小巷故人
一、account
1、含义：n. 账户；帐目；赊账；老主顾；报告；描述；解释；说明；估计；理由；利益；好处；根据。v. 解释；导致；报账；把 ... 视为；归咎(于)。
2、用法
account 作“账目”解时指的是财政上的收支记录，可用于法人,也可用于自然人；作“账户”解时可指在银行等(金融)单位开立的用于存取款项的账户，也可指使用互联网收发电子邮件的账户。
作“赊欠账”解时美式英语中常用charge account，英式英语中常用credit account。account还可作“账单，交易清单”解。用于比喻account还可作“客户,老主顾”解，通常指有固定购销关系，尤其是赊销协议的单位或个人。
She squared her account at the store.
她在商店里结清帐目。
We have accounts with most of our suppliers.
我们与大多数供应商都是实行赊购制。
二、asset
1、含义：n. 资产；优点；有用的东西。
2、用法
asset也可作“资产，财产”解，一般指属于个人或公司所有,可用以抵偿债务或变卖后支付债务的财产,常用于复数形式。
assets原来本身就是单数形式，一开始是没有asset这个词的，不过现在人较习惯使用asset，而将assets作为复数形式，指“优点”，“资产”，“利益”等。
A sense of humour is a great asset for a person.
幽默感是一个人的宝贵资产。
The firm has an important asset in the person of the director of research.
公司有一巨大财富，就是研究部主任这个人。
三、budget
1、含义：n. 预算。vt. 编预算；为 ... 做预算。vi. 节省开支。adj. 廉价的；不贵的。
2、用法
budget用作名词的基本意思是“预算”，指计划着怎样花钱。也可指政府一年一度的财政预算，还可指一项计划中的“预算额,经费”。
Congress has approved the new educational budget.
国会通过了新的教育预算。
Our budget needs drastic revision.
我们的预算需作重大修改。
四、capital
1、含义：n. 首都；资本；大写字母；[建筑]柱顶。adj. 资本的；大写的；一流的；首要的；极其严重的；涉及死亡的。
2、用法
capital的另一个意思是“资本”“资金”，,即创建企业或维持企业生产所需的资金,是抽象名词，不可数。可用于“a capital of+金额”结构,引申可指“资源”“力量之源泉”等。
Capital and output ratios, especially in those industries which imports technologies, tend to decline.
资本与产出的比率,尤其是在引进技术的企业中呈下降趋势!
Telegrams are usually typed out in capital letters.
电报通常都用大写字母打出。
五、expense
1、含义：n. 费用；花费；代价。
2、用法
含有较不确定的意味,泛指“费”“费用”；常指实际支付的费用总数额，有时也指钱的花费。
It's too much of an expense for me to own a car.
对我来说，拥有一辆汽车的花费太大。
Societies should try to save every plant and animal species, regardless of the expense to humans in effort, time, and financial well-being.
社会应尽力挽救每一动植物物种,不管花费多少人力、时间和财力。
旧知己新友人
会计专业英语词汇
会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。
一、资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
现金 Cash
银行存款 Cash in bank
其他货币资金 Other cash and cash equivalents
外埠存款 Other city Cash in bank
银行本票 Cashier's cheque
银行汇票 Bank draft
信用卡 Credit card
信用证保证金 LC Guarantee deposits
存出投资款 Refundable deposits
短期投资 Short-term investments
股票 Short-term investments - stock
债券 Short-term investments - corporate bonds
基金 Short-term investments - corporate funds
其他 Short-term investments - other
短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应收股利 Dividend receivable
应收利息 Interest receivable
应收账款 Account receivable
其他应收款 Other notes receivable
坏账准备 Bad debt reserves
预付账款 Advance money
应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
物资采购 Supplies purchasing
原材料 Raw materials
包装物 Wrappage
低值易耗品 Low-value consumption goods
材料成本差异 Materials cost variance
自制半成品 Semi-Finished goods
库存商品 Finished goods
商品进销差价 Differences between purchasing and selling price
委托加工物资 Work in process - outsourced
委托代销商品 Trust to and sell the goods on a commission basis
受托代销商品 Commissioned and sell the goods on a commission basis
存货跌价准备 Inventory falling price reserves
分期收款发出商品 Collect money and send out the goods by stages
待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
长期股权投资 Long-term investment on stocks
股票投资 Investment on stocks
其他股权投资 Other investment on stocks
长期债权投资 Long-term investment on bonds
债券投资 Investment on bonds
其他债权投资 Other investment on bonds
长期投资减值准备 Long-term investments depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor's rights investment depreciation reserves
委托贷款 Entrust loans
本金 Principal
利息 Interest
减值准备 Depreciation reserves
固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
工具器具 Instruments and implement
累计折旧 Accumulated depreciation
固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Buildingstructure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
工程物资 Project goods and material
专用材料 Special-purpose material
专用设备 Special-purpose equipment
