會(huì)計(jì)用語(yǔ)英語(yǔ)詞匯1.介紹會(huì)計(jì)是一門重要的學(xué)科，涉及到財(cái)務(wù)管理、帳務(wù)記錄和報(bào)告等業(yè)務(wù)領(lǐng)域。在國(guó)際商務(wù)和跨國(guó)企業(yè)中，會(huì)計(jì)用語(yǔ)的英語(yǔ)詞匯非常重要。本文將介紹一些常見的會(huì)計(jì)用語(yǔ)的英語(yǔ)詞匯，幫助讀者更好地理解和運(yùn)用。2.資產(chǎn)類詞匯2.1.CurrentAssetsCash：現(xiàn)金AccountsReceivable：應(yīng)收賬款I(lǐng)nventory：存貨PrepdExpenses：預(yù)付費(fèi)用Short-termInvestments：短期投資2.2.FixedAssetsProperty,PlantandEquipment(PP&E)：固定資產(chǎn)Land：土地Buildings：建筑物MachineryandEquipment：機(jī)械設(shè)備Vehicles：車輛2.3.IntangibleAssetsGoodwill：商譽(yù)Patents：專利Copyrights：版權(quán)Trademarks：商標(biāo)Software：軟件3.負(fù)債類詞匯3.1.CurrentLiabilitiesAccountsPayable：應(yīng)付賬款A(yù)ccruedExpenses：應(yīng)計(jì)費(fèi)用Short-termDebt：短期債務(wù)TaxesPayable：應(yīng)付稅款UnearnedRevenue：未實(shí)現(xiàn)收入3.2.Long-termLiabilitiesLong-termDebt：長(zhǎng)期債務(wù)BondsPayable：應(yīng)付債券MortgagePayable：應(yīng)付抵押貸款LeaseObligations：租賃義務(wù)PensionLiabilities：養(yǎng)老金負(fù)債4.所有者權(quán)益類詞匯4.1.Shareholders’EquityCommonStock：普通股PreferredStock：優(yōu)先股AdditionalPd-inCapital：額外支付資本RetnedEarnings：留存收益TreasuryStock：庫(kù)存股票4.2.RetnedEarningsDividends：股息EarningsPerShare(EPS)：每股收益ReturnonEquity(ROE)：股東權(quán)益回報(bào)率EquityRatio：股東權(quán)益比率BookValue：賬面價(jià)值5.收入和費(fèi)用類詞匯5.1.RevenueSales：銷售收入ServiceRevenue：服務(wù)收入InterestRevenue：利息收入RentalIncome：租賃收入RoyaltyIncome：版稅收入5.2.ExpensesCostofGoodsSold(COGS)：銷售成本OperatingExpenses：營(yíng)業(yè)費(fèi)用RentExpense：租金費(fèi)用UtilitiesExpense：水電費(fèi)用DepreciationExpense：折舊費(fèi)用6.財(cái)務(wù)報(bào)表類詞匯6.1.BalanceSheetAssets：資產(chǎn)Liabilities：負(fù)債Shareholders’Equity：股東權(quán)益TotalCurrentAssets：總流動(dòng)資產(chǎn)TotalCurrentLiabilities：總流動(dòng)負(fù)債6.2.IncomeStatementNetSales：凈銷售額GrossProfit：毛利潤(rùn)OperatingIncome：營(yíng)業(yè)利潤(rùn)NetIncome：凈利潤(rùn)6.3.CashFlowStatementCashFlowsfromOperatingActivities：經(jīng)營(yíng)活動(dòng)現(xiàn)金流量CashFlowsfromInvestingActivities：投資活動(dòng)現(xiàn)金流量CashFlowsfromFinancingActivities：籌資活動(dòng)現(xiàn)金流量NetCashProvidedbyOperatingActivities：經(jīng)營(yíng)活動(dòng)產(chǎn)生的凈現(xiàn)金流NetIncrease(Decrease)inCash：現(xiàn)金的凈增(減)7.總結(jié)以上是一些常見的會(huì)計(jì)用語(yǔ)的英語(yǔ)詞