会计专业英语词汇？assets 固定资产 - Fixed assets 折旧 - Depreciation 预付 - Prepay 银行汇票 - Bank drafts 库存商品 - Merchandise inventory 无形资产 - Intangible assets 资产负债表 - Balance sheet 这些专业词汇是会计领域的基础，通过掌握它们，你将能够更自信地应对专业英语面试，理解并运用在日常会计工作中。那么，会计专业英语词汇？一起来了解一下吧。
会计英语部分词汇对照：
会计：Accounting
是通过确认，计量，记录和报告企业各项经济活动的过程。The process of identifying, measuring, recording, and communicating the economic transactions and events of a business operation.
企业组织形式：
个人独资企业：Sole Proprietorship
合伙制：Partnership
公司制：Corporation (company)
财务活动：
融资活动：Financing Activities
投资活动：Investing Activities
经营活动：Operating Activities
财务报表：
利润表：Income Statement (P&L, Statement of Financial Performance)
目的是报告企业在一段时间内经营的成功或失败。
balance sheet 资产负债表
income statement 收益表
statement of cash flows 现金流量表
operating expense 经营费用
operating result 经营成果
profitability 获利能力
partnership 合伙
reporting format 报告式
statement of owner’s equity 业主权益表
T-account format T形账户表
accounting cycle 会计循环
anually 每年
adjust调整
close结清
inequality 不平衡
list 列示
post 过账
reverse 转回
temporary account 临时账户
trail balance 试算平衡表
transfer 转移
columnar 多栏的
closing entry 结账分录
accounting period 会计期间
accrue 计提
apportion 分配
benefit 利益
earn 赚取
expire 耗费
indefinite 无限的
insurance premium 保险费
matching 配比
portray 描述
prepaid 预付
precollected 预收
time period assumption 会计分配假设
closing procedure 结账程序
eliminate 消除
expedient 方便的
facilitate 便于
income summary 收益汇总
interim 期中
norminal account 虚帐户
post closing trial balance 结账后试算平衡表
reversing entry 转回分录
temporary account 暂时性账户
worksheet 工作底表
abbreviate 略缩
cash sales 现金销售
cash discount 现金折扣
credit sales 赊账销售
credit period 信用期
COD cash on delivery 付款交货
credit memorandum 贷项通知书
freight collect 货到付运费
freight prepaid 运费预付
fob shipping point 离岸价 起运地交货价
fob destination到岸价 目的地交货价
grant 同意
merchandising company 商业公司
merchandise 商品
multi-step format多不式
operational activity 经营活动
purchase 购买
payment term 付款条件
sales revenue 销货收入
sales returns and allowances 销货退回于折让
sales discount 销货折扣
net sales revenue 销货净额
trade discount 商业折扣
会计专业英语词汇
会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。
一、资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
现金 Cash
银行存款 Cash in bank
其他货币资金 Other cash and cash equivalents
外埠存款 Other city Cash in bank
银行本票 Cashier's cheque
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
短期投资 Short-term investments
股票 Short-term investments - stock
债券 Short-term investments - corporate bonds
基金 Short-term investments - corporate funds
其他 Short-term investments - other
短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应收股利 Dividend receivable
应收利息 Interest receivable
应收账款 Account receivable
其他应收款 Other notes receivable
坏账准备 Bad debt reserves
预付账款 Advance money
应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
物资采购 Supplies purchasing
原材料 Raw materials
包装物 Wrappage
低值易耗品 Low-value consumption goods
材料成本差异 Materials cost variance
自制半成品 Semi-Finished goods
库存商品 Finished goods
商品进销差价 Differences between purchasing and selling price
委托加工物资 Work in process - outsourced
委托代销商品 Trust to and sell the goods on a commission basis
受托代销商品 Commissioned and sell the goods on a commission basis
存货跌价准备 Inventory falling price reserves
分期收款发出商品 Collect money and send out the goods by stages
待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
长期股权投资 Long-term investment on stocks
股票投资 Investment on stocks
其他股权投资 Other investment on stocks
长期债权投资 Long-term investment on bonds
债券投资 Investment on bonds
其他债权投资 Other investment on bonds
长期投资减值准备 Long-term investments depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor's rights investment depreciation reserves
委托贷款 Entrust loans
本金 Principal
利息 Interest
减值准备 Depreciation reserves
固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
工具器具 Instruments and implement
累计折旧 Accumulated depreciation
固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
