注会审计英语词汇（注会审计英语词汇大全）

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关于注册会计师英文附加题题型，和词汇？

1、 Give a brief explanation for the following terms（10%）

（1） Journal entry

（2） Going concern

（3） Matching principle

（4） Working capital

（5） Revenue expenditure

2. Please read the following passage carefully and fill in each of the 11 blanks with a word most appropriate to the content （10%）

（1） The double-entry system of accounting takes its name from the fact that every business transaction is recorded by （____） types of entries： 1：（_____） entries to one or more accounts and

2： credit entries to one or more accounts. In recording any transaction， the total dollar amount of the （______） entries must （_____） the total dollar amount of credit entries.

（2） Often a transaction affects revenues or expenses of two or more different periods， in these cases， an （_____） entries are needed to （_____） to each period the appropriate amounts of revenues and expenses. These entries are performed at the （_____） of each accounting period but （_____） to preparing the financial statements.

（3） Marketable securities are highly （_____） investments， primarily in share stocks and bounds，（____） can be sold （_____） quoted market prices in organized securities exchanges.

3.Translate the following Chinese statements into English （18%）

（1）财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。这些报表是为许多不同的决策者，许多不同的目的而提供的。

纳税申报单则反映应税收益的计算，是由税法和税则规定的概念。在许多情况下，税法和公认会计准则相似，但两者却存在实质上的不同。

（2）审计师不保证财务报表的准确性，他们仅就财务报表的公允性发表专家意见。然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。

4. Translate the following statements into Chinese （12%）

（1） Accounting principles are not like physical laws； they do not exist in nature， awaiting discovery man. Rather， they are developed by man， in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport shuch as football or basketball.

（2） Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income， which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous decisions and judgmenmts.

5. Multiple choice questions （choose the best for your answer）（10%）

（1） The CPA firm auditing XY Recording Service found that retained earning were understated and liabilities were overstated. Which of the following errors could have been the cause？

A. Making the adjustment entry for depreciation expenses twice；

B. Failure to recored interest accrued on a note payable；

C. Failure to make the adjusting entry to recored revenue which had been earned but not yet billed to clients；

D. Faillure to recored the earned portion of fees received in advance.

（2） How will net income be affected by the amortization of a discount on bonds payable？

A. Interest expense is increased， so net income is decreased；

B. Interest expense is decreased， so net income is increased；

C. Interest expense is increased， so net income is increased；

D. Interest expense is decreased， so net income is decreased；

（3） A stock dividend

A. Increase the debt-to-equity ratio of a firm；

B. Decrease future earnings per share；

C. Decrease the size of the firm；

D. Increase sharholder‘s wealth；

E. None of the above.

（4） A company had sales in both 1999 and 2000 of $200000. Cost of sales for 1999 was $140000. In computing the cost of sales for 1999， an item of inventory purchased in 1999 for $50 was incorrectly written down to current replacement cost of $35. The item is currently selling in 2000 for $100， its normal selling price. As a result of this error：

A. Income for 1999 is overstated；

B. Cost of sales for 2000 will be overstated；

C. Income for 2000 will be overstated；

D. Income for 2000 will not be affected.

E. None of the above.

（5）Using the data presented below， calculate the cost of sales for the BC Company for 1999.

Current ratio 3.5

Quick ratio 3.0

Current liabilities 12/31/1999 $600000

Inventory 12/31/1999 $500000

Inventory turnover 8.0

The cost of sales for the BC Company for 1999 was：

A. $1600000；

B. $2400000；

C. $3200000；

D. $6400000；

E. None of these.

（6） W Company computed the following items from its financial records for 1999：

Price-earning ratio 12

Pay-out ratio 0.6

Assets turnover ratio 0.9

The dividend yield on W‘s common stock for 1999 is ：

A. 5% B. 7.2% C. 7.5% D. 10.2%

（7） the data about Accounts receivable of Newton Company for 1999 as follows：

Accounts receivable 12/31/1999 $150000

Allowance for uncollectible accounts 12/31/1999 5000（credit）

Bad debt expenses for the year 2000

During 1999 recoveries on bad debts previously written off were correctly recorded at $500. If the beginning balance in the allowance for uncollectible accounts was $4700， What was the amount of accounts receivable written off as bad debts during 1999：

A. $1200 B. $1800 C. $2200 D. $2400

（8） Which one of the following items would likely increase earnings per share （EPS） of a corporation？

A. Declaration of a stock dividend；

B. Declaration of a stock split；

C. Purchase treasury stock；

D. A reduction in the amount of cash dividends paid；

E. None of above；

（9） The primary purpose for using an inventory flow assumption is to：

A. Parallel the physical flow of units merchandise；

B. Offset against revenue an appropriate cost of goods sold；

C. Minimize income taxes；

D. Maximize the reported amount of net income.

（10） Delta company sold a plant assets that originally had cost of $50000 for $22000 cash. If Delta company correctly reports a $5000 gain on this sale. The accumulated depreciation on the asset at the date of sale must have been：

A. $28000； B. $23000 C. $33000； D. $27000； E. Some other amount

6. Bonds payable issue and recording interest expenses.（15%）

The ABC Company sold $600000 of its 9.5%， 12 years bonds on April 1， 2000， at 106. The semi-annual interest payment dates are April 1 and October 1. The effective interest rate is approximately 8.9%. The company‘s fiscal year ends December 31.

Required：

Prepare journal entries to record：

（1） The issue of the bonds on April 1，2000

（2） The first interest payment on October 1， 2000

（3） The Amortization of premium or discount and interest expenses on December 31， 2001.

