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財(cái)會(huì)英語專業(yè)詞匯

時(shí)間:2024-04-03 10:33:24 賽賽 范文 我要投稿
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財(cái)會(huì)英語專業(yè)詞匯

  報(bào)考會(huì)計(jì)除了學(xué)習(xí)相關(guān)的會(huì)計(jì)專業(yè)知識(shí)之外,還需要掌握會(huì)計(jì)的專業(yè)英語詞匯,不知道大家對財(cái)會(huì)英語專業(yè)詞匯了解多少?下面是小編幫大家整理的財(cái)會(huì)英語專業(yè)詞匯,歡迎閱讀,希望大家能夠喜歡。

財(cái)會(huì)英語專業(yè)詞匯

  財(cái)會(huì)英語專業(yè)詞匯

  Executive Board of International Monetary Fund 國際貨幣基金組織執(zhí)行董事會(huì)

  Executive Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 執(zhí)行委員會(huì)〔香港期貨交易所有限公司〕;常務(wù)委員會(huì)〔香港聯(lián)合交易所有限公司〕

  executive director 執(zhí)行董事;執(zhí)行理事

  Executive Director (Banking Policy) of Hong Kong Monetary Authority 香港金融管理局助理總裁(銀行政策)

  Executive Director (Banking Supervision) of Hong Kong Monetary Authority 香港金融管理局助理總裁(銀行監(jiān)理)

  Executive Director (External) of Hong Kong Monetary Authority 香港金融管理局助理總裁(外事經(jīng)研)

  Executive Director (Monetary Policy and Markets) of Hong Kong Monetary Authority 香港金融管理局助理總裁(貨幣政策及市場)

  Executive Director of Securities and Futures Commission 證券及期貨事務(wù)監(jiān)察委員會(huì)執(zhí)行董事

  Executive Director (Reserves Management) of Hong Kong Monetary Authority 香港金融管理局助理總裁(儲(chǔ)備管理)

  executor 遺囑執(zhí)行人

  executor of small estates 小額遺產(chǎn)的遺囑執(zhí)行人

  財(cái)會(huì)英語詞匯

  1. business activities 商業(yè)活動(dòng)

  2. monetary unit 貨幣單元

  3. accounting reports 會(huì)計(jì)報(bào)告

  4. financial statements 財(cái)務(wù)報(bào)表

  5. accounting expertise 會(huì)計(jì)專業(yè)知識(shí)

  6. accounting elements 會(huì)計(jì)要素

  7. acquisition cost 購置成本

  8. economic businesses 經(jīng)濟(jì)業(yè)務(wù)

  9. primitive cost 原始成本

  10. share and transfer cost 分?jǐn)偤娃D(zhuǎn)移成本

  11. state policy 國策

  12. actual cost 實(shí)際成本

  13. accounting information 會(huì)計(jì)信息

  14. Matching Principle 收支對應(yīng)原則

  15. income statement 損益表,利潤表

  16. Accounting object 會(huì)計(jì)對象

  17. The Materiality Principle 重要性原則

  18. net income 凈收益,收益凈額

  19. depreciation 折舊

  20. capital expenditure 資本支出

  21. Substance Over Form 實(shí)質(zhì)重于形式

  22. the cash flow statement 現(xiàn)金流量表

  23. accounting practices 會(huì)計(jì)實(shí)務(wù)

  24. financial position 財(cái)務(wù)狀況

  25. a fiscal year-end 一個(gè)財(cái)政年度

  26. accounting measurement 會(huì)計(jì)計(jì)量

  27. proprietorship 所有權(quán)

  28. revenue expenditure 營業(yè)支出/收益性支出

  29. unit-of-measure assumption 貨幣計(jì)量假設(shè)

  30. separate entity 獨(dú)立實(shí)體

  31. modern business 現(xiàn)代企業(yè)

  32. transaction 交易,經(jīng)濟(jì)業(yè)務(wù)

  33. stockholder 股東

  34. investor 投資者

  35. financial data 財(cái)務(wù)數(shù)據(jù)

  36. accounting process 會(huì)計(jì)過程,會(huì)計(jì)處理方法

  37. decision making 決策

  38. auditing 審計(jì)

  39. reorganization 重組

  40. regulator 監(jiān)管者,管理者

  41. expansion 擴(kuò)張

  42. omission 疏忽,遺漏;銷蝕

  43. misstatement 虛假聲明

  44. quantitative data 定量數(shù)據(jù)

