会计专业英语词汇大全Word文档格式.docx
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CFO（ChiefFinancialOfficer）首席财务官
CIO（ChiefInformationOfficer）首席信息官
HRD（HumanResourceDirector）人力资源总监
OD（OperationsDirector）运营总监
MD（MarketingDirector）市场总监
OM（OperationsManager）运作经理
PM（ProductionManager）生产经理
（ProductManager）产品经理
基本词汇
会计accounting
会计职能accountingfunction
会计核算financialaccounting
会计控制accountingcontrol
会计学科accountingscience
会计职业accountingprofession
非营利组织会计non-profitorganizationaccounting
企业会计enterpriseaccounting
财务会计financialaccounting
成本会计costaccounting
管理会计managementaccounting
税务会计taxaccounting
审计audit
电算化会计computerizedaccounting
会计信息accountinginformation
会计目标accountingobjective
企业会计准则accountingcriteriaforenterprises
存货会计准则inventoryaccounting
长期股权投资会计准则accountingstandards,long-termequityinvestment
投资性房地产会计准则investmentpropertyaccountingstandards
固定资产会计准则fixedassetsaccountingstandards
生物资产会计准则biologicalassetsaccountingstandards
无形资产会计准则intangibleassetsaccountingstandards
非货币性资产交换会计准则ofnon-monetaryassets,theexchangeofaccountingstandards
资产减值会计准则impairmentofassetsaccountingstandards
职工薪酬会计准则staffsalariesaccountingstandards
企业年金基金会计准则enterpriseannuityfundaccountingstandards
股份支付会计准则share-basedpaymentaccountingstandard
债务重组会计准则debtrestructuringaccountingstandards
或有事项会计准则oramatterofaccountingprinciples
收入会计准则revenueaccountingstandards
建造合同会计准则constructioncontractsaccountingstandards
政府补助会计准则accountingforgovernmentgrantsguidelines
借款费用会计准则borrowingcostsaccountingstandards
所得税会计准则incometaxaccountingstandards
外币折算会计准则foreigncurrencytranslationaccountingstandards
企业合并会计准则businesscombinationsaccountingstandards
租赁会计准则leaseaccountingstandards
金融工具确认和计量会计准则recognitionandmeasurementoffinancialinstrumentsaccountingstandards
金融资产转移会计准则thetransferoffinancialassetsaccountingrules
套期保值会计准则hedgeaccounting
原保险合同会计准则oftheoriginalinsurancecontractsaccountingstandard
再保险合同会计准则re-insurancecontractsaccountingstandard
石油天然气开采会计准则oilandgasaccountingstandards
会计政策、会计估计变更和差错更正会计准则accountingpolicieschangesinaccountingestimatesandcorrectionsoferrorsaccountingstandards
资产负债表日后事项会计准则thebalancesheetdateaccountingstandards
财务报表列报会计准则accountingstandardsfinancialstatementsreported
现金流量表会计准则cashflowaccountingstandards
中期财务报告会计准则interimfinancialreportingaccountingstandards
合并财务报表会计准则theconsolidatedfinancialstatementsofaccountingstandards
每股收益会计准则earningspershareaccountingstandards
分部报告会计准则segmentreportingaccountingstandards
关联方披露会计准则relatedpartydisclosuresaccountingstandards
金融工具列报会计准则presentationoffinancialinstrumentsaccountingstandards
首次执行企业会计准则presentationoffinancialinstrumentsaccountingstandards
会计的基本前提accountingconcepts
会计主体accountingentity
持续经营goingconcern
会计分期accountingperiod
会计年度financialyear
货币计量moneymeasurement
权责发生制accrualbasis
收付实现制cashbasisofaccounting
会计信息质量要求qualityofaccountinginformation
可靠性reliability
相关性relevance
可理解性understandability
可比性comparability
实质重于形式substanceoverform
重要性materiality
谨慎性prudence
及时性timeliness
会计确认accountingrecognition
会计计量accountingmeasurement
会计记录accountingrecord
会计报告accountingreport
设置账户settingupaccounts
复式记帐double-entryaccounting
填制与审核会计凭证fillinandaudittheaccountingdocuments
借贷记账法debit-creditbookkeeping
登记账簿registeringaccountingbooks
成本计算costcalculation
财产清查与编制财务报告propertyInventoryandpreparationoffinancialreports
会计等式accountingformula
会计事项accountingtransaction
会计科目accountingsubjects
总分类账generalledger
总日记账generaljournal
日记账journalentries
银行承兑汇票bankacceptance
商业承兑汇票tradeacceptance
外埠存款othercityCashinbank
银行本票cashier'
scheck
银行汇票bankdraft
信用卡creditcard
信用证保证金l/cguaranteedeposits
存出投资款refundabledeposits
待处理财产损溢waitdealassetslossorincome/Unacknowledged
未分配利润undistributedprofit
试算平衡表workingtrialbalance
期末账项调整finalaccountsadjustments
会计凭证accountingdocuments
原始凭证originalevidences
一次凭证single-recorddocument
汇总原始凭证summaryoftheoriginaldocuments
记账凭证accountvoucher
收款凭证receiptvoucher
付款凭证paymentvoucher
转账凭证transfercertificate
科目汇总表categorizedaccountssummary
盘存账户inventoryaccount
资本账户capitalaccount
结算账户settlementaccount
调整账户adjustmentaccount
集合分配账户setallocationaccount
成本计算账户costingaccount
跨期摊配账户spreadwithaccountforinter-period
汇转账户exchangetransferaccounts
财务成果账户financialresultsaccount
