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會(huì )計專(zhuān)業(yè)英語(yǔ)詞匯一
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一、人員的稱(chēng)謂
助理 Assistant
秘書(shū) Secretary
前臺接待小姐 Receptionist
文員 clerk ，如會(huì )計文員為Accounting Clerk
主任 supervisor
經(jīng)理 Manager
總經(jīng)理 GM，General Manager
總監Director
總會(huì )計師 Finance Controller
高級 Senior 如高級經(jīng)理為 Senior Manager
VP(Vice President)副總裁
FVP(First Vice President)第一副總裁
AVP(Assistant Vice President)副總裁助理
CEO(Chief Executive Officer)首席執行官
COO(Chief Operations Officer)首席運營(yíng)官
CFO(Chief Financial Officer)首席財務(wù)官
CIO(Chief Information Officer)首席信息官
HRD(Human Resource Director)人力資源總監
OD(Operations Director)運營(yíng)總監
MD市場(chǎng)總監
OM(Operations Manager)運作經(jīng)理
PM(Production Manager)生產(chǎn)經(jīng)理
(Product Manager)產(chǎn)品經(jīng)理
二、部門(mén)的稱(chēng)謂
市場(chǎng)部Marketing Department
銷(xiāo)售部 Sales Department
客戶(hù)服務(wù) Customer Service ，
人事部 Human Resource Personnel Department
行政部Administration Department
財務(wù)部 Ministry of Finance/ Financial Department
產(chǎn)品供應 Product Supply
三.基本詞匯
會(huì )計 accounting
會(huì )計職能 accounting function
會(huì )計核算 financial accounting
會(huì )計控制accounting control
會(huì )計學(xué)科accounting science
會(huì )計職業(yè) accounting profession
非營(yíng)利組織會(huì )計 non-profit organization accounting
企業(yè)會(huì )計 enterprise accounting
財務(wù)會(huì )計 financial accounting
成本會(huì )計 cost accounting
管理會(huì )計 management accounting
稅務(wù)會(huì )計 tax accounting
審計audit
電算化會(huì )計 computerized accounting
會(huì )計信息 accounting information
會(huì )計目標 accounting objective
企業(yè)會(huì )計準則 accounting criteria for enterprises
存貨會(huì )計準則 inventory accounting
長(cháng)期股權投資會(huì )計準則 accounting standards, long-term equity investment
投資性房地產(chǎn)會(huì )計準則 investment property accounting standards
固定資產(chǎn)會(huì )計準則 fixed assets accounting standards
生物資產(chǎn)會(huì )計準則 biological assets accounting standards
無(wú)形資產(chǎn)會(huì )計準則 intangible assets accounting standards
非貨幣性資產(chǎn)交換會(huì )計準則 of non-monetary assets, the exchange of accounting standards
資產(chǎn)減值會(huì )計準則 impairment of assets accounting standards
職工薪酬會(huì )計準則 staff salaries accounting standards
企業(yè)年金基金會(huì )計準則 enterprise annuity fund accounting standards
股份支付會(huì )計準則 share-based payment accounting standard
債務(wù)重組會(huì )計準則 debt restructuring accounting standards
或有事項會(huì )計準則 or a matter of accounting principles
收入會(huì )計準則 revenue accounting standards
建造合同會(huì )計準則 construction contracts accounting standards
政府補助會(huì )計準則 accounting for government grants guidelines
借款費用會(huì )計準則 borrowing costs accounting standards
所得稅會(huì )計準則 income tax accounting standards
外幣折算會(huì )計準則 foreign currency translation accounting standards
企業(yè)合并會(huì )計準則 business combinations accounting standards
租賃會(huì )計準則 lease accounting standards
金融工具確認和計量會(huì )計準則 recognition and measurement of financial instruments accounting standards
金融資產(chǎn)轉移會(huì )計準則 the transfer of financial assets accounting rules
套期保值會(huì )計準則 hedge accounting
原保險合同會(huì )計準則 of the original insurance contracts accounting standard
再保險合同會(huì )計準則 re-insurance contracts accounting standard
石油天然氣開(kāi)采會(huì )計準則 oil and gas accounting standards
會(huì )計政策、會(huì )計估計變更和差錯更正會(huì )計準則 accounting policies changes in accounting estimates and corrections of errors accounting standards
資產(chǎn)負債表日后事項會(huì )計準則 the balance sheet date accounting standards
財務(wù)報表列報會(huì )計準則accounting standards financial statements reported
現金流量表會(huì )計準則 cash flow accounting standards
