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会计英语单词

(2008-12-08 15:18:52)
标签:

n1

n2

of

b6

会计英语

单词

会计

文化

分类: 我的大学

1-1  accounting:会计

1-1  financial statement:会计报表,财务报表

1-1  Balance Sheet:资产负债表

1-2  entity:会计实体

1-4  financial position:财务状况

1-6  asset:资产

1-6  liabilities:负债

1-6  equity:权益

1-7  cash:现金

1-9  fund:资金;基金,专款

1-10  obligation:义务,责任;偿还债务的责任

1-10  creditor:债权人

1-10  credit:信用,信贷

1-10  supplier:供应商

1-10  amount:数量,金额

1-10  accounts payable:应付账款

1-10  payable:应付的

1-11  clai:M债权,要求权

1-11  current:流动的,短期的

1-13  common stock:普通股

1-13  paid-in capital:实收资本

1-14  profit:利润

1-14  earnings:营业利润,盈利,收益

1-14  dividend:股利

1-14  retained earnings:留存收益

1-15  due:欠款的,应付的

1-15  residual clai:M剩余要求权

B1-16  dual-aspect concept:复式簿记原则

1-20  balance:(使资产负债表两边)平衡(即资产=负债+所有者权益)

1-20  accountant:会计师,会计专家,审计员

1-22  accounting concept:会计原则

1-24  bank account:银行往来账户

1-26  net assets:净资产

B1-27  money-measurement concept:货币核算原则

1-28  supplies:物料用品

B1-34  entity concept:会计实体原则

1-34  account:账户

1-34  withdraw:提款,提取(资金)

1-34  withdrawal:提款

1-35  sole owner:独资经营者,个体户

N1-38  corporation:法人,公司

N1-38  partnership:合伙企业

N1-38  proprietorship:独资企业

1-39  deposit:存款

B1-40  going-concern concept:持续经营原则

1-41  concern:公司(对工商企业的一般称呼)

N1-43  monetary asset:货币资产

N1-43  fair value:公平价值

N1-43  nonmonetary asset:非货币资产

N1-43  cost:成本

B1-44  asset-measurement concept:资产核算原则

1-44  market value:市场价值,市价

1-45  marketable securities:有价证券,适销证券

1-45  stock exchange:证券交易所

1-49  depreciation:折旧

1-50  inventory:存货

1-56  bond:债券

1-62  cash register:现金出纳机

1-62  petty cash:零用现金

N1-64  lease:租赁

N1-64  capital lease:资本租赁

1-65  contract:合同,契约

1-67  trademark:商标

N1-69  noncurrent:非流动的

1-70  current asset:流动资产

1-74  current liabilities:流动负债

1-74  become / fall due:到期

1-75  repay:偿付

B1-77  current ratio:流动比率

1-77  meet one's obligations:偿债

1-80  share:份额,股份,股票

1-80  shareholder:股东

1-80  stockholder:股东

1-80  ownership:所有权

1-81  additional paid-in capital:资本溢价,实收资本溢价,追加缴入资本

1-82  transaction:交易

1-83  profitable:赚钱的,有利可图的,盈利的

1-86  operating activity:经营活动

1-P20  goodwill:商誉

PT1Q19  insurance policy:保单

PT1Q19  prepaid expense:预付费用

PT1Q20  plant and property:固定资产

PT1Q22  accounts receivable:应收账款

2-2  securities:有价证券

2-2  stock:股票,股份;存货,库存

2-2  Treasury:财政部(英美常用,其他国家多用Ministry of Finance)

2-2  treasury bonds:长期国债(由英、美政府发行的长期债券)

N2-3  investment in safe:保值投资,安全投资    = safe investmen

TN2-3  money market fund:货币市场基金

N2-3  cash equivalent:现金等价物

2-5  goods:货物

2-5  raw material:原材料

2-5  partially finished product:半成品

2-5  resale:转卖,转售

2-8  intangible asset:无形资产

2-10  tangible asset:有形资产

2-11  property, plant and equipment:财产、厂房与设备,固定资产

2-12  accumulated depreciation:累计折旧

2-15  patent:专利权

2-15  brand:商标,品牌,牌子

2-15  logo:(企业、公司等的)专用标识、标记、商标(如用于广告中的)

