expense支出fairmarketvalue公平市價fifo先進先出法fixedassets固定資產fobprice離岸價格footnotes表下注釋foreignexchange外匯franchise特許權freight-in進貨運費freight-out銷貨運費generaljournal普通日記帳generalledger總分類帳grossbookvalue帳面總值grossprofit毛利,總利潤hedge套期交易incomestatement損益表incrementalcost增值成本installment分期付款instrument證券，票據intangibleassets無形資產interest利息inventory存貨invoice發票issuedcapitalstock已發行股本journalentry日記帳,分錄liability負債lifo后進先出法long-termdebt長期負債lowerofcostormarket成本市價孰低法lumpsum一次性付款marketvalue市場價值markup漲價mortgage抵押；債權netassets凈資產obsoleteinventory作廢存貨partnership合伙企業parvalue面值patent專利權payroll工資；工資單pensionfund養老金基金pensionplan養老金計劃physicalinventory實地盤存pledgedasset抵押資產posting過帳p,p&e固定資產preferenceshares優先股preferredstock優先股premium溢價presentvalue現值principal本金refinance再籌資refund退還；再籌資retainedearning留存收益revenue收入salvagevalue殘值security證券，擔保品segment分部servicelife使用年限stockholdersequity股東權益stockdiscount股票折價straightlinemethod直線法subsidiaryledger明細分類帳sum-of-the-years-digitsmethod年數總和法tangibleassets有形資產vouchercheck憑單支票withholding預扣worksheet工作底稿writedown減記writeoff轉銷，注銷year-end-adjustment年終調整accelerateddepreciationmethod計算折舊時，初期所提的折舊大于后期各年。加速折舊法主要包括余額遞減折舊法decliningbalancedepreciation，雙倍余額遞減折舊法doubledecliningbalancedepreciation，年限總額折舊法sumoftheyears'depreciationaccount科目，帳戶accountformat帳戶式accountpayable應付帳款accountreceivable應收帳款accountingcycle會計循環，指按順序進行記錄，歸類，匯總和編表的全過程。在連續的會計期間周而復始的循環進行accountingequation會計等式：資產=負債+業主權益accountsreceivableturnover應收帳款周轉率：一個時期的賒銷凈額/應收帳款平均余額accrualbasisaccounting應記制，債權發生制：以應收應付為計算基礎，以確定本期收益與費用的一種方式。凡應屬本期的收益于費用，不論其款項是否以收付，均作為本期收益和費用處理。accrueddividend應計股利accruedexpense應記費用：指本期已經發生而尚未支付的各項費用。accruedrevenue應記收入accumulateddepreciation累計折舊acid-testratio酸性試驗比率，企業速動資產與流動負債的比率，又稱quickratioacquisitioncost購置成本adjustedtrialbalance調整后試算表，指已作調整分錄但尚未作結賬分錄的試算表。adjustingentry調整分錄：在會計期末所做的分錄，將會計期內因某些原因而未曾記錄或未適當記錄的會計事項予以記錄入帳。adverse應收帳款的帳齡分類agingofaccountsreceivable應收帳款的帳齡allocable應分配的allowanceforbaddebts備抵壞帳allowancefordepreciation備抵折舊allowancefordoubtfulaccounts呆帳備抵allowanceforuncollectibleaccounts呆帳備抵allowancemethod備抵法：用備抵帳戶作為各項資產帳戶的抵銷帳戶，以使交易的費用與收入相互配合的方法。amortization攤銷,清償annuitydue期初年金annuitymethod年金法appraisalmethod估價法asset資產baddebt壞帳baddebtexpense壞帳費用：將壞帳傳人費用帳戶，沖銷應收帳款balancesheet資產負債表bankdiscount銀行貼現折價bankreconciliation銀行往來調節：企業自身的存款帳戶余額和銀行對帳單的余額不符時，應對未達帳進行調節。bankstatement銀行對帳單，銀行每月寄給活期存款客戶的對帳單，列明存款兌現支票和服務費用。barter易貨交易benchmarking基準，用于比較分析的基期經濟資料boardofdirectors董事會bond證券bondspayable應付債券，發行債券公司的一個負債帳戶。bookvalue帳面價值bookkeeping簿記budget預算，政府或企業用于控制未來經濟活動的財務計劃。callablebonds可贖回債券，可以提前償還的債券又稱可贖回債券。redeemablebondscapital資金，資本，資方。capitalexpenditure資本支出，指購買固定資產的支出，或為了一項業務長遠利益的支出。