眾所周知，ACCA考試是全球統一的、全卷英文的考試，所以學會掌握財會、金融相關英文單詞顯得尤為重要。今天小編就將財會類常用的英文語述整理了出來，希望可以幫助到大家。
"會計循環"相關的英文語述：
會計循環Accounting Procedure/Cycle
會計信息系統Accounting information System
帳戶Ledger
會計科目Account
會計分錄Journal entry
原始憑證Source Document
日記帳Journal
總分類帳General Ledger
明細分類帳Subsidiary Ledger
試算平衡Trial Balance
現金收款日記帳Cash receipt journal
現金付款日記帳Cash disbursements journal
銷售日記帳Sales Journal
購貨日記帳Purchase Journal
普通日記帳General Journal
工作底稿Worksheet
調整分錄Adjusting entries
結帳Closing entries
"會計與會計理論"相關的英文語述：
會計accounting
決策人Decision Maker
投資人Investor
股東Shareholder
債權人Creditor
財務會計Financial Accounting
管理會計Management Accounting
成本會計Cost Accounting
私業會計Private Accounting
公眾會計Public Accounting
注冊會計師CPA Certified Public Accountant
國際會計準則委員會 IASC
美國注冊會計師協會 AICPA
財務會計準則委員會 FASB
管理會計協會 IMA
美國會計學會 AAA
稅務稽核署 IRS
獨資企業Proprietorship
合伙人企業Partnership
公司Corporation
會計目標Accounting Objectives
會計假設Accounting Assumptions
會計要素Accounting Elements
會計原則Accounting Principles
會計實務過程Accounting Procedures
財務報表Financial Statements
財務分析Financial Analysis
會計主體假設Separate-entity Assumption
貨幣計量假設Unit-of-measure Assumption
持續經營假設Continuity(Going-concern)Assumption
會計分期假設Time-period Assumption
資產Asset
負債Liability
業主權益Owner's Equity
收入Revenue
費用Expense
收益Income
虧損Loss
歷史成本原則Cost Principle
收入實現原則Revenue Principle
配比原則Matching Principle
全面披露原則Full-disclosure(Reporting)Principle
客觀性原則Objective Principle
一致性原則Consistent Principle
可比性原則Comparability Principle
重大性原則Materiality Principle
穩健性原則Conservatism Principle
權責發生制Accrual Basis
現金收付制Cash Basis
財務報告Financial Report
流動資產Current assets
流動負債Current Liabilities
長期負債Long-term Liabilities
投入資本Contributed Capital
留存收益Retained Earning
現金Cash
銀行存款Cash in bank
庫存現金Cash in hand
流動資產Current assets
償債基金Sinking fund
定額備用金Imprest petty cash
支票Check(cheque)
銀行對帳單Bank statement
銀行存款調節表Bank reconciliation statement
在途存款Outstanding deposit
在途支票Outstanding check
應付憑單Vouchers payable
應收帳款Account receivable
應收票據Note receivable
起運點交貨價F.O.B shipping point
目的地交貨價F.O.B destination point
商業折扣Trade discount
現金折扣Cash discount
銷售退回及折讓Sales return and allowance
壞帳費用Bad debt expense
備抵法Allowance method
備抵壞帳Bad debt allowance
損益表法Income statement approach
資產負債表法Balance sheet approach
帳齡分析法Aging analysis method
直接沖銷法Direct write-off method
帶息票據Interest bearing note
不帶息票據Non-interest bearing note
出票人Maker
受款人Payee
本金Principal
利息率Interest rate
到期日Maturity date
本票Promissory note
貼現Discount
背書Endorse
拒付費Protest fee com
"存貨"相關的英文語述：
存貨Inventory
商品存貨Merchandise inventory
產成品存貨Finished goods inventory
在產品存貨Work in process inventory
原材料存貨Raw materials inventory
起運地離岸價格F.O.B shipping point
目的地抵岸價格F.O.B destination
寄銷Consignment
寄銷人Consignor
承銷人Consignee
定期盤存Periodic inventory
永續盤存Perpetual inventory
購貨Purchase
購貨折讓和折扣Purchase allowance and discounts
存貨盈余或短缺Inventory overages and shortages
分批認定法Specific identification
加權平均法Weighted average
先進先出法First-in,first-out or FIFO
