會(huì)計(jì)英語(yǔ)-單詞表 谷豐.doc

專業(yè)詞匯匯總表Chapter 1Non-for-profits organization 非贏利組織Service 服務(wù)Manufacture生產(chǎn)Merchandise 商品Accounting會(huì)計(jì)Management管理層Accounting system記帳系統(tǒng)Financial accounting財(cái)務(wù)會(huì)計(jì)Financial report財(cái)務(wù)報(bào)告Decision-making決策制定Audit 審計(jì)Management accounting管理會(huì)計(jì)Cost accounting成本會(huì)計(jì)Operating cost 生產(chǎn)費(fèi)用，營(yíng)業(yè)成本Budgeting預(yù)算Accumulate累積Accounting process核算過(guò)程Transaction交易,業(yè)務(wù)Events事項(xiàng)Expenses費(fèi)用Income收入Identify確認(rèn)Measure計(jì)量Record記錄Communicate溝通Financial position財(cái)務(wù)狀況Performance經(jīng)營(yíng)Entity實(shí)體Enterprise企業(yè)Balance sheet 資產(chǎn)負(fù)債表Statement of financial position財(cái)務(wù)狀況表Equity權(quán)益Debt債務(wù)Return回報(bào)Creditors債權(quán)人Supplier供應(yīng)商Customer客戶Economic resource經(jīng)濟(jì)資源Financial structure財(cái)務(wù)結(jié)構(gòu)Liquidity流動(dòng)性Solvency償債能力Cash現(xiàn)金Cash equivalents現(xiàn)金等價(jià)物Financial performance 財(cái)務(wù)業(yè)績(jī)Accrual basis權(quán)責(zé)發(fā)生制Assets資產(chǎn)Liabilities負(fù)債Equity權(quán)益Going concern永續(xù)經(jīng)營(yíng)Liquidate清算，清盤(pán)（破產(chǎn)公司）Economic entity經(jīng)濟(jì)實(shí)體Unit of measurement貨幣計(jì)量Accounting period會(huì)計(jì)分期GAAP （general accepted accounting principle）一般公認(rèn)會(huì)計(jì)準(zhǔn)則Profitability獲利能力China Securities Regulatory Commission(CSRC) 中國(guó)證監(jiān)會(huì)Listed company上市公司Disclose披露Understandability可理解性Relevance相關(guān)性Reliability可靠性Comparability可比性Chapter 2Accounting elements會(huì)計(jì)要素Non-current assets非流動(dòng)資產(chǎn)Gain利得Loss損失Recognition確認(rèn)Measurement計(jì)量Historical cost 歷史成本Current cost 現(xiàn)時(shí)成本Replacement cost 重置成本Net realizable value可變現(xiàn)凈值Present value現(xiàn)值Proceeds收入，收益Chapter3Statement of comprehensive income 綜合收益表Statement of changes in equity 所有者權(quán)益變動(dòng)表Cash flow statement現(xiàn)金流量表Notes附注Non-current assets非流動(dòng)資產(chǎn)Current assets流動(dòng)資產(chǎn)Fixed assets固定資產(chǎn)Property， plant and equipment（PPE）不動(dòng)產(chǎn)、廠房和設(shè)備Investment property 投資性房地產(chǎn)Intangible assets無(wú)形資產(chǎn)Financial asset金融資產(chǎn)Investments accounted for using the equity method用權(quán)益法核算的投資Biological assets生物資產(chǎn)Inventories存貨Trade and other receivable應(yīng)收帳款和其他應(yīng)收款Cash and cash equivalent現(xiàn)金和現(xiàn)金等價(jià)物（貨幣資金）Non-current liabilities非流動(dòng)負(fù)債Current liabilities流動(dòng)負(fù)債Comprehensive income綜合收益Consolidated profit and loss accounts合并損益表Cost of sales 銷售成本Distribution cost銷售費(fèi)用Administrative expense管理費(fèi)用Financial costs財(cái)務(wù)費(fèi)用Share of profit of associates聯(lián)營(yíng)企業(yè)利潤(rùn)分?jǐn)侷ncome tax expense所得稅費(fèi)用Discontinued operations停業(yè)Investment in equity instruments對(duì)權(quán)益工具的投資收益Cash flow