会计专业英语词汇会计职能accounting function会计核算financial accounting会计职业accounting profession非营利组织会计non-profit organization accounting企业会计enterprise accounting财务会计financial accounting成本会计cost accounting管理会计management accounting税务会计tax accounting审计audit电算化会计computerized accounting会计信息accounting information会计目标accounting objective企业会计准则accounting criteria for enterprises 存货会计准则inventory accounting长期股权投资会计准则accounting standards,long-term equity investment投资性房地产会计准则investment propertyaccounting standards固定资产会计准则fixed assets accountingstandards生物资产会计准则biological assets accountingstandards无形资产会计准则intangible assets accountingstandards非货币性资产交换会计准则of non-monetary assets, theexchange of accountingstandards资产减值会计准则impairment of assetsaccounting standards职工薪酬会计准则staff salaries accountingstandards企业年金基金会计准则enterprise annuity fundaccounting standards股份支付会计准则share-based paymentaccounting standard债务重组会计准则debt restructuringaccounting standards或有事项会计准则or a matter of accountingprinciples收入会计准则revenue accountingstandards建造合同会计准则construction contractsaccounting standards政府补助会计准则accounting for governmentgrants guidelines借款费用会计准则borrowing costs accountingstandards所得税会计准则income tax accountingstandards外币折算会计准则foreign currency translationaccounting standards企业合并会计准则business combinationsaccounting standards租赁会计准则lease accounting standards金融工具确认和计量会计准则recognition andmeasurement of financial instruments accounting standards金融资产转移会计准则the transfer of financial assets accounting rules套期保值会计准则hedge accounting原保险合同会计准则of the original insurance contracts accounting standard再保险合同会计准则re-insurance contracts accounting standard石油天然气开采会计准则oil and gas accounting standards会计政策、会计估计变更和差错更正会计准则accounting policies changes in accounting estimates and corrections of errors accounting standards资产负债表日后事项会计准则the balance sheet date accounting standards财务报表列报会计准则accounting standards financial statements reported现金流量表会计准则cash flow accounting standards 中期财务报告会计准则interim financial reportingaccounting standards合并财务报表会计准则the consolidated financialstatements of accountingstandards每股收益会计准则earnings per shareaccounting standards分部报告会计准则segment reportingaccounting standards关联方披露会计准则related party disclosuresaccounting standards金融工具列报会计准则presentation of financialinstruments accountingstandards首次执行企业会计准则presentation of financialinstruments accountingstandards会计的基本前提accounting concepts会计主体accounting entity持续经营going concern会计分期accounting period会计年度financial year货币计量money measurement权责发生制accrual basis收付实现制cash basis of accounting会计信息质量要求quality of accountinginformation可靠性reliability相关性relevance可理解性understandability可比性comparability实质重于形式substance over form重要性materiality谨慎性prudence及时性timeliness会计确认accounting recognition会计计量accounting measurement会计记录accounting record会计报告accounting report设置账户setting up accounts复式记帐double-entry accounting填制与审核会计凭证fill in and audit the accounting documents借贷记账法debit-credit bookkeeping登记账簿registering accounting books成本计算cost calculation财产清查与编制财务报告property Inventory and preparation of financial reports会计要素elements of accounting资产assets流动资产current assets库存现金cash in treasury 银行存款bank deposit其他货币资金funds in other currencies交易性金融资产trading financial assets应收票据notes receivable应收账款accounts receivables预付账款prepayment应收股利dividends receivable应收利息interest receivable其他应收款other receivables坏账准备for bad debts材料采购material procurement在途物资goods in transit原材料raw材料成本差异material cost variance库存商品inventory存货跌价准备decline in value ofinventories非流动资产non-current assets可供出售金融资产available for sale financialassets持有至到期投资held-to-maturityinvestments持有至到期投资减值准备impairment ofheld-to-maturity