7. Statement of Cash Flows （14%）

The net income of the ZY Company for 1999 was $260000. Additional data available relative to activities for the year are given below：

A. Depreciation expenses for the year， $90000；

B. Loss on sale of machinery used in operations was $2400；

C. Accounts receivable increased by $2000；

D. Accounts payable increased by $8400；

E. Patent amortization for the year was $14800；

F. Amortization of premium on bonds payable for the year was $4600.

Required

Prepare the cash flows from operating activities section of a statement of cash flows under the indirect method.

8. Determining Revenue and Capital Expenditures （11%）

The controller for XYZ Co. Asks you to review the Repair and Maintenance Expenses account to determine if all of the charges are appropriate. The account contains many transactions totaling $215540. All of the transactions are considered material.

Required：

You examine three of the transactions. Indicate whether each transaction is properly charged to the reqair and maintenance account and， if not， indicate why not and to which account the transaction should be charged. The three transactions as follows：

Item Date Amount Decription

1 01/03/00 $10000 Two-year service contract on office equipment

2 05/18/00 $38500 Sealing roof leaks over entire production plant

3 10/20/00 $48500 Purchase a crane for the assembly departement

参考答案

1. （1） Journal entry

A chronological record of transactions， showing for each transaction the debits and credits to be entered in specific ledger accounts.

（2） Going concern

An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.

（3） Matching principle

The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.

（4） Working capital

Current assets minus current liabilities

（5） Revenue expenditure

Any expenditure that will benefit only the current accounting period.

2. 每空1分，其中两个debit合计1分

（1）（two）。（debit）。（debit）。（equal）。

（2）（adjusting）。（assign）。（end）。（prior）

（3）（liquid）。（that）。（at）

3.题一10分，第一小段6分，第二小段4分。题二8分

（1） Financial statements show the financial position of a business and the results of its operations， presented in conformity with generally accepted accounting principles. These statements are intended for use by many different decision makers， for many different purposes.

Tax returns show the computation of taxable income， legal concept by tax laws and regulations. In many cases， tax laws are similar to generally accepted accounting principles， but substantial differences do exist.

（2） Auditors do not guarantee the accuracy of financial statements； they express only their expert opinion as to the fairness of the statements. However， CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports.

4.每小题6分，每小题包括三小句，每小句2分。

（1）会计原则不象自然法则，从性质上来说不是等待人们去发现，而是我们考虑财务报告的最重要目标后据此由人制定的。在很多方面公认会计准则类似于为有组织的体育比赛，如足球或篮球比赛制定的比赛规则。

（2）会计师制定了一些会计程序，据此将现金收支分配于一定期间，以某种方式确定出收益，该收益代表这个企业特定期间的经济成果。收益概念应用于现实生活涉及许多的抉择和判断。

5.每小题选对1分

（1）C，（2）A，（3）B，（4）C，（5）C，（6）A，（7）C，（8）C，（9）B，（10）B

6.（1）全对4分，（2）全对5分，（3）全对6分

（1） Debit： cash 636000

Credit： Bonds payable 600000

Premium on bonds payable 36000

（2） Debit： Interest Expenses 28302

Premium on bonds payable 198

Credit： Cash 28500

（3） Debit： Interest Expenses 14137

Premium on bonds payable 113

Credit： Interest payable 14250

7.共6个调整数据，做对一个2分，合计数对2分，计14分。

Cash flows from operating activities：

Net income …………………………………………………………… $260000

Adjustment for non cash revenue and expenses：

Added （less）： depreciation ……………………………$90000

Loss on sale of machinery ……………$2400

Patent amortization …………………$14800

Amortization of premium on bond …。（$4600） $102600

Working capital changes：

Accounts receivable increase …………（$2000）

Accounts payable increase …………$8400 $6400

Cash flows from operating activities ………………………………$369000

8.项目1和项目3正确表述各4分，项目2正确表述3分。

Item 1： This item is a prepaid expenses and not properly recorded. Half of this expenses should be charged to the repair and maintenance account in the current year， half of this expenses should be deferred to next year.

Item 2： This item is properly charged the account， because that is for regulative repairs.

Item 3： This item is not properly charged， because this expenditure is for increasing the efficiency of production and should be capitalized.

有人可以提供会计类的英语专业名词吗？

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当前位置：大耳朵首页英语阅读英语词汇

财务会计专业名词中英文对照

肖洋 2006-04-17 00:46:25 大耳朵英语 1119

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大耳朵背单词，让我们时刻在进步: puppy // n.小狗

某财务字典的简化版上摘下来的,词汇量比较多,先贴A打头的,有朋友感兴趣的话我会续贴. 原有详细注解的字典由于是PDF文件并被锁了复制功能,所以无法贴出来,有人想要的话请留下EMAIL地址,我可以发给你们;也可以到chasedream.com的经济/管理书坊去下载,需要简单注册一下

