会计英语专业词汇汇总,财务会计英语专业词汇

求会计英语的专业词汇

会计英语其实不是很难学，只要专业的术语都能记牢，其他的和普通的商务英语一样。所以，下面这些必备的国际会计常用英语术语（词汇），应该对像你这样学习会计英语的人有帮助。

Account 帐户

Accounting system 会计系统

American Accounting Association 美国会计协会

American Institute of CPAs 美国注册会计师协会

Audit 审计

Balance sheet 资产负债表

Bookkeepking 簿记

Cash flow prospects 现金流量预测

Certificate in Internal Auditing 内部审计证书

Certificate in Management Accounting 管理会计证书

Certificate Public Accountant注册会计师

Cost accounting 成本会计

External users 外部使用者

Financial accounting 财务会计

Financial Accounting Standards Board 财务会计准则委员会

Financial forecast 财务预测

Generally accepted accounting principles 公认会计原则

General-purpose information 通用目的信息

Government Accounting Office 政府会计办公室

Income statement 损益表

Institute of Internal Auditors 内部审计师协会

Institute of Management Accountants 管理会计师协会

Integrity 整合性

Internal auditing 内部审计

Internal control structure 内部控制结构

Internal Revenue Service 国内收入署

Internal users 内部使用者

Management accounting 管理会计

Return of investment 投资回报

Return on investment 投资报酬

Securities and Exchange Commission 证券交易委员会

Statement of cash flow 现金流量表

Statement of financial position 财务状况表

Tax accounting 税务会计

Accounting equation 会计等式

Articulation 勾稽关系

Assets 资产

Business entity 企业个体

Capital stock 股本

Corporation 公司

Cost principle 成本原则

Creditor 债权人

Deflation 通货紧缩

Disclosure 批露

Expenses 费用

Financial statement 财务报表

Financial activities 筹资活动

Going-concern assumption 持续经营假设

Inflation 通货膨涨

Investing activities 投资活动

Liabilities 负债

Negative cash flow 负现金流量

Operating activities 经营活动

Owner\’s equity 所有者权益

Partnership 合伙企业

Positive cash flow 正现金流量

Retained earning 留存利润

Revenue 收入

Sole proprietorship 独资企业

Solvency 清偿能力

Stable-dollar assumption 稳定货币假设

Stockholders 股东

Stockholders\’ equity 股东权益

Window dressing 门面粉饰

对了，如果楼主想要全面提高会计/财务方面的英语听说能力的话，光背单词是远远不够的，能够进行日常的英语对话交流也很重要。推荐《西雅图工作英语》给你，里面有大量的财务/审计方面的英语对话、单句还有词汇短语，我们会计部的同事都反映这套教材很不错的，英语表达非常地道，对日常工作很有帮助。

有谁知道有关会计的一些专业的英语词汇吖？

账簿的单词

absorption account 费用或成本分摊帐户, 附属帐

abstract account 摘要[月计]帐户

account in arrear 积欠

account in bankruptcy 破产帐款(户)

account of business 营业报告书, 损益表, 营业科目

account of cash in vault 库存现金簿

account of credit sales 赊销帐户

account of executors 遗产清册

account of receipts and payments 收支表

account of return 报酬的说明

account of the exchequer 国库帐

account of treasury 公库帐, 金库帐, 国库帐

account to give 支出帐目

accounts of assets 资产台帐

accounts to be credited 应列贷方科目

accretion account 增殖帐户

accrued debit account 应收款项帐户

accrued dividends account 应计股利帐

accumulation accounts 累积帐户

active bank account 尚有存款的银行户头

activity account 业务帐户

adjunct account 增价[附加, 附属]帐户

adjust account 整理[清理]帐目

adjust accounts 复算, 核算

adjusting account 调整帐户

advance account 预支款

advances received account 预收款帐户

adventure account 特种委托帐(投机买卖帐)

affiliated account 附属帐户

agency account 代理帐; 代理机构会计

agio account 贴水帐目

agreement account 支付协定帐目

aid account 经济援助帐户

all banks account 全国银行帐户

annual account 年度帐

annuity trust account 年金信托户

applied manufacturing expenses account 制造费用分摊帐户

appropriation account 拨款帐, 盈余分拨帐

arbitrage accounts 定裁帐, 国外转汇[套汇]帐

assets and liabilities accounts 资产及负债帐户

assets reduction account 资产减项帐户

assigned account 担保帐户

attached account 法院查封帐户

audited accounts 审计决算

authorized capital stock account 法定股本帐户

auxiliary account 辅助帐户

back-to-back account 对开帐户

bad and doubtful account 坏帐与呆帐

balance account 结余[轧平]帐目, 差额清算, 决算帐户

balance sheet accounts 资产负债表帐户

bank check account 银行支票户

bear account 卖主帐, 空头账户

bills account 票据帐目

bills rediscounted account 再贴现票据帐户

blocked (money) account 冻结[封存]帐户

bond account 债券帐户

bond investment account 债券投资帐项

bonds and shares account 公债及股票帐户

bonus account 红利帐户, 奖金帐目, 差额帐

book account 帐面借贷科目; 往来帐户

branch accounts 联行帐, 支店(分店)帐户, 分类帐,

branch control account 分支机构统制帐户

branch office general account 支店往来帐户

budget account 预算帐户[科目]

