财务会计专业英语

会计 accounting

会计职能 accounting function

会计核算 financial accounting

会计控制 accounting control

会计学科 accounting science

会计职业 accounting profession

非营利组织会计 non-profit organization accounting

企业会计 enterprise accounting

财务会计 financial accounting

成本会计 cost accounting

管理会计 management accounting

税务会计 tax accounting

审计 audit电算化会计 computerized accounting

会计信息 accounting information

会计目标 accounting objective

企业会计准则 accounting criteria for enterprises

存货会计准则 inventory accounting

长期股权投资会计准则 accounting standards, long-term equity investment

投资性房地产会计准则 investment property accounting standards

固定资产会计准则 fixed assets accounting standards

生物资产会计准则 biological assets accounting standards

无形资产会计准则 intangible assets accounting standards

非货币性资产交换会计准则 of non-monetary assets, the exchange of accounting standards

资产减值会计准则 impairment of assets accounting standards

职工薪酬会计准则 staff salaries accounting standards

企业年金基金会计准则 enterprise annuity fund accounting standards

股份支付会计准则 share-based payment accounting standard

债务重组会计准则 debt restructuring accounting standards

或有事项会计准则 or a matter of accounting principles

收入会计准则 revenue accounting standards

建造合同会计准则 construction contracts accounting standards

政府补助会计准则 accounting for government grants guidelines

借款费用会计准则 borrowing costs accounting standards

所得税会计准则 income tax accounting standards

外币折算会计准则 foreign currency translation accounting standards

企业合并会计准则 business combinations accounting standards

租赁会计准则 lease accounting standards

金融工具确认和计量会计准则

recognition and measurement of financial instruments accounting standards

金融资产转移会计准则 the transfer of financial assets accounting rules

套期保值会计准则 hedge accounting

原保险合同会计准则 of the original insurance contracts accounting standard

再保险合同会计准则 re-insurance contracts accounting standard

石油天然气开采会计准则 oil and gas accounting standards

会计政策、会计估计变更和差错更正会计准则

accounting policies changes in accounting estimates and corrections of errors accounting standards

资产负债表日后事项会计准则 the balance sheet date accounting standards

财务报表列报会计准则 accounting standards financial statements reported

现金流量表会计准则 cash flow accounting standards

中期财务报告会计准则 interim financial reporting accounting standards

合并财务报表会计准则 the consolidated financial statements of accounting standards

每股收益会计准则 earnings per share accounting standards

分部报告会计准则 segment reporting accounting standards

关联方披露会计准则 related party disclosures accounting standards

金融工具列报会计准则 presentation of financial instruments accounting standards

首次执行企业会计准则 presentation of financial instruments accounting standards

会计的基本前提 accounting concepts     

会计主体  accounting entity

持续经营 going concern 

会计分期 accounting period

会计年度 financial year

货币计量 money measurement

权责发生制 accrual basis

收付实现制 cash basis of accounting

会计信息质量要求 quality of accounting information

可靠性 reliability 相关性 relevance

可理解性 understandability   

可比性 comparability

实质重于形式 substance over form

重要性 materiality 

谨慎性 prudence  

及时性 timeliness

会计确认 accounting recognition

会计计量 accounting measurement

会计记录 accounting record

会计报告 accounting report

设置账户 setting up accounts

复式记帐 double-entry accounting

填制与审核会计凭证

fill in and audit the accounting documents借贷记账法 debit-credit bookkeeping

登记账簿registering accounting books

成本计算cost calculation

财产清查与编制财务报告 property Inventory and preparation of financial reports

会计要素 elements of accounting资产 assets流动资产 current assets

库存现金 cash in treasury

银行存款 bank deposit

其他货币资金 funds in other currencies

交易性金融资产 trading financial assets

应收票据 notes receivable

应收账款 accounts receivables

预付账款 prepayment

应收股利 dividends receivable

应收利息 interest receivable

其他应收款 other receivables

坏账准备 for bad debts

材料采购 material procurement

在途物资 goods in transit

原材料 raw(material)

