初级会计英文作文词汇

feion1992024-07-25  0

一些常用会计英语单词如下:

A开头:

( 1 )、account 账户,报表

( 2 )、accounting postulate 会计假设

( 3 )、accounting valuation 会计计价

( 4 )、accountability concept 经营责任概念

( 5 )、accountancy 会计职业

( 6 )、accountant 会计师

( 7 )、accounting 会计

( 8 )、agency cost 代理成本

( 9 )、accounting bases 会计基础

( 10 )、accounting manual 会计手册

( 11 )、accounting period 会计期间

( 12 )、accounting policies 会计方针

( 13 )、accounting rate of return 会计报酬率

( 14 )、accounting reference date 会计参照日

( 16 )、accrual concept 应计概念

( 15 )、accounting reference period 会计参照期间

( 17 )、accrual expenses 应计费用

( 18 )、acid test ratio 速动比率(酸性测试比率)

( 19 )、acquisition 收购

( 20 )、acquisition accounting 收购会计

( 21 )、adjusting events 调整事项

( 22 )、administrative expenses 行政管理费

( 23 )、amortization 摊销

B开头:

(1)、backflush accounting 倒退成本计算

(2)、bad debts 坏帐

(3)、bad debts ratio 坏帐比率

(4)、bank charges 银行手续费

(5)、bank overdraft 银行透支

(6)、bank reconciliation 银行存款调节表

(7)、bank statement 银行对账单

(8)、bankruptcy 破产

(9)、basis of apportionment 分摊基础

(10)、batch 批量

(11)、batch costing 分批成本计算

(12)、beta factor B (市场)风险因素B

(12)、bill 账单

(13)、bill of exchange 汇票

(14)、bill of lading 提单

(15)、bill of materials 用料预计单

(16)、bill payable 应付票据

(17)、bill receivable 应收票据

(18)、bin card 存货记录卡

(19)、bonus 红利

C开头:

( 1 )、cash ledger 现金分类账

( 2 )、cash limit 现金限额

( 3 )、CCA 现时成本会计

( 4 )、center 中心

( 5 )、changeover time 变更时间

( 7 )、chartered entity 特许经济个体

( 8 )、cheque 支票

( 9 )、cheque register 支票登记薄

( 10 )、classification 分类

( 11 )、clock card 工时卡

( 12 )、code 代码

( 13 )、commitment accounting 承诺确认会计

( 14 )、common cost 共同成本

( 15 )、company limited by guarantee 有限担保责任公司

( 16 )、company limited by shares 股份有限公司

( 17 )、competitive position 竞争能力状况

( 18 )、concept 概念

( 19 )、conglomerate 跨行业企业

( 20 )、consistency concept 一致性概念

( 21 )、consolidated accounts 合并报表

( 22 )、consolidation accounting 合并会计

D开头:

( 1 )、debenture 债券

( 2 )、debit note 借项通知

( 3 )、debit capacity 举债能力

( 4 )、debt ratio 债务比率

( 6 )、debtor 债务人;应收账款

( 7 )、debtor days ratio 应收账款天数率

( 8 )、debtors ledger 应收账款分类账

( 9 )、debtor' age analysis 应收账款账龄分析

( 10 )、decision driven costs 决策连动成本

( 11 )、decision tree 决策树

( 12 )、defects 次品

( 13 )、deferred expenditure 递延支出

( 14 )、deferred shares 递延股份

( 15 )、deferred taxation 递延税款

( 16 )、delivery note 交货单

( 17 )、departmental accounts 部门报表

E开头:

( 1 )、entity 经济个体

( 2 )、environmental audit 环境审计

( 3 )、environmental impact assessment 环境影响评价

( 4 )、EOQ 经济订购批量

( 5 )、equity 权益

( 6 )、equity method of accounting 权益法会计计算

( 7 )、equity share capital 权益股本

( 8 )、equivalent units 当量

( 9 )、event 事项

( 10 )、exceptional items 例外事项

( 11 )、expected value 期望值

( 12 )、expenditure 支出

( 13 )、expenses 费用

( 14 )、external audit 外部审计

F开头:

( 1 )、financial accounting 财务会计

( 2 )、financial accounts calendar adjustment 财务报表的日历时间调整

( 3 )、financial management 财务管理

( 4 )、financial planning 财务计划

( 5 )、financial statement 财务报表

( 6 )、finished goods 完成品

( 7 )、fixed asset 固定资产

( 8 )、fixed overhead 固定制造费用

( 7 )、fixed asset turnover 固定资产周转率

扩展资料:

