会计常用英文词汇_急求会计类的英文单词要有中文解释的

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文章目录列表:

1.会计常用英文词汇
2.急求会计类的英文单词要有中文解释的
3.会计英语专业词汇
4.会计英语词汇漫谈
5.求会计英语的专业词汇

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

急求会计类的英文单词要有中文解释的

accountant---会计

bank teller--银行出纳员

bank manager--银行经理 monk--和尚

nun--修女

priest--牧师

actor--演员

actress -- 女演员

dancer--舞蹈演员

director-- 导演

disc jockey (D.J.)--电台的音乐节目主持人

master of ceremonies (M.C.)-- 节目主持人,司仪

model-- 模特儿

producer-- **制片人

singer--歌手

stage hand--置景工 dentist--牙医

doctor--医生

nurse--护士

pediatrician--儿科医师

physician--内科医师

physician\'s assistant (P.A.)--内科医师助理

psychiatrist--精神病医师

psychologist--心理学者

surgeon--外科医生

veterinarian--兽医

baggage handler--行李管理者

copilot--副驾驶员

customs officer--海关官员

flight attendant--飞机上的服务员

navigator-- 航海家

pilot-- 飞行员

ticket taker-- 收票员

travel agent-- 旅行社 architect--建筑师

civil engineer--土木工程师

firefighter--消防人员

police officer--警官

politician--政客

postal worker--邮政工人

sanitation engineer--(美委婉语)垃圾清洁工

baker--面包师

bartender--酒吧招待，酒吧侍者

bus boy--餐厅侍者助手

butcher-- 屠宰商 [美]小贩

chef --大厨

cook--厨师

dishwasher--洗碗机

host / hostess-- 主人 酒店业主经营酒馆或旅馆的人

restaurateur--餐馆老板, 饭店主人

sous-chef--助理厨师

waiter/waitress--服务员

wine steward-- businessman--商人

consultant--顾问

data entry operator--资料登录员

executive assistant--行政助理

file clerk--档案管理者

office manager--业务经理

office worker--上班一族

receptionist--接待员

secretary--秘书

supervisor--主管

shorthand typist--速记打字员

attorney--律师

bailiff--执行官

court clerk--法庭办事员

judge--法官

jury foreman--陪审团主席

lawyer--律师

translator--翻译者 builder--建筑工人

carpenter---木匠

electrician--电工

laborer--壮工

maintenance engineer--维修工程师

mechanic--机械工

painter--油漆匠

plumber--水管工人

tailor--裁缝师

bus driver--公交司机

cab driver--机车司机

chauffeur--私人司机

courier-- 旅行团的服务员

dispatcher--发报机

driver--司机

forklift operator--叉式升降机操作员

taxi driver--出租车司机

truck driver--卡车司机 admiral-- 海军将军

boatswain--水手长

captain--船长

fisherman--渔夫

petty officer--海军的士官,公务员

mariner--水手

sailor--水手

seaman--海员

au pair-- 换工住宿的女孩

babysitter-- 临时照顾幼儿者

caretaker--看管者

nanny--奶妈

pediatrician--儿科医师

obstetrician---产科医师 instructor--教师

professor--教授

pupil--小学生

student--学生

teacher--老师

tutor--导师

barber--理发师

hairdresser--美容师

hairstylist--发型师

jeweler--宝石商

shoemaker--鞋店,皮鞋匠

watchmaker--钟表匠 butler--男管家

chauffeur--私人司机

gardener--园丁

housecleaner--打扫房屋者

maid--女仆

servant--仆人

astronaut--宇航员

chemist---药剂师

engineer--工程师

scientist--科学家

technician--技师 bookseller--书商

clerk--职员

employee--雇员

salesperson--售货员

shop assistant--店员

author --作者

chief editor--主编

journalist -- 记者

photographer--摄影师

photo journalist --摄影记者

writer--作家 farmer--农民

miner--矿工

shepherd--牧羊人

soldier--士兵

会计英语专业词汇

国际会计术语英汉对照 Account 账户 Accounting system 会计系统 American Accounting Association 美国会计协会 Audit 审计 Balance sheet 资产负债表 bookkeeping 簿记 cash folw prospects 现金流量预测 certificate in Internal Auditing 内部审计证书 certificate in Management Accounting 管理会计证书 Certificate Public Accountant 注册会计师 cost accounting 成本会计 external users 外部使用者 financial accounting 财务会计 financial accounting standards board 会计准则委员会 financial forecast 财务预测

