会计专业英语词汇.docx

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1、financialposition财务状况theresultsofoperation经营成果interestedusers有利益关系的使用者stockholder股东othercreditors其他债权人governmentalagencies政府机构investmentadvisors投资顾问prospectiveinvestments预期投资generallyacceptedaccountingprinciples公认会计原则relevance相关性reliability可靠性subdivision分支internaldecision-making内部决策performancerepo

2、rt业绩报告cost-benefitdata成本-效益数据marketshares市场份额internalmanagementreports内部管理报告governmentregulation政府监管auditing审计managerialaccounting管理会计costaccounting成本会计taxaccounting税务会计budgetaryaccounting预算会计governmentalandnot-for-profitaccounting政府及非盈利组织会计humanresourceaccounting人力资源会计socialaccounting社会会计environm

3、entalaccounting环境会计internationalaccounting国际会计taxreturns纳税申报单taxconsequences纳税影响businesstransactions经济业务multinational跨国accountingentity会计主体goingconcern持续经营measuringunit计量单位accountingperiod会计期间historicalcost历史成本objectivity客观性thegeneralpracticeoffinancialaccounting会计实务financialstatements财务报告balances

4、heet资产负债表incomestatement利润表thestatementofcashflows现金流量表asset资产liabilities负债owners'equity所有者权益accountingequation会计等式currentassets流动资产convertibility变现能力marketablesecurities有价证券fixedassets固定资产plantandequipment厂场设备intangibleassets无形资产storefixtures店面装置officeequipment办公设备deliveryequipment运输设备depreciable

5、assets应折旧的资产long-termassets长期资产originalcost原始成本besubtractedfrom减去bookvalue账面价值legalclaimsorrights法定要求权patenttrademarkfranchise特许经营权copyrightsgoodwill商誉suppliesonhandnormaloperaingcycle正常经营周期prepaidinsurance预付保险费accumulateddepreciation累计折旧beengagedin受聘于privateaccounting私人企业会计publicaccounting公众会计gov

6、ernmentalaccounting政府会计wholesaler批发商financialexecutive财务经理certifiedpublicaccountant注会creditors'equity债权人权益obligation义务accountspayable应付账款tradepayables应付账款tradereceivables应收账款accruedwagesandsalariespayable应付职工薪酬salesandexcisetaxespayable应付销售税和货物税short-termnotespayable短期应付票据dividendspayable应付股利incom

7、eorpropertytaxespayable应付所得税或财产税estimatedoraccruedliabilities应计负债payrolltaxesliabilities应付工薪税revenue收入notdue未到期mortgage抵押bondspayable应付债券netasset净资产residualclaim剩余要求权discharge偿清singleproprietorship独资thepartnershi