PAGEPAGE10會計專業英語詞匯會計accounting會計職能accountingfunction會計核算financialaccounting會計控制accountingcontrol會計學科accountingscience會計職業accountingprofession非營利組織會計non-profitorganizationaccounting企業會計enterpriseaccounting財務會計financialaccounting成本會計costaccounting管理會計managementaccounting稅務會計taxaccounting審計audit電算化會計computerizedaccounting會計信息accountinginformation會計目標accountingobjective企業會計準則accountingcriteriaforenterprises存貨會計準則inventoryaccounting長期股權投資會計準則accountingstandards,long-termequityinvestment投資性房地產會計準則investmentpropertyaccountingstandards固定資產會計準則fixedassetsaccountingstandards生物資產會計準則biologicalassetsaccountingstandards無形資產會計準則intangibleassetsaccountingstandards非貨幣性資產交換會計準則ofnon-monetaryassets,theexchangeofaccountingstandards資產減值會計準則impairmentofassetsaccountingstandards職工薪酬會計準則staffsalariesaccountingstandards企業年金基金會計準則enterpriseannuityfundaccountingstandards股份支付會計準則share-basedpaymentaccountingstandard債務重組會計準則debtrestructuringaccountingstandards或有事項會計準則oramatterofaccountingprinciples收入會計準則revenueaccountingstandards建造合同會計準則constructioncontractsaccountingstandards政府補助會計準則accountingforgovernmentgrantsguidelines借款費用會計準則borrowingcostsaccountingstandards所得稅會計準則incometaxaccountingstandards外幣折算會計準則foreigncurrencytranslationaccountingstandards企業合并會計準則businesscombinationsaccountingstandards租賃會計準則leaseaccountingstandards金融工具確認和計量會計準則recognitionandmeasurementoffinancialinstrumentsaccountingstandards金融資產轉移會計準則thetransferoffinancialassetsaccountingrules套期保值會計準則hedgeaccounting原保險合同會計準則oftheoriginalinsurancecontractsaccountingstandard再保險合同會計準則re-insurancecontractsaccountingstandard石油天然氣開采會計準則oilandgasaccountingstandards會計政策、會計估計變更和差錯更正會計準則accountingpolicieschangesinaccountingestimatesandcorrectionsoferrorsaccountingstandards資產負債表日后事項會計準則thebalancesheetdateaccountingstandards財務報表列報會計準則accountingstandardsfinancialstatementsreported現金流量表會計準則cashflowaccountingstandards中期財務報告會計準則interimfinancialreportingaccountingstandards合并財務報表會計準則theconsolidatedfinancialstatementsofaccountingstandards每股收益會計準則earningspershareaccountingstandards分部報告會計準則segmentreportingaccountingstandards關聯方披露會計準則relatedpartydisclosuresaccountingstandards金融工具列報會計準則presentationoffinancialinstrumentsaccountingstandards首次執行企業會計準則presentationoffinancialinstrumentsaccountingstandards會計的基本前提accountingconcepts會計主體accountingentity持續經營goingconcern會計分期accountingperiod會計年度financialyear貨幣計量moneymeasurement權責發生制accrualbasis收付實現制cashbasisofaccounting會計信息質量要求qualityofaccountinginformation可靠性reliability相關性relevance可理解性understandability可比性comparability實質重于形式substanceoverform重要性materiality謹慎性prudence及時性timeliness會計確認accountingrecognition會計計量accountingmeasurement會計記錄accountingrecord會計報告accountingreport設置賬戶settingupaccounts復式記帳double-entryaccounting填制與審核會計憑證fillinandaudittheaccountingdocuments借貸記賬法debit-creditbookkeeping登記賬簿registeringaccountingbooks成本計算costcalculation財產清查與編制財務報告propertyInventoryandpreparationoffinancialreports會計要素elementsofaccounting資產assets流動資產currentassets庫存現金cashintreasury銀行存款bankdeposit其他貨幣資金fundsinothercurrencies交易性金融資產tradingfinancialassets應收票據notesreceivable應收賬款accountsreceivables預付賬款prepayment應收股利dividendsreceivable應收利息interestreceivable其他應收款otherreceivables壞賬準備forbaddebts材料采購materialprocurement在途物資goodsintransit原材料raw材料成本差異materialcostvariance庫存商品inventory存貨跌價準備declineinvalueofinventories非流動資產non-currentassets可供出售金融資產availableforsalefinancialassets持有至到期投資held-to-maturityinvestments持有至到期投資減值準備impairmentofheld-to-maturityinvestments長期股權投資long-termequityinvestments