會(huì)計(jì)專業(yè)英語重點(diǎn)詞匯大全

1、?accounting會(huì)計(jì)、會(huì)計(jì)學(xué)?account賬戶?accountfas核算?certifiedpublicaccountantCPA注冊(cè)會(huì)計(jì)師?chieffinancialofficer財(cái)務(wù)總監(jiān)?budgeting預(yù)算?auditing審計(jì)?agency機(jī)構(gòu)?fairvalue公允價(jià)值?histicalcost歷史成本?replacementcost重置成本?reimbursement償還、補(bǔ)償?executive行政部門、行政人

2、員?measure計(jì)量?taxreturns納稅申報(bào)表?taxexempt免稅?direct懂事長?boardofdirect董事會(huì)?ethicsofaccounting會(huì)計(jì)職業(yè)道德?integrity誠信?competence能力?businesstransaction經(jīng)濟(jì)交易?accountpayee轉(zhuǎn)賬支票?accountingdata會(huì)計(jì)數(shù)據(jù)、信息?accountingequation會(huì)計(jì)等式?accounttitle會(huì)計(jì)科目?

3、assets資產(chǎn)?liabilities負(fù)債?owners’equity所有者權(quán)益?revenue收入?income收益?gains利得?recoveries追回款?directwriteoffmethod直接沖銷法?allowancemethod備抵法?contraaccount備抵賬戶?prepaidexpense預(yù)付、待攤費(fèi)用?prepaymentadvancetosupplies預(yù)付賬款?inventy存貨?merchisein

4、venty庫存商品?finishedgoods產(chǎn)成品?semifinishedgoods半成品?goodinprocess在產(chǎn)品?constructioninprocess在建工程?warehousing倉庫?FIFOLIFOweightaveragespecificidentification存貨發(fā)出成本存貨發(fā)出成本計(jì)價(jià)的四種方法計(jì)價(jià)的四種方法?overhead企業(yè)經(jīng)費(fèi)?longtermequityinvestment長期投資?fix

5、edassetsplantassets固定資產(chǎn)?usefullife使用壽命?residualvaluesalvagevalue殘值?unit–productionmethod單位產(chǎn)量法?depreciationperunit單位折舊額?accumulateddepreciation累計(jì)折舊?acceleratemethod加速折舊法?DDBmethod法雙倍余額遞減?SYDmethod年數(shù)總和法?disposaloffixedasse