  45. time-period/accounting period 時(shí)期;會(huì)計(jì)分期

  46. chronological log 時(shí)間日志

  47. balance sheet 資產(chǎn)負(fù)債表

  48. practitioners of accounting 會(huì)計(jì)從業(yè)人員

  49. merchandise inventory 庫存商品

  50. randomness 隨機(jī)

  51. disclosed 披露

  52. capitalization 資本化

  53. deduction 扣除;推論

  54. cost of sales 銷售成本

  55. filed away 歸檔

  56. the chain of custody 監(jiān)管鏈

  57. bank statement 銀行結(jié)單

  58. individual item 個(gè)別項(xiàng)目

  59. A chart of accounts (COA) 會(huì)計(jì)科目表

  60. Cash 現(xiàn)金

  61. Accounts Receivable 應(yīng)收賬款

  62. Allowance for Doubtful Accounts壞賬準(zhǔn)備

  63. Notes Receivable 應(yīng)收票據(jù)

  64. Interest Receivable 應(yīng)收利息

  65. Fixed assets 固定資產(chǎn)

  66. Accumulated depreciation 累計(jì)折舊

  67. Accounts Payable 應(yīng)付賬款

  68. Notes Payable 應(yīng)付票據(jù)

  69. Salaries Payable 應(yīng)付薪金

  70. Rent Payable 應(yīng)付租金

  71. Interest Payable 應(yīng)付利息

  72. Unearned Revenue 非勞動(dòng)收入

  73. Capital 資本

  74. Drawing 提款

  75. Service Revenue 服務(wù)收入

  76. Interest Income 利息收入

  77. Revenue from operations 營業(yè)收入

  78.Rent Expense 租金費(fèi)

  79. Salaries Expense 工資費(fèi)用

  80. Supplies Expense 物資費(fèi)用

  81. Utilities Expense 公用事業(yè)費(fèi)用

  82. Interest Expense 利息費(fèi)用

  83. Double-entry Bookkeeping System 復(fù)式簿記

  84. Ledgers 分類賬

  85. general ledger 總分類賬

  86. subsidiary ledger 明細(xì)分類賬

  87. Invoice register 發(fā)票登記簿

  88. Cash disbursements 現(xiàn)金支出

  89. accounting equation 會(huì)計(jì)等式

  90.multi-national company 跨國公司

  91. inventory 存貨清單

  92. operating result 經(jīng)營成果

  93.paper trail 能證明某人活動(dòng)的紙質(zhì)文件

  94. invoice 發(fā)票

  95. merchandise 商品

  96. receiving ticket 收據(jù)

  97. deposit slip 存款單

  98. purchase order 訂單

  99. employee time card 員工考勤卡

  100. profit and loss 盈虧

  101. registration party 登記方

  102. debit 借(方)

  103. credit 貸(方)

  104. two-column 兩欄式

  105. debit balance 借方余額

  106. public company 上市公司

  107. advertising expense 廣告費(fèi)

  108.financial statement metrics 財(cái)務(wù)報(bào)表指標(biāo)

  109. entries 會(huì)計(jì)分錄

  110. listing 登記、編表、列入清單

  111. subsidiary journal 輔助日記賬(特種日記賬)

  112. sales register 銷售登記簿

  113. Sales journal 銷售日記賬

  114. on credit 賒賬

  115. Cash receipts journal 現(xiàn)金收入日記賬

  116. Purchase journal 購貨日記賬

  117. Cash disbursements journal 現(xiàn)金支出日記賬

  118. Adjusting entry 調(diào)整分錄

  119. book value 賬面價(jià)值(面值)

  120. Accrual accounting 權(quán)責(zé)發(fā)生制

  121. cash basis accounting 收付實(shí)現(xiàn)制

  財(cái)會(huì)英語互譯

  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

  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

  買賣遠(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

  在途原物料 materials and supplies in transit

  備抵存貨跌價(jià)損失 allowance for reduction of inventory to market

  預(yù)付費(fèi)用 prepaid expenses

  預(yù)付薪資 prepaid payroll

  預(yù)付租金 prepaid rents

  預(yù)付保險(xiǎn)費(fèi) prepaid insurance

  用品盤存 offic

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