financial position 财务状况

the results of operation经营成果

interested users有利益关系的使用者

stockholder 股东

other creditors 其他债权人

governmental agencies 政府机构

investment advisors 投资顾问

prospective investments预期投资

generally accepted accounting principles 公认会计原则

relevance 相关性

reliability 可靠性

subdivision 分支

internal decision-making内部决策

performance report 业绩报告

cost-benefit data 成本-效益数据

market shares 市场份额

internal management reports 内部管理报告

government regulation 政府监管

auditing 审计

managerial accounting 管理会计

cost accounting 成本会计

tax accounting 税务会计

budgetary accounting 预算会计

governmental and not-for-profit accounting 政府及非盈利组织会计

human resource accounting人力资源会计

social accounting 社会会计

environmental accounting环境会计

international accounting国际会计

tax returns 纳税申报单

tax consequences 纳税影响

business transactions 经济业务

multinational 跨国

accounting entity 会计主体

going concern 持续经营

measuring unit 计量单位

accounting period 会计期间

historical cost 历史成本

objectivity 客观性

the general practice of financial accounting 会计实务

financial statements 财务报告

balance sheet 资产负债表

income statement 利润表

the statement of cash flows 现金流量表

asset 资产

liabilities 负债

owners' equity 所有者权益

accounting equation 会计等式

current assets 流动资产

convertibility 变现能力

marketable securities 有价证券

fixed assets 固定资产

plant and equipment 厂场设备

intangible assets 无形资产

store fixtures 店面装置

office equipment 办公设备

delivery equipment 运输设备

depreciable assets应折旧的资产

long-term assets 长期资产

original cost 原始成本

be subtracted from 减去

book value 账面价值

legal claims or rights 法定要求权

patent

trademark

franchise 特许经营权

copyrights

goodwill 商誉

supplies on hand

normal operaing cycle正常经营周期

prepaid insurance 预付保险费

accumulated depreciation累计折旧

be engaged in 受聘于

private accounting私人企业会计

public accounting 公众会计

governmental accounting政府会计

wholesaler 批发商

financial executive 财务经理

certified public accountant 注会

creditors' equity 债权人权益

obligation 义务

accounts payable 应付账款

trade payables 应付账款

trade receivables 应收账款

accrued wages and salaries payable 应付职工薪酬

sales and excise taxes payable应付销售税和货物税

short-term notes payable短期应付票据

dividends payable 应付股利

income or property taxes payable 应付所得税或财产税

estimated or accrued liabilities应计负债

payroll taxes liabilities 应付工薪税

revenue 收入

not due 未到期

mortgage 抵押

bonds payable 应付债券

net asset 净资产

residual claim 剩余要求权

discharge 偿清

single proprietorship 独资

the partnership 合伙

capital stock 股本

retained earnings 留存收益

undistributed earnings 未分配的收入

at the owners' discretion自由决定

board of directors 董事会

declare a dividend 宣布股利

dividends payable 应付股利

accompany 作为…的附表

ending balance 期末余额

cost of goods sold 销货成本

operating expenses 营业费用

sales returns and allowances 销售退回及折让

sales discounts 销售折扣

beginning inventory 起初存货

ending inventory 期末存货

purchases returns 购货退回

allowances 折让

discounts from the purchases amount 购货折扣

intermediate amount 居间金额

gross profit on sales 销售毛利

selling expenses 销售费用administrative expense 管理费用financial expense 财务费用

interest income 利息收益

interest expense 利息费用

financial income 财务收益

extraordinary items 非常项目

transaction 交易

event 事项

operating results 经营成果

complementary relationship互补关系

accrual basis 权责发生制

cash basis 收付实现制

transportation in 购货运费

transportation out 销货运费

sales salaries expense销售人员薪金

advertising expense 广告费

depreciation expense 折旧费

insurance expense 保险费

rent expense 租金

office salaries expense 办事人员薪金

utilities expense 公用事业费用

supplies expense 物料（低值易耗品费用）

net purchases

net loss

gross sales

net sales

cost of goods available for sale

