double entry 復式記賬 double-entry book-keeping 復式簿記 employee benefits payable 應付福利費 ending balance 期末余額 Ernst & Young International 安永國際 estimateld scrap value 估計殘值 exchange gain 匯兌收益 exchange loss 匯兌損失 expenses/charges 費用 factory overhead /manufacturing expense 制造費用 financial accounting 財務(wù)會(huì )計 financial expense 財務(wù)費用 fiscal year/ accounting periods 會(huì )計年度 fixed assets 固定資產(chǎn) floating assets / current assets 流動(dòng)資產(chǎn) floating liabilities / current liability 流動(dòng)負債 general ledger 總分類(lèi)賬 going-concern basis 持續經(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 利潤表 損益表 income tax 所得稅 intangible assets 無(wú)形資產(chǎn) international accounting 國際會(huì )計 KPMG International 畢馬威國際 liabilities 負債 liability dividend / dividend payable 應付股利 long-term investment 長(cháng)期投資 long-term liabilities 長(cháng)期負債 management accounting 管理會(huì )計 management expense 管理費用 matching principle 配比原則 materiality principle 重要性原則 monthly statement 月報 negative goodwill 負商譽(yù) net assets 凈資產(chǎn) net cost 凈成本 net income 凈收益 net income apportionment 利潤分配 net proceeds 凈收入 net profit 凈利潤 non-operating gain 營(yíng)業(yè)外收入 non-operating loss 營(yíng)業(yè)外支出 notes payable 應付票據 notes receivable/ receivables 應收票據 objectivity (reliability) principle 客觀(guān)性原則 obligee/ creditor 債權人 Obligor/ invester 債務(wù)人 operating expense 營(yíng)業(yè)費用 operating revenue 營(yíng)業(yè)收入 owner's equity 所有者權益 period expense 期間費用 perpetual inventory system 永續盤(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 預付款項 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 profit after tax 稅后利潤 profit before tax 稅前利潤 purchase 購貨 purchase return and allowances 購貨退回與折讓 quarterly statement 季報 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(xiāo)貨折讓 sales discount 銷(xiāo)貨折扣 sales invoice 銷(xiāo)貨發(fā)票 sales on account 賒銷(xiāo) sales return 銷(xiāo)售退回 sales revenue 銷(xiāo)售收入 selling cost 銷(xiāo)售成本 selling expense 銷(xiāo)售費用 simple ournal entry 簡(jiǎn)單分錄 source document 原始憑證 stable-monetary concept 貨幣計量 starting-load cost / organization costs 開(kāi)辦費 statement of cash flow/ cash flow statement 現金流量表 stock on hand / inventory 存貨 stub 存根 subsidiary accounts 明細賬戶(hù) subsidiary ledger 明細分類(lèi)賬 surplus reserve 盈余公積 T-account/ transfer T字形賬戶(hù) tangible assets 有形資產(chǎn) taxes payable 應交稅金 the understandability principle 明晰。
6.會(huì )計科目中英文對照表
關(guān)鍵詞匯表
A
Accounting entity 會(huì )計主體
Accounting equation 會(huì )計平衡式
Accounting framework 會(huì )計框架
Accounting period concept 會(huì )計期間概念
Accounts 賬戶(hù)
Accounts payable 應付賬款
Accounts receivable 應收賬款
Accrual basis for accounting 權責發(fā)生制
Accrual concept 應計概念
Accumulated depreciation 累計折舊
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 壞賬準備
Allowance for doubtful accounts 不良壞賬準備
Amortization of bond discount 債券折價(jià)攤銷(xiāo)
7.會(huì )計科目英文匯總好心的人給我來(lái)一份,越精辟越好謝謝
中國會(huì )計科目的中英文對照 一、資產(chǎn)類(lèi) Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 現金 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)準備 Short-term investments falling price reserves 應收款 Account receivable 應收票據 Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應收股利 Dividend receivable 應收利息 Interest receivable 應收賬款 Account receivable 其他應收款 Other notes receivable 壞賬準備 Bad debt reserves 預付賬款 Advance money 應收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 物資采購 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 庫存商品 Finished goods 商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis 受托代銷(xiāo)商品 Commissioned and sell the goods on a commission basis 存貨跌價(jià)準備 Inventory falling price reserves 分期收款發(fā)出商品 Collect money and send out the goods by stages 待攤費用 Deferred and prepaid expenses 長(cháng)期投資 Long-term investment 長(cháng)期股權投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權投資 