会计常用英语

第一篇：会计常用英语

现金 Cash in hand

银行存款 Cash in bank

其他货币资金-外埠存款Other monetary assetscashier‘s check其他货币资金-银行汇票 Other monetary assetscredit cards

其他货币资金-信用证保证金 Other monetary assetscash for investment短期投资-股票投资 Investmentsstocks

短期投资-债券投资 Investmentsbonds

短期投资-基金投资 Investmentsfunds

短期投资-其他投资 Investmentsothers

短期投资跌价准备 Provision for short-term investment

长期股权投资-股票投资 Long term equity investmentothers长期债券投资-债券投资 Long term securities investemntothers长期投资减值准备 Provision for long-term investment

应收票据 Notes receivable

应收股利 Dividends receivable

应收利息 Interest receivable

应收帐款 Trade debtors

坏帐准备-应收帐款 Provision for doubtful debtsother debtors其他流动资产 Other current assets

物资采购 Purchase

原材料 Raw materials

包装物 Packing materials

低值易耗品 Low value consumbles

材料成本差异 Material cost difference

自制半成品 Self-manufactured goods

库存商品 Finished goods

商品进销差价 Difference between purchase & sales of commodities委托加工物资 Consigned processiong material

委托代销商品 Consignment-out

受托代销商品 Consignment-in

分期收款发出商品 Goods on instalment sales

存货跌价准备 Provision for obsolete stocks

待摊费用 Prepaid expenses

待处理流动资产损益 Unsettled G/L on current assets

待处理固定资产损益 Unsettled G/L on fixed assets

委托贷款-本金 Consignment loaninterest

委托贷款-减值准备 Consignment loanBuildings

固定资产-机器设备 Fixed assetsElectronic Equipment, furniture and fixtures固定资产-运输设备 Fixed assetsspecific materials

工程物资-专用设备 Project materialprepaid for equipment

工程物资-为生产准备的工具及器具 Project materialpatent

无形资产-非专利技术 Intangible assetstrademark rights

无形资产-土地使用权 Intangible assetsgoodwill

无形资产减值准备 Impairment of intangible assets

长期待摊费用 Deferred assets

未确认融资费用 Unrecognized finance fees

其他长期资产 Other long term assets

递延税款借项 Deferred assets debits

应付票据 Notes payable

应付帐款 Trade creditors

预收帐款 Adanvances from customers

代销商品款 Consignment-in payables

其他应交款 Other payable to government

其他应付款 Other creditors

应付股利 Proposed dividends

待转资产价值 Donated assets

预计负债 Accrued liabilities

应付短期债券 Short-term debentures payable

其他流动负债 Other current liabilities

预提费用 Accrued expenses

应付工资 Payroll payable

应付福利费 Welfare payable

短期借款-抵押借款 Bank loanspledged

短期借款-信用借款 Bank loanscredit

短期借款-担保借款 Bank loansguaranteed

一年内到期长期借款 Long term loans due within one year

一年内到期长期应付款 Long term payable due within one year

长期借款 Bank loansPar value

应付债券-债券溢价 Bond payableDiscount

应付债券-应计利息 Bond payableincome tax

应交税金-增值税 Tax payablebusiness tax

应交税金-消费税 Tax payableothers

递延税款贷项 Deferred taxation credit

股本 Share capital

已归还投资 Investment returned

利润分配-其他转入 Profit appropriationstatutory surplus reserve

利润分配-提取法定公益金 Profit appropriationreserve fund

利润分配-提取企业发展基金 Profit appropriationstaff bonus and welfare fund利润分配-利润归还投资 Profit appropriationpreference shares dividends

