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      1. 會計專業英語詞匯一

        時間:2024-08-07 11:04:37 英語詞匯 我要投稿
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        會計專業英語詞匯一

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        會計專業英語詞匯一

          一、人員的稱謂

          助理 Assistant

          秘書 Secretary

          前臺接待小姐 Receptionist

          文員 clerk ,如會計文員為Accounting Clerk

          主任 supervisor

          經理 Manager

          總經理 GM,General Manager

          總監Director

          總會計師 Finance Controller

          高級 Senior 如高級經理為 Senior Manager

          VP(Vice President)副總裁

          FVP(First Vice President)第一副總裁

          AVP(Assistant Vice President)副總裁助理

          CEO(Chief Executive Officer)首席執行官

          COO(Chief Operations Officer)首席運營官

          CFO(Chief Financial Officer)首席財務官

          CIO(Chief Information Officer)首席信息官

          HRD(Human Resource Director)人力資源總監

          OD(Operations Director)運營總監

          MD市場總監

          OM(Operations Manager)運作經理

          PM(Production Manager)生產經理

          (Product Manager)產品經理

          二、部門的稱謂

          市場部Marketing Department

          銷售部 Sales Department

          客戶服務 Customer Service ,

          人事部 Human Resource Personnel Department

          行政部Administration Department

          財務部 Ministry of Finance/ Financial Department

          產品供應 Product Supply

          三.基本詞匯

          會計 accounting

          會計職能 accounting function

          會計核算 financial accounting

          會計控制accounting control

          會計學科accounting science

          會計職業 accounting profession

          非營利組織會計 non-profit organization accounting

          企業會計 enterprise accounting

          財務會計 financial accounting

          成本會計 cost accounting

          管理會計 management accounting

          稅務會計 tax accounting

          審計audit

          電算化會計 computerized accounting

          會計信息 accounting information

          會計目標 accounting objective

          企業會計準則 accounting criteria for enterprises

          存貨會計準則 inventory accounting

          長期股權投資會計準則 accounting standards, long-term equity investment

          投資性房地產會計準則 investment property accounting standards

          固定資產會計準則 fixed assets accounting standards

          生物資產會計準則 biological assets accounting standards

          無形資產會計準則 intangible assets accounting standards

          非貨幣性資產交換會計準則 of non-monetary assets, the exchange of accounting standards

          資產減值會計準則 impairment of assets accounting standards

          職工薪酬會計準則 staff salaries accounting standards

          企業年金基金會計準則 enterprise annuity fund accounting standards

          股份支付會計準則 share-based payment accounting standard

          債務重組會計準則 debt restructuring accounting standards

          或有事項會計準則 or a matter of accounting principles

          收入會計準則 revenue accounting standards

          建造合同會計準則 construction contracts accounting standards

          政府補助會計準則 accounting for government grants guidelines

          借款費用會計準則 borrowing costs accounting standards

          所得稅會計準則 income tax accounting standards

          外幣折算會計準則 foreign currency translation accounting standards

          企業合并會計準則 business combinations accounting standards

          租賃會計準則 lease accounting standards

          金融工具確認和計量會計準則 recognition and measurement of financial instruments accounting standards

          金融資產轉移會計準則 the transfer of financial assets accounting rules

          套期保值會計準則 hedge accounting

          原保險合同會計準則 of the original insurance contracts accounting standard

          再保險合同會計準則 re-insurance contracts accounting standard

          石油天然氣開采會計準則 oil and gas accounting standards

          會計政策、會計估計變更和差錯更正會計準則 accounting policies changes in accounting estimates and corrections of errors accounting standards