資本支出在當期應稅所得中，一般不能扣除。但機器設備等價款，可以列支折舊。capitallease資本租賃，稅款。又稱籌資租賃financinglease.租賃的兩種形式之一，另一種是經營租賃operatinglease.資本租賃是，承租人在借到資金的同時，又獲得一項需要攤銷的資產。由承租人負擔維修，租金，保險費和capitalpaidin繳入資本capitalstock股本capitalize資本化。carryback抵前carryforward遞延,結轉cashbasisaccounting現收現付制會計，在會計核算中，以款項的實際收付為計算標準，以確定本期收益和費用的方法。這種方法不能正確反應各期損益，顧只適用于非營利單位。cashdisbursementsjournal現金支出簿。cashequivalents現金等價物cashflow現金流量表cashinhand庫存現金cashreceiptsjournal現金收入日記帳chartofaccounts會計科目表classifiedbalancesheet分類資產負債表，按類別編制的資產負債表，將資產和負債按用途和來源劃分為小類，對以清楚地表明資產與負債項目的典體構成情況。closingentries結帳分錄，將收入和費用帳戶結轉于損益帳戶的分錄。closingtheaccounts結帳collateral抵押品common-sizestatement統一度量式財務報表，只有百分比而無金額的報表，將財務報表中的總數作為100%，并將各項目分別換算為百分比，以分析不同項目的變化和差異。commonstock普通股compoundinterest復利comprehensiveincome綜合收入conservatism穩健主義，對會計事項的處理持穩健態度，不預計收益但預計損失，對資產估價要低，對負債的計算要高。如果沒有確定的把握，在報表中所列的事項應使本期收益少計。consistencyprinciple一致性，指各個會計時期會計方法保持一致，以便于不同時期的財務報表進行比較。consolidatedstatements匯總報表，包括子公司在內的母公司的財務報表。contingentliability或有負債contraaccount抵消帳戶，用于抵減另一帳戶余額而設置的帳戶。例累積折舊是固定資產的抵消帳戶。contractinterestrate約定利率contributedcapital繳入資本controlaccount控制帳戶，總分類帳中的一個帳戶，用于統馭幾個輔助帳戶的總額。輔助帳戶的增減也反應在此帳戶總額上。controlling（majority）interest控制股權權益。convertiblebond可轉換債券convertiblepreferredstock可轉換優先股copyright版權costofcapital資本成本，指企業所支付的債務利息和股等，它是決定資本預算的重要因素。costofgoodssold銷售成本coupon息票credit信用，信貸，信用證，貸方cumulativepreferredstock累積優先股，指當年利潤不足發放股息時，可積累至下一年發放的優先股。currentassets流動資產currentliability流動負債高頻詞匯：accountpayable應付帳款accountreceivable應收帳款accountofpayments支出表accountofreceipts收入表Accountingperiod會計期間accountingyear或financialyear會計年度accountantgenaral會計主任accountbalancde結平的帳戶accountbill帳單accountbooks帳accountclassification帳戶分類accountcurrent往來帳accountformofbalancesheet帳戶式資產負債表accountformofprofitandlossstatement帳戶式損益表accountpayable應付帳款accountreceivable應收帳款accountofpayments支出表accountofreceipts收入表accounttitle帳戶名稱，會計科目accountingyear或financialyear會計年度accountspayableledger應付款分類帳Accountingperiod（會計期間）arerelatedtospecifictimeperiods,typicallyoneyear（通常是一年)資產負債表：balancesheet可以不大寫b利潤表：incomestatements(orstatementsofincome)利潤分配表：retainedearnings現金流量表：cashflows1、部門的稱謂市場部Marketing銷售部SalesDepartment（也有其它講法，如寶潔公司銷售部叫客戶生意發展部CBD）客戶服務CustomerService，例如客服員叫CSR，Rforrepresentative人事部HumanResource行政部Admin.