會(huì)計(jì)職業(yè)英語考點(diǎn)單詞和句子

1、一、翻譯Account balance賬戶余額Accounting period 會(huì)計(jì)期間 Accounts payable 應(yīng)付賬款A(yù)ccounts receivable應(yīng)收賬款A(yù)ccrual basis of accounting權(quán)責(zé)發(fā)生制Accrued expense應(yīng)計(jì)費(fèi)用Accrued revenue應(yīng)計(jì)收入Adjusting entries調(diào)整分錄Asset 資產(chǎn)Comparability可比性Consistency一致性Corporation公司Cash basis of accounting收付實(shí)現(xiàn)制Credit貸Creditor債權(quán)人Debit 借Depreciation折舊

2、Dividends股利Equity權(quán)益Expense 費(fèi)用Entry 分錄General journal普通日記賬GAAP一般公認(rèn)會(huì)計(jì)準(zhǔn)則Going concern principle持續(xù)經(jīng)營IFRS國際財(cái)務(wù)報(bào)告準(zhǔn)則Income 收益Ledger 總賬Liabilities負(fù)債Limited liability有限責(zé)任Managerial accounting管理會(huì)計(jì)Materiality principle重要性原則Matching principle配比性原則Net assets凈資產(chǎn)Net income凈收益Net book value 賬面凈值Partnership合伙企業(yè)Postin

3、g過賬Prudence 謹(jǐn)慎性Relevance 相關(guān)性Reliability可靠性Real account實(shí)賬戶Nominal account虛賬戶Sales journal銷售日記賬Shareholder股東Special journal特殊日記賬Source documents原始憑證精品文檔Statement of cash flows現(xiàn)金流量表Statement of comprehensive income利潤表Statement of financial position資產(chǎn)負(fù)債表Trial balance試算平衡表Tax accounting稅務(wù)會(huì)計(jì)Unearned reven

4、ue預(yù)收賬款A(yù)ccumulated depreciation累計(jì)折舊Amortization攤銷Available-for-sale investments可供出售金融資產(chǎn)Bad debt壞賬Bank statement銀行對賬單Bank reconciliation銀行存款余額調(diào)節(jié)表Bond 債券Cash equivalent現(xiàn)金等價(jià)物Cheque 支票Cash discounts現(xiàn)金折扣Copyrights版權(quán)Capital expenditure資本支出Cost of goods sold產(chǎn)品銷售成本Current liability流動(dòng)負(fù)債Deposit存款Double-declini

5、ng-balance雙倍余額遞減法First-in ，first-out先進(jìn)先出Fixed assets固定資產(chǎn)Goodwill商譽(yù)Gross profit毛利Held-to-maturity investments持有至到期投資Held-for-trading investments交易性金融資產(chǎn)Historical cost歷史成本Investments at fair value through profit orloss 投資公允價(jià)值通過利潤或損失Intangible assets無行資產(chǎn)Inventory存貨Invoice發(fā)票Moving average移動(dòng)平均法Notes rece

6、ivable應(yīng)收票據(jù)Notes payable應(yīng)付票據(jù)Ordinary share普通股Patents專利Par value面值Principal原則Preferred share優(yōu)先股Premium 溢價(jià)Periodic inventory system定期盤存制。1 歡迎下載精品文檔Perpetual inventory system永續(xù)盤存制Revenue expenditure收益性支出Property,plant,equipment 不動(dòng)產(chǎn)，廠房，設(shè)備Residual value殘值Trade discounts商業(yè)折扣Write off沖銷Tangible assets有形資產(chǎn)1、

7、An asset is a resource controlled by the entity as a result ofpast events and from which future economic benefits are expected to flow to the entity. 資產(chǎn)是由企業(yè)控制的，由過去的事項(xiàng)所形成的，能帶來未來經(jīng)濟(jì)利益流入企業(yè)的資源。 P132、A liability is a present obligation of the entity arising frompast events, the settlement of which is expe

8、cted to result in an outflow fromthe entity of resources embodying economic benefits.負(fù)債是企業(yè)過去交易或事項(xiàng)形成的，預(yù)期會(huì)導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的現(xiàn)時(shí)義務(wù)。3、The allowance method estimates the total bad debts that areexpected to result from the current period s sales, and records the expenseduring the same period as the related sale.備

9、抵法估計(jì)當(dāng)期賒銷預(yù)期發(fā)生的壞賬總額，并記錄同期相關(guān)賒銷的費(fèi)用4、Fixed assets or property, plant and equipment are long-livedassets held for use in the production or sale of other assets or services.Tangibleassetspossess a physicalsubstance.Intangibleassets,such as patents,copyrights, or franchises, lack physical substance.固定資產(chǎn)或不動(dòng)產(chǎn)

10、、廠房和設(shè)備是為生產(chǎn)或銷售其他資產(chǎn)或服務(wù)而持有的長期資產(chǎn)。有形資產(chǎn)具備實(shí)物形態(tài)。無形資產(chǎn)，如專利，版權(quán)或特許經(jīng)營權(quán)，缺乏實(shí)物形態(tài)。5、Accounts receivable are amounts due from customers as a resultof performinga serviceor sellinggoods on accountor on credit,and the customerpromises to pay the agreed amount in the future.應(yīng)收賬款是顧客賒購或分期付服務(wù)或貨物、顧客承諾未來付清既定數(shù)額。6、Interest is

11、the cost of borrowing or postponing payment.P82利息是借款和延遲支付的成本7、An intangible asset with an indefinite life should not beamortized. It is tested annually for impairment.壽命不確定的無形資產(chǎn)不應(yīng)被攤銷，每年都應(yīng)該做減值測試8、Currentliabilitiesare obligationsthatare due withinone yearof the balance sheet date or within the compan

12、y s operating cycle, whicheveris longer. 將在資產(chǎn)負(fù)債表日 1 年內(nèi)，或者超過 1 年的一個(gè)營業(yè)周期內(nèi)到期的債務(wù) （兩者中更久的那個(gè)） 9、Cash restricted in use and whose restrictions will not end forat least 12 months after the balance sheet date is not to be included in thecurrent assets.P73在資產(chǎn)負(fù)債表日后至少12 個(gè)月被限制使用的現(xiàn)金不屬于流動(dòng)資產(chǎn)10、Preferred shares often