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西方会计学英语词汇

发布时间: 2021-03-21 01:20:54

『壹』 帮忙翻译几个英文的会计学术语

Paid-in capital 实收资本来 Retained earning 留存收益
Deferred revenues 递延源收入 Accrued expenses 累计支出
前3个翻译一定是对的,我是按照新准则翻的,最后一个没有对应的中文翻译,不知道你是哪看来的。前三个自己一下吧,实在不好解释,你有会计常识的立即回懂的啊

『贰』 学习会计英语的体会

学好本门课,首先,必须有一定的专业基础,接受过系统的会计理论的学习;其次,要有一定的英语水平,有一定的阅读能力和翻译能力。下面就如何学好会计英语谈谈我的几点看法:
一、强记专业词汇。在每一章书后面都有terms and phrases,其中大多数都是专业术语,只有积累了一定的词汇量,才能看懂专业英语,而专业词汇中又以会计科目的记忆为主。会计科目意义单一,比较稳定,不得随意变更。记忆资产类科目时,先记住“receivable”是“应收的”意思,从而推出“accounts receivable”“notes receivable”“interests receivable”“dividends receivable”的含义分别是“应收账款”“应收票据”“应收利息”“应收股利”;相应地,记忆负债类科目时,以“payable”“应付的”为主线,又可以导出“accounts payable”“notes payable”“interests payable”“dividends payable ”分别是“应付账款”“应付票据”“应付利息”“应付股利”的意思。
二、掌握长短句翻译技巧。在会计英语中,我们会经常碰到一些长句,语言结构层次多,修饰语多,并列成分多,语法复杂,内容又抽象,乍看一下头脑很晕。在分析长句时,可以按照以下步骤进行:
1.找出全句的主语、谓语、宾语。
2.找出修饰词或从句,理清其与主谓宾的修饰关系。
3.将长句按照语义拆分为短句,分别陈述,可适当添加词语,使句子更连贯。
如:Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary unit.该句的主语是“Assets”,谓语是“are”,宾语是“economic resources”,定语从句“that are owned or controlled by a business”和“can be expressed in monetary unit”修饰“economic resources”,该句只有一个意思,但是修饰成分多,按照汉语的翻译习惯连贯起来,可以翻译成“资产是由企业拥有或控制的、并能用货币计量的经济资源。”
三、对比中西方会计处理的差异。与我国相比,西方财务会计中所用的会计科目设置都很灵活。主要体现在收入、费用类科目的设置上。我国对收入类科目划分为主营业务收入、其他业务收入,对费用类划分科目分为财务费用、管理费用、销售费用。西方会计实务中所发生的收入和费用,并没有进行这样的划分,按发生的实际情况照实记录就可以了。举例来说,比如,某企业销售商品取得收入$10000,我国要把这项收入记在“主营业务收入”科目里,而在西方直接就记“sales revenue”(销售商品收入)科目就可以了;再比如某企业支付管理部门水电费$10000,我国要把水电费记在“管理费用”里,而西方直接就记在“utilities expense”(水电费)里,不需要再进行分类。
四、以会计循环为线索,加强实际操作。实训根据会计循环主要分为:分析经济业务(Business Transactions)并登记日记账(The Journa1)、过账(Posting)、期末调整(Adjusting)、结账(Closing)、进行试算平衡(Trial Balance)、编制会计报表(Preparing Financial Statements)等主要模块,每个专业模块紧扣业务流程,由教师提供英文的某企业某会计期间全部的经济业务资料,使学生具备用英文处理会计工作的一些基本技能,提高学生的实际应用能力。
Rome wasn't built in a day. 冰冻三尺,非一日之寒。除了上述方法之外,学习会计英语还需要有不怕苦不怕累的精神,遇到不认识的单词,字典就是最好的老师,需要发挥自己的主观能动性,动手查一查,记一记,持之以恒,日积月累,你将一定能把会计英语学好。

