白色棉襪
這個(gè)百度一下應(yīng)該很多啊。acceptance 承兌account 賬戶accountant 會(huì)計(jì)員accounting 會(huì)計(jì)accounting system 會(huì)計(jì)制度accounts payable 應(yīng)付賬款accounts receivable 應(yīng)收賬款accumulated profits 累積利益adjusting entry 調(diào)整記錄adjustment 調(diào)整administration expense 管理費(fèi)用advances 預(yù)付advertising expense 廣告費(fèi)agency 代理agent 代理人agreement 契約allotments 分配數(shù)allowance 津貼amalgamation 合并amortization 攤銷amortized cost 應(yīng)攤成本annuities 年金applied cost 已分配成本applied expense 已分配費(fèi)用applied manufacturing expense 己分配制造費(fèi)用apportioned charge 攤派費(fèi)用appreciation 漲價(jià)article of association 公司章程assessment 課稅assets 資產(chǎn)attorney fee 律師費(fèi)audit 審計(jì)auditor 審計(jì)員average 平均數(shù)average cost 平均成本bad debt 壞賬balance 余額balance sheet 資產(chǎn)負(fù)債表bank account 銀行賬戶bank balance 銀行結(jié)存bank charge 銀行手續(xù)費(fèi)bank deposit 銀行存款bank discount 銀行貼現(xiàn)bank draft 銀行匯票bank loan 銀行借款bank overdraft 銀行透支bankers acceptance 銀行承兌bankruptcy 破產(chǎn)bearer 持票人beneficiary 受益人bequest 遺產(chǎn)bill 票據(jù)bill of exchange 匯票bill of lading 提單bills discounted 貼現(xiàn)票據(jù)bills payable 應(yīng)付票據(jù)bills receivable 應(yīng)收票據(jù)board of directors 董事會(huì)bonds 債券bonus 紅利book value 賬面價(jià)值bookkeeper 簿記員bookkeeping 簿記branch office general ledger 支店往來(lái)賬戶broker 經(jīng)紀(jì)人brought down 接前brought forward 接上頁(yè)budget 預(yù)算by-product 副產(chǎn)品by-product sales 副產(chǎn)品銷售capital 股本capital income 資本收益capital outlay 資本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下頁(yè)cash 現(xiàn)金cash account 現(xiàn)金賬戶cash in bank 存銀行現(xiàn)金cash on delivery 交貨收款cash on hand 庫(kù)存現(xiàn)金cash payment 現(xiàn)金支付cash purchase 現(xiàn)購(gòu)cash sale 現(xiàn)沽cashier 出納員cashiers check 本票certificate of deposit 存款單折certificate of indebtedness 借據(jù)certified check 保付支票certified public accountant 會(huì)計(jì)師charges 費(fèi)用charge for remittances 匯水手續(xù)費(fèi)charter 營(yíng)業(yè)執(zhí)照chartered accountant 會(huì)計(jì)師chattles 動(dòng)產(chǎn)check 支票checkbook stub 支票存根closed account 己結(jié)清賬戶closing 結(jié)算closing entries 結(jié)賬紀(jì)錄closing stock 期末存貨closing the book 結(jié)賬columnar journal 多欄日記賬combination 聯(lián)合commission 傭金commodity 商品common stock 普通股company 公司compensation 賠償compound interest 復(fù)利consignee 承銷人consignment 寄銷consignor 寄銷人consolidated balance sheet 合并資產(chǎn)負(fù)債表consolidated profit and loss account 合并損益表consolidation 合并construction cost 營(yíng)建成本construction revenue 營(yíng)建收入contract 合同control account 統(tǒng)制賬戶copyright 版權(quán)corporation 公司cost 成本cost accounting 成本會(huì)計(jì)cost of labour 勞工成本cost of