会计分类:

按核算主体及目的分类

1、预算会计:以实现公共职能为目的,以公共资产为核算对象,以公共事务为核算依据,以公共业务成果为主要考核指标,其具有“公共性”、“非营利性”、“财政性”的特点。

是适用于各级政府部门、行政单位和各类非营利组织的会计体系。

2、财务会计:以营利为目的的经济实体为核算对象,反映企业的财务状况、经营成果和现金流量,为改善企业内部管理和提高经济效益服务。

是适用于各类企业及营业性组织的会计体系。

按报告对象分类

1、财务会计:编制财务报表,为企业内部和外部用户提供信息。财务会计的信息是提供广泛的用户。其重点在于报告财务状况和营运状况,主要是对外部提供参考。

2、管理会计:主要是对企业的管理层提供信息,作为企业内部各部门进行决策的依据。没有标准的模式、不受会计准则的控制。

按行业分类

1、按行业分为:工业企业会计、商品流通会计 、金融证券会计 、保险企业会计 、施工企业会计 、房地产业会计 、邮电通讯会计 、农业企业会计、旅游餐饮会计 、

医疗卫生会计 、 交通运输会计 、 文化教育会计 、物业管理会计、 行政事业会计、 上市公司会计 、物流企业会计等

按工作内容分类

1、成本会计:指为了求得产品的总成本和单位成本而核算全部生产费用的会计。成本会计的中心内容为成本核算。

成本会计分为管理及财务两个方面,成本会计协助管理计划及控制公司的经营,并制定长期性或策略性的决策,并且建立有利的成本控制方法、降低成本与改良品质。

按工作范围分类

按工作范围分为:公共会计、私用会计、政府会计

会计的对象是指会计所核算和监督的内容,即特定主体能够以货币表现的经济活动。

以货币表现的经济活动通常又称为价值运动或资金运动。资金运动包括特定主体的资金投入、资金运用和资金退出等过程。

参考资料来源:百度百科-会计

financial accounting : cmanagement accounting: gfinancial reporting: ffinancial statement: ageneral-purpose assumption: hintegrity: Iinternal control : epublic accounting: bbooking: d

初级会计员: Junior Accountant 初级会计师: junior accountant 初级会计来源:: junior accountant 初级会计来源:考试学习网: junior accountant 初级财务会计: Accounting Fundamentals 初级国家会计师: ANIA

Accounting: The Language of BusinessAccounting has been called the language of business. Throughout our early education we learned the vocabulary and other basic elements of the English language, or another language, so that we would be able to communicate effectively. The purpose is the same for accounting. Most of you will not become accountants. You may be self-employed or employed by others in a business (a manager, banker, or investor) and will use accounting information, whether you know it or not. In order to understand and to use accounting information most effectively, you must have a solid grounding in its fundamentals. The finer points of accounting are things that you will probably never encounter in your business transactions, but you will know how to read those important financial statements and how to effectively use the material that will emanate from your computerized financial system.Accounting information has been useful for hundreds of years. The double-entry framework was first described in a book written by Luca Pacioli, a fifteenth-century Italian monk and mathematician, although its origins can be traced back another 300 years. The formal structure for processing financial transactions is at least 700 years old.What is the definition of accounting? Accounting is the process of providing quantitative information about economic entities to aid users in making decisions concerning the allocation of economic resources. The process of providing such information necessitates a series of activities leading up to and including the communication of accounting information. These activities are: Identifying the information, measuring, recording, retaining - and then communicating it.In accounting, "numbers" are numbers of dollars. Economic entities means not only all types of businesses, but also hospitals, charitable organizations, churches and synagogues, municipalities, governments, and other organizations whether for profit or not-for-profit. Accounting, as defined here, applies to all of these.Decisions concerning the allocation of economic resources include, among others, whether to buy, sell, or hold investments, whether to extend credit, and whether to manufacture and sell a particular product.The term accounting theory is commonly used, but it has no unified, standardized definition. Very closely related to the realm of accounting theory is the area of measurement. Measurement is concerned with the process of assigning numbers to the attributes or characteristics of the elements being measured.In addition to accounting, accountancy has emerged as a profession, alongside the professions of medicine and law. The study and practice of accountancy requires a broad understanding of concepts in such areas as economics, sociology, psychology, and public administration, as well as in-depth knowledge of specialized accounting areas. The three main fields of accountancy include Public accounting, managerial accounting, and governmental and quasi-governmental accounting. Each of these fields has several accounting specialty and sub-specialty areas.

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