AAA 美国会计学会

Abacus 《算盘》杂志

abacus 算盘

Abandonment 废弃,报废;委付

abandonment value 废弃价值

abatement ①减免②冲销

ability to service debt 偿债能力

abnormal cost 异常成本

abnormal spoilage 异常损耗

above par 超过票面价值

above the line 线上项目

absolute amount 绝对数,绝对金额

absolute endorsement 绝对背书

absolute insolvency 绝对无力偿付

absolute priority 绝对优先求偿权

absolute value 绝对值

absorb 摊配,转并

absorption account 摊配账户,转并账户

absorption costing 摊配成本计算法

abstract 摘要表

abuse 滥用职权

abuse of tax shelter 滥用避税项目

ACCA 特许公认会计师公会

accelerated cost recovery system 加速成本收回制度

accelerated depreciation method 加速折旧法,快速折旧法

acceleration clause 加速偿付条款,提前偿付条款

acceptance ①承兑②已承兑票据③验收

acceptance bill 承兑票据

acceptance register 承兑票据登记簿

acceptance sampling 验收抽样

access time 存取时间

accommodation 融通

accommodation bill 融通票据

accommodation endorsement 融通背书

account ①账户,会计科目②账簿,报表③账目,账项④记账

accountability 经营责任,会计责任

accountability unit 责任单位

Accountancy 《会计》杂志

accountancy 会计

accountant 会计员,会计师

accountant general 会计主任,总会计

accounting in charge 主管会计师

accountant,s legal liability 会计师的法律责任

accountant,s report 会计师报告

accountant,s responsibility 会计师职责

account form 账户式,账式

accounting ①会计②会计学

accounting assumption 会计假定,会计假设

accounting basis 会计基准,会计基本方法

accounting changes 会计变更

accounting concept 会计概念

accounting control 会计控制

accounting convention 会计常规,会计惯例

accounting corporation 会计公司

accounting cycle 会计循环

accounting data 会计数据

accounting doctrine 会计信条

accounting document 会计凭证

accounting elements 会计要素

accounting entity 会计主体,会计个体

accounting entry 会计分录

accounting equation 会计等式

accounting event 会计事项

accounting exposure 会计暴露,会计暴露风险

accounting firm 会计事务所

Accounting Hall of Fame 会计名人堂

accounting harmonization 会计协调化

accounting identity 会计恒等式

accounting income 会计收益

accounting information 会计信息

accounting information system 会计信息系统

accounting internationalization 会计国际化

accounting journals 会计杂志

accounting legislation 会计法规

accounting manual 会计手册

accounting objective 会计目标

accounting period 会计期

accounting policies 会计政策

accounting postulate 会计假设

accounting practice 会计实务

accounting principle 会计原则

Accounting Principle Board 会计原则委员会

accounting procedures 会计程序

accounting profession 会计职业,会计专业

accounting rate of return 会计收益率

accounting records 会计记录,会计簿籍

Accounting Review 《会计评论》

accounting rules 会计规则

Accounting Series Release 《会计公告文件》

accounting service 会计服务

accounting software 会计软件

accounting standard 会计标准,会计准则

accounting standardization 会计标准化

Accounting Standards Board 会计准则委员会(英)

Accounting Standards Committee 会计准则委员会(英)

