会计英语专业相关词汇.docx

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1．The accounting equation and the balance sheet Accounting 会计 Assets 资产 Balance sheet 资产负债表 Bookkeeping 笔记 Budget 预算表 Capital 资本 Creditor 应付账款 Debtor 应收账款 Equity 股东基金 Horizontal balance sheet 横式资产负债表 Liabilities 负债 Vertical balance sheets 竖式资产负债表 2．The double entry system for assets, liabilities and capital Account 帐户 Credit 借方 Debit 贷方 Double entry bookkeeping 复式笔记 3 The asset of stock Purchases 购 Returns inwards 销货退回 Returns outwards 购货退出 Sales 销货 4 The effect of profit or loss on capital and the double entry system for expenses and revenues Drawings 提取 Expenses 费用 Profit 利润 Revenues 收入 5 Balancing off accounts Balancing the account 平帐 6 The trial balance Trial balance 试算表 7 Trading and profit and loss account: an introduction Gross loss 毛损 Gross profit 毛利润 Net loss 纯损 Net profit 纯利 Profit and loss account 损益帐 Trading account 购销帐 Trading and profit and loss account 购销损益帐 8 Balance sheets Current assets 流动资产 Current liabilities 流动负债 Fixed assets 固定资产 Long- term liabilities 长期负债 9 Trading and profit and loss accounts and balance sheets: further considerations Carriage inwards 购物运费 Carriage outwards 销物运费 Final accounts 结算帐户 10 Accounting concepts Accrual concept 应计概念 Business entity concept 商业个体概念 Consistency 一致性 Cost concept 成本概念 Dual aspect concept 双面概念 Going concern concept 继续经营概念 Materiality 重要性 Money measurement concept 价值衡量概念 Objectivity 客观性方向/取向 Prudence 审慎性 Realization concept 发现利润观念 Subjectivity 主观性方法/取向 Substance over form 实质性/确实性项目 Time interval concept 定期观念 Ture and fair 真实与公平 11 Books of original entry and ledgers Books of original entry 原始分录本 Cash book 先进薄 General journal 普通日记帐 General ledger 总分类帐 Impersonal accounts 非人名帐户 Nominal accounts 虚帐户 Nominal ledger 虚分类帐 Personal accounts 人名帐户 Private ledger 私人分类帐 Purchases journal 购货日记本 Purchases ledger 应付帐款分类帐 Real accounts 实帐户 Returns inwards journal 销货退回日记本 Returns outwards journal 购货推出日记本 Sales journal 销货日记本 Sales ledger 应收帐款分类帐 12 The banking system Bank overdraft 银行透支 Cheque book 支票本 Current account 来往帐户 Savings account 储蓄户口 Deposit account 定期存款 Drawer 出票人 Endorsement 背书 Payee 受款人 Paying-in slip 存款单 Sample check 支票样本 13 Cash books Bank statement 银行结单 Contra 对冲 Discounts allowed 已给折扣 Discounts received 已获折扣 Folio columns 参考帐页栏 Posting 过帐 Bank overdraft 银行透支 14 The sales journal and the sales ledger Sales invoice 销货发票 Trade discount 交易折扣 15 The purchases journal and the purchases ledger Purchases invoice 进货发票 16 The returns journals Credit note 贷项目通知单 Debit note 借项目通知单 Statement 结单 17 The journal Narrative 叙述 18 The analytical petty cash book and the imprest system Imprest system 定额备用金制度 Petty cash book 零用现金本 19 Columnar day books Analysis book 分析帐本 20 Computers and accounting Accounting information system (AIS) 会计信息系统 Management information system (MIS) 管理资讯系统 Data bases 数据库 Spreadsheet 电子数据表 Personal Data (Privacy) Ordinance 个人资料（隐私）条例 21 Depreciation of fixed assets: nature and calculations Amortization 摊销，分期偿还 Depletion 折耗 Depreciation 折旧 Inadequacy 不足用 Obsolescence 陈旧/陈废 Reducing balance method 递减法 Straight line method 直线法 23 capital and revenue