常用英文詞(會(huì)計(jì)專用名詞中英對(duì)照表)
1.會(huì)計(jì)專用名詞中英對(duì)照表
會(huì)計(jì)常用英語單詞 帳目名詞 一、資產(chǎn)類 Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 現(xiàn)金 Cash 銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 銀行本票 Cashier''s cheque 銀行匯票 Bank draft 信用卡 Credit card 信用證保證金 L/C Guarantee deposits 存出投資款 Refundable deposits 短期投資 Short-term investments 股票 Short-term investments - stock 債券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 其他應(yīng)收款 Other notes receivable 壞賬準(zhǔn)備 Bad debt reserves 預(yù)付賬款 Advance money 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 物資采購 Supplies purchasing 原材料 Raw materials 包裝物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差異 Materials cost variance 自制半成品 Semi-Finished goods 庫存商品 Finished goods 商品進(jìn)銷差價(jià) Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷商品 Trust to and sell the goods on a commission basis 受托代銷商品 Commissioned and sell the goods on a commission basis 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves 分期收款發(fā)出商品 Collect money and send out the goods by stages 待攤費(fèi)用 Deferred and prepaid expenses 長期投資 Long-term investment 長期股權(quán)投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權(quán)投資 Other investment on stocks 長期債權(quán)投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權(quán)投資 Other investment on bonds 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditor''s rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準(zhǔn)備 Depreciation reserves 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 工程物資 Project goods and material 專用材料 Special-purpose material 專用設(shè)備 Special-purpose equipment 預(yù)付大型設(shè)備款 Prepayments for equipment 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 會(huì)計(jì)常用詞匯 accountant genaral 會(huì)計(jì)主任 account balancde 結(jié)平的帳戶 account bill 帳單 account books 帳 account classification 帳戶分類 account current 往來帳 account form of balance sheet 帳戶式資產(chǎn)負(fù)債表 account form of profit and loss statement 帳戶式損益表 account payable 應(yīng)付帳款 account receivable 應(yīng)收帳款 account of payments 支出表 account of receipts 收入表 account title 帳戶名稱，會(huì)計(jì)科目 accounting year 或financial year 會(huì)計(jì)年度 accounts payable ledger 應(yīng)付款分類帳Accounting period（會(huì)計(jì)期間）are related to specific time periods ,typically one year（通常是一年） 資產(chǎn)負(fù)債表：balance sheet 可以不大寫b 利潤表： income statements (or statements of income) 利潤分配表：retained earnings 現(xiàn)金流量表：cash flows 二、負(fù)債類 Liability。
2.會(huì)計(jì)英語專業(yè)詞匯
建議您先把審計(jì)和會(huì)計(jì)考過再說吧。
一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面 FINANCIAL REPORT COVER 報(bào)表所屬期間之期末時(shí)間點(diǎn) Period Ended 所屬月份 Reporting Period 報(bào)出日期 Submit Date 記賬本位幣幣種 Local Reporting Currency 審核人 Verifier 填表人 Preparer 二、資產(chǎn)負(fù)債表 Balance Sheet 資產(chǎn) Assets 流動(dòng)資產(chǎn) Current Assets 貨幣資金 Bank and Cash 短期投資 Current Investment 一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year 減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year 減：短期投資跌價(jià)準(zhǔn)備 Less: Impairment for current investment 短期投資凈額 Net bal of current investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 減：應(yīng)收賬款壞賬準(zhǔn)備 Less: Bad debt provision for Account receivable 應(yīng)收賬款凈額 Net bal of Account receivable 其他應(yīng)收款 Other receivable 減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable 其他應(yīng)收款凈額 Net bal of Other receivable 