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1、 accounting 会计、会计学 account账户 account for / as 核算 certified public accountant / CPA 注册会计师 chief financial officer 财务总监 budgeting预算 auditing审计 agency机构 fair value公允价值 historical cost历史成本 replacement cost重置成本 reimbursement偿还、补偿 executive行政部门、行政人员 measure计量 tax returns纳税申报表 tax exempt免税 director懂事长 boar
2、d of director董事会 ethics of accounting会计职业道德 integrity诚信 competence能力 business transaction经济交易 account payee转账支票 accounting data会计数据、信息 accounting equation会计等式 account title 会计科目 assets资产 liabilities负债 owners equity 所有者权益 revenue 收入 income 收益 gains 利得 abnormal loss 非常损失 bookkeeping 账簿、簿记 double-entry
3、 system 复式记账法 tax bearer 纳税人 custom duties 关税 consumption tax 消费税 service fees earned 服务性收入 value added tax / VAT 增值税 enterprise income tax 企业所得税 individual income tax 个人所得税 withdrawal / withdrew提款、撤资 balance 余额 mortgage 抵押 incur 产生、招致 apportion分配、分摊 accounting cycle会计循环、会计周期 entry分录、记录 trial balanc
4、e试算平衡 worksheet工作草表、工作底稿 post reference / post .ref过账依据、过账参考 debit借、借方 credit贷、贷方、 信用 summary/ explanation摘要 insurance保险 premium policy保险单 current assets流动资产 long-term assets长期资产 property财产、 物资 cash / currency货币资金、 现金 accounts receivable应收账款 provision for bad debts /allowance for uncollectible accou
5、nt / doubt debts 坏帐准备 recoveries追回款 direct write-off method直接冲销法 allowance method备抵法 contra account备抵账户 prepaid expense预付、待摊费用 prepayment / advance to supplies 预付账款 inventory存货 merchandise inventory 库存商品 finished goods产成品 semi-finished goods半成品 good in process在产品 construction in process在建工程 warehous
6、ing仓库 FIFO /LIFO/ weight average / specific identification存货发出成本 计价的四种方法 overhead企业经费 long-term equity investment长期投资 fixed assets / plant assets固定资产 useful life使用寿命 residual value / salvage value残值 unit production method单位产量法 depreciation per unit单位折旧额 accumulated depreciation累计折旧 accelerate method
7、加速折旧法 DDB method法双倍余额递减 SYD method年数总和法 disposal of fixed assets固定资产清理 intangible assets无形资产 patents专利权 trademarks商标权 goodwill商誉 deferred assets递延资产 operating lease经营租赁 capital lease融资租赁 capital expenditure资本性支出 revenue expenditure收益性支出 amortize分期偿还（债务） other cash equivalent其他货币资金 order / draft汇票 de
8、posit存款、订金 IOUS借据 postdated check延付支票(不属于流动资产） outstanding check未付支票 not sufficient funds check资金不足支票 electronic funds transfer电子资金转账 service charges / handling charge手续费 petty cash备用金 bank statement银行对账单 bank reconciliation银行余额调节表 receipt收入、收据 reimburse偿还、报销 vt disbursement支付、 支出 creditor债权人 promis
9、sory note本票 dishonor拒绝承兑、拒付 trade discount商业折扣 cash discount / sales discount现金折扣 sales returns and allowance销售折让 perpetual inventory system永续盘存制 periodic inventory system定期盘存制 expiration / maturity到期、截止 obligation ; liability义务 liabilities负债 book value账面价值 face value ; par value票面价值 discount折价、贴现、折
10、扣 account payable应付账款 not payable应付票据 taxes payable应交税费 vat-input增值税 进项税 vat-output增值税 销项税 commercial accepted draft商业承兑汇票 bank accepted draft银行承兑汇票 short-term loan短期借款 advance from customer / unearned revenues预收账款 interests利息 dividends股利 pay off偿付清、还清 salaries payable应付职工薪酬 wages基本工资 bonus奖金、红利 pen
11、sion payment养老保险 medical insurance premiums医疗保险金 housing reserves住房公积金 non-monetary welfare非货币性福利 employee雇员、员工 bond债券 premium溢价、保险金、佣金 due date / maturity date到期应付日、到期日 paid-in capital实收资本 capital stock股本 capital reserve资本公积 surplus reserve盈余公积 undistributed profit未分配利润 retained earnings留存收益 common
12、 stock普通股 preferred stock优先股 Corporation limited / Co. LTD 股份有限公司 Single proprietorship / sole proprietorship 独有企业 Partnership合伙企业 Fees earned酬金、酬劳 Real estate房地产、 不动产 Commision回扣、佣金 General journal日记总账 Special journal特种日记账 general ledger总分类账 subsidiary ledger明细分类账 original document / source documen
13、t原始凭证 chart of account title会计科目表 primary operating revenue主营业务收入 operating expense经营费用、期间费用 revenues realization principle收入实现制 accrual basis权责发生制 matching principle配比性原则 prudence principle谨慎性原则 time period时间分期 balance sheet资产负债表 income statement利润表 statement of cash flow现金流量表 revenue / sales营业收入 c
14、ost of goods sold / cost of sales营业成本 sales taxes and extra charges / operating taxes营业税金及附加 selling expense销售费用 advertising expense广告费用 general and administrative expense管理及总务费用、管理费用 utility expense公共事业费用 financing expense财务费用 loss of assets impairment资产减值损失 changes of fair value assets公允减值变动 income from investment投资收益 gross pr
