会计英语词汇漫谈_金融英语考试常用会计用语_常用会计英语词汇汇总
会计英语词汇漫谈_金融英语考试常用会计用语由刀豆文库小编整理，希望给你工作、学习、生活带来方便，猜你可能喜欢“常用会计英语词汇汇总”。
s equity.资本是企业所有者的利益，也称为业主权益。
3、Owner’s equity include owner “s investment in a busine and accumulated operating results since the beginning of the operation.业主权益包括业主的投资以及企业自开业以来积累的经营成果。
上述会计要素相互之间的关系用一个简单的数学公式来表示，就是会计恒等式： Aets=Liabilities+Owner’s equity 资产=负债+业主权益
会计英语词汇漫谈
（三）Debit、Credit 和Double Entry
Debit 和credit 就是会计复式记帐法中常用的两个记帐符号“借”和“贷”。Debit 的意义比较单纯，就是簿记上的“借方””。但是，很容易与另一个词debt 混淆。debt比 debit只少一个字母 I，而且意思也相近，有“借款”的意思，如the national debt（国债）。
Credit 的汉语意思比较多，有“信用、信誉、名声、名誉”的意思，还有“挂帐、赊帐”的意思，在簿记上就是“贷方”意思。
由于这两个词汇在会计学上总是一起出现，就把他们放到一起来举例说明，加深印象。
1、When an amount is entered on the left of an account，it is a debit，and the account is said to be debited.The abbreviation for debit is Dr.当一个数额记在帐户的左边，它就是借方记录，称这个帐户被借记。“借方”的缩写是“Dr”。
2、When an amount is entered on the right side，it is a credit，and the account is said to be credited.The abbreviation for credit is Cr.当一个数额记在帐户的右边，它就是贷方记录，称这个帐户被贷记。“贷方”的缩写是Cr.。
3、Making an entry in the“amount” column on the left hand side of an account means “Debit”（abbreviated Dr.）and to the contrast, means “Credit”(abbreviated Cr.).记入帐户的左边“金额”栏称为“借记”该帐户（简写为Dr），与此相反，则为“贷记”该帐户（简写为Cr.）。
4、By convention ,aets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。
5、Aets and expense decreases are recorded as credits, while liability、capital and income decreases are recorded as debits.资产和费用的减少被记为贷项，而负债、资本和收入的减少被记为借项。
6、Where there are only two accounts affected, the debit and credit amounts are equal.If more than two accounts are affected, the total of the debit entries must equal the total of the credit entries.在只有两个帐户被影响时，借贷双方的数额是相等的，如果涉及两个以上帐户时，借项的总数必须与记入贷项的总数相等。
Double entry（复式记帐）是会计学上的专有词汇。例如：
In double entry accounting，which is in almost universal use, there are equal debit and credit entries for every transaction.在复式记帐会计（几乎普遍使用）中，每笔交易的借方和贷方记入的数字相等。
会计英语词汇漫谈
（四）Ledgers 和 Journals
Ledgers 在簿记上是分类帐的意思，可以和其他词汇搭配，构成许多会计词汇。如ledger accounts（分类帐户）、general ledger（总分类帐）、subsidiary ledger（明细分类帐）等。例如：
1、Ledger accounts are used to record busine transactions’ effect on an accounting entity.分类帐户被用来记录交易对会计主体的影响。
2、A ledger account is simply a record of changes（increase and decrease）and balances in value of a specific accounting item.分类帐户不过是特定会计项目价值的变动（增加与减少）和结余的记录。
3、The general ledger is the book used to list all the accounts established by an organization.总分类帐是一本列出一个单位所设立的全部帐户的帐本。
4、Further simplification of the general ledger is brought about by the use of subsidiary ledger.使用明细分类帐使总分类帐更加简化明了。
5、The advantages of subsidiary ledger are as following：（1）reduces ledger detail ；（2）permits better division of labor；（3）permits a different sequence of accounts；（4）permits better internal control。
明细分类帐的优点如下；（1）减少分类帐的细节；（2）使劳动分工更合理；（3）允许不同的帐户排序（4）便于更好地内部控制。
Journal 比较常用的意思是“日记、日志；杂志、刊物”，如keep a journal（记日志）、a ship’s journal(航海日志)，a monthly journal(月刊)，单词 diary 也有“日记”的意思，但journal 比 diary 更强调“正式记录”。Journal 在会计词汇上的意思是“日记帐”。例如：
1、In a western accounting system ,the information about each busine transaction is initially recorded in an accounting record called a Journal.在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。
2、A journal is a chronological(arrange in order of time)record of busine transactions.日记帐是对经济交易的序时（即按时间的顺序）记录。
Prepaid（预付的）这个词和前面的Pay 关系非常密切,实际上就是在pay 的过去分词paid 前加上一个前缀pre-，这个前缀表示“前、预先”之意，合起来就是“预付的”。例如：
8、Aume that a busine paid a $1200 premium on April 1 for one year’s insurance in advance.This represents an increase in one aet(prepaid expense)and a decrease in another aet(cash).Thus, the entry would be : Dr.Prepaid Expenses—Prepaid Insurance $1200
Cr.Cash $1200 假设，一个公司4月1日支付了1200美圆的保险费预付一年的保险费。这意味着一种资产（预付费用）的增加，另一种资产（现金）的减少。因此，会计分录应为：
借：预付费用—预付保险费 1200美圆
贷：现金 1200美圆
会计英语词汇漫谈
（七）Inventory（存货）
Inventory（存货），在会计英语词汇中是最基本的词汇之一，与这个词汇有关的词汇，比如与存货计价有关的方法，在会计报表及其说明解释中是经常可以见到的，因此，就让我们将它们放在一起来漫谈。例如：
