会计专业英语词汇

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会计专业英语词汇会计职能

accounting function

会计核算

financial accounting

会计职业

accounting profession

非营利组织会计 non-profit organization accounting

企业会计

enterprise accounting

财务会计

financial accounting

成本会计

cost accounting

管理会计

management accounting

税务会计

tax accounting 审计 audit

电算化会计

computerized accounting

会计信息

accounting information

会计目标

accounting objective

企业会计准则

accounting criteria for enterprises

存货会计准则

inventory accounting

长期股权投资会计准则 accounting standards, long-term equity investment

投资性房地产会计准则 investment property accounting standards

固定资产会计准则

fixed assets accounting standards

生物资产会计准则

biological assets accounting standards

无形资产会计准则

intangible assets accounting standards

非货币性资产交换会计准则

of non-monetary assets, the exchange of accounting standards

资产减值会计准则 impairment of assets accounting standards

职工薪酬会计准则

staff salaries accounting standards

企业年金基金会计准则 enterprise annuity fund accounting standards

股份支付会计准则 share-based payment

accounting standard

债务重组会计准则 debt restructuring accounting standards

或有事项会计准则

or a matter of accounting principles

收入会计准则 revenue accounting standards

建造合同会计准则 construction contracts accounting standards

政府补助会计准则

accounting for government grants guidelines

借款费用会计准则

borrowing costs accounting standards

所得税会计准则

income tax accounting standards

外币折算会计准则

foreign currency translation accounting standards

企业合并会计准则 business combinations accounting standards

租赁会计准则

lease accounting standards

金融工具确认和计量会计准则

recognition and

measurement of financial instruments accounting standards

金融资产转移会计准则 the transfer of financial assets accounting rules

套期保值会计准则 hedge accounting

原保险合同会计准则

of the original insurance contracts accounting standard

再保险合同会计准则 re-insurance contracts accounting standard

石油天然气开采会计准则 oil and gas accounting standards

会计政策、会计估计变更和差错更正会计准则

accounting policies changes in accounting estimates and corrections of errors accounting standards

资产负债表日后事项会计准则

the balance sheet date accounting standards

财务报表列报会计准则 accounting standards financial statements reported

现金流量表会计准则

cash flow accounting standards

中期财务报告会计准则 interim financial reporting accounting standards

合并财务报表会计准则 the consolidated financial statements of accounting standards

每股收益会计准则 earnings per share accounting standards

分部报告会计准则 segment reporting accounting standards

关联方披露会计准则

related party disclosures accounting standards

金融工具列报会计准则 presentation of financial instruments accounting standards

首次执行企业会计准则 presentation of financial instruments accounting standards

会计的基本前提

accounting concepts

会计主体

accounting entity

持续经营

going concern

会计分期

accounting period

会计年度 2

financial year

货币计量

money measurement

权责发生制 accrual basis

收付实现制

cash basis of accounting

会计信息质量要求

quality of accounting information

可靠性

reliability

相关性 relevance

可理解性

understandability

可比性

comparability

实质重于形式

substance over form

重要性 materiality

谨慎性

prudence

及时性 timeliness

会计确认

accounting recognition

会计计量

accounting measurement

会计记录

accounting record

会计报告

accounting report

设置账户

setting up accounts

复式记帐

double-entry accounting

填制与审核会计凭证

fill in and audit the accounting documents

借贷记账法

debit-credit bookkeeping

登记账簿 registering accounting books

成本计算

cost calculation

财产清查与编制财务报告 property Inventory and preparation of financial reports

会计要素

elements of accounting 资产 assets

流动资产 current assets

库存现金

cash in treasury

银行存款 bank deposit

其他货币资金

funds in other currencies

交易性金融资产

trading financial assets

应收票据

notes receivable

应收账款

accounts receivables

预付账款 prepayment

应收股利

dividends receivable

应收利息

interest receivable

其他应收款

other receivables

坏账准备 for bad debts

材料采购

material procurement

在途物资

goods in transit

原材料 raw

材料成本差异

material cost variance

库存商品 inventory

存货跌价准备

decline in value of inventories

非流动资产

non-current assets

可供出售金融资产

available for sale financial assets

持有至到期投资 held-to-maturity investments

持有至到期投资减值准备 impairment of held-to-maturity investments

长期股权投资 long-term equity investments

长期股权投资减值准备 impairment of long-term equity investments

投资性房地产

investment in real estate

长期应收款

long-term receivables

固定资产 fixed assets

固定资产减值准备

impairment of fixed assets

累计折旧

accumulated depreciation

在建工程

construction in progress

工程物资

engineering materials

固定资产清理

clean-up of fixed assets

无形资产 intangibles

累计摊销

accumulated amortization

无形资产减值准备

impairment of intangible assets

长期待摊费用

the long-term deferred expenses

递延所得税资产 deferred tax assets 负债

liabilities

流动负债

current liabilities

短期借款

short-term borrowings

交易性金融负债

trading financial liabilities

应付票据 notes payable

应付账款 payables

预收账款 receipts in advance

应付职工薪酬

meet the staff salaries

应交税费-应交增值税（销项税额）

tax payable - payable VAT (output tax)

应交税费-应交增值税（进项税额）

tax payable - payable value added tax (VAT)

应付利息

interest payable

应付股利

dividends payable

其他应付款 other payables

非流动负债

non-current liability

长期借款

long-term borrowings

应付债券

to cope with debt

长期应付款

long-term payables

未确认融资费用

finance charges are not recognized

预计负债

estimated liabilities

递延所得税负债 4

deferred income tax liabilities

所有者权益 owners’ equity

实收资本

paid-in capital 股本 equity

本年利润

current year profits

利润分配

profit distribution

资本公积

capital reserve

提取法定盈余公积 withdrawal legal surplus

提取任意盈余公积

withdrawal free surplus reserves

资本(或股本)溢价

capital (or equity) premium

其他资本公积

other capital reserve

盈余公积

surplus reserves

法定盈余公积

legal surplus

任意盈余公积

free surplus reserves

生产成本

production cost tax and associate charge 银行承兑汇票 bank acceptance

制造费用营业外支出

manufacturing expenses non-business expenditure 商业承兑汇票劳务成本 labor Cost 研发支出-资本化支出 expenditures - Capital expenditures of 研发支出-费用化支出 expenditures - the cost of expenses 工程施工

construction 工程结算

project settlement 收入

revenue 费用

expense 利润 profit 主营业务收入 prime operating revenue 其他业务收入 other operating revenue 营业外收入 non-operating income 主营业务成本 operating costs 营业税金及附加

其他业务成本

other business expense 财务费用

finance charge 销售费用

selling expenses 管理费用 overhead 资产减值损失 impairment losses 所得税费用 tax fees 投资收益 investment income 会计等式 accounting formula 会计事项 accounting transaction 会计科目 accounting subjects 总分类账 general ledger 总日记账 general journal 日记账 journal entries 5

trade acceptance

外埠存款 other city Cash in bank

银行本票 cashier's check 银行汇票

bank draft 信用卡

credit card 信用证保证金

l/c guarantee deposits 存出投资款

refundable deposits 待处理财产损溢

wait deal assets loss or income

未分配利润

undistributed profit

试算平衡表

working trial balance