后進先出法Lost-in,first-out or LIFO
移動平均法Moving average
成本或市價孰低法Lower of cost or market or LCM
市價Market value
重置成本Replacement cost
可變現凈值Net realizable value
上限Upper limit
下限Lower limit
毛利法Gross margin method
零售價格法Retail method
成本率Cost ratio
"長期投資"相關的英文語述：
長期投資Long-term investment
長期股票投資Investment on stocks
長期債券投資Investment on bonds
成本法Cost method
權益法Equity method
合并法Consolidation method
股利宣布日Declaration date
股權登記日Date of record
除息日Ex-dividend date
付息日Payment date
債券面值Face value,Par value
債券折價Discount on bonds
債券溢價Premium on bonds
票面利率Contract interest rate,stated rate
市場利率Market interest ratio,Effective rate
普通股Common Stock
優先股Preferred Stock
現金股利Cash dividends
股票股利Stock dividends
清算股利Liquidating dividends
到期日Maturity date
到期值Maturity value
直線攤銷法Straight-Line method of amortization
實際利息攤銷法Effective-interest method of amortization
"固定資產"相關的英文語述：
固定資產Plant assets or Fixed assets
原值Original value
預計使用年限Expected useful life
預計殘值Estimated residual value
折舊費用Depreciation expense
累計折舊Accumulated depreciation
帳面價值Carrying value
應提折舊成本Depreciation cost
凈值Net value
在建工程Construction-in-process
磨損Wear and tear
過時Obsolescence
直線法Straight-line method(SL)
工作量法Units-of-production method(UOP)
加速折舊法Accelerated depreciation method
雙倍余額遞減法Double-declining balance method(DDB)
年數總和法Sum-of-the-years-digits method(SYD)
以舊換新Trade in
經營租賃Operating lease
融資租賃Capital lease
廉價購買權Bargain purchase option(BPO)
資產負債表外籌資Off-balance-sheet financing
最低租賃付款額Minimum lease payments
"無形資產"相關的英文語述：
無形資產Intangible assets
專利權Patents
商標權Trademarks,Trade names
著作權Copyrights
特許權或專營權Franchises
商譽Goodwill
開辦費Organization cost
租賃權Leasehold
攤銷Amortization
"流動負債"相關的英文語述：
負債Liability
流動負債Current liability
應付帳款Account payable
應付票據Notes payable
貼現票據Discount notes
長期負債一年內到期部分Current maturities of long-term liabilities
應付股利Dividends payable
預收收益Prepayments by customers
存入保證金Refundable deposits
應付費用Accrual expense
增值稅value added tax
營業稅Business tax
應付所得稅Income tax payable
應付獎金Bonuses payable
產品質量擔保負債Estimated liabilities under product warranties
贈品和兌換券Premiums,coupons and trading stamps
或有事項Contingency
或有負債Contingent
或有損失Loss contingencies
或有利得Gain contingencies
永久性差異Permanent difference
時間性差異Timing difference
應付稅款法Taxes payable method
納稅影響會計法Tax effect accounting method
遞延所得稅負債法Deferred income tax liability method
"長期負債"相關的英文語述：
長期負債Long-term Liabilities
應付公司債券Bonds payable
有擔保品的公司債券Secured Bonds
抵押公司債券Mortgage Bonds
保證公司債券Guaranteed Bonds
信用公司債券Debenture Bonds
一次還本公司債券Term Bonds
分期還本公司債券Serial Bonds
可轉換公司債券Convertible Bonds
可贖回公司債券Callable Bonds
可要求公司債券Redeemable Bonds
記名公司債券Registered Bonds
無記名公司債券Coupon Bonds
普通公司債券Ordinary Bonds
收益公司債券Income Bonds
名義利率，票面利率Nominal rate
實際利率Actual rate
有效利率Effective rate
溢價Premium
折價Discount
面值Par value
直線法Straight-line method
實際利率法Effective interest method
到期直接償付Repayment at maturity
提前償付Repayment at advance
償債基金Sinking fund