hedges現(xiàn)金流量套期Gain on property revaluation房地產(chǎn)重估利得Share of other comprehensive income of associates聯(lián)營(yíng)企業(yè)其他綜合收益的分?jǐn)侫ctuarial gains（losses）on defined benefit pension plans 關(guān)于確定給付養(yǎng)老金福利計(jì)劃產(chǎn)生的精算利得或損失Retirement benefit plans 退休福利計(jì)劃Defined contribution plans設(shè)定提存計(jì)劃Defined benefits plans 設(shè)定福利計(jì)劃Actuarial present value of promised retirement benefits已承諾的退休福利精算現(xiàn)值Net assets available for benefits 可用于福利的凈資產(chǎn)Multiple step多步式Reconciliation 調(diào)節(jié)，調(diào)整表Retrospective restatement 追溯調(diào)整Translation of foreign operations境外經(jīng)營(yíng)折算Consolidated statement of cash flow合并現(xiàn)金流量表Cash flow from operating activities經(jīng)營(yíng)活動(dòng)現(xiàn)金流Cash flow from investing activities投資活動(dòng)現(xiàn)金流Cash flow from financial activities籌資活動(dòng)現(xiàn)金流Depreciation折舊Amortization攤銷Stock-based compensation 以股份為基礎(chǔ)的補(bǔ)償Working capital營(yíng)運(yùn)資金Disposition/disposal處置Divestiture of business，net of cash transferred因業(yè)務(wù)剝離（企業(yè)解體）而產(chǎn)生的現(xiàn)金轉(zhuǎn)移凈值Repurchase贖回Common stock普通股Cash dividends現(xiàn)金紅利Stock dividends股票紅利Accounting cycle會(huì)計(jì)循環(huán)Notes附注Accounting policies會(huì)計(jì)政策Refund退款Preference dividends優(yōu)先股股利Legal reserves法定盈余公積Additional paid-in capital資本公積Deficit虧損Common shareholder普通股股東Earning per share每股凈收益Diluted earning per share稀釋后的每股凈收益Parent母公司Chapter4Accounting cycle會(huì)計(jì)循環(huán)Accounting equation會(huì)計(jì)恒等式Double-entry bookkeeping借貸記賬法Debit借方Credit貸方Account 賬戶Journal 日記賬Entry分錄Adjusting enrty 調(diào)整分錄Post過(guò)帳General ledger總分類帳Subsidiary ledger 明細(xì)分類賬Trial balance試算平衡法Account balance帳戶余額Adjusted trial balance調(diào)整后的試算平衡表Close結(jié)賬Closing entry 結(jié)賬分錄Temporary accounts臨時(shí)賬戶Post-closing trial balance結(jié)帳后的試算平衡表Deferred expense待攤費(fèi)用Deferred revenue遞延收入Contra account抵減帳戶Accumulated depreciation累計(jì)折舊Cash book現(xiàn)金日記帳Cash receipt journal 現(xiàn)金收款日記賬Cash disbursement journal 現(xiàn)金付款日記賬Income summary損益匯總（本年利潤(rùn)）Par value面值A(chǔ)llowance for doubtful debt壞帳準(zhǔn)備Accrued asset應(yīng)計(jì)資產(chǎn)Accrued liability應(yīng)計(jì)負(fù)債Fiscal year財(cái)政年度Residual value殘值Chapter5Sales returns and allowance銷售退回與折讓Petty cash備用金B(yǎng)ank overdraft銀行透支Cash on hand庫(kù)存現(xiàn)金Demand deposit活期存款Maturity date到期日Cash book現(xiàn)金日記帳Bank reconciliation銀行存款余額調(diào)節(jié)表Bank statement銀行對(duì)帳單Deposit in transit企業(yè)已收銀行未收Outstanding check企業(yè)已付銀行未付Bank service charge銀行手續(xù)費(fèi)Deposits made directly by bank銀行已收企業(yè)未收Receivable應(yīng)收款Trade receivable應(yīng)收帳款Notes receivable應(yīng)收票據(jù)Dividends receivable應(yīng)收股利Interest receivable應(yīng)收利息Prudence謹(jǐn)慎性O(shè)utstanding 未完成的Outstanding deposit未達(dá)存款A(yù)ging receivable