2023年會計專業(yè)英語詞匯大全

會計專業(yè)英語詞匯

Accountingsystem會計系統(tǒng)

AmericanAccountingAssociation美國會計協(xié)會

AmericanInstituteofCPAs美國注冊會計師協(xié)會

Audit審計

Balancesheet資產(chǎn)負債表

Bookkeepking簿記

Cashflowprospects現(xiàn)金流量預(yù)測

CertificateinInternalAuditing內(nèi)部審計證書

CertificateinManagementAccounting管理會計證書

CertificatePublicAccountant注冊會計師

Costaccounting成本會計

Externalusers外部使用者

Financialaccounting財務(wù)會計

FinancialAccountingStandardsBoard財務(wù)會計準則委員會

Financialforecast財務(wù)預(yù)測

Generallyacceptedaccountingprinciples公認會計原則

Gcneral-pui*poseinformation通用目的信息

GovernmentAccountingOffice政府會計辦公室

Incomestatement損益表

InstituteofInternalAuditors內(nèi)部審計師協(xié)會

InstituteofManagementAccountants管理會計師協(xié)會

integrity整合性

Internalauditing內(nèi)部審計

Internalcontrolstructure內(nèi)部控制結(jié)構(gòu)

InternalRevenueService國內(nèi)收入署

Internalusers內(nèi)部使用者

Managementaccounting管理會計

Returnofinvestment投資回報

Returnoninvestment投資報酬

SecuritiesandExchangeCommission證券交易委員會

Statementofcashflow現(xiàn)金流量表

Statementoffinancialposition財務(wù)狀況表

Taxaccounting稅務(wù)會計

Accountingequation會計等式

Articulation勾稽關(guān)系

Assets資產(chǎn)

Businessentity企業(yè)個體

Capitalstock股本

Corporation公司

Costprinciple成本原則

Creditor債權(quán)人

Deflation通貨緊縮

Disclosure批露

Expenses費用

Financialstatement財務(wù)報表

Financialactivities籌資活動

Going-concernassumption持續(xù)經(jīng)營假設(shè)

Inflation通貨膨漲

Investingactivities投資活動

Liabilities負債

Negativecashflow負現(xiàn)金流量

Operatingactivities經(jīng)營活動

Owner'sequity所有者權(quán)益

Partnership合伙企業(yè)

Positivecashflow正現(xiàn)金流量

Retainedearning留存利潤

Revenue收入

Soleproprietorship獨資企業(yè)

Solvency清償能力

Stable-dollarassumption穩(wěn)定貨幣假設(shè)