『叁』 有谁知道有关会计的一些专业的英语词汇吖

账簿的单词
absorption account 费用或成本分摊帐户, 附属帐
abstract account 摘要[月计]帐户
account in arrear 积欠
account in bankruptcy 破产帐款(户)
account of business 营业报告书, 损益表, 营业科目
account of cash in vault 库存现金簿
account of credit sales 赊销帐户
account of executors 遗产清册
account of receipts and payments 收支表
account of return 报酬的说明
account of the exchequer 国库帐
account of treasury 公库帐, 金库帐, 国库帐
account to give 支出帐目
accounts of assets 资产台帐
accounts to be credited 应列贷方科目
accretion account 增殖帐户
accrued debit account 应收款项帐户
accrued dividends account 应计股利帐
accumulation accounts 累积帐户
active bank account 尚有存款的银行户头
activity account 业务帐户
adjunct account 增价[附加, 附属]帐户
adjust account 整理[清理]帐目
adjust accounts 复算, 核算
adjusting account 调整帐户
advance account 预支款
advances received account 预收款帐户
adventure account 特种委托帐(投机买卖帐)
affiliated account 附属帐户
agency account 代理帐; 代理机构会计
agio account 贴水帐目
agreement account 支付协定帐目
aid account 经济援助帐户
all banks account 全国银行帐户
annual account 年度帐
annuity trust account 年金信托户
applied manufacturing expenses account 制造费用分摊帐户
appropriation account 拨款帐, 盈余分拨帐
arbitrage accounts 定裁帐, 国外转汇[套汇]帐
assets and liabilities accounts 资产及负债帐户
assets rection account 资产减项帐户
assigned account 担保帐户
attached account 法院查封帐户
audited accounts 审计决算
authorized capital stock account 法定股本帐户
auxiliary account 辅助帐户
back-to-back account 对开帐户
bad and doubtful account 坏帐与呆帐
balance account 结余[轧平]帐目, 差额清算, 决算帐户
balance sheet accounts 资产负债表帐户
bank check account 银行支票户
bear account 卖主帐, 空头账户
bills account 票据帐目
bills rediscounted account 再贴现票据帐户
blocked (money) account 冻结[封存]帐户
bond account 债券帐户
bond investment account 债券投资帐项
bonds and shares account 公债及股票帐户
bonus account 红利帐户, 奖金帐目, 差额帐
book account 帐面借贷科目; 往来帐户
branch accounts 联行帐, 支店(分店)帐户, 分类帐,
branch control account 分支机构统制帐户
branch office general account 支店往来帐户
budget account 预算帐户[科目]
budgetary expenditures account 预算支出帐户
budgetary receipts account 预算收入帐户
bull account 买主帐, 多头账
business fund account 业务资金帐项
capital account (C/A) 资本帐户, 股本帐; 国际收支的资本项目
capital adjustment account 资本调整帐户
capital assets account 固定[资本]资产帐户
capital expenditure account 资本支出帐户, 基本建设支出帐户
capital stock account 股本帐
capital stock and surplus account 股本及公积金帐户
capital-in-excess account 超额[溢收]资本帐户
card account 总帐科目分类表
cash account 现金帐户
cash over and short account 现金盈亏帐户
certified account 经(会计师)证明的帐目
charge account 零售记帐, 记帐; 赊购制
charges account 杂费帐目
check account 对帐查帐; 支票帐户
cheque account 支票帐户, 活期存款帐户
clearence account 结算帐户
clearing account 待整理帐户; 过渡[暂记]帐户, 算帐户
closed account 已结帐; 结清的帐户
closing balance account 终结余额科目
collect accounts 收帐
collecting-allocating account 集合分配帐户
collective account 统制帐户[科目]; 集合帐户
combined account 混合帐户
commercial account 商业往来帐户; 厂商价款
commercial clearing account 贸易清算帐户
commission account 酬劳费帐目
common account 共同帐户
consignment account 委托销售帐目
consignor 's sales account 寄销人销售帐户
consolidated fund abstract account 统一基金摘要会计报告
construction account 建筑工程帐户
consumed accounts 消费帐
continuing account 继续结转帐户; 连续帐户
contra account 对方[对销]帐户, 抵销科目, 轧帐方式
contra-asset account 资产对销科目[抵消帐户]
contractor 's account 承包商帐
contra-revenue account 收入抵消帐户
contra-valuation account 对销计价帐户
control account 统制[统驭]帐目
controlled accounts 补助[明细]帐户
controlled-resident account 居民外币管制帐户
conversion account 换算[兑换]帐户, 转换帐
correspondent account 通汇银行的对应帐户, 代理帐户
corresponding account 出入相抵帐目, 对应帐户
cost account 成本帐户
cost applied account 实支成本帐户, 实支费用帐
cost incurred account 已发生成本帐户, 实际费用帐户
cost of sales account 销售成本帐
cost-calculation account 成本计算帐户
credit sale account 赊销顾客帐户
creditaccount 赊(欠)帐;信贷帐
creditor 's account 债权人帐户
cross offaccounts 销帐
current account 经常[往来]帐户
current deposit account 活期存款帐户
current savings account 活期储蓄存款
custody account 委托保管帐户
debenture account 债券帐户
debt payable account 应付债款帐户[帐目]
debtor account 借方[收项]帐目
debtor and creditor account 债权债务帐户
