会计专业英语词汇

 A

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Advertising expense 广告费用

Accrual basis of accounting 权责发生制

Accounts payable 应付账款

Accounts receivable 应收账款

 Account 帐户

 Accrual-type adjusting entry (accruals) 应计类调整分录

 Accounting information system 会计信息系统

 Accounts receivable-net 净应收账款

 Accumulated depreciation-land improvement 累计折旧-土地改良物

 Accumulated depreciation-buildings 累计折旧-建筑物

 Accumulated depreciation-equipment 累计折旧-设备

 Accumulated depreciation 累计折旧

 Assets 资产

 Amortization expense 待摊费用

 Allowance for doubtful accounts 呆账准备

 Aging of accounts receivable 应收账款帐龄

 B

 Bank service charge expense 银行服务费

 Balance sheet 资产负债表

 Bad debt expense 坏账费用

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Bank reconciliation 银行对账单

Bond issue costs 债券发行成本

Bonds payable 应付债券

Book value of a company 公司的账面价值

 Book value 账面价值

 Building 建筑物

C

 Carrying amount 账面结存额

 Carrying value 账面结存额

 Cash 现金

 Cash basis of accounting 收付实现制

 Cash receipt 现金收入（据）

 Creditor 债权人

 Certified Management Accountants 注册管理会计师

 Certified Internal Auditor 注册内部审计师

 Certified Public Accountants 注册公共会计师

 Carrying amount 账面结存额

 Common stock 普通股

 Conservatism 谨慎性

 Contra account 抵消帐户，对销帐户

 Contra asset account 备抵资产账户

 Contra equity account 备抵权益账户

 Contra liability account 备抵负债账户

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Cost principle 成本原则

Commissions expense 佣金费用

Contribution Margin 边际贡献（贡献毛利）

Cost of goods sold 销货成本

 Chart of accounts 帐户表

 Customer deposits 客户存款

 Credit 贷

 Classified balance sheet 分类资产负债表

 Current assets 流动资产

 Current year’s net income 当年净收入

 D

 Delivery equipment 投递设备

 Depreciation expense 折旧费用

 Debit 借

 Deferral 递延

 Depreciation 折旧

 Depreciation expense – equipment 折旧费用-设备

 Deferred income taxes 递延所得税

 Depletion expense 折耗费

 Double entry accounting 复式记账会计

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Discount on bonds payable 应付债券折扣

Discount on notes payable 应付贷款折扣

Discontinued operations 终止经营

E

 Equipment 设备

 Expenses 费用

 Effective interest rate method of amortization 实际利率法摊销

 Economic entity assumption 会计主体假设

 Earned 赚得

 Expired 到期的

 Extraordinary item—gain 异常项目利得

 Extraordinary items 异常项目

 F

 Financial accounting 财务会计

 Fees earned 挣得的费用

 First in, fist out (FIFO) 先进先出

 Financial accounting standards board (FASB) 财务会计准则委员会

 Financial statement 财务报表

 Full disclosure principle 充分披露原则

 Fixed expenses 固定费用

 Financing activities 筹资活动

 Furniture and fixtures 家具和固定装置

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 G

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Gains 利得

General journal entry 普通日记账分录

Gain on sale of assets 出售资产利得

General ledger 总分类账

 Gain on sale of land 出售土地利得

 Generally accepted accounting principles (GAAP) 公认会计原则

 Going concern assumption持续经营假设

 Gain on sale of investments 出售投资利得

 Gross margin 毛利

 Goodwill 商誉

 Gain on sale of truck 出售卡车利得

 I

 Institute of Certified Public Accountants 美国公共注册会计师协会

 Institute of Management Accountants 管理会计师协会

 Insurance expense 保险费用

 Interest expense 利息费用

 Interest payable 应付利息

 Inventory 存货

 Investment revenues 投资收益

 Income summary account 收入汇总帐户

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Interest income 利息收益

Investment securities 证券投资

Interest receivable 应收利息

Interest revenues 利息收入

 Income statement 收益表

 Income statement account 收益表帐户

 Incurred 发生的

 Income taxes payable 应付所得税

 Indirect method of SCF 现金流量表间接方法

 Investing activities 投资活动

 Intangible assets 无形资产

 Investments 投资

 Investor 投资者

 J

 Joe Perez, Capital Joe Perez 资本

 Joe Perez, Drawing Joe Perez 提款

 Journal entry 日记账分录

 J. Ott, Capital J. Ott 资本

 J. Ott, Drawing J. Ott 提款

 L

 Land 土地

 Liabilities 负债

 Loans receivable 应收贷款

 Losses 损失

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Loss on sale of assets 出售资产损失