预付大型设备款 Prepayments for equipment
为生产准备的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
在建工程减值准备 Construction-in-process depreciation reserves
固定资产清理 Liquidation of fixed assets
无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
无形资产减值准备 Intangible Assets depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
长期待摊费用 Long-term deferred and prepaid expenses
待处理财产损溢 Wait deal assets loss or income
待处理流动资产损溢 Wait deal intangible assets loss or income
待处理固定资产损溢 Wait deal fixed assets loss or income
二、负债类 Liability
短期负债 Current liability
短期借款 Short-term borrowing
应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应付账款 Account payable
预收账款 Deposit received
代销商品款 Proxy sale goods revenue
应付工资 Accrued wages
应付福利费 Accrued welfarism
应付股利 Dividends payable
应交税金 Tax payable
应交增值税 value added tax payable
进项税额 Withholdings on VAT
已交税金 Paying tax
转出未交增值税 Unpaid VAT changeover
减免税款 Tax deduction
销项税额 Substituted money on VAT
出口退税 Tax reimbursement for export
进项税额转出 Changeover withnoldings on VAT
出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
转出多交增值税 Overpaid VAT changeover
未交增值税 Unpaid VAT
应交营业税 Business tax payable
应交消费税 Consumption tax payable
应交资源税 Resources tax payable
应交所得税 Income tax payable
应交土地增值税 Increment tax on land value payable
应交城市维护建设税 Tax for maintaining and building cities payable
应交房产税 Housing property tax payable
应交土地使用税 Tenure tax payable
应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
应交个人所得税 Personal income tax payable
其他应交款 Other fund in conformity with paying
其他应付款 Other payables
预提费用 Drawing expense in advance
其他负债 Other liabilities
待转资产价值 Pending changerover assets value
预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的'长期借款 Long-term loans due over one year
应付债券 Bonds payable
债券面值 Face value, Par value
债券溢价 Premium on bonds
债券折价 Discount on bonds
应计利息 Accrued interest
长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year
专项应付款 Special payable
一年内到期的专项应付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year
递延税款 Deferral taxes
三、所有者权益类 OWNERS' EQUITY
资本 Capita
实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital
实收股本 Paid-up stock
已归还投资 Investment Returned
公积
资本公积 Capital reserve
资本(或股本)溢价 Cpital(or Stock) premium
接受捐赠非现金资产准备 Receive non-cash donate reserve
股权投资准备 Stock right investment reserves
拨款转入 Allocate sums changeover in
外币资本折算差额 Foreign currency capital
其他资本公积 Other capital reserve
盈余公积 Surplus reserves
法定盈余公积 Legal surplus
任意盈余公积 Free surplus reserves
法定公益金 Legal public welfare fund
储备基金 Reserve fund
企业发展基金 Enterprise expension fund
利润归还投资 Profits capitalizad on return of investment
利润 Profits
本年利润 Current year profits
利润分配 Profit distribution
其他转入 Other chengeover in
提取法定盈余公积 Withdrawal legal surplus
提取法定公益金 Withdrawal legal public welfare funds
提取储备基金 Withdrawal reserve fund
提取企业发展基金 Withdrawal reserve for business expansion
提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund
利润归还投资 Profits capitalizad on return of investment
应付优先股股利 Preferred Stock dividends payable
提取任意盈余公积 Withdrawal other common accumulation fund
应付普通股股利 Common Stock dividends payable
转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
未分配利润 Undistributed profit
四、成本类 Cost
生产成本 Cost of manufacture
基本生产成本 Base cost of manufacture
辅助生产成本 Auxiliary cost of manufacture
制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries
奖金 Wages
退职金 Retirement allowance
补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefitswelfare
会议费 Coferemce
加班餐费 Special duties
市内交通费 Business traveling
通讯费 Correspondence
电话费 Correspondence
水电取暖费 Water and Steam
税费 Taxes and dues
租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Education and training
接待费 Entertainment
图书、印刷费 Books and printing
运费 Transpotation