利润分配-提取任意盈余公积 Profit appropriationordinary shares dividends

利润分配-转作股本的普通股股利 Profit appropriationshare premium

资本公积-接受捐赠非现金资产准备 Capital surpluscash donation

资本公积-股权投资准备 Capital surplussubsidiary

资本公积-外币资本折算差额 Capital surplusothers

盈余公积-法定盈余公积金 Surplus reserveother surplus reserve

盈余公积-法定公益金 Surplus reservereserve fund

盈余公积-企业发展基金 Surplus reservereture investment by investment

主营业务收入 Sales

主营业务成本 Cost of sales

主营业务税金及附加 Sales tax

营业费用 Operating expenses

管理费用 General and administrative expenses

财务费用 Financial expenses

投资收益 Investment income

其他业务收入 Other operating income

营业外收入 Non-operating income

补贴收入 Subsidy income

其他业务支出 Other operating expenses

营业外支出 Non-operating expenses

所得税 Income tax

一、资产类 assets

现金 cash on hand

银行存款 cash in bank

其他货币资金 other cash and cash equivalent

短期投资 short-term investment

短期投资跌价准备 short-term investments falling price reserve应收票据 notes receivable

应收股利 dividend receivable

应收利息 interest receivable

应收帐款 accounts receivable

坏帐准备 bad debt reserve

预付帐款 advance money

应收补贴款 cover deficit receivable from state subsidize

其他应收款 other notes receivable

在途物资 materials in transit

原材料 raw materials

包装物 wrappage

低值易耗品 low-value consumption goods

库存商品 finished goods

委托加工物资 work in process-outsourced

委托代销商品 trust to and sell the goods on a commission basis

受托代销商品 commissioned and sell the goods on a commission basis存货跌价准备 inventory falling price reserve

分期收款发出商品 collect money and send out the goods by stages待摊费用 deferred and prepaid expenses

长期股权投资 long-term investment on stocks

长期债权投资 long-term investment on bonds

长期投资减值准备 long-term investment depreciation reserve固定资产 fixed assets

累计折旧 accumulated depreciation

工程物资 project goods and material

在建工程 project under construction

固定资产清理 fixed assets disposal

无形资产 intangible assets

开办费 organization/preliminary expenses

长期待摊费用 long-term deferred and prepaid expenses待处理财产损溢 wait deal assets loss or income

二、负债类 debts

短期借款 short-term loan

应付票据 notes payable

应付帐款 accounts payable

预收帐款 advance payment

代销商品款 consignor payable

应付工资 accrued payroll

应付福利费 accrued welfarism

应付股利 dividends payable

应交税金 tax payable

其他应交款 accrued other payments

其他应付款 other payable

预提费用 drawing expenses in advance

长期借款 long-term loan

应付债券 debenture payable

长期应付款 long-term payable

递延税款 deferred tax

住房周转金 revolving fund of house

三、所有者权益 owners equity

股本 paid-up stock

资本公积 capital reserve

盈余公积 surplus reserve

本年利润 current year profit

利润分配 profit distribution

四、成本类 cost

生产成本 cost of manufacture

制造费用 manufacturing overhead

五、损益类 profit and loss（p/l）

主营业务收入 prime operating revenue

其他业务收入 other operating revenue

折扣与折让 discount and allowance

投资收益 investment income

补贴收入 subsidize revenue

营业外收入 non-operating income

主营业务成本 operating cost

主营业务税金及附加 tax and associate charge其他业务支出 other operating expenses

存货跌价损失 inventory falling price loss

营业费用 operating expenses

管理费用 general and administrative expenses

财务费用 financial expenses

营业外支出 non-operating expenditure所得税 income tax

以前年度损益调整 adjusted p/l for prior year

Դ: http:///career/62538.shtml

第二篇：会计英语选择题

1．A company acquired 30% of B Company’s voting stock for $200 000 on January 2,2004.A’s 30% interest in B gave A the ability to exercise significant influence over B’s operating and financial policies.During 2004, B earned $ 70 000 and paid dividends of $50 000.B reported earnings of $150 000 for the six months ending June 30, 2005, and $200 000 for the year ending December 31, 2005.on July 1, 2005, A sold half of its stock in B for $140 000 cash.B paid dividends of $60 000 on October 1, 2005.Use the above information to answer the following three questions: ① Before income taxes , what amount should A include in its 2004 income statement as a result of the investment ? A.$15 000

B.$21 000

C.$36 000

D.$80 000 ② In A’s December 31, 2004 Balance Sheet, what should be the carrying amount of this investment? A.$200 000

B.$206 000

C.$221 000

D.$236 000 ③ On its 2005 income statement ,what amount should A report as a gain or loss from the sale of half of its investment? A.$22 000 gain

B.$23 500 gain

C.$500 loss

D.$14 500 gain

2.On May 1, 2005, ABC purchased 30% of the stock of D Corporation for $600 000.During 2005, D had net income of $100 000.On February 1 and on August 1, D paid $30 000 in dividends.On December 31,2005, the market price of the stock is $630 000.what amount should be shown in the Investment in D Corporation account on ABC’s Balance Sheet dated December 31, 2005?