production 生產(chǎn)成本cost of manufacture 制造成本cost of sales 銷貨成本cost price 成本價(jià)格credit 貸方credit note 收款通知單creditor 債權(quán)人crossed check 橫線支票current account 往來(lái)活期賬戶current asset 流動(dòng)資產(chǎn)current liability 流動(dòng)負(fù)債current profit and loss 本期損益debit 借方debt 債務(wù)debtor 債務(wù)人deed 契據(jù)deferred assets 遞延資產(chǎn)deferred liabilities 遞延負(fù)債delivery 交貨delivery expense 送貨費(fèi)delivery order 出貨單demand draft 即期匯票demand note 即期票據(jù)demurrage charge 延期費(fèi)deposit 存款deposit slip 存款單depreciation 折舊direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 進(jìn)貨折扣discount on sale 銷貨折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 應(yīng)付股利documentary bill 押匯匯票documents 單據(jù)double entry bookkeeping 復(fù)式簿記draft 匯票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 稅捐earnings 業(yè)務(wù)收益endorser 背書人entertainment 交際費(fèi)enterprise 企業(yè)equipment 設(shè)備estate 財(cái)產(chǎn)estimated cost 估計(jì)成本estimates 概算exchange 兌換exchange loss 兌換損失expenditure 經(jīng)費(fèi)expense 費(fèi)用extension 延期face value 票面價(jià)值factor 代理商fair value 公平價(jià)值financial statement 財(cái)務(wù)報(bào)表financial year 財(cái)政年度f(wàn)inished goods 制成品finished parts 制成零件fixed asset 固定資產(chǎn)fixed cost 固定成本fixed deposit 定期存款fixed expense 固定費(fèi)用foreman 工頭franchise 專營(yíng)權(quán)freight 運(yùn)費(fèi)funds 資金furniture and fixture 家俬及器具gain 利益general expense 總務(wù)費(fèi)用general ledger 總分類賬goods 貨物goods in transit 在運(yùn)貨物goodwill 商譽(yù)government bonds 政府債券gross profit 毛利guarantee 保證guarantor 保證人idle time 停工時(shí)間import duty 進(jìn)口稅income 收入income tax 所得稅income from joint venture 合營(yíng)收益income from sale of assets 出售資產(chǎn)收入indirect cost 間接成本indirect expense 間接費(fèi)用indirect labour 間接人工indorsement 背書installment 分期付款insurance 保險(xiǎn)intangible asset 無(wú)形資產(chǎn)interest 利息interest rate 利率interest received 利息收入inter office account 內(nèi)部往來(lái)intrinsic value 內(nèi)在價(jià)值inventory 存貨investment 投資investment income 投資收益invoice 發(fā)票item 項(xiàng)目job 工作job cost 工程成本joint venture 短期合伙journal 日記賬labour 人工labour cost 人工成本land 土地lease 租約leasehold 租約ledger 分類賬legal expense 律師費(fèi)letter of credit 信用狀liability 負(fù)債limited company 有限公司limited liability 有限負(fù)債limited partnership 有限合伙liquidation 清盤loan 借款long term liability 長(zhǎng)期負(fù)債loss 損失loss on exchange 兌換損失machinery equipment 機(jī)器設(shè)備manufacturing expense 制造費(fèi)用manufacturing cost 制造成本market price 市價(jià)materials 原村料material requisition 領(lǐng)料單medical fee 醫(yī)藥費(fèi)merchandise 商品miscellaneous expense 雜項(xiàng)費(fèi)用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 