accounting english
学习会计英语，词汇是基础。以下是一些经常用到的词汇。
第二篇（词汇篇下——具体篇）
会计要素与常用会计科目。
elements of financial statements会计要素。
assets 资产。
liabilities 负债。
owner’s equity 所有者权益。
revenues 收入。
expenses 费用。
profit 利润。
1.资产类assets
现金：cash and cash equivalents
银行存款：bank deposit
应收账款：account receivable
应收票据：notes receivable
应收股利：dividend receivable
应收利息：interest receivable
其他应收款：other receivables
原材料：raw materials
在途物资：materials in transport
库存商品：inventory
存货跌价准备：provision for the decline in value of inventories
坏账准备：bad debt provision
待摊费用：prepaid expense
交易性金融资产：trading financial assets
持有至到期投资：held-to-maturity investment
可供**金融资产：**ailable-for-sale financial assets
短期投资：short-term investment
长期股权投资：long-term equity investment
固定资产：fixed assets
累计折旧：accumulated depreciation
在建工程：construction-in-process
固定资产减值准备：provision for the decline in value of fixed assets
无形资产：intangible assets
累计摊销：accumulated amortization
商誉：goodwill
递延所得税资产：deferred tax assets （dta ）
2.负债类liability
短期借款：short-term loans/ borrowing
长期借款：long-term loans/ borrowing
预收账款：advance from customers/ deposit received
应付票据：notes payable
应付账款：account payable
应付工资薪酬：wages payable
应付股利：dividends payable
应付利息：interest payable
应交税费：tax payable
其他应付款：other payables
递延所得税负债：deferred tax liabilities
3.所有者权益类 owners' equity
实收资本：paid-in capital （paid-up）
资本公积：capital reserves
盈余公积：surplus reserves
未确认投资损失：unrealized investment losses
未分配利润：retained earnings after appropriation
4.成本类科目cost
生产成本：manufacturing cost
制造费用：manufacturing overhead
劳务成本：labor costs
研发支出：r & d expenditure
5.损益类profit and loss
主营业务收入：main operating revenue
其他业务收入：other operating revenue
营业外收入：non-operating income
投资收益：investment income
产品销售收入：sales revenue
主营业务成本：main operating costs
cost of goods sold / cost of sales
其他业务支出：other operating costs
营业外支出：non-operating expense
销售费用：selling expense
管理费用：general and administration expense （g&a expense）
财务费用：finance expense
公允价值变动损益：gain/loss of the change of fair value
所得税：income tax
未完待续（第三篇）
会计英语附加题词汇
accounting balancesheet assets cash,tradablefinancialassets,notereceivable,accountsreceivable provisionforbad doubtfuldebts prepaidaccounts prepayment...
会计英语词汇
accelerated depreciation method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法。declining balance depreciation，双倍余额递减折旧法。double declining balance depreciation，年限...
会计英语词汇
automatic bill payment 自动转帐服务。balance 余额 差额。bank account 银行账户。bank holiday 银行公休日 国定假日。banking 银行业务。banknote 纸币 钞票。certificate of deposit 定期存款。checking...