会计专业英语复习单词和句子翻译

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1、Lession1Informationsystem信息系统Modernbusiness现代企业Financinalposition财务状况Financialdata财务数据Financialstrength财务实力Financialreport财务报告Accountingprocess会计过程，会计处理方法Financialaccounting财务会计Decisionmaking决策Managerialaccounting管理会计Financialexecutives财务经理Performancereport业绩报告Cost-benefitdata成本-效益数据Costaccounting成本

2、会计Taxaccounting税务会计Budgetaryaccounting预算会计Governmentalandnot-for-profitaccounting政府及非营利组织会计Humanresourcesaccounting人力资源会计Environmentalaccounting环境会计Socialaccounting社会会计Internationalaccounting国际会计Taxreturns纳税申报单Lesson2Financialstatement(report)财务报表（报告）Balancesheet平衡表，资产负债表Incomestatement收益表，损益表Statem

3、entofcashflows现金流量表Owners’equity业主权益Ataglance一瞥Accountingequation会计等式，会计平衡式，会计方程式Currentasset流动资产Long-termasset长期资产Normaloperatingcycle正常经营周期Otherthan除……外，处了Marketablesecurities上市证券，有价证券Accountsreceivable应收帐款Prepaidinsurance预付保险费Suppliesonhand在用物料Fixedassets固定资产Ratherthan而不是Plantandequipment厂场设备Depr

4、eciableasset应折旧资产Originalcost原始成本Storefixtures店面装置9Accumulateddepreciation累计折旧，累积折旧Bookvalue账面价值Intangibleasset无形资产Lession3Currentliability流动负债Notespayable应付票据Accruedsalariespayable应付账款Accuredsalariespayable应计未付薪金Incometaxpayable应付所得税Propertytaxpayable应付财产税Mortgagepayable应付抵押借款Bondspayable应付债券，应付公司券

5、Soleproprietorship独资Statecorporationlaw州公司法（美国）Capitalstock股本Retainedearnings留存收益，保留盈利Legalrestrictions法律约束Undistributedearnings未分配收益，未分配盈利Engagein参与Boardofdirectors董事会Divedendpayable应付股利Lesson4Merchandisingcompany商业公司Netincome净收益Netloss净损失Operatingresults经营成果Costofgoodssold销售成本，商品销售成本Operatingexpen

6、ses营业费用，经营费用Salesreturnsandallowances销货退回及折让Salesdiscounts销货（售）折让Grosssales销货（售）总额Netsales销货（售）净额Beginninginventory期初存货Netpurchases购货净额Endinginventory期末存货Purchasesreturnsandallowances购货退还及折让Purchasesdiscounts购货折扣Transportationin购货运费Transportationout销货运费Costofgoodsavailableforsale可供销售的商品成本Grossprofit

7、onsales销货（售）毛利Sellingexpenses销货（售）费用Administrativeexpenses管理费用Salessalariesexpense销货（售）人员薪金9Advertisingexpenses广告费Depreciationexpense折旧费Insuranceexpense保险费Rentexpense租赁费，租金Officesalariesexpense办事人员薪金U