会计专业英语词汇

1会计专业英语词汇会计职能accountingfunction会计核算financialaccounting会计职业accountingprofession非营利组织会计non-profitorganizationaccounting企业会计enterpriseaccounting财务会计financialaccounting成本会计costaccounting管理会计managementaccounting税务会计taxaccounting审计audit电算化会计computerizedaccounting会计信息accountinginformation会计目标accountingobjective企业会计准则accountingcriteriaforenterprises存货会计准则inventoryaccounting长期股权投资会计准则accountingstandards,long-termequityinvestment投资性房地产会计准则investmentpropertyaccountingstandards固定资产会计准则fixedassetsaccountingstandards生物资产会计准则biologicalassetsaccountingstandards无形资产会计准则intangibleassetsaccountingstandards非货币性资产交换会计准则ofnon-monetaryassets,theexchangeofaccountingstandards资产减值会计准则impairmentofassetsaccountingstandards职工薪酬会计准则staffsalariesaccountingstandards企业年金基金会计准则enterpriseannuityfundaccountingstandards股份支付会计准则share-basedpaymentaccountingstandard债务重组会计准则debtrestructuringaccountingstandards或有事项会计准则oramatterofaccountingprinciples收入会计准则revenueaccountingstandards建造合同会计准则constructioncontractsaccountingstandards政府补助会计准则accountingforgovernmentgrantsguidelines借款费用会计准则borrowingcostsaccountingstandards所得税会计准则incometaxaccountingstandards外币折算会计准则foreigncurrencytranslationaccountingstandards企业合并会计准则businesscombinationsaccountingstandards租赁会计准则leaseaccountingstandards金融工具确认和计量会计准则recognitionand2measurementoffinancialinstrumentsaccountingstandards金融资产转移会计准则thetransferoffinancialassetsaccountingrules套期保值会计准则hedgeaccounting原保险合同会计准则oftheoriginalinsurancecontractsaccountingstandard再保险合同会计准则re-insurancecontractsaccountingstandard石油天然气开采会计准则oilandgasaccountingstandards会计政策、会计估计变更和差错更正会计准则accountingpolicieschangesinaccountingestimatesandcorrectionsoferrorsaccountingstandards资产负债表日后事项会计准则thebalancesheetdateaccountingstandards财务报表列报会计准则accountingstandardsfinancialstatementsreported现金流量表会计准则cashflowaccountingstandards中期财务报告会计准则interimfinancialreportingaccountingstandards合并财务报表会计准则theconsolidatedfinancialstatementsofaccountingstandards每股收益会计准则earningspershareaccountingstandards分部报告会计准则segmentreportingaccountingstandards关联方披露会计准则relatedpartydisclosuresaccountingstandards金融工具列报会计准则presentationoffinancialinstrumentsaccountingstandards首次执行企业会计准则presentationoffinancialinstrumentsaccountingstandards会计的基本前提accountingconcepts会计主体accountingentity持续经营goingconcern会计分期accountingperiod会计年度financialyear货币计量moneymeasurement权责发生制accrualbasis收付实现制cashbasisofaccounting会计信息质量要求qualityofaccountinginformation可靠性reliability相关性relevance可理解性understandability可比性comparability实质重于形式substanceoverform重要性materiality谨慎性prudence及时性timeliness会计确认accountingrecognition会计计量accountingmeasurement3会计记录accountingrecord会计报告accountingreport设置账户settingupaccounts复式记帐double-entryaccounting填制与审核会计凭证fillinandaudittheaccountingdocuments借贷记账法debit-creditbookkeeping登记账簿registeringaccountingbooks成本计算costcalculation财产清查与编制财务报告propertyInventoryandpreparationoffinancialreports会计要素elementsofaccounting资产assets流动资产currentassets库存现金cashintreasury银行存款bankdeposit其他货币资金fundsinothercurrencies交易性金融资产tradingfinancialassets应收票据notesreceivable应收账款accountsreceivables预付账款prepayment应收股利dividendsreceivable应收利息interestreceivable其他应收款otherreceivables坏账准备forbaddebts材料采购materialprocurement在途物资goodsintransit原材料raw材料成本差异materialcostvariance库存商品inventory存货跌价准备declineinvalueofinventories非流动资产non-currentassets可供出售金融资产availableforsalefinancialassets持有至到期投资held-to-maturityinvestments持有至到期投资减值准备impairmentofheld-to-maturityinvestments长期股权投资long-termequityinvestments长期股权投资减值准备impairmentoflong-termequityinvestments投资性房地产investmentinrealestate长期应收款long-termreceivables固定资产fixedassets固定资产减值准备impairmentoffixedassets累计折旧accumulateddepreciation在建工程4constructioninprogress工程物资engineeringmaterials固定资产清理clean-upoffixedassets无形资产intangibles累计摊销accumulatedamortization无形资产减值准备impairmentofintangibleassets长期待摊费用thelong-termdeferredexpenses递延所得税资产deferredtaxassets负债liabilities流动负债currentliabilities短期借款short-termborrowings交易性金融负债tradingfinancialliabilities应付票据notespayable应付账款payables预收账款receiptsinadvance应付职工薪酬meetthestaffsalaries应交税费-应交增值税（销项税额）taxpayable-payableVAT(outputtax)应交税费-应交增值税（进项税额）taxpayable-payablevalueaddedtax(VAT)应付利息interestpayable应付股利dividendspayable其他应付款otherpayables非流动负债non-currentliability长期借款long-termborrowings应付债券tocopewithdebt长期应付款long-termpayables未确认融资费用financechargesarenotrecognized预计负债estimatedliabilities递延所得税负债deferredincometaxliabilities所有者权益owners’equity实收资本paid-incapital股本equity本年利润currentyearprofits利润分配profitdistribution资本公积capitalreserve提取法定盈余公积withdrawallegalsurplus提取任意盈余公积withdrawalfreesurplusreserves资本(或股本)溢价capital(orequity)premium其他资本公积othercapitalreserve盈余公积surplusreserves法定盈余公积legalsurplus任意盈余公积freesurplusreserves生产成本5productioncost制造费用manufacturingexpenses劳务成本laborCost研发支出-资本化支出expenditures-Capitalexpendituresof研发支出-费用化支出expenditures-thecostofexpenses工程施工construction工程结算projectsettlement收入revenue费用expense利润profit主营业务收入primeoperatingrevenue其他业务收入otheroperatingrevenue营业外收入non-operatingincome主营业务成本operatingcosts营业税金及附加taxandassociatecharge营业外支出non-businessexpenditure其他业务成本otherbusinessexpense财务费用financecharge销售费用sel