budgetary expenditures account 预算支出帐户

budgetary receipts account 预算收入帐户

bull account 买主帐, 多头账

business fund account 业务资金帐项

capital account (C/A) 资本帐户, 股本帐; 国际收支的资本项目

capital adjustment account 资本调整帐户

capital assets account 固定[资本]资产帐户

capital expenditure account 资本支出帐户, 基本建设支出帐户

capital stock account 股本帐

capital stock and surplus account 股本及公积金帐户

capital-in-excess account 超额[溢收]资本帐户

card account 总帐科目分类表

cash account 现金帐户

cash over and short account 现金盈亏帐户

certified account 经(会计师)证明的帐目

charge account 零售记帐, 记帐; 赊购制

charges account 杂费帐目

check account 对帐查帐; 支票帐户

cheque account 支票帐户, 活期存款帐户

clearence account 结算帐户

clearing account 待整理帐户; 过渡[暂记]帐户, 算帐户

closed account 已结帐; 结清的帐户

closing balance account 终结余额科目

collect accounts 收帐

collecting-allocating account 集合分配帐户

collective account 统制帐户[科目]; 集合帐户

combined account 混合帐户

commercial account 商业往来帐户; 厂商价款

commercial clearing account 贸易清算帐户

commission account 酬劳费帐目

common account 共同帐户

consignment account 委托销售帐目

consignor \’s sales account 寄销人销售帐户

consolidated fund abstract account 统一基金摘要会计报告

construction account 建筑工程帐户

consumed accounts 消费帐

continuing account 继续结转帐户; 连续帐户

contra account 对方[对销]帐户, 抵销科目, 轧帐方式

contra-asset account 资产对销科目[抵消帐户]

contractor \’s account 承包商帐

contra-revenue account 收入抵消帐户

contra-valuation account 对销计价帐户

control account 统制[统驭]帐目

controlled accounts 补助[明细]帐户

controlled-resident account 居民外币管制帐户

conversion account 换算[兑换]帐户, 转换帐

correspondent account 通汇银行的对应帐户, 代理帐户

corresponding account 出入相抵帐目, 对应帐户

cost account 成本帐户

cost applied account 实支成本帐户, 实支费用帐

cost incurred account 已发生成本帐户, 实际费用帐户

cost of sales account 销售成本帐

cost-calculation account 成本计算帐户

credit sale account 赊销顾客帐户

creditaccount 赊(欠)帐;信贷帐

creditor \’s account 债权人帐户

cross offaccounts 销帐

current account 经常[往来]帐户

current deposit account 活期存款帐户

current savings account 活期储蓄存款

custody account 委托保管帐户

debenture account 债券帐户

debt payable account 应付债款帐户[帐目]

debtor account 借方[收项]帐目

debtor and creditor account 债权债务帐户

deceased account 存款人已死亡的银行帐户

deferred account 延期帐; 递延帐户

deferred assets accounts 递延资产帐户

deferred charges account 递延费用帐户

deficit account 亏损帐户

delinquent accounts 拖欠帐款, 过期客帐

departmental account 分部帐户, 分类帐

departmental trading accounts 分类营业计算

deposit account 储款购书户, 开户订购单位, 存款帐, 提存帐户

deposit combined account 综合存款帐户

depreciation account 折旧帐户

disbursement account 支付帐

discretionary account 委托帐户

divided account 补助帐

dividend account 股息帐户[目]

dividend bank account 股息存款专户

dock landing account 码头卸货帐单

domestic exchange unsettled account 国内汇兑未清结帐户

donated surplus account 捐赠盈余帐

donation account 捐赠帐户

double column ledger account 双栏分类帐户

double entry account 复式会计

drawing account 出支款项, 提款帐户; 预支佣金[工薪], 业主提款[往来]帐户

entry account 登帐

equalization account 平均股息帐

equalization reserve account 外汇平衡准备帐户, 平均准备帐户

equity account 剩余财产帐

equity accounts 主权帐户

exchange equalization account 外汇平衡帐户[平准帐项]