1、Inventory must be measured at the acquisition cost in conformity with the historical cost principle.存货必须遵循历史成本原则按取得成本计价。
2、In manufacturing busine there are three major types of inventories: raw materials, goods in proce of manufacture, and finished goods.对于工业企业而言，主要有三类存货：原材料、半成品和产成品。下面这几个都是存货计价的专门词汇，不能不谈到。Specific identification method（个别辨认法）
03、Under the specific identification method, the specific actual cost is aigned to each unit.在个别辨认法下，要按每一存货项目辨认实际成本。
4、Average-cost method（平均成本法）
Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale.可供销售的商品成本总值除以可供销售的商品数量就得到平均单位成本。
5、First-in, first-out method（先进先出法）
Under the first-in, first-out method, it is aumed that the first units acquired are the first ones sold;ending inventory is valued at the most recent purchase prices.在先进先出法下，假设企业首先销售最早购入的商品，期末存货按最近的购货价格计价。
6、Last-in, first-out method（后进先出法）
The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of “old” goods acquired in the earliest purchases.这种方法的名称意味着最后购进的商品最先销售出去，而期末存货由那些最早购入的“老”存货构成。
会计英语词汇漫谈
（八）Long-term Aets 和 Long-term liabilities
Long-term（长期的）和Aets、Liabilities结合，分别构成Long-term aets（长期资产）和Long-term liabilities（长期负债）。
Long-term aets（长期资产）也有写成Long-lived aets 的，与Fixed aets（固定资产）、Plant and equipment（厂房和设备），甚至还有property（财产）相
互重叠。请看几个例句：
1、Long-term aets are characterized by highly economic values, physical and nonphysical substance, useful life of more than one accounting period.长期资产有如下特征：经济价值高，具有实物形态或不具有实物形态，使用年限超过一个会计期间。
2、Long-term aets are claified into tangible aets and intangible aets.长期资产可以分为有形资产和无形资产。
3、Tangible aets include land, buildings, plant and equipment.有形资产包括土地、房屋、厂房和设备
4、The term plant and equipment is used to describe long-lived aets acquired for use in the operation of the busine and not intended for resale to customers.术语“厂房和设备”用来描述企业为经营使用而购买并不打算再出售给顾客的长期资产。
5、The term fixed aets has long been used in accounting literature to describe all types of plant and equipment.长期以来，会计文献一直使用“固定资产”这一名词来代表各种厂房和设备。
6、The term intangible aets is used to describe aets which are used in the operation of the busine but no physical substance, and non-current.无形资产是指应用于企业的经营活动，但没有实物形态且非流动的资产。
7、Intangible aets include goodwill, patents, trademarks, copyrights, and franchise.无形资产包括商誉、专利权、商标、版权，以及专营权。
Long-term aets（长期负债）是企业由于过去交易事实或行为而产生的，并将于一年或超过一年的一个营业周期以上偿还的债务。一般有应付公司债券、应付长期票据等。例如：
8、Long-term liabilities are obligations that do not qualify as current liabilities.Mortgages payable, long-term leases, long-term notes payable, and-13-1414
重置 replacement 决算表 final accounts 折扣栏 discount column 折旧 depreciation 折旧帐法 depreciation account method 折旧准备帐法 depreciation provision account method 折价 discount 非人名帐户 impersonal account 抽取 extract 固定资产 fixed aets 长期负债 long-term liabilities 法人 legal person 股本 share capital 拒付票据 dishonoured bill 股份 share 或有负债 contingent liability 所有权 ownership 承兑 acceptance 承兑人 acceptor 法定股本 authorised capital 股东主权 shareholders'equity 股东资金 shareholders'fund 受票人 drawee 直线折旧法 straight-line depreciation method 直接工资 direct wages 直接原料 direct material 直接费用 direct expenses 股票 share certificate-1616
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 Commiion 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
8-1919
清算||清理债务 to make up an account 清洁帐目||与……停止交易 to close one's account with 结帐 to close an account 清理未付款 to ask an account||to demand an account 结清差额 to balance the account with 清算 to settle an account||to liquidate an account||to square an account 审查帐目||监查帐目 to audit an account 检查帐目 to examine an account 转入A的帐户 to charge the amount to A's account 以计帐方式付款 to pay on account 代理某人||为某人 on one's account||on account of one 为自己计算||独立帐目 on one's own account 由某人收益并负风险 on one's account and risk||for one's account and risk 由某人负担 for one's account||for account of one 按某人指示||列入某人帐户 by order and for account of one 列入5月份帐目 for May account 编入某中帐项下 to pa to the account of / to place to the account of 寄出清算书 to send in an account / to send in render an account
