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財會英語專業(yè)詞匯
報考會計除了學習相關的會計專業(yè)知識之外,還需要掌握會計的專業(yè)英語詞匯,不知道大家對財會英語專業(yè)詞匯了解多少?下面是小編幫大家整理的財會英語專業(yè)詞匯,歡迎閱讀,希望大家能夠喜歡。
財會英語專業(yè)詞匯
Executive Board of International Monetary Fund 國際貨幣基金組織執(zhí)行董事會
Executive Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 執(zhí)行委員會〔香港期貨交易所有限公司〕;常務委員會〔香港聯合交易所有限公司〕
executive director 執(zhí)行董事;執(zhí)行理事
Executive Director (Banking Policy) of Hong Kong Monetary Authority 香港金融管理局助理總裁(銀行政策)
Executive Director (Banking Supervision) of Hong Kong Monetary Authority 香港金融管理局助理總裁(銀行監(jiān)理)
Executive Director (External) of Hong Kong Monetary Authority 香港金融管理局助理總裁(外事經研)
Executive Director (Monetary Policy and Markets) of Hong Kong Monetary Authority 香港金融管理局助理總裁(貨幣政策及市場)
Executive Director of Securities and Futures Commission 證券及期貨事務監(jiān)察委員會執(zhí)行董事
Executive Director (Reserves Management) of Hong Kong Monetary Authority 香港金融管理局助理總裁(儲備管理)
executor 遺囑執(zhí)行人
executor of small estates 小額遺產的遺囑執(zhí)行人
財會英語詞匯
1. business activities 商業(yè)活動
2. monetary unit 貨幣單元
3. accounting reports 會計報告
4. financial statements 財務報表
5. accounting expertise 會計專業(yè)知識
6. accounting elements 會計要素
7. acquisition cost 購置成本
8. economic businesses 經濟業(yè)務
9. primitive cost 原始成本
10. share and transfer cost 分攤和轉移成本
11. state policy 國策
12. actual cost 實際成本
13. accounting information 會計信息
14. Matching Principle 收支對應原則
15. income statement 損益表,利潤表
16. Accounting object 會計對象
17. The Materiality Principle 重要性原則
18. net income 凈收益,收益凈額
19. depreciation 折舊
20. capital expenditure 資本支出
21. Substance Over Form 實質重于形式
22. the cash flow statement 現金流量表
23. accounting practices 會計實務
24. financial position 財務狀況
25. a fiscal year-end 一個財政年度
26. accounting measurement 會計計量
27. proprietorship 所有權
28. revenue expenditure 營業(yè)支出/收益性支出
29. unit-of-measure assumption 貨幣計量假設
30. separate entity 獨立實體
31. modern business 現代企業(yè)
32. transaction 交易,經濟業(yè)務
33. stockholder 股東
34. investor 投資者
35. financial data 財務數據
36. accounting process 會計過程,會計處理方法
37. decision making 決策
38. auditing 審計
39. reorganization 重組
40. regulator 監(jiān)管者,管理者
41. expansion 擴張
42. omission 疏忽,遺漏;銷蝕
43. misstatement 虛假聲明
44. quantitative data 定量數據
45. time-period/accounting period 時期;會計分期
46. chronological log 時間日志
47. balance sheet 資產負債表
48. practitioners of accounting 會計從業(yè)人員
49. merchandise inventory 庫存商品
50. randomness 隨機
51. disclosed 披露
52. capitalization 資本化
53. deduction 扣除;推論
54. cost of sales 銷售成本
55. filed away 歸檔
56. the chain of custody 監(jiān)管鏈
57. bank statement 銀行結單
58. individual item 個別項目
59. A chart of accounts (COA) 會計科目表
60. Cash 現金
61. Accounts Receivable 應收賬款
62. Allowance for Doubtful Accounts壞賬準備
63. Notes Receivable 應收票據
64. Interest Receivable 應收利息
65. Fixed assets 固定資產
66. Accumulated depreciation 累計折舊
67. Accounts Payable 應付賬款
68. Notes Payable 應付票據
69. Salaries Payable 應付薪金
70. Rent Payable 應付租金
71. Interest Payable 應付利息
72. Unearned Revenue 非勞動收入
73. Capital 資本
74. Drawing 提款
75. Service Revenue 服務收入
76. Interest Income 利息收入
77. Revenue from operations 營業(yè)收入
78.Rent Expense 租金費
79. Salaries Expense 工資費用
80. Supplies Expense 物資費用
81. Utilities Expense 公用事業(yè)費用
82. Interest Expense 利息費用
83. Double-entry Bookkeeping System 復式簿記
84. Ledgers 分類賬
85. general ledger 總分類賬
86. subsidiary ledger 明細分類賬
87. Invoice register 發(fā)票登記簿
88. Cash disbursements 現金支出
89. accounting equation 會計等式
90.multi-national company 跨國公司
91. inventory 存貨清單
92. operating result 經營成果
93.paper trail 能證明某人活動的紙質文件
94. invoice 發(fā)票
95. merchandise 商品
96. receiving ticket 收據
97. deposit slip 存款單
98. purchase order 訂單
99. employee time card 員工考勤卡
100. profit and loss 盈虧
101. registration party 登記方
102. debit 借(方)
103. credit 貸(方)
104. two-column 兩欄式
105. debit balance 借方余額
106. public company 上市公司
107. advertising expense 廣告費
108.financial statement metrics 財務報表指標
109. entries 會計分錄
110. listing 登記、編表、列入清單
111. subsidiary journal 輔助日記賬(特種日記賬)
112. sales register 銷售登記簿
113. Sales journal 銷售日記賬
114. on credit 賒賬
115. Cash receipts journal 現金收入日記賬
116. Purchase journal 購貨日記賬
117. Cash disbursements journal 現金支出日記賬
118. Adjusting entry 調整分錄
119. book value 賬面價值(面值)
120. Accrual accounting 權責發(fā)生制
121. cash basis accounting 收付實現制
財會英語互譯
資產 assets
流動資產 current assets
現金及約當現金 cash and cash equivalents
庫存現金 cash on hand
零用金/周轉金 petty cash/revolving funds
銀行存款 cash in banks
在途現金 cash in transit
約當現金 cash equivalents
其它現金及 約當現金 other cash and cash equivalents
短期投資 short-term investment
短期投資 -股票 short-term investments - stock
其它應收票據 other notes receivable
備抵呆帳 -應收票據 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
在途原物料 materials and supplies in transit
備抵存貨跌價損失 allowance for reduction of inventory to market
預付費用 prepaid expenses
預付薪資 prepaid payroll
預付租金 prepaid rents
預付保險費 prepaid insurance
用品盤存 offic
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