財務部Finance&Accounting產品供應ProductSupply，例如產品調度員叫PSPlanner2、人員的稱謂助理Assistant秘書secretary前臺接待小姐Receptionist文員clerk，如會計文員為AccountingClerk主任supervisor經理Manager總經理GM，GeneralManager入場費admission運費freight小費tip學費tuition價格，代價charge制造費用Manufacturingoverhead材料費Materials管理人員工資ExecutiveSalaries獎金Wages退職金Retirementallowance補貼Bonus外保勞務費Outsourcingfee福利費Employeebenefits/welfare會議費Coferemce加班餐費Specialduties市內交通費Businesstraveling通訊費Correspondence電話費Correspondence水電取暖費WaterandSteam稅費Taxesanddues租賃費Rent管理費Maintenance車輛維護費Vehiclesmaintenance油料費Vehiclesmaintenance培訓費Educationandtraining接待費Entertainment圖書、印刷費Booksandprinting運費Transpotation保險費Insurancepremium支付手續費Commission雜費Sundrycharges折舊費Depreciationexpense機物料消耗Articleofconsumption勞動保護費Laborprotectionfees總監Director總會計師FinanceController高級Senior如高級經理為SeniorManager營業費用Operatingexpenses代銷手續費Consignmentcommissioncharge運雜費Transpotation保險費Insurancepremium展覽費Exhibitionfees廣告費Advertisingfees管理費用Adminisstrativeexpenses職工工資StaffSalaries修理費Repaircharge低值易耗攤銷Articleofconsumption辦公費Officeallowance差旅費Travellingexpense工會經費Labourunionexpenditure研究與開發費Researchanddevelopmentexpense福利費Employeebenefits/welfare職工教育經費Personneleducation待業保險費Unemploymentinsurance勞動保險費Labourinsurance醫療保險費Medicalinsurance會議費Coferemce聘請中介機構費Intermediaryorgans咨詢費Consultfees訴訟費Legalcost業務招待費Businessentertainment技術轉讓費Technologytransferfees礦產資源補償費Mineralresourcescompensationfees排污費Pollutiondischargefees房產稅Housingpropertytax車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用稅Tenuretax印花稅Stamptax財務費用Financecharge利息支出Interestexchange匯兌損失Foreignexchangeloss各項手續費Chargefortrouble各項專門借款費用Special-borrowingcost帳目名詞一、資產類Assets流動資產Currentassets貨幣資金Cashandcashequivalents現金Cash銀行存款Cashinbank其他貨幣資金Othercashandcashequivalents外埠存款OthercityCashinbank銀行本票Cashier''scheque銀行匯票Bankdraft信用卡Creditcard信用證保證金L/CGuaranteedeposits存出投資款Refundabledeposits短期投資Short-terminvestments股票Short-terminvestments-stock債券Short-terminvestments-corporatebonds基金Short-terminvestments-corporatefunds其他Short-terminvestments-other短期投資跌價準備Short-terminvestmentsfallingpricereserves應收款Accountreceivable應收票據Notereceivable銀行承兌匯票Bankacceptance商業承兌匯票Tradeacceptance應收股利Dividendreceivable應收利息Interestreceivable應收賬款Accountreceivable其他應收款Othernotesreceivable壞賬準備Baddebtreserves預付賬款Advancemoney應收補貼款Coverdeficitbystatesubsidiesofreceivable庫存資產Inventories物資采購Suppliespurchasing原材料Rawmaterials包裝物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差異Materialscostvariance自制半成品Semi-Finishedgoods庫存商品Finishedgoods商品進銷差價Differencesbetweenpurchasingandsellingprice委托加工物資Workinprocess-outsourced委托代銷商品Trusttoandsellthegoodsonacommissionbasis受托代銷商品Commissionedandsellthegoodsonacommissionbasis存貨跌價準備Inventoryfallingpricereserves分期收款發出商品Collectmoneyandsendoutthegoodsbystages待攤費用Deferredandprepaidexpenses長期投資Long-terminvestment長期股權投資Long-terminvestmentonstocks股票投資Investmentonstocks其他股權投資Otherinvestmentonstocks長期債權投資Long-terminvestmentonbonds債券投資Investmentonbonds其他債