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會(huì)計(jì)專業(yè)英語(yǔ)詞匯一
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一、人員的稱謂
助理 Assistant
秘書 Secretary
前臺(tái)接待小姐 Receptionist
文員 clerk ，如會(huì)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(huì)計(jì)師 Finance Controller
高級(jí) Senior 如高級(jí)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(yíng)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(yíng)總監(jiān)
MD市場(chǎng)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(chǎng)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(huì)計(jì) accounting
會(huì)計(jì)職能 accounting function
會(huì)計(jì)核算 financial accounting
會(huì)計(jì)控制accounting control
會(huì)計(jì)學(xué)科accounting science
會(huì)計(jì)職業(yè) accounting profession
非營(yíng)利組織會(huì)計(jì) non-profit organization accounting
企業(yè)會(huì)計(jì) enterprise accounting
財(cái)務(wù)會(huì)計(jì) financial accounting
成本會(huì)計(jì) cost accounting
管理會(huì)計(jì) management accounting
稅務(wù)會(huì)計(jì) tax accounting
審計(jì)audit
電算化會(huì)計(jì) computerized accounting
會(huì)計(jì)信息 accounting information
會(huì)計(jì)目標(biāo) accounting objective
企業(yè)會(huì)計(jì)準(zhǔn)則 accounting criteria for enterprises
存貨會(huì)計(jì)準(zhǔn)則 inventory accounting
長(zhǎng)期股權(quán)投資會(huì)計(jì)準(zhǔn)則 accounting standards, long-term equity investment
投資性房地產(chǎn)會(huì)計(jì)準(zhǔn)則 investment property accounting standards
固定資產(chǎn)會(huì)計(jì)準(zhǔn)則 fixed assets accounting standards
生物資產(chǎn)會(huì)計(jì)準(zhǔn)則 biological assets accounting standards
無(wú)形資產(chǎn)會(huì)計(jì)準(zhǔn)則 intangible assets accounting standards
非貨幣性資產(chǎn)交換會(huì)計(jì)準(zhǔn)則 of non-monetary assets, the exchange of accounting standards
資產(chǎn)減值會(huì)計(jì)準(zhǔn)則 impairment of assets accounting standards
職工薪酬會(huì)計(jì)準(zhǔn)則 staff salaries accounting standards
企業(yè)年金基金會(huì)計(jì)準(zhǔn)則 enterprise annuity fund accounting standards
股份支付會(huì)計(jì)準(zhǔn)則 share-based payment accounting standard
債務(wù)重組會(huì)計(jì)準(zhǔn)則 debt restructuring accounting standards
或有事項(xiàng)會(huì)計(jì)準(zhǔn)則 or a matter of accounting principles
收入會(huì)計(jì)準(zhǔn)則 revenue accounting standards
建造合同會(huì)計(jì)準(zhǔn)則 construction contracts accounting standards
政府補(bǔ)助會(huì)計(jì)準(zhǔn)則 accounting for government grants guidelines
借款費(fèi)用會(huì)計(jì)準(zhǔn)則 borrowing costs accounting standards
所得稅會(huì)計(jì)準(zhǔn)則 income tax accounting standards
外幣折算會(huì)計(jì)準(zhǔn)則 foreign currency translation accounting standards
企業(yè)合并會(huì)計(jì)準(zhǔn)則 business combinations accounting standards
租賃會(huì)計(jì)準(zhǔn)則 lease accounting standards
金融工具確認(rèn)和計(jì)量會(huì)計(jì)準(zhǔn)則 recognition and measurement of financial instruments accounting standards
金融資產(chǎn)轉(zhuǎn)移會(huì)計(jì)準(zhǔn)則 the transfer of financial assets accounting rules
套期保值會(huì)計(jì)準(zhǔn)則 hedge accounting
原保險(xiǎn)合同會(huì)計(jì)準(zhǔn)則 of the original insurance contracts accounting standard
再保險(xiǎn)合同會(huì)計(jì)準(zhǔn)則 re-insurance contracts accounting standard
石油天然氣開采會(huì)計(jì)準(zhǔn)則 oil and gas accounting standards
會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正會(huì)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(huì)計(jì)準(zhǔn)則 the balance sheet date accounting standards
財(cái)務(wù)報(bào)表列報(bào)會(huì)計(jì)準(zhǔn)則accounting standards financial statements reported
現(xiàn)金流量表會(huì)計(jì)準(zhǔn)則 cash flow accounting standards
中期財(cái)務(wù)報(bào)告會(huì)計(jì)準(zhǔn)則 interim financial reporting accounting standards
合并財(cái)務(wù)報(bào)表會(huì)計(jì)準(zhǔn)則 the consolidated financial statements of accounting standards
每股收益會(huì)計(jì)準(zhǔn)則 earnings per share accounting standards
分部報(bào)告會(huì)計(jì)準(zhǔn)則 segment reporting accounting standards
關(guān)聯(lián)方披露會(huì)計(jì)準(zhǔn)則 related party disclosures accounting standards
金融工具列報(bào)會(huì)計(jì)準(zhǔn)則presentation of financial instruments accounting standards
首次執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則presentation of financial instruments accounting standards
會(huì)計(jì)的基本前提accounting concepts
會(huì)計(jì)主體 accounting entity
持續(xù)經(jīng)營(yíng)going concern
會(huì)計(jì)分期 accounting period
會(huì)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(huì)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(huì)計(jì)確認(rèn) accounting recognition
會(huì)計(jì)計(jì)量 accounting measurement
會(huì)計(jì)記錄 accounting record
會(huì)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(huì)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(huì)計(jì)等式 accounting formula
會(huì)計(jì)事項(xiàng) accounting transaction
會(huì)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(rùn) undistributed profit
試算平衡表working trial balance
期末賬項(xiàng)調(diào)整final accounts adjustments
會(huì)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(duì)比賬戶 accounts denominated in contrast
暫記賬戶 suspense accounts
會(huì)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(cuò)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(lái)款項(xiàng)對(duì)賬單 between the amount of the bill
財(cái)務(wù)報(bào)表 financial statement
會(huì)計(jì)報(bào)表 accounting statement
會(huì)計(jì)報(bào)表附注 accounting statement footnote
資產(chǎn)負(fù)債表 statement of assets and liabilities
利潤(rùn)表 profit statement
現(xiàn)金流量表 cash flow statement
所有者權(quán)益變動(dòng)表 owner of changes in equity
科目匯總表 categorized accounts summary
會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人 accounting agencies
會(huì)計(jì)主管 accounting manager
會(huì)計(jì)檔案 accounting files
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