会计常⽤英语单词.
sales revenue 销售收⼊net income 净利润expen 费⽤operating margin 营业⽑利accounting concepts 会计概念investor 投资者creditor 债权⼈
to keep accounting records 记账
financial statements 财务报表sales volume 销售量return on investment 投资报酬
to manage a business 管理⼀个企业financial accounting 财务会计management accounting 管理会计
tax accounting 税务会计
financial resources 财务资源
obligations 债务economic entity 经济实体financial position 财务状况
results of operation 经营成果asts 资产inventory 存货
owners' interest 所有者权益general-purpo accounting information 通⽤会计信息
management 管理，管理层（管理当局）
bank account 银⾏账户merchandi 商品warehou 仓库tax planning 纳税筹划accounting system 会计制度cash register 现⾦出纳机checkbook ⽀票簿profitability 获利能⼒resource allocation 资源配置
cash flows 现⾦流量capital allocation 资本配置
taxable income 应税所得income tax return 所得税申报单cost-effective 符合成本效益原则的computer-bad accounting system 计算机会计系统
manual accounting system ⼿⼯会计系统
CPA firm 会计师事务所internal control 内部控制Sarbanes-Oxley Act(SOX) 萨班斯法案
trade association 同业公会
labor unions ⼯会
general public 普通公众public company 公众持股公司；上市公司cash flow prospects 现⾦流量预测
return of investment 投资收回
interim financial statements 中期财务报表
balance sheet 资产负债表income statement 利润表statement of cash flows 现⾦流量表
board of directors 董事会
营销方案模板chief executive officer(CEO) ⾸席执⾏官
Chief financial officer(CFO) 财务总监董文华简介
vice-president 副总裁line supervisor ⽣产线主管human resources ⼈⼒资源timeliness 及时性integrity/fairness 公允generally accepted accounting principles(GAAP) 公认会计原则
financial accounting standard 财务会计准则
relevance 相关性reliability 可靠性
elements of financial statements 会计报表要素
to prepare financial statements 编制财务报表
audit 审计certified public accountant(CPA) 注册会计师management accountant 管理(企业)会计师internal auditor 内部审计师objectivity 客观性
due care 应有的谨慎（关注）confidentiality 保密public accouning 公共会计sole practitioners （职业⼈员）单独开业者
蒸汽消毒controller 会计长financial forecasting/budget 财务预算
cost accounting 成本会计internal auditing 内部审计bookkeeping 簿记interest 利息
notes 报表附注shareholde 股东personal competence 个⼈胜任能⼒judgment 判断
ethical behavior 道德⾏为
chapter 2
to ll merchandi on credit 赊销
to meet payment obligations 履⾏还款义务dividends 股利
corporation 公司
sole proprietorship 独资企业partnership 合伙企业
positive cash flows 现⾦流⼊(正现⾦流) negative cash flows 现⾦流出(负现⾦流) owners' equity 所有者权益
notes receivable 应收票据accounts receivable 应收帐款supplies 耗⽤品存货
notes payable 应付票据accounts payable 应付帐款
salaries payable 应付⼯资
Capital 股本
retained earnings 留存收益
the entity principle 会计主体原则business entity 企业主体collection of a receivable ⼀笔应收帐款收现amounts due from customer 应收客户款
bonds 债券
patent rights 专利权
current value 现值
the cost principle 历史成本原则
net realizable value 可实现净值the going-concern assumption 持续经营假设the objectivity principle 客观性原则
the stable-dollar assumption 币值稳定假设inflation 通货膨胀deflation 通货紧缩current appraid value 现⾏评估价值replacement cost 重置成本
to purcha merchandi on account 赊购商品
to finance expansion 为扩张筹资accrued expens 应计费⽤accounting equation 会计等式
net loss 净亏损怎样戒掉手机
limited liability 有限责任transferability of ownership 所有权可转让liquidity 流动性due date of major liabilities ⼤额负债的到期⽇auditors' report 审计报告
adequate disclosure 充分披露subquent event 期后事项financial statement date 报表⽇annual financial statements 年度财务报表window dressing 粉饰Chapter 3
1 accounting cycle 会计循环
东施效
2 to journalize transactions 在⽇记帐中登记交易
3 post 过帐
4 journal entry ⽇记帐分录
5 ledger account 分类帐帐户
浪矢解忧杂货店6 trial balance 试算平衡表
7 end-of-period adjustment 期末调整
8 adjusted trial balance 调整后试算平衡表
9 closing entry 结帐分录
10 after-closing trial balance 结帐后试算平衡表
11 accountability 报告责任
12 account 帐户
13 ledger 分类帐
14 debit side 借⽅
15 credit side 贷⽅
16 debit 借记
17 credit 贷记
18 balance 余额
19 debit balance 借⽅余额
20 credit balance 贷⽅余额
21 double-entry accounting 复式记帐会计
22 journal ⽇记帐
23 general journal 普通⽇记帐
24 general ledger 总分类帐
25 running balance 即时余额
26 depreciation 折旧
自我介绍60027 the time period principle 会计期间原则
28 fiscal year 财政年度.
29 the realization principle (收⼊)实现原则
30 the matching principle 配⽐原则
31 conrvatism 谨慎
九龙中学
32 accrual basis accounting 权责发⽣制会计
33 cash basis accounting 现⾦制会计Chapter 4
1 adjusting entries 调整分录
2 accrued expen 应计（未付）费⽤
3 unexpired insurance 未到期保险
4 accumulated depreciation 累计折旧
5 contra-ast account 资产抵消帐户
6 prepaid expen 预付费⽤
7 insurance policy 保险单
8 depreciation 折旧
9 depreciable expen 折旧费⽤
10 depreciable asts 应折旧资产
11 book value/carrying value 帐⾯价值
12 straight-line method of depreciation 直线折旧法
13 unearned revenue 未实现收⼊(预收收⼊)
14 deferred revenue 递延收⼊(预收收⼊)
15 materiality 重要性
16 immaterial 不重要的
Chapter 5
1 statement of retained earnings 留存收益表
2 current ast 流动资产
3 current liability 流动负债
4 temporary accounts 临时性账户
5 income summary 损益汇总
6 worksheet ⼯作底稿