accounting system ①会计制度②会计系统

accounting technique 会计技术

accounting theory 会计理论

accounting transaction 会计业务,会计账务

Accounting Trend and Techniques 《会计趋势和会计技术》

accounting unit 会计单位

accounting valuation 会计计价

accounting year 会计年度

accounts 会计账簿,会计报表

account sales 承销清单,承销报告单

accounts payable 应付账款

accounts receivable 应收账款

accounts receivable aging schedule 应收账款账龄分析表

accounts receivable assigned 已转让应收账款

accounts receivable collection period 应收账款收款期

accounts receivable discounted 已贴现应收账款

accounts receivable financing 应收账款筹资,应收账款融资

accounts receivable management 应收账款管理

accounts receivable turnover 应收账款周转率,应收账款周转次数

accretion 增殖

accrual basis accounting 应计制会计,权责发生制会计

accrued asset 应计资产

accrued expense 应计费用

accrued liability 应计负债

accrued revenue 应计收入

accumulated depreciation 累计折旧

accumulated dividend 累计股利

accumulated earnings tax 累积盈余税,累积收益税

accumulation 累积,累计

acid test ratio 酸性试验比率

acquired company 被盘购公司,被兼并公司

acquisition 购置,盘购

acquisition accounting 盘购会计

acquisition cost 购置成本

acquisition decision 购置决策

acquisition excess 盘购超支

acquisition surplus 盘购盈余

across-the-board 全面调整

ACT 预交公司税

act 法案,法规

action 起诉,诉讼

active account 活动账户

active assets 活动资产

activity 业务活动,作业

activity account 作业账户

activity accounting 作业会计

activity ratio 业务活动比率

activity variance 业务活动量差异

act of bankruptcy 破产法

act of company 公司法

act of God 天灾,不可抗力

actual capital 实际资本

actual value 实际价值

actual wage 实际工资

added value 增值

added value statement 增值表

added value tax 增值税

addition 增置,扩建

additional depreciation 附加折旧,补提折旧

additional paid-in capital 附加实缴资本

additional tax 附加税

adequate disclosure 充分披露

adjunct account 附加账户

adjustable-rate bond 可调整利率债券

adjusted gross income 调整后收益总额,调整后所得总额

adjusted trial balance 调整后试算表

adjusting entry 调整分录

adjustment 调整

adjustment account 调整账户

adjustment bond 调整债券

administrative accounting 行政管理会计

administrative budget 行政管理预算

administrative expense 行政管理费用

ADR 资产折旧年限幅度

ad valorem tax 从价税

advance 预付款,垫付款

advance corporation tax 预交公司税

advances from customers 预收客户款

advance to suppliers 预付货款

adventure 投机经营,短期经营

adverse opinion 反面意见,否定意见

adverse variance 不利差异,逆差

advisory services 咨询服务

affiliated company 联营公司

affiliation 联营

after closing trial balance 结账后试算表

after cost 售后成本

after date 出票后兑付

after sight 见票后兑付

after-tax 税后

AGA 政府会计师联合会

age 寿命,账龄,资产使用年限

age allowance 年龄减免

age analysis 账龄分析

agency 代理,代理关系

agency commission 代理佣金

agency fund 代管基金

agenda 议事日程,备忘录

agent 代理商,代理人

aggregate balance sheet 合并资产负债表

aggregate income statement 合并损益表

AGI 调整后收益总额,调整后所得总额

aging of accounts receivable 应收账款账龄分析

aging schedule 账龄表

agio 贴水,折价

agiotage 汇兑业务,兑换业务

AGM 年度股东大会

agreement 协议

agreement of partnership 合伙协议

AICPA 美国注册公共会计师协会

AIS 会计信息系统

all capital earnings rate 资本总额收益率

all-inclusive income concept 总括收益概念

allocation 分摊,分配

allocation criteria 分配标准

allotment ①分配,拨付②分配数,拨付数

allowance ①备抵②折让③津贴

allowance for bad debts 呆账备抵

allowance for depreciation 折旧备抵账户

allowance method 备抵法

all-purpose financial statement 通用财务报表,通用会计报表

alpha risk 阿尔法风险,第一种审计风险

altered check 涂改支票

alternative accounting methods 可选择性会计方法

alternative proposals 替代方案,备选方案

amalgamation 企业合并

American Accounting Association 美国会计学会

American depository receipts 美国银行证券存单,美国银行证券托存收据

American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会

American option 美式期权

American Stock Exchange 美国股票交易所

amortization ①摊销②摊还

amortized cost 摊余成本

amount 金额,合计

amount differ 金额不符

amount due 到期金额

amount of 1 dollar 1元的本利和

analysis 分析

analyst 分析师

analytical review 分析性检查

annual audit 年度审计

annual closing 年度结账

annual general meeting 年度股东大会

annualize 按年折算

annualized net present value 折算年度净现值

annual report 年度报告

annuity 年金

annuity due 期初年金

annuity in advance 预付年金

annuity in arrears 迟付年金

annuity method of depreciation 年金折旧法

antedate 填早日期

anticipation 预计,预列

anti-dilution clause 防止稀释条款

anti-pollution investment 消除污染投资

anti-profiteering tax 反暴利税

anti-tax avoidance 反避税

anti-trust legislation 反拖拉斯立法

A/P 应付账款

APB 会计原则委员会

APB Opinion 《会计原则委员会意见书》

Application 申请,申请书

applied overhead 已分配间接费用

appraisal 估价

appraisal capital 评估资本

appraisal surplus 估价盈余

appraiser 估价员,估价师

appreciation 增值

appropriated retained earnings 已拨定留存收益,已指定用途留存收益

appropriation 拨款,指拨经费

appropriation account ①拨款账户②留存收益分配账户

appropriation budget 拨款预算

approval 核定,审批

approved account 核定账户

approved bond 核定债券

A/R 应收账款

arbitrage 套利,套汇

arbitrage transaction 套利业务,套汇业务

arbitration 仲裁,公断

arithmetical error 算术误差

arm,s-length price 正常价格,公正价格

arm,s-length transaction 一臂之隔交易,正常交易

ARR 会计收益率

arrears ①拖欠,欠款②迟付

arrestment 财产扣押

Authur Anderson Co. 约瑟•安德森会计师事务所,安达信会计师事务所

article 文件条文,合同条款

articles of incorporation 公司章程

articles of partnership 合伙契约

articulate 环接

articulated concept 环接观念

artificial intelligence 人工智能

ASB 审计准则委员会

ASE 美国股票交易所

Asian Development Bank 亚洲开发银行

Asian dollar 亚洲美元

asking price 索价,卖方报价

assessed value 估定价值

assessment ①估定,查定②特别税捐,特别摊派税捐

asset 资产

asset cover 资产担保,资产保证

asset depreciation range 资产折旧年限幅度

asset-liability view 资产—负债观念

asset quality 资产质量

asset retirement 资产退役,资产报废

asset revaluation 资产重估价

asset stripping 资产剥离,资产拆卖

asset structure 资产结构

asset turnover 资产周转率

asset valuation 资产计价

assignment of accounts receivable 应收账款转让

associated company 联属公司,附属公司

Association of Government Accounting 政府会计师协会

assumed liability 承担债务,承付债务

AT 税后

at cost 按成本

at par 按票面额,平价

at sight 见票兑付,即期兑付

attached account 被查封账户

attachment 扣押,查封

attest 证明,验证

attestation 证明书,鉴定书

audit 审核,审计

auditability 可审核性

audit committee 审计委员会

audit coverage 审计范围

audited financial statement 审定财务报表,审定会计报表

audit evidence 审计证据,审计凭证

Audit Guides 《审计指南》

auditing ①审计②审计学

auditing procedure 审计程序

auditing process 审计过程

auditing standard 审计标准,审计准则

Auditing Standards Board 审计准则委员会

Auditor 审计员,审计师

auditor general 审计主任,总审计

auditor,s legal liability 审计师法律责任

auditor,s opinion 审计师意见书

auditor,s report 审计师报告,查账报告

audit program 审计工作计划

audit report 审计报告

audit risk 审计风险

audit sampling 审计抽样

audit software 审计软件

audit test 审计抽查

audit trail 审计脉络,审计线索

audit working paper 审计工作底稿

authorized capital stock 核定股本,法定股本

automated clearing house 自动票据交换所

automated teller machine 自动取款机

automatic transfer service 自动转账服务

available asset 可用资产

available inventory 可用存货

average balance 平均余额

average collection period 平均收款期

average cost 平均成本

average-cost method 平均成本法

average inventory 平均存货,平均库存

average life 平均寿命,平均使用年限

average payment period (of accounts payable) 应付账款平均付款期

average rate of return 平均收益率

averages 股票价格平均指数

avoidable cost 可避免成本

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求会计英语的专业词汇

会计英语其实不是很难学，只要专业的术语都能记牢，其他的和普通的商务英语一样。所以，下面这些必备的国际会计常用英语术语（词汇），应该对像你这样学习会计英语的人有帮助。

