英汉会计词汇

ACCA教材主要词汇英汉对照VocabularyofACCAtextbook独资企业Soletrader收购公司Purchasingcompany银行透支Bankoverdraft开帐分录Openingentry购货退回Returnoutwards接管Takeover销货退回Returninwards企业收购帐户Businesspurchaseaccount毛利Grossprofit卖主帐户Vendoraccount租金与地方税Rentandrates留存收益Retainedearnings收到的折扣Discountreceived普通股股本Ordinarysharecapital给与的折扣Discountallowed优先股股本Preferencesharecapital要求权Claim债券Debentures提款Drawings损益表Profitandlossaccount合伙企业Partnership股东年会Generalmeeting合伙人Partner真实/公允Trueandfair合伙协议Partnershipagreement推销成本Distributioncost资本利息Interestoncapital投资注销额Amountwritten-offinvestment剩余利润Residualprofit自建工程资本化Ownworkcapitalized分配Appropriation集团内股票收入Incomefromsharesingroupundertakings盈亏分配帐户Profitandlossappropriation其他股票收入Incomefromsharesinotherparticipatinginterests结转下期余额Balancecarrieddown自有股Ownshares上期结转余额BalanceBroughtdown负债准备Provisionsforliabilities合伙人贷款Partner’sloan养老金Pensions合作企业Jointventure资本赎回公积Capitalredemptionreserve合作企业备查帐户Memorandumjointventure按公司章程保留的公积Reserveprovidedforbythearticlesofassociation杂费Sundryexpenses公司所得税Corporationtas(CT)佣金Commission财政年度Financialyear运出运费Carriageoutwards预交公司所得税Advancedcorporationtax(ACT)运入运费Carriageinwards主体公司所得税Mainstreamcorporationtax(MCT)联合银行存款帐户Jointbankaccount所得税率适用年度CTyear商誉Goodwill税金抵免Taxcredit重估价法Revaluationmethod税收机构Inlandrevenue合并Amalgamation应纳税利润Taxableprofit合并前Pre-Amalgamation公司所得税准备ProvisionfoCT合并后Post-Amalgamation应抵预交公司所得税ACTrecoverable通过支付年金清偿Dischargebypaymentofannuity应付公司所得税ACTpayable年金暂记帐户Annuitysuspenseaccount预算报告Budgetspeech保险金Premiums资本收益Capitalgain退保价值Surrendervalue小公司税率Smallcompaniesrate人寿保险政策帐户Lifeassurancepoliciesaccount边际利率Marginalrate贸易表Tradingaccount完全税率Fullrate终止Cessation免税投资收益Frankedinvestmentincome变卖资产帐户Realizationaccount资本减免Capitalallowances合伙企业的解体Dissolutionofpartnership剩余预交公司所得税SurplusACT最后约定的资本Lastagreedcapital寄售业务Consignmenttrading逐步解体Piecemealdissolution汇票Billsofexchange变卖资产费用准备Provisionforrealizationexpense分支机构Branch变卖资产损失Lossonrealization代理商Agent股票帐户Sharesaccount交易商Trader英国境内公司UKresidentcompany受托人Consignee非免税收入Un-frankedreceipts委托人,寄售人Consigner公司所得税费用CTcharge保障,赔偿Indemnity代扣所得税的交纳PaymentunderdeductionofIT销售帐单Accountsales磨损Wearandtear寄售利润Profitonconsignment拥有法定所有权的土地Freeholdland进口税Importduties过时Obsolescence运费Deliverytocustomers开采或消耗Extractionofconsumptionovertime途中保险费CarriageinsuranceongoodsdeliveredtoCustomers直线法Straightlinemethod佣金Commission余额递减法Reducingbalancemethod汇付Remittance年数总和法Sumofthedigitsmethod未售存货Unsoldstock累计折旧Accumulateddepreciations应收票据Billsreceivable经济使用年限Usefuleconomiclives保险收入Insuranceproceeds每股净收益Earningspershare面值Facevalue例外项目Exceptionalitems贴现费用Discountcharges非常项目Extraordinaryitems财务费用Financingcost前期调整Prioryearadjustment应付票据Billspayable不能抵销的预交公司税Irrevocableadvancedcorporationtax支出Expenditure未抵销的损失Unrelievedlosses即期汇票Sightdrafts净值基础Netbasis监管Custody零值基础Nilbasis主损益帐户Mainprofitandlossaccount消耗品Consumablestores部门化Departmentalization成本与可实现净值孰低Thelowerofcostandnetrealizablevalue分摊Apportionment平均成本Averagecost共同性费用Commonexpense先进先出Firstinfirstout包装纸Wrappingpaper后进先出Lastinfirstout评价Assess标准成本Standardcost独立实体Independententity重置成本Replacementcost投资报酬率Returnoninvestment资产负债表日后日期Eventafterbalancesheetdate减除佣金后利润Post-commissionprofit董事会Theboardofdirectors赊销收入Creditsales调整事项Adjustingevent修理费用Repaircharges非调整事项Non-adjustingevent一般费用Generalexpense或有事项Contingencies分支销售机构Sellingagencybranch或有收益Contingentgain正常存货损失Normalstocklosses或有损失Contingentloss交易帐户Tradingaccount资本承诺Capitalcommitments非常存货损失Abnormalstocklosses现金流量表Cashflowstatement本地购货Localpurchase信用交易Credittransaction退货Returnedgoods现实购买力会计Currentpurchasingpoweraccounting(CPP)独立分支机构Independentbranch现实成本会计Currentcostaccounting(CCA)往来帐户Currentaccount零售物价指数Retailpriceindex复式簿记帐户Double-entryaccounts持有收益Holdinggains时间差异Timelagdifferences业绩评估Assessmentofperformance分支机构间转移Inter-branchtransfer货币性项目的衡量Measurementofmonetaryitems结算Settlement货币性资产Monetaryassets分支机构间往来帐户Interbranchcurrentaccount货币性负债Monetaryliabilities分支机构存货调整帐户Branchstockadjustmentaccount征求意见稿Exposuredraft未实现利润准备Provisionforunrealizedprofit货币性营运资本调整Monetaryworkingcapitaladjustment实现原则Realization举债比率调整Gearingadjustment货币折算Currencytranslation净营业资产Netoperatingassets货币兑换Currencyconversion发行和赎回债券Issueandredemptiondebentures当地货币Localcurrency债券Bonds汇率Exchangerate契约Deed即期汇率Spotrate无担保债券Naked-debentures(unsecured)远期合同Forwardcontract拥有法定所有权的Freehold贴水Discount偿债基金Sinkingfund升水Premium债券赎回偿债基金Debentureredemptionsinkingfundaccount货币性项目Monetaryitems偿债基金投资帐户Sinkingfundinvestmentaccount风险Risk可转换债券Convertibledebentures不确定性Uncertainty资本化发行Capitalizationissue套期保值Hedging股权发行Bonusissue长期货币性资产Long-termmonetaryassets含权价Cum-rightsprices长期货币性要求权Long-termmonetaryclaims除权价Ex-rightsprices汇兑收益/损失Exchangerategain/loss可分配公积Distributableofreserves时态法Temporalmethod以公积支付股利Payingadividendoutofreserve历史汇率法Historicmethod已付清红利股Paid-upbonusshares期末汇率法Closingratemethod重估公积Revaluationreserve场地费用Siteexpenses减资Capitalreductions管理费用Administrativeexpenses资本重组Capitalreorganizations装置和设备Furnitureandfittings过剩资本Excesscapital房屋Premises资本重建Capitalreconstruction预付费用Paymentinadvance权益汇总帐户Sundrymembersaccount建造合同Constructioncontract实现帐户Realizationaccount工程保留款Retention购买者帐户Purchaser’saccount分期付款Progresspayment自愿清算Voluntaryliquidation交易帐户Tradingaccount特别决议Specialresolution合同收入Contractfee方案\计划Scheme合同亏损Lossoncontract清偿\偿还Discharge完工百分比Percentageofcompletion卖方帐户Vendoraccount完成合同Completedcontract创立合并Amalgamation预期利润Expectedprofit高估Over-valuation承建商Contractor低估Under-valuation矫正Rectification集团报表Groupaccounts已鉴定完工价值Valueofworkcertified纵向联合Verticalintegration总部费用Headofficecosts横向联合Horizontalintegration合同成本Contractcosts不同行业联合Diversification销售收入Turnover控股公司Holdingcompany合同损失准备Provisionforlossoncontract重大影响Dominantinfluence预收款Paymentonaccount直接控制集团Directgroup可预见损失Foreseeableloss垂直控制集团Verticalgroup已付款超过收入(部分)Excessprogresspayment混合控制集团Mixedgroup股票/证券Stock,security盈余公积Revenuereserve债券Debenture合并公积Consolidationreserve法定权利Legalrights少数股权Minorityinterests报价Quote合并商誉Goodwillonconsolidation证券交易所Stockexchange合并资本公积Capitalreserveonconsolidation上市投资Listedinvestment少数股东Minorityshareholders偿还Repayment股本溢价Sharepremium累积股息Cumdivcd部分收购Partialacquisition累积利息Cum-intci在途支票Chequeinthepost股息除外Ex-divxd收买前后Pre(post)-acquisition利息除外Ex-intxi调整帐户Adjustmentaccounts面值Nominalvalue对子公司投资Investmentinsubsidiary市价Marketvalue普通公积Generalreserve应计股利Accrueddividend参与股权Participatinginterest应计利息Accruedinterest集团内部交易Intra-grouptrading证券交易所官方清单Stockexchangeofficiallist公司间销售Inter-companysales二级市场Secondarymarket溢价Premium未上市证券市场Unlistedsecuritiesmarket折价Discount让与,出售disposal债券利息Debentureinterest加权平均Weighted分次购买Piecemealacquisition结帐Closeoff关联公司Associatedcompany已分派股份Allocatedshares多数股权Majorityholding国库券Treasurystock累计控股Cumulativeholding认股权发行Rightsissue孙公司Sub-subsidiary赊销Creditsale子集团,附属集团Sub-group租购Hirepurchase多公司结构Multi-companystructures信用协议Creditagreement伙伴子公司Fellowsubsidiaries会计处理Accountingtreatment有效股权Effectiveshareholdings经营性租赁Operatinglease控制股权Controllinginterest融资租赁Financelease资本报酬率Returnoncapitalemployed出租人/承租人Lesser/lessee产权收益率Returenonequity一期(二期)租赁Primary(secondary)period息税前净利NetProfitbeforeinterestandtax不可撤销的付款No-cancelablepayment应收帐款帐龄表Agingscheduleofdebtors名义租金Peppercornrent资金来源及运用表Sourceandapplicationoffundsstatement报酬Reward通货膨胀Inflation现值Presentvalue通货紧缩Deflation最低租赁付款额Minimumleasepayment损耗Deplete定金Deposit每股收益Earningspershare公允价值Fairvalue股利保证倍数Dividendcover财务费用Financecharge股利分配率Dividendpayoutratio实际利率Effectiverateoffinancecharge股利收益率Dividendyieldratio平均未付资本余额Averagebalanceofcapitaloutstanding净收益率Earningsyield资本偿还Capitalrepayment市盈率Price/earningsratio精确法Actuarialmethod公司估价Thevaluationofcomponents递延收益Deferredincome联营公司Associatedcompanies分期支付Installment共同比财务报表Common-sizefinancialstatements未实现利润准备Provisionforunrealizedprofit物质资源Physicalresources应收租购款帐户Hirepurchasedebtorsaccount会计原则Accountingprinciples重新获得帐户Repossessionsaccount会计方法Accountingmethods金融公司Financehouse权责发生制Accrualaccounting制造商Manufacturer重置成本Replacementcost交易商Dealer一般会计原则Generallyacceptedaccountingprinciples(GAAP)总盈余Grossearnings剩余现金Cashsurplus政府补助Governmentgrant净值减免Writingdownallowance租赁期Leaseterm