材料成本差异 material cost variance

库存商品inventory

存货跌价准备 decline in value of inventories

非流动资产 non-current assets

可供出售金融资产available for sale financial assets

持有至到期投资 held-to-maturity investments

持有至到期投资减值准备 impairment of held-to-maturity investments

长期股权投资 long-term equity investments

长期股权投资减值准备 impairment of long-term equity investments

投资性房地产 investment in real estate  

长期应收款 long-term receivables

固定资产 fixed assets

固定资产减值准备 impairment of fixed assets

累计折旧 accumulated depreciation

在建工程 construction in progress

工程物资 engineering materials

固定资产清理 clean-up of fixed assets

无形资产 intangibles

累计摊销 accumulated amortization

无形资产减值准备 impairment of intangible assets

长期待摊费用 the long-term deferred expenses

递延所得税资产 deferred tax assets

负债 liabilities 

流动负债current liabilities

短期借款 short-term borrowings

交易性金融负债 trading financial liabilities

应付票据 notes payable

应付账款 payables

预收账款 receipts in advance

应付职工薪酬 meet the staff salaries

应交税费-应交增值税（销项税额） tax payable - payable VAT (output tax)

应交税费-应交增值税（进项税额） tax payable - payable value added tax (VAT)

应付利息 interest payable

应付股利 dividends payable

其他应付款 other payables

非流动负债 non-current liability

长期借款 long-term borrowings

应付债券 to cope with debt

长期应付款 long-term payables

未确认融资费用 finance charges are not recognized

预计负债estimated liabilities

递延所得税负债deferred income tax liabilities

所有者权益 owners’ equity

实收资本 paid-in capital

股本 equity

本年利润  current year profits  

利润分配  profit distribution

资本公积 capital reserve

提取法定盈余公积  withdrawal legal surplus

提取任意盈余公积 withdrawal free surplus reserves

资本(或股本)溢价 capital (or equity) premium

其他资本公积 other capital reserve    

盈余公积  surplus reserves

法定盈余公积 legal surplus 

任意盈余公积 free surplus reserves

生产成本 production cost

制造费用 manufacturing expenses

劳务成本 labor Cost

研发支出-资本化支出 expenditures - Capital expenditures of

研发支出-费用化支出 expenditures - the cost of expenses

工程施工 construction

工程结算 project settlement

收入 revenue

费用 expense

利润 profit

主营业务收入 prime operating revenue

其他业务收入 other operating revenue

营业外收入  non-operating income 

主营业务成本  operating costs

营业税金及附加 tax and associate charge

营业外支出 non-business expenditure

其他业务成本  other business expense

财务费用  finance charge

销售费用 selling expenses

管理费用 overhead

资产减值损失 impairment losses

所得税费用 tax fees

投资收益 investment income

会计等式 accounting formula

会计事项 accounting transaction

会计科目 accounting subjects

总分类账 general ledger　

总日记账 general journal

日记账 journal entries

银行承兑汇票 bank acceptance

商业承兑汇票 trade acceptance  

外埠存款 other city Cash in bank

银行本票 cashier's check

银行汇票 bank draft 

信用卡 credit card

信用证保证金  l/c guarantee deposits  

存出投资款 refundable deposits

待处理财产损溢 wait deal assets loss or income未分配利润 undistributed profit

试算平衡表 working trial balance 

期末账项调整 final accounts adjustments

会计凭证 accounting documents  

原始凭证  original evidences

一次凭证 single-record document

汇总原始凭证 summary of the original documents

记账凭证 account voucher 

收款凭证 receipt voucher

付款凭证 payment voucher

转账凭证 transfer certificate 

科目汇总表 categorized accounts summary

盘存账户 inventory account

资本账户 capital account 

结算账户 settlement account

调整账户 adjustment account  

集合分配账户 set allocation account

成本计算账户 costing account 

跨期摊配账户 spread with account for inter-period

汇转账户 exchange transfer accounts

财务成果账户 financial results account

计价对比账户 accounts denominated in contrast

暂记账户 suspense accounts

会计账簿 accounting books日记账 journal总分类账簿 general ledger

明细分类账簿 detail ledger  

备查账簿 reference books

错账更正方法 error correction method accounts

划线更正法 correction by drawing a straight ling

红字更正法 correction by using red ink

补充登记法 correction by extra recording

财产清查 property inventory

全部清查 all inventory

局部清查 partial inventory 

定期清查 periodic checking method

不定期清查 non-periodic checking method 

永续盘存制 perpetual inventory system

实地盘存制 physical inventory system 

实地盘点法 physical inventory method

技术推算法 technology reckoning 

抽查盘点法 sampling inventory method

银行存款余额调节表 bank balance sheet adjustment

往来款项对账单 between the amount of the bill

财务报表 financial statement 

会计报表 accounting statement

会计报表附注 accounting statement footnote 

资产负债表 statement of assets and liabilities

利润表 profit statement 

现金流量表 cash flow statement

所有者权益变动表 owner of changes in equity

科目汇总表categorized accounts summary

会计机构负责人 accounting agencies 

会计主管 accounting manager

会计档案 accounting files

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