1、常用会计英语account 账户 chart of account 会计科目表 credit 借方debit 贷方 journal 日记帐ledger 分类帐 posting 过帐trial balance 试算平衡表accrual-basis accounting 权责发生制会计accrued expense 应计费用accrued revenue 应计收入 accumulated depreciation 累计折旧adjusted trial balance 调整后试算余额adjusting entry 调整分录book bvalue of a plant asset 固定资产账面净值ca
2、sh-basis accounting 现金收付制会计contra account 备抵调整账户depreciation 折旧matching principle 配比原则plant asset 固定资产prepaid expense 待摊费用revenue principle 收入原则time-period concept 时间期间概念unearned revenue 未实现收入Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Au
3、dit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financ
4、ial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控
5、制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Asse
6、ts 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activitie
7、s 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰accountant 会计师bookkeeping 簿记bookkeeper 簿记师double-entry bookkeeping 复式簿记single
8、-entry bookkeeping 单式簿记account book 帐簿,会计簿册cashbook 现金出纳簿journal 日记簿statement of accounts 帐目表,帐单balance (sheet) 资产平稳表financial year, trading year 财政年度income and expenditure, receipts and expenditure, output and input 支出和收入assets 资产liabilities 债务,负债debit 借方turnover, volume of business 营业额,销售额cash on
9、hand 留存现金,库存现金cash balance 现金余额,现款结存credit balance 贷方余额debit balance 借方余额,借方差额deficit 亏空balance of trade 贸易差额,国际贸易平衡balance of payments (国际)收支,国际收支差额表Account 帐户Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking
10、 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant 注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally
11、accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue
12、 Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Bu
13、siness entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating ac
14、tivities 经营活动 Owners equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders equity 股东权益 固定资产折旧 abschreibung auf das Anlagevermoegen试算平衡表 Probebilanz借贷平衡 soll-haben-Aus
15、gleich登帐 Verbuchung复式计帐法 doppelbuchhaltung现金支出 kassenausgang现金收入 kasseneingang直接成本 Einzelkosten直接材料 Einzelmaterial直接人工 fertigungsloehne制造费用 Fertigungskosten一贯原则 consistency人名帐户 personal account工作底稿 working paper已承兑汇票 accepted draft/bill已发行股本 issued capital己催缴股本 called-up capital己缴股本 paid-up capital已
16、赎回票据 retired bill欠付催缴股款 calls in arrear毛存现金 cash in hand毛利 gross profit毛利率 gross profit ratio/margin毛损 gross loss日记簿 journal月结单 monthly statement少量余额 minority balance分配 allocation分类帐 ledger公证文件 noting分摊 apportionment加成 mark-up永久业权 freehold主要成本 prime cost未催缴股本 uncalled capital申请及分配 application and al
17、lotment目标条款 object clause平价发行 issued at par出让人帐 vendor account自平 self-balancing自平分类帐 self-balancing ledger自动转帐 autopay成本会计 cost accounting共同 joint存货记录簿 stock records存货周转率 stock turnover rate存货帐 stock account年终盘点存货 year-end stock taking企业个体 business entity合伙企业 partnership在运品 goods in transit在制品 work-
18、in-progress呆帐 bad debts呆帐准备 provision for bad debts没收 forfeiture利息帐法 interest account method重置 replacement决算表 final accounts折扣栏 discount column折旧 depreciation折旧帐法 depreciation account method折旧准备帐法 depreciation provision account method折价 discount非人名帐户 impersonal account抽取 extract固定资产 fixed assets长期负债
19、 long-term liabilities法人 legal person股本 share capital拒付票据 dishonoured bill股份 share或有负债 contingent liability所有权 ownership承兑 acceptance承兑人 acceptor法定股本 authorised capital股东主权 shareholdersequity股东资金 shareholdersfund受票人 drawee直线折旧法 straight-line depreciation method直接工资 direct wages直接原料 direct material直接
20、费用 direct expenses股票 share certificate承销人 consignee承销清单 account sales抵销 set-offs抵销性错误 compensating error定额制度 imprest system科目 account负债 liabilities信讬人 trustee按比例分配 pro rata背书 endorsement持票人 holder盈余 surplus盈余分拨帐 appropriation account重点钜数 materiality重估折旧法 revaluation depreciation method借方 debit借项通知单
