求关于会计的一些常用英文单词,谢谢!!!!

2024-05-06 20:35

1. 求关于会计的一些常用英文单词,谢谢!!!!

常用会计类英文词汇包括:
1、股票 Short-term investments - stock
股票是股份公司发行的所有权凭证,是股份公司为筹集资金而发行给各个股东作为持股凭证并借以取得股息和红利的一种有价证券。
2、银行承兑汇票 Bank acceptance
银行承兑汇票是商业汇票的一种。指由在承兑银行开立存款账户的存款人签发,向开户银行申请并经银行审查同意承兑的,保证在指定日期无条件支付确定的金额给收款人或持票人的票据。
3、应收利息 Interest receivable
应收利息是指短期债券投资实际支付的价款中包含的已到付息期但尚未领取的债券利息。
4、库存商品 Finished goods
库存商品是指企业已完成全部生产过程并已验收入库,合乎标准规格和技术条件,可以按照合同规定的条件送交订货单位,或可以作为商品对外销售的产品以及外购或委托加工完成验收入库用于销售的各种商品。简而言之,库存商品指一切闲置的,用于未来的,有经济价值的商品。
5、长期投资 Long-term investment
长期投资是指不准备随时变现,持有时间超过1年的企业对外投资。长期投资之所以区别于短期投资,不但是投资期限的长短,更在于投资目的的不同。
6、现金 Cash
现金(cash),是指各主权国家法律确定的,在一定范围内立即可以投入流通的交换媒介。

7、减值准备 Depreciation reserves
减值准备是指资产的帐面价值超过其可收回金额,判断资产是否减值,应依据资产可能已经发生减损的某些迹象,如果存在任何一种迹象,企业应对其可收回金额进行正式估计。
8、固定资产 Fixed assets
固定资产是指企业为生产产品、提供劳务、出租或者经营管理而持有的、使用时间超过12个月的,价值达到一定标准的非货币性资产,包括房屋、建筑物、机器、机械、运输工具以及其他与生产经营活动有关的设备、器具、工具等。
9、累计折旧 Accumulated depreciation
“累计折旧”账户属于资产类的备抵调整账户,其结构与一般资产账户的结构刚好相反,贷方登记增加,借方登记减少,余额在贷方。
10、在建工程 Construction-in-process
在建工程,指企业资产的新建、改建、扩建,或技术改造、设备更新和大修理工程等尚未完工的工程支出。在建工程通常有“自营”和“出包”两种方式。

求关于会计的一些常用英文单词,谢谢!!!!

2. 有谁知道有关会计的一些专业的英语词汇吖?

