•accounting 会计、会计学•account 账户•account for / as 核算•certified public accountant / CPA 注册会计师chief financial officer 财务总监budgeting 预算auditing 审计agency 机构fair value 公允价值historical cost 历史成本replacement cost 重置成本reimbursement 偿还、补偿executive 行政部门、行政人员measure 计量tax returns 纳税申报表tax exempt 免税director 懂事长board of director 董事会ethics of accounting 会计职业道德integrity 诚信competence 能力business transaction 经济交易account payee 转账支票accounting data 会计数据、信息accounting equation 会计等式account title 会计科目assets 资产liabilities 负债owners’ equity 所有者权益revenue 收入income 收益gains 利得abnormal loss 非常损失bookkeeping 账簿、簿记double-entry system 复式记账法tax bearer 纳税人custom duties 关税consumption tax 消费税service fees earned 服务性收入value added tax / VAT 增值税enterprise income tax 企业所得税individual income tax 个人所得税withdrawal / withdrew 提款、撤资balance 余额mortgage 抵押incur 产生、招致apportion 分配、分摊accounting cycle会计循环、会计周期entry分录、记录trial balance试算平衡worksheet 工作草表、工作底稿post reference / post .ref过账依据、过账参考debit 借、借方credit 贷、贷方、信用summary/ explanation 摘要insurance 保险premium policy 保险单current assets 流动资产long-term assets 长期资产property 财产、物资cash / currency 货币资金、现金accounts receivable 应收账款provision for bad debts /allowance for uncollectible account / doubt debts 坏帐准备recoveries 追回款direct write-off method 直接冲销法allowance method 备抵法contra account 备抵账户prepaid expense 预付、待摊费用prepayment / advance to supplies 预付账款inventory 存货merchandise inventory库存商品finished goods 产成品semi-finished goods 半成品good in process 在产品construction in process 在建工程warehousing 仓库FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法overhead 企业经费long-term equity investment 长期投资fixed assets / plant assets 固定资产useful life 使用寿命residual value / salvage value 残值unit –production method 单位产量法depreciation per unit单位折旧额accumulated depreciation 累计折旧accelerate method 加速折旧法DDB method 法双倍余额递减SYD method 年数总和法disposal of fixed assets 固定资产清理intangible assets 无形资产patents 专利权trademarks 商标权goodwill 商誉deferred assets 递延资产operating lease 经营租赁capital lease 融资租赁capital expenditure 资本性支出revenue expenditure 收益性支出amortize 分期偿还(债务)other cash equivalent 其他货币资金order / draft 汇票deposit 存款、订金IOUS 借据postdated check延付支票(不属于流动资产)outstanding check 未付支票not sufficient funds check 资金不足支票electronic funds transfer 电子资金转账service charges / handling charge 手续费petty cash 备用金bank statement 银行对账单bank reconciliation 银行余额调节表receipt 收入、收据reimburse 偿还、报销vtdisbursement 支付、支出creditor 债权人promissory note 本票dishonor 拒绝承兑、拒付trade discount 商业折扣cash discount / sales discount 现金折扣sales returns and allowance 销售折让perpetual inventory system 永续盘存制periodic inventory system 定期盘存制expiration / maturity 到期、截止obligation ; liability义务liabilities 负债book value账面价值face value ; par value票面价值discount 折价、贴现、折扣account payable应付账款not payable应付票据taxes payable 应交税费vat-input 增值税进项税vat-output 增值税销项税commercial accepted draft 商业承兑汇票bank accepted draft 银行承兑汇票short-term loan 短期借款advance from customer / unearned revenues 预收账款interests 利息dividends 股利pay off 偿付清、还清salaries payable 应付职工薪酬wages 基本工资bonus 奖金、红利pension payment 养老保险medical insurance premiums 医疗保险金housing reserves 住房公积金non-monetary welfare 非货币性福利employee 雇员、员工bond 债券premium 溢价、保险金、佣金due date / maturity date 到期应付日、到期日paid-in capital 实收资本capital stock 股本capital reserve 资本公积surplus reserve 盈余公积undistributed profit 未分配利润retained earnings 留存收益common stock 普通股preferred stock 优先股Corporation limited / Co. LTD 股份有限公司Single proprietorship / sole proprietorship 独有企业Partnership 合伙企业Fees earned 酬金、酬劳Real estate 房地产、不动产Commision 回扣、佣金General journal 日记总账Special journal 特种日记账general ledger 总分类账subsidiary ledger 明细分类账original document / source document 原始凭证chart of account title 会计科目表primary operating revenue 主营业务收入operating expense 经营费用、期间费用revenues realization principle 收入实现制accrual basis 权责发生制matching principle 配比性原则prudence principle 谨慎性原则time period 时间分期balance sheet 资产负债表income statement 利润表statement of cash flow 现金流量表revenue / sales 营业收入cost of goods sold / cost of sales 营业成本sales taxes and extra charges / operating taxes 营业税金及附加selling expense 销售费用advertising expense 广告费用general and administrative expense 管理及总务费用、管理费用utility expense 公共事业费用financing expense 财务费用loss of assets impairment 资产减值损失changes of fair value assets 公允减值变动income from investment 投资收益gross profit 毛利、利润总额net profit 净利润current ratio 流动比率quick ratio 速度比率debts to total assets ratio 资产负债比capitalization ratio 资本化比率times interests earned ratio 已获利息倍数EBIT 息税前利润inventory turnover 存货周转率rate of return on assets 资产报酬率profit margin 边际利润earning per share 每股收益liquidity ratio 流动性比率financing leverage ratio财务杠杆比率efficiency ratio效用比率profitability ratio盈利能力比率trend analysis 趋势分析法common-size analysis 结构分析法ration analysis比率分析法。