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會計(jì)專業(yè)英語詞匯一
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一、人員的稱謂
助理 Assistant
秘書 Secretary
前臺接待小姐 Receptionist
文員 clerk ，如會計(jì)文員為Accounting Clerk
主任 supervisor
經(jīng)理 Manager
總經(jīng)理 GM，General Manager
總監(jiān)Director
總會計(jì)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(zhí)行官
COO(Chief Operations Officer)首席運(yùn)營官
CFO(Chief Financial Officer)首席財(cái)務(wù)官
CIO(Chief Information Officer)首席信息官
HRD(Human Resource Director)人力資源總監(jiān)
OD(Operations Director)運(yùn)營總監(jiān)
MD市場總監(jiān)
OM(Operations Manager)運(yùn)作經(jīng)理
PM(Production Manager)生產(chǎn)經(jīng)理
(Product Manager)產(chǎn)品經(jīng)理
二、部門的稱謂
市場部Marketing Department
銷售部 Sales Department
客戶服務(wù) Customer Service ，
人事部 Human Resource Personnel Department
行政部Administration Department
財(cái)務(wù)部 Ministry of Finance/ Financial Department
產(chǎn)品供應(yīng) Product Supply
三.基本詞匯
會計(jì) accounting
會計(jì)職能 accounting function
會計(jì)核算 financial accounting
會計(jì)控制accounting control
會計(jì)學(xué)科accounting science
會計(jì)職業(yè) accounting profession
非營利組織會計(jì) non-profit organization accounting
企業(yè)會計(jì) enterprise accounting
財(cái)務(wù)會計(jì) financial accounting
成本會計(jì) cost accounting
管理會計(jì) management accounting
稅務(wù)會計(jì) tax accounting
審計(jì)audit
電算化會計(jì) computerized accounting
會計(jì)信息 accounting information
會計(jì)目標(biāo) accounting objective
企業(yè)會計(jì)準(zhǔn)則 accounting criteria for enterprises
存貨會計(jì)準(zhǔn)則 inventory accounting
長期股權(quán)投資會計(jì)準(zhǔn)則 accounting standards, long-term equity investment
投資性房地產(chǎn)會計(jì)準(zhǔn)則 investment property accounting standards
固定資產(chǎn)會計(jì)準(zhǔn)則 fixed assets accounting standards
生物資產(chǎn)會計(jì)準(zhǔn)則 biological assets accounting standards
無形資產(chǎn)會計(jì)準(zhǔn)則 intangible assets accounting standards
非貨幣性資產(chǎn)交換會計(jì)準(zhǔn)則 of non-monetary assets, the exchange of accounting standards
資產(chǎn)減值會計(jì)準(zhǔn)則 impairment of assets accounting standards
職工薪酬會計(jì)準(zhǔn)則 staff salaries accounting standards
企業(yè)年金基金會計(jì)準(zhǔn)則 enterprise annuity fund accounting standards
股份支付會計(jì)準(zhǔn)則 share-based payment accounting standard
債務(wù)重組會計(jì)準(zhǔn)則 debt restructuring accounting standards
或有事項(xiàng)會計(jì)準(zhǔn)則 or a matter of accounting principles
收入會計(jì)準(zhǔn)則 revenue accounting standards
建造合同會計(jì)準(zhǔn)則 construction contracts accounting standards
政府補(bǔ)助會計(jì)準(zhǔn)則 accounting for government grants guidelines
借款費(fèi)用會計(jì)準(zhǔn)則 borrowing costs accounting standards
所得稅會計(jì)準(zhǔn)則 income tax accounting standards
外幣折算會計(jì)準(zhǔn)則 foreign currency translation accounting standards
企業(yè)合并會計(jì)準(zhǔn)則 business combinations accounting standards
租賃會計(jì)準(zhǔn)則 lease accounting standards
金融工具確認(rèn)和計(jì)量會計(jì)準(zhǔn)則 recognition and measurement of financial instruments accounting standards
金融資產(chǎn)轉(zhuǎn)移會計(jì)準(zhǔn)則 the transfer of financial assets accounting rules
套期保值會計(jì)準(zhǔn)則 hedge accounting
原保險(xiǎn)合同會計(jì)準(zhǔn)則 of the original insurance contracts accounting standard
再保險(xiǎn)合同會計(jì)準(zhǔn)則 re-insurance contracts accounting standard
石油天然氣開采會計(jì)準(zhǔn)則 oil and gas accounting standards
會計(jì)政策、會計(jì)估計(jì)變更和差錯更正會計(jì)準(zhǔn)則 accounting policies changes in accounting estimates and corrections of errors accounting standards