動(dòng)產(chǎn)net amount 凈額net asset 資產(chǎn)凈額net income 凈收入net loss 凈虧損net profit 純利net value 凈值notes 票據(jù)notes payable 應(yīng)付票據(jù)notes receivable 應(yīng)收票據(jù)opening stock 期初存貨operating expense 營(yíng)業(yè)費(fèi)用order 訂單organization expense 開辦費(fèi)original document 原始單據(jù)outlay 支出output 產(chǎn)量overdraft 透支opening stock 期初存貨operating expense 營(yíng)業(yè)費(fèi)用order 訂單organization expense 開辦費(fèi)original document 原始單據(jù)outlay 支出output 產(chǎn)量overdraft 透支quotation 報(bào)價(jià)rate 比率raw material 原料rebate 回扣receipt 收據(jù)receivable 應(yīng)收款recoup 補(bǔ)償redemption 償還refund 退款remittance 匯款rent 租金repair 修理費(fèi)reserve 準(zhǔn)備residual value 剩余價(jià)值retailer 零售商returns 退貨revenue 收入salary 薪金sales 銷貨sale return 銷貨退回sale discount 銷貨折扣salvage 殘值sample fee 樣品scrap 廢料scrap value 殘余價(jià)值securities 證券security 抵押品selling commission 銷貨傭金selling expense 銷貨費(fèi)用selling price 售價(jià)share capital 股份share certificate 股票shareholder 股東short term loan 短期借款sole proprietorship 獨(dú)資spare parts 配件standard cost 標(biāo)準(zhǔn)成本stock 存貨stocktake 盤點(diǎn)stock sheet 存貨表subsidies 補(bǔ)助金sundry expense 雜項(xiàng)費(fèi)用supporting document 附表surplus 盈余suspense account 暫記賬戶taxable profit 可征稅利潤(rùn)tax 稅捐temporary payment 暫付款temporary receipt 暫收款time deposit 定期存款total 合計(jì)total cost 總成本trade creditor 進(jìn)貨客戶trade debtor 銷貨客戶trademark 商標(biāo)transaction 交易transfer 轉(zhuǎn)賬transfer voucher 轉(zhuǎn)賬傳票transportation 運(yùn)輸費(fèi)travelling 差旅費(fèi)trial balance 電子表格trust 信托turnover 營(yíng)業(yè)額unappropriated surplus 未分配盈余unit cost 單位成本unlimited company 無(wú)限公司unlimited liability 無(wú)限責(zé)任unpaid dividend 未付股利valuation 估價(jià)value 價(jià)值vendor 賣主voucher 傳票wage rate 工資率wage 工資wage allocation sheet 工資分配表warehouse receipt 倉(cāng)庫(kù)收據(jù)welfare expense 褔?yán)M(fèi)wear and tear 秏損work order 工作通知單year end 年結(jié)
小禾小影
會(huì)計(jì)中的ACC的意思是會(huì)計(jì)學(xué);CPA的意思,是指注冊(cè)會(huì)計(jì)師。
一、ACC,是會(huì)計(jì)學(xué)的英文Accounting的縮寫。
會(huì)計(jì)學(xué),是以研究財(cái)務(wù)活動(dòng)和成本資料的收集、分類、綜合、分析和解釋的基礎(chǔ)上形成協(xié)助決策的信息系統(tǒng),以有效地管理經(jīng)濟(jì)的一門應(yīng)用學(xué)科,可以說(shuō)它是社會(huì)學(xué)科的組成部分,也是一門重要的管理學(xué)科。會(huì)計(jì)學(xué)的研究對(duì)象是資金的運(yùn)動(dòng)。
會(huì)計(jì)學(xué)專業(yè)的主要課程:管理學(xué)、微觀經(jīng)濟(jì)學(xué)、宏觀經(jīng)濟(jì)學(xué)、管理信息系統(tǒng)、統(tǒng)計(jì)學(xué)、會(huì)計(jì)學(xué)、財(cái)務(wù)管理、市場(chǎng)營(yíng)銷、經(jīng)濟(jì)法、財(cái)務(wù)會(huì)計(jì)、成本會(huì)計(jì)、管理會(huì)計(jì)、審計(jì)學(xué)。主要學(xué)中級(jí)財(cái)務(wù)會(huì)計(jì)、高級(jí)財(cái)務(wù)會(huì)計(jì)、財(cái)務(wù)管理等;基礎(chǔ)課有管理學(xué)、宏觀經(jīng)濟(jì)學(xué)、微觀經(jīng)濟(jì)學(xué)等課程。