会计英语词汇漫谈

一、资产类 Assets

流动资产 Current assets

货币资金 Cash and cash equivalents

1001 现金 Cash

1002 银行存款 Cash in bank

1009 其他货币资金 Other cash and cash equivalents

100901 外埠存款 Other city Cash in bank

100902 银行本票 Cashier?s cheque

100903 银行汇票 Bank draft

100904 信用卡 Credit card

100905 信用证保证金 L/C Guarantee deposits

100906 存出投资款 Refundable deposits

1101 短期投资 Short-term investments

110101 股票 Short-term investments - stock

110102 债券 Short-term investments - corporate bonds

110103 基金 Short-term investments - corporate funds

110110 其他 Short-term investments - other

1102 短期投资跌价准备 Short-term investments falling price reserves

应收款 Account receivable

1111 应收票据 Note receivable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

1121 应收股利 Dividend receivable

1122 应收利息 Interest receivable

1131 应收账款 Account receivable

1133 其他应收款 Other notes receivable

1141 坏账准备 Bad debt reserves

1151 预付账款 Advance money

1161 应收补贴款 Cover deficit by state subsidies of receivable

库存资产 Inventories

1201 物资采购 Supplies purchasing

1211 原材料 Raw materials

1221 包装物 Wrappage

1231 低值易耗品 Low-value consumption goods

1232 材料成本差异 Materials cost variance

1241 自制半成品 Semi-Finished goods

1243 库存商品 Finished goods

1244 商品进销差价 Differences between purchasing and selling price

1251 委托加工物资 Work in process - outsourced

1261 委托代销商品 Trust to and sell the goods on a commission basis

1271 受托代销商品 Commissioned and sell the goods on a commission basis

1281 存货跌价准备 Inventory falling price reserves

1291 分期收款发出商品 Collect money and send out the goods by stages

1301 待摊费用 Deferred and prepaid expenses

长期投资 Long-term investment

1401 长期股权投资 Long-term investment on stocks

140101 股票投资 Investment on stocks

140102 其他股权投资 Other investment on stocks

1402 长期债权投资 Long-term investment on bonds

140201 债券投资 Investment on bonds

140202 其他债权投资 Other investment on bonds

1421 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

1431 委托贷款 Entrust loans

143101 本金 Principal

143102 利息 Interest

143103 减值准备 Depreciation reserves

1501 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

1502 累计折旧 Accumulated depreciation

1505 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

1601 工程物资 Project goods and material

160101 专用材料 Special-purpose material

160102 专用设备 Special-purpose equipment

160103 预付大型设备款 Prepayments for equipment

160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate

1603 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

1605 在建工程减值准备 Construction-in-process depreciation reserves

1701 固定资产清理 Liquidation of fixed assets

1801 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

1805 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

1815 未确认融资费用 Unacknowledged financial charges

待处理财产损溢 Wait deal assets loss or income

1901 长期待摊费用 Long-term deferred and prepaid expenses

1911 待处理财产损溢 Wait deal assets loss or income

191101待处理流动资产损溢 Wait deal intangible assets loss or income

191102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

2101 短期借款 Short-term borrowing

2111 应付票据 Notes payable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

2121 应付账款 Account payable

2131 预收账款 Deposit received

2141 代销商品款 Proxy sale goods revenue

2151 应付工资 Accrued wages

2153 应付福利费 Accrued welfarism

2161 应付股利 Dividends payable

2171 应交税金 Tax payable

217101 应交增值税 value added tax payable

21710101 进项税额 Withholdings on VAT

21710102 已交税金 Paying tax

21710103 转出未交增值税 Unpaid VAT changeover

21710104 减免税款 Tax deduction

21710105 销项税额 Substituted money on VAT

21710106 出口退税 Tax reimbursement for export

21710107 进项税额转出 Changeover withnoldings on VAT

21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax

21710109 转出多交增值税 Overpaid VAT changeover

21710110 未交增值税 Unpaid VAT

217102 应交营业税 Business tax payable

217103 应交消费税 Consumption tax payable

