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1、会计专业英语词汇 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 ta
2、x 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 f
3、ixed 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
4、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 acc
5、ounting 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 an
6、d 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
7、 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
8、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 presentati
9、on 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 accou
10、nting 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 se
11、tting 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 cu
12、rrent 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 procureme
13、nt 在途物资 goods in transit 原材料 raw 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