二、CPA,是注冊(cè)會(huì)計(jì)師英文全稱Certified Public Accountant的縮寫。是指是指依法取得注冊(cè)會(huì)計(jì)師證書并接受委托從事審計(jì)和會(huì)計(jì)咨詢、會(huì)計(jì)服務(wù)業(yè)務(wù)的執(zhí)業(yè)人員,是從事社會(huì)審計(jì)、中介審計(jì)、獨(dú)立審計(jì)的專業(yè)人士,為中國(guó)唯一官方認(rèn)可的注冊(cè)會(huì)計(jì)師資質(zhì),唯一擁有簽字權(quán)的執(zhí)業(yè)資質(zhì)。
注冊(cè)會(huì)計(jì)師主要承接的工作有:審查企業(yè)的會(huì)計(jì)報(bào)表,出具審計(jì)報(bào)告;驗(yàn)證企業(yè)資本,出具驗(yàn)資報(bào)告;辦理企業(yè)合并、分立、清算事宜中的審計(jì)業(yè)務(wù),出具有關(guān)的報(bào)告;法律、行政法規(guī)規(guī)定的其他審計(jì)業(yè)務(wù)等。尤其是在執(zhí)行上市公司審計(jì)時(shí),注冊(cè)會(huì)計(jì)師不僅要鑒證一個(gè)公司是否遵循了法律、法規(guī)和制度,而且還要判定其會(huì)計(jì)報(bào)表是否遵循了真實(shí)性、公允性和一貫性原則。由注冊(cè)會(huì)計(jì)師依法執(zhí)行審計(jì)業(yè)務(wù)出具的報(bào)告,具有證明效力。
1、具有完全民事行為能力;
2、具有高等??埔陨蠈W(xué)校畢業(yè)學(xué)歷、或者具有會(huì)計(jì)或者相關(guān)專業(yè)中級(jí)以上技術(shù)職稱。
淘氣別鬧
持續(xù)經(jīng)營(yíng)假設(shè),是指被審計(jì)單位在編制財(cái)務(wù)報(bào)表時(shí),假定其經(jīng)營(yíng)活動(dòng)在可預(yù)見(jiàn)的將來(lái)會(huì)繼續(xù)下去,不擬也不必終止經(jīng)營(yíng)或破產(chǎn)清算,可以在正常的經(jīng)營(yíng)過(guò)程中變現(xiàn)資產(chǎn)、清償債務(wù),可預(yù)見(jiàn)的將來(lái)通常是指資產(chǎn)負(fù)債表日后,十二個(gè)月。會(huì)計(jì)分期是指會(huì)計(jì)信息應(yīng)按劃分期限收集和處理。會(huì)計(jì)分期假設(shè)是持續(xù)經(jīng)營(yíng)假設(shè)的一個(gè)必要的補(bǔ)充。
Christybeauty
1,AAA ,美國(guó)會(huì)計(jì)學(xué)會(huì) 2,Abacus,《算盤》雜志 3,abacus ,算盤 4,Abandonment," 廢棄 , 報(bào) 廢;委付" 5,abandonment value ,廢 棄價(jià)值 6,abatement, ①減免②沖 銷 7,ability to service debt ,償債能力 8,abnormal cost ,異常成 本 9,abnormal spoilage ,異 常損耗 10,above par , 超過(guò)票面 價(jià)值 11,above the line, 線上 項(xiàng)目 12,absolute amount ,"絕 對(duì)數(shù),絕對(duì)金額" 13,absolute endorsement ,絕對(duì)背書 14,absolute insolvency , 絕對(duì)無(wú)力償付 15,absolute priority , 絕對(duì)優(yōu)先求償權(quán) 16,absolute value ,絕對(duì) 值 17,absorb ,"攤配,轉(zhuǎn)并" 18,absorption account ,"攤配賬戶,轉(zhuǎn)并 賬戶" 19,absorption costing , 攤配成本計(jì)算法 20,abstract ,摘要表 21,abuse ,濫用職權(quán) 22,abuse of tax shelter , 濫用避稅項(xiàng)目 23,ACCA, 特許公認(rèn)會(huì)計(jì)師 公會(huì) 24,accelerated cost recovery system ,加速成 本收回制度 25,accelerated depreciation method ," 加速折舊法,快速折舊法" 26,acceleration clause ," 加速償付條款 , 提前償付條款" 27,acceptance, ①承兌② 已承兌票據(jù)③驗(yàn)收 28,acceptance bill , 承 兌票據(jù) 29,acceptance register , 承兌票據(jù)登記簿 30,acceptance sampling, 驗(yàn)收抽樣 31,access time , 存取時(shí) 間 32,accommodation ,融通 33,accommodation bill , 融通票據(jù) 34,accommodation endorsement ,融通背書 35,account," ① 賬 戶 , 會(huì) 計(jì)科目②賬簿 , 報(bào)表③賬 目,賬項(xiàng)④記賬" 36,accountability ," 經(jīng) 營(yíng)責(zé)任,會(huì)計(jì)責(zé)任" 37,accountability unit , 責(zé)任單位 38,Accountancy ,《會(huì)計(jì)》 雜志 39,accountancy ,會(huì)計(jì) 40,accountant ,"會(huì)計(jì)員, 