exchange stabilization account 外汇稳定帐户

expenditure account 开支[支出]帐目

expense account 开支帐, 费用帐, 营业费帐

export account 出口往来帐户

external accounts 境外帐户

factory ledger controlling account 工厂分类帐统制帐户

false account 假帐

farm trust account 农业信托帐户

Federal sector account 美国的联邦部门收支帐户, 联邦预算国民收入帐户

fee checking account 收费支票户

fictitious account 虚伪帐户

fiduciary account 托管户

final accounts 决算帐户, 期末帐单, 总结性报告; 结论

financial assets and liabilities accounts 金融资产负债帐

financial transaction accounts 财务往来帐户

finished goods account 制成品帐户

finished goods inventory account 制成品存货帐

fixed account 定期存款

flow-of-funds accounts (FOF a/c) 资金流量帐户

foreign agents accounts 国外代理人帐户

foreign currency account 存在国外的外币帐户

foreign exchange account 外汇帐

foreign exchange equalization account 外汇平衡帐户

frozen account 冻结帐户

fund account 基金帐户

general account 一般会计, 普通帐(户), 总帐, 总决算, 往来对帐单

general fund account 普通基金帐户

general fund appropriation account 普通基金拨款帐户

general fund receipt account 普通资金收入帐户, 资金收入总帐

general ledger accounts 总分类帐户

general profit and loss account 总损益帐

head office general account 总公司[总行, 总店]往来帐户

hire charge account 租费帐

hypothecated account 抵押帐户

immovables account 不动产帐目

import bill payable account 应付进口汇票帐户

import credit account 进口收入帐户

import debit account 进口支出帐户

imprest cash account 定额备用金帐户

in account with 与…有生意来往

inactive account (I.A.) 静止帐户

income account 损益表, 收益帐, 损益计算书

income distribution account 收入分配帐户

income statement account 成果[损益]帐户

income summary account 损益汇总帐户

indent account 委托代买品帐目, 代办帐户, 订购品帐目

individual retirement account 个人退休金帐户

individual\’s account 个体计算, 分户帐目

instalment receivable account 应收分期帐款

inter-bank account 联行帐户

inter-branch account 联行往来帐户

inter-company accounts 联营公司间往来帐户

inter-departmental account 部门间往来帐户

interest account 利息帐户

interest-bearing check account 有息[计息]支票户

inter-fund account 基金间往来帐户

intermediate account 媒介[中间]帐户, 期内帐单

international equalization account 国际平衡帐户

inventory account 存货帐

inventory suspense account 存货暂记帐户

investment account 投资帐(户)

issuing account 发行帐户

itemized account 明细帐

journal account 流水帐

keep account with 与 … 继续交易, 与…有帐务往来

keep accounts 记帐

labour cost account 劳务费帐户

landing account 起货单, 卸货报告; 栈单

ledger accounts 分类帐帐户, 总帐, 分户帐

liability account 负债帐户[表]

liquidated account 已清算帐户

liquidation account 清算变产表, 清理帐户

loan account 贷款[放款]帐户

long account 多头帐户, 经纪人用雇客证券或货品登记簿

loss and gain account 损益帐

lot and building account 房地产帐

machinery account 机器

margin account 证券交易中的顾客保证金户

master control account 总统驭帐户

master\’s account 所有主帐

mate account 对应科目

material purchased account 材料采购帐

memorandum account 备查帐册(即在资产负债以外的备忘记录)

merchandise inventory account 商品库存帐户

merchandise purchases account 进货帐户

merchandise sales account 销货帐户

merchandise trading account 商品购销[贸易]帐户

miscellaneous accounts 杂项帐户

mixed account 混合帐户

money account 现金帐

mutual currency account (MCA) 相互通货帐户

mutually offsetting accounts 对比帐户

national account 国民核算[帐户], 国民收入和生产核算帐户

national capital account 国民资本帐户

会计学 英语专业术语

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accountant 会计师

bookkeeping 簿记

bookkeeper 簿记师

double-entry bookkeeping 复式簿记

single-entry bookkeeping 单式簿记

account book 帐簿,会计簿册

cashbook 现金出纳簿

journal 日记簿

statement of accounts 帐目表,帐单

balance (sheet) 资产平稳表

financial year, trading year 财政年度

income and expenditure, receipts and expenditure, output and input 支出和收入

assets 资产

liabilities 债务,负债

debit 借方

turnover, volume of business 营业额,销售额

cash on hand 留存现金,库存现金

cash balance 现金余额,现款结存

credit balance 贷方余额

debit balance 借方余额,借方差额

deficit 亏空

balance of trade 贸易差额,国际贸易平衡

balance of payments (国际)收支,国际收支差额表

发弃财产 abandoned property

发弃费用 abandonment charges，abandonment expenses

非常成本 abnormal cost

非常折旧 abnormal depreciation

非常损失 abnormal loss

原始成本 aboriginal cost，original cost

高于面值 above par

经常项目，在界线上 above the line

确定产权 absolute title

已吸收负荷，已分配费用 absorbed burden，applied expenses

已吸收成本 absorbed cost

国库帐 account of the exchequer

公库帐 account of treasury

承销清单，赊销 account sales

认定帐款，债权人认可的帐款 account stated

帐目名称，会计科目 account title

转帐通知单 account transfer memo

财务责任，会计责任 accountability

责任单位 accountability unit

应负财务责任的，应计列的 accountable

应负责事实，应负责事件 accountable condition，accountable event

应负财务责任人员 accountable person

accumulated depreciation 累计折旧

adjusted trial balance 调整后试算余额

adjusting entry 调整分录

book bvalue of a plant asset 固定资产账面净值

cash-basis accounting 现金收付制会计

contra account 备抵调整账户

depreciation 折旧

matching principle 配比原则

plant asset 固定资产

prepaid expense 待摊费用

revenue principle 收入原则

time-period concept 时间－期间概念

unearned revenue 未实现收入

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