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會(huì)計(jì)專業(yè)常用英語(yǔ)詞匯
詞匯是詞的集合體,詞匯和詞的關(guān)系是集體與個(gè)體的關(guān)系,好比樹(shù)林和樹(shù)的關(guān)系。在外企做會(huì)計(jì)，這些英語(yǔ)詞匯可一定要記牢了。還在等什么，快點(diǎn)背下來(lái)吧。小編帶來(lái)會(huì)計(jì)專業(yè)常用英語(yǔ)詞匯。
會(huì)計(jì)專業(yè)常用英語(yǔ)詞匯 篇1
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(yíng)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(yíng)活動(dòng)
Owners 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(rùn)
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
Account 帳戶
Accounting system 會(huì)計(jì)系統(tǒng)
American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì)
American Institute of CPAs 美國(guó)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(cè)
Certificate in Internal Auditing 內(nèi)部審計(jì)證書(shū)
Certificate in Management Accounting 管理會(huì)計(jì)證書(shū)
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(cè)
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(guó)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 披露
會(huì)計(jì)專業(yè)常用英語(yǔ)詞匯 篇2
資產(chǎn) assets
流動(dòng)資產(chǎn) current assets
現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents
庫(kù)存現(xiàn)金 cash on hand
零用金/周轉(zhuǎn)金 petty cash/revolving funds
銀行存款 cash in banks
在途現(xiàn)金 cash in transit
約當(dāng)現(xiàn)金 cash equivalents
其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents
短期投資 short-term investment
短期投資 -股票 short-term investments - stock
短期投資 -短期票券 short-term investments - short-term notes and bills
短期投資 -政府債券 short-term investments - government bonds
短期投資 -受益憑證 short-term investments - beneficiary certificates
短期投資 -公司債 short-term investments - corporate bonds
短期投資 -其它 short-term investments - other
備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market
應(yīng)收票據(jù) notes receivable
應(yīng)收票據(jù) notes receivable
應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable
應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties
其它應(yīng)收票據(jù) other notes receivable
備抵呆帳 －應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable
應(yīng)收帳款 accounts receivable
應(yīng)收帳款 accounts receivable
應(yīng)收分期帳款 installment accounts receivable
應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties
備抵呆帳 －應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable
其它應(yīng)收款 other receivables
應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable
應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies
買(mǎi)賣(mài)遠(yuǎn)匯折價(jià) discount on forward ex-change contract
應(yīng)收收益 earned revenue receivable
應(yīng)收退稅款 income tax refund receivable
其它應(yīng)收款 - 關(guān)系人 other receivables - related parties
其它應(yīng)收款 - 其它 other receivables - other
備抵呆帳 - 其它應(yīng)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(jià)損失 allowance for reduction of inventory to market
制成品 finished goods
寄銷制成品 consigned finished goods
副產(chǎn)品 by-products
在制品 work in process
委外加工 work in process - outsourced
原料 raw materials
物料 supplies
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