預(yù)付賬款 Prepayment 應(yīng)收補(bǔ)貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價(jià)準(zhǔn)備 Less: Provision for Inventory 存貨凈額 Net bal of Inventory 已完工尚未結(jié)算款 Amount due from customer for contract work 待攤費(fèi)用 Deferred Expense 一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year 一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year 其他流動(dòng)資產(chǎn) Other current assets 流動(dòng)資產(chǎn)合計(jì) Total current assets 長期投資 Long-term investment 長期股權(quán)投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長期債權(quán)投資 Long-term debt investment 長期投資合計(jì) Total for long-term investment 減：長期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment 減：長期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment 減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable 長期投資凈額 Net bal of long-term investment 其中：合并價(jià)差 Include: Goodwill (Negative goodwill) 固定資產(chǎn) Fixed assets 固定資產(chǎn)原值 Cost 減：累計(jì)折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減：固定資產(chǎn)減值準(zhǔn)備 Less: Impairment for fixed assets 固定資產(chǎn)凈額 NBV of fixed assets 工程物資 Material holds for construction of fixed assets 在建工程 Construction in progress 減：在建工程減值準(zhǔn)備 Less: Impairment for construction in progress 在建工程凈額 Net bal of construction in progress 固定資產(chǎn)清理 Fixed assets to be disposed of 固定資產(chǎn)合計(jì) Total fixed assets 無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無形資產(chǎn) Intangible assets 減：無形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets 無形資產(chǎn)凈額 Net bal of intangible assets 長期待攤費(fèi)用 Long-term deferred expense 融資租賃——未擔(dān)保余值 Finance lease – Unguaranteed residual values 融資租賃——應(yīng)收融資租賃款 Finance lease – Receivables 其他長期資產(chǎn) Other non-current assets 無形及其他長期資產(chǎn)合計(jì) Total other assets & intangible assets 遞延稅項(xiàng) Deferred Tax 遞延稅款借項(xiàng) Deferred Tax assets 資產(chǎn)總計(jì) Total assets 負(fù)債及所有者（或股東）權(quán)益 Liability & Equity 流動(dòng)負(fù)債 Current liability 短期借款 Short-term loans 應(yīng)付票據(jù) Notes payable 應(yīng)付賬款 Accounts payable 已結(jié)算尚未完工款 預(yù)收賬款 Advance from customers 應(yīng)付工資 Payroll payable 應(yīng)付福利費(fèi) Welfare payable 應(yīng)付股利 Dividend payable 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other fees payable 其他應(yīng)付款 Other payable 預(yù)提費(fèi)用 Accrued Expense 預(yù)計(jì)負(fù)債 Provision 遞延收益 Deferred Revenue 一年內(nèi)到期的長期負(fù)債 Long-term liability due within one year 其他流動(dòng)負(fù)債 Other current liability 流動(dòng)負(fù)債合計(jì) Total current liability 長期負(fù)債 Long-term liability 長期借款 Long-term loans 應(yīng)付債券 Bonds payable 長期應(yīng)付款 Long-term payable 專項(xiàng)應(yīng)付款 Grants & Subsidies received 其他長期負(fù)債 Other long-term liability 長期負(fù)債合計(jì) Total long-term liability 遞延稅項(xiàng) Deferred Tax 遞延稅款貸項(xiàng) Deferred Tax liabilities 負(fù)債合計(jì) Total liability 少數(shù)股東權(quán)益 Minority interests 所有者權(quán)益（或股東權(quán)益） Owners' Equity 實(shí)收資本（或股本） Paid in capital 減；已歸還投資 Less: Capital redemption 實(shí)收資本（或股本）凈額 Net bal of Paid in capital 資本公積 Capital Reserves 盈余公積 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未確認(rèn)投資損失 Unrealised investment losses 未分配利潤 Retained profits after appropriation 其中：本年利潤 Include: Profits for the year 外幣報(bào)表折算差額 Translation reserve 所有者（或股東）權(quán)益合計(jì) Total Equity 負(fù)債及所有者（或股東）權(quán)益合計(jì) Total Liability & Equity 三、利潤及利潤分。
3.會(huì)計(jì)學(xué)方面都有哪些主要英文詞匯?