analysis應(yīng)收帳款帳齡分析Past-due過(guò)期的Overdue到期未付的Irrecoverable debt壞帳Materials原材料Net realizable value可變現(xiàn)凈值Fair value公允價(jià)值Cost flow assumption成本流量假設(shè)Commodity商品、日用品Cost of conversion加工成本Import duties進(jìn)口關(guān)稅Handling cost裝卸費(fèi)Transportation cost運(yùn)輸費(fèi)Freight運(yùn)費(fèi)Trade discount商業(yè)折扣Rebate折扣款、回扣Raw material原材料Finished goods完工產(chǎn)品By-product副產(chǎn)品Storage cost倉(cāng)儲(chǔ)成本W(wǎng)arranty cost質(zhì)保成本Specific identification個(gè)別認(rèn)定法FIFO先進(jìn)先出法Weighted average cost method加權(quán)平均法Written down減記Carrying amount帳面金額Spare parts備用件、散件Chapter6Equity security股權(quán)（產(chǎn)權(quán)）證券Debt security債務(wù)證券Financial instruments金融工具Financial assets金融資產(chǎn)Financial liabilities金融負(fù)債Equity instrument權(quán)益性工具Derivative instrument衍生工具Financial assets at fair value through profit or loss以公允價(jià)值計(jì)量且變動(dòng)計(jì)入當(dāng)期損益Held-to-maturity investment持有至到期的投資Loans and receivables貸款和應(yīng)收帳款A(yù)vailable-for-sale financial assets可供出售的金融資產(chǎn)Bonds債券Initial measurement初始計(jì)量Subsequent measurement后續(xù)計(jì)量Consideration對(duì)價(jià)Impairment減值損失Amortised cost攤余成本Effective interest rate method實(shí)際利率法Debt restricting債務(wù)重組Bankrupting破產(chǎn)Investment income投資收益Associates聯(lián)營(yíng)企業(yè)Equity method權(quán)益法Reserve公積準(zhǔn)備Tangible assets有形資產(chǎn)Overhaul大修Revaluation重估Depreciation折舊Straight-line method直減法Double decline balancing method雙信余額抵減法Sum of the year digits method年數(shù)總和法Units of production工作量法Pledge擔(dān)保、保證Intangible assets無(wú)形資產(chǎn)Non-monetary assets非貨幣性資產(chǎn)Patent專利Licenses許可權(quán)Copyrights版權(quán)Franchise特許經(jīng)營(yíng)權(quán)Trademark商標(biāo)Domain name域名Goodwill商譽(yù)Brand品牌Publishing tile 報(bào)刊名Customer list客戶名單Government grant政府補(bǔ)助Investment property投資性房地產(chǎn)Lessee承租人Lesser 出租人Capital appreciation資本升值Owner-occupied property自用物業(yè)Subsequent expenditure后續(xù)支出Business combination公司合并Derecognize終止確認(rèn)Chapter7Trade payable應(yīng)付帳款Notes payable應(yīng)付票據(jù)Current maturing portion of long-term debt一年內(nèi)到期的非流動(dòng)負(fù)債Dividends payable應(yīng)付股利Deferred revenue遞延收入Sales tax銷售稅Payroll 工資（表）Income tax 所得稅Bond債券Debenture bonds信用公司債券Guaranteed bonds保證公司債券Serial bonds 分期還本債券Registered bonds 記名債券Coupon bonds 無(wú)記名債券Term bonds 一次還本債券Mortgage bonds抵押債券Interest bearing帶息Zero-coupon bonds零息債券Callable bonds可提前贖回的債券Convertible bonds可轉(zhuǎn)換的債券Nominal rate 票面利率Value added tax（VAT）增值稅Warrant 認(rèn)股權(quán)Warranty產(chǎn)品質(zhì)保Provision準(zhǔn)備Contingent liabilities或有負(fù)債Contingent assets或有資產(chǎn)Extinguishment清償Face value面值Cash discount現(xiàn)金折扣Executor contract待執(zhí)行的合同Onerous contract虧損的待執(zhí)行合同Discount rate折現(xiàn)率Restructure重組Non-current liabilities非流動(dòng)負(fù)債Bonds payable應(yīng)付債券Long-term