会计词汇中英文对照实用2篇
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会计专业常用英语词汇1
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
Owners 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
Account 帐户
Accounting system 会计系统
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
Balance sheet 资产负债表
Bookkeepking 簿记
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Manageme*阿拉文库 *nt 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 披露
会计专业常用英语词汇2
资产 assets
流动资产 current assets
现金及约当现金 cash and cash equivalents
库存现金 cash on hand
零用金/周转金 petty cash/revolving funds
银行存款 cash in banks
在途现金 cash in transit
约当现金 cash equivalents
其它现金及 约当现金 other cash and cash equivalents
短期投资 short-term investment
短期投资 -股票 short-term investments - stock
短期投资 -短期票券 short-term investments - short-term notes and bills
短期投资 -政府债券 short-term investments - government bonds
短期投资 -受益凭证 short-term investments - beneficiary certificates
短期投资 -公司债 short-term investments - corporate bonds
短期投资 -其它 short-term investments - other
备抵短期投资跌价损失 allowance for reduction of short-term investment to market
应收票据 notes receivable
应收票据 notes receivable
应收票据贴现 discounted notes receivable
应收票据 -关系人 notes receivable - related parties
其它应收票据 other notes receivable
备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable
应收帐款 accounts receivable
应收帐款 accounts receivable
应收分期帐款 installment accounts receivable
应收帐款 -关系人 accounts receivable - related parties
备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable
其它应收款 other receivables
应收出售远汇款 forward exchange contract receivable
应收远汇款 -外币 forward exchange contract receivable - foreign currencies
买卖远汇折价 discount on forward ex-change contract
应收收益 earned revenue receivable
应收退税款 income tax refund receivable
其它应收款 - 关系人 other receivables - related parties
其它应收款 - 其它 other receivables - other
备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables
存货 inventories
在途商品 goods in transit
备抵存货跌价损失 allowance for reduction of inventory to market
制成品 finished goods
寄销制成品 consigned finished goods
副产品 by-products
在制品 work in process
委外加工 work in process - outsourced
原料 raw materials
物料 supplies