会计英语术语会计Accounting债务Obligation债权人Creditor会计人员Accountant纳税申报表Tax return审计Audit一般公认会计准则Generally accepted accounting principle注册会计师Certified public accountant财务报告Financial reports投资者investor编制财务报表To prepare financial statements实体单位Entity复式记账法Double-entry accounting system会计年度Fiscal year（有限责任）公司Corporation月/季/年报Monthly/ quarterly/ annual financial statements成本Cost收入Revenue费用Expense资产Asset负债liability权责发生/现金收付制会计Accrual/ cash accounting偿还借款/债务To pay off money/ obligations赊购/销Purchase/ sales on account应计费用Accrued expense现金流量表Statement of Cash flows资产负债表Balance sheet损益表Income statement匹配To match折旧depreciation会计等式Accounting equation复式记账法Double-entry system所有者权益Owners’ equity偿还贷款To pay off loans增加/ 减少Increase/ decrease（不）平衡In/ out of balance余额Balance (beginning/ ending) 资本Capital预付To prepay/ to pay in advance应收/付账款Accounts Receivable/ Payable普通/特殊日记账General/ special journal 摘要Description of entry原始凭证Source documents会计科目表Chart of accounts租金Rent销售/进货日记账Sales/ purchases journal现金收入/ 支付Cash receipts/ payments 赊销/赊购Sales/ purchase on credit录入To enter (in)总/明细分类账General/ subsidiary ledger会计科目表Chart of accounts过账Posting偿还To pay off赊销/购Credit sales/ purchase设备Equipment累计折旧Accumulated depreciation控制账户Controlling account应收票据Notes Receivable应付票据Notes Payable发行普通股Issued common stock赊购办公用品Purchased office supplies on account提供服务收到现金Performed service for cash购买/ 销售土地Purchased/ sold land提供服务，未收到服务款Performed service on account支付费用Paid expenses用现金偿还债务Paid cash on account收到/支出现金Collected/ paid cash宣告并支付股利Declared and paid dividends财政年度Fiscal year账项调整Adjustment权责发生制Accrual basis收付实现制Cash basis预付项目Prepaid items预收项目Unearned items应计项目Accrued items递延和应计Deferrals and accruals备抵账户Contra account账面净值Net book value贷方/借方/零余额Credit, debit, zero balance借方/贷方总额Total debits, credits/ sum of all debits编制试算平衡表/财务报表To prepare trial balances/ financial statements编制调整分录To make adjusting entries调整前/后试算平衡表Unadjusted/ adjusted trial balance会计期间Accounting period平衡To balance/ to be in balance账户名/代码/余额Account title, number, balance工作底稿Working sheet负债和所有者权益之和The sum of liabilities and owners’ equity待摊费用Prepaid expense流动资产Current asset流动负债Current liability股本Capital stock损益表The profit and loss statement (the P&L)利得Gain损失Loss销售退回及折让Sales return and allowance折扣discount销售成本Cost of goods sold销售总/净额Gross/ net sales经营费用Operating expenses销售毛利Gross profit on sales经营收益Income from operations净收益Net income存货inventory运入（出）运费Freight and transportation-in (out)销售费用Selling expense一般管理费用General & administrative expense所得税Income tax 所有者/股东权益表Statement of owners’/ stockholders’ equity股本Capital stock留存收益Retained earnings其他收入Other comprehensive income普通股Common stock期前调整Prior period adjustment股利Dividend优先股Preferred stock票面价值Par value授权核定的股票Authorized shares市场价Market price回购Repurchase减去，扣除Less（股份）公司Corporation发行在外的outstanding现金流入/流出Cash inflow/ outflow经营活动Operating activities投资活动Investing activities筹资活动Financing activities营运资本Working capital应收款项Receivables有价证劵Securities本金Principal实体单位Entity收入Proceeds发行债券Issuance of bonds回购Repurchase权益性证券，股票Equity securities偿还债务Debt repayment固定资产Fixed assets押金Deposit调节Reconciliation应计费用Accrued expenses现金净额Net cash市场价Market price高流动性的Highly liquid财务报表附注Disclosure notes to financial statements财务报告Financial reporting求偿权Claim合并报表Consolidated financial statements年报Annual report公司Corporation子公司Subsidiary company计价Valuation摊销amortization会计循环Accounting cycle财务报表Financial statements建立账户To open the accounts账户余额Account balance结账后/试算平衡post-closing trial balance结账To close the accounts汇总Summary/ to summarize调整分录Adjusting entries算总和To total登录日记账Journalizing现金及等价物Cash and cash equivalents流动性的(highly) liquid存入To deposit零用现金Petty cash备用金票据Petty cash ticket开立备用金To open the petty cash fund补充备用金To replenish the petty cash fund电子资金转账Electronic funds transfer银行存款Bank deposit/ account银行对账单Bank statement银行存款调节表Bank reconciliatio支票Check存款单Deposit ticket现金收支Cash receipts and payments流动资产Liquid/ current assets当事人Party / parties印签卡Signature card库存现金Cash on hand短期投资Short-term investment持有存货Inventory on hand在产品Work in process原材料Raw material产成品存货盘存制度Inventory accounting system永续盘存制Perpetual inventory accounting system 定期盘存制Periodic Inventory accounting system销售成本Cost of goods sold进货Purchase数量Quantity单位成本Unit cost总成本Total cost先进先出法FIFO先进后出法LIFO平均成本法Average-cost存货计价Inventory costing销售收入Sales revenue赊销Sales on credit应收账款Accounts receivable个别计价法Specific-unit-cost method应收账款Accounts receivable坏账bad debt配比Matching坏账准备Allowance for doubtful accounts坏账费用Bad debt expense冲销To write off应收账款账龄表Aging schedule of receivables赊销Credit sale/Sales on credit资产类备抵账户Contra asset account坏账收回Bad debt recovery估计To estimate不能收回的Uncollectible应收账款明细账Accounts receivable subsidiary ledger坏账Bad debt备抵法Allowance method（非）货币资产(Non)monetary asset有/无形资产Tangible/ intangible asset取得成本Acquisition cost原值Cost残值Residual value可折旧价值Depreciable cost预期使用年限Expected useful life直线折旧法Straight line method余额递减折旧法Balance declining method 分配To allocate账面价值Book value折余价值Undepreciated cost折旧费Depreciation expense累计折旧Accumulated depreciation 长期资产Long-lived asset固定资产Fixed/ plant asst 变现Be converted into cash可折旧价值Depreciable cost折余价值Undepreciated cost折旧费Depreciation expense累计折旧Accumulated expense义务Obligation债权人Credito无息流动负债Non-interest-bearing liability长期负债Long-term liability到期To fall due面值Face value/ par value/ denomination 本金Principal利息Interest货币的Monetary调整分录Adjusting entry应付股利Dividends payable应付销售税Sales and excise tax payable 长期负债的当期分摊额Current portions of long-term debt应计负债Accrued liability递延收入Deferred revenue应付所得税Income tax payable预收客户款Unearned revenue/ customer advance应付债券Bonds payable残值Residual/ salvage value票面价值Par value有/无面值股票Par value/ no-par stock附缴资本Additional paid-in capital发行在外的股份Outstanding shares每股收益Earnings per share拖欠(be) in arrears每股账面价值Book value per share。