Account 帐户

Accounting system 会计系统

American Accounting Association 美国会计协会

American Institute of CPAs 美国注册会计师协会

Audit 审计

Balance sheet 资产负债表

Bookkeepking 簿记

Cash flow prospects 现金流量预测

Certificate in Internal Auditing 内部审计证书

Certificate in Management Accounting 管理会计证书

Certificate Public Accountant注册会计师

Cost accounting 成本会计

External users 外部使用者

Financial accounting 财务会计

Financial Accounting Standards Board 财务会计准则委员会

Financial forecast 财务预测

Generally accepted accounting principles 公认会计原则

General-purpose information 通用目的信息

Government Accounting Office 政府会计办公室

Income statement 损益表

Institute of Internal Auditors 内部审计师协会

Institute of Management Accountants 管理会计师协会

Integrity 整合性

Internal auditing 内部审计

Internal control structure 内部控制结构

Internal Revenue Service 国内收入署

Internal users 内部使用者

Management accounting 管理会计

Return of investment 投资回报

Return on investment 投资报酬

Securities and Exchange Commission 证券交易委员会

Statement of cash flow 现金流量表

Statement of financial position 财务状况表

Tax accounting 税务会计

Accounting equation 会计等式

Articulation 勾稽关系

Assets 资产

Business entity 企业个体

Capital stock 股本

Corporation 公司

Cost principle 成本原则

Creditor 债权人

Deflation 通货紧缩

Disclosure 批露

Expenses 费用

Financial statement 财务报表

Financial activities 筹资活动

Going-concern assumption 持续经营假设

Inflation 通货膨涨

Investing activities 投资活动

Liabilities 负债

Negative cash flow 负现金流量

Operating activities 经营活动

Owner's equity 所有者权益

Partnership 合伙企业

Positive cash flow 正现金流量

Retained earning 留存利润

Revenue 收入

Sole proprietorship 独资企业

Solvency 清偿能力

Stable-dollar assumption 稳定货币假设

Stockholders 股东

Stockholders' equity 股东权益

Window dressing 门面粉饰

对了，如果楼主想要全面提高会计/财务方面的英语听说能力的话，光背单词是远远不够的，能够进行日常的英语对话交流也很重要。推荐《西雅图工作英语》给你，里面有大量的财务/审计方面的英语对话、单句还有词汇短语，我们会计部的同事都反映这套教材很不错的，英语表达非常地道，对日常工作很有帮助。