expenditure Capital expenditure 资本性支出 Revenue expenditure 收益性支出 24 bad debts, provisions for bad debts, provisions for discounts on debtors Bad debt 呆帐/坏帐 Provision for bad debts 呆帐准备 Provision for discounts 折扣准备 25 other adjustments for final accounts Accrued expense 应计费用 Prepaid expense 预付费用 Revenue owing 应收收益 26 the valuation of stock AVCO 平均成本 FIFO 先进先出法 LIFO 后进先出法 Net realizable value 可实现净值 Sale or return 销货或退回 27 bank reconciliation statements Credit transfer 客户直接存入 Bank reconciliation statement 银行调节表 Direct debits 直接扣数 Dishonored cheque 拒付支票 Standing order 定期指示 Unpersented cheque 未兑现支票 28 control accounts Control account 统制帐户 29 error not affecting trial balance agreement Casting 加总 Compensating error 相抵错误 Error of commission 记帐错误 Error of omission 漏帐错误 Error of original entry 原始入帐错误 Error of principle 原则错误 30 suspense accounts and errors Error of transposition 位置错误 Suspense account 暂记帐 31 single entry and incomplete records Statement of affairs 清算资产负债表说明书 Statement of profit 利润估价表 32 receipts and payments accounts and income and expenditure accounts Accumulated fund 积累基金 Income and expenditure 收益及费用帐 Receipts and payments accounts 资金收支帐 Subscriptions 会费 Entrance fee 入会费 Surplus 盈余 Deficit 亏损 33 manufacturing accounts Direct costs 直接成本 Factory overhead costs 间接制造成本 Manufacturing account 制造成本帐 Prime cost 主要成本 Production cost 生产成本 Total cost 总成本 Work in progress 在造品 34 departmental accounts Contribution 边际利润 Negative contribution 边际亏损 35 partnership accounts: an introduction Fixed capital accounts 固定资本帐户 Fluctuating capital accounts 浮动资本帐户 Interest on capital 资本利息 Interest on drawings 提取利息 Limited partner 有限责任合伙人 Partnership 合伙 Partnership salaries 合伙人薪金 36 goodwill Goodwill 商誉 Super profits 超额利润 37 partnership accounts: continued revaluation of assets Revaluation 重估 38 partnership dissolution The Garner v Murray rule 法庭案例 Dissolution 解散 39 an introduction to the final accounts of limited liability companies Debenture 债券 Directors 董事 Dividends 股息 Limited company 有限公司 Ordinary shares 普通股 Preference shares 优先股 Preliminary expenses 开办费 Private company 私营有限公司 Public company 公众有限公司 Reserve accounts 储备帐 Shares 股份 Bonus shares 红股 40 purchase of existing partnership and sole traders’ business Business purchase 商业收购 Goodwill on purchase 收购商誉 Capital reserve on purchase 收购负商誉/资本储备 Amalgamation 合并 41 cash flow statements: an introduction Cash flow statement 现金流量表 Operating activities 经营业务 Returns on investments and servicing of finance 投资回报及融资成本 Taxation 税项 Investing activities 投资业务 Financing 融资 42 introduction to accounting ratios Margin 毛利 Mark-up 加成 Stockturn 存货周转 43 an introduction to the analysis and interpretation of accounting statement Acid test ratio 酸性测验比率 Creditors: purchases ratio 应付帐款比率 Current ratio 流动比率 Debtor: sales ratio 应收帐款比率 Fixed expenses 固定费用 Gearing 借贷比率 Liquidity ratios 既时还债比率 Return on capital employed 投资回报率 Return on owners’ equity 股东资金回报率 Variable expenses 变动支出 Contingencies 偶然性事件 44 accounting theory Inductive approach 归纳法 Normative approach 正常法 Money capital maintenance 货币资本保全 Real capital maintenance 实际资本保全

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