英语词汇

会计专业英语词汇一

时间:2024-10-05 01:14:34 英语词汇 我要投稿
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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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