会计英语专业词汇

一、资产类 Assets

流动资产 Current assets

货币资金 Cash and cash equivalents

1001 现金 Cash

1002 银行存款 Cash in bank

1009 其他货币资金 Other cash and cash equivalents

´100901 外埠存款 Other city Cash in bank

´100902 银行本票 Cashier´s cheque

´100903 银行汇票 Bank draft

´100904 信用卡 Credit card

´100905 信用证保证金 L/C Guarantee deposits

´100906 存出投资款 Refundable deposits

1101 短期投资 Short-term investments

´110101 股票 Short-term investments - stock

´110102 债券 Short-term investments - corporate bonds

´110103 基金 Short-term investments - corporate funds

´110110 其他 Short-term investments - other

1102 短期投资跌价准备 Short-term investments falling price reserves

应收款 Account receivable

1111 应收票据 Note receivable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

1121 应收股利 Dividend receivable

1122 应收利息 Interest receivable

1131 应收账款 Account receivable

1133 其他应收款 Other notes receivable

1141 坏账准备 Bad debt reserves

1151 预付账款 Advance money

1161 应收补贴款 Cover deficit by state subsidies of receivable

库存资产 Inventories

1201 物资采购 Supplies purchasing

1211 原材料 Raw materials

1221 包装物 Wrappage

1231 低值易耗品 Low-value consumption goods

1232 材料成本差异 Materials cost variance

1241 自制半成品 Semi-Finished goods

1243 库存商品 Finished goods

1244 商品进销差价 Differences between purchasing and selling price

1251 委托加工物资 Work in process - outsourced

1261 委托代销商品 Trust to and sell the goods on a commission basis

1271 受托代销商品 Commissioned and sell the goods on a commission basis

1281 存货跌价准备 Inventory falling price reserves

1291 分期收款发出商品 Collect money and send out the goods by stages

1301 待摊费用 Deferred and prepaid expenses

长期投资 Long-term investment

1401 长期股权投资 Long-term investment on stocks

´140101 股票投资 Investment on stocks

´140102 其他股权投资 Other investment on stocks

1402 长期债权投资 Long-term investment on bonds

´140201 债券投资 Investment on bonds

´140202 其他债权投资 Other investment on bonds

1421 长期投资减值准备 Long-term investments depreciation reserves

股权投资减值准备 Stock rights investment depreciation reserves

债权投资减值准备 Bcreditor´s rights investment depreciation reserves

1431 委托贷款 Entrust loans

´143101 本金 Principal

´143102 利息 Interest

´143103 减值准备 Depreciation reserves

1501 固定资产 Fixed assets

房屋 Building

建筑物 Structure

机器设备 Machinery equipment

运输设备 Transportation facilities

工具器具 Instruments and implement

1502 累计折旧 Accumulated depreciation

1505 固定资产减值准备 Fixed assets depreciation reserves

房屋、建筑物减值准备 Building/structure depreciation reserves

机器设备减值准备 Machinery equipment depreciation reserves

1601 工程物资 Project goods and material

´160101 专用材料 Special-purpose material

´160102 专用设备 Special-purpose equipment

´160103 预付大型设备款 Prepayments for equipment

´160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate

1603 在建工程 Construction-in-process

安装工程 Erection works

在安装设备 Erecting equipment-in-process

技术改造工程 Technical innovation project

大修理工程 General overhaul project

1605 在建工程减值准备 Construction-in-process depreciation reserves

1701 固定资产清理 Liquidation of fixed assets

1801 无形资产 Intangible assets

专利权 Patents

非专利技术 Non-Patents

商标权 Trademarks, Trade names

著作权 Copyrights

土地使用权 Tenure

商誉 Goodwill

1805 无形资产减值准备 Intangible Assets depreciation reserves

专利权减值准备 Patent rights depreciation reserves

商标权减值准备 trademark rights depreciation reserves

1815 未确认融资费用 Unacknowledged financial charges

待处理财产损溢 Wait deal assets loss or income

1901 长期待摊费用 Long-term deferred and prepaid expenses

1911 待处理财产损溢 Wait deal assets loss or income

´191101待处理流动资产损溢 Wait deal intangible assets loss or income

´191102待处理固定资产损溢 Wait deal fixed assets loss or income

二、负债类 Liability

短期负债 Current liability

2101 短期借款 Short-term borrowing

2111 应付票据 Notes payable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

2121 应付账款 Account payable

2131 预收账款 Deposit received

2141 代销商品款 Proxy sale goods revenue

2151 应付工资 Accrued wages

2153 应付福利费 Accrued welfarism

2161 应付股利 Dividends payable

2171 应交税金 Tax payable

´217101 应交增值税 value added tax payable

´21710101 进项税额 Withholdings on VAT

´21710102 已交税金 Paying tax

´21710103 转出未交增值税 Unpaid VAT changeover

´21710104 减免税款 Tax deduction

´21710105 销项税额 Substituted money on VAT

´21710106 出口退税 Tax reimbursement for export

´21710107 进项税额转出 Changeover withnoldings on VAT

´21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax

´21710109 转出多交增值税 Overpaid VAT changeover

´21710110 未交增值税 Unpaid VAT

´217102 应交营业税 Business tax payable

´217103 应交消费税 Consumption tax payable

´217104 应交资源税 Resources tax payable

´217105 应交所得税 Income tax payable

´217106 应交土地增值税 Increment tax on land value payable

´217107 应交城市维护建设税 Tax for maintaining and building cities payable

´217108 应交房产税 Housing property tax payable

´217109 应交土地使用税 Tenure tax payable

´217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable

´217111 应交个人所得税 Personal income tax payable

2176 其他应交款 Other fund in conformity with paying

2181 其他应付款 Other payables

2191 预提费用 Drawing expense in advance

其他负债 Other liabilities

2201 待转资产价值 Pending changerover assets value

2211 预计负债 Anticipation liabilities

长期负债 Long-term Liabilities

2301 长期借款 Long-term loans

一年内到期的长期借款 Long-term loans due within one year

一年后到期的长期借款 Long-term loans due over one year

2311 应付债券 Bonds payable

´231101 债券面值 Face value, Par value

´231102 债券溢价 Premium on bonds

´231103 债券折价 Discount on bonds

´231104 应计利息 Accrued interest

2321 长期应付款 Long-term account payable

应付融资租赁款 Accrued financial lease outlay

一年内到期的长期应付 Long-term account payable due within one year

一年后到期的长期应付 Long-term account payable over one year

2331 专项应付款 Special payable

一年内到期的专项应付 Long-term special payable due within one year

一年后到期的专项应付 Long-term special payable over one year

2341 递延税款 Deferral taxes

三、所有者权益类 OWNERS´ EQUITY

资本 Capita

3101 实收资本(或股本) Paid-up capital(or stock)

