1、会计英语词汇Chapter1Accounting 会计，会计学 Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performanc
2、e 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统 ，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Government
3、al agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会
4、计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织S
5、ocial accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的S
6、eparate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会
7、计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益
8、表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owners equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项In
9、ventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accoun
10、ts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholders equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益C
11、hapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资ta
12、xes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid ren
13、t预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Wo
14、rk sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日
15、记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insuran
16、ce 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Di
17、spose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。，结出。总金额Initial balance期初余额Capital statement资本表Chapter8Adding device加法装置A tape record记录带Inequality不平等，不相同Manipulate使用，处理，窜改Property tax
18、财产税Incorporated组成公司的Operating cycle经营周期Natural business year自然营业年度A series of一系列，一套，一组Diagram图示，图解Interim statement中期报表Hypothetical假设的Retained earnings statement留存收益表Preferable更可取的Office supplies办公用品Chapter9Deferrals递延项目Accruals应计项目Deferred expense递延费用Long-term prepayment长期预付款项Deferred charges递延借项De
19、ferred revenues递延收入Revenues received in advance预收收入Prepaid advertising预付广告费Prepaid interest预付利息Insurance premiums保险费用Corresponding符合的，相关的，相应的Provision提供，供给，供应品Reversing entry转回分录Interest charges利息支出Confusion混乱，混淆Discharge完成Tuition学费Attorney律师，代理人Render给予，提供Furnish供应，提供Unearned rent未赚取租金收入In reality实
20、际上，实质上Chapter10Accrued liabilities应计负债Accrued assets应计资产Salary expense工薪费用Treatment处理Accrued payable应计应付账款Dual nature双重性Fees earned已赚取费用Client顾客Fees receivable应收费用Numerous为数众多的Accrued receivable应计应收账款Chapter11Cash control现金控制Currency and coins纸币和铸币Fixed deposit定期存款Bank account银行存款户Cash receipts现金收入M
21、isappropriation盗用，挪用cash register现金出纳机accuracy准确性，精确度cash register tape现金出纳机记录带cashier现金出纳receipt收据duplicate cope副本separation of the duties职责分工internal control内部控制petty cash零用金supporting document原始单据invoice发票purchase order购货订单payment voucher支付凭单electronic funds transfer电子资金转账drawer开票人drawee付款人bank s
22、tatement银行对账单outstanding check未兑付支票deposit in transit在途存款bank reconciliation银行存款余额调节表NSF(not sufficient fund)存款不足Canceled check已注销支票Collection fee代收票据手续费Proceeds收入，进款Bank charge银行手续费Petty cash fund备用金Petty cash voucher零用现金凭单Custodian保管员Replenish补足，添足Chapter12Receivable应收款项Accounts receivable应收账款Trad
23、e receivable商业应收款项Promissory note本票Tax refund退税Credit sale赊销Owe欠（债等）Accounts receivable ledger应收账款明细分类账Uncollectible accounts坏账，呆账Bad debt坏账On credit赊账Direct write-off method 直接转销法Allowance for doubtful account坏账备抵法Contra asset account资产备抵账户Realizable value可变现净值Credit standing信誉Reverse撤销，颠倒Credit po
24、licy信用政策Percent of sales method销售百分比法Accounts receivable method应收账款法Percent of accounts receivable method应收账款百分比法Aging of accounts receivable method应收账款账龄分析法Chapter13Inventory measurement存货计量Nonfinancial asset非金融资产Carry forward结转，转次页Cost flow成本流转Perpetual inventory system永续盘存制Specific identification
25、个别确认法Physical flow实物流转First-in, first-out先进先出法Last-in, first-out后进先出法Weighted average加权平均Assign.to.分配，分派Cost layer成本批次Taxable income应税所得额Income tax所得税Goods available for sale可供出售的商品Current replacement cost现行重置成本Chapter14Convert to转换，转变，兑换Debt security债务证券Equity security权益证券Certificate of deposit存款单，
26、存折Cash proceeds现金收入Commission手续费，佣金Common stock普通股Cash dividend现金股利Interest revenue利息收入Market value市场价值Hold-to-maturity security持有至到期日的证券Available-for-sale security可供出售的证券Trading security营业证券Maturity data到期日Financial institution金融机构Insurance company保险公司Portfolio有价证券Unrealized gain未实现收益Other revenues
27、 and gains其他收入和利得Other expenses and losses其他费用和损失Comprehensive in come综合收益Net proceeds实得额，净收益Gain on sale of short-term investment短期投资出售收益Chapter15Tangible assets有形资产Furniture器具Property财产，（房）地产Transportation cost运输成本Vandalism故意破坏他人财产的行为Customs duty关税Office furniture办公器具Repair expense修理费用Wear and tea
28、r磨损，耗损Net book value账面净值Depreciation expense折旧费用Original cost原始成本Expected useful life预计使用年限Residual value残值Depreciable cost应计折旧成本Straight-line method直线摊销法Units-of-production method产量法Sum-of-the-years-digits method年数总和法Declining-balance method余额递减法Income tax return所得税申报表Accelerated depreciation metho
29、d加速折旧法Disposal清理，变卖Exchange置换，交换，交易Loss on disposal of fixed assets固定资产处理损失Profit on disposal of fixed assets固定资产处理收益Trade-in allowance折价物作价Chapter16Short-term note payable短期应付票据Written promise书面承诺Negotiable可转让的Endorsement背书Interest-bearing note带息票据Substitution代替，替换Overdue过期的Principal本金Discount on note payable应付票据贴现Interest rate利率Contra liability account负债抵销账户Accrued interest应计利息