2-20  bank loan:银行借款

2-20  promissory note:本票,期票

N2-20  accrued liabilities:应计负债

2-21  tax liability:应纳税款

2-22  long-term debt:长期债务

N2-24  income tax:个人所得税;(美)也指公司所得税

N2-24  deferred income tax:递延所得税

2-37  note:票据;现钞,钞票

2-37  note payable:应付票据

2-37  note receivable:应收票据

2-43  double-entry:复式记账,复式簿记

2-51  sell at a profit:含利销售

2-53  vendor:卖方

2-55  on credit:信用交易,赊账

2-57  mortgage:抵押贷款,按揭贷款

2-57  balance:余额

2-59  offer:递价,出价;出售,发盘

2-62  interest:利息;权益


B2-64  income:收入,收益,利润

2-68  financial information:财务信息

2-68  income statement:损益表       = profit and loss accoun

T2-72  revenue:收入

2-73  expense:费用

2-81  surplus:盈余,利润

N2-81  sales revenue:销售收入

N2-81  interest revenue:利息收入

N2-81  salary expense:工资费用

N2-81  rent expense:租金费用

2-P44  amortization:摊销,分期偿还

3-4  Beg. Bal.:期初余额    = Beginning balance


B3-26  debit:n. 借方;v. 借记

B3-26  credit:n. 贷方;v. 贷记

N3-36  entry:会计分录

3-38  net income:净收益

N3-38  gross income:总收益,毛收益

N3-38  operating income:营业收益

B3-43  ledger:总账,总分类账

B3-43  journal:日记账

3-49  posting:过账

B3-51  closing:结账,结转

3-62  temporary account:临时性账户

3-62  permanent account:永久性账户

3-63  maintenance expense:维修费用

3-P64  check:支票

3-P64  chart of accounts:会计科目表,账户一览表,科目汇总表

3-P64  bookkeeper:簿记员,记账员

3-P66  inflow:流入

3-P66  outflow:流出
B4-3  fiscal year:财务年度,财政年度,财年

4-4  interim statement:中期报表,期中报表

B4-6  accrual accounting:权责发生制会计,应计制会计

4-14  cash accounting:现金会计

B4-18  conservatism concept:稳健性原则,保守性原则

N4-18  materiality concept:重要性原则

N4-18  realization concept:收入实现原则

4-38  salesperson:推销员

4-44  advances from customers:预收客户款

N4-47  deferred revenue:递延收入

N4-47  precollected revenue:预收收入

N4-47  unearned revenue:未获收入

4-53  rental revenue:租金收入

N4-57  installment sales:分期收款销售

4-59  bad debt:坏账

4-65  allowance for doubtful accounts:坏账准备   = allowance for bad debts

N4-65  contra-asset account:资产备抵账户,资产对销账户

4-66  bad debt expense:坏账费用

4-69  write off:撤销(债务);冲销,注销

4-70  sales:销售额,销售量

4-74  days' sales uncollected:日销货未收款率,应收账款回收天数    = average collection period

PT4Q11  allowance for bad debts:坏账准备   = allowance for doubtful accounts
B5-3  expenditure:支出,开支

B5-15  unexpired cost:未耗成本

B5-15  expired cost:已耗成本

B5-19  matching concept:配比原则

5-27  prepaid insurance:预付保险费

5-31  prepaid rent:预付租金

5-34  depreciation expense:折旧费用

5-35  disbursement:付款

5-37  accrued salaries:应计未付工资

N5-38  withhold:扣款,扣缴

N5-38  social security tax:社会保险税,社会福利税

B5-40  fringe benefits:附加福利

5-40  pension:养老金,退休金,补助金

5-40  pension benefit:退休津贴,退休费

5-40  accrued pension:应计养老金

5-41  pension expense:养老金费用

5-43  other post-employment benefits:其他就业后福利        (abbr. OPEB)

5-45  accrued rent:应付租金,应计租金

B5-50  loss:损失,亏损

5-58  deed:契约,证书

5-59  down payment:定金,首期付款

5-61  commission:佣金

N5-68  profit and loss statement:损益表   = income statement = profit and loss account

