会计英语术语

会计英语术语

会计Accounting

债务Obligation

债权人Creditor

会计人员Accountant

纳税申报表Tax return

审计Audit

一般公认会计准则Generally accepted

资本Capital

预付To prepay/ to pay in advance

应收/付账款Accounts Receivable/

Payable

普通/特殊日记账General/ special journal

摘要Description of entry

原始凭证Source documents

会计科目表Chart of accounts

accounting principle

注册会计师Certified public accountant

财务报告Financial reports

投资者investor

编制财务报表To prepare financial

statements

实体单位Entity

复式记账法Double-entry accounting

system

会计年度Fiscal year

（有限责任）公司Corporation

月/季/年报Monthly/ quarterly/ annual

financial statements

成本Cost

收入Revenue

费用Expense

资产Asset

负债liability

权责发生/现金收付制会计Accrual/ cash

accounting

偿还借款/债务To pay off money/

obligations

赊购/销Purchase/ sales on account

应计费用Accrued expense

现金流量表Statement of Cash flows

资产负债表Balance sheet

损益表Income statement

匹配To match

折旧depreciation

会计等式Accounting equation

复式记账法Double-entry system

所有者权益Owners’ equity

偿还贷款To pay off loans

增加/ 减少Increase/ decrease

（不）平衡In/ out of balance

余额Balance (beginning/ ending)

租金Rent

销售/进货日记账Sales/ purchases

journal

现金收入/ 支付Cash receipts/ payments

赊销/赊购Sales/ purchase on credit

录入To enter (in)

总/明细分类账General/ subsidiary

ledger

会计科目表Chart of accounts

过账Posting

偿还To pay off

赊销/购Credit sales/ purchase

设备Equipment

累计折旧Accumulated depreciation

控制账户Controlling account

应收票据Notes Receivable

应付票据Notes Payable

发行普通股Issued common stock

赊购办公用品Purchased office supplies

on account

提供服务收到现金Performed service for

cash

购买/ 销售土地Purchased/ sold land

提供服务，未收到服务款Performed

service on account

支付费用Paid expenses

用现金偿还债务Paid cash on account

收到/支出现金Collected/ paid cash

宣告并支付股利Declared and paid

dividends

财政年度Fiscal year

账项调整Adjustment

权责发生制Accrual basis

收付实现制Cash basis

预付项目Prepaid items

预收项目Unearned items

应计项目Accrued items

递延和应计Deferrals and accruals

备抵账户Contra account

账面净值Net book value

贷方/借方/零余额Credit, debit, zero

balance

借方/贷方总额Total debits, credits/ sum

of all debits

编制试算平衡表/财务报表To prepare

所有者/股东权益表Statement of

owners’/ stockholders’ equity

股本Capital stock

留存收益Retained earnings

其他收入Other comprehensive income

普通股Common stock

期前调整Prior period adjustment

股利Dividend

优先股Preferred stock

trial balances/ financial statements

编制调整分录To make adjusting entries

调整前/后试算平衡表Unadjusted/

adjusted trial balance

会计期间Accounting period

平衡To balance/ to be in balance

账户名/代码/余额Account title, number,

balance

工作底稿Working sheet

负债和所有者权益之和The sum of

liabilities and owners’ equity

待摊费用Prepaid expense

流动资产Current asset

流动负债Current liability

股本Capital stock

损益表The profit and loss statement

(the P&L)

利得Gain

损失Loss

销售退回及折让Sales return and

allowance

折扣discount

销售成本Cost of goods sold

销售总/净额Gross/ net sales

经营费用Operating expenses

销售毛利Gross profit on sales

经营收益Income from operations

净收益Net income

存货inventory

运入（出）运费Freight and

transportation-in (out)

