會計專業英語詞匯一

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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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