会计英语术语
会计Accounting
债务Obligation
债权人Creditor
会计人员Accountant
纳税申报表Tax return
审计Audit
一般公认会计准则Generally accepted accounting principle
注册会计师Certified public accountant财务独立
财务报告Financial reports
投资者investor
编制财务报表To prepare financial statements
实体单位Entity
复式记账法Double-entry accounting system
会计年度Fiscal year
（有限责任）公司Corporation
月/季/年报Monthly/ quarterly/ annual financial statements
成本Cost
收入Revenue
费用Expen
资产Ast
负债liability
权责发生/现金收付制会计Accrual/ cash accounting
偿还借款/债务To pay off money/ obligations
赊购/销Purcha/ sales on account
应计费用Accrued expen
现金流量表Statement of Cash flows
资产负债表Balance sheet
损益表Income statement
匹配To match
折旧depreciation
会计等式Accounting equation
复式记账法Double-entry system
所有者权益Owners’ equity
偿还贷款To pay off loans
增加/ 减少Increa/ decrea
（不）平衡In/ out of balance
余额Balance (beginning/ ending) 资本Capital
广州语言训练学校预付To prepay/ to pay in advance
应收/付账款Accounts Receivable/ Payable
普通/特殊日记账General/ special journal 摘要Description of entry
原始凭证Source documents
会计科目表Chart of accounts
租金Rent
销售/进货日记账Sales/ purchas journal
现金收入/ 支付Cash receipts/ payments 赊销/赊购Sales/ purcha on credit
录入To enter (in)
总/明细分类账General/ subsidiary ledger
会计科目表Chart of accounts
过账Posting
偿还To pay off
赊销/购Credit sales/ purcha
设备Equipment
累计折旧Accumulated depreciation
控制账户Controlling account
应收票据Notes Receivable
应付票据Notes Payable
发行普通股Issued common stock
赊购办公用品Purchad office supplies on account
提供服务收到现金Performed rvice for cash
购买/ 销售土地Purchad/ sold land
提供服务，未收到服务款Performed rvice on account
支付费用Paid expens
用现金偿还债务Paid cash on account
收到/支出现金Collected/ paid cash
宣告并支付股利Declared and paid dividends
财政年度Fiscal year
账项调整Adjustment
权责发生制Accrual basis
收付实现制Cash basis
预付项目Prepaid items
预收项目Unearned items
快速有效的美白方法
应计项目Accrued items
递延和应计Deferrals and accruals
备抵账户Contra account
账面净值Net book value
贷方/借方/零余额Credit, debit, zero balance
借方/贷方总额Total debits, credits/ sum of all debits
编制试算平衡表/财务报表To prepare trial balances/ financial statements
编制调整分录To make adjusting entries
调整前/后试算平衡表Unadjusted/ adjusted trial balance
会计期间Accounting period
平衡To balance/ to be in balance
账户名/代码/余额Account title, number, balance
工作底稿Working sheet
负债和所有者权益之和The sum of liabilities and owners’ equity
待摊费用Prepaid expen
流动资产Current ast
流动负债Current liability
股本Capital stock
损益表The profit and loss statement (the P&L)
利得Gain
损失Loss
销售退回及折让Sales return and allowance
折扣discount
销售成本Cost of goods sold
销售总/净额Gross/ net sales
经营费用Operating expens
销售毛利Gross profit on sales
经营收益Income from operations
净收益Net income
存货inventory
运入（出）运费Freight and transportation-in (out)
销售费用Selling expen
一般管理费用General & administrative expen
所得税Income tax 所有者/股东权益表Statement of owners’/ stockholders’ equity
股本Capital stock
留存收益Retained earnings
其他收入Other comprehensive income
普通股Common stock
期前调整Prior period adjustment
股利Dividend
优先股Preferred stock
票面价值Par value
授权核定的股票Authorized shares
市场价Market price
回购Repurcha
减去，扣除Less
（股份）公司Corporation
发行在外的outstanding
现金流入/流出Cash inflow/ outflow
经营活动Operating activities
投资活动Investing activities
筹资活动Financing activities
