会计高频词汇

1. 会计accountant
2. 簿记bookkeeping
3. 相关性 Relevance
4. 客观性objectivity
5. 可行性feasibility
6. 利润表income statement/profit and loss account
7. 资产负债表balance sheetv
8. 现金流量表cash flow statement
9. 资产asset
10. 负债Liability
11. 所有者权益owner's equity/capital
12. 收入Revenue
13. 费用expense
14. 收益Income
15. 公认会计原则Generally accepted accounting principles
16. 财务会计准则委员会Financial Accounting Standards Board
17. 会计主体entity concept
18. 成本原则cost principle
19. 折旧depreciation
20. 持续经营 Going-concern
21. 货币计量单位 stable-monetary-unit
22. 配比原则matching principle
23. 充分披露原则full-disclosure principle
24. 一贯性原则consistency principle
25. 重要性原则materiality principle
26. 谨慎原则conservatism concept
27. 复式记账Double-entry system
28. 美国注册会计师协会American Institute of Certified Public Accountants
29. 中国注册会计师协会Chinese Institute of Certified Public Accountants
30. 财务会计financial accounting
31. 管理会计management accounting
32. 税务会计tax accounting
33. 会计等式accounting equation
34. 经济业务business transaction
35. 会计职业道德ethics of accounting

第二章

1. 经济业务economic event
2. 原始凭证source document
3. 外部业务external transaction
4. 内部业务internal transaction
5. 账户account
6. 借方debit
7. 贷方credit
8. 借贷规则 rules of debit and credit
9. 现金cash
10. 银行存款Cash in bank
11. 应收账款 receivable
12. 预付费用prepaid expenses
13. 应付账款accounts payable
14. 预收收入unearned revenue
15. 投资investment
16. 提存withdrawal
17. 暂时账户temporary account
18. 虚账户nominal accounts
19. 实账户real accounts
20. 科目表chart of accounts
21. 总分类账general ledger
22. 正常余额Normal balance
23. 记日记账journalizing
24. 复合分录compound journal entry
25. 普通日记账general journal
26. 过账posting
27. 会计循环accounting cycle
28. 试算表trial balance
29. 账项调整adjustment
30. 调整后试算表adjusted trial balance
31. 结账closing
32. 结账后试算表Post-closing trial balance
33. 记账凭证voucher
34. 收款凭证receipt voucher
35. 付款凭证payment voucher
36. 转账凭证transfer voucher
37. 负债比率debt ratio
38. 财务杠杆financial leverage

第三章

1. 会计期间time period
2. 财政年度Fiscal year
3. 日历年度calendar year
4. 自然经营年度Natural business year
5. 账项调整adjustment
6. 应计制、权责发生制accrual basis
7. 现金制、收付实现制cash basis
8. 预付项目prepaid items
9. 预收项目unearned items
10. 递延与应计Deferred and accrued
11. 折旧depreciation
12. 备抵账户contra account
13. 账面净值net book value
14. 工作底稿worksheet
15. 结账分录closing entries
16. 收益汇总income summary
17. 账务处理程序bookkeeping procedures
18. 汇总记账凭证 summarized vouchers
19. 科目汇总表categorized accounts summary
20. 多栏式日记账columnar journal
21. 预收收入unearned revenue
22. 预收账款Advance from customers
23. 待摊费用Prepaid expenses
24. 预提费用Accrued expenses
25. 分类资产负债表classified balance sheet
26. 营运资本working capital
27. 长期投资long-term investment
28. 固定资产tangible fixed asset
29. 无形资产intangible fixed asset
30. 股东权益stockholders' equity
31. 缴入资本contributed capital
32. 普通股股本common stock
33. 留存收益retained earnings
34. 流动比率current ratio
35. 流动性Liquidity

