会计专业英语词汇一

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会计专业英语词汇一

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会计专业英语词汇一

　　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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