实收资本 Paicl-up capital

实收股本 Paid-up stock

3103 已归还投资 Investment Returned

公积

3111 资本公积 Capital reserve

´311101 资本(或股本)溢价 Cpital(or Stock) premium

´311102 接受捐赠非现金资产准备 Receive non-cash donate reserve

´311103 股权投资准备 Stock right investment reserves

´311105 拨款转入 Allocate sums changeover in

´311106 外币资本折算差额 Foreign currency capital

´311107 其他资本公积 Other capital reserve

3121 盈余公积 Surplus reserves

´312101 法定盈余公积 Legal surplus

´312102 任意盈余公积 Free surplus reserves

´312103 法定公益金 Legal public welfare fund

´312104 储备基金 Reserve fund

´312105 企业发展基金 Enterprise expension fund

´312106 利润归还投资 Profits capitalizad on return of investment

利润 Profits

3131 本年利润 Current year profits

3141 利润分配 Profit distribution

´314101 其他转入 Other chengeover in

´314102 提取法定盈余公积 Withdrawal legal surplus

´314103 提取法定公益金 Withdrawal legal public welfare funds

´314104 提取储备基金 Withdrawal reserve fund

´314105 提取企业发展基金 Withdrawal reserve for business expansion

´314106 提取职工奖励及福利基金 Withdrawal staff and workers´ bonus and welfare fund

´314107 利润归还投资 Profits capitalizad on return of investment

´314108 应付优先股股利 Preferred Stock dividends payable

´314109 提取任意盈余公积 Withdrawal other common accumulation fund

´314110 应付普通股股利 Common Stock dividends payable

´314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

´314115 未分配利润 Undistributed profit

四、成本类 Cost

4101 生产成本 Cost of manufacture

´410101 基本生产成本 Base cost of manufacture

´410102 辅助生产成本 Auxiliary cost of manufacture

4105 制造费用 Manufacturing overhead

材料费 Materials

管理人员工资 Executive Salaries

奖金 Wages

退职金 Retirement allowance

补贴 Bonus

外保劳务费 Outsourcing fee

福利费 Employee benefits/welfare

会议费 Coferemce

加班餐费 Special duties

市内交通费 Business traveling

通讯费 Correspondence

电话费 Correspondence

水电取暖费 Water and Steam

税费 Taxes and dues

租赁费 Rent

管理费 Maintenance

车辆维护费 Vehicles maintenance

油料费 Vehicles maintenance

培训费 Education and training

接待费 Entertainment

图书、印刷费 Books and printing

运费 Transpotation

保险费 Insurance premium

支付手续费 Commission

杂费 Sundry charges

折旧费 Depreciation expense

机物料消耗 Article of consumption

劳动保护费 Labor protection fees

季节性停工损失 Loss on seasonality cessation

4107 劳务成本 Service costs

五、损益类 Profit and loss

收入 Income

业务收入 OPERATING INCOME

5101 主营业务收入 Prime operating revenue

产品销售收入 Sales revenue

服务收入 Service revenue

5102 其他业务收入 Other operating revenue

材料销售 Sales materials

代购代售

包装物出租 Wrappage lease

出让资产使用权收入 Remise right of assets revenue

返还所得税 Reimbursement of income tax

其他收入 Other revenue

5201 投资收益 Investment income

短期投资收益 Current investment income

长期投资收益 Long-term investment income

计提的委托贷款减值准备 Withdrawal of entrust loans reserves

5203 补贴收入 Subsidize revenue

国家扶持补贴收入 Subsidize revenue from country

其他补贴收入 Other subsidize revenue

5301 营业外收入 NON-OPERATING INCOME

非货币性交易收益 Non-cash deal income

现金溢余 Cash overage

处置固定资产净收益 Net income on disposal of fixed assets

出售无形资产收益 Income on sales of intangible assets

固定资产盘盈 Fixed assets inventory profit

罚款净收入 Net amercement income

支出 Outlay

业务支出 Revenue charges

5401 主营业务成本 Operating costs

产品销售成本 Cost of goods sold

服务成本 Cost of service

5402 主营业务税金及附加 Tax and associate charge

营业税 Sales tax

消费税 Consumption tax

城市维护建设税 Tax for maintaining and building cities

资源税 Resources tax

土地增值税 Increment tax on land value

5405 其他业务支出 Other business expense

销售其他材料成本 Other cost of material sale

其他劳务成本 Other cost of service

其他业务税金及附加费 Other tax and associate charge

费用 Expenses

5501 营业费用 Operating expenses

代销手续费 Consignment commission charge

运杂费 Transpotation

保险费 Insurance premium

展览费 Exhibition fees

广告费 Advertising fees

5502 管理费用 Adminisstrative expenses

职工工资 Staff Salaries

修理费 Repair charge

低值易耗摊销 Article of consumption

办公费 Office allowance

差旅费 Travelling expense

工会经费 Labour union expenditure

研究与开发费 Research and development expense

福利费 Employee benefits/welfare

职工教育经费 Personnel education

待业保险费 Unemployment insurance

劳动保险费 Labour insurance

医疗保险费 Medical insurance

会议费 Coferemce

聘请中介机构费 Intermediary organs

咨询费 Consult fees

诉讼费 Legal cost

业务招待费 Business entertainment

技术转让费 Technology transfer fees

矿产资源补偿费 Mineral resources compensation fees

排污费 Pollution discharge fees

房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT)

土地使用税 Tenure tax

语数英各个科目的英语单词是什么？

Maths（数学)、Chinese（语文)， English（英语）。

其他还有：physics（物理）, chemistry（化学）, politics（政治）, history（历史）,Geography(地理）Biology（生物）、Music（音乐)、Form(形体）, calligraphy(书法), arts(美术),Science（科学），transporatation(交通）。