會(huì)計(jì)師" 41,accountant general ,"會(huì)計(jì)主任,總會(huì) 計(jì)" 42,accounting in charge , 主管會(huì)計(jì)師 43,"accountant,s legal liability ", 會(huì)計(jì)師的法 律責(zé)任 44,"accountant,s report ",會(huì)計(jì)師報(bào)告 45,"accountant,s responsibility ",會(huì)計(jì)師 職責(zé) 46,account form ," 賬戶 式,賬式" 47,accounting, ①會(huì)計(jì)② 會(huì)計(jì)學(xué) 48,accounting assumption ," 會(huì)計(jì)假定 ,會(huì)計(jì)假設(shè)" 49,accounting basis ," 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法" 50,accounting changes , 會(huì)計(jì)變更
海晴whisper
一、資產(chǎn)類庫(kù)存現(xiàn)金(Cash on hand)銀行存款(Cash in bank)其他貨幣資金(Other cash and cash equivalents)存出保證金(Refundable deposits)交易性金融資產(chǎn)(Financial assets at fair value through profit or loss)應(yīng)收票據(jù)(Note receivable)應(yīng)收賬款(Account receivable )預(yù)付賬款(Advanced payment)應(yīng)收股利(Dividend receivable)應(yīng)收利息(Interest receivable)其他應(yīng)收款(Other receivables)壞賬準(zhǔn)備(Allowance for bad debts)材料采購(gòu)(Materials purchase)在途物資(Materials in transit)原材料(Raw materials)材料成本差異(Materials cost variance)庫(kù)存商品(Commodity stocks)發(fā)出商品(Goods shipped in transit)商品進(jìn)銷差價(jià)(Differences between purchasing and selling price)委托加工物資(Consigned processing material)周轉(zhuǎn)材料(Circulating materials)存貨跌價(jià)準(zhǔn)備(Provisions for decline in inventory)長(zhǎng)期應(yīng)收款(Long-term receivables)固定資產(chǎn)(Plant and equipment)累計(jì)折舊(Accumulated depreciation)固定資產(chǎn)減值準(zhǔn)備(Provisions for impairment of fixed assets)在建工程(Construction in process)工程物資(Construction materials)固定資產(chǎn)清理(Disposal of fixed assets)無(wú)形資產(chǎn)(Intangible assets)累計(jì)攤銷(Accumulated depletion)無(wú)形資產(chǎn)減值準(zhǔn)備(Provisions for impairment of intangible assets)商譽(yù)(Goodwill)長(zhǎng)期待攤費(fèi)用(Long-term deferred assets)遞延所得稅資產(chǎn)(Deferred income tax assets)待處理財(cái)產(chǎn)損溢(Loss or profit from assets wait to deal)二、負(fù)債類短期借款(Short loan)交易性金融負(fù)債(Financial liabilities at fair value through profit or loss)應(yīng)付票據(jù)(Notes payable)應(yīng)付賬款((Accounts payable)預(yù)收賬款(Amounts collected in advance)應(yīng)付職工薪酬(Accrued employee compensation)應(yīng)交稅費(fèi)(Tax payable)應(yīng)付利息(Interest payable)應(yīng)付股利(Dividend payable)其他應(yīng)付款(Other payables)長(zhǎng)期借款(Long-term loan)應(yīng)付債券(Long-term bonds)長(zhǎng)期應(yīng)付款(Long term payable)未確認(rèn)融資費(fèi)用(Unrecognized finance cost )專項(xiàng)應(yīng)付款(Specific payable)預(yù)計(jì)負(fù)債(Accrued liabilities)遞延所得稅負(fù)債(Deferred income tax liabilities)三、所有者權(quán)益類實(shí)收資本(Paid-in capital)資本公積(Capital reserve)盈余公積(Surplus reserves)本年利潤(rùn)(Current year profits)利潤(rùn)分配(Profit