會(huì)計(jì)學(xué)英語詞匯
accountant 會(huì)計(jì)師
bookkeeping 簿記
bookkeeper 簿記師
double-entry bookkeeping 復(fù)式簿記
single-entry bookkeeping 單式簿記
account book 帳簿，會(huì)計(jì)簿冊(cè)
cashbook 現(xiàn)金出納簿
journal 日記簿
statement of accounts 帳目表，帳單
balance (sheet) 資產(chǎn)平穩(wěn)表
financial year, trading year 財(cái)政年度
income and expenditure, receipts and expenditure, output and input 支出和收入
assets 資產(chǎn)
liabilities 債務(wù)，負(fù)債
debit 借方
turnover, volume of business 營業(yè)額，銷售額
cash on hand 留存現(xiàn)金，庫存現(xiàn)金
cash balance 現(xiàn)金余額，現(xiàn)款結(jié)存
credit balance 貸方余額
debit balance 借方余額，借方差額
deficit 虧空
balance of trade 貿(mào)易差額，國際貿(mào)易平衡
balance of payments （國際）收支，國際收支差額表
祝你愉快！
4.會(huì)計(jì)科目英文匯總好心的人給我來一份,越精辟越好謝謝
中國會(huì)計(jì)科目的中英文對(duì)照 一、資產(chǎn)類 Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 現(xiàn)金 Cash 銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 銀行本票 Cashiers cheque 銀行匯票 Bank draft 信用卡 Credit card 信用證保證金 L/C Guarantee deposits 存出投資款 Refundable deposits 短期投資 Short-term investments 股票 Short-term investments - stock 債券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 其他應(yīng)收款 Other notes receivable 壞賬準(zhǔn)備 Bad debt reserves 預(yù)付賬款 Advance money 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 物資采購 Supplies purchasing 原材料 Raw materials 包裝物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差異 Materials cost variance 自制半成品 Semi-Finished goods 庫存商品 Finished goods 商品進(jìn)銷差價(jià) Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷商品 Trust to and sell the goods on a commission basis 受托代銷商品 Commissioned and sell the goods on a commission basis 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves 分期收款發(fā)出商品 Collect money and send out the goods by stages 待攤費(fèi)用 Deferred and prepaid expenses 長期投資 Long-term investment 長期股權(quán)投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權(quán)投資 Other investment on stocks 長期債權(quán)投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權(quán)投資 Other investment on bonds 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditors rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準(zhǔn)備 Depreciation reserves 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 工程物資 Project goods and material 專用材料 Special-purpose material 專用設(shè)備 Special-purpose equipment 預(yù)付大型設(shè)備款 Prepayments for equipment 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 長期待攤費(fèi)用 Long-term deferred and prepaid expenses 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負(fù)債類 Liability 短期負(fù)債 Current liability 短期借款 Short-term borrowing 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)付賬款 Account payable 預(yù)收賬款 Deposit received 代銷商品款 Proxy sale goods revenue 應(yīng)付工資 Accrued wages 應(yīng)付福利費(fèi) Accrued welfarism 應(yīng)付股利 Dividends payable 應(yīng)交稅金 Tax payable 應(yīng)交增值稅 value added tax payable 進(jìn)項(xiàng)稅額 Withholdings on VAT 已交稅金 Paying tax 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 減免稅款 Tax deduction 銷項(xiàng)稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 轉(zhuǎn)出多。
