会计常用资产类词汇

会计常用资产类词汇

　为了帮助大家会计行业的大家熟悉英语，我整理了一些会计常用英语词汇，希望能对大家有所帮助!

　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

　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

　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 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

　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

;

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 reduction 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

fiduciary 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 (IA) 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

individual retirement account 个人退休金帐户

individual'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

memorandum 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

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-product 副产品

by-product 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

会计是以货币为主要计量单位，运用专门的方法，核算和监督一个单位经济活动的一种经济管理工作。

会计是以货币为主要的计量单位，以凭证为主要的依据，借助于专门的技术方法，对一定单位的资金运动进行全面、综合、连续、系统的核算与监督，向有关方面提供会计信息、参与经营管理、旨在提高经济效益的一种经济管理活动。古义是集会议事。我国从周代就有了专设的会计官职，掌管赋税收入、钱银支出等财务工作，进行月计、岁会。亦即，每月零星盘算为“计”，一年总盘算为“会”，两者合在一起即成“会计”。