会计专业英语重点词汇大全.doc

accounting 会计、会计学 * account 账户 * account for / as 核算 * certified public accountant / CPA 注册会计师 * chief financial officer 财务总监 * budgeting 预算 * auditing 审计 * agency 机构 *fair value 公允价值 * board of director * ethics of accounting * integrity 诚信 * competence 能力 * business transaction * account payee * accounting data * accounting equation * account title 会计科目 * assets 资产 * liabilities 负债 owners equity所有者权益 revenue 收入 income 收益 *gains 利得 * abno rmal loss 非常损失 *bookkeeping 账簿、簿记 *double-entry system 复式记账法 *tax bearer 纳税人 * custom duties 关税 * consumption tax 消费税 * service fees earned 服务性收入 * value added tax / VAT 增值税 * enterprise income tax 企业所得税 * individual income tax 个人所得税 * withdrawal / withdrew 提款、撤资 * balance 余额 * mortgage 抵押 * incur 产生、招致 * apportion 分配、分摊 *accounting cycle 会计循环、会计周期 *entry 分录、记录 *trial balance 试算平衡 *worksheet 工作草表、工作底稿 *post reference / post .ref 过账依据、过账参考 * debit 借、借方 * credit 贷、贷方、 信用 * summary/ explanation 摘要 * insurance 保险 * premium policy 保险单 *current assets 流动资产 * long-term assets 长期资产 * property 财产、 物资 *cash / currency 货币资金、 现金 * accounts receivable 应收账款 *provision for bad debts /allowance for uncollectible account / doubt debts 坏帐准备 * recoveries 追回款 * direct write-off method 直接冲销法 * allowance method 备抵法 * contra account 备抵账户 * prepaid expense 预付、待摊费用 * prepayment / advance to supplies 预付账款 * inventory 存货 *merchandise inventory 库存商品 * finished goods 产成品 * semi-finished goods 半成品 *good in process 在产品 *con structi on in process 在建工程 *warehous ing 仓库 *FIFO /LIFO/ weight average / specific identification 的四种方法 * overhead 企业经费 *lo ng-term equity inv estme nt 长期投资 * fixed assets / plant assets 固定资产 * useful life 使用寿命 residual value / salvage value 残值 unit -production method 单位产量法 *depreciati on per unit 单位折旧额 * accumulated depreciation 累计折旧 * accelerate method 力口速折旧法 法双倍余额递减 *SYD method 年数总和法 * disposal of fixed assets 固定资产清理 * intangible assets 无形资产 * patents 专利权 * trademarks 商标权 * goodwill 商誉 * deferred assets 递延资产 * operat ing lease 经营租赁 * c