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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(guān)系是集體與個體的關(guān)系,好比樹林和樹的關(guān)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(wù)報表
Financial activities 籌資活動
Going-concern assumption 持續(xù)經(jīng)營假設(shè)
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(jīng)營活動
Owners equity 所有者權(quán)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(shè)
Stockholders 股東
Stockholders equity 股東權(quán)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(chǎn)負債表
Bookkeepking 簿記
Cash flow prospects 現(xiàn)金流量預(yù)測
Certificate in Internal Auditing 內(nèi)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(wù)會計
Financial Accounting Standards Board 財務(wù)會計準(zhǔn)則委員會
Financial forecast 財務(wù)預(yù)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(nèi)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(nèi)部審計
Internal control structure 內(nèi)部控制結(jié)構(gòu)
Internal Revenue Service 國內(nèi)收入署
Internal users 內(nèi)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(wù)狀況表
Tax accounting 稅務(wù)會計
Accounting equation 會計等式
Articulation 勾稽關(guān)系
Assets 資產(chǎn)
Business entity 企業(yè)個體
Capital stock 股本
Corporation 公司
Cost principle 成本原則
Creditor 債權(quán)人
Deflation 通貨緊縮
Disclosure 披露
會計專業(yè)常用英語詞匯 篇2
資產(chǎn) assets
流動資產(chǎn) current assets
現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents
庫存現(xiàn)金 cash on hand
零用金/周轉(zhuǎn)金 petty cash/revolving funds
銀行存款 cash in banks
在途現(xiàn)金 cash in transit
約當(dāng)現(xiàn)金 cash equivalents
其它現(xiàn)金及 約當(dāng)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(yīng)收票據(jù) notes receivable
應(yīng)收票據(jù) notes receivable
應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable
應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties
其它應(yīng)收票據(jù) other notes receivable
備抵呆帳 －應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable
應(yīng)收帳款 accounts receivable
應(yīng)收帳款 accounts receivable
應(yīng)收分期帳款 installment accounts receivable
應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties
備抵呆帳 －應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable
其它應(yīng)收款 other receivables
應(yīng)收出售遠匯款 forward exchange contract receivable
應(yīng)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(yīng)收收益 earned revenue receivable
應(yīng)收退稅款 income tax refund receivable
其它應(yīng)收款 - 關(guān)系人 other receivables - related parties
其它應(yīng)收款 - 其它 other receivables - other
備抵呆帳 - 其它應(yīng)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(chǎn)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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