营运资本Working capital
应收款项Receivables
有价证劵Securities
本金Principal
实体单位Entity
收入Proceeds
发行债券Issuance of bonds
回购Repurcha
权益性证券，股票Equity curities
偿还债务Debt repayment
固定资产Fixed asts
押金Deposit
调节Reconciliation
应计费用Accrued expens
现金净额Net cash
市场价Market price
高流动性的Highly liquid
财务报表附注Disclosure notes to financial statements
财务报告Financial reporting
哈里王子大婚开放求偿权Claim
合并报表Consolidated financial statements
年报Annual report
公司Corporation
子公司Subsidiary company
计价Valuation
摊销amortization
会计循环Accounting cycle
财务报表Financial statements
建立账户To open the accounts
账户余额Account balance
结账后/试算平衡post-closing trial balance
结账To clo the accounts
汇总Summary/ to summarize
调整分录Adjusting entries
算总和To total
登录日记账Journalizing
现金及等价物Cash and cash equivalents
流动性的(highly) liquid
存入To deposit
零用现金Petty cash
备用金票据Petty cash ticket
开立备用金To open the petty cash fund
托福听力mp3下载补充备用金To replenish the petty cash fund
电子资金转账Electronic funds transfer
银行存款Bank deposit/ account
银行对账单Bank statement
银行存款调节表Bank reconciliatio
支票Check
存款单Deposit ticket
现金收支Cash receipts and payments
流动资产Liquid/ current asts
当事人Party / parties
印签卡Signature card
库存现金Cash on hand
短期投资Short-term investment
持有存货Inventory on hand
在产品Work in process
原材料Raw material
产成品
存货盘存制度Inventory accounting system
永续盘存制Perpetual inventory accounting system 定期盘存制Periodic Inventory accounting system
销售成本Cost of goods sold
进货Purcha
数量Quantity
单位成本Unit cost
总成本Total cost
先进先出法FIFO
先进后出法LIFO
平均成本法Average-cost
存货计价Inventory costing
销售收入Sales revenue
赊销Sales on credit
应收账款Accounts receivable
个别计价法Specific-unit-cost method
应收账款Accounts receivable
h g wells
坏账bad debt
国庆节国旗下讲话配比Matching
坏账准备Allowance for doubtful accounts
坏账费用Bad debt expen
冲销To write off
应收账款账龄表Aging schedule of receivables
赊销Credit sale/Sales on credit
资产类备抵账户Contra ast account
坏账收回Bad debt recovery
估计To estimate
不能收回的Uncollectible
应收账款明细账Accounts receivable subsidiary ledger
坏账Bad debt
备抵法Allowance method
（非）货币资产(Non)monetary ast
有/无形资产Tangible/ intangible ast
取得成本Acquisition cost
原值Cost
残值Residual value
可折旧价值Depreciable cost
预期使用年限Expected uful life
记叙文写作技巧
直线折旧法Straight line method
余额递减折旧法Balance declining method 分配To allocate
账面价值Book value
折余价值Undepreciated cost
折旧费Depreciation expen
累计折旧Accumulated depreciation 长期资产Long-lived ast
manage是什么意思固定资产Fixed/ plant asst 变现Be converted into cash
可折旧价值Depreciable cost
折余价值Undepreciated cost
折旧费Depreciation expen
累计折旧Accumulated expen
义务Obligation
债权人Credito
无息流动负债Non-interest-bearing liability
长期负债Long-term liability
到期To fall due
面值Face value/ par value/ denomination 本金Principal
利息Interest
货币的Monetary
调整分录Adjusting entry
应付股利Dividends payable
应付销售税Sales and exci tax payable 长期负债的当期分摊额Current portions of long-term debt
应计负债Accrued liability
递延收入Deferred revenue
应付所得税Income tax payable
预收客户款Unearned revenue/ customer advance
应付债券Bonds payable
残值Residual/ salvage value
票面价值Par value
module
有/无面值股票Par value/ no-par stock
附缴资本Additional paid-in capital
发行在外的股份Outstanding shares
每股收益Earnings per share
拖欠(be) in arrears
每股账面价值Book value per share
