染雾会计专业常用英语词汇 篇一
In the field of accounting, it is essential to have a good understanding of common English vocabulary used in the profession. This knowledge not only helps in effective communication with clients and colleagues, but also ensures accuracy in financial reporting and analysis. In this article, we will explore some of the key accounting terms that are commonly used in the industry.
1. Assets: Assets refer to the resources owned by a company, such as cash, accounts receivable, and property. These are recorded on the balance sheet and are used to generate revenue.
2. Liabilities: Liabilities represent the obligations and debts of a company, such as loans and accounts payable. These are also recorded on the balance sheet and indicate the company's financial obligations.
3. Equity: Equity is the residual interest in the assets of a company after deducting liabilities. It represents the ownership interest or shareholders' equity in the company.
4. Revenue: Revenue is the income generated from the sale of goods or services. It is recorded on the income statement and is a key indicator of a company's financial performance.
5. Expenses: Expenses are the costs incurred in the process of generating revenue. These include salaries, rent, utilities, and other operating expenses. Expenses are deducted from revenue to calculate net income.
6. Depreciation: Depreciation is the systematic allocation of the cost of an asset over its useful life. It is recorded as an expense on the income statement and reduces the value of the asset on the balance sheet.
7. Cash Flow: Cash flow refers to the movement of money into and out of a company. It is categorized into three main types: operating cash flow, investing cash flow, and financing cash flow. Cash flow analysis is important in assessing a company's liquidity and financial health.
8. Audit: An audit is an independent examination of a company's financial records and statements. It is conducted by a certified public accountant (CPA) to ensure compliance with accounting standards and regulations.
9. Balance Sheet: A balance sheet is a financial statement that presents a company's assets, liabilities, and equity at a specific point in time. It provides a snapshot of a company's financial position.
10. Income Statement: An income statement, also known as a profit and loss statement, shows a company's revenues, expenses, and net income or loss over a specific period. It measures a company's profitability.
These are just a few of the many accounting terms used in the profession. Familiarity with these terms will help accounting professionals effectively communicate and analyze financial information. It is important to continuously expand one's knowledge of accounting vocabulary to stay up-to-date with industry trends and developments.
会计专业常用英语词汇 篇二
As an accounting professional, it is crucial to have a strong grasp of common English vocabulary used in the field. This knowledge not only aids in effective communication with clients and colleagues, but also ensures accuracy in financial reporting and analysis. In this article, we will delve further into additional accounting terms frequently used in the industry.
1. Accruals: Accruals are revenues and expenses that have been recognized but not yet received or paid. They are recorded on the balance sheet and income statement to reflect the timing of economic events.
2. Cost of Goods Sold (COGS): COGS represents the direct costs incurred in producing goods or services that are sold by a company. It includes materials, direct labor, and manufacturing overhead. COGS is deducted from revenue to calculate gross profit.
3. Gross Profit: Gross profit is the difference between revenue and the cost of goods sold. It reflects the profitability of a company's core operations before deducting operating expenses.
4. Net Income: Net income, also known as net profit or net earnings, is the amount of revenue that remains after deducting all expenses, including taxes and interest. It represents the bottom line of a company's income statement.
5. Return on Investment (ROI): ROI is a profitability ratio that measures the return on an investment relative to its cost. It is calculated by dividing net profit by the initial investment and is used to assess the efficiency and profitability of investments.
6. Accounts Receivable (AR): AR represents the money owed to a company by its customers for goods or services delivered on credit. It is recorded as an asset on the balance sheet and represents future cash inflows.
7. Accounts Payable (AP): AP represents the money owed by a company to its suppliers or creditors for goods or services received on credit. It is recorded as a liability on the balance sheet and represents future cash outflows.
8. Financial Statements: Financial statements are formal records of a company's financial activities and position. They include the balance sheet, income statement, cash flow statement, and statement of shareholders' equity.
9. Taxation: Taxation refers to the process of levying and collecting taxes from individuals and businesses by the government. Accounting professionals play a crucial role in ensuring compliance with tax laws and regulations.
10. Generally Accepted Accounting Principles (GAAP): GAAP are a set of accounting standards and principles that guide the preparation and presentation of financial statements. They provide consistency and comparability in financial reporting.
By familiarizing oneself with these additional accounting terms, professionals in the field can confidently navigate through financial data and communicate effectively with stakeholders. Continuous learning and staying updated with industry developments are key to excelling in the accounting profession.
会计专业常用英语词汇 篇三
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
Owners 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
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 披露
会计专业常用英语词汇 篇四
资产 assets
流动资产 current assets
现金及约当现金 cash and cash equivalents
库存现金 cash on hand
零用金/周转金 petty cash/revolving funds
银行存款 cash in banks
在途现金 cash in transit
约当现金 cash equivalents
其它现金及 约当现金 other cash and cash equivalents
短期投资 short-term investment
短期投资 -股票 short-term investments - stock
短期投资 -短期票券 short-term investments - short-term notes and bills
短期投资 -政府债券 short-term investments - government bonds
短期投资 -受益凭证 short-term investments - beneficiary certificates
短期投资 -公司债 short-term investments - corporate bonds
短期投资 -其它 short-term investments - other
备抵短期投资跌价损失 allowance for reduction of short-term investment to market
应收票据 notes receivable
应收票据 notes receivable
应收票据贴现 discounted notes receivable
应收票据 -关系人 notes receivable - related parties
其它应收票据 other notes receivable
备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable
应收帐款 accounts receivable
应收帐款 accounts receivable
应收分期帐款 installment accounts receivable
应收帐款 -关系人 accounts receivable - related parties
备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable
其它应收款 other receivables
应收出售远汇款 forward exchange contract receivable
应收远汇款 -外币 forward exchange contract receivable - foreign currencies
买卖远汇折价 discount on forward ex-change contract
应收收益 earned revenue receivable
应收退税款 income tax refund receivable
其它应收款 - 关系人 other receivables - related parties
其它应收款 - 其它 other receivables - other
备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables
存货 inventories
在途商品 goods in transit
备抵存货跌价损失 allowance for reduction of inventory to market
制成品 finished goods
寄销制成品 consigned finished goods
副产品 by-products
在制品 work in process
委外加工 work in process - outsourced
原料 raw materials
物料 supplies