distribution)四、成本類生產(chǎn)成本(Manufacturing cost)制造費(fèi)用(Manufacturing overhead)勞務(wù)成本(Service cost)研發(fā)支出(R&D expenditures)工程施工(Engineering construction)五、損益類主營(yíng)業(yè)務(wù)收入(Prime operating revenue)其他業(yè)務(wù)收入(Other operating revenue)公允價(jià)值變動(dòng)損益(Profit or loss on fair value)營(yíng)業(yè)外收入(Unrelated business income)主營(yíng)業(yè)務(wù)成本(Cost of goods sold)其他業(yè)務(wù)成本(Other business expense)營(yíng)業(yè)稅金及附加(Operating tax and associate charge)銷售費(fèi)用(Marketing expenses)管理費(fèi)用(Administrative expenses)財(cái)務(wù)費(fèi)用(Financial expenses)資產(chǎn)減值損失(Asset impairment loss)營(yíng)業(yè)外支出(Losses)所得稅費(fèi)用(Income tax expense)以前年度損益調(diào)整(Prior-period profit or loss adjustment)
喲西小得瑟
常用會(huì)計(jì)類英文詞匯包括:
1、股票 Short-term investments - stock
股票是股份公司發(fā)行的所有權(quán)憑證,是股份公司為籌集資金而發(fā)行給各個(gè)股東作為持股憑證并借以取得股息和紅利的一種有價(jià)證券。
2、銀行承兌匯票 Bank acceptance
銀行承兌匯票是商業(yè)匯票的一種。指由在承兌銀行開立存款賬戶的存款人簽發(fā),向開戶銀行申請(qǐng)并經(jīng)銀行審查同意承兌的,保證在指定日期無(wú)條件支付確定的金額給收款人或持票人的票據(jù)。
3、應(yīng)收利息 Interest receivable
應(yīng)收利息是指短期債券投資實(shí)際支付的價(jià)款中包含的已到付息期但尚未領(lǐng)取的債券利息。
4、庫(kù)存商品 Finished goods
庫(kù)存商品是指企業(yè)已完成全部生產(chǎn)過(guò)程并已驗(yàn)收入庫(kù),合乎標(biāo)準(zhǔn)規(guī)格和技術(shù)條件,可以按照合同規(guī)定的條件送交訂貨單位,或可以作為商品對(duì)外銷售的產(chǎn)品以及外購(gòu)或委托加工完成驗(yàn)收入庫(kù)用于銷售的各種商品。簡(jiǎn)而言之,庫(kù)存商品指一切閑置的,用于未來(lái)的,有經(jīng)濟(jì)價(jià)值的商品。
5、長(zhǎng)期投資 Long-term investment
長(zhǎng)期投資是指不準(zhǔn)備隨時(shí)變現(xiàn),持有時(shí)間超過(guò)1年的企業(yè)對(duì)外投資。長(zhǎng)期投資之所以區(qū)別于短期投資,不但是投資期限的長(zhǎng)短,更在于投資目的的不同。
6、現(xiàn)金 Cash
現(xiàn)金(cash),是指各主權(quán)國(guó)家法律確定的,在一定范圍內(nèi)立即可以投入流通的交換媒介。
7、減值準(zhǔn)備 Depreciation reserves
減值準(zhǔn)備是指資產(chǎn)的帳面價(jià)值超過(guò)其可收回金額,判斷資產(chǎn)是否減值,應(yīng)依據(jù)資產(chǎn)可能已經(jīng)發(fā)生減損的某些跡象,如果存在任何一種跡象,企業(yè)應(yīng)對(duì)其可收回金額進(jìn)行正式估計(jì)。
8、固定資產(chǎn) Fixed assets
固定資產(chǎn)是指企業(yè)為生產(chǎn)產(chǎn)品、提供勞務(wù)、出租或者經(jīng)營(yíng)管理而持有的、使用時(shí)間超過(guò)12個(gè)月的,價(jià)值達(dá)到一定標(biāo)準(zhǔn)的非貨幣性資產(chǎn),包括房屋、建筑物、機(jī)器、機(jī)械、運(yùn)輸工具以及其他與生產(chǎn)經(jīng)營(yíng)活動(dòng)有關(guān)的設(shè)備、器具、工具等。
9、累計(jì)折舊 Accumulated depreciation
“累計(jì)折舊”賬戶屬于資產(chǎn)類的備抵調(diào)整賬戶,其結(jié)構(gòu)與一般資產(chǎn)賬戶的結(jié)構(gòu)剛好相反,貸方登記增加,借方登記減少,余額在貸方。
10、在建工程 Construction-in-process
在建工程,指企業(yè)資產(chǎn)的新建、改建、擴(kuò)建,或技術(shù)改造、設(shè)備更新和大修理工程等尚未完工的工程支出。在建工程通常有“自營(yíng)”和“出包”兩種方式。
五百米深藍(lán)
一些常用會(huì)計(jì)英語(yǔ)單詞如下:
A開頭:
( 1 )、account?賬戶,報(bào)表
( 2 )、accounting?postulate?會(huì)計(jì)假設(shè)
( 3 )、accounting?valuation?會(huì)計(jì)計(jì)價(jià)
( 4 )、accountability?concept?經(jīng)營(yíng)責(zé)任概念
( 5 )、accountancy?會(huì)計(jì)職業(yè)
