会计专业英语词汇电子教案.doc

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1、Good is good, but better carries it.精益求精，善益求善。会计专业英语词汇-会计专业英语词汇会计accounting会计职能accountingfunction会计核算financialaccounting会计控制accountingcontrol会计学科accountingscience会计职业accountingprofession非营利组织会计non-profitorganizationaccounting企业会计enterpriseaccounting财务会计financialaccounting成本会计costaccounting管理会计manage

2、mentaccounting税务会计taxaccounting审计audit电算化会计computerizedaccounting会计信息accountinginformation会计目标accountingobjective企业会计准则accountingcriteriaforenterprises存货会计准则inventoryaccounting长期股权投资会计准则accountingstandards,long-termequityinvestment投资性房地产会计准则investmentpropertyaccountingstandards固定资产会计准则fixedassetsacc

3、ountingstandards生物资产会计准则biologicalassetsaccountingstandards无形资产会计准则intangibleassetsaccountingstandards非货币性资产交换会计准则ofnon-monetaryassets,theexchangeofaccountingstandards资产减值会计准则impairmentofassetsaccountingstandards职工薪酬会计准则staffsalariesaccountingstandards企业年金基金会计准则enterpriseannuityfundaccountingstandar

4、ds股份支付会计准则share-basedpaymentaccountingstandard债务重组会计准则debtrestructuringaccountingstandards或有事项会计准则oramatterofaccountingprinciples收入会计准则revenueaccountingstandards建造合同会计准则constructioncontractsaccountingstandards政府补助会计准则accountingforgovernmentgrantsguidelines借款费用会计准则borrowingcostsaccountingstandards所得税

5、会计准则incometaxaccountingstandards外币折算会计准则foreigncurrencytranslationaccountingstandards企业合并会计准则businesscombinationsaccountingstandards租赁会计准则leaseaccountingstandards金融工具确认和计量会计准则recognitionandmeasurementoffinancialinstrumentsaccountingstandards金融资产转移会计准则thetransferoffinancialassetsaccountingrules套期保值会计

6、准则hedgeaccounting原保险合同会计准则oftheoriginalinsurancecontractsaccountingstandard再保险合同会计准则re-insurancecontractsaccountingstandard石油天然气开采会计准则oilandgasaccountingstandards会计政策、会计估计变更和差错更正会计准则accountingpolicieschangesinaccountingestimatesandcorrectionsoferrorsaccountingstandards资产负债表日后事项会计准则thebalancesheetdat

7、eaccountingstandards财务报表列报会计准则accountingstandardsfinancialstatementsreported现金流量表会计准则cashflowaccountingstandards中期财务报告会计准则interimfinancialreportingaccountingstandards合并财务报表会计准则theconsolidatedfinancialstatementsofaccountingstandards每股收益会计准则earningspershareaccountingstandards分部报告会计准则segmentreportingac

8、countingstandards关联方披露会计准则relatedpartydisclosuresaccountingstandards金融工具列报会计准则presentationoffinancialinstrumentsaccountingstandards首次执行企业会计准则presentationoffinancialinstrumentsaccountingstandards会计的基本前提accountingconcepts会计主体accountingentity持续经营goingconcern会计分期accountingperiod会计年度financialyear货币计量mone

9、ymeasurement权责发生制accrualbasis收付实现制cashbasisofaccounting会计信息质量要求qualityofaccountinginformation可靠性reliability相关性relevance可理解性understandability可比性comparability实质重于形式substanceoverform重要性materiality谨慎性prudence及时性timeliness会计确认accountingrecognition会计计量accountingmeasurement会计记录accountingrecord会计报告accountin

10、greport设置账户settingupaccounts复式记帐double-entryaccounting填制与审核会计凭证fillinandaudittheaccountingdocuments借贷记账法debit-creditbookkeeping登记账簿registeringaccountingbooks成本计算costcalculation财产清查与编制财务报告propertyInventoryandpreparationoffinancialreports会计要素elementsofaccounting资产assets流动资产currentassets库存现金cashintreas

11、ury银行存款bankdeposit其他货币资金fundsinothercurrencies交易性金融资产tradingfinancialassets应收票据notesreceivable应收账款accountsreceivables预付账款prepayment应收股利dividendsreceivable应收利息interestreceivable其他应收款otherreceivables坏账准备forbaddebts材料采购materialprocurement在途物资goodsintransit原材料raw材料成本差异materialcostvariance库存商品inventory存货

12、跌价准备declineinvalueofinventories非流动资产non-currentassets可供出售金融资产availableforsalefinancialassets持有至到期投资held-to-maturityinvestments持有至到期投资减值准备impairmentofheld-to-maturityinvestments长期股权投资long-termequityinvestments长期股权投资减值准备impairmentoflong-termequityinvestments投资性房地产investmentinrealestate长期应收款long-termre

