会计常用英语单词
sales revenue 销售收入 net income 净利润 expense 费用 operating margin 营业毛利 accounting concepts 会计概念
investor 投资者
creditor 债权人 to keep accounting records 记账
financial statements 财务报表
sales volume 销售量 return on investment 投资报酬 to manage a business 管理一个企业 financial accounting 财务会计 management accounting 管理会计
tax accounting 税务会计
financial resources 财务资源
obligations 债务
economic entity 经济实体
financial position 财务状况
results of operation 经营成果 assets 资产 inventory 存货
owners' interest 所有者权益 general-purpose accounting information 通用会计信息
management 管理,管理层(管理当局)
bank account 银行账户
merchandise 商品 warehouse 仓库 tax planning 纳税筹划
accounting system 会计制度 cash register 现金出纳机
checkbook 支票簿
profitability 获利能力 resource allocation 资源配置
cash flows 现金流量 capital allocation 资本配置
taxable income 应税所得 income tax return 所得税申报单 cost-effective 符合成本效益原则的 computer-based accounting system 计算机会计系统
manual accounting system 手工会计系统
CPA firm 会计师事务所 internal control 内部控制
Sarbanes-Oxley Act(SOX) 萨班斯法案
trade association 同业公会
labor unions 工会 general public 普通公众 public company 公众持股公司;上市公司 cash flow prospects 现金流量预测 return of investment 投资收回
interim financial statements 中期财务报表
balance sheet 资产负债表 income statement 利润表 statement of cash flows 现金流量表
board of directors 董事会 chief executive officer(CEO) 首席执行官
Chief financial officer(CFO) 财务总监
vice-president 副总裁 line supervisor 生产线主管 human resources 人力资源 timeliness 及时性 integrity/fairness 公允 generally accepted accounting principles(GAAP) 公认会计原则
financial accounting standard 财务会计准则
relevance 相关性 reliability 可靠性 elements of financial statements 会计报表要素
to prepare financial statements 编制财务报表
audit 审计 certified public accountant(CPA) 注册会计师
management accountant 管理(企业) 会计师 internal auditor 内部审计师 objectivity 客观性
due care 应有的谨慎(关注) confidentiality 保密 public accouning 公共会计 sole practitioners (职业人员)单独开业者 controller 会计长 financial forecasting/budget 财务预算
cost accounting 成本会计 internal auditing 内部审计 bookkeeping 簿记 interest 利息
notes 报表附注 shareholde 股东
personal competence 个人胜任能力 judgment 判断
ethical behavior 道德行为
chapter 2
to sell merchandise on credit 赊销
to meet payment obligations 履行还款义务 dividends 股利
corporation 公司
sole proprietorship 独资企业 partnership 合伙企业
positive cash flows 现金流入(正现金流) negative cash flows 现金流出(负现金流) owners' equity
notes receivable
accounts receivable
supplies
notes payable
accounts payable
salaries payable
Capital
retained earnings
the entity principle
business entity
collection of a receivable
amounts due from customer
bonds
patent rights
current value
the cost principle
net realizable value
the going-concern assumption
the objectivity principle
the stable-dollar assumption
inflation
deflation
current appraised value
replacement cost
to purchase merchandise on account
to finance expansion
accrued expenses
accounting equation
net loss
limited liability
transferability of ownership
liquidity
due date of major liabilities
auditors' report 所有者权益 应收票据 应收帐款 耗用品存货 应付票据 应付帐款 应付工资 股本 留存收益 会计主体原则 企业主体 一笔应收帐款收现 应收客户款 债券 专利权 现值 历史成本原则 可实现净值 持续经营假设 客观性原则 币值稳定假设 通货膨胀 通货紧缩 现行评估价值 重置成本 赊购商品 为扩张筹资 应计费用 会计等式 净亏损 有限责任 所有权可转让 流动性 大额负债的到期日 审计报告
adequate disclosure 充分披露
subsequent event 期后事项 financial statement date 报表日 annual financial statements 年度财务报表 window dressing 粉饰 Chapter 3
1 accounting cycle 会计循环
2 to journalize transactions 在日记帐中登记交易 3 post
4 journal entry
5 ledger account
6 trial balance
7 end-of-period adjustment
8 adjusted trial balance
9 closing entry
10 after-closing trial balance
11 accountability
12 account
13 ledger
14 debit side
15 credit side
16 debit
17 credit
18 balance
19 debit balance
20 credit balance
21 double-entry accounting
22 journal
23 general journal
24 general ledger
25 running balance
26 depreciation
27 the time period principle
28 fiscal year
29 the realization principle
30 the matching principle
31 conservatism
32 accrual basis accounting
33 cash basis accounting
Chapter 4
1 adjusting entries
2 accrued expense 过帐 日记帐分录 分类帐帐户 试算平衡表 期末调整 调整后试算平衡表 结帐分录 结帐后试算平衡表 报告责任 帐户 分类帐 借方 贷方 借记 贷记 余额 借方余额 贷方余额 复式记帐会计 日记帐 普通日记帐 总分类帐 即时余额 折旧 会计期间原则 财政年度 . (收入) 实现原则 配比原则 谨慎 权责发生制会计 现金制会计 调整分录 应计(未付)费用
3 unexpired insurance 未到期保险 4 accumulated depreciation 累计折旧 5 contra-asset account 资产抵消帐户 6 prepaid expense 预付费用 7 insurance policy 保险单 8 depreciation 折旧 9 depreciable expense 折旧费用 10 depreciable assets 应折旧资产 11 book value/carrying value 帐面价值 12 straight-line method of depreciation
13 unearned revenue
14 deferred revenue
15 materiality
16 immaterial
Chapter 5
1 statement of retained earnings
2 current asset
3 current liability
4 temporary accounts
5 income summary
6 worksheet
直线折旧法 未实现收入(预收收入) 递延收入(预收收入) 重要性 不重要的 留存收益表 流动资产 流动负债 临时性账户 损益汇总 工作底稿