【專業(yè)文檔】財(cái)務(wù)會(huì)計(jì)單詞表

1、VOCABULARYn.帳，帳戶；帳單。vi.說(shuō)明；計(jì)價(jià)。n.會(huì)計(jì)；會(huì)計(jì)學(xué)。n.會(huì)計(jì)師；會(huì)計(jì)人員。n.記錄，記賬。vi.證明；執(zhí)業(yè)。vi匯總；概括。n.交易，事項(xiàng)，會(huì)計(jì)事項(xiàng)，經(jīng)濟(jì)業(yè)務(wù)。n財(cái)政；金融；籌資；融通資金；財(cái)務(wù)，理財(cái)。vi.籌資；融通資金。n.評(píng)價(jià)，評(píng)估。n審計(jì)；審計(jì)學(xué)。vi&n檢查；回顧；評(píng)論。n量度；量具；措施。vi.計(jì)量。n.步驟；工序；過(guò)程v.處理；加工。n.假設(shè)，假定。account.accountingaccountant.record-keepingcertify.summarizetransaction.finance.evaluation.auditing.r

2、eview.measureprocessassumptionaccountingentitysoleproprietorshippartnershipcorporationgoingconcernliquidate清除。.moneymeasurementinflationdeflationaccountingperiodfinancialstatementhistoricalcostobjectivityinvoicesphysicalcountbias-freeevidencematerialityconservationconsistencyfulldisclosurematching會(huì)計(jì)

3、實(shí)體。獨(dú)資。n合伙。n股份公司。繼續(xù)經(jīng)營(yíng)。vi清理（破產(chǎn)地企業(yè)）；清償；貨幣計(jì)量。n通貨膨脹。n通貨緊縮。會(huì)計(jì)期間。財(cái)務(wù)報(bào)表歷史成本。n客觀性n發(fā)票；發(fā)貨單。實(shí)地計(jì)數(shù)。無(wú)偏見(jiàn)的證據(jù)。n重要性。n穩(wěn)健性，謹(jǐn)慎性。n一致性，一貫性。充分披露n配比性，配合性。n要素。n資產(chǎn)，財(cái)產(chǎn)。n負(fù)債，債務(wù)；責(zé)任。業(yè)務(wù)權(quán)益，所有者權(quán)益。n營(yíng)業(yè)收入。n費(fèi)用，支出。凈收益，凈盈利。n分類帳n復(fù)式記錄n分錄，記錄；入場(chǎng)；通道試算表跨國(guó)公司手工會(huì)計(jì)n現(xiàn)金，vt兌現(xiàn)應(yīng)收票據(jù)應(yīng)收應(yīng)計(jì)費(fèi)用手頭物料用品預(yù)付租金預(yù)付保險(xiǎn)累計(jì)折舊廠場(chǎng)資產(chǎn)及設(shè)備應(yīng)付帳款elementassetsliabilityownersequityrevenue

4、expensesnetearningsLedgerDouble-entryEntryTrialbalanceMultinationalCorporation.ManualaccountingCashNotesreceivableAccruedfeesreceivableSuppliesonhandPrepaidrentPrepaidinsuranceAccumulateddepreciationPlantandequipmentAccountspayableUnearnedfees已收未獲的收入MortgagepayableWithdrawalsIncomesummaryServicefees

5、earnedUtilityexpensesWageSalary薪RenaissanceDualityOffsetBalanceAbbreviateDebitCredit應(yīng)付抵押款n提款；撤消；收回收益匯總已獲服務(wù)費(fèi)收入公用事業(yè)費(fèi)（如水電費(fèi)）n（月）工資；報(bào)應(yīng)，報(bào)答n（季或年）薪水；v給發(fā)n文藝復(fù)興，文藝復(fù)興時(shí)期n.兩重性，二元性n.&v抵消，補(bǔ)償n余額；平衡v（用天平）稱；對(duì)比，比較；使平衡、均等vi平衡，均等v縮寫，簡(jiǎn)略；縮短；節(jié)略n借方，計(jì)入借方的款項(xiàng)v將計(jì)入借方n貸，貸方，計(jì)入貸方的款項(xiàng)；信任；信譽(yù)；稱贊；信用，賒欠；（銀行中的）存款，債權(quán)；（美國(guó)學(xué)校中的）學(xué)歷v將計(jì)入貸方；相信