Stockholders股東

Stockholders'equity股東權(quán)益

WindowdressingI二面粉飾

Account帳

政治風(fēng)險politicalrisk

再開票中心rc-invoicingcenter

現(xiàn)代管理會計專門方法specialmethodsofmodernmanagement

accounting

現(xiàn)代管理會計modernmanagementaccounting

提前與延期支付LeadsandLags

特許權(quán)使用管理費feesandroyalties

跨國資本成本的計算thecostofcapitalforforeigninvestments

跨國運轉(zhuǎn)資本會計multinationalworkingcapitalmanagement

跨國經(jīng)營企業(yè)業(yè)績評價multinationalperformanceevaluation

經(jīng)濟風(fēng)險管理managingeconomicexposure

交易風(fēng)險管理managingtransactionexposure

換算風(fēng)險管理managingtranslationexposure

國際投資決策會計foreignprojectappraisal

國際存貨管理internationalinventorymanagement

股利轉(zhuǎn)移dividendremittances

公司內(nèi)部貸款inter-companyloans

凍結(jié)資金轉(zhuǎn)移repatriatingblockedfunds

凍結(jié)資金保值maintainingthevalueofblockedfunds

調(diào)整后的凈現(xiàn)值adjustednetpresentvalue

配比原則matching

旅游以及飲食服務(wù)企業(yè)會計accountingoftourismandservice

施工企業(yè)會計accountingofconstructionenterprises

民航運輸企業(yè)會計accountingofcivilaviationtransportation

enterprises

企業(yè)會計businessaccounting

商品流通企業(yè)會計accountingofconmercialenterprises

權(quán)責(zé)發(fā)生制原則accrualbasis

農(nóng)業(yè)會計accountingofagriculturalenterprises

實現(xiàn)原則realizationprinciple

歷史成本原則principleofhistoricalcost

外商投資企業(yè)會計accountingofenterpriseswithforeigninvestment

通用報表all-purposefinancialstatements

鐵路運輸企業(yè)會計accountingofrailwaytransportation

enterprises

所有者權(quán)益ownersequity

實質(zhì)量于形式substanceoverform

修正性慣例principleofexceptions

信息系統(tǒng)論informationsystemperspective

相關(guān)性原則relevance

微觀會計micro-accounting

客觀性原則objectivity

可比性原則comparability

謹慎性原則prudence

金融企業(yè)會計accountingoffinancialinstitutions

交通運輸企業(yè)會計accountingofconmunicationand

transportationenterprises

建設(shè)單位會計accountingofconstructionunits

記賬本位幣recordingcurrency

計量屬性measurementattributes

及時性原則timeliness

貨幣計量monetarymeasurement

會計準則accountingstandards

會計主體accountingentity

會計職業(yè)道德accountingprofessionalethics

會計職能functionsofaccounting

會計預(yù)測accountingforecasting

會計要素accountingelements

會計研究accountingresearch

會計學(xué)科體系accountingsciencesystem

會計學(xué)accounting

會計信息accountinginformation

會計任務(wù)targetsofaccountingactivities

會計人員accountingpersonnel

會計確認accountingrecognition

會計目標accountingobjective

會計理論結(jié)構(gòu)theoreticalstructureofaccounting

會計理論accountingtheory

會計控制accountingcontrol

會計決策accountingdecisionmaking

會計監(jiān)督accountingsupervision

會計假設(shè)accountingassumption

會計記錄accountingrecords

會計計量accountingmeasurement

會計機構(gòu)accountingdepartment

會計環(huán)境accountingenvironment

會計核算financialaccounting

會計管理體制systemofaccountingadministration

會計分期accountingperiods

會計對象accountingobject

會計等式accountingequation

會計本質(zhì)natureofaccounting

會計報表accountingstatements

宏觀會計macro-accounting

會計accounting

匯總報表combinationstatements

劃分資本性支出與收益性支出原則distinguishmentbetween

capitalexpenditureandrevenueexpenditure

合并報表consolidatedfinancialstatements

管理活動論managementactivitiesperspective

管理會計managementaccounting

管理工具論managementtoolperspective

股份制企業(yè)會計accountingofstockcompanies

公認會計原則generallyacceptedaccountingprinciple,GAAP

公共會計publicaccounting

工業(yè)會計accountingofindustrialenterprises

個別報表individualstatements

高新技術(shù)企業(yè)會計accountingofhightechnologyenterprises

負債liability

費用expense

反饋價值feedbackvalue

對外經(jīng)濟合作企業(yè)會計accountingofforeigneconomic

cooperationenterprises

對外報表externalstatements

對內(nèi)報表internalstatements

一致性原則consistency

藝術(shù)論artperspective

房地產(chǎn)開發(fā)企業(yè)會計accountingofrealestateenterprises

郵電通信企業(yè)會計accountingofpostandtelecommunication

enterprises

預(yù)測價值forecastvalue

真實與公允trueandfairview

持續(xù)經(jīng)營goingconcern

成本報表coststatement

財務(wù)會計原則financialaccountingprinciples

財務(wù)會計概念框架financialaccountingconceptualframework

財務(wù)會計financialaccounting

政府及非營利組織會計governmentalandnon-profitorganization

accounting

重要性原則materiality

專用報表specialpurposefinancialstatements

資產(chǎn)assets

資金funds

資金運動fundsmovement

財務(wù)報告financialreport

財務(wù)報表要素elementsoffinancialstatements

財務(wù)報表financialstatements

幣值穩(wěn)定假設(shè)constant-dollarassumption

保險企業(yè)會計accountingofinsurancecompanies

收入的確認recognitionofrevenue

公司債券發(fā)行價格corporatebondissuingprice

固定資產(chǎn)折舊depreciationoffixedassets

可轉(zhuǎn)換債券convertiblebonds