13、ceivables固定资产fixedassets固定资产减值准备impairmentoffixedassets累计折旧accumulateddepreciation在建工程constructioninprogress工程物资engineeringmaterials固定资产清理clean-upoffixedassets无形资产intangibles累计摊销accumulatedamortization无形资产减值准备impairmentofintangibleassets长期待摊费用thelong-termdeferredexpenses递延所得税资产deferredtaxassets负债lia

14、bilities流动负债currentliabilities短期借款short-termborrowings交易性金融负债tradingfinancialliabilities应付票据notespayable应付账款payables预收账款receiptsinadvance应付职工薪酬meetthestaffsalaries应交税费-应交增值税（销项税额）taxpayable-payableVAT(outputtax)应交税费-应交增值税（进项税额）taxpayable-payablevalueaddedtax(VAT)应付利息interestpayable应付股利dividendspayab

15、le其他应付款otherpayables非流动负债non-currentliability长期借款long-termborrowings应付债券tocopewithdebt长期应付款long-termpayables未确认融资费用financechargesarenotrecognized预计负债estimatedliabilities递延所得税负债deferredincometaxliabilities所有者权益ownersequity实收资本paid-incapital股本equity本年利润currentyearprofits利润分配profitdistribution资本公积capit

16、alreserve提取法定盈余公积withdrawallegalsurplus提取任意盈余公积withdrawalfreesurplusreserves资本(或股本)溢价capital(orequity)premium其他资本公积othercapitalreserve盈余公积surplusreserves法定盈余公积legalsurplus任意盈余公积freesurplusreserves生产成本productioncost制造费用manufacturingexpenses劳务成本laborCost研发支出-资本化支出expenditures-Capitalexpendituresof研发支出

17、-费用化支出expenditures-thecostofexpenses工程施工construction工程结算projectsettlement收入revenue费用expense利润profit主营业务收入primeoperatingrevenue其他业务收入otheroperatingrevenue营业外收入non-operatingincome主营业务成本operatingcosts营业税金及附加taxandassociatecharge营业外支出non-businessexpenditure其他业务成本otherbusinessexpense财务费用financecharge销售费用

18、sellingexpenses管理费用overhead资产减值损失impairmentlosses所得税费用taxfees投资收益investmentincome会计等式accountingformula会计事项accountingtransaction会计科目accountingsubjects总分类账generalledger总日记账generaljournal日记账journalentries银行承兑汇票bankacceptance商业承兑汇票tradeacceptance外埠存款othercityCashinbank银行本票cashierscheck银行汇票bankdraft信用卡cr

19、editcard信用证保证金l/cguaranteedeposits存出投资款refundabledeposits待处理财产损溢waitdealassetslossorincome未分配利润undistributedprofit试算平衡表workingtrialbalance期末账项调整finalaccountsadjustments会计凭证accountingdocuments原始凭证originalevidences一次凭证single-recorddocument汇总原始凭证summaryoftheoriginaldocuments记账凭证accountvoucher收款凭证receip

20、tvoucher付款凭证paymentvoucher转账凭证transfercertificate科目汇总表categorizedaccountssummary盘存账户inventoryaccount资本账户capitalaccount结算账户settlementaccount调整账户adjustmentaccount集合分配账户setallocationaccount成本计算账户costingaccount跨期摊配账户spreadwithaccountforinter-period汇转账户exchangetransferaccounts财务成果账户financialresultsaccoun

21、t计价对比账户accountsdenominatedincontrast暂记账户suspenseaccounts会计账簿accountingbooks日记账journal总分类账簿generalledger明细分类账簿detailledger备查账簿referencebooks错账更正方法errorcorrectionmethodaccounts划线更正法correctionbydrawingastraightling红字更正法correctionbyusingredink补充登记法correctionbyextrarecording财产清查propertyinventory全部清查allin

22、ventory局部清查partialinventory定期清查periodiccheckingmethod不定期清查non-periodiccheckingmethod永续盘存制perpetualinventorysystem实地盘存制physicalinventorysystem实地盘点法physicalinventorymethod技术推算法technologyreckoning抽查盘点法samplinginventorymethod银行存款余额调节表bankbalancesheetadjustment往来款项对账单betweentheamountofthebill财务报表financia

23、lstatement会计报表accountingstatement会计报表附注accountingstatementfootnote资产负债表statementofassetsandliabilities利润表profitstatement现金流量表cashflowstatement所有者权益变动表ownerofchangesinequity科目汇总表categorizedaccountssummary会计机构负责人accountingagencies会计主管accountingmanager会计档案accountingfiles会计机构、院校及杂志网址中华人民共和国财政部会计司上海市财政财政局普华永道会计师事务所立信会计师事务所德勤会计师事务所华皓会计师事务所厦门大学东北财经大学上海财经大学西南财经大学中国财政经济出版社高等教育出版社上海财经大学出版社立信会计出版社会计研究财务与会计会计之友财会月刊教育学术月刊-