borrowing長(zhǎng)期借款Deferred tax liabilities 遞延所得稅負(fù)債Compound instrument混合工具Debt retirement債務(wù)展期Refunding發(fā)新債換舊債Chapter8Proprietorship獨(dú)資企業(yè)Partnership合伙企業(yè)Corporation公司、法人Co-owner共同擁有者Withdraw提取Contra-equity權(quán)益?zhèn)涞仲~戶Separate legal entity獨(dú)立法人實(shí)體Incorporated具有法人資格的Securities law證券法Company law 公司法Listed/quoted company上市公司Privilege優(yōu)先權(quán)Board of directors董事會(huì)Par value面值A(chǔ)dditional paid-in capital股本溢價(jià)Retained earnings留有收益Cash dividends現(xiàn)金股利Stock dividends股票股利Treasury stock庫(kù)存股Outstanding shares流通股Share premium股本溢價(jià)Consideration對(duì)價(jià)Legal capital法定資本（股本）Capital stock股本Ordinary/common shares普通股Rights issue增股Bonus issue紅利股（作為紅利發(fā)行的股票）Chapter9Biological assets生物資產(chǎn)Agricultural produce 農(nóng)產(chǎn)物Harvest收獲Government grant政府補(bǔ)助Chapter10Liquidity流動(dòng)性Solvency償債能力Current ratio流動(dòng)比率Quick ratio/acid ratio速動(dòng)比率Cash ratio現(xiàn)金比率Leverage ratio杠桿比率Ratio analysis比率分析Interest coverage ratio利息保障倍數(shù)Debt ratio資產(chǎn)負(fù)債率Debtor days應(yīng)收帳款周轉(zhuǎn)期Inventory turnover存貨周轉(zhuǎn)期Average time to pay suppliers應(yīng)付帳款周轉(zhuǎn)期Fixed asset turnover固定資產(chǎn)周轉(zhuǎn)率Assets turnover資產(chǎn)周轉(zhuǎn)率Gross margin毛利率Net margin凈利率Return on assets總資產(chǎn)回報(bào)率Earnings per share每股收益Return on capital employed已投入資本回報(bào)率Return on share capital股本回報(bào)率Chapter16Presentation currency 列報(bào)貨幣Functional currency記帳本位幣Foreign currency外幣Foreign operation國(guó)外經(jīng)營(yíng)Closing rate期末匯率Spot rate即期匯率Hyperinflationary economy惡性通貨膨脹Business combination公司合并Consolidated financial statements合并報(bào)表Reporting entity報(bào)告主題Parent母公司Subsidiary子公司Account for核算Acquisition method/purchase method購(gòu)買(mǎi)法Acquirer購(gòu)買(mǎi)者/獲得者Acquiree被購(gòu)買(mǎi)者Goodwill商譽(yù)Controlling interest控制性利益Acquisition date購(gòu)買(mǎi)日/獲得日Consideration對(duì)價(jià)Net assets凈資產(chǎn)Distinction區(qū)別Framework框架LTD有限公司Impairment減值損失Negative goodwill 負(fù)商譽(yù)Aggregate fair value公允價(jià)值總額Review復(fù)查Votes投票數(shù)General meeting股東大會(huì)Entity concept實(shí)體理論P(yáng)roprietary concept業(yè)主理論Non-controlling interest/minority interest非控制性股東權(quán)益Proportional consolidation method比例合并法Sundry assets多項(xiàng)資產(chǎn)合計(jì)Chapter11cost tracing 成本歸集cost allocation成本分配cost assignment 成本分配cost object 成本對(duì)象direct cost 直接成本cost-effective 有成本效益的，劃算的cost-efficient有成本效益的，劃算的cost benefit 成本效益manufacturing overhead 制造費(fèi)用manufacturing cost 制造成本finished goods 完工產(chǎn)品direct material直接材料direct labor直接人工work in process/progress 在產(chǎn)品obsolete stock 廢棄的存貨material purchase account 材料購(gòu)買(mǎi)帳戶material control account 材料控制帳戶issue of raw materials 原材料發(fā)出indirect materials 間接材料indirect labor cost間接人工administration