A.$621 000

B.$611 000

C.$629 000

D.$630 000 3.When the fair value of investments in debt securities exceeds their carrying amounts, held-to-Maturity securities and available-for-sale securities should be reported at the end of the year at _____

Held-to-maturity securities

available-for-sale securities A.Fair value

Amortized Cost B.Amortized cost

Fair value C.Amortized cost

Amortized cost D.Fair value

Fair value 4.When an investor uses the equity method to account for investments in common stock, the investment account will be increased when the investor recognizes A.a proportionate interest in the net income of the investee.B.a cash dividend received from the investee.C.periodic amortization of the goodwill related to the purchase.D.depreciation related to the excess of market value over book value of the investee’s depreciable assets at the date of purchase by the investor.5.When a company holds between 20%and 50% of the outstanding stock of an investee, which of the following statements applies? A.The investor should always use the equity method to account for its investment.B.The investor should use the equity method to account for its investment unless circumstances indicate that it is unable to exercise “significant influence” over the investee.C.The investor must use the fair value method unless it can clearly demonstrate the ability to exercise “significant influence” over the investee.D.The investor should always use the fair value method to account for its investment.6.C Corporation owns 75% of H Inc.During the current year, H Inc.reported net income of $150 000 and declared dividends of $40 000.How much would C Corporation increase Investment in Harrell Inc.Stock for the current year? A.$0

B.$82 500

C.$30 000

D.$112 500 7.G Corporation’s temporary investments cost $100 000 recorded as available-for-sale securities and have a market value of $120 000 at the end of the accounting period.The difference between the cost and market value would be reported as a: A.none.B.$20 000 unrealized gain-income.C.$20 000 realized gain.D.$20 000 unrealized gain-equity.8.If a firm purchases $100 000 of bonds of X company at 101 plus accrued interest of $2 000 and pays broker’s commissions of $50, the amount debited to Investment in X company Bonds would be : A.$100 000

B.$103 000

C.$101 050

D.$103 050

1.The rate of interest actually earned by bondholders is called the ______ A.coupon rate

B.effective yield

C.nominal rate

D.stated rate 2.Bonds will sell at a premium when the _____ A.stated rate is higher than the nominal rate.B.Stated rate is higher than the market rate.C.Effective yield is lower than the market rate.D.Effective yield is lower than the stated rate.3.Which of the following is an example of off-balance-sheet financing?_____ A.Consolidated subsidiary B.Capital lease.C.Zero-interest-bearing note.D.Operating lease.4.Typical liability accounts include _____ A.accounts payable, bank loan, wages payable, drawings B.accounts payable, bank overdraft, wages payable, stationery

C.accounts receivable, bank overdraft, wages payable, unearned revenue D.accounts payable, borrowing form the public, bank overdraft, wages payable 5.Which of the following usually is not a current liability? A.Withheld income taxes

B.Deposits received form customers C.Deferred tax payable D.All of these 6.After bonds have been issued, their market value can be expected to _____ A.rise as any premium is amortized.B.Fall if interest rates rise.C.Fall as any discount is amortized D.Rise if interest rates rise 7.When the interest payment dates of a bond are May 1 and November 1, and a bond issue is sold on June 1, the amount of cash received by the issuer will be _____ A.decreased by accrued interest from June 1 to November 1.B.Decreased by accrued interest from May 1 to June 1.C.Increased by accrued interest from May 1 to June1.D.Increased by accrued interest from June 1 to November 1