账簿的单词
absorption account 费用或成本分摊帐户, 附属帐
abstract account 摘要[月计]帐户
account in arrear 积欠
account in bankruptcy 破产帐款(户)
account of business 营业报告书, 损益表, 营业科目
account of cash in vault 库存现金簿
account of credit sales 赊销帐户
account of executors 遗产清册
account of receipts and payments 收支表
account of return 报酬的说明
account of the exchequer 国库帐
account of treasury 公库帐, 金库帐, 国库帐
account to give 支出帐目
accounts of assets 资产台帐
accounts to be credited 应列贷方科目
accretion account 增殖帐户
accrued debit account 应收款项帐户
accrued dividends account 应计股利帐
accumulation accounts 累积帐户
active bank account 尚有存款的银行户头
activity account 业务帐户
adjunct account 增价[附加, 附属]帐户
adjust account 整理[清理]帐目
adjust accounts 复算, 核算
adjusting account 调整帐户
advance account 预支款
advances received account 预收款帐户
adventure account 特种委托帐(投机买卖帐)
affiliated account 附属帐户
agency account 代理帐; 代理机构会计
agio account 贴水帐目
agreement account 支付协定帐目
aid account 经济援助帐户
all banks account 全国银行帐户
annual account 年度帐
annuity trust account 年金信托户
applied manufacturing expenses account 制造费用分摊帐户
appropriation account 拨款帐, 盈余分拨帐
arbitrage accounts 定裁帐, 国外转汇[套汇]帐
assets and liabilities accounts 资产及负债帐户
assets reduction account 资产减项帐户
assigned account 担保帐户
attached account 法院查封帐户
audited accounts 审计决算
authorized capital stock account 法定股本帐户
auxiliary account 辅助帐户
back-to-back account 对开帐户
bad and doubtful account 坏帐与呆帐
balance account 结余[轧平]帐目, 差额清算, 决算帐户
balance sheet accounts 资产负债表帐户
bank check account 银行支票户
bear account 卖主帐, 空头账户
bills account 票据帐目
bills rediscounted account 再贴现票据帐户
blocked (money) account 冻结[封存]帐户
bond account 债券帐户
bond investment account 债券投资帐项
bonds and shares account 公债及股票帐户
bonus account 红利帐户, 奖金帐目, 差额帐
book account 帐面借贷科目; 往来帐户
branch accounts 联行帐, 支店(分店)帐户, 分类帐,
branch control account 分支机构统制帐户
branch office general account 支店往来帐户
budget account 预算帐户[科目]
budgetary expenditures account 预算支出帐户
budgetary receipts account 预算收入帐户
bull account 买主帐, 多头账
business fund account 业务资金帐项
capital account (C/A) 资本帐户, 股本帐; 国际收支的资本项目
capital adjustment account 资本调整帐户
capital assets account 固定[资本]资产帐户
capital expenditure account 资本支出帐户, 基本建设支出帐户
capital stock account 股本帐
capital stock and surplus account 股本及公积金帐户
capital-in-excess account 超额[溢收]资本帐户
card account 总帐科目分类表
cash account 现金帐户
cash over and short account 现金盈亏帐户
certified account 经(会计师)证明的帐目
charge account 零售记帐, 记帐; 赊购制
charges account 杂费帐目
check account 对帐查帐; 支票帐户
cheque account 支票帐户, 活期存款帐户
clearence account 结算帐户
clearing account 待整理帐户; 过渡[暂记]帐户, 算帐户
closed account 已结帐; 结清的帐户
closing balance account 终结余额科目
collect accounts 收帐
collecting-allocating account 集合分配帐户
collective account 统制帐户[科目]; 集合帐户
combined account 混合帐户
commercial account 商业往来帐户; 厂商价款
commercial clearing account 贸易清算帐户
commission account 酬劳费帐目
common account 共同帐户
consignment account 委托销售帐目
consignor 's sales account 寄销人销售帐户
consolidated fund abstract account 统一基金摘要会计报告
construction account 建筑工程帐户
consumed accounts 消费帐
continuing account 继续结转帐户; 连续帐户
contra account 对方[对销]帐户, 抵销科目, 轧帐方式
contra-asset account 资产对销科目[抵消帐户]
contractor 's account 承包商帐
contra-revenue account 收入抵消帐户
contra-valuation account 对销计价帐户
control account 统制[统驭]帐目
controlled accounts 补助[明细]帐户
controlled-resident account 居民外币管制帐户
conversion account 换算[兑换]帐户, 转换帐
correspondent account 通汇银行的对应帐户, 代理帐户
corresponding account 出入相抵帐目, 对应帐户
cost account 成本帐户
cost applied account 实支成本帐户, 实支费用帐
cost incurred account 已发生成本帐户, 实际费用帐户
cost of sales account 销售成本帐
cost-calculation account 成本计算帐户
credit sale account 赊销顾客帐户
creditaccount 赊(欠)帐;信贷帐
creditor 's account 债权人帐户
cross offaccounts 销帐
current account 经常[往来]帐户
current deposit account 活期存款帐户
current savings account 活期储蓄存款
custody account 委托保管帐户
debenture account 债券帐户
debt payable account 应付债款帐户[帐目]
debtor account 借方[收项]帐目
debtor and creditor account 债权债务帐户