中期財務(wù)報告會(huì )計準則 interim financial reporting accounting standards
合并財務(wù)報表會(huì )計準則 the consolidated financial statements of accounting standards
每股收益會(huì )計準則 earnings per share accounting standards
分部報告會(huì )計準則 segment reporting accounting standards
關(guān)聯(lián)方披露會(huì )計準則 related party disclosures accounting standards
金融工具列報會(huì )計準則presentation of financial instruments accounting standards
首次執行企業(yè)會(huì )計準則presentation of financial instruments accounting standards
會(huì )計的基本前提accounting concepts
會(huì )計主體 accounting entity
持續經(jīng)營(yíng)going concern
會(huì )計分期 accounting period
會(huì )計年度 financial year
貨幣計量 money measurement
權責發(fā)生制 accrual basis
收付實(shí)現制 cash basis of accounting
會(huì )計信息質(zhì)量要求quality of accounting information
可靠性 reliability
相關(guān)性relevance
可理解性 understandability
可比性 comparability
實(shí)質(zhì)重于形式 substance over form
重要性 materiality
謹慎性 prudence
及時(shí)性 timeliness
會(huì )計確認 accounting recognition
會(huì )計計量 accounting measurement
會(huì )計記錄 accounting record
會(huì )計報告 accounting report
設置賬戶(hù) setting up accounts
復式記帳double-entry accounting
填制與審核會(huì )計憑證 fill in and audit the accounting documents
借貸記賬法 debit-credit bookkeeping
登記賬簿registering accounting books
成本計算 cost calculation
財產(chǎn)清查與編制財務(wù)報告 property Inventory and preparation of financial reports
會(huì )計等式 accounting formula
會(huì )計事項 accounting transaction
會(huì )計科目 accounting subjects
總分類(lèi)賬 general ledger
總日記賬 general journal
日記賬 journal entries
銀行承兌匯票 bank acceptance
商業(yè)承兌匯票trade acceptance
外埠存款 other city Cash in bank
銀行本票 cashier's check
銀行匯票 bank draft
信用卡 credit card
信用證保證金 l/c guarantee deposits
存出投資款 refundable deposits
待處理財產(chǎn)損溢 wait deal assets loss or income/ Unacknowledged
未分配利潤 undistributed profit
試算平衡表working trial balance
期末賬項調整final accounts adjustments
會(huì )計憑證accounting documents
原始憑證original evidences
一次憑證single-record document
匯總原始憑證 summary of the original documents
記賬憑證 account voucher
收款憑證 receipt voucher
付款憑證 payment voucher
轉賬憑證 transfer certificate
科目匯總表 categorized accounts summary
盤(pán)存賬戶(hù) inventory account
資本賬戶(hù)capital account
結算賬戶(hù) settlement account
調整賬戶(hù) adjustment account
集合分配賬戶(hù) set allocation account
成本計算賬戶(hù) costing account
跨期攤配賬戶(hù) spread with account for inter-period
匯轉賬戶(hù) exchange transfer accounts
財務(wù)成果賬戶(hù) financial results account
計價(jià)對比賬戶(hù) accounts denominated in contrast
暫記賬戶(hù) suspense accounts
會(huì )計賬簿 accounting books
日記賬 journal
總分類(lèi)賬簿 general ledger
明細分類(lèi)賬簿 detail ledger
備查賬簿 reference books
錯賬更正方法 error correction method accounts
劃線(xiàn)更正法correction by drawing a straight ling
紅字更正法 correction by using red ink
補充登記法correction by extra recording
財產(chǎn)清查 property inventory
全部清查 all inventory
局部清查partial inventory
定期清查 periodic checking method
不定期清查non-periodic checking method
永續盤(pán)存制 perpetual inventory system
實(shí)地盤(pán)存制 physical inventory system
實(shí)地盤(pán)點(diǎn)法 physical inventory method
技術(shù)推算法 technology reckoning
抽查盤(pán)點(diǎn)法 sampling inventory method
銀行存款余額調節表 bank balance sheet adjustment
往來(lái)款項對賬單 between the amount of the bill
財務(wù)報表 financial statement
會(huì )計報表 accounting statement
會(huì )計報表附注 accounting statement footnote
資產(chǎn)負債表 statement of assets and liabilities
利潤表 profit statement
現金流量表 cash flow statement
所有者權益變動(dòng)表 owner of changes in equity
科目匯總表 categorized accounts summary
會(huì )計機構負責人 accounting agencies
會(huì )計主管 accounting manager
會(huì )計檔案 accounting files
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