会计常用词汇(一).doc

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1、会计常用词汇(一) 篇一：常用会计英语词汇 常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)acc

2、ounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition acc

3、ounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司

4、章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours

5、可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionmen

6、t 分摊基础 B (52)batch 批量 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利 B (63)book-keeping 薄记 B (64)Boston class

7、ification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business c

8、enter 经营中心 B (76)business entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品 C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets pricing model 资本资产计价模式 C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capit

9、al expenditure 资本支出 C (87)capital expenditure authorization 资本支出核准 C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划 C (91)capital gain 资本收益 C (92)capital investment appraisal 资本投资评估 C (93)capital maintenance 资本保全 C (94)capital

10、resource planning 资本资源计划 C (95)capital surplus 资本盈余 C (96)capital turnover 资本周转率 C (97)card 记录卡 C (98)cash 现金 C (99)cash account 现金账户 C (100)cash book 现金账薄 C (101)cash cow 金牛产品 C (102)cash flow 现金流量 C (103)cash flow budget 现金流量预算 C (104)cash flow statement 现金流量表 C (105)cash ledger 现金分类账 C (106)cash

11、limit 现金限额 C (107)CCA 现时成本会计 C (108)center 中心 C (109)changeover time 变更时间 C (110)chartered entity 特许经济个体 C (111)cheque 支票 C (112)cheque register 支票登记薄 C (113)classification 分类 C (114)clock card 工时卡 C (115)code 代码 C (116)commitment accounting 承诺确认会计 C (117)common cost 共同成本 C (118)company limited by g

12、uarantee 有限担保责任公司 C (119)company limited by shares 股份 C (120)competitive position 竞争能力状况 C (121)concept 概念 C (122)conglomerate 跨行业企业 C (123)consistency concept 一致性概念 C (124)consolidated accounts 合并报表 C (125)consolidation accounting 合并会计 C (126)consortium 财团 C (127)contingency plan 应急计划 C (128)contin

13、gent liabilities 或有负债 C (129)continuous operation 连续生产 C (130)contra 抵消 C (131)contract cost 合同成本 C (132)contract costing 合同成本计算 C (133)contribution centre 贡献中心 C (134)contribution chart 贡献图 C (135)control 控制C (136)control account 控制账户 C (137)control limits 控制限度 C (138)controllability concept 可控制概念

14、C (139)controllable cost 可控制成本 C (140)conversion cost 加工成本 C (141)convertible loan stock 可转换为股票的贷款 C (142)corporate appraisal 公司评估 C (143)corporate planning 公司计划 C (144)corporate social reporting 公司社会报告 C (145)cost 成本 C (146)cost account 成本账户 C (147)cost accounting 成本会计 C (148)cost accounting manual

15、 成本手册 C (149)cost adjustment 成本调整 C (150)cost allocation 成本分配 C (151)cost apportionment 成本分摊 C (152)cost attribution 成本归属 C (153)cost audit 成本审计 C (154)cost benefit analysis 成本效益分析 C (155)cost center 成本中心 C (156)cost driver 成本动因 C (157)cost of capital 资本成本 C (158)cost of goods sold 销货成本 C (159)cost

16、of non-conformance 非相符成本 C (160)cost of sales 销售成本 C (161)cost reduction 成本降低 C (162)cost structure 成本结构 C (163)cost unit 成本单位 C (164)cost-volume-profit analysis(CVP) 本量利分析 C (165)costing 成本计算 C (166)credit note 贷项通知 C (167)credit report 信贷报告书 C (168)creditor 债权人 C (169)creditor days ratio 应付账款天数率 C

17、 (170)creditors ledger 应付账款分类账 C (171)critical event 关键事项 C (172)critical path 关键路线 C (173)cumulative preference shares 累积优先股 C (174)current asset 流动资产 C (175)current cost accounting 现时成本会计 C (176)current liabilities 流动负债 C (177)current purchasing power accounting 现时购买力会计 C (178)current ratio 流动比率 C