deceased account 存款人已死亡的银行帐户
deferred account 延期帐; 递延帐户
deferred assets accounts 递延资产帐户
deferred charges account 递延费用帐户
deficit account 亏损帐户
delinquent accounts 拖欠帐款, 过期客帐
departmental account 分部帐户, 分类帐
departmental trading accounts 分类营业计算
deposit account 储款购书户, 开户订购单位, 存款帐, 提存帐户
deposit combined account 综合存款帐户
depreciation account 折旧帐户
disbursement account 支付帐
discretionary account 委托帐户
divided account 补助帐
dividend account 股息帐户[目]
dividend bank account 股息存款专户
dock landing account 码头卸货帐单
domestic exchange unsettled account 国内汇兑未清结帐户
donated surplus account 捐赠盈余帐
donation account 捐赠帐户
double column ledger account 双栏分类帐户
double entry account 复式会计
drawing account 出支款项, 提款帐户; 预支佣金[工薪], 业主提款[往来]帐户
entry account 登帐
equalization account 平均股息帐
equalization reserve account 外汇平衡准备帐户, 平均准备帐户
equity account 剩余财产帐
equity accounts 主权帐户
exchange equalization account 外汇平衡帐户[平准帐项]
exchange stabilization account 外汇稳定帐户
expenditure account 开支[支出]帐目
expense account 开支帐, 费用帐, 营业费帐
export account 出口往来帐户
external accounts 境外帐户
factory ledger controlling account 工厂分类帐统制帐户
false account 假帐
farm trust account 农业信托帐户
Federal sector account 美国的联邦部门收支帐户, 联邦预算国民收入帐户
fee checking account 收费支票户
fictitious account 虚伪帐户
fiduciary account 托管户
final accounts 决算帐户, 期末帐单, 总结性报告; 结论
financial assets and liabilities accounts 金融资产负债帐
financial transaction accounts 财务往来帐户
finished goods account 制成品帐户
finished goods inventory account 制成品存货帐
fixed account 定期存款
flow-of-funds accounts (FOF a/c) 资金流量帐户
foreign agents accounts 国外代理人帐户
foreign currency account 存在国外的外币帐户
foreign exchange account 外汇帐
foreign exchange equalization account 外汇平衡帐户
frozen account 冻结帐户
fund account 基金帐户
general account 一般会计, 普通帐(户), 总帐, 总决算, 往来对帐单
general fund account 普通基金帐户
general fund appropriation account 普通基金拨款帐户
general fund receipt account 普通资金收入帐户, 资金收入总帐
general ledger accounts 总分类帐户
general profit and loss account 总损益帐
head office general account 总公司[总行, 总店]往来帐户
hire charge account 租费帐
hypothecated account 抵押帐户
immovables account 不动产帐目
import bill payable account 应付进口汇票帐户
import credit account 进口收入帐户
import debit account 进口支出帐户
imprest cash account 定额备用金帐户
in account with 与...有生意来往
inactive account (I.A.) 静止帐户
income account 损益表, 收益帐, 损益计算书
income distribution account 收入分配帐户
income statement account 成果[损益]帐户
income summary account 损益汇总帐户
indent account 委托代买品帐目, 代办帐户, 订购品帐目
individual retirement account 个人退休金帐户
individual's account 个体计算, 分户帐目
instalment receivable account 应收分期帐款
inter-bank account 联行帐户
inter-branch account 联行往来帐户
inter-company accounts 联营公司间往来帐户
inter-departmental account 部门间往来帐户
interest account 利息帐户
interest-bearing check account 有息[计息]支票户
inter-fund account 基金间往来帐户
intermediate account 媒介[中间]帐户, 期内帐单
international equalization account 国际平衡帐户
inventory account 存货帐
inventory suspense account 存货暂记帐户
investment account 投资帐(户)
issuing account 发行帐户
itemized account 明细帐
journal account 流水帐
keep account with 与 ... 继续交易, 与...有帐务往来
keep accounts 记帐 
labour cost account 劳务费帐户
landing account 起货单, 卸货报告; 栈单
ledger accounts 分类帐帐户, 总帐, 分户帐
liability account 负债帐户[表]
liquidated account 已清算帐户
liquidation account 清算变产表, 清理帐户
loan account 贷款[放款]帐户
long account 多头帐户, 经纪人用雇客证券或货品登记簿
loss and gain account 损益帐
lot and building account 房地产帐
machinery account 机器
margin account 证券交易中的顾客保证金户
master control account 总统驭帐户
master's account 所有主帐
mate account 对应科目
material purchased account 材料采购帐
memorandum account 备查帐册(即在资产负债以外的备忘记录)
merchandise inventory account 商品库存帐户
merchandise purchases account 进货帐户
merchandise sales account 销货帐户
merchandise trading account 商品购销[贸易]帐户
miscellaneous accounts 杂项帐户
mixed account 混合帐户
money account 现金帐
mutual currency account (MCA) 相互通货帐户
mutually offsetting accounts 对比帐户
national account 国民核算[帐户], 国民收入和生产核算帐户
national capital account 国民资本帐户

