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会计英语术语会计Accounting债务Obligation债权人Creditor会计人员Accountant纳税申报表Taxreturn审计Audit一般公认会计准则Generallyacceptedaccountingprinciple注册会计师Certifiedpublicaccountant财务报告Financialreports投资者investor编制财务报表Topreparefinancialstatements实体单位Entity复式记账法Double-entryaccountingsystem会计年度Fiscalyear（有限责任）公司Corporation月/季/年报Monthly/quarterly/annualfinancialstatements成本Cost收入Revenue费用Expense资产Asset负债liability权责发生/现金收付制会计Accrual/cashaccounting偿还借款/债务Topayoffmoney/obligations赊购/销Purchase/salesonaccount应计费用Accruedexpense现金流量表StatementofCashflows资产负债表Balancesheet损益表Incomestatement匹配Tomatch折旧depreciation会计等式Accountingequation复式记账法Double-entrysystem所有者权益Owners’equity偿还贷款Topayoffloans增加/减少Increase/decrease（不）平衡In/outofbalance余额Balance(beginning/ending)资本Capital预付Toprepay/topayinadvance应收/付账款AccountsReceivable/Payable普通/特殊日记账General/specialjournal摘要Descriptionofentry原始凭证Sourcedocuments会计科目表Chartofaccounts租金Rent销售/进货日记账Sales/purchasesjournal现金收入/支付Cashreceipts/payments赊销/赊购Sales/purchaseoncredit录入Toenter(in)总/明细分类账General/subsidiaryledger会计科目表Chartofaccounts过账Posting偿还Topayoff赊销/购Creditsales/purchase设备Equipment累计折旧Accumulateddepreciation控制账户Controllingaccount应收票据NotesReceivable应付票据NotesPayable发行普通股Issuedcommonstock赊购办公用品Purchasedofficesuppliesonaccount提供服务收到现金Performedserviceforcash购买/销售土地Purchased/soldland提供服务，未收到服务款Performedserviceonaccount支付费用Paidexpenses用现金偿还债务Paidcashonaccount收到/支出现金Collected/paidcash宣告并支付股利Declaredandpaiddividends财政年度Fiscalyear账项调整Adjustment权责发生制Accrualbasis收付实现制Cashbasis预付项目Prepaiditems预收项目Unearneditems应计项目Accrueditems递延和应计Deferralsandaccruals备抵账户Contraaccount账面净值Netbookvalue贷方/借方/零余额Credit,debit,zerobalance借方/贷方总额Totaldebits,credits/sumofalldebits编制试算平衡表/财务报表Topreparetrialbalances/financialstatements编制调整分录Tomakeadjustingentries调整前/后试算平衡表Unadjusted/adjustedtrialbalance会计期间Accountingperiod平衡Tobalance/tobeinbalance账户名/代码/余额Accounttitle,number,balance工作底稿Workingsheet负债和所有者权益之和Thesumofliabilitiesandowners’equity待摊费用Prepaidexpense流动资产Currentasset流动负债Currentliability股本Capitalstock损益表Theprofitandlossstatement(theP&L)利得Gain损失Loss销售退回及折让Salesreturnandallowance折扣discount销售成本Costofgoodssold销售总/净额Gross/netsales经营费用Operatingexpenses销售毛利Grossprofitonsales经营收益Incomefromoperations净收益Netincome存货inventory运入（出）运费Freightandtransportation-in(out)销售费用Sellingexpense一般管理费用General&administrativeexpense所得税Incometax所有者/股东权益表Statementofowners’/stockholders’equity股本Capitalstock留存收益Retainedearnings其他收入Othercomprehensiveincome普通股Commonstock期前调整Priorperiodadjustment股利Dividend优先股Preferredstock票面价值Parvalue授权核定的股票Authorizedshares市场价Marketprice回购Repurchase减去，扣除Less（股份）公司Corporation发行在外的outstanding现金流入/流出Cashinflow/outflow经营活动Operatingactivities投资活动Investingactivities筹资活动Financingactivities营运资本Workingcapital应收款项Receivables有价证劵Securities本金Principal实体单位Entity收入Proceeds发行债券Issuanceofbonds回购Repurchase权益性证券，股票Equitysecurities偿还债务Debtrepayment固定资产Fixedassets押金Deposit调节Reconciliation应计费用Accruedexpenses现金净额Netcash市场价Marketprice高流动性的Highlyliquid财务报表附注Disclosurenotestofinancialstatements财务报告Financialreporting求偿权Claim合并报表Consolidatedfinancialstatements年报Annualreport公司Corporation子公司Subsidiarycompany计价Valuation摊销amortization会计循环Accountingcycle财务报表Financialstatements建立账户Toopentheaccounts账户余额Accountbalance结账后/试算平衡post-closingtrialbalance结账Toclosetheaccounts汇总Summary/tosummarize调整分录Adjustingentries算总和Tototal登录日记账Journalizing现金及等价物Cashandcashequivalents流动性的(highly)liquid存入Todeposit零用现金Pettycash备用金票据Pettycashticket开立备用金Toopenthepettycashfund补充备用金Toreplenishthepettycashfund电子资金转账Electronicfundstransfer银行存款Bankdeposit/account银行对账单Bankstatement银行存款调节表Bankreconciliatio支票Check存款单Depositticket现金收支Cashreceiptsandpayments流动资产Liquid/currentassets当事人Party/parties印签卡Signaturecard库存现金Cashonhand短期投资Short-terminvestment持有存货Inventoryonhand在产品Workinprocess原材料Rawmaterial产成品存货盘存制度Inventoryaccountingsystem永续盘存制Perpetualinventoryaccountingsystem定期盘存制PeriodicInventoryaccountingsystem销售成本Costofgoodssold进货Purchase数量Quantity单位成本Unitcost总成本Totalcost先进先出法FIFO先进后出法LIFO平均成本法Average-cost存货计价Inventorycosting销售收入Salesrevenue赊销Salesoncredit应收账款Accountsreceivable个别计价法Specific-unit-costmethod应收账款Accountsreceivable坏账baddebt配比Matching坏账准备Allowancefordoubtfulaccounts坏账费用Baddebtexpense冲销Towriteoff应收账款账龄表Agingscheduleofreceivables赊销Creditsale/Salesoncredit资产类备抵账户Contraassetaccount坏账收回Baddebtrecovery估计Toestimate不能收回的Uncollectible应收账款明细账Accountsreceivablesubsidiaryledger坏账Baddebt备抵法Allowancemethod（非）货币资产(Non)monetaryasset有/无形资产Tangible/intangibleasset取得成本Acquisitioncost原值Cost残值Residualvalue可折旧价值Depreciablecost预期使用年限Expectedusefullife直线折旧法Straightlinemethod余额递减折旧法Balancedecliningmethod分配Toallocate账面价值Bookvalue折余价值Undepreciatedcost折旧费Depreciationexpense累计折旧Accumulateddepreciation长期资产Long-livedasset固定资产Fixed/plantasst变现Beconvertedintocash可折旧价值Depreciablecost折余价值Undepreciatedcost折旧费Depreciationexpense累计折旧Accumulatedexpense义务Obligation债权人Credito无息流动负债Non-interest-bearingliability长期负债Long-termliability到期Tofalldue面值Facevalue/parvalue/denomination本金Principal利息Interest货币的Monetary调整分录Adjustingentry应付股利Dividendspayable应付销售税Sal