第四章

1. 现金等价物cash equivalent
2. 商业票据mercantile paper
3. 国库券treasury bill
4. 内部控制internal controls
5. 备用金petty cash fund
6. 银行对账单bank statement
7. 借项通知单Debit memorandum
8. 货项通知单credit memorandum
9. 银行余额调节表Bank reconciliation
10. 在途存款deposit in transit
11. 未兑现支票outstanding check
12. 手续费service charges
13. 存款不足退款nonsufficient funds checks
14. 短期投资temporary investments
15. 成本与市价孰低lower of cost or market
16. 短期投资市价下跌准备allowance to reduce temporary investment to markets
17. 坏账bad debts
18. 注销write off
19. 坏账回收bad debt recovery
20. 账龄分析法aging of accounts receivable method
21. 备抵法allowance method
22. 直接冲消法Direct write off method
23. 信用卡销售Credit Card Sales
24. 期票promissory note
25. 出票人Maker
26. 受款人payee
27. 到期日maturity date
28. 应收票据拒付dishonored note receivable
29. 应收票据贴现discounting note receivable
30. 贴现所得proceeds   
31. 或有负债contingent liability
32. 应收账款出售selling accounts receivable
33. 应收账款抵押pledging accounts receivable
34. 应收账款周转率accounts receivable turnover

第五章

1. 个别认定法specific identification method
2. 先进先出法first-in ,first-out method
3. 后进先出法last-infirst-outmethod
4. 销售收入sales revenue
5. 销售成本Cost of goods sold
6. 毛利gross profit
7. 营业费用operating expenses
8. 商品存货merchand  iseinventory
9. 定期盘存制period icinventory system
10. 永续盘存制perpetual inventory system
11. 购货退回与折让purchase return and allowances
12. 商业折扣Trade discount
13. 购货折扣purchase discount
14. 付款条件 credit terms
15. 运费transportation costs
16. 目的地交货free on board destination
17. 离岸价格FOB shipping point
18. 销售退回与折让Sales Returns and Allowances
19. 销售折扣sales discount
20. 借项备忘录debit memorandum
21. 贷项备忘录credit memorandum
22. 存货减值inventory
23. 成本与市价孰低法shrinkage
24. 原材料Raw material
25. 生产成本work in process
26. 完工产品finished goods
27. 在产品work in process inventory
28. 制造费用manufacturing overhead
29. 运输费用transportation-in
30. 利润操作income manipulate
31. 存货短缺Inventory Shrinkage
32. 毛利gross margin
33. 可变净现值net realizable value
34. 存货跌价准备Provision for decline in value of inventories
35. 毛利率法gross profit method
36. 零售价格法Retail inventory method
37. 存货周转率inventory turnover
38. 存货周转天数number of days’sales in inventory

第六章

1. 成本法Cost method
2. 权益法Equity Method
3. 后续支出subsequent expenditure
4. 直线法the Straight-line method
5. 加速折旧法accelerated methods
6. 年数总和法Sum-of-the-years-digits method
7. 余额递减法declining balance method
8. 估计变更Changes in estimates
9. 专利权patents
10. 版权copyright
11. 特许权franchise
12. 商标权trademarks
13. 商誉Goodwill
14. 开办费pre-operating expenses
15. 递延费用deferred expenses
16. 长期资产的减值impairment of long-term assets
17. 债券证券debt security
18. 股权证券equity securities
19. 资本性支出Capital expenditures
20. 收益性支出revenue expenditure
21. 土地改良land improvements
22. 非折旧资产non-depreciable assets
23. 经营租赁operating lease
24. 筹资租赁financing lease
25. 表外融资Off-balance sheet Financing
26. 实质重于形式Substance over Form
27. 非货币性交易non-currency exchange
28. 一揽子购入lump-sum purchase
29. 在建工程Construction in progress
30. 双倍余额递减法double-declining-balance method
31. 残值residual value
32. 账面余额Carrying value
33. 固定资产清理fixed assets pending disposal
34. 折耗Depletion
35. 工作量法production method
36. 摊销amortization
37. 资产报酬率Return on assets
38. 资产周转率Asset turnover