3. 常见的会计英语词汇

    Account 、Accounting 
    Account 有很多意思,常见的主要是“说明、解释;计算、帐单;银行帐户”。例如:
    1、 He gave me a full account of his plan。
    他把计划给我做了完整的说明。
    2、 Charge it to my account。
    把它记在我的帐上。
    3、 Cashier:Good afternoon。Can I help you ?
    银行出纳:下午好,能为您做什么?
    Man :I'd like to open a bank account 。
    男人:我想开一个银行存款帐户。
    还有 account title(帐户名称、会计科目)、income account(收益帐户)、account book(帐簿)等。
    在 account 后面加上词缀 ing 就成为 accounting ,其意义也相应变为会计、会计学。例如:
    1、Accounting is a process of recording, classifying,summarizing and interpreting of those business activities that can be expressed in monetary terms。
    会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
    2、It has been said that Accounting is the language of business。
    据说会计是“商业语言”
    3、Accounting is one of the fastest growing profession in the modern business world。
    会计是当今经济社会中发展最快的职业之一。
    4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting。
    财务会计和管理会计是会计的两个主要的专门领域。
    其他还有 accounting profession(会计职业)、accounting elements(会计要素)等。
    Accountant 比Account只多ant三个字母,其意思是会计师、会计人员。例如:
    1、A certified public accountant or CPA, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate。
    注册会计师(或,注册会计师的缩写),必须通过一系列考试方可取得证书。
    2、Private accountant , also called executive or administrative accountant, handle the financial records of a business。
    私人会计师,也叫做主管或行政会计师,负责处理公司的财务帐目。
    总之,这三个词,有很深的渊源关系。
     Assets、Liabilities 
    这三个词分别是资产、负债和所有者权益,是会计等式的三个要素。
    Assets 这个词表示资产时一定要用复数形式,即词尾要有 “s”。如果不用复数形式,就成为“宝物,天赋、技能”的意思。例如:
    1、 Assets are properties that are owned and have monetary values;for instance,cash,inventory,buildings,equipment。
    资产是指企业所拥有的'、具有货币价值的财产,如现金、存货、建筑物、设备。
    2、 Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units。
    资产是由企业拥有或控制并能用货币计量的经济资源。
    3、 Assets can be classified into current assets and non—current assets 。
    资产可以划分为流动资产和非流动资产。
    Liabilities 是liability 的复数形式。它的意思是法律上的责任、义务。如 liability for an accident (肇事的责任);liability to pay taxes (纳税的义务)。只有其为复数形式 liabilities 时才表示负债、债务的意思。例如:
    1、 Liabilities are the obligations or debt that a business must pay in money or services at some time in the future。
    负债是指将来需用货币或服务偿还的债务或履行的义务。
    2、 Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable。
    负债是欠外部的数额,如应付票据、应付帐款、应付债券。
    Owner's equity 是由 owner (所有者、业主)和equity (权益)构成为“业主权益”。例如:
    1、 Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities。
    业主权益代表业主对企业净资产的权益或要求权,净资产是指企业的资产总额与负债之间的差额。
    2、 Capital is the interest of the owners in an enterprise。 Also known as owner's equity。
    资本是企业所有者的利益,也称为业主权益。
    3、 Owner's equity include owner “s investment in a business and accumulated operating results since the beginning of the operation。
    业主权益包括业主的投资以及企业自开业以来积累的经营成果。
    上述会计要素相互之间的关系用一个简单的数学公式来表示,就是
    会计恒等式。
    Assets=Liabilities+Owner's equity
    资产=负债+业主权益
     Ledgers 和 Journals 
    Ledgers 在簿记上是分类帐的意思,可以和其他词汇搭配,构成许多会计词汇。如ledger accounts(分类帐户)、general ledger(总分类帐)、subsidiary ledger(明细分类帐)等。例如:
    1、 Ledger accounts are used to record business transactions' effect on an accounting entity。
    分类帐户被用来记录交易对会计主体的影响。
    2、 A ledger account is simply a record of changes (increase and decrease)and balances in value of a specific accounting item。
    分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。
    3、 The general ledger is the book used to list all the accounts established by an organization。
    总分类帐是一本列出一个单位所设立的全部帐户的帐本。
    4、 Further simplification of the general ledger is brought about by the use of subsidiary ledger。
    使用明细分类帐使总分类帐更加简化明了。
    5、 The advantages of subsidiary ledger are as following:(1)reduces ledger detail ;(2)permits better division of labor;(3)permits a different sequence of accounts;(4)permits better internal control。
    明细分类帐的优点如下;(1)减少分类帐的细节;(2)使劳动分工更合理;(3)允许不同的帐户排序(4)便于更好地内部控制。
    Journal 比较常用的意思是“日记、日志;杂志、刊物”,如keep a journal (记日志)、a ship's journal (航海日志),a monthly journal (月刊),单词 diary 也有“日记”的意思,但journal 比 diary 更强调“正式记录”。Journal 在会计词汇上的意思是“日记帐”。例如:
    1、 In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal。
    在西方会计体系中,有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。
    2、 A journal is a chronological(arrange in order of time ) record of business transactions。
    日记帐是对经济交易的序时(即按时间的顺序)记录。
    3、 In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts。
    在日记帐上记帐时,既定交易的借方和贷方一起被记录,但在分类帐记录中,一笔交易的借方和贷方进入不同的帐户中。
    4、 A journal may be a general journal or it may be a group of special journals。
    日记帐可以是一本通用日记帐,也可以是一组特种日记帐。

常见的会计英语词汇

4. 谁能给我一些会计英语中常用词语的汇总?

Capital stock 股本 

  Corporation 公司 

  Cost principle 成本原则 

  Creditor 债权人 

  Deflation 通货紧缩 

  Disclosure 批露 

  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 

  Owner's 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 

  Window dressing 门面粉饰 

  Account 帐

5. 会计英语词汇

 会计英语词汇汇总
                      作为一名会计要掌握的英语词汇较多,下面我整理了会计英语词汇,希望对大家有帮助!
    