( 6 )、accountant?會(huì)計(jì)師
( 7 )、accounting?會(huì)計(jì)
( 8 )、agency?cost?代理成本
( 9 )、accounting?bases?會(huì)計(jì)基礎(chǔ)
( 10 )、accounting?manual?會(huì)計(jì)手冊(cè)
( 11 )、accounting?period?會(huì)計(jì)期間
( 12 )、accounting?policies?會(huì)計(jì)方針
( 13 )、accounting?rate?of?return?會(huì)計(jì)報(bào)酬率
( 14 )、accounting?reference?date?會(huì)計(jì)參照日
( 16 )、accrual?concept?應(yīng)計(jì)概念
( 15 )、accounting?reference?period?會(huì)計(jì)參照期間
( 17 )、accrual?expenses?應(yīng)計(jì)費(fèi)用
( 18 )、acid?test?ratio?速動(dòng)比率(酸性測(cè)試比率)
( 19 )、acquisition?收購(gòu)
( 20 )、acquisition?accounting?收購(gòu)會(huì)計(jì)
( 21 )、adjusting?events?調(diào)整事項(xiàng)
( 22 )、administrative?expenses?行政管理費(fèi)
( 23 )、amortization?攤銷
B開頭:
(1)、backflush?accounting?倒退成本計(jì)算
(2)、bad?debts?壞帳
(3)、bad?debts?ratio?壞帳比率
(4)、bank?charges?銀行手續(xù)費(fèi)
(5)、bank?overdraft?銀行透支
(6)、bank?reconciliation?銀行存款調(diào)節(jié)表
(7)、bank?statement?銀行對(duì)賬單
(8)、bankruptcy?破產(chǎn)
(9)、basis?of?apportionment?分?jǐn)偦A(chǔ)
(10)、batch?批量
(11)、batch?costing?分批成本計(jì)算
(12)、beta?factor?B?(市場(chǎng))風(fēng)險(xiǎn)因素B
(12)、bill?賬單
(13)、bill?of?exchange?匯票
(14)、bill?of?lading?提單
(15)、bill?of?materials?用料預(yù)計(jì)單
(16)、bill?payable?應(yīng)付票據(jù)
(17)、bill?receivable?應(yīng)收票據(jù)
(18)、bin?card?存貨記錄卡
(19)、bonus?紅利
C開頭:
( 1 )、cash?ledger?現(xiàn)金分類賬
( 2 )、cash?limit?現(xiàn)金限額
( 3 )、CCA?現(xiàn)時(shí)成本會(huì)計(jì)
( 4 )、center?中心
( 5 )、changeover?time?變更時(shí)間
( 7 )、chartered?entity?特許經(jīng)濟(jì)個(gè)體
( 8 )、cheque?支票
( 9 )、cheque?register?支票登記薄
( 10 )、classification?分類
( 11 )、clock?card?工時(shí)卡
( 12 )、code?代碼
( 13 )、commitment?accounting?承諾確認(rèn)會(huì)計(jì)
( 14 )、common?cost?共同成本
( 15 )、company?limited?by?guarantee?有限擔(dān)保責(zé)任公司
( 16 )、company?limited?by?shares?股份有限公司
( 17 )、competitive?position?競(jìng)爭(zhēng)能力狀況
( 18 )、concept?概念
( 19 )、conglomerate?跨行業(yè)企業(yè)
( 20 )、consistency?concept?一致性概念
( 21 )、consolidated?accounts?合并報(bào)表
( 22 )、consolidation?accounting?合并會(huì)計(jì)
D開頭:
( 1 )、debenture?債券
( 2 )、debit?note?借項(xiàng)通知
( 3 )、debit?capacity?舉債能力
( 4 )、debt?ratio?債務(wù)比率
( 6 )、debtor?債務(wù)人;應(yīng)收賬款
( 7 )、debtor?days?ratio?應(yīng)收賬款天數(shù)率
( 8 )、debtors?ledger?應(yīng)收賬款分類賬
( 9 )、debtor'?age?analysis?應(yīng)收賬款賬齡分析
( 10 )、decision?driven?costs?決策連動(dòng)成本
( 11 )、decision?tree?決策樹
( 12 )、defects?次品
( 13 )、deferred?expenditure?遞延支出
( 14 )、deferred?shares?遞延股份
( 15 )、deferred?taxation?遞延稅款
( 16 )、delivery?note?交貨單
( 17 )、departmental?accounts?部門報(bào)表
E開頭:
( 1 )、entity?經(jīng)濟(jì)個(gè)體
( 2 )、environmental?audit?環(huán)境審計(jì)