長期股權投資減值準備impairmentoflong-termequityinvestments投資性房地產investmentinrealestate長期應收款long-termreceivables固定資產fixedassets固定資產減值準備impairmentoffixedassets累計折舊accumulateddepreciation在建工程constructioninprogress工程物資engineeringmaterials固定資產清理clean-upoffixedassets無形資產intangibles累計攤銷accumulatedamortization無形資產減值準備impairmentofintangibleassets長期待攤費用thelong-termdeferredexpenses遞延所得稅資產deferredtaxassets負債liabilities流動負債currentliabilities短期借款short-termborrowings交易性金融負債tradingfinancialliabilities應付票據notespayable應付賬款payables預收賬款receiptsinadvance應付職工薪酬meetthestaffsalaries應交稅費-應交增值稅（銷項稅額）taxpayable-payableVAT(outputtax)應交稅費-應交增值稅（進項稅額）taxpayable-payablevalueaddedtax(VAT)應付利息interestpayable應付股利dividendspayable其他應付款otherpayables非流動負債non-currentliability長期借款long-termborrowings應付債券tocopewithdebt長期應付款long-termpayables未確認融資費用financechargesarenotrecognized預計負債estimatedliabilities遞延所得稅負債deferredincometaxliabilities所有者權益owners’equity實收資本paid-incapital股本equity本年利潤currentyearprofits利潤分配profitdistribution資本公積capitalreserve提取法定盈余公積withdrawallegalsurplus提取任意盈余公積withdrawalfreesurplusreserves資本(或股本)溢價capital(orequity)premium其他資本公積othercapitalreserve盈余公積surplusreserves法定盈余公積legalsurplus任意盈余公積freesurplusreserves生產成本productioncost制造費用manufacturingexpenses勞務成本laborCost研發支出-資本化支出expenditures-Capitalexpendituresof研發支出-費用化支出expenditures-thecostofexpenses工程施工construction工程結算projectsettlement收入revenue費用expense利潤profit主營業務收入primeoperatingrevenue其他業務收入otheroperatingrevenue營業外收入non-operatingincome主營業務成本operatingcosts營業稅金及附加taxandassociatecharge營業外支出non-businessexpenditure其他業務成本otherbusinessexpense財務費用financecharge銷售費用sellingexpenses管理費用overhead資產減值損失impairmentlosses所得稅費用taxfees投資收益investmentincome會計等式accountingformula會計事項accountingtransaction會計科目accountingsubjects總分類賬generalledger總日記賬generaljournal日記賬journalentries銀行承兌匯票bankacceptance商業承兌匯票tradeacceptance外埠存款othercityCashinbank銀行本票cashier'scheck銀行匯票bankdraft信用卡creditcard信用證保證金l/cguaranteedeposits存出投資款refundabledeposits待處理財產損溢waitdealassetslossorincome未分配利潤undistributedprofit試算平衡表workingtrialbalance期末賬項調整finalaccountsadjustments會計憑證accountingdocuments原始憑證originalevidences一次憑證single-recorddocument匯總原始憑證summaryoftheoriginaldocuments記賬憑證accountvoucher收款憑證receiptvoucher付款憑證paymentvoucher轉賬憑證transfercertificate科目匯總表categorizedaccountssummary盤存賬戶inventoryaccount資本賬戶capitalaccount結算賬戶settlementaccount調整賬戶adjustmentaccount集合分配賬戶setallocationaccount成本計算賬戶costingaccount跨期攤配賬戶spreadwithaccountforinter-period匯轉賬戶exchangetransferaccounts財務成果賬戶financialresultsaccount計價對比賬戶accountsdenominatedincontrast暫記賬戶suspenseaccounts會計賬簿accountingbooks日記賬journal總分類賬簿generalledger明細分類賬簿detailledger備查賬簿referencebooks錯賬更正方法errorcorrectionmethodaccounts劃線更正法correctionbydrawingastraightling紅字更正法correctionbyusingredink補充登記法correctionbyextrarecording財產清查propertyinventory全部清查allinventory局部清查partialinventory定期清查periodiccheckingmethod不定期清查non-periodiccheckingmethod永續盤存制perpetualinventorysystem實地盤存制physicalinventorysystem實地盤點法physicalinventorymethod技術推算法technologyreckoning抽查盤點法samplinginventorymethod銀行存款余額調節表bankbalancesheetadjustment往來款項對賬單betweentheamountofthebill財務報表financialstatement會計報表accountingstatement會計報表附注accountingstatementfootnote資產負債表statementofassetsandliabilities利潤表profitstatement現金流量表cashflowstatement所有者權益變動表ownerofchangesinequity科目匯總表categorizedaccountssummary會計機構負責人accountingagencies會計主管accountingmanager會計檔案accountingfiles會計機構、院校及雜志網址中華人民共和國財政部會計司/上海市財政財政局/gb/csj/普華永道會計師事務所/home/eng/index.html立信會計師事務所/pcpa/index.asp德勤會