加速折舊法accelerateddepreciationmethods

公司債券利率interestrateondebenture

應(yīng)收賬款出借assignmentofaccountsreceivable

無擔(dān)保債券debenturebonds

后進先出法last-in,first-out,LIFO

應(yīng)付票據(jù)貼現(xiàn)discountonnotespayable

先進先出去first-in,first-out縮寫FIFO

在發(fā)建工程constructionsinprocess

固定資產(chǎn)更換與改良improvementsandreplacementsoffixed

assets

實地盤存制periodicinventorysystem

收益總括觀點all-inclusiveconceptofincome

可變現(xiàn)凈值法netrealizablevalue

固定資產(chǎn)擴建additionsoffixedassets

應(yīng)收賬款出售saleorfactoringofaccountsreceivable

或有負債contingentliability

銷貨退回與折讓salesreturnsandallowances

零售價格法retailmethod

現(xiàn)金折扣cashdiscount

公司債券bondspayable

銷售法salemethod

應(yīng)付票據(jù)notespayable

認股權(quán)stockrights

固定資產(chǎn)修理repairsandmaintenanceoffixedassets

有擔(dān)保債券mortgagebonds

銷售費用salIingpxppnsps

應(yīng)付股利dvidendspayab1e

應(yīng)收票據(jù)notesreceivable

無形資產(chǎn)intangibleassets

收款法colectionmethod

所得稅incometax

流動負債currentliabilities

生產(chǎn)法productionmethod

廢棄和生置法retirementandreplacementmethod

盤存法inventorymethod

流動資產(chǎn)currentassets

購貨折扣purchasesdiscounts

商譽goodwill

應(yīng)收賬款accountsreceivable

投資收益investmentincome

營業(yè)利潤operatingincome

股本capitalstock

公司債券償還redemptionofbonds

壞賬baddebts

固定資產(chǎn)重估價revaluationsoffixedassets

銀行存款cashinbank

固定資產(chǎn)fixedassets

利益分配profitdistribution

應(yīng)計費用accruedexpense

商標權(quán)trademarksandtradenames

凈利潤netincome

應(yīng)付利潤profitpayable

收益?zhèn)痠ncomebonds

利息資本化capitalizationofinterests

預(yù)付賬款advancetosupplier

其他應(yīng)收款otherreceivables

現(xiàn)金cash

公司債券發(fā)行corporatebondfloatation

應(yīng)付工資wagespayable

實收資本paid-incapital

盈余公積surplusreserves

股利dividend

應(yīng)交稅金taxespayable

負商譽negativegoodwill

費用的確認recognitionofexpense

短期投資temporaryinvestment

短期借款short-termloans

遞延資產(chǎn)deferredcharges

當(dāng)期經(jīng)營觀點currentoperatingconceptofincome

存貨銷售的影響1effectsofinventoryerrors

折舊方法depreciationmethod

折舊率depreciationrate

支出payment

直線法straight-line

職工福利基金welfarefund

專利權(quán)patents

住房基金housingfund

重置成本法replacementcosting

專有技術(shù)know-how

專營權(quán)franchises

資本公積capitalreserves

資產(chǎn)負債表balancesheet

自然資源naturalresources

存貨inventory

償債基金sinkingfund

長期應(yīng)付款long-termpayables

長期投資long-terminvestments

長期借款long-termloans

長期負債long-termliabilityoflong-termdebt

財務(wù)費用financingexpenses

撥定留存收益appropriatedretainedearnings

標準成本法standardcosting

變動成本法variablecosting

版權(quán)copyrights

匯總原始憑訐cumulativesourcedocument.

匯總記賬憑證核算形式bookkeepingprocedureusingsummary

vouchers

工作底稿workingpaper

復(fù)式記賬憑證multipleaccounttitlesvoucher

復(fù)式記賬法Doubleentrybookkeeping

復(fù)合分錄compoundentry

劃線更正法correctionbydrawingastraightling

匯總原始憑證cumulativesourcedocument.

會計憑證accountingdocument,

會計科目表chartofaccounts

會計科目accounttitle

紅字更正法correctionbyusingredink

會計核算形式bookkeepingprocedures

過賬posting

會計分錄accountingentry

會計循環(huán)accountingcycle

會計賬簿Bookofaccounts

活頁式賬簿loose-leafbook

集合分配賬戶clearingaccounts

計價對比賬戶matchingaccounts

記賬方法bookkeepingmethods

記賬規(guī)則recordingrules

記賬憑證voucher

記賬憑證核算形式Bookkeepingprocedureusingvouchers

記賬憑證匯總表核算形式bookkeepingprocedureusing

categorizedaccountsummary

簡單分錄simpleentry

結(jié)算賬戶settlementaccounts

結(jié)賬closingaccount

結(jié)賬分錄closingentry

借貸記賬法debit-creditbookkeeping

局部清查partialcheck

卡片式賬簿cardbook

跨期攤提賬戶inter-periodallocationaccounts

累計憑證multipie-recorddocument.

聯(lián)合賬簿compoundbook

明細分類賬簿subsidiaryledger

明細分類賬戶subsidiaryaccount

盤存賬存inventoryaccounts

平行登記parallelrecording

全面清查completecheck

日記總賬combinedjournalandledger

日記總賬核算形式bookkeepingprocedureusingsummarized

journal

三式記賬法triple-entrybookkeeping

實賬戶rea_accounts

試算表trialbalance

試算平衡trialbalancing

收付記賬法receipts-paymentbookkeeping

收款憑證receiptvoucher

損益表賬戶incomestatementaccounts

通用記賬憑證generalpurposevoucher

通用日記賬核算形式bookkeepingprocedureusinggeneraljournal

外來原始憑證sourcedocument,nbspfromoutside

現(xiàn)金日記賬cashjournal

虛賬戶nominalaccounts

序時賬簿bookofchronologicalentry

一次憑證single-recorddocument.

銀行存款日記賬depositjournal

永續(xù)盤存制perpetualinventorysystem

原始憑證sourcedocument.

暫記賬戶suspenseaccounts

增減記賬法increase-decreasebookkeeping

債權(quán)結(jié)算賬戶accountsforsettlementofclaim

債權(quán)債務(wù)結(jié)算賬戶accountsforsettlementofclaimanddebt

債務(wù)結(jié)算賬戶accountsforsettlementofdebt

賬戶account

賬戶編號Accountnumb