21、debit note借项通知单(银行用) debit advice库存现金 cash in hand配比 match个别 several纯利 net profit纯利率 net profit ratio记帐时借贷方互调 complete reversal of entries特别原始簿 special book of original entry原始分录错误 error of original entry原始分录簿 book of original entry原则性错误 error of principle流动资产 current assets流动负债 current liabilities流
22、动比率 current ratio流动抵押品 floating charge租购 hire purchase租购公司 hirer个体 entity差额承上 balance brought down差额承前 balance brought forward差额转下 balance carried down帐户 account透支 overdraft透支额度 facility extent名调乱错误 error of commission现金日记簿 cash book现金收支帐 receipts and payments account现金折扣 cash discount虚帐户 nominal ac
23、count净损失 net loss累积基金 accumulated fund停止经营 quit concern动用资金 capital employed专利税 royalty专利权 patent货物寄销帐 goods sent on consignment account票面值 par value接纳 accept净流动资产 net current assets速动比率 liquidity ratio寄销 consignment寄销人 consignor寄销帐 consignment account票据拒付手续费 noting charges票据贴现 discounting bill of e
24、xchange组织大纲 memorandum of association组织章程 articles of association商誉 goodwill贷方 credit贷项通知单 credit note贷项通知单(银行用) credit advice提用 drawings提款帐 drawings account费用 expenses期未存货 closing stock期初存货 opening stock单式簿记 single-entry bookkeeping备忘 memorandum补助分类帐 subsidiary account报表 statement贴现 discount发票 invo
25、ice发票人 drawer间接工资 indirect wages贴现手续费 discounting charge普通股 ordinary shares普通日记簿 general journal普通原始簿 general book of original entry间接原料 indirect material间接费用 indirect expenses, overhead间接制造成本 factory overhead开帐分录 opening entries结帐分录 closing entries短期合营 joint venture短期合营帐 joint venture account短期合营备忘
26、帐 memorandum joint venture account结算票据 honour the bill of exchange超额利润 super profit资本 capital资本主 proprietor资本支出 capital expenditure资本报酬率 return on capital employed零用现金凭单 petty cash voucher零用现金簿 petty cash book债权人 creditor债券 debenture预计利息帐法 interest suspense account method预付费用 prepaid expenses预取收益 re
27、ceipt in advance会计等式 accounting equation损益帐 profit and loss account损益计算 income determination过帐 posting资产 assets资产负债表 balance sheet资产收回价值 goods repossessed value试算表 trial balance经常性项目 recurrent item溢价 premium溢价发行 issued at premium催缴股款 call银行往来调节表 bank reconciliation statement复式簿记 double-entry bookkee
28、ping说明 account for实帐户 real account对销 contra制成品 finished goods汇票 bill of exchange, draft实际成本 actual cost截线 enter short认讲意图 offer暂记帐户 suspense account销货成本 cost of goods sold销货折扣 discounts allowed销货退回簿 returns inwards book销货净额 net sales销货发票 sales invoice销货簿 sales journal调整 adjustment制造成本会计 manufacturin
29、g account数量表达及稳定货币量度 quantifiability and stable monetary measure随要随付 payable on demand余绌 surplus and deficit遗漏错误 error of omission余额承上 balance brought down余额承前 balance brought forward余额递减折旧法 reducing balance depreciation method余额转下 balance carried down历史成本 historical cost担保还款佣金 del credere commissio
30、n总分类帐 general ledger应付帐款分类帐 creditors ledger, purchases ledger应付帐款分类帐统制帐户 creditors ledger control account, purchases ledger control account应收帐款分类帐 debtors ledger, sales ledger应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account应计收益 accrued income亏绌 deficit购货折扣 discounts received
31、购货退出簿 returns outwards book购货帐 purchases account购货净额 net purchases购货簿 purchases journal营业折扣 trade discount购销帐 trading account购销损益帐 trading and profit and loss account优先股 preference shares应付帐款赊帐期限 credit period received form trade creditors应付票据 bill payable应收帐款赊帐期限 credit period allowed to trade debtors应收票据 bill receivable应计基础 accrued basis购买权 option偿债基金 sinking fund营运资金比率 working capital ratio转让 transfer旧换新 trade-in稳健保守 conservatism, prudence簿记 bookkeeping继续经营 going concern变产帐 realisation account赎回资本准备金 capital redemption reserve fund
