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1、1会计单词及词组大全会计单词及词组大全1.会计单词及词组会计单词及词组【A】Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会Audit 审计Accounting equation 会计等式Articulation 勾稽关系Assets 资产【B】Balance sheet 资产负债表Bookkeepking 簿记Business entity 企业个体【C】Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certifica
2、te in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师2Cost accounting 成本会计Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人【D】Deflation 通货紧缩Disclosure 批露【E】External users 外部使用者Expenses 费用【F】Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial f
3、orecast 财务预测Financial statement 财务报表Financial activities 筹资活动【G】Generally accepted accounting principles 公认会计原则3General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Going-concern assumption 持续经营假设【I】Institute of CPAs 注册会计师协会Income statement 损益表Institute of Internal Auditors 内部审计师协会I
4、nstitute 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Investing activities 投资活动Inflation 通货膨涨【L】Liabilities 负债【M】Management accounting 管理会计4【N】Negative cash flow 负现金流量【O】Operating activities 经营活
5、动Owners equity 所有者权益【P】Partnership 合伙企业Positive cash flow 正现金流量【R】Return of investment 投资回报Return on investment 投资报酬Retained earning 留存利润Revenue 收入【S】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Sole proprietorship 独资企业Solvency 清偿能力5Stabl
6、e-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益【T】Tax accounting 税务会计2.会计账目用语会计账目用语account current 往来帐目 account sales 销货帐joint account 共同计算帐项outstanding account 未决帐项credit account|creditor account 贷方帐项debit account|debtor account 借方帐项account payable 应付帐|应付未付帐account receivable 应收帐|
7、应收未收帐new account 新交易|新帐old account 老帐cash account 现金帐running account 流水帐suspense account 暂记帐|未定帐overdue account|pastdue account 过期帐|延滞帐6sundry account 杂项帐户detail account 详细帐单|明细表bad account 坏账title of account 会计项目 account-book 会计薄|帐薄account of budiness|business report 营业报告书|损益计算表account rendered 借贷细
8、帐|交验帐account stated 明细帐to open an account with 与. 银行开立一户头to keep account with 与. 银行建立交易 to have an account with 与. 有交易to make out an account with 作成会计帐|有往来帐项to make up an account 清算|清理债务to close ones account with 清洁帐目|与. 停止交易to close an account 结帐to ask an account|to demand an account 清理未付款to balanc
9、e the account with 结清差额to settle an account|to liquidate an account|to square an account 清算 to audit an account 审查帐目|监查帐目to examine an account 检查帐目to charge the amount to As account 转入 A 的帐户7on ones account|on account of one 代理某人|为某人on ones own account 为自己计算|独立帐目on ones account and risk|for ones account and risk 由某人收益并负风险for ones account|for account of one 由某人负担by order and for account of one 按某人指示|列入某人帐户for May account 列入 5 月份帐目to pass to the account of|to place to the account of 编入某中帐项下to send in an account|to send in render an account 寄出清算书