计价对比账户accountsdenominatedincontrast
暂记账户suspenseaccounts
会计账簿accountingbooks
日记账journal
总分类账簿generalledger
明细分类账簿detailledger
备查账簿referencebooks
错账更正方法errorcorrectionmethodaccounts
划线更正法correctionbydrawingastraightling
红字更正法correctionbyusingredink
补充登记法correctionbyextrarecording
财产清查propertyinventory
全部清查allinventory
局部清查partialinventory
定期清查periodiccheckingmethod
不定期清查non-periodiccheckingmethod
永续盘存制perpetualinventorysystem
实地盘存制physicalinventorysystem
实地盘点法physicalinventorymethod
技术推算法technologyreckoning
抽查盘点法samplinginventorymethod
银行存款余额调节表bankbalancesheetadjustment
往来款项对账单betweentheamountofthebill
财务报表financialstatement
会计报表accountingstatement
会计报表附注accountingstatementfootnote
资产负债表statementofassetsandliabilities
利润表profitstatement
现金流量表cashflowstatement
所有者权益变动表ownerofchangesinequity
会计机构负责人accountingagencies
会计主管accountingmanager
会计档案accountingfiles
会计要素elementsofaccounting
一、资产类Assets
流动资产Currentassets
货币资金Cashandcashequivalents
1001现金Cash
1002银行存款Cashinbank
1009其他货币资金Othercashandcashequivalents
100901外埠存款OthercityCashinbank
100902银行本票Cashier’scherub
100903银行汇票Bankdraft
100904信用卡Creditcard
100905信用证保证金L/CGuaranteedeposits
100906存出投资款Refundabledeposits
1101短期投资Short-terminvestments
110101股票Short-terminvestments-stock
110102债券Short-terminvestments-corporatebonds
110103基金Short-terminvestments-corporatefunds
110110其他Short-terminvestments-other
1102短期投资跌价准备Short-terminvestmentsfallingpricereserves
1111应收票据Notereceivable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
1121应收股利Dividendreceivable
1122应收利息Interestreceivable
1131应收账款Accountreceivable
1133其他应收款Othernotesreceivable
1141坏账准备Baddebtreserves
1151预付账款Advancemoney
1161应收补贴款Coverdeficitbystatesubsidiesofreceivable
1201物资采购Suppliespurchasing
1211原材料Rawmaterials
1221包装物Wrappage
1231低值易耗品Low-valueconsumptiongoods
1232材料成本差异Materialscostvariance
1241自制半成品Semi-Finishedgoods
1243库存商品Finishedgoods
1244商品进销差价Differencesbetweenpurchasingandsellingprice
1251委托加工物资Workinprocess-outsourced
1261委托代销商品Trusttoandsellthegoodsonacommissionbasis
1271受托代销商品Commissionedandsellthegoodsonacommissionbasis
1281存货跌价准备Inventoryfallingpricereserves
1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages
1301待摊费用Deferredandprepaidexpenses
长期投资Long-terminvestment
1401长期股权投资Long-terminvestmentonstocks
140101股票投资Investmentonstocks
140102其他股权投资Otherinvestmentonstocks
1402长期债权投资Long-terminvestmentonbonds
140201债券投资Investmentonbonds
140202其他债权投资Otherinvestmentonbonds
1421长期投资减值准备Long-terminvestmentsdepreciationreserves
股权投资减值准备Stockrightsinvestmentdepreciationreserves
债权投资减值准备Creditor’srightsinvestmentdepreciationreserves
1431委托贷款Entrustloans
143101本金Principal
143102利息Interest
143103减值准备Depreciationreserves
1501固定资产Fixedassets
房屋Building
建筑物Structure
机器设备Machineryequipment
运输设备Transportationfacilities
工具器具Instrumentsandimplement
1502累计折旧Accumulateddepreciation
1505固定资产减值准备Fixedassetsdepreciationreserves
房屋、建筑物减值准备Building/structuredepreciationreserves
机器设备减值准备Machineryequipmentdepreciationreserves
1601工程物资Projectgoodsandmaterial
160101专用材料Special-purposematerial
160102专用设备Special-purposeequipment
160103预付大型设备款Prepaymentsforequipment
160104为生产准备的工具及器具PreparativeinstrumentsandimplementforFabricate
1603在建工程Construction-in-process
安装工程Erectionworks
在安装设备Erectingequipment-in-process
技术改造工程Technicalinnovationproject
大修理工程Generaloverhaulproject
1605在建工程减值准备Construction-in-processdepreciationreserves
1701固定资产清理Liquidationoffixedassets
1801无形资产Intangibleassets
专利权Patents
非专利技术Non-Patents
商标权Trademarks,Tradenames
著作权Copyrights
土地使用权Tenure
商誉Goodwill
1805无形资产减值准备IntangibleAssetsdepreciationreserves
专利权减值准备Patentrightsdepreciationreserves
商标权减值准备trademarkrightsdepreciationreserves
1815未确认融资费用Unacknowledgedfinancialcharges
待处理财产损溢Waitdealassetslossorincome
1901长期待摊费用Long-termdeferredandprepaidexpenses
1911待处理财产损溢Waitdealassetslossorincome
191101待处理流动资产损溢Waitdealintangibleassetslossorincome
191102待处理固定资产损溢Waitdealfixedassetslossorincome
二、负债类Liability
短期负债Currentliability
2101短期借款Short-termborrowing
2111应付票据Notespayable
2121应付账款Accountpayable
2131预收账款Depositreceived
2141代销
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