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•accounting会计、会计学•account账户•accountfor/as核算•certifiedpublicaccountant/CPA注册会计师•chieffinancialofficer财务总监•budgeting预算•auditing审计•agency机构•fairvalue公允价值•historicalcost历史成本•replacementcost重置成本•reimbursement偿还、补偿•executive行政部门、行政人员•measure计量•taxreturns纳税申报表•taxexempt免税•director懂事长•boardofdirector董事会•ethicsofaccounting会计职业道德•integrity诚信•competence能力•businesstransaction经济交易•accountpayee转账支票•accountingdata会计数据、信息•accountingequation会计等式•accounttitle会计科目•assets资产•liabilities负债•owners’equity所有者权益•revenue收入•income收益•gains利得•abnormalloss非常损失•bookkeeping账簿、簿记•double-entrysystem复式记账法•taxbearer纳税人•customduties关税•consumptiontax消费税•servicefeesearned服务性收入•valueaddedtax/VAT增值税•enterpriseincometax企业所得税•individualincometax个人所得税•withdrawal/withdrew提款、撤资•balance余额•mortgage抵押•incur产生、招致•apportion分配、分摊•accountingcycle会计循环、会计周期•entry分录、记录•trialbalance试算平衡•worksheet工作草表、工作底稿•postreference/post.ref过账依据、过账参考•debit借、借方•credit贷、贷方、信用•summary/explanation摘要•insurance保险•premiumpolicy保险单•currentassets流动资产•long-termassets长期资产•property财产、物资•cash/currency货币资金、现金•accountsreceivable应收账款•provisionforbaddebts/allowanceforuncollectibleaccount/doubtdebts坏帐准备•recoveries追回款•directwrite-offmethod直接冲销法•allowancemethod备抵法•contraaccount备抵账户•prepaidexpense预付、待摊费用•prepayment/advancetosupplies预付账款•inventory存货•merchandiseinventory库存商品•finishedgoods产成品•semi-finishedgoods半成品•goodinprocess在产品•constructioninprocess在建工程•warehousing仓库•FIFO/LIFO/weightaverage/specificidentification存货发出成本计价的四种方法•overhead企业经费•long-termequityinvestment长期投资•fixedassets/plantassets固定资产•usefullife使用寿命•residualvalue/salvagevalue残值•unit–productionmethod单位产量法•depreciationperunit单位折旧额•accumulateddepreciation累计折旧•acceleratemethod加速折旧法•DDBmethod法双倍余额递减•SYDmethod年数总和法•disposaloffixedassets固定资产清理•intangibleassets无形资产•patents专利权•trademarks商标权•goodwill商誉•deferredassets递延资产•operatinglease经营租赁•capitallease融资租赁•capitalexpenditure资本性支出•revenueexpenditure收益性支出•amortize分期偿还（债务）•othercashequivalent其他货币资金•order/draft汇票•deposit存款、订金•IOUS借据•postdatedcheck延付支票(不属于流动资产）•outstandingcheck未付支票•notsufficientfundscheck资金不足支票•electronicfundstransfer电子资金转账•servicecharges/handlingcharge手续费•pettycash备用金•bankstatement银行对账单•bankreconciliation银行余额调节表•receipt收入、收据•reimburse偿还、报销vt•disbursement支付、支出•creditor债权人•promissorynote本票•dishonor拒绝承兑、拒付•tradediscount商业折扣•cashdiscount/salesdiscount现金折扣•salesreturnsandallowance销售折让•perpetualinventorysystem永续盘存制•periodicinventorysystem定期盘存制•expiration/maturity到期、截止•obligation;liability义务•liabilities负债•bookvalue账面价值•facevalue;parvalue票面价值•discount折价、贴现、折扣•accountpayable应付账款•notpayable应付票据•taxespayable应交税费•vat-input增值税进项税•vat-output增值税销项税•commercialaccepteddraft商业承兑汇票•bankaccepteddraft银行承兑汇票•short-termloan短期借款•advancefromcustomer/unearnedrevenues预收账款•interests利息•dividends股利•payoff偿付清、还清•salariespayable应付职工薪酬•wages基本工资•bonus奖金、红利•pensionpayment养老保险•medicalinsurancepremiums医疗保险金•housingreserves住房公积金•non-monetarywelfare非货币性福利•employee雇员、员工•bond债券•premium溢价、保险金、佣金•duedate/maturitydate到期应付日、到期日•paid-incapital实收资本•capitalstock股本•capitalreserve资本公积•surplusreserve盈余公积•undistributedprofit未分配利润•retainedearnings留存收益•commonstock普通股•preferredstock优先股•Corporationlimited/Co.LTD股份有限公司•Singleproprietorship/soleproprietorship独有企业•Partnership合伙企业•Feesearned酬金、酬劳•Realestate房地产、不动产•Commision回扣、佣金•Generaljournal日记总账•Specialjournal特种日记账•generalledger总分类账•subsidiaryledger明细分类账•originaldocument/sourcedocument原始凭证•chartofaccounttitle会计科目表•primaryoperatingrevenue主营业务收入•operatingexpense经营费用、期间费用•revenuesrealizationprinciple收入实现制•accrualbasis权责发生制•matchingprinciple配比性原则•prudenceprinciple谨慎性原则•timeperiod时间分期•balancesheet资产负债表•incomestatement利润表•statementofcashflow现金流量表•revenue/sales营业收入•costofgoodssold/costofsales营业成本•salestaxesandextracharges/operatingtaxes营业税金及附加•sellingexpense销售费用•advertisingexpense广告费用•generalandadministrativeexpense管理及总务费用、管理费用•utilityexpense公共事业费用•financingexpense财务费用•lossofassetsimpairment资产减值损失•changesoffairvalueassets公允减值变动•incomefrominvestment投资收益•grossprofit毛利、利润总额•netprofit净利润•currentratio流动比率•quickratio速度比率•debtstototalassetsratio资产负债比•capitalizationratio资本化比率•timesinterestsearnedratio已获利息倍数•EBIT息税前利润•inventoryturnover存货周转率•rateofreturnonassets资产报酬率•profitmargin边际利润•earningpershare每股收益•liquidityratio流动性比率•financingleverageratio财务杠杆比率•efficiencyratio效用比率•profitabilityratio盈利能力比率•trendanalysis趋势分析法•common-sizeanalysis结构分析法•rationanalysis比率分析法