会计专业英语重要词汇(完成)(共5页).doc

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1、精选优质文档-倾情为你奉上会计专业英语重要词汇Key Terms of Accounting in EnglishThese are the basic terms that are frequently used in financial and managerial accounting. You must remember how to spell them and what they mean. In the course of Accounting English, our major goal is to learn those terms that will help us un

2、derstand accounting materials in English.In the bilingual course of Management Accounting, the understanding of those terms is critical for us to master major theories and approaches of management accounting. So get yourself prepared!It is also smart of you to add in any other accounting words to th

3、e list whenever you find one that is new and useful. Financial accountingAsset资产Liability负债Accounting equation会计等式Owners equity所有者权益Current asset流动资产Current liability流动负债Cash现金Accounts payable应付账款Trading securities交易性金融资产Notes payable应付票据Short-term investments短期投资Salaries/wages payable应付职工薪酬Accounts

4、 receivable应付账款Interest payable应付利息Allowance for bad debts坏账准备Taxes payable应缴税费Notes receivable应收票据Unearned revenue预收账款Inventory存货Dividend payable应付股利Supplies办公费用Short-term loans短期借款Prepaid expenses / prepayment待摊费用Current portion of long-term liabilities长期负债中的流动部分Fixed asset / plant asset固定资产Long-t

5、erm liability长期负债Equipment and machinery机器设备Bonds payable应付债券Building and land土地和房屋Long-term loan长期借款Accumulated depreciation累计折旧Capital/capital stock实收资本Intangible asset无形资产Common stock普通股Goodwill商誉Preferred stock优先股Retained earnings留存收益Accounting cycle会计周期Source document会计凭证Journal entry会计分录accoun

6、t账户Permanent account永久账户Temporary account临时性帐户General ledger总分类账Subsidiary ledger明细分类账Account balance帐户余额journalize日记账post过账adjust核算close结账The trial balance试算（平衡）表Financial statement财务报表Balance sheet资产负债表Income statement利润表Cash flow statement现金流量表Double-entry system复式记帐法Income Summary 本年利润debit 借方cr

7、edit赊购（制度）Contra account抵销科目Adjunct account附加账户GAAP 一般公认会计原则Business entity企业单位Periodicity周期Monetary unit货币单位Accrual basis权责发生制Going concern持续经营Materiality实质性Objectivity客观性Substance over form实质重于形式Reliability可靠性Timeliness时间性Relevance 相关性Comparability 可比性Conservatism 稳健性Matching principle相配原则Understa

8、ndability理解性Historical cost历史成本Book / carrying value账面价值Present value现值Fair value公允价值Net realizable value可变现净值Replacement value重置价值Revenue主营业务成本Cost of goods sold主营业务成本Cash discount / trade discount现金折扣/商业折扣Cost of goods produced / purchased生产成本/购货成本Returns and allowances退货和折让Cost of goods available

9、 for sale可供销售的商品成本Direct material直接材料Direct labor直接人工Manufacturing overhead制造费用Production cost生产成本Beginning inventory期初存货Ending inventory期末存货Incidental cost附加成本Freight cost运费Administrative expenses管理费用Selling expense销售费用Period expense期间费用Gross profit总利润Net income/ net loss净收入/净损失Gains and losses利益及损

10、失Straight-line depreciation直线法折旧Accelerated depreciation加速折旧Units-of-production method工作量法Double-declining-balance method双倍余额递减法Residual / salvage value剩余价值Useful life使用年限Amortization摊销Depletion损耗Direct write-off method直接冲销法Allowance method备抵法Bank reconciliation银行对账单Internal control内部控制Deposits in t

11、ransit在途存款Revenue expenditures收益性支出Outstanding checks未兑现支票Capital expenditures资本性支出Cash equivalence 现金等价物Premium / discount on bonds payable贴现率Cash over and short现金盈亏Par value票面价值Lower of cost or market成本与市价孰低Credit terms信用条件Perpetual inventory system永续盘存制Periodic inventory system定期盘存法FOB shipping p

12、oint寄发地交货FOB destination目的地交货Management accountingWork in process inventory 在产品Variable costing变动成本Finished goods inventory产成品Cost behavior成本性态Prime costs主要成本Relevant range相关范围Conversion costs加工成本Fixed cost固定成本Incremental analysis差量分析Variable cost变动成本Incremental cost差量成本CVP analysis（Cost-volume-proi

13、t）成本量分析Relevant cost相关成本Contribution margin贡献边际Sunk cost沉没成本Break-even point保本点Opportunity cost机会成本Economics of scale规模效应Out-of-pocket cost 付现成本Margin of safety安全边际Joint cost联合成本Operating income营业利润Joint products联产品Split-off point分离点Responsibility accounting权责发生制Responsibility centre责任中心Responsibili

14、ty margin责任毛益Performance margin履约保证金Traceable fixed cost可追溯固定成本Controllable fixed cost可控制固定成本Common fixed cost共同固定成本Committed fixed cost给定的固定成本Master budget总预算Standard cost system标准成本制Materials price variance材料价格差异Materials quantity variance材料数量差异Labor rate variance人工工资率差异Labor efficiency variance人工效率差异Overhead volume variance间接费用Overhead spending variance间接费用(制造费用)开支差异专心-专注-专业