     常用 
    accountant genaral 会计主任
    account balancde 结平的帐户
    account bill 帐单
    account books 帐
    account classification 帐户分类
    account current 往来帐
    account form of balance sheet 帐户式资产负债表
    account form of profit and loss statement 帐户式损益表
    account payable 应付帐款
    account receivable 应收帐款
    account of payments 支出表
    account of receipts 收入表
    account title 帐户名称,会计科目
    accounting year 或financial year 会计年度
    accounts payable ledger 应付款分类帐
    Accounting period(会计期间)
    are related to specific time periods ,typically one year(通常是一年)
    资产负债表:balance sheet 可以不大写b
    利润表: income statements (or statements of income)
    利润分配表:retained earnings
    现金流量表:cash flows
     1、部门的.称谓 
    市场部Marketing
    销售部 Sales Department (也有其它讲法,如宝洁公司销售部叫客户生意发展部CBD)
    客户服务 Customer Service ,例如客服员叫CSR,R for representative
    人事部 Human Resource
    行政部 Admin。
    财务部 Finance & Accounting
    x产品供应 Product Supply,例如产品调度员叫 P SPlanner
     2、人员的称谓 
    助理 Assistant
    秘书 secretary
    前台接待小姐 Receptionist
    文员 clerk ,如会计文员为AccountingClerk
    主任 supervisor
    经理 Manager
    总经理 GM,General Manager
     3、费用 
    入场费admission
    运费freight
    小费tip
    学费tuition
    价格,代价charge
    制造费用 Manufacturing overhead
    材料费 Materials
    管理人员工资 Executive Salaries
    奖金 Wages
    退职金 Retirement allowance
    补贴 Bonus
    外保劳务费 Outsourcing fee
    福利费 Employee benefits/welfare
    会议费 Coferemce
    加班餐费 Special duties
    市内交通费 Business traveling
    通讯费 Correspondence
    电话费 Correspondence
    水电取暖费 Water and Steam
    税费 Taxes and dues
    租赁费 Rent
    管理费 Maintenance
    车辆维护费 Vehicles maintenance
    油料费 Vehicles maintenance
    培训费 Education and training
    接待费 Entertainment
    图书、印刷费 Books and printing
    运费 Transpotation
    保险费 Insurance premium
    支付手续费 Commission
    杂费 Sundry charges
    折旧费 Depreciation expense
    机物料消耗 Article of consumption
    劳动保护费 Labor protection fees
    总监Director
    总会计师 Finance Controller
    高级 Senior 如高级经理为 SeniorManager
    营业费用 Operating expenses
    代销手续费 Consignment commission charge
    运杂费 Transpotation
    保险费 Insurance premium
    展览费 Exhibition fees
    广告费 Advertising fees
    管理费用 Adminisstrative expenses
    职工工资 Staff Salaries
    修理费 Repair charge
    低值易耗摊销 Article of consumption
    办公费 Office allowance
    差旅费 Travelling expense
    工会经费 Labour union expenditure
    研究与开发费 Research and development expense
    福利费 Employee benefits/welfare
    职工教育经费 Personnel education
    待业保险费 Unemployment insurance
    劳动保险费 Labour insurance
    医疗保险费 Medical insurance
    会议费 Coferemce
    聘请中介机构费 Intermediary organs
    咨询费 Consult fees
    诉讼费 Legal cost
    业务招待费 Business entertainment
    技术转让费 Technology transfer fees
    矿产资源补偿费 Mineral resources compensation fees
    排污费 Pollution discharge fees
    房产税 Housing property tax
    车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
    土地使用税 Tenure tax
    印花税 Stamp tax
    财务费用 Finance charge
    利息支出 Interest exchange
    汇兑损失 Foreign exchange loss
    各项手续费 Charge for trouble
    各项专门借款费用 Special—borrowing cost
     一、资产类 Assets 
    流动资产 Current assets
    货币资金 Cash and cash equivalents
    现金 Cash
    银行存款 Cash in bank
    其他货币资金 Other cash and cash equivalents
    外埠存款 Other city Cash in bank
    银行本票 Cashier''s cheque
    银行汇票 Bank draft
    信用卡 Credit card
    信用证保证金 L/C Guarantee deposits
    存出投资款 Refundable deposits
    短期投资 Short—term investments
    股票 Short—term investments — stock
    债券 Short—term investments — corporate bonds
    基金 Short—term investments — corporate funds
    其他 Short—term investments — other
    短期投资跌价准备 Short—term investments falling price reserves
    应收款 Account receivable
    应收票据 Note receivable
    银行承兑汇票 Bank acceptance
    商业承兑汇票 Trade acceptance
    应收股利 Dividend receivable
    应收利息 Interest receivable
    应收账款 Account receivable
    其他应收款 Other notes receivable
    坏账准备 Bad debt reserves
    预付账款 Advance money
    应收补贴款 Cover deficit by state subsidies of receivable
    库存资产 Inventories
    物资采购 Supplies purchasing
    原材料 Raw materials
    包装物 Wrappage
    低值易耗品 Low—value consumption goods
    材料成本差异 Materials cost variance
    自制半成品 Semi—Finished goods
    库存商品 Finished goods
    商品进销差价 Differences between purchasing and selling price
    委托加工物资 Work in process — outsourced
    委托代销商品 Trust to and sell the goods on a commission basis
    受托代销商品 Commissioned and sell the goods on a commission basis
    存货跌价准备 Inventory falling price reserves