销售费用Selling expense

一般管理费用General & administrative

expense

所得税Income tax

票面价值Par value

授权核定的股票Authorized shares

市场价Market price

回购Repurchase

减去，扣除Less

（股份）公司Corporation

发行在外的outstanding

现金流入/流出Cash inflow/ outflow

经营活动Operating activities

投资活动Investing activities

筹资活动Financing activities

营运资本Working capital

应收款项Receivables

有价证劵Securities

本金Principal

实体单位Entity

收入Proceeds

发行债券Issuance of bonds

回购Repurchase

权益性证券，股票Equity securities

偿还债务Debt repayment

固定资产Fixed assets

押金Deposit

调节Reconciliation

应计费用Accrued expenses

现金净额Net cash

市场价Market price

高流动性的Highly liquid

财务报表附注Disclosure notes to

financial statements

财务报告Financial reporting

求偿权Claim

合并报表Consolidated financial

statements

年报Annual report

公司Corporation

子公司Subsidiary company

计价Valuation

摊销amortization

会计循环Accounting cycle

财务报表Financial statements

建立账户To open the accounts

账户余额Account balance

结账后/试算平衡post-closing trial

定期盘存制Periodic Inventory

accounting system

销售成本Cost of goods sold

进货Purchase

数量Quantity

单位成本Unit cost

总成本Total cost

先进先出法FIFO

先进后出法LIFO

balance

结账To close the accounts

汇总Summary/ to summarize

调整分录Adjusting entries

算总和To total

登录日记账Journalizing

现金及等价物Cash and cash equivalents

流动性的(highly) liquid

存入To deposit

零用现金Petty cash

备用金票据Petty cash ticket

开立备用金To open the petty cash fund

补充备用金To replenish the petty cash

fund

电子资金转账Electronic funds transfer

银行存款Bank deposit/ account

银行对账单Bank statement

银行存款调节表Bank reconciliatio

支票Check

存款单Deposit ticket

现金收支Cash receipts and payments

流动资产Liquid/ current assets

当事人Party / parties

印签卡Signature card

库存现金Cash on hand

短期投资Short-term investment

持有存货Inventory on hand

在产品Work in process

原材料Raw material

产成品

存货盘存制度Inventory accounting

system

永续盘存制Perpetual inventory

accounting system

平均成本法Average-cost

存货计价Inventory costing

销售收入Sales revenue

赊销Sales on credit

应收账款Accounts receivable

个别计价法 Specific-unit-cost method

应收账款Accounts receivable

坏账bad debt

配比Matching

坏账准备Allowance for doubtful

accounts

坏账费用Bad debt expense

冲销To write off

应收账款账龄表Aging schedule of

receivables

赊销Credit sale/Sales on credit

资产类备抵账户Contra asset account

坏账收回Bad debt recovery

估计To estimate

不能收回的Uncollectible

应收账款明细账Accounts receivable

subsidiary ledger

坏账Bad debt

备抵法Allowance method

（非）货币资产(Non)monetary asset

有/无形资产Tangible/ intangible asset

取得成本Acquisition cost

原值Cost

残值Residual value

可折旧价值Depreciable cost

预期使用年限Expected useful life

直线折旧法Straight line method

余额递减折旧法Balance declining method

分配To allocate

账面价值Book value

折余价值Undepreciated cost

折旧费Depreciation expense

累计折旧Accumulated depreciation

可折旧价值Depreciable cost

折余价值Undepreciated cost

折旧费Depreciation expense

累计折旧Accumulated expense

义务Obligation

债权人Credito

无息流动负债Non-interest-bearing

liability

长期负债Long-term liability

到期To fall due

面值Face value/ par value/ denomination

本金Principal

利息Interest

货币的Monetary

调整分录Adjusting entry

应付股利Dividends payable

应付销售税Sales and excise tax payable

长期负债的当期分摊额Current portions

of long-term debt

应计负债Accrued liability

递延收入Deferred revenue

应付所得税Income tax payable

预收客户款Unearned revenue/ customer

advance

应付债券Bonds payable

残值Residual/ salvage value

票面价值Par value

有/无面值股票Par value/ no-par stock

附缴资本Additional paid-in capital

发行在外的股份Outstanding shares

每股收益Earnings per share

拖欠(be) in arrears

每股账面价值Book value per share

长期资产Long-lived asset

固定资产Fixed/ plant asst

变现Be converted into cash