工程物资 Project goods and material
专用材料 Special-purpose material
专用设备 Special-purpose equipment
预付大型设备款 Prepayments for equipment
为生产准备的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
在建工程减值准备 Construction-in-process depreciation reserves
固定资产清理 Liquidation of fixed assets
无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
无形资产减值准备 Intangible Assets depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
长期待摊费用 Long-term deferred and prepaid expenses
待处理财产损溢 Wait deal assets loss or income
待处理流动资产损溢 Wait deal intangible assets loss or income
待处理固定资产损溢 Wait deal fixed assets loss or income
二、负债类 Liability
短期负债 Current liability
短期借款 Short-term borrowing
应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应付账款 Account payable
预收账款 Deposit received
代销商品款 Proxy sale goods revenue
应付工资 Accrued wages
应付福利费 Accrued welfarism
应付股利 Dividends payable
应交税金 Tax payable
应交增值税 value added tax payable
进项税额 Withholdings on VAT
已交税金 Paying tax
转出未交增值税 Unpaid VAT changeover
减免税款 Tax deduction
销项税额 Substituted money on VAT
出口退税 Tax reimbursement for export
进项税额转出 Changeover withnoldings on VAT
出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
转出多交增值税 Overpaid VAT changeover
未交增值税 Unpaid VAT
应交营业税 Business tax payable
应交消费税 Consumption tax payable
应交资源税 Resources tax payable
应交所得税 Income tax payable
应交土地增值税 Increment tax on land value payable
应交城市维护建设税 Tax for maintaining and building cities payable
应交房产税 Housing property tax payable
应交土地使用税 Tenure tax payable
应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
应交个人所得税 Personal income tax payable
其他应交款 Other fund in conformity with paying
其他应付款 Other payables
预提费用 Drawing expense in advance
其他负债 Other liabilities
待转资产价值 Pending changerover assets value
预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的'长期借款 Long-term loans due over one year
应付债券 Bonds payable
债券面值 Face value, Par value
债券溢价 Premium on bonds
债券折价 Discount on bonds
应计利息 Accrued interest
长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year
专项应付款 Special payable
一年内到期的专项应付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year
递延税款 Deferral taxes
三、所有者权益类 OWNERS' EQUITY
资本 Capita
实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital
实收股本 Paid-up stock
已归还投资 Investment Returned
公积
资本公积 Capital reserve
资本(或股本)溢价 Cpital(or Stock) premium
接受捐赠非现金资产准备 Receive non-cash donate reserve
股权投资准备 Stock right investment reserves
拨款转入 Allocate sums changeover in
外币资本折算差额 Foreign currency capital
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
法定公益金 Legal public welfare fund
储备基金 Reserve fund
企业发展基金 Enterprise expension fund
利润归还投资 Profits capitalizad on return of investment
利润 Profits
本年利润 Current year profits
利润分配 Profit distribution
其他转入 Other chengeover in
提取法定盈余公积 Withdrawal legal surplus
提取法定公益金 Withdrawal legal public welfare funds
提取储备基金 Withdrawal reserve fund
提取企业发展基金 Withdrawal reserve for business expansion
提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund
利润归还投资 Profits capitalizad on return of investment
应付优先股股利 Preferred Stock dividends payable
提取任意盈余公积 Withdrawal other common accumulation fund
应付普通股股利 Common Stock dividends payable
转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
未分配利润 Undistributed profit
四、成本类 Cost
生产成本 Cost of manufacture
基本生产成本 Base cost of manufacture
辅助生产成本 Auxiliary cost of manufacture
制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries
奖金 Wages
退职金 Retirement allowance
补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefits/welfare
会议费 Coferemce
加班餐费 Special duties
市内交通费 Business traveling
通讯费 Correspondence
电话费 Correspondence
水电取暖费 Water and Steam
税费 Taxes and dues
租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Education and training
接待费 Entertainment
图书、印刷费 Books and printing
运费 Transpotation
保险费 Insurance premium