deceased account 存款人已死亡的银行帐户
deferred account 延期帐; 递延帐户
deferred assets accounts 递延资产帐户
deferred charges account 递延费用帐户
deficit account 亏损帐户
delinquent accounts 拖欠帐款, 过期客帐
departmental account 分部帐户, 分类帐
departmental trading accounts 分类营业计算
deposit account 储款购书户, 开户订购单位, 存款帐, 提存帐户
deposit combined account 综合存款帐户
depreciation account 折旧帐户
disbursement account 支付帐
discretionary account 委托帐户
divided account 补助帐
dividend account 股息帐户[目]
dividend bank account 股息存款专户
dock landing account 码头卸货帐单
domestic exchange unsettled account 国内汇兑未清结帐户
donated surplus account 捐赠盈余帐
donation account 捐赠帐户
double column ledger account 双栏分类帐户
double entry account 复式会计
drawing account 出支款项, 提款帐户; 预支佣金[工薪], 业主提款[往来]帐户
entry account 登帐
equalization account 平均股息帐
equalization reserve account 外汇平衡准备帐户, 平均准备帐户
equity account 剩余财产帐
equity accounts 主权帐户
exchange equalization account 外汇平衡帐户[平准帐项]
exchange stabilization account 外汇稳定帐户
expenditure account 开支[支出]帐目
expense account 开支帐, 费用帐, 营业费帐
export account 出口往来帐户
external accounts 境外帐户
factory ledger controlling account 工厂分类帐统制帐户
false account 假帐
farm trust account 农业信托帐户
Federal sector account 美国的联邦部门收支帐户, 联邦预算国民收入帐户
fee checking account 收费支票户
fictitious account 虚伪帐户
ficiary account 托管户
final accounts 决算帐户, 期末帐单, 总结性报告; 结论
financial assets and liabilities accounts 金融资产负债帐
financial transaction accounts 财务往来帐户
finished goods account 制成品帐户
finished goods inventory account 制成品存货帐
fixed account 定期存款
flow-of-funds accounts (FOF a/c) 资金流量帐户
foreign agents accounts 国外代理人帐户
foreign currency account 存在国外的外币帐户
foreign exchange account 外汇帐
foreign exchange equalization account 外汇平衡帐户
frozen account 冻结帐户
fund account 基金帐户
general account 一般会计, 普通帐(户), 总帐, 总决算, 往来对帐单
general fund account 普通基金帐户
general fund appropriation account 普通基金拨款帐户
general fund receipt account 普通资金收入帐户, 资金收入总帐
general ledger accounts 总分类帐户
general profit and loss account 总损益帐
head office general account 总公司[总行, 总店]往来帐户
hire charge account 租费帐
hypothecated account 抵押帐户
immovables account 不动产帐目
import bill payable account 应付进口汇票帐户
import credit account 进口收入帐户
import debit account 进口支出帐户
imprest cash account 定额备用金帐户
in account with 与...有生意来往
inactive account (I.A.) 静止帐户
income account 损益表, 收益帐, 损益计算书
income distribution account 收入分配帐户
income statement account 成果[损益]帐户
income summary account 损益汇总帐户
indent account 委托代买品帐目, 代办帐户, 订购品帐目
indivial retirement account 个人退休金帐户
indivial's account 个体计算, 分户帐目
instalment receivable account 应收分期帐款
inter-bank account 联行帐户
inter-branch account 联行往来帐户
inter-company accounts 联营公司间往来帐户
inter-departmental account 部门间往来帐户
interest account 利息帐户
interest-bearing check account 有息[计息]支票户
inter-fund account 基金间往来帐户
intermediate account 媒介[中间]帐户, 期内帐单
international equalization account 国际平衡帐户
inventory account 存货帐
inventory suspense account 存货暂记帐户
investment account 投资帐(户)
issuing account 发行帐户
itemized account 明细帐
journal account 流水帐
keep account with 与 ... 继续交易, 与...有帐务往来
keep accounts 记帐
labour cost account 劳务费帐户
landing account 起货单, 卸货报告; 栈单
ledger accounts 分类帐帐户, 总帐, 分户帐
liability account 负债帐户[表]
liquidated account 已清算帐户
liquidation account 清算变产表, 清理帐户
loan account 贷款[放款]帐户
long account 多头帐户, 经纪人用雇客证券或货品登记簿
loss and gain account 损益帐
lot and building account 房地产帐
machinery account 机器
margin account 证券交易中的顾客保证金户
master control account 总统驭帐户
master's account 所有主帐
mate account 对应科目
material purchased account 材料采购帐
memoranm account 备查帐册(即在资产负债以外的备忘记录)
merchandise inventory account 商品库存帐户
merchandise purchases account 进货帐户
merchandise sales account 销货帐户
merchandise trading account 商品购销[贸易]帐户
miscellaneous accounts 杂项帐户
mixed account 混合帐户
money account 现金帐
mutual currency account (MCA) 相互通货帐户
mutually offsetting accounts 对比帐户
national account 国民核算[帐户], 国民收入和生产核算帐户
national capital account 国民资本帐户