investments长期股权投资long-term equityinvestments长期股权投资减值准备impairment of long-termequity investments投资性房地产investment in real estate长期应收款long-term receivables固定资产fixed assets固定资产减值准备impairment of fixed assets累计折旧accumulated depreciation在建工程construction in progress工程物资engineering materials固定资产清理clean-up of fixed assets无形资产intangibles累计摊销accumulated amortization无形资产减值准备impairment of intangible assets长期待摊费用the long-term deferred expenses递延所得税资产deferred tax assets负债liabilities流动负债current liabilities短期借款short-term borrowings交易性金融负债trading financial liabilities应付票据notes payable应付账款payables预收账款receipts in advance应付职工薪酬meet the staff salaries应交税费-应交增值税（销项税额）tax payable - payable V AT(output tax)应交税费-应交增值税（进项税额）tax payable - payable valueadded tax (V AT)应付利息interest payable应付股利dividends payable其他应付款other payables非流动负债non-current liability长期借款long-term borrowings应付债券to cope with debt长期应付款long-term payables未确认融资费用finance charges are notrecognized预计负债estimated liabilities递延所得税负债deferred income taxliabilities所有者权益owners’ equity实收资本paid-in capital股本equity本年利润current year profits利润分配profit distribution资本公积capital reserve提取法定盈余公积withdrawal legal surplus提取任意盈余公积withdrawal free surplusreserves资本(或股本)溢价capital (or equity) premium其他资本公积other capital reserve盈余公积surplus reserves法定盈余公积legal surplus任意盈余公积free surplus reserves生产成本production cost制造费用manufacturing expenses劳务成本labor Cost研发支出-资本化支出expenditures - Capital expenditures of研发支出-费用化支出expenditures - the cost of expenses工程施工construction工程结算project settlement收入revenue费用expense利润profit主营业务收入prime operating revenue其他业务收入other operating revenue营业外收入non-operating income主营业务成本operating costs营业税金及附加tax and associate charge营业外支出non-business expenditure其他业务成本other business expense财务费用finance charge销售费用selling expenses管理费用overhead资产减值损失impairment losses所得税费用tax fees投资收益investment income会计等式accounting formula会计事项accounting transaction会计科目accounting subjects总分类账general ledger总日记账general journal日记账journal entries银行承兑汇票bank acceptance商业承兑汇票trade acceptance外埠存款other city Cash in bank银行本票cashier's check银行汇票bank draft信用卡credit card信用证保证金l/c guarantee deposits存出投资款refundable deposits待处理财产损溢wait deal assets loss orincome未分配利润undistributed profit试算平衡表working trial balance期末账项调整final accounts adjustments会计凭证accounting documents原始凭证original evidences一次凭证single-record document汇总原始凭证summary of the original documents记账凭证account voucher收款凭证receipt voucher付款凭证payment voucher转账凭证transfer certificate科目汇总表categorized accounts summary盘存账户inventory account资本账户capital account结算账户settlement account调整账户adjustment account集合分配账户set allocation account成本计算账户costing account跨期摊配账户spread with account for inter-period 汇转账户exchange transfer accounts财务成果账户financial results account计价对比账户accounts denominated incontrast暂记账户suspense accounts会计账簿accounting books日记账journal总分类账簿general ledger明细分类账簿detail ledger备查账簿reference books错账更正方法error correction methodaccounts划线更正法correction by drawing astraight ling红字更正法correction by using red ink补充登记法correction by extrarecording财产清查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 checkingmethod永续盘存制perpetual inventory system实地盘存制physical inventory system实地盘点法physical inventory method技术推算法technology reckoning抽查盘点法sampling inventory method银行存款余额调节表bank balance sheetadjustment往来款项对账单between the amount of thebill财务报表financial statement会计报表accounting statement会计报表附注accounting statement footnote资产负债表statement of assets and liabilities利润表profit statement现金流量表cash flow statement所有者权益变动表owner of changes in equity科目汇总表categorized accounts summary会计机构负责人accounting agencies会计主管accounting manager会计档案accounting files。