長期應付票據Long-term notes payable
抵押借款Mortgage loan
"業主權益"相關的英文語述：
權益Equity
業主權益Owner's equity
股東權益Stockholder's equity
投入資本Contributed capital
繳入資本Paid-in capital
股本Capital stock
資本公積Capital surplus
留存收益Retained earnings
核定股本Authorized capital stock
實收資本Issued capital stock
發行在外股本Outstanding capital stock
庫藏股Treasury stock
普通股Common stock
優先股Preferred stock
累積優先股Cumulative preferred stock
非累積優先股Noncumulative preferred stock
完全參加優先股Fully participating preferred stock
部分參加優先股Partially participating preferred stock
非部分參加優先股Nonpartially participating preferred stock
現金發行Issuance for cash
非現金發行Issuance for noncash consideration
股票的合并發行Lump-sum sales of stock
發行成本Issuance cost
成本法Cost method
面值法Par value method
捐贈資本Donated capital
盈余分配Distribution of earnings
股利Dividend
股利政策Dividend policy
宣布日Date of declaration
股權登記日Date of record
除息日Ex-dividend date
股利支付日Date of payment
現金股利Cash dividend
股票股利Stock dividend
撥款appropriation
"財務報表"相關的英文語述：
財務報表Financial Statement
資產負債表Balance Sheet
收益表Income Statement
帳戶式Account Form
報告式Report Form
編制（報表）Prepare
工作底稿Worksheet
多步式Multi-step
單步式Single-step
"財務狀況變動表"相關的英文語述：
財務狀況變動表中的現金基礎SCFP.Cash Basis
?。ìF金流量表）
財務狀況變動表中的營運資金基礎SCFP.Working Capital Basis
?。ㄙY金來源與運用表）
營運資金Working Capital
全部資源概念All-resources concept
直接交換業務Direct exchanges
正常營業活動Normal operating activities
財務活動Financing activities
投資活動Investing activities
"財務報表分析"相關的英文語述：
財務報表分析Analysis of financial statements
比較財務報表Comparative financial statements
趨勢百分比Trend percentage
比率Ratios
普通股每股收益Earnings per share of common stock
股利收益率Dividend yield ratio
價益比Price-earnings ratio
普通股每股帳面價值Book value per share of common stock
資本報酬率Return on investment
總資產報酬率Return on total asset
債券收益率Yield rate on bonds
已獲利息倍數Number of times interest earned
債券比率Debt ratio
優先股收益率Yield rate on preferred stock
營運資本Working Capital
周轉Turnover
存貨周轉率Inventory turnover
應收帳款周轉率Accounts receivable turnover
流動比率Current ratio
速動比率Quick ratio
酸性試驗比率Acid test ratio
"合并財務報表"相關的英文語述：
合并財務報表Consolidated financial statements
吸收合并Merger
創立合并Consolidation
控股公司Parent company
附屬公司Subsidiary company
少數股權Minority interest
權益聯營合并Pooling of interest
購買合并Combination by purchase
權益法Equity method
成本法Cost method
"物價變動中的會計計量"相關的英文語述：
物價變動之會計Price-level changes accounting
一般物價水平會計General price-level accounting
貨幣購買力會計Purchasing-power accounting
統一幣值會計Constant dollar accounting
歷史成本Historical cost
現行價值會計Current value accounting
現行成本Current cost
重置成本Replacement cost
物價指數Price-level index
國民生產總值物價指數Gross national product implicit price deflator(or GNP deflator)
消費物價指數Consumer price index(or CPI)
批發物價指數Wholesale price index
貨幣性資產Monetary assets
貨幣性負債Monetary liabilities
貨幣購買力損益Purchasing-power gains or losses
資產持有損益Holding gains or losses
未實現的資產持有損益Unrealized holding gains or losses
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發布時間：2024-11-20
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