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会计专业英语词汇一
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一、人员的称谓
助理 Assistant
秘书 Secretary
前台接待小姐 Receptionist
文员 clerk ，如会计文员为Accounting Clerk
主任 supervisor
经理 Manager
总经理 GM，General Manager
总监Director
总会计师 Finance Controller
高级 Senior 如高级经理为 Senior Manager
VP(Vice President)副总裁
FVP(First Vice President)第一副总裁
AVP(Assistant Vice President)副总裁助理
CEO(Chief Executive Officer)首席执行官
COO(Chief Operations Officer)首席运营官
CFO(Chief Financial Officer)首席财务官
CIO(Chief Information Officer)首席信息官
HRD(Human Resource Director)人力资源总监
OD(Operations Director)运营总监
MD市场总监
OM(Operations Manager)运作经理
PM(Production Manager)生产经理
(Product Manager)产品经理
二、部门的称谓
市场部Marketing Department
销售部 Sales Department
客户服务 Customer Service ，
人事部 Human Resource Personnel Department
行政部Administration Department
财务部 Ministry of Finance/ Financial Department
产品供应 Product Supply
三.基本词汇
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/ Unacknowledged
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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