财务专业英语词汇及常用表达汇编.docxVIP

财务专业英语词汇及常用表达汇编

在全球化的商业环境中，财务专业人士不仅需要扎实的专业知识，更需要精准的英语沟通能力。无论是阅读国际财务报告、参与跨国项目会议，还是与海外合作伙伴进行财务沟通，掌握核心的财务英语词汇与表达都至关重要。本汇编旨在梳理财务领域中最常用、最核心的英语词汇及表达方式，为财务从业者提供一份实用的参考工具，助力提升专业英语应用水平。

一、会计基础(AccountingFundamentals)

会计作为商业的语言，其基础概念是构建整个财务知识体系的基石。

*Accounting(会计)-Theprocessofrecording,summarizing,analyzing,andreportingfinancialtransactionsofabusiness.

**Example:*Soundaccountingpracticesareessentialformaintaininginvestorconfidence.

*FinancialAccounting(财务会计)-Focusesonthepreparationoffinancialstatementsforexternalusers,suchasinvestorsandcreditors.

*ManagementAccounting(管理会计)-Providesfinancialinformationtointernalmanagementfordecision-making,planning,andcontrol.

**Example:*Managementaccountinghelpsmanagersassesstheprofitabilityofnewproductlines.

*GenerallyAcceptedAccountingPrinciples(GAAP)-Asetofstandardaccountingrulesandproceduresusedinthepreparationoffinancialstatements,primarilyintheUS.

*InternationalFinancialReportingStandards(IFRS)-AsetofglobalaccountingstandardsdevelopedbytheIASB,usedinmanycountriesworldwide.

**Example:*MultinationalcorporationsoftenadoptIFRStoensureconsistencyacrosstheirglobaloperations.

*AccrualBasis(权责发生制)-Recognizesrevenueswhenearnedandexpenseswhenincurred,regardlessofcashflow.

**Example:*Mostbusinessesusetheaccrualbasisofaccountingformoreaccuratefinancialreporting.

*CashBasis(收付实现制)-Recognizesrevenueswhencashisreceivedandexpenseswhencashispaid.

**Example:*Smallerbusinessesmaysometimesusethecashbasisforitssimplicity.

*Double-EntryBookkeeping(复式记账法)-Asystemwhereeveryfinancialtransactionaffectsatleasttwoaccounts,withequaldebitsandcredits.

**Example:*Double-entrybookkeepingprovidesacheckandbalancetoensuretransactionaccuracy.

*Debit(Dr.)(借方)-Anentryontheleftsideofanaccount,indicatinganincrea