217104 应交资源税 Resources tax payable

217105 应交所得税 Income tax payable

217106 应交土地增值税 Increment tax on land value payable

217107 应交城市维护建设税 Tax for maintaining and building cities payable

217108 应交房产税 Housing property tax payable

217109 应交土地使用税 Tenure tax payable

217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable

217111 应交个人所得税 Personal income tax payable

2176 其他应交款 Other fund in conformity with paying

2181 其他应付款 Other payables

2191 预提费用 Drawing expense in advance

其他负债 Other liabilities

2201 待转资产价值 Pending changerover assets value

2211 预计负债 Anticipation liabilities

长期负债 Long-term Liabilities

2301 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

2311 应付债券 Bonds payable

231101 债券面值 Face value, Par value

231102 债券溢价 Premium on bonds

231103 债券折价 Discount on bonds

231104 应计利息 Accrued interest

2321 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

2331 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

2341 递延税款 Deferral taxes

三、所有者权益类 OWNERS? EQUITY

资本 Capita

3101 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

3103 已归还投资 Investment Returned

公积

3111 资本公积 Capital reserve

311101 资本(或股本)溢价 Cpital(or Stock) premium

311102 接受捐赠非现金资产准备 Receive non-cash donate reserve

311103 股权投资准备 Stock right investment reserves

311105 拨款转入 Allocate sums changeover in

311106 外币资本折算差额 Foreign currency capital

311107 其他资本公积 Other capital reserve

3121 盈余公积 Surplus reserves

312101 法定盈余公积 Legal surplus

312102 任意盈余公积 Free surplus reserves

312103 法定公益金 Legal public welfare fund

312104 储备基金 Reserve fund

312105 企业发展基金 Enterprise expension fund

312106 利润归还投资 Profits capitalizad on return of investment

利润 Profits

3131 本年利润 Current year profits

3141 利润分配 Profit distribution

314101 其他转入 Other chengeover in

314102 提取法定盈余公积 Withdrawal legal surplus

314103 提取法定公益金 Withdrawal legal public welfare funds

314104 提取储备基金 Withdrawal reserve fund

314105 提取企业发展基金 Withdrawal reserve for business expansion

314106 提取职工奖励及福利基金 Withdrawal staff and workers? bonus and welfare fund

314107 利润归还投资 Profits capitalizad on return of investment

314108 应付优先股股利 Preferred Stock dividends payable

314109 提取任意盈余公积 Withdrawal other common accumulation fund

314110 应付普通股股利 Common Stock dividends payable

314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

314115 未分配利润 Undistributed profit

四、成本类 Cost

4101 生产成本 Cost of manufacture

410101 基本生产成本 Base cost of manufacture

410102 辅助生产成本 Auxiliary cost of manufacture

4105 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

4107 劳务成本 Service costs

五、损益类 Profit and loss

收入 Income

业务收入 OPERATING INCOME

5101 主营业务收入 Prime operating revenue

产品销售收入 Sales revenue

服务收入 Service revenue

5102 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

5201 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

5203 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

5301 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

5401 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

5402 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

5405 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

5501 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

5502 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

求会计英语的专业词汇

　account 、 accounting 和accountant

　account 有很多意思，常见的主要是?说明、解释；计算、帐单；银行帐户?。例如：

1、? he gave me a full? account of his plan。他把计划给我做了完整的说明。

2、? charge it to my account。把它记在我的帐上。

3、? cashier： good? afternoon。 can i help you ？银行出纳：下午好，能为您做什么？

man ： i'd like to open a bank account .男人：我想开一个银行存款帐户。

还有 account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。

　在 account 后面加上词缀 ing 就成为 accounting ，其意义也相应变为会计、会计学。例如：

1、accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.　会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。