6、；把歸于Investmentn投資accountingcyclerawmaterialfinishproductsourcedocumentsjournal錄worksheetchronologicaljournalizingdisbursementmerchandiseacquisitionwithdrawalsadvertisingfeesearnednetincomecontraaccountsbalancesheet會(huì)計(jì)循環(huán)原材料產(chǎn)成品，制成品原始憑證n日記賬；雜志；報(bào)紙；日記；議事工作底稿adj.按照年月順序的編制分錄n支出n商品；貨物。v,經(jīng)商n取得n提?。煌斯?；退伙以獲廣告費(fèi)收入

7、凈收益?zhèn)涞仲~戶資產(chǎn)負(fù)債表salesdiscountspurchasesdiscountspurchasesreturnsandallowancesgrossmarginmerchandiseincomestatementtemporaryaccountsincomesummaryretainedearningsnocorporatediscount現(xiàn)allowanceFOBdestinationFOBshippingpointtransportationintransportationout收益表臨時(shí)賬戶收益匯總留存收益，留置收益非股份有限公司銷貨折扣購(gòu)貨折扣購(gòu)貨退回與折讓毛利n.商品、貨物v

8、i.經(jīng)商v.買賣、推銷n.折扣v. 打折出售，將（票據(jù)）貼vi. 貼現(xiàn)n.津貼、補(bǔ)助費(fèi)；折扣、折讓；備抵、準(zhǔn)備；減免目的地交貨起運(yùn)點(diǎn)交貨購(gòu)貨運(yùn)費(fèi)銷貨運(yùn)費(fèi)已售商品成本costofgoodssoldperiodicinventorysystem制）perpetualinventorysystem制）inventory存moneyorderIOUpostedcheckNSFcashonhandcashinbankpettycashsinkingfundbankreconciliationbankstatementoutstandingcheck定期盤存制（實(shí)地盤存永續(xù)盤存制（賬面盤存n.存貨，財(cái)產(chǎn)目

9、錄，存貨盤v.為編制財(cái)產(chǎn)目錄匯票、郵票n借據(jù)（由Ioweyou的讀音縮略轉(zhuǎn)義而成）遠(yuǎn)期支票存款不足庫(kù)存現(xiàn)金銀行存款零用現(xiàn)金償債基金銀行往來(lái)調(diào)節(jié)表銀行對(duì)賬單，銀行結(jié)單未兌現(xiàn)支票miscellaneousexpense雜項(xiàng)費(fèi)用imprestpettycashfund定額備用金uncollectibleaccountsallowanceforuncollectibleaccounts壞賬壞賬準(zhǔn)備、備抵壞賬沖銷；減記；銷記賬齡分析表n實(shí)得款項(xiàng)，收入，收款n本金到期值本票，期票拒付票據(jù)或有負(fù)債應(yīng)計(jì)應(yīng)收利息n分子n分母原材料個(gè)別認(rèn)定法加權(quán)平均法先進(jìn)先出法后進(jìn)先出法成本與市價(jià)孰低法n惡化變質(zhì)廢棄write-

10、offagingscheduleproceedsprincipalmaturityvaluepromissorynotesdishonorednotescontingentliabilityaccruedinterestreceivablenumeratordenominatorrawmaterialsspecificidentificationweighted-averagefirst-infirst-outlast-infirst-outlowerofcostormarketdeteriorationobsolescencewrite-downreplacementcostnetreali

11、zablevaluedisposednitem-by-itemmethodlossduetomarketdeclineofinventory減記（賬面價(jià)值）至重置成本凈實(shí)現(xiàn)價(jià)值清理逐項(xiàng)比較法存貨跌價(jià)損失allowanceforlossduetomarketdeclineofinventory存貨跌價(jià)準(zhǔn)備retailmethod零售價(jià)法grossprofitmethod毛利率法short-terminvestment短期投資marketablesecuritiesgain(loss)onsaleofinvestment失)lossondeclineinshort-terminvestment有價(jià)

12、證券出售投資利得（或利短期投資跌價(jià)損失allowancetoreduceshort-terminvestmenttomarket短期投資減至市價(jià)備抵costmethod成本法equitymethod權(quán)益法portfolion有價(jià)證券組合，投資搭配；公文包；部長(zhǎng)職務(wù)長(zhǎng)期投資未實(shí)現(xiàn)損失unrealizedlossonlong-terminvestmentconsolidatedividendincomecommonstockcorporatebondamortizationpremium金brokerscommissioninterestearnedoffseteffectiveinterestr

13、atefaceinterestratecarryingvaluerateofreturnPlantassets廠場(chǎng)設(shè)備v合并；鞏固股利收入普通股公司債券n攤銷n溢價(jià)；保險(xiǎn)費(fèi)；貼水；傭經(jīng)紀(jì)人傭金已獲利息收入v抵消，沖減，彌補(bǔ)實(shí)際利率票面利率賬面價(jià)值回收率；報(bào)酬率；利潤(rùn)率intangibleassets裝置，裝修；固定物器具；家具折舊折耗無(wú)形資產(chǎn)fixturenfurniturendepreciationndepletionnnaturalresource自然資源patentnavcopyrightnleaseholdn的franchisen權(quán)trademarkngoodwilln專利權(quán)；專利物批