Loss from lawsuit 诉讼损失

Long term investments 长期投资

Loss on sale of truck 出售卡车损失

 Loss on sale of computer 出售计算机损失

 Last in, first out (LIFO) 后进先出

 Land improvements 土地改良

 Lawsuit payable 应付诉讼费

 Long term liabilities 长期负债

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 M

 Managerial accounting 管理会计

 Matching principle 配比原则

 Mary Smith, Capital --Mary Smith资本

 Mary Smith, Drawing --Mary Smith提款

 Miscellaneous expense 杂项费用

 Merchandise inventory 商品存货

 Mortgage loan payable 应付抵押贷款

 Monetary unit assumption货币单位假设

 Matt Jones, Capital Matt Jones资本

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Matt Jones, current year net income Matt Jones当年净收入

N

Net income 净收益

 Net loss 净损失

 Notes payable 应付票据（贷款）

 Net realizable value 可变现净值

 Net of tax 除税净额

 O

 Office equipment 办公设备

 Owner’s (stockholders’) equity 业主（股东）权益

 Organization chart 组织结构图

 Operating activities 经营活动

 Other current assets 其它流动资产

 Other current liabilities 其它流动负债

 Office equipment expense 办公设备费

 Office supplies expense 办公用品费

 Operating income 营业收入

 Other accrual expenses payable 其它应付应计费用

 Other assets 其它资产

 P

 private accounting 私业会计

 public accounting 公共（众）会计

 Paid-in capital 实收资本

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Preferred stock 优先股

Prepaid advertising 预付广告费

Prepaid association dues 预付协会会费

Prepaid expense 预付费用

 Prepaid insurance 预付保险费

 Prepaid rent 预付租金

 Purchases 购买品

 Principal 本金

 paid-in capital in excess of par value -common stock 普通股股票溢价

 paid-in capital in excess of par value -preferred stock 优先股股票溢价

 paid-in capital from treasury stock 出售库存股所得资本

 Payroll taxes payable 应付工资税

 Purchase order 订货单

 Petty cash 零用现金

 Property, plant, and equipment 固定资产

 Primary activities 主营业务

 Promissory note 本票

 R

 Rent expense 租金费用

 Retained earnings 留存收益

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Revenues recognition principle 收入确认原则

Revenues 收入

Repairs and maintenance expense 修理及维护费用

Residual value 残值；剩余价值

 Receipts 入款

 S

 Sales 销售收入

 Sales allowances 销货折让

 sales discounts 销售折扣

 sales returns销货退回

 Salaries expense 工资费用

 Sales revenues 销货收入

 Salaries payable 应付工资

 Securities and Exchange Commission 美国证券交易委员会

 Service revenues 服务收入

 Service charge revenues 服务费收入

 Supplies 供应品

 Supplies expense 供应品费用

 Subsidiary ledger 明细分类账

 Secondary activities 次营业务

 Sold 销售

 Sole proprietorship 独资企业

 Statement of cash flows 现金流量表

 Statement of stockholders’ equity 股东权益表

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Stockholders’ equity 股东权益

T

Temporary help expense 临时帮助费用

Telephone expense 电话费

 Trial balance 试算平衡表

 Temporary service expense 临时服务费用

 Treasury stock 库存股

 T-account T型帐户

 Taxes payable 应付税款

 Temporary investments 临时投资

 Trade names 商标

 U

 Unearned revenues 未实现收入

 Utilities expense 能源费（水、电、气等）

 V

 Vehicles 交通工具

 Vendors 供应商

 W

 Wages expense 工资费用

 Wages payable 应付工资

 Warranty liability 担保负债（责任）

 Y

 Year-to-date net income 年累计净收入