常见的会计英语词汇(精简3篇)

常见的会计英语词汇 篇一

在会计领域，英语是一种非常重要的工作语言。掌握常见的会计英语词汇对于从事会计工作的人来说至关重要。下面将介绍一些常见的会计英语词汇，帮助读者更好地理解和运用这些词汇。

1. Assets（资产）: Assets refer to the economic resources owned by a business or individual that have future economic value. Common examples of assets include cash, inventory, and property.

2. Liabilities（负债）: Liabilities are the obligations and debts owed by a business or individual. Examples of liabilities include loans, accounts payable, and mortgages.

3. Revenue（收入）: Revenue is the income generated by a business or individual from its normal activities, such as selling goods or providing services.

4. Expenses（费用）: Expenses are the costs incurred by a business or individual to generate revenue. Examples of expenses include salaries, rent, and utilities.

5. Profit（利润）: Profit is the financial gain made by a business or individual after deducting expenses from revenue. It is a key indicator of the financial health of a company.

6. Balance Sheet（资产负债表）: A balance sheet is a financial statement that provides a snapshot of a company's financial position at a specific point in time. It shows the company's assets, liabilities, and shareholders' equity.

7. Income Statement（利润表）: An income statement, also known as a profit and loss statement, is a financial statement that shows the company's revenue, expenses, and net income or loss over a specific period of time.

8. Cash Flow（现金流量）: Cash flow refers to the movement of money into and out of a business or individual's bank account. It is important for assessing the liquidity and financial stability of a company.

9. Depreciation（折旧）: Depreciation is the allocation of the cost of an asset over its useful life. It is a non-cash expense that reduces the value of an asset on the balance sheet.

10. Audit（审计）: An audit is a systematic examination of a company's financial records, transactions, and internal controls to ensure accuracy and compliance with laws and regulations.

以上是常见的会计英语词汇的简要介绍。掌握这些词汇将有助于读者更好地理解和运用会计术语，提高自己在会计领域的专业能力。

常见的会计英语词汇 篇二

会计英语是在会计领域中使用的英语词汇和术语。对于从事会计工作的人来说，熟练掌握常见的会计英语词汇是非常重要的。以下是一些常见的会计英语词汇及其解释，帮助读者更好地理解和应用这些词汇。

1. Accounts Receivable（应收账款）: Accounts receivable refers to the money owed to a company by its customers for goods or services provided on credit. It is listed as an asset on the balance sheet.

2. Accounts Payable（应付账款）: Accounts payable is the money owed by a company to its suppliers or vendors for goods or services received on credit. It is listed as a liability on the balance sheet.

3. General Ledger（总账）: The general ledger is a record of all financial transactions of a company, organized by accounts. It provides a complete overview of a company's financial activities.

4. Trial Balance（试算平衡表）: A trial balance is a list of all accounts and their balances to ensure that the debits and credits are equal. It is used to detect errors in the accounting records.

5. Fixed Assets（固定资产）: Fixed assets are long-term assets that are not intended for sale. Examples include buildings, vehicles, and machinery. They are listed on the balance sheet.

6. Equity（股本）: Equity, also known as shareholders' equity or owners' equity, represents the residual interest in the assets of a company after deducting liabilities. It is the book value of a company.

7. Cost of Goods Sold（销售成本）: Cost of goods sold, also known as COGS, is the direct cost of producing or purchasing goods sold by a company. It includes the cost of raw materials, labor, and overhead.

8. Gross Profit（毛利润）: Gross profit is the difference between revenue and the cost of goods sold. It represents the profitability of a company's core operations before deducting operating expenses.

9. Net Income（净收入）: Net income, also known as net profit or net earnings, is the amount of money left after deducting all expenses from revenue. It is a key measure of a company's profitability.

10. Cash Flow Statement（现金流量表）: A cash flow statement shows the inflow and outflow of cash from a company's operating, investing, and financing activities. It provides insights into a company's liquidity and cash position.

以上是常见的会计英语词汇及其解释。掌握这些词汇将有助于读者更好地理解和应用会计术语，提高在会计领域的专业能力。

常见的会计英语词汇 篇三

常见的会计英语词汇

　　作为一名合格的会计工作人员，除了专业技能，英语也是大家要注意提升的方面哦~下面小编来给大家介绍常见的会计英语词汇，希望对大家有帮助！

　　Account 、Accounting

　　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

　　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

　　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 pision 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。