5.我想知道一些常用的會(huì)計(jì)英語詞匯的簡寫
(1)會(huì)計(jì)與會(huì)計(jì)理論 會(huì)計(jì) accounting 決策人 Decision Maker 投資人 Investor 股東 Shareholder 債權(quán)人 Creditor 財(cái)務(wù)會(huì)計(jì) Financial Accounting 管理會(huì)計(jì) Management Accounting 成本會(huì)計(jì) Cost Accounting 私業(yè)會(huì)計(jì) Private Accounting 公眾會(huì)計(jì) Public Accounting 注冊(cè)會(huì)計(jì)師 CPA Certified Public Accountant 國際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC 美國注冊(cè)會(huì)計(jì)師協(xié)會(huì) AICPA 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) FASB 管理會(huì)計(jì)協(xié)會(huì) IMA 美國會(huì)計(jì)學(xué)會(huì) AAA 稅務(wù)稽核署 IRS 獨(dú)資企業(yè) Proprietorship 合伙人企業(yè) Partnership 公司 Corporation 會(huì)計(jì)目標(biāo) Accounting Objectives 會(huì)計(jì)假設(shè) Accounting Assumptions 會(huì)計(jì)要素 Accounting Elements 會(huì)計(jì)原則 Accounting Principles 會(huì)計(jì)實(shí)務(wù)過程 Accounting Procedures 財(cái)務(wù)報(bào)表 Financial Statements 財(cái)務(wù)分析Financial Analysis 會(huì)計(jì)主體假設(shè) Separate-entity Assumption 貨幣計(jì)量假設(shè) Unit-of-measure Assumption 持續(xù)經(jīng)營假設(shè) Continuity(Going-concern) Assumption 會(huì)計(jì)分期假設(shè) Time-period Assumption 資產(chǎn) Asset 負(fù)債 Liability 業(yè)主權(quán)益 Owner's Equity 收入 Revenue 費(fèi)用 Expense 收益 Income 虧損 Loss 歷史成本原則 Cost Principle 收入實(shí)現(xiàn)原則 Revenue Principle 配比原則 Matching Principle 全面披露原則 Full-disclosure (Reporting) Principle 客觀性原則 Objective Principle 一致性原則 Consistent Principle 可比性原則 Comparability Principle 重大性原則 Materiality Principle 穩(wěn)健性原則 Conservatism Principle 權(quán)責(zé)發(fā)生制 Accrual Basis 現(xiàn)金收付制 Cash Basis 財(cái)務(wù)報(bào)告 Financial Report 流動(dòng)資產(chǎn) Current assets 流動(dòng)負(fù)債 Current Liabilities 長期負(fù)債 Long-term Liabilities 投入資本 Contributed Capital 留存收益 Retained Earning ------------------------------------------------------------ (2)會(huì)計(jì)循環(huán) 會(huì)計(jì)循環(huán) Accounting Procedure/Cycle 會(huì)計(jì)信息系統(tǒng) Accounting information System 帳戶 Ledger 會(huì)計(jì)科目 Account 會(huì)計(jì)分錄 Journal entry 原始憑證 Source Document 日記帳 Journal 總分類帳 General Ledger 明細(xì)分類帳 Subsidiary Ledger 試算平衡 Trial Balance 現(xiàn)金收款日記帳 Cash receipt journal 現(xiàn)金付款日記帳 Cash disbursements journal 銷售日記帳 Sales Journal 購貨日記帳 Purchase Journal 普通日記帳 General Journal 工作底稿 Worksheet 調(diào)整分錄 Adjusting entries 結(jié)帳 Closing entries ---------------------------------------------------------- (3)現(xiàn)金與應(yīng)收帳款 現(xiàn)金 Cash 銀行存款 Cash in bank 庫存現(xiàn)金 Cash in hand 流動(dòng)資產(chǎn) Current assets 償債基金 Sinking fund 定額備用金 Imprest petty cash 支票 Check(cheque) 銀行對(duì)帳單 Bank statement 銀行存款調(diào)節(jié)表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 