Other investment on stocks 長(cháng)期債權投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權投資 Other investment on bonds 長(cháng)期投資減值準備 Long-term investments depreciation reserves 股權投資減值準備 Stock rights investment depreciation reserves 債權投資減值準備 Bcreditors rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準備 Depreciation reserves 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機器設備 Machinery equipment 運輸設備 Transportation facilities 工具器具 Instruments and implement 累計折舊 Accumulated depreciation 固定資產(chǎn)減值準備 Fixed assets depreciation reserves 房屋、建筑物減值準備 Building/structure depreciation reserves 機器設備減值準備 Machinery equipment depreciation reserves 工程物資 Project goods and material 專(zhuān)用材料 Special-purpose material 專(zhuān)用設備 Special-purpose equipment 預付大型設備款 Prepayments for equipment 為生產(chǎn)準備的工具及器具 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(zhuān)利權 Patents 非專(zhuān)利技術(shù) Non-Patents 商標權 Trademarks, Trade names 著(zhù)作權 Copyrights 土地使用權 Tenure 商譽(yù) Goodwill 無(wú)形資產(chǎn)減值準備 Intangible Assets depreciation reserves 專(zhuān)利權減值準備 Patent rights depreciation reserves 商標權減值準備 trademark rights depreciation reserves 未確認融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 長(cháng)期待攤費用 Long-term deferred and prepaid expenses 待處理財產(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、負債類(lèi) Liability 短期負債 Current liability 短期借款 Short-term borrowing 應付票據 Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應付賬款 Account payable 預收賬款 Deposit received 代銷(xiāo)商品款 Proxy sale goods revenue 應付工資 Accrued wages 應付福利費 Accrued welfarism 應付股利 Dividends payable 應交稅金 Tax payable 應交增值稅 value added tax payable 進(jìn)項稅額 Withholdings on VAT 已交稅金 Paying tax 轉出未交增值稅 Unpaid VAT changeover 減免稅款 Tax deduction 銷(xiāo)項稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進(jìn)項稅額轉出 Changeover withnoldings on VAT 出口抵減內銷(xiāo)產(chǎn)品應納稅額 Export deduct domestic sales goods tax 轉出多。
8.常用會(huì )計英語(yǔ) 有哪些
補充：Accounting system 會(huì )計系統 American Accounting Association 美國會(huì )計協(xié)會(huì ) American Institute of CPAs 美國注冊會(huì )計師協(xié)會(huì ) Audit 審計 Balance sheet 資產(chǎn)負債表 Bookkeepking 簿記 Cash flow prospects 現金流量預測 Certificate in Internal Auditing 內部審計證書(shū) Certificate in Management Accounting 管理會(huì )計證書(shū) Certificate Public Accountant注冊會(huì )計師 Cost accounting 成本會(huì )計 External users 外部使用者 Financial accounting 財務(wù)會(huì )計 Financial Accounting Standards Board 財務(wù)會(huì )計準則委員會(huì ) Financial forecast 財務(wù)預測 Generally accepted accounting principles 公認會(huì )計原則 General-purpose information 通用目的信息 Government Accounting Office 政府會(huì )計辦公室 Income statement 損益表 Institute of Internal Auditors 內部審計師協(xié)會(huì ) Institute of Management Accountants 管理會(huì )計師協(xié)會(huì ) Integrity 整合性 Internal auditing 內部審計 Internal control structure 內部控制結構 Internal Revenue Service 國內收入署 Internal users 內部使用者 Management accounting 管理會(huì )計 Return of investment 投資回報 Return on investment 投資報酬 Securities and Exchange Commission 證券交易委員會(huì ) Statement of cash flow 現金流量表 Statement of financial position 財務(wù)狀況表 Tax accounting 稅務(wù)會(huì )計 Accounting equation 會(huì )計等式 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 債權人 Deflation 通貨緊縮 Disclosure 批露 Expenses 費用 Financial statement 財務(wù)報表 Financial activities 籌資活動(dòng) Going-concern assumption 持續經(jīng)營(yíng)假設 Inflation 通貨膨漲 Investing activities 投資活動(dòng) Liabilities 負債 Negative cash flow 負現金流量 Operating activities 經(jīng)營(yíng)活動(dòng) Owner's equity 所有者權益 Partnership 合伙企業(yè) Positive cash flow 正現金流量 Retained earning 留存利潤 Revenue 收入 Sole proprietorship 獨資企業(yè) Solvency 清償能力 Stable-dollar assumption 穩定貨幣假設 Stockholders 股東 Stockholders' equity 股東權益 Window dressing 門(mén)面粉飾 Account 帳。