N5-68  earnings statement:损益表   = income statement = profit and loss account

5-70  cost of sales:销售成本

5-71  gross margin:毛利,边际贡献,贡献毛益

5-72  operating expense:营业费用

5-72  income before tax:税前收益

5-74  provision for income tax:备付所得税,所得税准备

5-75  net loss:净损失

N5-86  statement of cash flows:现金流量表

5-87  gross margin percentage:毛利率

5-89  net income percentage:净收益率


6-1  manufacturing company:制造业公司

6-1  cost of goods sold:销货成本

6-2  specific identification method:个别辨认法,分批认定法

6-5  shipment:运送,运送货物

6-5  perpetual inventory:永续盘存

B6-9  deduction method:扣减法

N6-10  point of sale:销售点

6-13  goods available for sale:可销售货物

6-16  physical inventory:实地盘存,实物盘存

N6-17  loss on inventory:存货损失

6-18  shrinkage:缩水,损耗

B6-22  inventory valuation:存货估价

B6-27  first-in first-out method:先进先出法    FIFO

6-27  financial accounting:财务会计

B6-32  last-in first-out method:后进先出法    LIFO

B6-35  average-cost method:平均成本法

6-39  taxable income:应税所得,应纳税所得额,应税收益

6-43  write down:减记

6-46  merchandising company:商业公司

6-47  finished goods:成品,制成品,产成品    = finished product

6-48  invoice:发票

6-48  conversion cost:加工成本

6-49  finished product:成品,制成品,产成品    = finished goods

6-49  overhead:间接费用,管理费用

6-50  direct material:直接材料

6-50  direct labor:直接人工

N6-51  other production cost:其他生产成本

6-53  cost accounting:成本会计

B6-54  product cost:产品成本

B6-54  period cost:期间成本

B6-59  overhead rate:间接费用分配率

6-59  indirect cost:间接成本

N6-63  activity-based costing:作业成本法

N6-63  cost driver:成本动因

B6-64  inventory turnover:存货周转,存货周转率


7-3  fixed assets:固定资产

B7-5  acquisition:获得(或购买)行为,购置,收购

7-6  broker:经纪人

7-7  freight:运费

7-9  lessor:出租人

7-9  lessee:承租人

7-16  service life:使用年限,耐用年限,使用寿命

7-20  obsolescence:陈旧过时

7-25  residual value:残值,剩余价值

7-28  depreciable cost:应计折旧成本

N7-29  units-of-production depreciation:产量折旧法,生产单位折旧法

N7-29  straight-line depreciation:直线折旧法

N7-29  accelerated depreciation:加速折旧法

7-33  depreciation rate:折旧率

7-46  book value:账面价值

7-56  gain ( or loss ) on disposition of plant:固定资产处理收益(或损失)

B7-62  depletion:递耗,折耗

7-62  wasting asset:递耗资产


B8-1  working capital:营运资本,营运资金,周转资金

8-5  permanent capital:永久资本

B8-7  debt capital:债务资本,借入资本

8-9  face amount:票面金额,面额

8-12  principal:本金

8-16  portfolio:投资组合

8-16  derivative:衍生工具,衍生产品

8-21  shareholders' equity:股东权益

8-22  common shareholder:普通股股东

8-22  preferred shareholder:优先股股东

8-22  preferred stock:优先股

N8-22  limited partnership:有限责任合伙企业

N8-22  trust:信托,托拉斯

N8-22  S corporation:S公司

8-23  par value:票面价值,面值

8-26  no-par-value stock:无面值股票

8-26  director:董事

8-26  stated value:设定价值

8-28  treasury stock:库存股份,库存股票

8-28  outstanding stock:未清偿股票

8-35  liquidate:清算,清盘

8-43  net worth:净值,资本净值

8-47  stock dividend:股票股利

8-48  stock split:股份拆细,分股

8-60  leverage:杠杆,杠杆作用,杠杆效应

B8-62  debt ratio:债务比率,负债比率

B8-65  consolidated financial statement:合并会计报表,合并财务报表

8-65  parent:母公司

8-65  subsidiary:子公司

8-69  intrafamily transaction:家族内交易

8-75  minority interest:少数股东权益


9-3  accrual basis:权责发生制,应计制

N9-3  liquidity:流动性,变现能力,清偿能力

N9-3  solvency:偿债能力

N9-7  cash flow from operating activities:营业活动现金流量

N9-7  cash flow from investing activities:投资活动现金流量

N9-7  cash flow from financing activities:筹资活动现金流量

B9-8  cash basis:收付实现制,现金收付制

N9-15  double counting:重复计算

9-17  administrative expense:管理费用

9-19  credit sale:赊销,递延付款销售

9-22  End. Bal.:期末余额    = Ending balance

9-40  cash flow statement:现金流量表    = statement of cash flows

9-43  net:净得,净赚(某利润等)