18、 (179)cut-off 截止 C (180)CVP 本量利分析 C (181)cycle time 周转时间D (182)debenture 债券 D (183)debit note 借项通知 D (184)debit capacity 举债能力 D (185)debt ratio 债务比率 D (186)debtor 债务人;应收账款 D (187)debtor days ratio 应收账款天数率 D (188)debtors ledger 应收账款分类账 D (189)debtor age analysis 应收账款账龄分析 D (190)decision driven costs

19、决策连动成本 D (191)decision tree 决策树 D (192)defects 次品 D (193)deferred expenditure 递延支出 D (194)deferred shares 递延股份 D (195)deferred taxation 递延税款 D (196)delivery note 交货单 D (197)departmental accounts 部门报表 D (198)departmental budget 部门预算 D (199)depreciation 折旧 D (200)dispatch note 发运单 D (201)development c

20、ost 开发成本 D (202)differential cost 差别成本 D (203)direct cost 直接成本 D (204)direct debit 直接借项 D (205)direct hours yield 直接小时产出率 D (206)direct labour cost percentage rate 直接人工成本百分比 D (207)direct labour hour rate 直接人工小时率 D (208)directs on indirect work 间接工作事项上的工时 D (209)discount rate 贴现率 D (210)discounted c

21、ash flow 现金流量贴现 D (211)discretionary cost 酌量成本 D (212)distribution cost 摊销成本 D (213)diversions 移用 D (214)diverted hours 移用小时 D (215)diverted hours ratio 移用工时比率 D (216)dividend 股利 D (217)dividend cover 股利产出率 D (218)dividend per share 每股股利 D (219)dog 疲软产品 D (220)double entry accounting 复式会计 D (221)dou

22、ble-entry book-keeping 复式薄记 D (222)doubtful debts 可疑债务 D (223)down time 停工时间 D (224)dynamic programming 动态规划 E (225)earning per share 每股盈利 E (226)earning ratio 市盈率 E (227)economic order quantity(EOQ) 经济订购批量篇二：会计常用英语词汇 会计常英语词汇 序号 中文 and ENGLISH 1，部门的称谓 1 市场部Marketing 销售部 Sales Department （也有其它讲法，如宝洁公

23、司销售部叫客2 户生意发展部CBD） 客户服务 Customer Service ，例如客服员叫CSR，R for 3 representative 4 人事部 Human Resource 5 行政部 Admin. 6 财务部 Finance amp; Accounting 7 产品供应 Product Supply，例如产品调度员叫 P S 2，人员的称谓 8 助理 Assistant 9 秘书 secretary 10 前台接待小姐 Receptionist 11 文员 clerk ，如会计文员为Accounting Clerk 12 主任 supervisor 13 经理 Manage

24、r 14 总经理 GM，General Manager 15 入场费admission 16 运费freight 17 小费tip 18 学费tuition 19 价格，代价charge 3，费用的称谓 20 制造费用 Manufacturing overhead 21 材料费 Materials 22 管理人员工资 Executive Salaries 23 奖金 Wages 24 退职金 Retirement allowance 25 补贴 Bonus 26 外保劳务费 Outsourcing fee 27 福利费 Employee benefits/welfare 28 会议费 Cofe

25、remce 29 加班餐费 Special duties 30 市内交通费 Business traveling 31 通讯费 Correspondence 32 费 Correspondence 33 水电取暖费 Water and Steam 34 税费 Taxes and dues 35 租赁费 Rent 36 管理费 Maintenance Planner38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76

26、77 78 79 80 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 总监Director 总会计师 Finance Controller高级

27、 Senior 如高级经理为 Senior Manager 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees 管理费用 Adminisstrative expenses 职工工资 Staff Salaries 修理费 Repair charge 低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travel

28、ling expense 工会经费 Labour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Busine

29、ss entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110

30、111 112 113 114 115 116 117 118 119 120 121 印花税 Stamp tax 财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble 各项专门借款费用 Special-borrowing cost 帐目名词 一、 资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 现金 Cash 银行存款 Cash in bank 其他货币资金 Other cash a

31、nd cash equivalents 外埠存款 Other city Cash in bank 银行本票 Cashiers cheque 银行汇票 Bank draft 信用卡 Credit card 信用证保证金 L/C Guarantee deposits 存出投资款 Refundable deposits 短期投资 Short-term investments 股票 Short-term investments - stock 债券 Short-term investments - corporate bonds 基金 Short-term investments - corporat