8.A manufacturer of household appliances may incur a loss due to the discovery of a defect in one of its products.The occurrence of the loss is reasonably possible, and the resulting costs can be reasonably estimated.This possible loss should be _____

Accrued

Disclosed in Footnotes A.Yes

NO B.Yes

Yes C.No

Yes D.No

No 9.Taxable income of a corporation________ A.differs from accounting income due to differences in intraperiod allocation between the two methods of income determination.B.Differs from accounting income due to differences in interperiod allocation and permanenet differences between the two methods of income determination.C.Is based on generally accepted accounting principles.D.Is reported on the corporation’s income statement.10.Taxable income of a corporation differs from pretax financial income because of ___ Permanent

Temporary Differences

Differences A.NO

NO B.NO

Yes C.Yes

Yes D.Yes

No

1.If a corporation has outstanding 1 000 shares of $9 cumulative preferred stock of $100 par and dividends have been passed for the preceding three years, what is the amount of preferred dividends that must be declared in the current year before a dividend can be declared on common stock?_____ A.$9 000

B.$27 000

C.$36 000

D.$45 000 2.All of the following are reasons for purchasing treasury stock except to ____ A.make a market for the stock.B.Increase the number of shareholders.C.Increase the earnings per share and return on equity D.Give employees as compensation 3.Paid-in capital for a corporation may arise from which of the following sources? A.Issuing cumulative preferred stock.B.Receiving donations of real estate.C.Selling the corporation’s treasury stock.D.All of the above.4.Under the equity method, the investment account is decreased by all of the following except the investor’s proportionate share of _____ A.dividends paid by the investee B.declines in the fair value of the investment.C.The losses of the investee.D.All of the options would decrease the investment account.5.Cash dividends are paid on the basis of the number of shares______ A.authorized B.issued C.outstanding D.outstanding less the number of treasury shares 6.The stockholders’ equity section of the balance sheet may include____ A.common stock B.preferred stock C.donated capital D.all of the above 7.Declaration and issuance of a dividend in stock____ A.increases the current ratio.B.Decreases the amount of working capital.C.Decreases total stockholders’ equity.D.Has no effect on total assets, liabilities, or stockholders’ equity.8.If a corporation buys back its own stock, the stock is listed on the balance sheet in the: _____ A.current assets section.B.Long term liability section.C.Stockholders’ equity section.D.Investments section.9.A corporation has issued 25 000 shares of $100 par common stock and holds 3 000 of these shares as treasury stock, If the corporation declares a $2 per share cash dividend, what amount will be recorded as cash dividend? A.$22 000

B.$25 000

C.$44 000

D.$50 000 10.A company declared a cash dividend on its common stock on December 15,20×4,payable on January 12, 20×5.How would this dividend affect shareholders’ equity on the following dates? December 15，January 12, 20×4

20×5 A.Decrease

decrease B.Decrease

No effect C.No effect

No effect D.No effect

Decrease 1.Net cash flow from operating activities is determined by eliminating_____ A.earned revenues from net income.B.Incurred expenses from net income.C.Non-cash expenses from net income.D.Non-cash revenues and non-cash expenses from net income.2.All of the following adjustments are added to net income in computing net cash flow from operating activities except_____ A.Amortization expense B.A decrease in accounts receivable.C.An increase in accounts payable.D.An increase in prepaid expenses.3.Acquiring assets by issuing equity securities would be reported as ______ A.an investing activity.B.A financing activity.C.Both an investing activity and a financing activity.D.A non-cash investing and financing activity.4.When preparing a statement of cash flows, a decrease in accounts receivable during a period would cause which one of the following adjustments in determining cash flow from operating activities?_____ Direct Method

Indirect Method A.Increase

Decrease B.Decrease

Increase C.Increase

Increase D.Decrease

Decrease 5.When preparing a statement of cash flows ,an increase in accounts payable during a period would require which of the following adjustments in determining cash flows from operating activities?______ Indirect Method

Direct Method A.Increase

Decrease B.Decrease

Increase C.Increase

Increase D.Decrease

Decrease 6.All of the following adjustments would be deducted in determining net cash from operating activities except_____ A.amortization of bond premium.B.Decrease in deferred income tax liability.C.Gain on sale of plant assets.D.Increase in accrued liabilities.7.King Co.has provided the following 2006 current account balances for the preparation of the annual statement of cash flows:______

