MPAcc英语口语面试重要词汇 - 【2017MPAcc会计硕士英语】

当前位置：首页 > 英语 > 正文

MPAcc英语口语面试重要词汇

来源：
时间：2017-02-27 10:21:26
点击数：次
分享到：

Key Terms of Accounting inEnglish

These are the basic terms that arefrequently used in financial and managerial accounting. You must remember howto spell them and what they mean.

In the course of Accounting English, ourmajor goal is to learn those terms that will help us understand accountingmaterials in English.

In the bilingual course of ManagementAccounting, the understanding of those terms is critical for us to master majortheories and approaches of management accounting.

So get yourself prepared!

It is also smart of you to add in any otheraccounting words to the list whenever you find one that is new and useful.

Financialaccounting

Asset	资产	Liability	负债
Accounting equation	会计等式	Owner’s equity	所有者权益
Current asset	流动资产	Current liability	流动负债
Cash	现金	Accounts payable	应付账款
Trading securities	交易性金融资产	Notes payable	应付票据
Short-term investments	短期投资	Salaries/wages payable	应付职工薪酬
Accounts receivable	应付账款	Interest payable	应付利息
Allowance for bad debts	坏账准备	Taxes payable	应缴税费
Notes receivable	应收票据	Unearned revenue	预收账款
Inventory	存货	Dividend payable	应付股利
Supplies	办公费用	Short-term loans	短期借款
Prepaid expenses / prepayment	待摊费用	Current portion of long-term liabilities	长期负债中的流动部分
Fixed asset / plant asset	固定资产	Long-term liability	长期负债
Equipment and machinery	机器设备	Bonds payable	应付债券
Building and land	土地和房屋	Long-term loan	长期借款
Accumulated depreciation	累计折旧	Capital/capital stock	实收资本
Intangible asset	无形资产	Common stock	普通股
Goodwill	商誉	Preferred stock	优先股
		Retained earnings	留存收益

Accounting cycle	会计周期	Source document	会计凭证
Journal entry	会计分录	account	账户
Permanent account	永久账户	Temporary account	临时性帐户
General ledger	总分类账	Subsidiary ledger	明细分类账
Account balance	帐户余额	journalize	日记账
post	过账	adjust	核算
close	结账	The trial balance	试算（平衡）表
Financial statement	财务报表	Balance sheet	资产负债表
Income statement	利润表	Cash flow statement	现金流量表
Double-entry system	复式记帐法	Income Summary	本年利润
debit	借方	credit	赊购（制度）
Contra account	抵销科目	Adjunct account	附加账户
GAAP	一般公认会计原则	Business entity	企业单位
Periodicity	周期	Monetary unit	货币单位
Accrual basis	权责发生制	Going concern	持续经营
Materiality	实质性	Objectivity	客观性
Substance over form	实质重于形式	Reliability	可靠性
Timeliness	时间性	Relevance	相关性
Comparability	可比性	Conservatism	稳健性
Matching principle	相配原则	Understandability	理解性


Historical cost	历史成本	Book / carrying value	账面价值
Present value	现值	Fair value	公允价值
Net realizable value	可变现净值	Replacement value	重置价值

Revenue	主营业务成本	Cost of goods sold	主营业务成本
Cash discount / trade discount	现金折扣/商业折扣	Cost of goods produced / purchased	生产成本/购货成本
Returns and allowances	退货和折让	Cost of goods available for sale	可供销售的商品成本
Direct material	直接材料	Direct labor	直接人工
Manufacturing overhead	制造费用	Production cost	生产成本
Beginning inventory	期初存货	Ending inventory	期末存货
Incidental cost	附加成本	Freight cost	运费
Administrative expenses	管理费用	Selling expense	销售费用
Period expense	期间费用	Gross profit	总利润
Net income/ net loss	净收入/净损失	Gains and losses	利益及损失

Straight-line depreciation	直线法折旧	Accelerated depreciation	加速折旧
Units-of-production method	工作量法	Double-declining-balance method	双倍余额递减法
Residual / salvage value	剩余价值	Useful life	使用年限
Amortization	摊销	Depletion	损耗
Direct write-off method	直接冲销法	Allowance method	备抵法
Bank reconciliation	银行对账单	Internal control	内部控制
Deposits in transit	在途存款	Revenue expenditures	收益性支出
Outstanding checks	未兑现支票	Capital expenditures	资本性支出
Cash equivalence	现金等价物	Premium / discount on bonds payable	贴现率
Cash over and short	现金盈亏	Par value	票面价值
Lower of cost or market	成本与市价孰低	Credit terms	信用条件
Perpetual inventory system	永续盘存制	Periodic inventory system	定期盘存法
FOB shipping point	寄发地交货	FOB destination	目的地交货

Managementaccounting

Work in process inventory	在产品	Variable costing	变动成本
Finished goods inventory	产成品	Cost behavior	成本性态
Prime costs	主要成本	Relevant range	相关范围
Conversion costs	加工成本	Fixed cost	固定成本
Incremental analysis	差量分析	Variable cost	变动成本
Incremental cost	差量成本	CVP analysis（Cost-volume-proit）	成本量分析
Relevant cost	相关成本	Contribution margin	贡献边际
Sunk cost	沉没成本	Break-even point	保本点
Opportunity cost	机会成本	Economics of scale	规模效应
Out-of-pocket cost	付现成本	Margin of safety	安全边际
Joint cost	联合成本	Operating income	营业利润
Joint products	联产品	Split-off point	分离点
Responsibility accounting	权责发生制	Responsibility centre	责任中心
Responsibility margin	责任毛益	Performance margin	履约保证金
Traceable fixed cost	可追溯固定成本	Controllable fixed cost	可控制固定成本
Common fixed cost	共同固定成本	Committed fixed cost	给定的固定成本
Master budget	总预算
Standard cost system	标准成本制
Materials price variance	材料价格差异	Materials quantity variance	材料数量差异
Labor rate variance	人工工资率差异	Labor efficiency variance	人工效率差异
Overhead volume variance	间接费用	Overhead spending variance	间接费用(制造费用)开支差异