2、it has been said that accounting is the language of business.　据说会计是?商业语言?

3、accounting is one of the fastest growing profession in the modern business world.会计是当今经济社会中发展最快的职业之一。

4、? financial accounting and managerial accounting are two major specialized fields in accounting.　财务会计和管理会计是会计的两个主要的专门领域。

其他还有 accounting profession（会计职业）、accounting elements（会计要素）等。

　accountant 比account只多ant三个字母，其意思是会计师、会计人员。例如：

1、a certified public accountant or cpa, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate.注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。

2、private accountant , also called executive or administrative accountant, handle the financial records of a business.私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。

　总之，这三个词，有很深的渊源关系。

　assets、liabilities 和owner's equity

　这三个词分别是资产、负债和所有者权益，是会计等式的三个要素。

assets 这个词表示资产时一定要用复数形式，即词尾要有 ?s?。如果不用复数形式，就成为?宝物，天赋、技能?的意思。例如：

1、? assets are properties that are owned and have monetary values；for instance，cash，inventory，buildings，equipment.　资产是指企业所拥有的、具有货币价值的财产，如现金、存货、建筑物、设备。

2、? assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.　资产是由企业拥有或控制并能用货币计量的经济资源。

3、? assets can be classified into current assets and non-current assets .　资产可以划分为流动资产和非流动资产。

　liabilities 是liability 的复数形式。它的意思是法律上的责任、义务。如 liability for an accident （肇事的责任）；liability to pay taxes （纳税的义务）。只有其为复数形式 liabilities 时才表示负债、债务的意思。例如：

1、? liabilities are the obligations or debt that a business must pay in money or services at some time in the future.　负债是指将来需用货币或服务偿还的债务或履行的义务。

2、? liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable.　负债是欠外部的数额，如应付票据、应付帐款、应付债券。

　owner's equity 是由 owner (所有者、业主)和equity （权益）构成为?业主权益?。例如：

1、 owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities.　业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额与负债之间的差额。

2、 capital is the interest of the owners in an enterprise. also known as owner's equity.　资本是企业所有者的利益，也称为业主权益。

3、 owner's equity include owner ?s investment in a business and accumulated operating results since the beginning of the operation.　业主权益包括业主的投资以及企业自开业以来积累的经营成果。

　上述会计要素相互之间的关系用一个简单的数学公式来表示，就是会计恒等式：

assets=liabilities+owner's equity

资产=负债+业主权益

　ledgers 和 journals

　ledgers 在簿记上是分类帐的意思，可以和其他词汇搭配，构成许多会计词汇。如ledger accounts（分类帐户）、general ledger（总分类帐）、subsidiary ledger（明细分类帐）等。例如：

1、 ledger accounts are used to record business transactions' effect on an accounting entity.　分类帐户被用来记录交易对会计主体的影响。

2、a ledger account is simply a record of changes （increase and decrease）and balances in value of a specific accounting item.　分类帐户不过是特定会计项目价值的变动（增加与减少）和结余的记录。

3、the general ledger is the book used to list all the accounts established by an organization.

总分类帐是一本列出一个单位所设立的全部帐户的帐本。

4、further simplification of the general ledger is brought about by the use of subsidiary ledger.