January 1

December 31 Accounts receivable

$11 500

$14 500 Allowance for uncollectible accounts

400

500 Prepaid rent expense

6200

4100 Accounts payable

9700

11200 King’s 2006 net income is $75 000.Net cash provided by operating activities in the statement of cash flows should be ______ A.$72 700 B.$74 300 C.$75 500 D.$75 700 8.The net income for Chenkai Inc.was $3000 000 for the year ended December 31, 2006.Additional information is as follows:______ Depreciation on fixed assets

$1 500 000 Gain from cash sale of land

200 000 Increase in accounts payable

300 000 Dividends paid on preferred stock

400 000 The net cash provided by operating activities in the statement of cash flows for the year ended December 31, 2006 should be _____ A.$4 200 000 B.$4 500 000 C.$4 600 000 D.$4 800 000 9.Rory Co.’s prepaid insurance was $50 000 at December 31, 2006 and $25 000 at December 31, 2005.Insurance expense was $20 000 for 2006 and $15 000 for 2005.What amount of cash disbursements for insurance should be reported in Rory’s 2006 net cash flows from operating activities resented on a direct basis?_____ A.$55 000 B.$45 000 C.$30 000 D.$20 000 10.When using the indirect method to prepare the statement of cash flows, the amortization of goodwill should be presented as a(n)_____ A.cash flow from investing activities.B.Cash flow from financing activities.C.Deduction from net income.D.Addition to net income.

第三篇：会计英语学习心得

会计英语学习心得

This term we began to learn accounting English.Accounting English has the very big difference with daily English, it is more inclined to professional knowledge education.Through this period of study, I not only learned a lot of specialized terms and professional language expression method, and more profound understanding to say the importance of English.To learn accounting, first of all from the “Basic Accounting” to start learning.Because, “Basic Accounting” is the accounting system, an important part of discipline, is an accountant, an introductory course.Accounting disciplines to learn, first of all to learn basic accounting.As the accounting profession students, the future will continue to learn intermediate financial accounting, cost accounting, management accounting, financial management and some deep-level accounting courses, proficiency in basic accounting theory, methods, learn from other accounting courses for the future is to lay the foundation very important.Along with our country economy continual development, increasing the level of people's life, economic globalization more and more remarkable, to the accounting personnel, it can work in skilled use English has become more and more important.Although the term is short, but but I benefited a lot.

第四篇：会计英语求职信

在外企上班用英语的求职信是不是会跟合适点呢?来看看如何写一篇好的英语求职信吧。

Gentlemen,

I have been told by Mr.John L.pak,Credit Manager, The Business Book publishing,New York, with whom I believe you are acquainted,that you are expecting to make some additions to your accounting staff in June.I should like to be considered an applicant for one of these positions.

You can see from the data sheet that is enclosed with this letter that I have had five years of varied experience in the book business.The companies for which I have worked have given me permission to refer you to them for information about the quality of the work I did while in their employ.

My work was in the credit department and in the accounting department in both companies,with some experience also in inventory control.In both positions,I have been assigned with the daily office administration.The courses taken at Central Commercial and the Bronx Community College specifically prepare me for doing the accounting required in your department.

I hope that you will give me an interview at some time convenient to you.If there is further information that you wish in the meantime,please let me know.I can always be reached at the address given at the beginning of this letter.

xiexiebang.com范文网[CHAZIDIAN.COM]

Very truly yours,

敬启者：

据纽约商业图书出版社信托部经理白约翰先生称：贵公司拟于六月份增加会计职员若干名，本人拟参加此等职务应征。

对本人情况，阁下可从本函所附资料中获得了解，本人曾从事商业图书工作五年之久，获有各种经验。我现任职的公司已同意向阁下提供有关我在其公司服务的资料。

我除在两公司的信托部和会计部服务外，在财务管制方面，亦获得若干经验。在两个部门工作时，均负责日常行政工作。我在中央商业学校和布隆克斯学院所修课程，均与阁下会计部门业务有关。