short-term liquidity短期偿债能力

short-term obligation 短期负债

working capital 营运资本

long-term notes or bonds长期票据或债券

stipulated 规定的

current ratio 流动比率

meet 偿

rule of thumb 经验规律

marketable securities 有价证券

quick ratio 速动比率

inventory turnover 存货周转率

cost of goods sold 销货成本

appraisal 评估

trade accounts receivable 应收账款

average collection period 平均收账期

net credit period 赊销清付期

overstatement 虚增

understatement 虚减

double-entry bookkeeping system 复式簿记系统

twofold 双重的

source document 原始凭证

check stub 支票存根

a set of journals 一套日记账

records of original entry原始记录簿

chronological order 时序

journalize 做分录

transcribe 抄录

post to the ledger 过入分类账

a chart of accounts 会计科目表

income summary 收益汇总

control account 控制账户

subsidiary ledgers 明细分类账

under this approach在这样的处理下

perpetual inventory system 永续盘存制

periodic inventory system 定期盘存制

normal balance 正常余额

debit 借

credit 贷

two-column account 两栏式账户

manually maintained bookkeeping system 手工操作的账簿系统

amount column 金额栏

memoranda 摘要

posting reference 过账记号

running balance 逐笔结计余额式

three-column account 三栏式

overdraw 透支

special journal 特种日记账

general journal 普通日记账

sales journal 销货日记账

cash receipts journal现金收入日记账

invoice register 发票登记簿

purchases journal 购买日记账

cash disbursement journal 现金付出日记账

sales on credit term 赊销

division of labor 分工

tabular arrangement 表列式安排

aggregate 合计的

savings 节约

accounting cycle 会计循环

adjust 调整

close 结清

operating period 经营期间

interval 时间间隔

calendar-year 日历年度

fiscal year 财务年度

credit term 赊账条件

billed price 发票价格

cash discounts 现金折扣

prepaid 预付运费

collect 货到收运费

remit 汇款

F.O.B.destination 到达站交货

F.O.B.shipping point 发运站交货

invoice 发票

cash on delivery 付款提货

freight collect 货到收运费

check 支票

invoice register 发票登记簿

credit memo 贷项通知单

supplies on hand 在用物料用品

carrier 运输业者

realty agency 房地产经纪人

purchase requisition 请购单

forward 转递，已转发

reorder point 再订货点

purchasing department 购货部门

purchase order 订货单

price list 价目表

quotation 行情表

suppliers' catalogs 供应商商品目录

vendor 卖主

description 规格

sales invoice 销货发票

purchase invoice\ 购货发票

sample 样本

receiving department 收货部门

receiving report 收货报告

supporting document 附属凭证

enter 编制

adjusting procedure 调整程序

accrual accouting 权责发生制

trial balance 试算平衡表

align 调整

apportion 分摊

accrue 计提

outlay 支出

insurance premium 保险费

unearned subscription revenue 预收订费

subscription revenue 订费收入

accrued revenue 应计收入

service fees earned 服务费收入

periodic inventory system定期盘存制

income summary account 收益汇总账户

deferred credit 递延贷项

merchandise inventory adjustment 存货调整

service enterprises 服务业企业

income tax benefits 所得税利益

distort 歪曲

worksheet 工作底表

account balances 账户余额

extend 把数字转入另一栏，算出…的总金额

income statement for…

the balance sheet on …

foregoing 前述的

statement of owners' equity 业主权益表

statement of retained earnings 留存收益表

beginning balance 期初余额

ending balance 期末余额

capital contributions 资本投入

general ledger 总分类账

interim financial statement 中期财务报表

closing procedures 结账程序

account title 账户会计科目

interim mechanical check 中间性的手工操作检查

compensating 抵消的

out of balance 不平衡

reversing entries 转回分录

expedient 权宜的做法

automated data processing 自动化数据处理

classification and sorting 分类整理

storage 存储

manual filing 手工归档

retrieval 追溯

summarization 汇总

key-driven equipment 键盘式装置设备

adding machine 加法机

calculator 计算器

bookkeeping machine 簿记机

auxiliary equipment 辅助设备

punched card 穿孔卡

paper tape output 纸带输出

electronic data processing system 电子数据处理系统

human intervention 人为干预

peripheral equipment 边缘设备

datapreparation 数据准备

input 输入

output 输出

money order 汇票

bank deposit 银行存款

IOU 借据

postdated check 远期支票