權投資Otherinvestmentonbonds長期投資減值準備Long-terminvestmentsdepreciationreserves股權投資減值準備Stockrightsinvestmentdepreciationreserves債權投資減值準備Bcreditor''srightsinvestmentdepreciationreserves委托貸款Entrustloans本金Principal利息Interest減值準備Depreciationreserves固定資產Fixedassets房屋Building建筑物Structure機器設備Machineryequipment運輸設備Transportationfacilities工具器具Instrumentsandimplement累計折舊Accumulateddepreciation固定資產減值準備Fixedassetsdepreciationreserves房屋、建筑物減值準備Building/structuredepreciationreserves機器設備減值準備Machineryequipmentdepreciationreserves工程物資Projectgoodsandmaterial專用材料Special-purposematerial專用設備Special-purposeequipment預付大型設備款Prepaymentsforequipment為生產準備的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process安裝工程Erectionworks在安裝設備Erectingequipment-in-process技術改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程減值準備Construction-in-processdepreciationreserves固定資產清理Liquidationoffixedassets無形資產Intangibleassets專利權Patents非專利技術Non-Patents商標權Trademarks,Tradenames著作權Copyrights土地使用權Tenure商譽Goodwill無形資產減值準備IntangibleAssetsdepreciationreserves專利權減值準備Patentrightsdepreciationreserves商標權減值準備trademarkrightsdepreciationreserves未確認融資費用Unacknowledgedfinancialcharges待處理財產損溢Waitdealassetslossorincome待處理財產損溢Waitdealassetslossorincome待處理流動資產損溢Waitdealintangibleassetslossorincome待處理固定資產損溢Waitdealfixedassetslossorincome二、負債類Liability短期負債Currentliability短期借款Short-termborrowing應付票據Notespayable銀行承兌匯票Bankacceptance商業承兌匯票Tradeacceptance應付賬款Accountpayable預收賬款Depositreceived代銷商品款Proxysalegoodsrevenue應付工資Accruedwages應付福利費Accruedwelfarism應付股利Dividendspayable應交稅金Taxpayable應交增值稅valueaddedtaxpayable進項稅額WithholdingsonVAT已交稅金Payingtax轉出未交增值稅UnpaidVATchangeover減免稅款Taxdeduction銷項稅額SubstitutedmoneyonVAT出口退稅Taxreimbursementforexport進項稅額轉出ChangeoverwithnoldingsonVAT出口抵減內銷產品應納稅額Exportdeductdomesticsalesgoodstax轉出多交增值稅OverpaidVATchangeover未交增值稅UnpaidVAT應交營業稅Businesstaxpayable應交消費稅Consumptiontaxpayable應交資源稅Resourcestaxpayable應交所得稅Incometaxpayable應交土地增值稅Incrementtaxonlandvaluepayable應交城市維護建設稅Taxformaintainingandbuildingcitiespayable應交房產稅Housingpropertytaxpayable應交土地使用稅Tenuretaxpayable應交車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable應交個人所得稅Personalincometaxpayable其他應交款Otherfundinconformitywithpaying其他應付款Otherpayables預提費用Drawingexpenseinadvance其他負債Otherliabilities待轉資產價值Pendingchangeroverassetsvalue預計負債Anticipationliabilities長期負債Long-termLiabilities長期借款Long-termloans一年內到期的長期借款Long-termloansduewithinoneyear一年后到期的長期借款Long-termloansdueoveroneyear應付債券Bondspayable債券面值Facevalue,Parvalue債券溢價Premiumonbonds債券折價Discountonbonds應計利息Accruedinterest長期應付款Long-termaccountpayable應付融資租賃款Accruedfinancialleaseoutlay一年內到期的長期應付Long-termaccountpayableduewithinoneyear一年后到期的長期應付Long-termaccountpayableoveroneyear專項應付款Specialpayable一年內到期的專項應付Long-termspecialpayableduewithinoneyear一年后到期的專項應付Long-termspecialpayableoveroneyear遞延稅款Deferraltaxes三、所有者權益類OWNERS''EQUITY資本Capita實收資本(或股本)Paid-upcapital(orstock)實收資本Paicl-upcapital實收股本Paid-upstock已歸還投資InvestmentReturned公積資本公積Capitalreserve資本(或股本)溢價Cpital(orStock)premium接受捐贈非現金資產準備Receivenon-cashdonatereserve股權投資準備Stockrightinvestmentreserves撥款轉入Allocatesumschangeoverin外幣資本折算差額Foreigncurrencycapital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法定公益金Legalpublicwelfarefund儲備基金Reservefund企業發展基金Enterpriseexpensionfund利潤歸還投資Profitscapitalizadonreturnofinvestment利潤Profits本年利潤Currentyearprofits利潤分配Profitdistribution其他轉入Otherchengeoverin提取法定盈余公積Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取儲備基金Withdrawalreservefund提取企業發展基金Withdrawalreserveforbusinessexpansion提取職工獎勵及福利基金Withdrawalstaffandworkers''bonusandwelfarefund利潤歸還投資Profitscapitalizadonreturnofinvestment應付優先股股利PreferredStockdividendspayable提取任意盈余公積Withdrawalothercommonaccumulationfund應付普通股股利CommonStockdividendspayable轉作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)未分配利潤Undistributedprofit四、成本類Cost生產成本Costofmanufacture基本生產成本Basecostofmanufacture輔助生產成本Auxiliarycostofmanufacture制造費用Manufacturingoverhead材料費Materials管理人員工資ExecutiveSalaries獎金Wages退職金Retirementallowance補貼Bonus外保勞務費Outsourcingfee福利費Employeebenefits/welfare會議費Coferemce加班餐費Specialduties市內交通費Businesstraveling通訊費Correspondence電話費Correspondence水電取暖費WaterandSteam稅費Taxesanddues租賃費Rent管理費Maintenance車輛維護費Vehiclesmaintenance油料費Vehiclesmaintenance培訓費Educationandtraining接待費Entertainment圖書、印刷費Booksandprinting運費Transpotation保險費Insurancepremium支付手續費Commission雜費Sundrycharges折舊費Depreciationexpense機物料消耗Articleofconsumption勞動保護費Laborprotectionfees季節性停工損失Lossonseasonalitycessation勞務成本Servicecosts五、損益類Profitandloss收入Income業務收入OPERATINGINCOME主營業務收入Primeoperatingrevenue產品銷售收入Salesrevenue服務收入Servicerevenue其他業務收入Otheroperatingrevenue材料銷售Salesmaterials代購代售包裝物出租Wrappagelease出讓資產使用權收入Remiserightofassetsrevenue返還所得稅Reimbursementofincometax其他收入Otherrevenue投資收益Investmentincome短期投資收益Currentinvestmentincome長期投資收益Long-terminvestmentincome計提的委托貸款減值準備Withdrawalofentrustloansreserves補貼收入Subsidizerevenue國家扶持補貼收入Subsidizerevenuefromcountry其他補貼收入Othersubsidizerevenue營業外收入NON-OPERATINGINCOME非貨幣性交易收益Non-cashdealincome現金溢余Cashoverage處置固定資產凈收益Netincomeondisposaloffixedassets出售無形資產收益Incomeonsalesofintangibleassets固定資產盤盈Fixedassetsinventoryprofit罰款凈收入Netamercementincome支出Outlay業務支出Revenue