14、準(zhǔn)專利，取得的專利版權(quán)租賃權(quán)，租賃物，租約；a租來(lái)特許權(quán)，專營(yíng)權(quán)；V給以特商標(biāo)；V給標(biāo)上商標(biāo)商譽(yù)payrollamortizationn攤銷sum-of-years-digitsmethod年數(shù)總和法double-declining-balancemethod雙倍余額遞減法groupdepreciation分類折舊discardV&n丟掉，報(bào)廢trade-in貼舊換新n工薪，工薪支付總額discountonnotespayableexcisetaxdeferredreVenue應(yīng)付票據(jù)折價(jià)貨物稅，營(yíng)業(yè)稅，消費(fèi)稅遞延收入special-orderfirm根據(jù)定單組織生產(chǎn)的企業(yè)v吸收，合并

15、，分配產(chǎn)品保修負(fù)債休假津貼負(fù)債或有負(fù)債信用擔(dān)保法律訴訟所得稅n報(bào)酬，補(bǔ)償，賠償金v扣款，扣繳對(duì)負(fù)擔(dān)公允勞動(dòng)標(biāo)準(zhǔn)法聯(lián)邦保險(xiǎn)特別稅法工資級(jí)別養(yǎng)老金，退休金，撫恤金豁免，免稅工資表人壽保險(xiǎn)n股票，股份；存貨v沖淡，稀釋，攤薄債券契約擔(dān)保債券定期債券分期還本債券absorbproductwarrantyliabilityvacationpayliabilitycontingentliabilitycreditguaranteelawsuitincometaxcompensationwithholdbeliabletofairlaborstandardsactfederalincomecontribut

16、ionsactwagebracketpensionexemptionpayrollregisterlife-insuranceStockDiluteBondindentureSecuredbondsTermbondsSerialbondsRegisteredbondsCouponbondsPresentvalueAnnuityEffectiveinterestmethod記名式債券附息票債券現(xiàn)值n年金實(shí)際利率法Retirementn退休；退服；收回Conversionn折換，調(diào)換，轉(zhuǎn)換Commonstock普通股Provisionn準(zhǔn)備，備付，備抵Paid-incapitalinexcesso

17、fparvalue超面值繳入股本Bondsinkingfunds償債基金Mortgagev抵押，n抵押權(quán)；抵押（貸款，債券）Realproperty不動(dòng)產(chǎn)，房地產(chǎn)Installmentn分期付款，分期收款OperatingleaseCapitalleasePension養(yǎng)老金，退休金，撫恤金經(jīng)營(yíng)性資本性租賃，融資租賃dissolvemutualagencyunlimitedliabilityfurnitureanddisplaysstockholdercontributedcapitallegalentitytransferabilitycapital-raisingcapabilityv解散

18、互為代理有限責(zé)任器具與陳列物品n股東實(shí)繳股本法人，合法組織可轉(zhuǎn)移性籌資能力額定股份，額定股本authorizedstockissuedstockoutstandingstocktreasurystockpreferredstockparanno-parvaluestockconnotationlegalcapitalcapitalstockbroadofdirectorsstatedvalueorganizationcostssubscriptioncapitalstocksubscribedstockdividenddistributablestocksplitappropriation已發(fā)行股票外發(fā)股票庫(kù)藏股優(yōu)先股面值與無(wú)面值股票n涵義，內(nèi)涵法定資本股本董事會(huì)設(shè)定價(jià)值開辦費(fèi)n認(rèn)股，認(rèn)股繳款已認(rèn)股本股票股利應(yīng)分配股利分割n撥給，撥用thestateofchangesinfinancialposition財(cái)務(wù)狀況變動(dòng)表workingcapital營(yíng)運(yùn)成本fund基金，資金；?？頳onation捐贈(zèng)sourceanduse來(lái)源與運(yùn)用現(xiàn)金基礎(chǔ)間接法水平分析，橫向分析垂直分析，縱向分析總體結(jié)構(gòu)分析表比率分析流動(dòng)比率速動(dòng)比率應(yīng)收賬款周轉(zhuǎn)率存貨周轉(zhuǎn)率利潤(rùn)比率資產(chǎn)匯報(bào)率每股贏余cashequivalent現(xiàn)金等價(jià)物moneyma