NSF not sufficient fund 存款不足

misappropriation 挪用

disclose 揭露

imprest 定额预付的

furnish 提供

bank statement 银行对账单

bank reconciliation银行往来调节表

expenditure 开支

imprest basis 定额预付制

replenishment 补充

petty cash 零用现金

irregularity 不正当行为

internal control 内控

cash in bank 银行存款

operational efficiency 经营效率

prescribed managerial policy 规定的管理方针

accounting control 会计控制

administrative control 管理控制

be conversant with 熟悉

competent personnel 称职的人员

assignment of responsibility 分派责任

division of work 职能分工

custodianship 保管工作

rotation of personnel 换岗

external auditing=independent auditing 外部审计

internal auditing 内部审计

physical protection 实物保护

submit 提交

advice slips 通知单

outstanding checks未兑付的支票

deposit 存款

service and collection charges 服务费和托收管理费

drafts 汇票

clear 结清

bring to light 揭露

adjusting entries 调整分录

bring into agreement with

reclassification 重新分类

miscellaneous expense 杂项费用

error correction 差错订正

list of checks 支票目录

debit memo 借项通知单

returned item 退回项目

cumulative balances 累计余额

code letters 代号字母

legend 说明

endorsement 背书

postdated check 过期支票

voucher system 应付凭单制

authorization 授权

verification 验证

credit term 赊账条件

footing 总额

extension 算出或转来的金额

original copy 正本

voucher register 应付凭单登记簿

purchase journal 购买日记账

pay for cash 付现

on account 赊账

in sequence 依次

unpaid （paid）vouchers file 未（已）付款凭单档案

standing will 信誉

payee 收款人

check number 支票号数

payment date 付款日期

appropriate columns 相应栏次

open 未清偿

vouchers payable column 应付凭单栏

sundry items 其他项目

receiving report 收货报告

custody 保管

securities 有价证券

receiving department 收货部门

losses from uncollectible account 坏账损失

uncollectible accounts expense 坏账费用

loss from doubted accounts坏账损失

bad debts expense

recognize 确认

direct write-off method直接销账法

bad account 坏账

allowance method 备抵法

realizable 可实现的

be introduced into …by通过…入账

due consideration 适当的考虑

sales activity 销售业务

economic conditions 经济情况

planned changes 计划变动

credit policy 赊账方针

credit sales for the period 当期的赊销额

the amount of accounts receivable at the close of the period 期末应收账款余额

provide for 计提

expected losses 预计损失

uncollectible accounts expense 坏账费用

allowance for uncollectible accounts 备抵坏账

residual 剩余的

aging schedule 账龄分析表

strata 层，级

advance 预付款

affiliated company 关联公司

subsidiary 子公司

semipermanent 中长期的

caption 类

sundry accrual 其他应计项目

principal 主要的

promissory note 本票

open account 往来账户

on demand 票据即期支付

at a fixed and determinable future time

sign 签发

maker 出票人

bearer /holder 持票人

interest bearing 计息

noninterest bearing 不计息

specified 指明的

factor 代管

discount 贴现

maturity date 到期日

endorse the note over to a bank 背书后向银行贴现

without recourse 无追索权

contingent liability 或有负债

computation 估计，估算

proceed 实得收入

interest income 利息收益

notes receivable discounted 贴现应收票据

contra account 对抵账户

discounting party（endorser）贴现人

protest fee 票据拒付证书费

dishonor 拒付

discount on notes payable 应付票据贴现折价

annual interest rate 年利率

specific payee 指定收款人

fluctuate 波动

acquisition 取得

specific identification 具体辨认

weighted average 加权平均

first-in , first-out FIFO 先进先出

last-in , first-out LIFO 后进先出

feasible 行得通的

flow of costs 成本流动

flow of goods 商品流动

constructed assets 建造资产

natural assets 天然资产

intangible assets 无形资产

depletion 折耗

amortization 摊销

site 房屋的地基

leasehold 租赁权

carrying value 置存价值，留在账面的价值

market value 市场价值

equivalent 等同物

dispose 处置，清理

straight-line method 直线法

gain(loss) on sale of fixed assets 固定资产出售利得（损失）

maintenance 维修

arrest 阻止

wear 磨损

deterioration 自然损坏

salvage value 残值

upkeep 维护，保养

minor part 次要零件

betterment 改良

会计专业英语词汇