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會計專業(yè)常用英語詞匯
詞匯是詞的集合體,詞匯和詞的關系是集體與個體的關系,好比樹林和樹的關系。在外企做會計，這些英語詞匯可一定要記牢了。還在等什么，快點背下來吧。小編帶來會計專業(yè)常用英語詞匯。
會計專業(yè)常用英語詞匯 篇1
Expenses 費用
Financial statement 財務報表
Financial activities 籌資活動
Going-concern assumption 持續(xù)經營假設
Inflation 通貨膨漲
Investing activities 投資活動
Liabilities 負債
Negative cash flow 負現(xiàn)金流量
Operating activities 經營活動
Owners equity 所有者權益
Partnership 合伙企業(yè)
Positive cash flow 正現(xiàn)金流量
Retained earning 留存利潤
Revenue 收入
Sole proprietorship 獨資企業(yè)
Solvency 清償能力
Stable-dollar assumption 穩(wěn)定貨幣假設
Stockholders 股東
Stockholders equity 股東權益
Account 帳戶
Accounting system 會計系統(tǒng)
American Accounting Association 美國會計協(xié)會
American Institute of CPAs 美國注冊會計師協(xié)會
Audit 審計
Balance sheet 資產負債表
Bookkeepking 簿記
Cash flow prospects 現(xiàn)金流量預測
Certificate in Internal Auditing 內部審計證書
Certificate in Management Accounting 管理會計證書
Certificate Public Accountant注冊會計師
Cost accounting 成本會計
External users 外部使用者
Financial accounting 財務會計
Financial Accounting Standards Board 財務會計準則委員會
Financial forecast 財務預測
Generally accepted accounting principles 公認會計原則
General-purpose information 通用目的信息
Government Accounting Office 政府會計辦公室
Income statement 損益表
Institute of Internal Auditors 內部審計師協(xié)會
Institute of Management Accountants 管理會計師協(xié)會
Integrity 整合性
Internal auditing 內部審計
Internal control structure 內部控制結構
Internal Revenue Service 國內收入署
Internal users 內部使用者
Management accounting 管理會計
Return of investment 投資回報
Return on investment 投資報酬
Securities and Exchange Commission 證券交易委員會
Statement of cash flow 現(xiàn)金流量表
Statement of financial position 財務狀況表
Tax accounting 稅務會計
Accounting equation 會計等式
Articulation 勾稽關系
Assets 資產
Business entity 企業(yè)個體
Capital stock 股本
Corporation 公司
Cost principle 成本原則
Creditor 債權人
Deflation 通貨緊縮
Disclosure 披露
會計專業(yè)常用英語詞匯 篇2
資產 assets
流動資產 current assets
現(xiàn)金及約當現(xiàn)金 cash and cash equivalents
庫存現(xiàn)金 cash on hand
零用金/周轉金 petty cash/revolving funds
銀行存款 cash in banks
在途現(xiàn)金 cash in transit
約當現(xiàn)金 cash equivalents
其它現(xiàn)金及 約當現(xiàn)金 other cash and cash equivalents
短期投資 short-term investment
短期投資 -股票 short-term investments - stock
短期投資 -短期票券 short-term investments - short-term notes and bills
短期投資 -政府債券 short-term investments - government bonds
短期投資 -受益憑證 short-term investments - beneficiary certificates
短期投資 -公司債 short-term investments - corporate bonds
短期投資 -其它 short-term investments - other
備抵短期投資跌價損失 allowance for reduction of short-term investment to market
應收票據(jù) notes receivable
應收票據(jù) notes receivable
應收票據(jù)貼現(xiàn) discounted notes receivable
應收票據(jù) -關系人 notes receivable - related parties
其它應收票據(jù) other notes receivable
備抵呆帳 －應收票據(jù) allowance for uncollec- tible accounts- notes receivable
應收帳款 accounts receivable
應收帳款 accounts receivable
應收分期帳款 installment accounts receivable
應收帳款 -關系人 accounts receivable - related parties
備抵呆帳 －應收帳款 allowance for uncollec- tible accounts - accounts receivable
其它應收款 other receivables
應收出售遠匯款 forward exchange contract receivable
應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies
買賣遠匯折價 discount on forward ex-change contract
應收收益 earned revenue receivable
應收退稅款 income tax refund receivable
其它應收款 - 關系人 other receivables - related parties
其它應收款 - 其它 other receivables - other
備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables
存貨 inventories
在途商品 goods in transit
備抵存貨跌價損失 allowance for reduction of inventory to market
制成品 finished goods
寄銷制成品 consigned finished goods
副產品 by-products
在制品 work in process
委外加工 work in process - outsourced
原料 raw materials
物料 supplies
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