應(yīng)付憑單 Vouchers payable 應(yīng)收帳款 Account receivable 應(yīng)收票據(jù) Note receivable 起運(yùn)點(diǎn)交貨價(jià) F.O.B shipping point 目的地交貨價(jià) F.O.B destination point 商業(yè)折扣 Trade discount 現(xiàn)金折扣 Cash discount 銷售退回及折讓 Sales return and allowance 壞帳費(fèi)用 Bad debt expense 備抵法 Allowance method 備抵壞帳 Bad debt allowance 損益表法 Income statement approach 資產(chǎn)負(fù)債表法 Balance sheet approach 帳齡分析法 Aging analysis method 直接沖銷法 Direct write-off method 帶息票據(jù) Interest bearing note 不帶息票據(jù) Non-interest bearing note 出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate 到期日 Maturity date 本票 Promissory note 貼現(xiàn) Discount 背書 Endorse 拒付費(fèi) Protest fee ------------------------------------------------------------ (4)存貨 存貨 Inventory 商品存貨 Merchandise inventory 產(chǎn)成品存貨 Finished goods inventory 在產(chǎn)品存貨 Work in process inventory 原材料存貨 Raw materials inventory 起運(yùn)地離岸價(jià)格 F.O.B shipping point 目的地抵岸價(jià)格 F.O.B destination 寄銷 Consignment 寄銷人 Consignor 承銷人 Consignee 定期盤存 Periodic inventory 永續(xù)盤存 Perpetual inventory 購貨 Purchase 購貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and shortages 分批認(rèn)定法 Specific identification 加權(quán)平均法 Weighted average 先進(jìn)先出法 First-in, first-out or FIFO 后進(jìn)先出法 Lost-in, first-out or LIFO 移動(dòng)平均法 Moving average 成本或市價(jià)孰低法 Lower of cost or market or LCM 市價(jià) Market value 重置成本 Replacement cost 可變現(xiàn)凈值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售價(jià)格法 Retail method 成本率 Cost ratio。
6.會(huì)計(jì)科目中英文對(duì)照表
關(guān)鍵詞匯表
A
Accounting entity 會(huì)計(jì)主體
Accounting equation 會(huì)計(jì)平衡式
Accounting framework 會(huì)計(jì)框架
Accounting period concept 會(huì)計(jì)期間概念
Accounts 賬戶
Accounts payable 應(yīng)付賬款
Accounts receivable 應(yīng)收賬款
Accrual basis for accounting 權(quán)責(zé)發(fā)生制
Accrual concept 應(yīng)計(jì)概念
Accumulated depreciation 累計(jì)折舊
Acid test ratio 速動(dòng)比率
Activity ratios 效率比率
Activity-based costs systems 作業(yè)成本制度
Allowance for bad debts 壞賬準(zhǔn)備
Allowance for doubtful accounts 不良?jí)馁~準(zhǔn)備
Amortization of bond discount 債券折價(jià)攤銷
7.常用會(huì)計(jì)英語 有哪些
補(bǔ)充：Accounting system 會(huì)計(jì)系統(tǒng) American Accounting Association 美國會(huì)計(jì)協(xié)會(huì) American Institute of CPAs 美國注冊(cè)會(huì)計(jì)師協(xié)會(huì) Audit 審計(jì) Balance sheet 資產(chǎn)負(fù)債表 Bookkeepking 簿記 Cash flow prospects 現(xiàn)金流量預(yù)測 Certificate in Internal Auditing 內(nèi)部審計(jì)證書 Certificate in Management Accounting 管理會(huì)計(jì)證書 Certificate Public Accountant注冊(cè)會(huì)計(jì)師 Cost accounting 成本會(huì)計(jì) External users 外部使用者 Financial accounting 財(cái)務(wù)會(huì)計(jì) Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) Financial forecast 財(cái)務(wù)預(yù)測 Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則 General-purpose information 通用目的信息 Government Accounting Office 政府會(huì)計(jì)辦公室 Income statement 