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1、会计专业英语词汇一览会计专业英语词汇一览有些院校的复试，会涉及到专业英语的考察。 即使不能够流利的与老师交谈， 也要做到大致翻译出一段专业文献。专业领域的内容，会涉及很多专业词汇。友课教育 mbajyz按照报表、资产、负债和所有者权益这 4 类，给同学们整理了一些专业名词。报表类丨报表类丨 Report FormsReport Forms资产负债表资产负债表statement of financial position利润表利润表statement of profit or loss现金流量表现金流量表statement of cash flow所有者权益变动表所有者权益变动表statemen
2、t of changes in equity期初余额期初余额opening balance期末余额期末余额closing balance记账本位币币种记账本位币币种local reporting currency审核人审核人verifier填表人填表人preparer资产类丨资产类丨 AssetsAssets货币资金货币资金Cash and cash equivalents应收股利应收股利Dividend receivable现金现金Cash应收利息应收利息Interest receivable银行存款银行存款Cash in bank应收账款应收账款Account receivable短期投资
3、短期投资Short-term investments库存资产库存资产Inventories应收款应收款Account receivable原材料原材料Raw materials应收票据应收票据Note receivable包装物包装物Wrappage固定资产固定资产Fixed assets商业承兑汇票商业承兑汇票Trade acceptance累计折旧累计折旧Accumulated depreciation坏账准备坏账准备bad debt provision在建工程在建工程Construction-in-process材料本钱差异材料本钱差异Materials cost variance无形资
4、产无形资产Intangible assets库存商品库存商品Finished goods专利权专利权Patents长期股权投资长期股权投资Long-term investment on stocks著作权著作权Copyrights股票投资股票投资Investment on stocks商誉商誉Goodwill减值准备减值准备Depreciation reserves土地使用权土地使用权Tenure固定资产固定资产Fixed assets商标权商标权Trademarks,Trade names累计折旧累计折旧Accumulated depreciation负债类丨负债类丨 LiabilityLi
5、ability应付票据应付票据Notes payable银行承兑汇票银行承兑汇票Bank acceptance商业承兑汇票商业承兑汇票Trade acceptance应付账款应付账款Account payable预收账款预收账款Deposit received预提费用预提费用Drawing expense in advance应付债券应付债券Bonds payable债券面值债券面值Face value,Par value债券溢价债券溢价Premium on bonds债券折价债券折价Discount on bonds应计利息应计利息Accrued interest一年内到期的长期应付一年内到
6、期的长期应付Long-term account payable due within one year递延税款递延税款Deferral taxes所有者权益类丨所有者权益类丨 OwnersEquityOwnersEquity实收资本实收资本Paicl-up capital实收股本实收股本Paid-up stock资本公积资本公积Capital reserve资本资本( (或股本或股本) )溢价溢价Cpital(or Stock)premium接受捐赠非现金资产准备接受捐赠非现金资产准备Receive non-cash donate reserve外币资本折算差额外币资本折算差额Foreign
7、currency capital其他资本公积其他资本公积Other capital reserve盈余公积盈余公积Surplus reserves储藏基金储藏基金Reserve fund本年利润本年利润Current year profits提取法定盈余公积提取法定盈余公积Withdrawal legal surplus应付优先股股利应付优先股股利Preferred Stock dividends payable提取任意盈余公积提取任意盈余公积Withdrawal other common accumulation fund未分配利润未分配利润Undistributed profit很多词都是相互对应的，记起来会更加轻松。剩下的时间里，同学们好好复习！