『肆』 会计学 英语专业术语

可以去
涉外会计网
http://www.wtokj.com/
上搜索下就行了!
-----------------------------------------
accountant 会计师
bookkeeping 簿记
bookkeeper 簿记师
double-entry bookkeeping 复式簿记
single-entry bookkeeping 单式簿记
account book 帐簿,会计簿册
cashbook 现金出纳簿
journal 日记簿
statement of accounts 帐目表,帐单
balance (sheet) 资产平稳表
financial year, trading year 财政年度
income and expenditure, receipts and expenditure, output and input 支出和收入
assets 资产
liabilities 债务,负债
debit 借方
turnover, volume of business 营业额,销售额
cash on hand 留存现金,库存现金
cash balance 现金余额,现款结存
credit balance 贷方余额
debit balance 借方余额,借方差额
deficit 亏空
balance of trade 贸易差额,国际贸易平衡
balance of payments (国际)收支,国际收支差额表

发弃财产 abandoned property
发弃费用 abandonment charges,abandonment expenses
非常成本 abnormal cost
非常折旧 abnormal depreciation
非常损失 abnormal loss
原始成本 aboriginal cost,original cost
高于面值 above par
经常项目,在界线上 above the line
确定产权 absolute title
已吸收负荷,已分配费用 absorbed burden,applied expenses
已吸收成本 absorbed cost
国库帐 account of the exchequer
公库帐 account of treasury
承销清单,赊销 account sales
认定帐款,债权人认可的帐款 account stated
帐目名称,会计科目 account title
转帐通知单 account transfer memo
财务责任,会计责任 accountability
责任单位 accountability unit
应负财务责任的,应计列的 accountable
应负责事实,应负责事件 accountable condition,accountable event
应负财务责任人员 accountable person

accumulated depreciation 累计折旧
adjusted trial balance 调整后试算余额
adjusting entry 调整分录
book bvalue of a plant asset 固定资产账面净值
cash-basis accounting 现金收付制会计
contra account 备抵调整账户
depreciation 折旧
matching principle 配比原则
plant asset 固定资产
prepaid expense 待摊费用
revenue principle 收入原则
time-period concept 时间-期间概念
unearned revenue 未实现收入
-------------------------------------------------------------------------------------
或者,你去
大家学单词-网络贴吧
http://tieba..com/f?kz=388917320

http://bbs.360e.net/dispbbs.asp?BoardID=63&id=2867

http://www.hxen.com/word/kuaiji/
看看吧!