資產(chǎn)負(fù)債表日后事項(xiàng)會計(jì)準(zhǔn)則 the balance sheet date accounting standards
財(cái)務(wù)報(bào)表列報(bào)會計(jì)準(zhǔn)則accounting standards financial statements reported
現(xiàn)金流量表會計(jì)準(zhǔn)則 cash flow accounting standards
中期財(cái)務(wù)報(bào)告會計(jì)準(zhǔn)則 interim financial reporting accounting standards
合并財(cái)務(wù)報(bào)表會計(jì)準(zhǔn)則 the consolidated financial statements of accounting standards
每股收益會計(jì)準(zhǔn)則 earnings per share accounting standards
分部報(bào)告會計(jì)準(zhǔn)則 segment reporting accounting standards
關(guān)聯(lián)方披露會計(jì)準(zhǔn)則 related party disclosures accounting standards
金融工具列報(bào)會計(jì)準(zhǔn)則presentation of financial instruments accounting standards
首次執(zhí)行企業(yè)會計(jì)準(zhǔn)則presentation of financial instruments accounting standards
會計(jì)的基本前提accounting concepts
會計(jì)主體 accounting entity
持續(xù)經(jīng)營going concern
會計(jì)分期 accounting period
會計(jì)年度 financial year
貨幣計(jì)量 money measurement
權(quán)責(zé)發(fā)生制 accrual basis
收付實(shí)現(xiàn)制 cash basis of accounting
會計(jì)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(jǐn)慎性 prudence
及時(shí)性 timeliness
會計(jì)確認(rèn) accounting recognition
會計(jì)計(jì)量 accounting measurement
會計(jì)記錄 accounting record
會計(jì)報(bào)告 accounting report
設(shè)置賬戶 setting up accounts
復(fù)式記帳double-entry accounting
填制與審核會計(jì)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(jì)算 cost calculation
財(cái)產(chǎn)清查與編制財(cái)務(wù)報(bào)告 property Inventory and preparation of financial reports
會計(jì)等式 accounting formula
會計(jì)事項(xiàng) accounting transaction
會計(jì)科目 accounting subjects
總分類賬 general ledger
總?cè)沼涃~ 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(cái)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(xiàng)調(diào)整final accounts adjustments
會計(jì)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(zhuǎn)賬憑證 transfer certificate
科目匯總表 categorized accounts summary
盤存賬戶 inventory account
資本賬戶capital account
結(jié)算賬戶 settlement account
調(diào)整賬戶 adjustment account
集合分配賬戶 set allocation account
成本計(jì)算賬戶 costing account
跨期攤配賬戶 spread with account for inter-period
匯轉(zhuǎn)賬戶 exchange transfer accounts
財(cái)務(wù)成果賬戶 financial results account
計(jì)價(jià)對比賬戶 accounts denominated in contrast
暫記賬戶 suspense accounts
會計(jì)賬簿 accounting books
日記賬 journal
總分類賬簿 general ledger
明細(xì)分類賬簿 detail ledger
備查賬簿 reference books
錯賬更正方法 error correction method accounts
劃線更正法correction by drawing a straight ling
紅字更正法 correction by using red ink
補(bǔ)充登記法correction by extra recording
財(cái)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(xù)盤存制 perpetual inventory system
實(shí)地盤存制 physical inventory system
實(shí)地盤點(diǎn)法 physical inventory method
技術(shù)推算法 technology reckoning
抽查盤點(diǎn)法 sampling inventory method
銀行存款余額調(diào)節(jié)表 bank balance sheet adjustment
往來款項(xiàng)對賬單 between the amount of the bill
財(cái)務(wù)報(bào)表 financial statement
會計(jì)報(bào)表 accounting statement
會計(jì)報(bào)表附注 accounting statement footnote
資產(chǎn)負(fù)債表 statement of assets and liabilities
利潤表 profit statement
現(xiàn)金流量表 cash flow statement
所有者權(quán)益變動表 owner of changes in equity
科目匯總表 categorized accounts summary
會計(jì)機(jī)構(gòu)負(fù)責(zé)人 accounting agencies
會計(jì)主管 accounting manager
會計(jì)檔案 accounting files
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