損益表 Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì) Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì) Integrity 整合性 Internal auditing 內(nèi)部審計(jì) Internal control structure 內(nèi)部控制結(jié)構(gòu) Internal Revenue Service 國內(nèi)收入署 Internal users 內(nèi)部使用者 Management accounting 管理會(huì)計(jì) Return of investment 投資回報(bào) Return on investment 投資報(bào)酬 Securities and Exchange Commission 證券交易委員會(huì) Statement of cash flow 現(xiàn)金流量表 Statement of financial position 財(cái)務(wù)狀況表 Tax accounting 稅務(wù)會(huì)計(jì) Accounting equation 會(huì)計(jì)等式 Articulation 勾稽關(guān)系 Assets 資產(chǎn) Business entity 企業(yè)個(gè)體 Capital stock 股本 Corporation 公司 Cost principle 成本原則 Creditor 債權(quán)人 Deflation 通貨緊縮 Disclosure 批露 Expenses 費(fèi)用 Financial statement 財(cái)務(wù)報(bào)表 Financial activities 籌資活動(dòng) Going-concern assumption 持續(xù)經(jīng)營假設(shè) Inflation 通貨膨漲 Investing activities 投資活動(dòng) Liabilities 負(fù)債 Negative cash flow 負(fù)現(xiàn)金流量 Operating activities 經(jīng)營活動(dòng) Owner's equity 所有者權(quán)益 Partnership 合伙企業(yè) Positive cash flow 正現(xiàn)金流量 Retained earning 留存利潤 Revenue 收入 Sole proprietorship 獨(dú)資企業(yè) Solvency 清償能力 Stable-dollar assumption 穩(wěn)定貨幣假設(shè) Stockholders 股東 Stockholders' equity 股東權(quán)益 Window dressing 門面粉飾 Account 帳。
8.會(huì)計(jì)英文專業(yè)詞翻譯：短期借款,應(yīng)付賬款,預(yù)計(jì)負(fù)債,預(yù)付賬款
短期借款Short Term Loan ，應(yīng)付賬款accounts payable，預(yù)計(jì)負(fù)債Estimated Liabilities，預(yù)付賬款Prepayments
短期借款是指企業(yè)根據(jù)生產(chǎn)經(jīng)營的需要，從銀行或其他金融機(jī)構(gòu)借入的償還期在一年以內(nèi)的各種借款，包括生產(chǎn)周轉(zhuǎn)借款、臨時(shí)借款等。
應(yīng)付賬款是企業(yè)（金融）應(yīng)支付但尚未支付的手續(xù)費(fèi)和傭金。
預(yù)計(jì)負(fù)債是指根據(jù)或有事項(xiàng)等相關(guān)準(zhǔn)則確認(rèn)的各項(xiàng)預(yù)計(jì)負(fù)債，包括對(duì)外提供擔(dān)保、未決訴訟、產(chǎn)品質(zhì)量保證、重組義務(wù)以及固定資產(chǎn)和礦區(qū)權(quán)益棄置義務(wù)等產(chǎn)生的預(yù)計(jì)負(fù)債。
預(yù)付賬款是指企業(yè)按照購貨合同的規(guī)定，預(yù)先以貨幣資金或貨幣等價(jià)物支付供應(yīng)單位的款項(xiàng)。
擴(kuò)展資料：
預(yù)計(jì)負(fù)債的賬務(wù)處理
一、本科目核算企業(yè)確認(rèn)的對(duì)外提供擔(dān)保、未決訴訟、產(chǎn)品質(zhì)量保證、重組義務(wù)、虧損性合同等預(yù)計(jì)負(fù)債。
二、本科目可按形成預(yù)計(jì)負(fù)債的交易或事項(xiàng)進(jìn)行明細(xì)核算。
三、預(yù)計(jì)負(fù)債的主要賬務(wù)處理。
（一）企業(yè)由對(duì)外提供擔(dān)保、未決訴訟、重組義務(wù)產(chǎn)生的預(yù)計(jì)負(fù)債，應(yīng)按確定的金額，借記“營業(yè)外支出”等科目，貸記本科目。由產(chǎn)品質(zhì)量保證產(chǎn)生的預(yù)計(jì)負(fù)債，應(yīng)按確定的金額，借記“銷售費(fèi)用”科目，貸記本科目。
由資產(chǎn)棄置義務(wù)產(chǎn)生的預(yù)計(jì)負(fù)債，應(yīng)按確定的金額，借記“固定資產(chǎn)”或“油氣資產(chǎn)”科目，貸記本科目。在固定資產(chǎn)或油氣資產(chǎn)的使用壽命內(nèi)，按計(jì)算確定各期應(yīng)負(fù)擔(dān)的利息費(fèi)用，借記“財(cái)務(wù)費(fèi)用”科目，貸記本科目。
（二）實(shí)際清償或沖減的預(yù)計(jì)負(fù)債，借記本科目，貸記“銀行存款”等科目。
（三）根據(jù)確鑿證據(jù)需要對(duì)已確認(rèn)的預(yù)計(jì)負(fù)債進(jìn)行調(diào)整的，調(diào)整增加的預(yù)計(jì)負(fù)債，借記有關(guān)科目，貸記本科目；調(diào)整減少的預(yù)計(jì)負(fù)債做相反的會(huì)計(jì)分錄。
四、本科目期末貸方余額，反映企業(yè)已確認(rèn)尚未支付的預(yù)計(jì)負(fù)債。
參考資料：
百度百科-短期借款
百度百科-應(yīng)付賬款
百度百科-預(yù)計(jì)負(fù)債
百度百科-預(yù)付賬款