扩展资料：

国际会计科目中英文对照

Account 帐户

Accounting system 会计系统

American Accounting Association 美国会计协会

American Institute of CPAs 美国注册会计师协会

Audit 审计

Balance sheet 资产负债表

Bookkeepking 簿记

Cash flow prospects 现金流量预测

Certificate in Internal Auditing 内部审计证书

Certificate in Management Accounting 管理会计证书

Certificate Public Accountant注册会计师

Cost accounting 成本会计

External users 外部使用者

Financial accounting 财务会计

Financial Accounting Standards Board 财务会计准则委员会

Financial forecast 财务预测

Generally accepted accounting principles 公认会计原则

General-purpose information 通用目的信息

Government Accounting Office 政府会计办公室

Income statement 损益表

Institute of Internal Auditors 内部审计师协会

Institute of Management Accountants 管理会计师协会

Integrity 整合性

Internal auditing 内部审计

Internal control structure 内部控制结构

Internal Revenue Service 国内收入署

Internal users 内部使用者

Management accounting 管理会计

Return of investment 投资回报

Return on investment 投资报酬

Securities and Exchange Commission 证券交易委员会

Statement of cash flow 现金流量表

Statement of financial position 财务状况表

Tax accounting 税务会计

Accounting equation 会计等式

Articulation 勾稽关系

Assets 资产

Business entity 企业个体

Capital stock 股本

Corporation 公司

Cost principle 成本原则

Creditor 债权人

Deflation 通货紧缩

Disclosure 批露

Expenses 费用

Financial statement 财务报表

Financial activities 筹资活动

Going-concern assumption 持续经营假设

Inflation 通货膨涨

Investing activities 投资活动

Liabilities 负债

Negative cash flow 负现金流量

Operating activities 经营活动

Owners equity 所有者权益

Partnership 合伙企业

Positive cash flow 正现金流量

Retained earning 留存利润

Revenue 收入

Sole proprietorship 独资企业

Solvency 清偿能力

Stable-dollar assumption 稳定货币假设

Stockholders 股东

Stockholders equity 股东权益

常见的会计英语词汇

Account 、Accounting

Account 有很多意思，常见的主要是“说明、解释;计算、帐单;银行帐户”。例如：

1、 He gave me a full account of his plan。

他把计划给我做了完整的说明。

2、 Charge it to my account。

把它记在我的帐上。

3、 Cashier：Good afternoon。Can I help you ？

银行出纳：下午好，能为您做什么？

Man ：I'd like to open a bank account 。

男人：我想开一个银行存款帐户。

还有 account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。

在 account 后面加上词缀 ing 就成为 accounting ，其意义也相应变为会计、会计学。例如：

1、Accounting is a process of recording， classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms。

会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。

2、It has been said that Accounting is the language of business。

据说会计是“商业语言”

3、Accounting is one of the fastest growing profession in the modern business world。

会计是当今经济社会中发展最快的职业之一。

4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting。

财务会计和管理会计是会计的两个主要的专门领域。

其他还有 accounting profession（会计职业）、accounting elements（会计要素）等。

Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。例如：

1、A certified public accountant or CPA， as the term is usually abbreviated， must pass a series of examinations， after which he or she receives a certificate。

注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。

2、Private accountant ， also called executive or administrative accountant， handle the financial records of a business。

私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。

总之，这三个词，有很深的渊源关系。

Assets、Liabilities

这三个词分别是资产、负债和所有者权益，是会计等式的三个要素。

Assets 这个词表示资产时一定要用复数形式，即词尾要有 “s”。如果不用复数形式，就成为“宝物，天赋、技能”的意思。例如：

1、 Assets are properties that are owned and have monetary values;for instance，cash，inventory，buildings，equipment。

资产是指企业所拥有的'、具有货币价值的财产，如现金、存货、建筑物、设备。

2、 Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units。

资产是由企业拥有或控制并能用货币计量的经济资源。

3、 Assets can be classified into current assets and non—current assets 。

资产可以划分为流动资产和非流动资产。

Liabilities 是liability 的复数形式。它的意思是法律上的责任、义务。如 liability for an accident （肇事的责任）;liability to pay taxes （纳税的义务）。只有其为复数形式 liabilities 时才表示负债、债务的意思。例如：

1、 Liabilities are the obligations or debt that a business must pay in money or services at some time in the future。

负债是指将来需用货币或服务偿还的债务或履行的义务。

2、 Liabilities are amounts owned to outsiders， such as notes payable， accounts payable， bonds payable。

负债是欠外部的数额，如应付票据、应付帐款、应付债券。

Owner's equity 是由 owner （所有者、业主）和equity （权益）构成为“业主权益”。例如：

1、 Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities。

业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额与负债之间的差额。

2、 Capital is the interest of the owners in an enterprise。 Also known as owner's equity。

资本是企业所有者的利益，也称为业主权益。

3、 Owner's equity include owner “s investment in a business and accumulated operating results since the beginning of the operation。

业主权益包括业主的投资以及企业自开业以来积累的经营成果。

上述会计要素相互之间的关系用一个简单的数学公式来表示，就是

会计恒等式。

Assets=Liabilities+Owner's equity

资产=负债+业主权益

Ledgers 和 Journals

Ledgers 在簿记上是分类帐的意思，可以和其他词汇搭配，构成许多会计词汇。如ledger accounts（分类帐户）、general ledger（总分类帐）、subsidiary ledger（明细分类帐）等。例如：

1、 Ledger accounts are used to record business transactions' effect on an accounting entity。

分类帐户被用来记录交易对会计主体的影响。

2、 A ledger account is simply a record of changes （increase and decrease）and balances in value of a specific accounting item。

分类帐户不过是特定会计项目价值的变动（增加与减少）和结余的记录。

3、 The general ledger is the book used to list all the accounts established by an organization。

总分类帐是一本列出一个单位所设立的全部帐户的帐本。

4、 Further simplification of the general ledger is brought about by the use of subsidiary ledger。

使用明细分类帐使总分类帐更加简化明了。

5、 The advantages of subsidiary ledger are as following：（1）reduces ledger detail ;（2）permits better division of labor;（3）permits a different sequence of accounts;（4）permits better internal control。

明细分类帐的优点如下;（1）减少分类帐的细节;（2）使劳动分工更合理;（3）允许不同的帐户排序（4）便于更好地内部控制。

Journal 比较常用的意思是“日记、日志;杂志、刊物”，如keep a journal （记日志）、a ship's journal （航海日志），a monthly journal （月刊），单词 diary 也有“日记”的意思，但journal 比 diary 更强调“正式记录”。Journal 在会计词汇上的意思是“日记帐”。例如：

1、 In a western accounting system ，the information about each business transaction is initially recorded in an accounting record called a Journal。

在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。

2、 A journal is a chronological（arrange in order of time ） record of business transactions。

日记帐是对经济交易的序时（即按时间的顺序）记录。

3、 In a journal entry， the debits and credits for given transaction are recorded together， but when the transaction is recorded in the ledger， the debits and credits are entered in different accounts。

在日记帐上记帐时，既定交易的借方和贷方一起被记录，但在分类帐记录中，一笔交易的借方和贷方进入不同的帐户中。

4、 A journal may be a general journal or it may be a group of special journals。

日记帐可以是一本通用日记帐，也可以是一组特种日记帐。

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发布于 2022-12-15 10:12:42

注会审计英语词汇