会计词汇中英文对照【最新2篇】

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会计专业常用英语词汇 篇1

资产 assets

流动资产 current assets

现金及约当现金 cash and cash equivalents

库存现金 cash on hand

零用金/周转金 petty cash/revolving funds

银行存款 cash in banks

在途现金 cash in transit

约当现金 cash equivalents

其它现金及 约当现金 other cash and cash equivalents

短期投资 short-term investment

短期投资 -股票 short-term investments - stock

短期投资 -短期票券 short-term investments - short-term notes and bills

短期投资 -政府债券 short-term investments - government bonds

短期投资 -受益凭证 short-term investments - beneficiary certificates

短期投资 -公司债 short-term investments - corporate bonds

短期投资 -其它 short-term investments - other

备抵短期投资跌价损失 allowance for reduction of short-term investment to market

应收票据 notes receivable

应收票据 notes receivable

应收票据贴现 discounted notes receivable

应收票据 -关系人 notes receivable - related parties

其它应收票据 other notes receivable

备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable

应收帐款 accounts receivable

应收帐款 accounts receivable

应收分期帐款 installment accounts receivable

应收帐款 -关系人 accounts receivable - related parties

备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable

其它应收款 other receivables

应收出售远汇款 forward exchange contract receivable

应收远汇款 -外币 forward exchange contract receivable - foreign currencies

买卖远汇折价 discount on forward ex-change contract

应收收益 earned revenue receivable

应收退税款 income tax refund receivable

其它应收款 - 关系人 other receivables - related parties

其它应收款 - 其它 other receivables - other

备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables

存货 inventories

在途商品 goods in transit

备抵存货跌价损失 allowance for reduction of inventory to market

制成品 finished goods

寄销制成品 consigned finished goods

副产品 by-products

在制品 work in process

委外加工 work in process - outsourced

原料 raw materials

物料 supplies

会计专业常用英语词汇 篇2

Expenses 费用

Financial statement 财务报表

Financial activities 筹资活动

Going-concern assumption 持续经营假设

Inflation 通货膨涨

Investing activities 投资活动

Liabilities 负债

Negative cash flow 负现金流量

Operating activities 经营活动

Owners equity 所有者权益

Partnership 合伙企业

Positive cash flow 正现金流量

Retained earning 留存利润

Revenue 收入

Sole proprietorship 独资企业

Solvency 清偿能力

Stable-dollar assumption 稳定货币假设

Stockholders 股东

Stockholders equity 股东权益

Account 帐户

Accounting system 会计系统

American Accounting Association 美国会计协会

American Institute of CPAs 美国注册会计师协会

Audit 审计

Balance sheet 资产负债表

Bookkeepking 簿记

Cash flow prospects 现金流量预测

Certificate in Internal Auditing 内部审计证书

Certificate in Manageme* *nt Accounting 管理会计证书

Certificate Public Accountant注册会计师

Cost accounting 成本会计

External users 外部使用者

Financial accounting 财务会计

Financial Accounting Standards Board 财务会计准则委员会

Financial forecast 财务预测

Generally accepted accounting principles 公认会计原则

General-purpose information 通用目的信息

Government Accounting Office 政府会计办公室

Income statement 损益表

Institute of Internal Auditors 内部审计师协会

Institute of Management Accountants 管理会计师协会

Integrity 整合性

Internal auditing 内部审计

Internal control structure 内部控制结构

Internal Revenue Service 国内收入署

Internal users 内部使用者

Management accounting 管理会计

Return of investment 投资回报

Return on investment 投资报酬

Securities and Exchange Commission 证券交易委员会

Statement of cash flow 现金流量表

Statement of financial position 财务状况表

Tax accounting 税务会计

Accounting equation 会计等式

Articulation 勾稽关系

Assets 资产

Business entity 企业个体

Capital stock 股本

Corporation 公司

Cost principle 成本原则

Creditor 债权人

Deflation 通货紧缩

Disclosure 披露