财务会计单词表

VOCABULARYaccount.n.帐，帐户；帐单。vi.说明；计价。accountingn.会计；会计学。accountant.n.会计师；会计人员。record-keepingn.记录，记账。certify.vi.证明；执业。summarizevi汇总；概括。transaction.n.交易，事项，会计事项，经济业务。finance.n财政；金融；筹资；融通资金；财务，理财。vi.筹资；融通资金。evaluation.n.评价，评估。auditing.n审计；审计学。review.vi&n检查；回顾；评论。measuren量度；量具；措施。vi.计量。processn.步骤；工序；过程v.处理；加工。assumptionn.假设，假定。accountingentity会计实体。soleproprietorship独资。partnershipn合伙。corporationn股份公司。goingconcern继续经营。liquidatevi清理（破产地企业）；清偿；清除。.moneymeasurement货币计量。inflationn通货膨胀。deflationn通货紧缩。accountingperiod会计期间。financialstatement财务报表historicalcost历史成本。objectivityn客观性invoicesn发票；发货单。physicalcount实地计数。bias-freeevidence无偏见的证据。materialityn重要性。conservationn稳健性，谨慎性。consistencyn一致性，一贯性。fulldisclosure充分披露matchingn配比性，配合性。elementn要素。assetsn资产，财产。liabilityn负债，债务；责任。owner’sequity业务权益，所有者权益。revenuen营业收入。expensesn费用，支出。netearnings净收益，净盈利。Ledgern分类帐Double-entryn复式记录Entryn分录，记录；入场；通道Trialbalance试算表MultinationalCorporation.跨国公司Manualaccounting手工会计Cashn现金，vt兑现Notesreceivable应收票据Accruedfeesreceivable应收应计费用Suppliesonhand手头物料用品Prepaidrent预付租金Prepaidinsurance预付保险Accumulateddepreciation累计折旧Plantandequipment厂场资产及设备Accountspayable应付帐款Unearnedfees已收未获的收入Mortgagepayable应付抵押款Withdrawalsn提款；撤消；收回Incomesummary收益汇总Servicefeesearned已获服务费收入Utilityexpenses公用事业费（如水电费）Wagen（月）工资；报应，报答Salaryn（季或年）薪水；v给…发薪Renaissancen文艺复兴，文艺复兴时期Dualityn.两重性，二元性Offsetn.&v抵消，补偿Balancen余额；平衡v（用天平）称；对比，比较；使平衡、均等vi平衡，均等Abbreviatev缩写，简略；缩短；节略Debitn借方，计入借方的款项v将…计入借方Creditn贷，贷方，计入贷方的款项；信任；信誉；称赞；信用，赊欠；（银行中的）存款，债权；（美国学校中的）学历v将……计入贷方；相信；把……归于Investmentn投资accountingcycle会计循环rawmaterial原材料finishproduct产成品，制成品sourcedocuments原始凭证journaln日记账；杂志；报纸；日记；议事录worksheet工作底稿chronologicaladj.按照年月顺序的journalizing编制分录disbursementn支出merchandisen商品；货物。v,经商acquisitionn取得withdrawalsn提取；退股；退伙advertisingfeesearned以获广告费收入netincome净收益contraaccounts备抵账户balancesheet资产负债表incomestatement收益表temporaryaccounts临时账户incomesummary收益汇总retainedearnings留存收益，留置收益nocorporate非股份有限公司salesdiscounts销货折扣purchasesdiscounts购货折扣purchasesreturnsandallowances购货退回与折让grossmargin毛利merchandisen.商品、货物vi.经商v.买卖、推销discountn.折扣v.打折出售，将（票据）贴现vi.贴现allowancen.津贴、补助费；折扣、折让；备抵、准备；减免FOBdestination目的地交货FOBshippingpoint起运点交货transportationin购货运费transportationout销货运费costofgoodssold已售商品成本periodicinventorysystem定期盘存制（实地盘存制）perpetualinventorysystem永续盘存制（账面盘存制）inventoryn.存货，财产目录，存货盘存v.