overhead管理費(fèi)用accounting procedures核算程序payroll system工資系統(tǒng)clock card 考勤卡attendance 出勤卡factory overhead 制造費(fèi)用idle time 停機(jī)（故障）時(shí)間master file 主文件payroll summary 工資總額payroll register工資表source document源文件wage 工資gross wage 總工資incentive pay獎(jiǎng)勵(lì)工資（津貼）allowance 津貼research and development cost 研發(fā)成本factory burden間接制造費(fèi)allocation rate分配率apportionment 分?jǐn)俰ndirect overhead 間接費(fèi)用reciprocal method 交互分配法（產(chǎn)品服務(wù)部門(mén)費(fèi)用的分配）prime cost 主要成本conversion cost加工成本unit cost單位成本non-production cost 非制造成本step-down method 順序分配法（產(chǎn)品服務(wù)部門(mén)費(fèi)用的分配）fixed production overheads固定制造費(fèi)用variable production overheads變動(dòng)制造費(fèi)用finance cost 財(cái)務(wù)費(fèi)用distribution cost銷售費(fèi)用relevant cost 相關(guān)成本incremental coast增量成本fixed cost固定成本variable coast變動(dòng)成本semi-variable cost 半變動(dòng)成本stepped-fixed cost階梯式固定成本Chapter12job-costing 分批成本計(jì)算法process costing分步式成本法equivalent units of output約當(dāng)產(chǎn)量FIFO先進(jìn)先出法the weighted average method 加權(quán)平均法cost post 成本庫(kù)cost-allowance base成本分配基礎(chǔ)parallel processing平均分步生產(chǎn)sequential processing 順序分步生產(chǎn)activity-based costing作業(yè)成本法cost driver 成本動(dòng)因Chapter13cost-volume-profit（CVP）analysis 本量利分析contribution margin 邊際貢獻(xiàn)breakeven point盈虧平衡點(diǎn)standard costing 標(biāo)準(zhǔn)成本法variance analysis差異分析favorable variance 有利差異unfavorable variance 不利差異rate variance 費(fèi)率差異price variance 價(jià)格差異volume variance 數(shù)量差異usage variance用量差異overhead variance間接制造成本差異master budget總預(yù)算sales budget銷售預(yù)算production budget生產(chǎn)預(yù)算capital budget資本預(yù)算cash budget現(xiàn)金預(yù)算marketing budget營(yíng)銷預(yù)算project budget項(xiàng)目預(yù)算expenditure budget支出預(yù)算overhead budget間接費(fèi)用預(yù)算balanced scorecard平衡積分卡Chapter17，18Audit 審計(jì)Auditor 審計(jì)員Internal audit內(nèi)部審計(jì)External audit外部審計(jì)Government audit政府審計(jì)Interim audit中期審計(jì)Annual audit年度審計(jì)True and fair view真實(shí)和公正的觀點(diǎn)Reporting framework報(bào)告框架Audit report審計(jì)報(bào)告Engagement letter委托書(shū)、聘書(shū)Risk assessment風(fēng)險(xiǎn)評(píng)估Internal control內(nèi)部控制Analytical review分析性審查Strategy戰(zhàn)略Independence獨(dú)立性Corporate governance公司治理Client顧客Authorization授權(quán)Physical control實(shí)物控制（財(cái)產(chǎn)物資控制）Segregation of duties職責(zé)分工Control risk控制風(fēng)險(xiǎn)Audit working paper審計(jì)工作底稿Audit document審計(jì)文稿Business cycles商業(yè)周期，業(yè)務(wù)循環(huán)Board董事會(huì)Board of directors董事會(huì)Audit committee審計(jì)委員會(huì)External auditors外部審計(jì)師Misstatement錯(cuò)報(bào)Organization for economic cooperation and development經(jīng)濟(jì)合作開(kāi)發(fā)組織Stakeholder 相關(guān)利益者Chairman董事長(zhǎng)Non-executive非執(zhí)行董事（獨(dú)董）Chief executive officer（CEO）首席執(zhí)行官Executive director 執(zhí)行董事Integrity真實(shí)性Appoin