会计英语常用语
会计英语常用术语 1.accounting n.会计;会计学
account n..账,账目 a/c;账户
e.g.T-account: T型账户;account payable应付账款 receivable 应收账款);
accountant n.会计人员,会计师 CPA (certified public accountant) 注册会计师
2.Accounting concepts 会计的基本前提
1)accounting entity 会计主体;entity 实体,主体
2)going concern 持续经营
3)accounting period 会计分期
financial year/ fiscal year 会计年度(financial adj.财务的,金融的; fiscal adj.财政的)
4)money measurement货币计量
人民币RMB¥ 美元US$ 英镑£ 法国法郎FFr
*权责发生制accrual basis.
accrual n.本身是应计未付的意思,
accrue v.应计未付,应计未收,
e.g.accrued liabilities,应计未付负债
3.Quality of accounting information 会计信息质量要求
(1)可靠性reliability
(2)相关性 relevance
(3)可理解性 understandability
(4)可比性comparability
(5)实质重于形式 substance over form
(6)重要性 materiality
(7)谨慎性 prudence
(8)及时性 timeliness
4.Elements of accounting会计要素
1)Assets: 资产
– current assets 流动资产
cash and cash equivalents 现金及现金等价物 (bank deposit)
inventory存货 receivable应收账款 prepaid expense 预付费用
– non-current assets 固定资产
property (land and building) 不动产, plant 厂房, equipment 设备
e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.
2)Liabilities: 负债
债权人,赊销方
– current liabilities 当期负债
non-current liabilities 长期负债
total liabilities
account payable应付账款 loan贷款 advance from customers 预收款
bond债券(由政府发行, government bond /treasury bond政府债券,国库券) debenture债券 (由有限公司发行)
3)Owners’ equity: 所有者权益 (Net assets)
投资者
– paid in capital (contributed capital) 实收资本
– shares /capital stock (u.s.) 股票
retained earnings 留存收益
同时记住几个单词dividend 分红
beginning retained earnings ending retained earnings
– reserve 储备金 (资产重估储备金,股票溢价账户)
4)Revenue: 收入
sales revenue销售收入 interest revenue利息收入 rent revenue租金收入
5)Expense: 费用
cost of sales销售成本, wages expense工资费用
6)Profit (income, gain):利润 net profit, net income
5.Financial statement 财务报表
1)balance sheet 资产负债表
2)income statement 利润表
3)statement of retained earnings 所有者权益变动表
4)cash flow statement 现金流量表
6.Accounting cycle
1)journal entries 日记账 general journal 总日记账
general ledger 总分类账 trial balance试算平衡表
adjusting entries 调整分录 adjusted trial balance调整后的 试算平衡表 Financial statements 财务报表 closing entry 完结分录
2)Dr.—Debit 借 Cr.—Credit 贷
Double-entry system 复式记账
7.Exercise 练习
1)purchases of inventory in cash for RMB¥3,000 现金人民币3,000元购买存货 Dr.inventory 3,000 借:存货 3,000
Cr.cash 3,000 贷:现金 3,000
2)sales on account of US$10,000 赊销方式销售,收入10,000美元 Dr.account receivable 10,000 借:应收账款 10,000
Cr.sales revenue 10,000 贷:销售收入 10,000
3)paid RMB¥50,000 in salaries & wages 支付工资人民币50,000元 Dr.wages & salaries expense 50,000 借:职工薪酬 50,000
Cr.bank deposit 50,000 贷:银行存款 50,000
4)cash sale of US$1,180 销售收入现金1,180美元
Dr.cash 1,180 借:现金 1,180
Cr.sales revenue 1,180 贷:销售收入1,180
5)pre-paid insurance for US$12,000 预付保险费12,000美元
Dr.prepaid insurance 12,000 借:预付保险 12,000
Cr.bank deposit 12,000 贷:银行存款 12,000
常用会计科目英文名称
1.资产类科目Assets
现金:Cash and cash equivalents
银行存款:Bank deposit
应收账款:Account receivable
应收票据:Notes receivable
应收股利:Dividend receivable
应收利息:Interestreceivable
其他应收款:Other receivables
原材料:Raw materials 在途物资:Materials in transport 库存商品:inventory 存货跌价准备:provision forthe declinein value ofinventories 坏账准备:Bad debt provision 待摊费用:Prepaid expense 交易性金融资产:Trading financial assets 持有至到期投资:held-to-maturity investment 可供出售金融资产:Available-for-sale financial assets 短期投资:Short-term investment 长期股权投资:Long-term equity investment 固定资产:Fixed assets 累计折旧:Accumulated depreciation 在建工程:Construction-in-process 固定资产减值准备:provision for the decline in value of fixed assets 无形资产:Intangible assets 累计摊销:Accumulated amortization 商誉:Goodwill 递延所得税资产:deferred tax assets ( DTA )
2.负债类Liability
短期借款:Short-term loans/ borrowing
长期借款:Long-term loans/ borrowing
预收账款:advance from customers/ Deposit received 应付票据:Notes payable
应付账款:Account payable
应付工资薪酬:wages payable
应付股利:Dividends payable
应付利息:Interest payable
应交税费:Tax payable
其他应付款:Other payables
递延所得税负债:Deferred tax liabilities
3.所有者权益类 OWNERS' EQUITY
实收资本:Paid-in capital (paid-up)
资本公积:Capital reserves
盈余公积:Surplus reserves
未确认投资损失:Unrealized investment losses
未分配利润:Retained earnings after appropriation
4.成本类科目Cost
生产成本:Manufacturing Cost
制造费用:Manufacturing overhead
劳务成本:labor costs
研发支出:R & D expenditure
5.损益类Profit and loss
主营业务收入:Main operating revenue
其他业务收入:Other operating revenue
营业外收入:Non-operating income
投资收益:Investment income
产品销售收入:sales revenue
主营业务成本:Main operating costs
cost of goods sold / cost of sales
其他业务支出:Other operating costs
营业外支出:Non-operating expense
销售费用:Selling expense
管理费用:General and administration expense (G&A expense) 财务费用:Finance expense
公允价值变动损益:Gain/loss of the change of fair value 所得税:Income tax