希望阁下抽空给予接见。若需本人较详细资料，请按本函上方所载地址汇函通知。

第五篇：英语会计职位描述

职位描述： Job DescriptionPreparation of regular external and internal standard financial reporting packages;Coordination of financial information flow within domestic and international channel;Thorough on-the-job training;Competitive incentive package;Positive, supportive team;Bachelor's degree in finance/ business administration or comparable academic background;SAP experience with modules CO/FI considered an asset;Hands-on mentality and ability to work under pressure to meet all deadlines;Willingness to work in an international environment.公司介绍

We are the fast-growing, well known German / Chinese Joint Venture between ERICH JAEGER(Germany)and POWAY Industries(China), based in Shenzhen.The JAEGER Group is a successful and internationally active company with more than 80 years history.There are 8 brother companies are working on innovative solutions for the international Automotive Industry in the fields of wiring, plug-in connectors, electrical/electronic in-stallations and cable harness kits, from design to the serial production stage and certified according to ISO 9001:2000 & TS 16949.地址： 深圳市宝安区沙井街道办沙四居委会高新科技园B栋 工作地点：宝安区沙井镇（海上田园旁）职位描述：

Essential Functions of the Job: Responsible for financial accounting of shared services of Wal-Mart Global Sourcing offices Support general accounting, General Ledger, Fixed Assets, Intercompany Receivable/Payable functions Specific Duties and Responsibilities of the Job: Ensure timely and accurate journal entry being processed and input into the system.Responsible for General Ledger, Fixed Assets, Intercompany Receivable/Payable booking.Check the work of assistant accountants Assist in the process of month end closing Assist in Balance Sheet reconciliation and follow-up Assist in corporate credit card management Prepare financial information as required Assist in tax return and monthly reporting Assist in annual audit and tax filing Other ad-hoc reports and accounting related activities where appropriate

Desired skills and experience: Bachelor degree major in Finance / Accounting.Above 3 years working experience in Accounting / Finance field.Strong computer skills in Excel and Word

Good English skills both in Written and oral, CET 6 or above Good accounting concepts and knowledge with strong financial and numeric skills.Good analytical skills and can handle tasks independently Good communication and problem solving skills.Flexible and can work well under pressure.Experience gained from multinational company is a plus 公司介绍

Your success is the focus of our future.It's at the core of our company.The center of our mission.The heart of how we save people money so they can live better.Welcome to the Global Sourcing division of Walmart.Here, you'll discover how Walmart is dedicated to making a difference in the lives of millions across the globeQuality Management System for Medical Devices, ISO 9001: 2008 – Quality Management System and CE Directive for Medical Devices 93/42/EEC.MIS products are cleared for marketing in the USA and are CE approved.职位描述：

Daily accountant tasks, posting of purchasing, bank, cash, others, inventory, currency adjustment.All posting according to deadline of each monthly tax and finical reports should be finished on 4th of each month.Arrange the official documents for over-sea remittance of EUR/USD to headquarters or partners, release payments according to payment terms of each vendors.Documents of trading payments should be prepared by logistic department.Documents of non-trading payments should be applied by accountant.Domestic bank transfer in RMB according to payment terms of each vendors

Travel expenses checking and released the payment regularly, 20th of each month +/-1-2 days is acceptable

Checking statement with customers and vendors, chasing for payment from customers.Checking for the invoices process whether meet the company timeline.Prepare monthly VAT and local tax reports to government bureau 公司介绍

Manpower是全球弹性用工和长期人才解决方案的领导者，致力于提供商业所需的灵活用工方案。通过我们值得信赖的品牌形象，为客户构建人才库，快速满足客户的人力需求。并时时评估和发展我们雇员所拥有的技能，使他们拥有与时俱进的技能，按时保质出色地完成每一项工作。

我们提供企业人才培养服务。我们根据企业人才发展战略、岗位职能等设计人才培训系统方案，使人岗合一、展现个人魅力。在实现个人、团队、公司目标的同时，提升个人全面技能，达到企业可持续发展，使企业及个人在风云变幻环境中成为赢家。