支付手续费 Commission
杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption
劳动保护费 Labor protection fees
季节性停工损失 Loss on seasonality cessation
劳务成本 Service costs
五、损益类 Profit and loss
收入 Income
业务收入 OPERATING INCOME
主营业务收入 Prime operating revenue
产品销售收入 Sales revenue
服务收入 Service revenue
其他业务收入 Other operating revenue
材料销售 Sales materials
代购代售
包装物出租 Wrappage lease
出让资产使用权收入 Remise right of assets revenue
返还所得税 Reimbursement of income tax
其他收入 Other revenue
投资收益 Investment income
短期投资收益 Current investment income
长期投资收益 Long-term investment income
计提的委托贷款减值准备 Withdrawal of entrust loans reserves
补贴收入 Subsidize revenue
国家扶持补贴收入 Subsidize revenue from country
其他补贴收入 Other subsidize revenue
营业外收入 NON-OPERATING INCOME
非货币性交易收益 Non-cash deal income
现金溢余 Cash overage
处置固定资产净收益 Net income on disposal of fixed assets
出售无形资产收益 Income on sales of intangible assets
固定资产盘盈 Fixed assets inventory profit
罚款净收入 Net amercement income
支出 Outlay
业务支出 Revenue charges
主营业务成本 Operating costs
产品销售成本 Cost of goods sold
服务成本 Cost of service
主营业务税金及附加 Tax and associate charge
营业税 Sales tax
消费税 Consumption tax
城市维护建设税 Tax for maintaining and building cities
资源税 Resources tax
土地增值税 Increment tax on land value
其他业务支出 Other business expense
销售其他材料成本 Other cost of material sale
其他劳务成本 Other cost of service
其他业务税金及附加费 Other tax and associate charge
费用 Expenses
营业费用 Operating expenses
代销手续费 Consignment commission charge
运杂费 Transpotation
保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
管理费用 Adminisstrative expenses
职工工资 Staff Salaries
修理费 Repair charge
低值易耗摊销 Article of consumption
办公费 Office allowance
差旅费 Travelling expense
工会经费 Labour union expenditure
研究与开发费 Research and development expense
福利费 Employee benefits/welfare
职工教育经费 Personnel education
待业保险费 Unemployment insurance
劳动保险费 Labour insurance
医疗保险费 Medical insurance
会议费 Coferemce
聘请中介机构费 Intermediary organs
咨询费 Consult fees
诉讼费 Legal cost
业务招待费 Business entertainment
技术转让费 Technology transfer fees
矿产资源补偿费 Mineral resources compensation fees
排污费 Pollution discharge fees
房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
土地使用税 Tenure tax
印花税 Stamp tax
财务费用 Finance charge
利息支出 Interest exchange
汇兑损失 Foreign exchange loss
各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost
营业外支出 Nonbusiness expenditure
捐赠支出 Donation outlay
减值准备金 Depreciation reserves
非常损失 Extraordinary loss
处理固定资产净损失 Net loss on disposal of fixed assets
出售无形资产损失 Loss on sales of intangible assets
固定资产盘亏 Fixed assets inventory loss
债务重组损失 Loss on arrangement
罚款支出 Amercement outlay
所得税 Income tax
以前年度损益调整 Prior year income adjustment
consistency 一贯性 substance over form 实质重于形式
materiality 重要性 prudence 谨慎性
current asset 流动资产 non-current asset 非流动资产
round it up, round it down 四舍五入 contingent liability 或有负债
creditor 债权人 rendering of service 提供劳务 royalties 版税
bonus share 分红股 redempte share 赎回股份 debenture 债券
credit 贷方 depreciation 折旧 residual value 剩余价值
accounting treatment 会计处理 accrual concept 权责发生制概念
net book value 账面净值 straight line method 直线法
carrying amount 资产净值(资产-累计折旧-减值)
rule of thumb 经验法 contribution margin 边际贡献
deferred income 递延收入 finance lease 融资租赁
cash equivalents 现金等价物 operating lease 经营租赁
capital appreciation 资本增值 amortization 分摊
incremental budget 增量预算 zero based budget 零基预算
continuous budget 滚动预算 deferred tax 递延税款
permanent difference 永久性差异 timing difference 时间性差异
flow through method 应付税款法
events after balance sheet date 资产负债表日后事项
return on investment (ROI) 投资回报率
profit before interest and tax 息税前利润
profit margin 利润率 retrospective application 追溯调整法
prospective application 未来适用法
;
以下是一些财会专业相关的英语词汇及其解释：
商业活动：business activities
货币单元：monetary unit
会计报告：accounting reports
财务报表：financial statements
会计专业知识：accounting expertise
会计要素：accounting elements
购置成本：acquisition cost
经济业务：economic businesses / transaction