『伍』 会计英语的专业词汇有哪些

acceptance 承兑

account 账户

accountant 会计员

accounting 会计

accounting system 会计制度

accounts payable 应付账款

accounts receivable 应收账款

accumulated profits 累积利益

adjusting entry 调整记录

adjustment 调整

administration expense 管理费用

advances 预付

advertising expense 广告费

agency 代理

agent 代理人

agreement 契约

allotments 分配数

allowance 津贴

amalgamation 合并

amortization 摊销

amortized cost 应摊成本

annuities 年金

applied cost 已分配成本

applied expense 已分配费用

applied manufacturing expense 己分配制造费用

apportioned charge 摊派费用

appreciation 涨价

article of association 公司章程

assessment 课税

assets 资产

attorney fee 律师费

audit 审计

auditor 审计员

average 平均数

average cost 平均成本

bad debt 坏账

balance 余额

balance sheet 资产负债表

bank account 银行账户

bank balance 银行结存

bank charge 银行手续费

bank deposit 银行存款

bank discount 银行贴现

bank draft 银行汇票

bank loan 银行借款

bank overdraft 银行透支

bankers acceptance 银行承兑

bankruptcy 破产

bearer 持票人

beneficiary 受益人

bequest 遗产

bill 票据

bill of exchange 汇票

bill of lading 提单

bills discounted 贴现票据

bills payable 应付票据

bills receivable 应收票据

board of directors 董事会

bonds 债券

bonus 红利

book value 账面价值

bookkeeper 簿记员

bookkeeping 簿记

branch office general ledger 支店往来账户

broker 经纪人

brought down 接前

brought forward 接上页

budget 预算

by-proct 副产品

by-proct sales 副产品销售

capital 股本

capital income 资本收益

capital outlay 资本支出

capital stock 股本

capital stock certificate 股票

carried down 移后

carried forward 移下页

cash 现金

cash account 现金账户

cash in bank 存银行现金

cash on delivery 交货收款

cash on hand 库存现金

cash payment 现金支付

cash purchase 现购

cash sale 现沽

cashier 出纳员

cashiers check 本票

certificate of deposit 存款单折

certificate of indebtedness 借据

certified check 保付支票

certified public accountant 会计师

charges 费用

charge for remittances 汇水手续费

charter 营业执照

chartered accountant 会计师

chattles 动产

check 支票

checkbook stub 支票存根

closed account 己结清账户

closing 结算

closing entries 结账纪录

closing stock 期末存货

closing the book 结账

columnar journal 多栏日记账

combination 联合

commission 佣金

commodity 商品

『陆』 会计学方面都有哪些主要英文词汇

会计学英语词汇
accountant 会计师
bookkeeping 簿记
bookkeeper 簿记师
double-entry bookkeeping 复式簿记
single-entry bookkeeping 单式簿记
account book 帐簿,会计簿册
cashbook 现金出纳簿
journal 日记簿
statement of accounts 帐目表,帐单
balance (sheet) 资产平稳表
financial year, trading year 财政年度
income and expenditure, receipts and expenditure, output and input 支出和收入
assets 资产
liabilities 债务,负债
debit 借方
turnover, volume of business 营业额,销售额
cash on hand 留存现金,库存现金
cash balance 现金余额,现款结存
credit balance 贷方余额
debit balance 借方余额,借方差额
deficit 亏空
balance of trade 贸易差额,国际贸易平衡
balance of payments (国际)收支,国际收支差额表
祝你愉快!

『柒』 会计英语单词有哪些

会计学英语词汇
accountant
会计师
bookkeeping
簿记
bookkeeper
簿记师
double-entry
bookkeeping
复式簿记
single-entry
bookkeeping
单式簿记
account
book
帐簿,会计簿册
cashbook
现金出纳簿
journal
日记簿
statement
of
accounts
帐目表,帐单
balance
(sheet)
资产平稳表
financial
year,
trading
year
财政年度
income
and
expenditure,
receipts
and
expenditure,
output
and
input
支出和收入
assets
资产
liabilities
债务,负债
debit
借方
turnover,
volume
of
business
营业额,销售额
cash
on
hand
留存现金,库存现金
cash
balance
现金余额,现款结存
credit
balance
贷方余额
debit
balance
借方余额,借方差额
deficit
亏空
balance
of
trade
贸易差额,国际贸易平衡
balance
of
payments
(国际)收支,国际收支差额表
祝你愉快!

『捌』 求会计英语的专业词汇

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。