9-50  breakdown:分解,分类剖析

9-53  mortgage bond:抵押债券,按揭债券

N9-53  redemption:偿还,赎回

N9-56  Generally Accepted Accounting Principles:公认会计准则    = GAAP

N9-56  disposition:财产分配[遗产税]

N9-63  free cash flow:自由现金流量

N9-63  replacement:重置

N9-63  cushion:余量

9-P183  proceeds:收入,进款

9-P184  financial crisis:财务危机

10-6  auditing:审计,核数

10-6  certified public accountant:注册会计师,执业会计师    = CPA

10-6  auditor:审计师,核数师

N10-10  clean opinion:无保留意见[指审计报告]

N10-10  unqualified opinion:无保留意见[指审计报告]

N10-10  exception:审计异议,例外

N10-10  qualified opinion:有保留意见[指审计报告]

N10-10  qualification:附条件声明

N10-10  suspend trading:停牌

10-11  return on equity:权益报酬率,净资产收益率    = ROE

10-15  benchmark:基准,标杆

10-26  profit margin percentage:毛利率;利润率,净利率

10-43  quick ratio:速动比率,酸性测试比率     = acid test ratio = liquidity ratio

10-43  acid test ratio:速动比率,酸性测试比率     = quick ratio = liquidity ratio

10-45  capitalization:资本化

10-50  earnings per share:每股收益    = EPS

10-53  price-earnings ratio:市盈率    = P/E ratio = PER

10-56  return on permanent capital:永久资本回报率,永久资本收益率

10-56  return on investment:投资回报率,投资收益率    = ROI

10-57  pretax income:税前收益,税前利润

10-58  EBIT:息税前利润,息税前收益    = earnings before interest and tax

10-59  EBIT margin:EBIT利润率

10-62  capital turnover ratio:资本周转率

10-63  capital intensive:资本密集型

10-69  fixtures:固定装置,装置,装修

10-72  insolvency:无偿债能力,无力偿付

10-80  real earnings:实际收益

10-84  foreign operation:国外业务,境外业务

10-85  red flag:红色报警信号

10-86  accounting practice:会计实务,会计惯例

B10-88  accountability:经营责任,问责性;负责

B10-88  corporate governance:公司治理,公司管治,公司管制

10-88  board of directors:董事会,董事局

10-89  public company:公众公司,公开公司

10-89  Securities and Exchange Commission:[美]证券交易委员会    = SEC

10-90  publicly-traded company:股份公开交易的公司

10-93  public accounting firm:会计师事务所


B11-1  nonprofit organization:非营利组织

11-7  accumulated surplus:累计盈余,累积盈余,滚存盈余

11-8  statement of financial position:财务状况表

11-8  statement of activities:业务活动情况表,业务报表,活动报表

N11-14  balanced scorecard:平衡计分卡

11-16  permanently restricted net asset:永久受限制净资产

11-16  temporarily restricted net asset:暂时受限制净资产

11-16  unrestricted net asset:不受限制净资产

11-35  endowment:捐款,资助

11-43  fee:报酬;付给专业人员(如会计师、医生、律师等)的工作酬金

B11-46 transfer:转移

B12-1  Government Accounting Standards Board:政府会计准则委员会    = GASB

12-12  Financial Accounting Standards Board:财务会计准则委员会    = FASB

12-13  Federal Accounting Standards Advisory Board:联邦会计准则咨询委员会    = FASAB

12-16  budget:预算

12-16  Office of Management and Budget:预算管理委员会    = OMB

12-18  stewardship:保管责任

12-34  interperiod:跨期的

 

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