会计专业英语词汇

AAdvertisingexpense广告费用Accrualbasisofaccounting权责发生制Accountspayable应付账款Accountsreceivable应收账款Account帐户Accrual-typeadjustingentry(accruals)应计类调整分录Accountinginformationsystem会计信息系统Accountsreceivable-net净应收账款Accumulateddepreciation-landimprovement累计折旧-土地改良物Accumulateddepreciation-buildings累计折旧-建筑物Accumulateddepreciation-equipment累计折旧-设备Accumulateddepreciation累计折旧Assets资产Amortizationexpense待摊费用Allowancefordoubtfulaccounts呆账准备Agingofaccountsreceivable应收账款帐龄BBankservicechargeexpense银行服务费Balancesheet资产负债表Baddebtexpense坏账费用Bankreconciliation银行对账单Bondissuecosts债券发行成本Bondspayable应付债券Bookvalueofacompany公司的账面价值Bookvalue账面价值Building建筑物CCarryingamount账面结存额Carryingvalue账面结存额Cash现金Cashbasisofaccounting收付实现制Cashreceipt现金收入（据）Creditor债权人CertifiedManagementAccountants注册管理会计师CertifiedInternalAuditor注册内部审计师CertifiedPublicAccountants注册公共会计师Carryingamount账面结存额Commonstock普通股Conservatism谨慎性Contraaccount抵消帐户，对销帐户Contraassetaccount备抵资产账户Contraequityaccount备抵权益账户Contraliabilityaccount备抵负债账户Costprinciple成本原则Commissionsexpense佣金费用ContributionMargin边际贡献（贡献毛利）Costofgoodssold销货成本Chartofaccounts帐户表Customerdeposits客户存款Credit贷Classifiedbalancesheet分类资产负债表Currentassets流动资产Currentyear’snetincome当年净收入DDeliveryequipment投递设备Depreciationexpense折旧费用Debit借Deferral递延Depreciation折旧Depreciationexpense–equipment折旧费用-设备Deferredincometaxes递延所得税Depletionexpense折耗费Doubleentryaccounting复式记账会计Discountonbondspayable应付债券折扣Discountonnotespayable应付贷款折扣Discontinuedoperations终止经营EEquipment设备Expenses费用Effectiveinterestratemethodofamortization实际利率法摊销Economicentityassumption会计主体假设Earned赚得Expired到期的Extraordinaryitem—gain异常项目利得Extraordinaryitems异常项目FFinancialaccounting财务会计Feesearned挣得的费用Firstin,fistout(FIFO)先进先出Financialaccountingstandardsboard(FASB)财务会计准则委员会Financialstatement财务报表Fulldisclosureprinciple充分披露原则Fixedexpenses固定费用Financingactivities筹资活动Furnitureandfixtures家具和固定装置GGains利得Generaljournalentry普通日记账分录Gainonsaleofassets出售资产利得Generalledger总分类账Gainonsaleofland出售土地利得Generallyacceptedaccountingprinciples(GAAP)公认会计原则Goingconcernassumption持续经营假设Gainonsaleofinvestments出售投资利得Grossmargin毛利Goodwill商誉Gainonsaleoftruck出售卡车利得IInstituteofCertifiedPublicAccountants美国公共注册会计师协会InstituteofManagementAccountants管理会计师协会Insuranceexpense保险费用Interestexpense利息费用Interestpayable应付利息Inventory存货Investmentrevenues投资收益Incomesummaryaccount收入汇总帐户Interestincome利息收益Investmentsecurities证券投资Interestreceivable应收利息Interestrevenues利息收入Incomestatement收益表Incomestatementaccount收益表帐户Incurred发生的Incometaxespayable应付所得税IndirectmethodofSCF现金流量表间接方法Investingactivities投资活动Intangibleassets无形资产Investments投资Investor投资者JJoePerez,CapitalJoePerez资本JoePerez,DrawingJoePerez提款Journalentry日记账分录J.Ott,CapitalJ.Ott资本J.Ott,DrawingJ.Ott提款LLand土地Liabilities负债Loansreceivable应收贷款Losses损失Lossonsaleofassets出售资产损失Lossfromlawsuit诉讼损失Longterminvestments长期投资Lossonsaleoftruck出售卡车损失Lossonsaleofcomputer出售计算机损失Lastin,firstout(LIFO)后进先出Landimprovements土地改良Lawsuitpayable应付诉讼费Longtermliabilities长期负债MManagerialaccounting管理会计Matchingprinciple配比原则MarySmith,Capital--MarySmith资本MarySmith,Drawing--MarySmith提款Miscellaneousexpense杂项费用Merchandiseinventory商品存货Mortgageloanpayable应付抵押贷款Monetaryunitassumption货币单位假设MattJones,CapitalMattJones资本MattJones,currentyearnetincomeMattJones当年净收入NNetincome净收益Netloss净损失Notespayable应付票据（贷款）Netrealizablevalue可变现净值Netoftax除税净额OOfficeequipment办公设备Owner’s(stockholders’)equity业主（股东）权益Organizationchart组织结构图Operatingactivities经营活动Othercurrentassets其它流动资产Othercurrentliabilities其它流动负债Officeequipmentexpense办公设备费Officesuppliesexpense办公用品费Operatingincome营业收入Otheraccrualexpensespayable其它应付应计费用Otherassets其它资产Pprivateaccounting私业会计publicaccounting公共（众）会计Paid-incapital实收资本Preferredstock优先股Prepaidadvertising预付广告费Prepaidassociationdues预付协会会费Prepaidexpense预付费用Prepaidinsurance预付保险费Prepaidrent预付租金Purchases购买品Principal本金paid-incapitalinexcessofparvalue-commonstock普通股股票溢价paid-incapitalinexcessofparvalue-preferredstock优先股股票溢价paid-incapitalfromtreasurystock出售库存股所得资本Payrolltaxespayable应付工资税Purchaseorder订货单Pettycash零用现金Property,plant,andequipment固定资产Primaryactivities主营业务Promissorynote本票RRentexpense租金费用Retainedearnings留存收益Revenuesrecognitionprinciple收入确认原则Revenues收入Repairsandmaintenanceexpense修理及维护费用Residualvalue残值；剩余价值Receipts入款SSales销售收入Salesallowances销货折让salesdiscounts销售折扣salesreturns销货退回Salariesexpense工资费用Salesrevenues销货收入Salariespayable应付工资SecuritiesandExchangeCommission美国证券交易委员会Servicerevenues服务收入Servicechargerevenues服务费收入Supplies供应品Suppliesexpense供应品费用Subsidiaryledger明细分类账Secondaryactivities次营业务Sold销售Soleproprietorship独资企业Statementofcashflows现金流量表Statementofstockholders’equity股东权益表Stockholders’equity股东权益TTemporaryhelpexpense临时帮助费用Telephoneexpense电话费Trialbalance试算平衡表Temporaryserviceexpense临时服务费用Treasurystock库存股T-accountT型帐户Taxespayable应付税款Temporaryinvestments临时投资Tradenames商标UUnearnedrevenues未实现收入Utilitiesexpense能