使用明细分类帐使总分类帐更加简化明了。

5、the advantages of subsidiary ledger are as following：（1）reduces ledger detail ；（2）permits better division of labor；（3）permits a different sequence of accounts；（4）permits better internal control。

明细分类帐的优点如下；（1）减少分类帐的细节；（2）使劳动分工更合理；（3）允许不同的帐户排序（4）便于更好地内部控制。

　journal 比较常用的意思是?日记、日志；杂志、刊物?，如keep a journal （记日志）、a ship's journal (航海日志)，a monthly journal (月刊)，单词 diary 也有?日记?的意思，但journal 比 diary 更强调?正式记录?。journal 在会计词汇上的意思是?日记帐?。例如：

1、in a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a journal.　在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做?日记帐?的会计帐上。

2、a journal is a chronological(arrange in order of time ) record of business transactions.　 日记帐是对经济交易的序时（即按时间的顺序）记录。

3、in a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different? accounts.　在日记帐上记帐时，既定交易的借方和贷方一起被记录，但在分类帐记录中，一笔交易的借方和贷方进入不同的帐户中。

4、a journal may be a general journal or it may be a group of special journals.日记帐可以是一本通用日记帐，也可以是一组特种日记帐。

　current assets、fixed assets 和 current liabilities

　current 是一个很有意思的词汇。它既可以是形容词，也可以是名词。作为形容词，current 意思是?通用的、流通的，现在的?，如 current money（通货），current english（现代英语），current fashion（目前流行的风尚）；作为名词，current 的意思是?水流、气流，电流，动向、潮流?，如 the current of a river （河的水流），the cold current （寒流），a direct current （直流电），the current of public opinion（舆论的动向）。在这里，还要特别提到英国的两种存款 current account （活期存款，也相当于美国银行中的 checking account ）和deposit account （储蓄存款，也相当于美国银行中的 savings account ）。如果你到英国银行对柜员说：?could you tell me what sorts of accounts there are ？?（您能告诉我有几种什么存款吗？）银行柜员就会说：?well，there are basically two types of? accounts .there's a current account and a deposit account. with the current account you can pay for things by cheque, but you don't earn any interest . with the deposit account ,you earn interest ,but you can't pay for things by cheque（基本上有两种存款，一种活期存款，一种储蓄存款；活期存款你可以用支票支付，但没有利息；储蓄存款可以挣到利息，但不能用支票支付。）

　current assets 就是?流动资产?。例如：

1、current assets are the assets reasonably expected to be converted into cash or used in the current operation of the business.(the current period is generally taken as one year.) examples are cash, notes receivable, accounts receivable, inventory , and prepaid expenses.　流动资产指的是有充分理由认为在当期经营活动中转换成现金或被使用的资产(一般是一年期)。现金、应收票据、应收帐款、存货以及预付的费用都属于流动资产。

说到流动资产，就不能不提到另一个词汇 fixed assets（固定资产）。例如：

2、fixed assets are the long-lived assets used in the production of goods or services. these assets, sometime called non-current assets, are used in the operation of business rather than being held for sale.　固定资产是在产品和服务的生产过程中使用的寿命较长的资产。这些资产有时称为非流动资产，是公司经营中为了使用而不是为销售而置备的资产。

　current liabilities 就是?流动负债?。例如：

3、current liabilities . debts which must be satisfied from current assets within the next operating period, usually one year. examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.　流动负债。在下一个经营期间，通常是一年内必须用流动资产偿还的债务。应付帐款、应付票据、长期债务的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。

　receivable 、payable和 prepaid

　将receivable 和payable 两个词稍加比较，不难发现它们后面的四个字母相同，都有-able ，这是英语词汇构成的后缀之一。这个词缀紧接在动词之后，使动词变成形容词，表示?能够?、适于?、可?、应?。receive（收到、接受）加上- able 成为receivable，其意义也相应成为?能收的、应收的?；同样pay（付款、支付）加上-able 也相应成为?应付的?。这里要特别提到的是，动词后缀有-able 所形成的形容词，和一般形容词不同，在修饰名词时，它不在名词之前而在名词之后。例如accounts receivable（应收帐款）、accounts payable （应付帐款）、notes receivable（应收票据）、notes payable（应付票据）。下面举出几个句子来操练一下这几个会计词汇：