保险费 Insurance premium
支付手续费 Commission
杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption
劳动保护费 Labor protection fees
季节性停工损失 Loss on seasonality cessation
劳务成本 Service costs
五、损益类 Profit and loss
收入 Income
业务收入 OPERATING INCOME
主营业务收入 Prime operating revenue
产品销售收入 Sales revenue
服务收入 Service revenue
其他业务收入 Other operating revenue
材料销售 Sales materials
代购代售
包装物出租 Wrappage lease
出让资产使用权收入 Remise right of assets revenue
返还所得税 Reimbursement of income tax
其他收入 Other revenue
投资收益 Investment income
短期投资收益 Current investment income
长期投资收益 Long-term investment income
计提的委托贷款减值准备 Withdrawal of entrust loans reserves
补贴收入 Subsidize revenue
国家扶持补贴收入 Subsidize revenue from country
其他补贴收入 Other subsidize revenue
营业外收入 NON-OPERATING INCOME
非货币性交易收益 Non-cash deal income
现金溢余 Cash overage
处置固定资产净收益 Net income on disposal of fixed assets
出售无形资产收益 Income on sales of intangible assets
固定资产盘盈 Fixed assets inventory profit
罚款净收入 Net amercement income
支出 Outlay
业务支出 Revenue charges
主营业务成本 Operating costs
产品销售成本 Cost of goods sold
服务成本 Cost of service
主营业务税金及附加 Tax and associate charge
营业税 Sales tax
消费税 Consumption tax
城市维护建设税 Tax for maintaining and building cities
资源税 Resources tax
土地增值税 Increment tax on land value
其他业务支出 Other business expense
销售其他材料成本 Other cost of material sale
其他劳务成本 Other cost of service
其他业务税金及附加费 Other tax and associate charge
费用 Expenses
营业费用 Operating expenses
代销手续费 Consignment commission charge
运杂费 Transpotation
保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
管理费用 Adminisstrative expenses
职工工资 Staff Salaries
修理费 Repair charge
低值易耗摊销 Article of consumption
办公费 Office allowance
差旅费 Travelling expense
工会经费 Labour union expenditure
研究与开发费 Research and development expense
福利费 Employee benefitswelfare
职工教育经费 Personnel education
待业保险费 Unemployment insurance
劳动保险费 Labour insurance
医疗保险费 Medical insurance
会议费 Coferemce
聘请中介机构费 Intermediary organs
咨询费 Consult fees
诉讼费 Legal cost
业务招待费 Business entertainment
技术转让费 Technology transfer fees
矿产资源补偿费 Mineral resources compensation fees
排污费 Pollution discharge fees
房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
土地使用税 Tenure tax
印花税 Stamp tax
财务费用 Finance charge
利息支出 Interest exchange
汇兑损失 Foreign exchange loss
各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost
营业外支出 Nonbusiness expenditure
捐赠支出 Donation outlay
减值准备金 Depreciation reserves
非常损失 Extraordinary loss
处理固定资产净损失 Net loss on disposal of fixed assets
出售无形资产损失 Loss on sales of intangible assets
固定资产盘亏 Fixed assets inventory loss
债务重组损失 Loss on arrangement
罚款支出 Amercement outlay
所得税 Income tax
以前年度损益调整 Prior year income adjustment
consistency 一贯性 substance over form 实质重于形式
materiality 重要性 prudence 谨慎性
current asset 流动资产 non-current asset 非流动资产
round it up, round it down 四舍五入 contingent liability 或有负债
creditor 债权人 rendering of service 提供劳务 royalties 版税
bonus share 分红股 redempte share 赎回股份 debenture 债券
credit 贷方 depreciation 折旧 residual value 剩余价值
accounting treatment 会计处理 accrual concept 权责发生制概念
net book value 账面净值 straight line method 直线法
carrying amount 资产净值(资产-累计折旧-减值)
rule of thumb 经验法 contribution margin 边际贡献
deferred income 递延收入 finance lease 融资租赁
cash equivalents 现金等价物 operating lease 经营租赁
capital appreciation 资本增值 amortization 分摊
incremental budget 增量预算 zero based budget 零基预算
continuous budget 滚动预算 deferred tax 递延税款
permanent difference 永久性差异 timing difference 时间性差异
flow through method 应付税款法
events after balance sheet date 资产负债表日后事项
return on investment (ROI) 投资回报率
profit before interest and tax 息税前利润
profit margin 利润率 retrospective application 追溯调整法
prospective application 未来适用法
寸心惊
会计专业的英语：Accounting profession
profession 读法 英 [prə'feʃn] 美 [prə'feʃn]
示例：
I don't believe her profession of friendship for us.