    分期收款发出商品 Collect money and send out the goods by stages
    待摊费用 Deferred and prepaid expenses
    长期投资 Long—term investment
    长期股权投资 Long—term investment on stocks
    股票投资 Investment on stocks
    其他股权投资 Other investment on stocks
    长期债权投资 Long—term investment on bonds
    债券投资 Investment on bonds
    其他债权投资 Other investment on bonds
    长期投资减值准备 Long—term investments depreciation reserves
    股权投资减值准备 Stock rights investment depreciation reserves
    债权投资减值准备 Bcreditor''s rights investment depreciation reserves
    委托贷款 Entrust loans
    本金 Principal
    利息 Interest
    减值准备 Depreciation reserves
    固定资产 Fixed assets
    房屋 Building
    建筑物 Structure
    机器设备 Machinery equipment
    运输设备 Transportation facilities
    工具器具 Instruments and implement
    累计折旧 Accumulated depreciation
    固定资产减值准备 Fixed assets depreciation reserves
    房屋、建筑物减值准备 Building/structure depreciation reserves
    机器设备减值准备 Machinery equipment depreciation reserves
    工程物资 Project goods and material
    专用材料 Special—purpose material
    专用设备 Special—purpose equipment
    预付大型设备款 Prepayments for equipment
    为生产准备的工具及器具 Preparative instruments and implement for fabricate
    在建工程 Construction—in—process
    安装工程 Erection works
    在安装设备 Erecting equipment—in—process
    技术改造工程 Technical innovation project
    大修理工程 General overhaul project
    在建工程减值准备 Construction—in—process depreciation reserves
    固定资产清理 Liquidation of fixed assets
    无形资产 Intangible assets
    专利权 Patents
    非专利技术 Non—Patents
    商标权 Trademarks, Trade names
    著作权 Copyrights
    土地使用权 Tenure
    商誉 Goodwill
    无形资产减值准备 Intangible Assets depreciation reserves
    专利权减值准备 Patent rights depreciation reserves
    商标权减值准备 trademark rights depreciation reserves
    未确认融资费用 Unacknowledged financial charges
    待处理财产损溢 Wait deal assets loss or income
    待处理财产损溢 Wait deal assets loss or income
    待处理流动资产损溢 Wait deal intangible assets loss or income
    待处理固定资产损溢 Wait deal fixed assets loss or income
     二、负债类 Liability 
    短期负债 Current liability
    短期借款 Short—term borrowing
    应付票据 Notes payable
    银行承兑汇票 Bank acceptance
    商业承兑汇票 Trade acceptance
    应付账款 Account payable
    预收账款 Deposit received
    代销商品款 Proxy sale goods revenue
    应付工资 Accrued wages
    应付福利费 Accrued welfarism
    应付股利 Dividends payable
    应交税金 Tax payable
    应交增值税 value added tax payable
    进项税额 Withholdings on VAT
    已交税金 Paying tax
    转出未交增值税 Unpaid VAT changeover
    减免税款 Tax deduction
    销项税额 Substituted money on VAT
    出口退税 Tax reimbursement for export
    进项税额转出 Changeover withnoldings on VAT
    出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
    转出多交增值税 Overpaid VAT changeover
    未交增值税 Unpaid VAT
    应交营业税 Business tax payable
    应交消费税 Consumption tax payable
    应交资源税 Resources tax payable
    应交所得税 Income tax payable
    应交土地增值税 Increment tax on land value payable
    应交城市维护建设税 Tax for maintaining and building cities payable
    应交房产税 Housing property tax payable
    应交土地使用税 Tenure tax payable
    应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
    应交个人所得税 Personal income tax payable
    其他应交款 Other fund in conformity with paying
    其他应付款 Other payables
    预提费用 Drawing expense in advance
    其他负债 Other liabilities
    待转资产价值 Pending changerover assets value
    预计负债 Anticipation liabilities
    长期负债 Long—term Liabilities
    长期借款 Long—term loans
    一年内到期的长期借款 Long—term loans due within one year
    一年后到期的长期借款 Long—term loans due over one year
    应付债券 Bonds payable
    债券面值 Face value, Par value
    债券溢价 Premium on bonds
    债券折价 Discount on bonds
    应计利息 Accrued interest
    长期应付款 Long—term account payable
    应付融资租赁款 Accrued financial lease outlay
    一年内到期的长期应付 Long—term account payable due within one year
    一年后到期的长期应付 Long—term account payable over one year
    专项应付款 Special payable
    一年内到期的专项应付 Long—term special payable due within one year
    一年后到期的专项应付 Long—term special payable over one year
    递延税款 Deferral taxes
     三、所有者权益类 Owners’equity 
    资本 Capita
    实收资本(或股本) Paid—up capital(or stock)
    实收资本 Paicl—up capital
    实收股本 Paid—up stock
    已归还投资 Investment Returned
    资本公积 Capital reserve
    资本(或股本)溢价 Cpital(or Stock) premium
    接受捐赠非现金资产准备 Receive non—cash donate reserve
    股权投资准备 Stock right investment reserves
    拨款转入 Allocate sums changeover in
    外币资本折算差额 Foreign currency capital
    其他资本公积 Other capital reserve
    盈余公积 Surplus reserves
    法定盈余公积 Legal surplus
    任意盈余公积 Free surplus reserves
    法定公益金 Legal public welfare fund