1、a business with many credit customers would set up the general ledger accounts receivable account for all credit customers and a separate account for each credit customer.　有很多赊购客户的企业应设置一个应收帐款总分类帐户，登记所有赊购客户欠的货款，并为每个赊购客户设置一个明细帐户。

2、accounts receivable are often classified as current assets.　应收帐款通常归入流动资产。

3、accounts receivable arise when a business sells goods and service on credit.　当企业以赊帐方式销售产品或提供服务时，就产生应收帐款。

4、a promissory note is regarded as notes receivable for the payee and notes payable for the maker.　本票对受款人来说是应收票据，对出票人来说则是应付票据。

5、notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value.　能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。

6、accounts payable and notes payable are typical example of current liabilities.　应付帐款和应付票据是流动负债的典型例子。

7、as stated above, accounts payable and notes payable are usually created by a company's economic activities, such as purchases of merchandise and services received in the normal course of business.　如前所述，应付帐款和应付票据通常产生于企业的经营活动，例如在正常经营过程中的赊帐购买商品和接受服务。

prepaid（预付的） 这个词和前面的pay 关系非常密切,实际上就是在pay 的过去分词paid 前加上一个前缀pre-，这个前缀表示?前、预先?之意，合起来就是?预付的?。例如：

8、assume that a business paid a $1200 premium on april 1 for one year's insurance in advance. this represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). thus, the entry would be :

dr. prepaid expenses?prepaid insurance? $1200

cr. cash? $1200

假设，一个公司4月1日支付了1200美圆的保险费预付一年的保险费。这意味着一种资产（预付费用）的增加，另一种资产（现金）的减少。因此，会计分录应为：

借：预付费用?预付保险费? 1200美圆

贷：现金? 1200美圆

　inventory（存货）

　inventory （存货），在会计英语词汇中是最基本的词汇之一，与这个词汇有关的词汇，比如与存货计价有关的方法，在会计报表及其说明解释中是经常可以见到的，因此，就让我们将它们放在一起来漫谈。例如：

1、inventory must be measured at the acquisition cost in conformity with the historical cost principle.　存货必须遵循历史成本原则按取得成本计价。

2、in manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.　对于工业企业而言，主要有三类存货：原材料、半成品和产成品。

下面这几个都是存货计价的专门词汇，不能不谈到。

specific identification method （个别辨认法）

3、under the specific identification method, the specific actual cost is assigned to each unit.　在个别辨认法下，要按每一存货项目辨认实际成本。

4、average-cost method （平均成本法）　

? average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale.　可供销售的商品成本总值除以可供销售的商品数量就得到平均单位成本。

5、first-in, first-out method （先进先出法）

under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices.　在先进先出法下，假设企业首先销售最早购入的商品，期末存货按最近的购货价格计价。

6、last-in, first-out method （后进先出法）

the title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of ?old? goods acquired in the earliest purchases.　这种方法的名称意味着最后购进的商品最先销售出去，而期末存货由那些最早购入的?老?存货构成。

　long-term assets 和 long-term liabilities

　long-term（长期的）和assets、liabilities结合，分别构成long-term assets（长期资产）和long-term liabilities（长期负债）。

long-term assets（长期资产）也有写成long-lived assets 的，与fixed assets（固定资产）、plant and equipment（厂房和设备），甚至还有property（财产）相互重叠。请看几个例句：

1、long-term assets are characterized by highly economic values, physical and nonphysical substance, useful life of more? than one accounting period.　长期资产有如下特征：经济价值高，具有实物形态或不具有实物形态，使用年限超过一个会计期间。

2、long-term assets are classified into tangible assets and intangible assets.　长期资产可以分为有形资产和无形资产。