32、e funds 其他 Short-term investments - other 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 其他应收款 Other notes receivable 坏账准备 Bad

33、debt reserves 预付账款 Advance money 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 物资采购 Supplies purchasing 原材料 Raw materials 包装物 Wrappage 低值易耗品 Low-value consumption goods123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149

34、150 151 152 153 154 155 156 157 158 159 160 161 162 自制半成品 Semi-Finished goods 库存商品 Finished goods 商品进销差价 Differences between purchasing and selling price 委托加工物资 Work in process - outsourced 委托代销商品 Trust to and sell the goods on a commission basis 受托代销商品 Commissioned and sell the goods on a commissio

35、n basis 存货跌价准备 Inventory falling price reserves 分期收款发出商品 Collect money and send out the goods by stages 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 长期股权投资 Long-term investment on stocks 股票投资 Investment on stocks 其他股权投资 Other investment on stocks 长期债权投资 Long-term investment on bonds

36、债券投资 Investment on bonds 其他债权投资 Other investment on bonds 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditors rights investment depreciation reserves 委托贷款 Entrust loans 本金 Principal 利息 Interest 减值准备 Depreciation reserves 固定资

37、产 Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 累计折旧 Accumulated depreciation 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation rese

38、rves 工程物资 Project goods and material 专用材料 Special-purpose material 专用设备 Special-purpose equipment 预付大型设备款 Prepayments for equipment 为生产准备的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process 安装工程 Erection works163 在安装设备 Erecting equipment-in-process 164 技术改造工程 Techn

39、ical innovation project 165 大修理工程 General overhaul project 在建工程减值准备 Construction-in-process depreciation 166 reserves 167 固定资产清理 Liquidation of fixed assets 168 无形资产 Intangible assets 169 专利权 Patents 170 非专利技术 Non-Patents 171 商标权 Trademarks, Trade names 172 著作权 Copyrights 173 土地使用权 Tenure 174 商誉 Goo

40、dwill 175 无形资产减值准备 Intangible Assets depreciation reserves 176 专利权减值准备 Patent rights depreciation reserves 177 商标权减值准备 trademark rights depreciation reserves 178 未确认融资费用 Unacknowledged financial charges 179 待处理财产损溢 Wait deal assets loss or income 180 待处理财产损溢 Wait deal assets loss or income 181 待处理流动

41、资产损溢 Wait deal intangible assets loss or income 182 待处理固定资产损溢 Wait deal fixed assets loss or income 183 184 二、负债类 Liability 185 186 短期负债 Current liability 187 短期借款 Short-term borrowing 188 应付票据 Notes payable 189 银行承兑汇票 Bank acceptance 190 商业承兑汇票 Trade acceptance 191 应付账款 Account payable 192 预收账款 Dep

42、osit received 193 代销商品款 Proxy sale goods revenue 194 应付工资 Accrued wages 195 应付福利费 Accrued welfarism 196 应付股利 Dividends payable 197 应交税金 Tax payable 198 应交增值税 value added tax payable 199 进项税额 Withholdings on VAT 200 已交税金 Paying tax 201 转出未交增值税 Unpaid VAT changeover 202 减免税款 Tax deduction 203 销项税额 Sub

43、stituted money on VAT 204 出口退税 Tax reimbursement for export 205 进项税额转出 Changeover withnoldings on VAT篇三：会计常用词汇 会计常用词汇(1) 帐目名词 一、 资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 银行存款 Cash in bank 其他货币资金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 银行本票 Cashiers cheque 银行

44、汇票 Bank draft 信用证保证金 L/C Guarantee deposits 存出投资款 Refundable deposits 短期投资 Short-term investments 股票 Short-term investments - stock 债券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投资跌价准备 Short-term investments falling price

45、reserves 应收款 Account receivable 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 其他应收款 Other notes receivable 坏账准备 Bad debt reserves 预付账款 Advance money 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 物资采购 Supplies purchasing 原材料 Raw materials 包装物 Wrappage 低值易耗品 Low-value