会计英语专业术语.docx

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1、会计英语专业术语汇集1. Bookkeeping 簿记2. Data-processing 数据处理3. Double-entry 复式记账4. Single-entry 单式记账5. Account 账户6. Journal 日记账7. Ledger 分类账 general ledger 总分类账 subsidiary ledger 明细分类账8. Capital 资本9. Stock(inventory) 存货10. Account receivable 应收账款11. Account payable 应付账款12. Posting 过账13. Assets 资产14. Liabiliti

2、es 负债15. Net worth 净值16. Current liabilities 流动负债17. Long-term liabilities 长期负债18. Stockholders equity =proprietorship 业主（股东）权益19. Fiscal period 会计期间20. Partnership 合伙经营21. Accounting equation /formula 会计等式/方程式22. Debit 借方23. Credit 贷方24. Cash in bank 银行存款25. Bank loan 银行存款26. To foot (footing) 加总27

3、. Trial balance 试算平衡表28. Sales invoice 销售发票29. Negotiable instrument 流通票据30. Cost accounting 成本会计31. Selling price 销售价格32. Allowance 折让33. Discount 折扣34. Gross profit 毛利35. Sales returns 销售退回36. Current assets 流动资产37. Fixed assets 固定资产38. Intangible assets 无形资产39. Balance sheet 资产负债表40. Patent 专利权41

4、. Copyright 版权42. Franchise 专营权，特许权43. Trade discount 商业折扣44. Depreciation 折旧45. Bonds payable 应付债券46. Mortgages payable 应付抵押借款47. Accrual basis(the produced authority system) 权责发生制48. Prepay 预付49. Cash basis(the realized receipt and payment system) 收付实现制50. Bill of loading 提单51. Physical inventory

5、system 实地盘存制52. Perpetual inventory system 永续盘存制53. Allowance for uncollectible accounts 坏账准备54. Uncollectible accounts expense=bad debts 坏账损失55. Accumulated depreciation =allowance for depreciation 累计折旧56. Factory cost 工厂成本57. Overhead 间接费用58. Financial forecast 财务预测59. Retail outlet 零售渠道60. Summar

6、y account 汇总账户61. Close out 结清62. Closing entry 结账分录63. Depletive assets 折耗资产64. Credit note 贷项通知书65. Debit note 借项通知书66. Income statement 收益表67. Net income 净收益68. Capital statement 资本表69. Installment sales 分期付款销售70. Accounting cycle 会计循环71. Source document 原始凭证72. Worksheet 工作底稿73. Post-closing tri

7、al balance 结账后的试算表74. Drawing account 业主往来帐户75. Notes payable 应付票据76. Open account 未清帐户77. Notes receivable 应收票据78. Demand deposits 活期存款79. Petty cash funds 备用金80. Bank drafts 银行汇票81. Cashiers drafts 本票82. Open the bank 开立账户83. Rule off 账户划线84. Outstanding checks 未兑现支票85. Deposit in trant 在途存款86. No

8、nsufficient fund check 空头支票87. Reconciliation statement 调节表88. Bank statement 银行对账单89. Service charges 银行服务费90. Merchandise inventory 库存商品91. Merchandise inventory turnover 存货周转率92. Net purchases 净购进93. Net sales 净销售94. Working capital 营运资金95. Audit 审计96. Internal control 内部控制97. Internal audit 内部审计

9、98. Job-order cost accounting 分批成本会计99. Process cost accounting 分步成本会计100. Direct cost /prime cost 直接成本/主要成本101. Standard cost 标准成本102. Burden rate 负荷率103. Petty cash(fund) 零（备）用金104. Imprest cash(fund) 定额备用金105. Imprest system 定额备用制106. Physical count 实地盘存107. Retail inventory method 零售价盘存108. Firs

10、t-in, first-out(FIFO) 先进先出法109. Last-in, first-out(LIFO) 后进先出法110. Lower-of-cost-or-market rule(LCM) 成本与市价孰低法111. Moving average 移动加权平均112. Weighted average 加权平均113. Specific identification 具体确认114. FOB(free own bought) destination 目的地交货价115. FOB shipping point 起运点交货价116. Inventory cutoff 库存商品截至日期11

11、7. Gross margin 毛利118. Finished goods 产成品119. Work-in-process 在产品120. Acid-test ratio (quick ratio) 速动比率121. Cash over and short 现金溢缺122. Contingent liability 或有负债123. Discount period 贴现期，折扣限期124. Discount rate 贴现率，折现率125. Discounting a note receivable 应收票据折价126. Liquidity 变现性127. Maturity date 到期日1

12、28. Maturity value 到期值129. Amortization 摊销130. Book value 账面价值131. Capital expenditure 资本支出132. Declining balance depreciation method 余额递减法133. Straight line depreciation method 直线折旧法134. Sum-of-the-years-digits depreciation method 年数总和法135. Units-of-production depreciation method 工作量法136. Fair mark

13、et value 公允市价137. Salvage(residual) value 残值138. Undepreciated cost 折余价值139. Amortization of bonds 债券摊销140. Annuity 年金141. Bond discount 债券折价142. Bond maturity date 债券到期日143. Bond premium 债券溢价144. Callable bonds 可赎回债券145. Consolidated financial statement 合并报表146. Convertible bonds 可调换债券147. Long-ter

14、m investment 长期投资148. Market rate of interest 市场利率149. Present value of an annuity 年金现值150. Registered bonds 记名债券151. Bearer bond 无记名债券152. Secured bonds 担保债券153. Serial bonds 分期偿还债券154. Stated(nominal) rate of interest 设定利率（名义利率）155. Term bonds 定期债券156. Debt financing 负债融资157. Equity financing 权益融资

15、158. Lease obligations 租赁融资159. Deferred income taxes 提延所得税160. Effective interest rate 实际利率161. Leveraging 杠杆作用162. Capital stock 股本163. Cash dividend 现金股利164. Articles of incorporation(charter) 公司章程165. Contribute capital 捐赠资本166. Cumulative-dividend preference 累计优先股利167. Current-dividend preferen

16、ce 现行优先股股利168. Date of declaration 公告日169. Dividends in arrears 积欠股利170. Issued stock 已发行股利171. Legal capital 法定资本172. Limited liability 有限责任173. Outstanding stock 发行在外的股票174. Participating-dividend preference 参加分红优先股股利175. Preemptive right 优先股176. Property dividend 财产股利177. Statement of retained earnings 留存收益表178. Stock dividend 股票股利179. Treasury stock 库藏股票180. Liquidation 清算181. Market value 市价182. Transportation in 购货运费183. Transportation out 销货运费184. Promissory note 本票，期票185. Marker 出票人186. Bearer 持票人187. Endorse 背书188. Endorser 背书人189. Dishonor （票据的）拒付