为…编制财产目录moneyorder汇票、邮票IOUn借据（由Ioweyou的读音缩略转义而成）postedcheck远期支票NSF存款不足cashonhand库存现金cashinbank银行存款pettycash零用现金sinkingfund偿债基金bankreconciliation银行往来调节表bankstatement银行对账单，银行结单outstandingcheck未兑现支票miscellaneousexpense杂项费用imprestpettycashfund定额备用金uncollectibleaccounts坏账allowanceforuncollectibleaccounts坏账准备、备抵坏账write-off冲销；减记；销记agingschedule账龄分析表proceedsn实得款项，收入，收款principaln本金maturityvalue到期值promissorynotes本票，期票dishonorednotes拒付票据contingentliability或有负债accruedinterestreceivable应计应收利息numeratorn分子denominatorn分母rawmaterials原材料specificidentification个别认定法weighted-average加权平均法first-infirst-out先进先出法last-infirst-out后进先出法lowerofcostormarket成本与市价孰低法deteriorationn恶化变质obsolescencen废弃write-down减记（账面价值）至replacementcost重置成本netrealizablevalue净实现价值disposedn清理item-by-itemmethod逐项比较法lossduetomarketdeclineofinventory存货跌价损失allowanceforlossduetomarketdeclineofinventory存货跌价准备retailmethod零售价法grossprofitmethod毛利率法short-terminvestment短期投资marketablesecurities有价证券gain(loss)onsaleofinvestment出售投资利得（或利失）lossondeclineinshort-terminvestment短期投资跌价损失allowancetoreduceshort-terminvestmenttomarket短期投资减至市价备抵costmethod成本法equitymethod权益法portfolion有价证券组合，投资搭配；公文包；部长职务unrealizedlossonlong-terminvestment长期投资未实现损失consolidatev合并；巩固dividendincome股利收入commonstock普通股corporatebond公司债券amortizationn摊销premiumn溢价；保险费；贴水；佣金broker’scommission经纪人佣金interestearned已获利息收入offsetv抵消，冲减，弥补effectiveinterestrate实际利率faceinterestrate票面利率carryingvalue账面价值rateofreturn回收率；报酬率；利润率Plantassets厂场设备fixturen装置，装修；固定物furnituren器具；家具depreciationn折旧depletionn折耗intangibleassets无形资产naturalresource自然资源patentn专利权；a专利物v批准专利，取得……的专利copyrightn版权leaseholdn租赁权，租赁物，租约；a租来的franchisen特许权，专营权；v给……以特权trademarkn商标；v给……标上商标goodwilln商誉amortizationn摊销sum-of-years’-digitsmethod年数总和法double-declining-balancemethod双倍余额递减法groupdepreciation分类折旧discardv&n丢掉，报废trade-in贴旧换新payrolln工薪，工薪支付总额discountonnotespayable应付票据折价excisetax货物税，营业税，消费税deferredrevenue递延收入special-orderfirm根据定单组织生产的企业absorbv吸收，合并，分配productwarrantyliability产品保修负债vacationpayliability休假津贴负债contingentliability或有负债creditguarantee信用担保lawsuit法律诉讼incometax所得税compensationn报酬，补偿，赔偿金withholdv扣款，扣缴beliableto对……负担fairlaborstandardsact公允劳动标准法federalincomecontributionsact联邦保险特别税法wagebracket工资级别pension养老金，退休金，抚恤金exemption豁免，免税payrollregister工资表life-insurance人寿保险Stockn股票，股份；存货Dilutev冲淡，稀释，摊薄Bondindenture债券契约Securedbonds担保债券Termbonds定期债券Serialbonds分期还本债券Registeredbonds记名式债券Couponbonds附息票债券Presentvalue现值Annuityn年金Effectiveinterestmethod实际利率法Retirementn退休；退服；收回Conversionn折换，调换，转换Commonstock普通股Provisionn准备，备付，备抵Paid-incapitalinexcessofparvalue超面值缴入股本Bondsinkingfunds偿债基金Mortgagev抵押，n抵押权；抵押（贷款，债券）Realproperty不动产，房地产Installmentn分期付款，分期收款Operatinglease经营性Capitallease资本性租赁，融资租赁Pensionn养老金，退休金，抚恤金dissolvev解散mutualagency互为代理unlimite