谁是无可比拟的，因为应用程序的一个不同的方向，但是从它的难度ACCA-F6000P-类写一些近10000点来看看。6000-8000BEC中级高级12000。几乎雅思6.5分（标准），一般国外先进的检测。GRE，GMAT无法了解清楚。但是，在日常生活中，4/6，4/6所使用的算法，那么，经常使用吗？词汇。

看哪本适合你，其实内容都差不多，只要不是会计教授级别的，哪本都行

其实哪本肯定都有自己的一点特点优势不是书适合你而应该是你适合那本书

你好，我是acca教师。向你推荐词典。1、中国财政经济出版社的由中国会计学会和香港会计师公会编写的英汉/汉英会计词汇一套。每本45元。这两本词典的好处在于与我们国内准则的属于应和，不容易产生歧义。2、外语教学与研究出版社的英汉双解财会词典。定价22.9元。他的优点在于双解，便携，有用法举例，由简写表，和我们中文教科书一般大小。另外建议你，down国际财务报告准则ifrs（中英文）版，或者看德勤的ifrspocket.希望对你有帮助。

国际会计术语英汉对照Account帐户Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Costaccounting成本会计Externalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测Generallyacceptedaccountingprinciples公认会计原则General-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设Inflation通货膨涨Investingactivities投资活动Liabilities负债Negativecashflow负现金流量Operatingactivities经营活动Owner'sequity所有者权益Partnership合伙企业Positivecashflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorship独资企业Solvency清偿能力Stable-dollarassumption稳定货币假设Stockholders股东Stockholders'equity股东权益Windowdressing门面粉饰