我不相信她声称同我们友好。
短语
1、by profession职业是,以…为职业
2、be a carpenter by profession职业是木匠
3、people in this profession从事这一职业的人
词语用法
profession表示“同业,同行”是可数的集合名词,当其用作主语时,谓语动词可用单数形式,也可用复数形式。
词汇搭配
1、profession for适合于…的职业
2、profession of arms军职
3、profession of doctor医生职业
词义辨析
profession, business, occupation, trade, vocation这组词都有“职业,工作”的意思。它们之间的区别是：
1、business使用广泛,在日常生活中,可泛指“事情”,尤指自己负责管理的事情; 在社会经济生活中,多指生意,尤指以赢利为目的的买卖或商业中的工作。
2、occupation可以泛指各种专业。
3、profession指必须受过相当高的教育或专门训练才能从事的知识性职业,如律师、医生、建筑师等。
4、vocation指专心从事的业务,除谋生的行业外,还包括专门爱好。
5、trade则是指涉及体力或手工劳动、手工操作机械或工具的职业
几盅愁
会计英语其实不是很难学，只要专业的术语都能记牢，其他的和普通的商务英语一样。所以，下面这些必备的国际会计常用英语术语（词汇），应该对像你这样学习会计英语的人有帮助。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 批露 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 Owner's 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 Window dressing 门面粉饰对了，如果楼主想要全面提高会计财务方面的英语听说能力的话，光背单词是远远不够的，能够进行日常的英语对话交流也很重要。推荐《西雅图工作英语》给你，里面有大量的财务审计方面的英语对话、单句还有词汇短语，我们会计部的同事都反映这套教材很不错的，英语表达非常地道，对日常工作很有帮助。
点染曲眉
acceptance 承兑
account 账户
accountant 会计员
accounting 会计
accounting system 会计制度
accounts payable 应付账款
accounts receivable 应收账款
accumulated profits 累积利益
adjusting entry 调整记录
adjustment 调整
administration expense 管理费用
advances 预付
advertising expense 广告费
agency 代理
agent 代理人
agreement 契约
allotments 分配数
allowance 津贴
amalgamation 合并
amortization 摊销
amortized cost 应摊成本
annuities 年金
applied cost 已分配成本
applied expense 已分配费用
applied manufacturing expense 己分配制造费用
apportioned charge 摊派费用
appreciation 涨价
article of association 公司章程
assessment 课税
assets 资产
attorney fee 律师费
audit 审计
auditor 审计员
average 平均数
average cost 平均成本
bad debt 坏账
balance 余额
balance sheet 资产负债表
bank account 银行账户
bank balance 银行结存
bank charge 银行手续费
bank deposit 银行存款
bank discount 银行贴现
bank draft 银行汇票
bank loan 银行借款
bank overdraft 银行透支
bankers acceptance 银行承兑
bankruptcy 破产
bearer 持票人
beneficiary 受益人
bequest 遗产
bill 票据
bill of exchange 汇票
bill of lading 提单
bills discounted 贴现票据
bills payable 应付票据
bills receivable 应收票据
board of directors 董事会
bonds 债券
bonus 红利
book value 账面价值
bookkeeper 簿记员
bookkeeping 簿记
branch office general ledger 支店往来账户
broker 经纪人
brought down 接前
brought forward 接上页
budget 预算
by-product 副产品
by-product sales 副产品销售
capital 股本
capital income 资本收益
capital outlay 资本支出
capital stock 股本
capital stock certificate 股票
carried down 移后
carried forward 移下页
cash 现金
cash account 现金账户
cash in bank 存银行现金
cash on delivery 交货收款
cash on hand 库存现金
cash payment 现金支付
cash purchase 现购
cash sale 现沽
cashier 出纳员
cashiers check 本票
certificate of deposit 存款单折
certificate of indebtedness 借据
certified check 保付支票
certified public accountant 会计师
charges 费用
charge for remittances 汇水手续费
charter 营业执照
chartered accountant 会计师
chattles 动产
check 支票
checkbook stub 支票存根
closed account 己结清账户
closing 结算
closing entries 结账纪录
closing stock 期末存货
closing the book 结账
columnar journal 多栏日记账
combination 联合
commission 佣金
commodity 商品
会计是以货币为主要计量单位，运用专门的方法，核算和监督一个单位经济活动的一种经济管理工作。
会计是以货币为主要的计量单位，以凭证为主要的依据，借助于专门的技术方法，对一定单位的资金运动进行全面、综合、连续、系统的核算与监督，向有关方面提供会计信息、参与经营管理、旨在提高经济效益的一种经济管理活动。古义是集会议事。我国从周代就有了专设的会计官职，掌管赋税收入、钱银支出等财务工作，进行月计、岁会。亦即，每月零星盘算为“计”，一年总盘算为“会”，两者合在一起即成“会计”。