    储备基金 Reserve fund
    企业发展基金 Enterprise expension fund
    利润归还投资 Profits capitalizad on return of investment
    利润 Profits
    本年利润 Current year profits
    利润分配 Profit distribution
    其他转入 Other chengeover in
    提取法定盈余公积 Withdrawal legal surplus
    提取法定公益金 Withdrawal legal public welfare funds
    提取储备基金 Withdrawal reserve fund
    提取企业发展基金 Withdrawal reserve for business expansion
    提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund
    利润归还投资 Profits capitalizad on return of investment
    应付优先股股利 Preferred Stock dividends payable
    提取任意盈余公积 Withdrawal other common accumulation fund
    应付普通股股利 Common Stock dividends payable
    转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
    未分配利润 Undistributed profit
     四、成本类 Cost 
    生产成本 Cost of manufacture
    基本生产成本 Base cost of manufacture
    辅助生产成本 Auxiliary cost of manufacture
    制造费用 Manufacturing overhead
    材料费 Materials
    管理人员工资 Executive Salaries
    奖金 Wages
    退职金 Retirement allowance
    补贴 Bonus
    外保劳务费 Outsourcing fee
    福利费 Employee benefits/welfare
    会议费 Coferemce
    加班餐费 Special duties
    市内交通费 Business traveling
    通讯费 Correspondence
    电话费 Correspondence
    水电取暖费 Water and Steam
    税费 Taxes and dues
    租赁费 Rent
    管理费 Maintenance
    车辆维护费 Vehicles maintenance
    油料费 Vehicles maintenance
    培训费 Education and training
    接待费 Entertainment
    图书、印刷费 Books and printing
    运费 Transpotation
    保险费 Insurance premium
    支付手续费 Commission
    杂费 Sundry charges
    折旧费 Depreciation expense
    机物料消耗 Article of consumption
    劳动保护费 Labor protection fees
    季节性停工损失 Loss on seasonality cessation
    劳务成本 Service costs
     五、损益类 Profit and loss 
    收入 Income
    业务收入 OPERATING INCOME
    主营业务收入 Prime operating revenue
    产品销售收入 Sales revenue
    服务收入 Service revenue
    其他业务收入 Other operating revenue
    材料销售 Sales materials
    代购代售
    包装物出租 Wrappage lease
    出让资产使用权收入 Remise right of assets revenue
    返还所得税 Reimbursement of income tax
    其他收入 Other revenue
    投资收益 Investment income
    短期投资收益 Current investment income
    长期投资收益 Long—term investment income
    计提的委托贷款减值准备 Withdrawal of entrust loans reserves
    补贴收入 Subsidize revenue
    国家扶持补贴收入 Subsidize revenue from country
    其他补贴收入 Other subsidize revenue
    营业外收入 NON—OPERATING INCOME
    非货币性交易收益 Non—cash deal income
    现金溢余 Cash overage
    处置固定资产净收益 Net income on disposal of fixed assets
    出售无形资产收益 Income on sales of intangible assets
    固定资产盘盈 Fixed assets inventory profit
    罚款净收入 Net amercement income
    支出 Outlay
    业务支出 Revenue charges
    主营业务成本 Operating costs
    产品销售成本 Cost of goods sold
    服务成本 Cost of service
    主营业务税金及附加 Tax and associate charge
    营业税 Sales tax
    消费税 Consumption tax
    城市维护建设税 Tax for maintaining and building cities
    资源税 Resources tax
    土地增值税 Increment tax on land value
    其他业务支出 Other business expense
    销售其他材料成本 Other cost of material sale
    其他劳务成本 Other cost of service
    其他业务税金及附加费 Other tax and associate charge
    费用 Expenses
    营业费用 Operating expenses
    代销手续费 Consignment commission charge
    运杂费 Transpotation
    保险费 Insurance premium
    展览费 Exhibition fees
    广告费 Advertising fees
    管理费用 Adminisstrative expenses
    职工工资 Staff Salaries
    修理费 Repair charge
    低值易耗摊销 Article of consumption
    办公费 Office allowance
    差旅费 Travelling expense
    工会经费 Labour union expenditure
    研究与开发费 Research and development expense
    福利费 Employee benefits/welfare
    职工教育经费 Personnel education
    待业保险费 Unemployment insurance
    劳动保险费 Labour insurance
    医疗保险费 Medical insurance
    会议费 Coferemce
    聘请中介机构费 Intermediary organs
    咨询费 Consult fees
    诉讼费 Legal cost
    业务招待费 Business entertainment
    技术转让费 Technology transfer fees
    矿产资源补偿费 Mineral resources compensation fees
    排污费 Pollution discharge fees
    房产税 Housing property tax
    车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
    土地使用税 Tenure tax
    印花税 Stamp tax
    财务费用 Finance charge
    利息支出 Interest exchange
    汇兑损失 Foreign exchange loss
    各项手续费 Charge for trouble
    各项专门借款费用 Special—borrowing cost
    营业外支出 Nonbusiness expenditure
    捐赠支出 Donation outlay
    减值准备金 Depreciation reserves
    非常损失 Extraordinary loss
    处理固定资产净损失 Net loss on disposal of fixed assets
    出售无形资产损失 Loss on sales of intangible assets
    固定资产盘亏 Fixed assets inventory loss
    债务重组损失 Loss on arrangement
    罚款支出 Amercement outlay
    所得税 Income tax
    以前年度损益调整 Prior year income adjustment
    ;