( 3 )、environmental?impact?assessment?環(huán)境影響評(píng)價(jià)
( 4 )、EOQ?經(jīng)濟(jì)訂購(gòu)批量
( 5 )、equity?權(quán)益
( 6 )、equity?method?of?accounting?權(quán)益法會(huì)計(jì)計(jì)算
( 7 )、equity?share?capital?權(quán)益股本
( 8 )、equivalent?units?當(dāng)量
( 9 )、event?事項(xiàng)
( 10 )、exceptional?items?例外事項(xiàng)
( 11 )、expected?value?期望值
( 12 )、expenditure?支出
( 13 )、expenses?費(fèi)用
( 14 )、external?audit?外部審計(jì)
F開頭:
( 1 )、financial?accounting?財(cái)務(wù)會(huì)計(jì)
( 2 )、financial?accounts?calendar?adjustment?財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整
( 3 )、financial?management?財(cái)務(wù)管理
( 4 )、financial?planning?財(cái)務(wù)計(jì)劃
( 5 )、financial?statement?財(cái)務(wù)報(bào)表
( 6 )、finished?goods?完成品
( 7 )、fixed?asset?固定資產(chǎn)
( 8 )、fixed?overhead?固定制造費(fèi)用
( 7 )、fixed?asset?turnover?固定資產(chǎn)周轉(zhuǎn)率
擴(kuò)展資料:
會(huì)計(jì)分類:
按核算主體及目的分類
1、預(yù)算會(huì)計(jì):以實(shí)現(xiàn)公共職能為目的,以公共資產(chǎn)為核算對(duì)象,以公共事務(wù)為核算依據(jù),以公共業(yè)務(wù)成果為主要考核指標(biāo),其具有“公共性”、“非營(yíng)利性”、“財(cái)政性”的特點(diǎn)。
是適用于各級(jí)政府部門、行政單位和各類非營(yíng)利組織的會(huì)計(jì)體系。
2、財(cái)務(wù)會(huì)計(jì):以營(yíng)利為目的的經(jīng)濟(jì)實(shí)體為核算對(duì)象,反映企業(yè)的財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量,為改善企業(yè)內(nèi)部管理和提高經(jīng)濟(jì)效益服務(wù)。
是適用于各類企業(yè)及營(yíng)業(yè)性組織的會(huì)計(jì)體系。
按報(bào)告對(duì)象分類
1、財(cái)務(wù)會(huì)計(jì):編制財(cái)務(wù)報(bào)表,為企業(yè)內(nèi)部和外部用戶提供信息。財(cái)務(wù)會(huì)計(jì)的信息是提供廣泛的用戶。其重點(diǎn)在于報(bào)告財(cái)務(wù)狀況和營(yíng)運(yùn)狀況,主要是對(duì)外部提供參考。
2、管理會(huì)計(jì):主要是對(duì)企業(yè)的管理層提供信息,作為企業(yè)內(nèi)部各部門進(jìn)行決策的依據(jù)。沒(méi)有標(biāo)準(zhǔn)的模式、不受會(huì)計(jì)準(zhǔn)則的控制。
按行業(yè)分類
1、按行業(yè)分為:工業(yè)企業(yè)會(huì)計(jì)、商品流通會(huì)計(jì) 、金融證券會(huì)計(jì)?、保險(xiǎn)企業(yè)會(huì)計(jì)?、施工企業(yè)會(huì)計(jì)?、房地產(chǎn)業(yè)會(huì)計(jì) 、郵電通訊會(huì)計(jì) 、農(nóng)業(yè)企業(yè)會(huì)計(jì)、旅游餐飲會(huì)計(jì) 、
醫(yī)療衛(wèi)生會(huì)計(jì) 、?交通運(yùn)輸會(huì)計(jì) 、 文化教育會(huì)計(jì) 、物業(yè)管理會(huì)計(jì)、 行政事業(yè)會(huì)計(jì)、 上市公司會(huì)計(jì) 、物流企業(yè)會(huì)計(jì)等
按工作內(nèi)容分類
1、成本會(huì)計(jì):指為了求得產(chǎn)品的總成本和單位成本而核算全部生產(chǎn)費(fèi)用的會(huì)計(jì)。成本會(huì)計(jì)的中心內(nèi)容為成本核算。
成本會(huì)計(jì)分為管理及財(cái)務(wù)兩個(gè)方面,成本會(huì)計(jì)協(xié)助管理計(jì)劃及控制公司的經(jīng)營(yíng),并制定長(zhǎng)期性或策略性的決策,并且建立有利的成本控制方法、降低成本與改良品質(zhì)。
按工作范圍分類
按工作范圍分為:公共會(huì)計(jì)、私用會(huì)計(jì)、政府會(huì)計(jì)
會(huì)計(jì)的對(duì)象是指會(huì)計(jì)所核算和監(jiān)督的內(nèi)容,即特定主體能夠以貨幣表現(xiàn)的經(jīng)濟(jì)活動(dòng)。
以貨幣表現(xiàn)的經(jīng)濟(jì)活動(dòng)通常又稱為價(jià)值運(yùn)動(dòng)或資金運(yùn)動(dòng)。資金運(yùn)動(dòng)包括特定主體的資金投入、資金運(yùn)用和資金退出等過(guò)程。
參考資料來(lái)源:百度百科-會(huì)計(jì)
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