          資產負債表日后事項會計準則 the balance sheet date accounting standards

          財務報表列報會計準則accounting standards financial statements reported

          現金流量表會計準則 cash flow accounting standards

          中期財務報告會計準則 interim financial reporting accounting standards

          合并財務報表會計準則 the consolidated financial statements of accounting standards

          每股收益會計準則 earnings per share accounting standards

          分部報告會計準則 segment reporting accounting standards

          關聯方披露會計準則 related party disclosures accounting standards

          金融工具列報會計準則presentation of financial instruments accounting standards

          首次執行企業會計準則presentation of financial instruments accounting standards

          會計的基本前提accounting concepts

          會計主體 accounting entity

          持續經營going concern

          會計分期 accounting period

          會計年度 financial year

          貨幣計量 money measurement

          權責發生制 accrual basis

          收付實現制 cash basis of accounting

          會計信息質量要求quality of accounting information

          可靠性 reliability

          相關性relevance

          可理解性 understandability

          可比性 comparability

          實質重于形式 substance over form

          重要性 materiality

          謹慎性 prudence

          及時性 timeliness

          會計確認 accounting recognition

          會計計量 accounting measurement

          會計記錄 accounting record

          會計報告 accounting report

          設置賬戶 setting up accounts

          復式記帳double-entry accounting

          填制與審核會計憑證 fill in and audit the accounting documents

          借貸記賬法 debit-credit bookkeeping

          登記賬簿registering accounting books

          成本計算 cost calculation

          財產清查與編制財務報告 property Inventory and preparation of financial reports

          會計等式 accounting formula

          會計事項 accounting transaction

          會計科目 accounting subjects

          總分類賬 general ledger

          總日記賬 general journal

          日記賬 journal entries

          銀行承兌匯票 bank acceptance

          商業承兌匯票trade acceptance

          外埠存款 other city Cash in bank

          銀行本票 cashier's check

          銀行匯票 bank draft

          信用卡 credit card

          信用證保證金 l/c guarantee deposits

          存出投資款 refundable deposits

          待處理財產損溢 wait deal assets loss or income/ Unacknowledged

          未分配利潤 undistributed profit

          試算平衡表working trial balance

          期末賬項調整final accounts adjustments

          會計憑證accounting documents

          原始憑證original evidences

          一次憑證single-record document

          匯總原始憑證 summary of the original documents

          記賬憑證 account voucher

          收款憑證 receipt voucher

          付款憑證 payment voucher

          轉賬憑證 transfer certificate

          科目匯總表 categorized accounts summary

          盤存賬戶 inventory account

          資本賬戶capital account

          結算賬戶 settlement account

          調整賬戶 adjustment account

          集合分配賬戶 set allocation account

          成本計算賬戶 costing account

          跨期攤配賬戶 spread with account for inter-period

          匯轉賬戶 exchange transfer accounts

          財務成果賬戶 financial results account

          計價對比賬戶 accounts denominated in contrast

          暫記賬戶 suspense accounts

          會計賬簿 accounting books

          日記賬 journal

          總分類賬簿 general ledger

          明細分類賬簿 detail ledger

          備查賬簿 reference books

          錯賬更正方法 error correction method accounts

          劃線更正法correction by drawing a straight ling

          紅字更正法 correction by using red ink

          補充登記法correction by extra recording

          財產清查 property inventory

          全部清查 all inventory

          局部清查partial inventory

          定期清查 periodic checking method

          不定期清查non-periodic checking method

          永續盤存制 perpetual inventory system

          實地盤存制 physical inventory system

          實地盤點法 physical inventory method

          技術推算法 technology reckoning

          抽查盤點法 sampling inventory method

          銀行存款余額調節表 bank balance sheet adjustment

          往來款項對賬單 between the amount of the bill

          財務報表 financial statement

          會計報表 accounting statement

          會計報表附注 accounting statement footnote

          資產負債表 statement of assets and liabilities

          利潤表 profit statement

          現金流量表 cash flow statement

          所有者權益變動表 owner of changes in equity

          科目匯總表 categorized accounts summary

          會計機構負責人 accounting agencies

          會計主管 accounting manager

          會計檔案 accounting files

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