会计accounting

1会计accounting决策人DecisionMaker[ˈmekɚ]投资人Investor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting成本会计CostAccounting私业会计PrivateAccounting公众会计PublicAccounting注册会计师CPACertifiedPublicAccountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship[prə'praɪətɚ,ʃɪp]合伙人企业Partnership公司Corporation[,kɔrpə'reʃən]会计目标AccountingObjectives会计假设AccountingAssumptions[ə'sʌmpʃən会计要素AccountingElements['elimənts]会计原则AccountingPrinciples['prɪnsəplz]会计实务过程AccountingProcedures[prə'sidʒɚ]财务报表FinancialStatements财务分析FinancialAnalysis会计主体假设Separate-entityAssumption['sɛpret]使分开分离['ɛntəti]实体accountingentity会计主体,会计个体,会计单位货币计量假设Unit-of-measureAssumption['junɪt]['mɛʒɚ]持续经营假设Continuity(Going-concern)Assumption会计分期假设Time-periodAssumption资产Asset[ˈæsets]负债Liability['laɪə'bɪləti]业主权益Owner'sEquity['ɛkwəti]收入Revenue['rɛvənu]费用Expense收益Income亏损Loss历史成本原则CostPrinciple收入实现原则RevenuePrinciple配比原则MatchingPrinciple全面披露原则Full-disclosure(Reporting)Principle[dɪs'kloʒɚ]客观性原则ObjectivePrinciple一致性原则ConsistentPrinciple可比性原则ComparabilityPrinciple[ˌkɒmpərə'bɪlətɪ]2重大性原则MaterialityPrinciple[məˌtɪrɪ'ælətɪ]稳健性原则ConservatismPrinciple[kənˈsɜ:rvətɪzəm]权责发生制AccrualBasis[əˈkruəl]现金收付制CashBasis财务报告FinancialReport流动资产Currentassets流动负债CurrentLiabilities长期负债Long-termLiabilities投入资本ContributedCapital留存收益RetainedEarning会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSystem帐户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记帐Journal总分类帐GeneralLedger明细分类帐SubsidiaryLedger试算平衡TrialBalance[ˈtraɪəl]现金收款日记帐Cashreceiptjournal现金付款日记帐Cashdisbursementsjournal销售日记帐SalesJournal购货日记帐PurchaseJournal普通日记帐GeneralJournal工作底稿Worksheet调整分录Adjustingentries结帐Closingentries（3）现金与应收账款，公司财务谈论公司目前现金及应收账款相关的英语专业术语词汇。现金Cash银行存款Cashinbank库存现金Cashinhand流动资产Currentassets偿债基金Sinkingfund定额备用金Imprestpettycash支票Check(cheque)银行对账单Bankstatement银行存款调节表Bankreconciliationstatement在途存款Outstandingdeposit在途支票Outstandingcheck应付凭单Voucherspayable3应收账款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bshippingpoint目的地交货价F.O.Bdestinationpoint商业折扣Tradediscount现金折扣Cashdiscount销售退回及折让Salesreturnandallowance坏账费用Baddebtexpense备抵法Allowancemethod备抵坏账Baddebtallowance损益表法Incomestatementapproach[əˈproʊtʃ]资产负债表法Balancesheetapproach账龄分析法Aginganalysismethod直接冲销法Directwrite-offmethod带息票据Interestbearingnote不带息票据Non-interestbearingnote出票人Maker受款人Payee本金Principal[ˈprɪnsəpəl]利息率Interestrate到期日Maturitydate[məˈtʃʊrəti]本票Promissorynote['prɒməˌsoʊrɪ]贴现Discount4背书Endorse[ɪnˈdɔ:rs]拒付费Protestfeecom4）存货，整理了谈论公司存货相关的英语专业术语词汇，公司财务和管理必备。存货Inventory[ˈɪnvəntɔ:ri]商品存货Merchandiseinventory[ˈmɜ:rtʃəndaɪs]产成品存货Finishedgoodsinventory在产品存货Workinprocessinventory原材料存货Rawmaterialsinventory起运地离岸价格F.O.Bshippingpoint目的地抵岸价格F.O.Bdestination寄销Consignment寄销人Consignor承销人Consignee[ˌkɒnsaɪ'ni:]定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchase购货折让和折扣Purchaseallowanceanddiscounts存货盈余或短缺Inventoryoveragesandshortages分批认定法Specificidentification加权平均法Weightedaverage先进先出法First-in,first-outorFIFO后进先出法Lost-in,first-outorLIFO移动平均法Movingaverage成本或市价孰低法LowerofcostormarketorLCM市价Marketvalue5重置成本Replacementcost可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod零售价格法Retailmethod成本率Costratio5）长期投资，是财务必备必备谈论公司长期投资的英语专业术语词汇。长期投资Long-terminvestment长期股票投资Investmentonstocks长期债券投资Investmentonbonds成本法Costmethod权益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate股权登记日Dateofrecord除息日Ex-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue债券折价Discountonbonds债券溢价Premiumonbonds票面利率Contractinterestrate,statedrate市场利率Marketinterestratio,Effectiverate普通股CommonStock6优先股PreferredStock现金股利Cashdividends股票股利Stockdividends清算股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interestmethodofamortization6）固定资产，谈论公司财务之与公司固定资产相关的英语专业术语词汇。固定资产PlantassetsorFixedassets原值Originalvalue预计使用年限Expectedusefullife预计残值Estimatedresidualvalue折旧费用Depreciationexpense累计折旧Accumulateddepreciation帐面价值Carryingvalue应提折旧成本Depreciationcost净值Netvalue在建工程Construction-in-process磨损Wearandtear过时Obsolescence直线法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP)7加速折旧法Accelerateddepreciationmethod双倍余额递减法Double-decliningbalancemethod(DDB)年数总和法Sum-of-the-years-digitsmethod(SYD)以旧换新Tradein经营租赁Operatinglease融资租赁Capitallease廉价购买权Bargainpurchaseoption(BPO)资产负债表外筹资Off-balance-sheetfinancing最低租赁付款额Minimumleasepayments7无形资产，财务谈论公司无形资产相关英语专业术语词汇，资产肯定是有有形的和无形的。无形资产Intangibleassets[ɪnˈtændʒəbəl]专利权Patents商标权Trademarks,Tradenames著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organizationcost租赁权Leasehold摊销Amortization8）流动负债，英语财务术语之谈论公司流动负债相关的英语专业术语词汇。负债Liability流动负债Currentliability应付帐款Accountpayable应付票据Notespayable贴现票据Discountnotes长期负债一年内到期部分Currentmaturitiesoflong-termliabilities应付股利Dividendspayable预收收益Prepaymentsbycustomers存入保证金Refundabledeposits应付费用Accrualexpense8增值税valueaddedtax营业税Businesstax应付所得税Incometaxpayable应付奖金Bonusespayable产品质量担保负债Estimatedliabilitiesunderproductwarranties赠品和兑换券Premiums,couponsandtradingstamps或有事项Contingency或有负债Contingent或有损失Losscontingencies或有利得Gaincontingencies永久性差异Permanentdifference时间性差异Timi