会计英语词汇

6. 会计英语词汇

 会计必备英语词汇
                         导语:会计是以货币为主要计量单位,运用专门的方法,核算和监督一个单位经济活动的一种经济管理工作。下面是我收集整理的'会计必备英语词汇,欢迎参考!
    
         Accounting system 会计系统
         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
         Balance sheet 资产负债表
         Bookkeepking 簿记
         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
         Cash flow prospects 现金流量预测
         Window dressing 门面粉饰
         Certificate in Internal Auditing 内部审计证书
         Certificate in Management 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 批露
         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
         Owner's 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
    ;

7. 会计科目英文缩写

会计科目英文缩写:accounting;
所谓会计,就是把企业有用的各种经济业务统一成以货币为计量单位,通过记账、算账、报账等一系列程序来提供反映企业财务状况和经营成果的经济信息。
会计是以货币为主要计量单位,运用专门的方法,对企业、机关单位或其他经济组织的经济活动进行连续、系统、全面地反映和监督的一项经济管理活动。具体而言,会计是对一定主体的经济活动进行的核算和监督,并向有关方面提供会计信息。

古代会计
人类原始计量记录行为的发生是以人类生产行为的发生,发展作为根本前提的,它是社会发展到一定阶段的产物。古代会计,从时间上说,就是从旧石器时代的中晚期至封建社会末期的这段漫长的时期。
从会计所运用的主要技术方法方面看,主要涉及原始计量记录法,单式账簿法和初创时期的复式记账法等。这个期间的会计所进行的计量,记录,分析等工作一开始是同其他计算工作混合在一起,经过漫长的发展过程后,才逐步形成一套具有自己特征的方法体系,成为一种独立的管理工作。

会计科目英文缩写

8. 财务英语的简写

财务英语的简写是Finance
财务泛指财务活动和财务关系。前者指企业在生产过程中涉及资金的活动,表明财务的形式特征; 后者指财务活动中企业和各方面的经济关系,揭示财务的内容本质。因此,概括说来,企业财务就是企业再生产过程中的资金运动,体现着企业和各方面的经济关系。
财务不仅是国民经济各部门、各单位在物质资料再生产过程中客观存在的资金运动及资金运动过程中所体现的经济关系,更主要的是财产和债务,即资产和负债等。

扩展资料财务工作基本职责:
1、负责公司日常财务核算,参与公司的经营管理。
2、根据公司资金运作情况,合理调配资金,确保公司资金正常运转。
3、搜集公司经营活动情况、资金动态、营业收入和费用开支的资料并进行分析、提出建议,定期向总经理报告。
4、组织各部门编制收支计划,编制公司的月、季、年度营业计划和财务计划,定期对执行情况进行检查分析。
5、严格财务管理,加强财务监督,督促财务人员严格执行各项财务制度和财经纪律。
6、负责企业网上银行的安全与正常运营,负责下属各企业应上缴费用、下达与收缴工作。
7、负责企业的资产管理、债权债务的管理工作,参与企业的各项投资管理。
8、负责企业年度财务决算工作,审核、编制上级有关财务报表,并进行综合分析。