3、tangible assets include land, buildings, plant and equipment.　有形资产包括土地、房屋、厂房和设备

4、the term plant and equipment is used to describe long-lived assets acquired for use in the operation of the business and not intended for resale to customers.　术语?厂房和设备?用来描述企业为经营使用而购买并不打算再出售给顾客的长期资产。

5、the term fixed assets has long been used in accounting literature to describe all types of plant and equipment.　长期以来，会计文献一直使用?固定资产?这一名词来代表各种厂房和设备。

6、the term intangible assets is used to describe assets which are used in the operation of the business but no physical substance, and non-current.　无形资产是指应用于企业的经营活动，但没有实物形态且非流动的资产。

7、intangible assets include goodwill, patents, trademarks, copyrights, and franchise.　无形资产包括商誉、专利权、商标、版权，以及专营权。

long-term assets（长期负债）是企业由于过去交易事实或行为而产生的，并将于一年或超过一年的一个营业周期以上偿还的债务。一般有应付公司债券、应付长期票据等。例如：

8、long-term liabilities are obligations that do not qualify as current liabilities. mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities. 长期负债是指不符合流动负债条件的负债。应付抵押借款、长期租赁、应付长期票据，以及应付债券都是长期负债的一些例子。

9、long-term liabilities are measured in accordance with historical cost principle.　长期负债按照历史成本原则计量。

10、bonds payable are the typical example of long-term liabilities. 应付债券是长期负债的典型例子。

?

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。

Account 帐户

Accounting system 会计系统

American Accounting Association 美国会计协会

American Institute of CPAs 美国注册会计师协会

Audit 审计

Balance sheet 资产负债表

Bookkeepking 簿记

Cash flow prospects 现金流量预测

Certificate in Internal Auditing 内部审计证书

Certificate in Management Accounting 管理会计证书

Certificate Public Accountant注册会计师

Cost accounting 成本会计

External users 外部使用者

Financial accounting 财务会计

Financial Accounting Standards Board 财务会计准则委员会

Financial forecast 财务预测

Generally accepted accounting principles 公认会计原则

General-purpose information 通用目的信息

Government Accounting Office 政府会计办公室

Income statement 损益表

Institute of Internal Auditors 内部审计师协会

Institute of Management Accountants 管理会计师协会

Integrity 整合性

Internal auditing 内部审计

Internal control structure 内部控制结构

Internal Revenue Service 国内收入署

Internal users 内部使用者

Management accounting 管理会计

Return of investment 投资回报

Return on investment 投资报酬

Securities and Exchange Commission 证券交易委员会

Statement of cash flow 现金流量表

Statement of financial position 财务状况表

Tax accounting 税务会计

Accounting equation 会计等式

Articulation 勾稽关系

Assets 资产

Business entity 企业个体

Capital stock 股本

Corporation 公司

Cost principle 成本原则

Creditor 债权人

Deflation 通货紧缩

Disclosure 批露

Expenses 费用

Financial statement 财务报表

Financial activities 筹资活动

Going-concern assumption 持续经营假设

Inflation 通货膨涨

Investing activities 投资活动

Liabilities 负债

Negative cash flow 负现金流量

Operating activities 经营活动

Owner's equity 所有者权益

Partnership 合伙企业

Positive cash flow 正现金流量

Retained earning 留存利润

Revenue 收入

Sole proprietorship 独资企业

Solvency 清偿能力

Stable-dollar assumption 稳定货币假设

Stockholders 股东

Stockholders' equity 股东权益

Window dressing 门面粉饰

对了，如果楼主想要全面提高会计/财务方面的英语听说能力的话，光背单词是远远不够的，能够进行日常的英语对话交流也很重要。推荐《西雅图工作英语》给你，里面有大量的财务/审计方面的英语对话、单句还有词汇短语，我们会计部的同事都反映这套教材很不错的，英语表达非常地道，对日常工作很有帮助。