原始成本：primitive cost
分摊和转移成本：share and transfer cost
实际成本：actual cost
会计信息：accounting information
收支对应原则：Matching Principle
损益表，利润表：income statement
会计对象：Accounting object
重要性原则：The Materiality Principle
净收益，收益净额：net income
折旧：depreciation
资本支出：capital expenditure
实质重于形式：Substance Over Form
现金流量表：the cash flow statement
会计实务：accounting practices
财务状况：financial position
一个财政年度：a fiscal year-end
会计计量：accounting measurement
所有权：proprietorship
营业支出/收益性支出：revenue expenditure
货币计量假设：unit-of-measure assumption
独立实体：separate entity
现代企业：modern business
股东：stockholder
投资者：investor
财务数据：financial data
会计过程，会计处理方法：accounting process
决策：decision making
审计：auditing
重组：reorganization
监管者，管理者：regulator
扩张：expansion
疏忽，遗漏；销蚀：omission
虚假声明：misstatement
定量数据：quantitative data
时期；会计分期：time-period/accounting period
时间日志：chronological log
资产负债表：balance sheet
会计从业人员：practitioners of accounting
库存商品：merchandise inventory
披露：disclosed
资本化：capitalization
扣除；推论：deduction
销售成本：cost of sales
归档：filed away
监管链：the chain of custody
银行结单：bank statement
个别项目：individual item
会计科目表：A chart of accounts (COA)
资产（ASSETS）：
现金：Cash
应收账款：Accounts Receivable
坏账准备：Allowance for Doubtful Accounts
应收票据：Notes Receivable
应收利息：Interest Receivable
固定资产：Fixed assets
累计折旧：Accumulated depreciation
负债（LIABILITIES）：
应付账款：Accounts Payable
应付票据：Notes Payable
应付薪金：Salaries Payable
应付租金：Rent Payable
应付利息：Interest Payable
非劳动收入：Unearned Revenue
所有者权益（OWNER'S EQUITY）：
资本：Capital
提款：Drawing
收入（REVENUES）：
服务收入：Service Revenue
利息收入：Interest Income
营业收入：Revenue from operations
支出（EXPENSES）：
租金费：Rent Expense
工资费用：Salaries Expense
物资费用：Supplies Expense
公用事业费用：Utilities Expense
利息费用：Interest Expense
其他重要术语：
复式簿记：Double-entry Bookkeeping System
分类账：Ledgers
总分类账：general ledger
明细分类账：subsidiary ledger
发票登记簿：Invoice register
现金支出：Cash disbursements
会计等式：accounting equation
跨国公司：multi-national company
存货清单：inventory
经营成果：operating result
能证明某人活动的纸质文件：paper trail
发票：invoice
商品：merchandise
收据：receiving ticket
存款单：deposit slip
订单：purchase order
员工考勤卡：employee time card
盈亏：profit and loss
登记方：registration party
借（方）：debit
贷（方）：credit
两栏式：two-column
借方余额：debit balance
上市公司：public company
广告费：advertising expense
财务报表指标：financial statement metrics
会计分录：entries
登记、编表、列入清单：listing
辅助日记账（特种日记账）：subsidiary journal
销售登记簿：sales register
销售日记账：Sales journal
赊账：on credit
现金收入日记账：Cash receipts journal
购货日记账：Purchase journal
现金支出日记账：Cash disbursements journal
调整分录：Adjusting entry
账面价值（面值）：book value
权责发生制：Accrual accounting
收付实现制：cash basis accounting
这些词汇涵盖了财会专业中的基本概念、财务报表、会计要素、会计实务等多个方面，是学习和理解财会知识的基础。
财会专业英语的核心词汇包括：
会计基础：
transactions：商业活动
monetary units：货币单元
financial statements：会计报告
balance sheets：财务报表
professional acumen：会计专业知识
accounting elements：会计要素
purchase price：购置成本
original cost：原始成本
成本与费用：
allocations and transfers：分摊和转移成本
actual cost：实际成本
nominal cost：名义成本
financial data：会计信息
matching principle：收支对应原则
income statement：损益表
会计原则与报告：
accounting entity：会计对象
materiality principle：重要性原则
net income：净收益
depreciation：折旧
capital expenditures：资本支出
principle of substance over form：实质重于形式
财务表现与分析：
cash flow statement：现金流量表
practical accounting：会计实务
financial position：财务状况
financial year：财政年度
measurement：会计计量
ownership：所有权
investors：投资者
会计流程与决策：
financial metrics：财务数据
accounting process：会计过程
journal entries：记录、分类和调整分录
auditing：审计
reorganization：重组
regulators：监管者
管理与合规：
growth：扩张
errors and omissions：错漏
disclosure：披露
misrepresentation：虚假声明
quantitative data：定量数据
time period accounting：会计分期
记录与文档：
time logs：时间日志
balance sheets：资产负债表
accountants：会计从业人员
inventory：库存商品
randomness：随机性
regulatory chain：监管链
book value：账面价值
accounting principles：会计原则
accrual basis：权责发生制
cash basis：收付实现制
以上就是会计专业英语词汇的全部内容，会计英语其实不是很难学，只要专业的术语都能记牢，其他的和普通的商务英语一样。所以，下面这些必备的国际会计常用英语术语（词汇），应该对像你这样学习会计英语的人有帮助。内容来源于互联网，信息真伪需自行辨别。如有侵权请联系删除。
