为您找到与会计英语面试题相关的共200个结果:
在单位的内部控制结构中,单位为了记录、分析、汇总、分类、报告单位的业务活动而建立的方法和程序,称之为会计系统。那么你知道会计系统用英语怎么说吗?下面读文网小编为大家带来会计系统的英语说法,希望对大家的学习有所帮助!
内部会计系统 Internal accounting system
纵横会计系统 Dynamic Accounting System
银行会计系统 bank accounting system
责任会计系统 Responsibility Accounting System
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财务会计是现代企业的一项重要的基础性工作,通过一系列会计程序,提供决策有用的信息,并积极参与经营管理决策,提高企业经济效益,服务于市场经济的健康有序发展。那么你知道财务会计用英语怎么说吗?下面读文网小编为大家带来财务会计的英语说法,供大家参考学习。
工业企业财务会计 Accounting in Industrial Enterprises
中级财务会计 Intermediate Financial Accounting
财务会计理论 Financial Accounting Theory
高级财务会计学 Advanced Financial Accounting
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成本会计是基于商品经济条件下,为求得产品的总成本和单位成本而核算全部生产成本和费用的会计活动。那么你知道成本会计用英语怎么说吗?接下来跟着读文网小编来学习一下吧。
1. Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures.
成本会计系统通过使用永续盘存制定期提供产品的单位成本.
2. Experience in auditing, cost accounting and taxation is necessary.
须有审计 、 成本会计和税务方面的经验.
3. This is the current cost of a new accounting requirements.
这对现行的成本会计提出了新的要求.
4. Cost accounting analyzes a business's costs to help managers control expenses.
成本会计分析企业的成本以帮助经理控制开支.
5. On that score the old system of historic - cost accounting was worse.
基于以上那点,那么传统的历史成本会计模式更糟糕.
6. Owing to this , the part includes source document designing, account book designing, cost report designing.
根据作业成本会计的特点, 账表体系主要有凭证设计 、 账簿设置和报表体系.
7. Occupational Experience Experience in auditing, cost accounting and taxation.
有审计 、 成本会计和税务方面的经验.
8. Chapter five emphasizes on the applicability of ABC accounting in our country.
第五部分着重于作业成本会计在我国的适用性探讨.
9. Cost accounting for the selection, development is based on economic concerns.
成本会计的产生 、 发展正是基于对经济效益的关注.
10. Summary : Accounting cost accounting is a relatively independent branches.
成本会计是会计学相对独立的一个分支学科.
11. Explain the nature and purpose of cost accounting.
解释成本会计的性质和目的.
12. B .1.5 Is a cost accounting method in use?
采用了成本会计方法 吗 ?
13. Explain, apply and evaluate cost accounting techniques.
解释, 运用和评估成本会计的技能.
14. B : What is job - order cost accounting?
学生 B: 什么是分批生产成本会计?
15. Active Model for Developing XJCW Accounting Management System.
关于建立交通运输重置成本会计的构想.
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财务会计指通过对企业已经完成的资金运动全面系统的核算与监督,以为外部与企业有经济利害关系的投资人、债权人和政府有关部门提供企业的财务状况与盈利能力等经济信息为主要目标而进行的经济管理活动。下面读文网小编为大家带来金融英语财务会计负债相关英语词汇,欢迎大家阅读!
长期负债 Long-term Liabilities
应付公司债券 Bonds payable
有担保品的公司债券 Secured Bonds
抵押公司债券 Mortgage Bonds
保证公司债券 Guaranteed Bonds
信用公司债券 Debenture Bonds
一次还本公司债券 Term Bonds
分期还本公司债券 Serial Bonds
可转换公司债券 Convertible Bonds
可赎回公司债券 Callable Bonds
可要求公司债券 Redeemable Bonds
记名公司债券 Registered Bonds
无记名公司债券 Coupon Bonds
普通公司债券 Ordinary Bonds
收益公司债券 Income Bonds
名义利率,票面利率 Nominal rate
实际利率 Actual rate
有效利率 Effective rate
溢价 Premium
折价 Discount
面值 Par value
直线法 Straight-line method
实际利率法 Effective interest method
到期直接偿付 Repayment at maturity
提前偿付 Repayment at advance
偿债基金 Sinking fund
长期应付票据 Long-term notes payable
抵押借款 Mortgage loan
以上就是读文网小编为大家带来的金融英语财务会计负债相关英语词汇,希望对大家的学习有所帮助!
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下面读文网小编为大家带来金融英语会计相关词汇整理,欢迎大家阅读!
会计 accounting
决策人 Decision Maker
投资人 Investor
股东 Shareholder
债权人 Creditor
财务会计 Financial Accounting
管理会计 Management Accounting
成本会计 Cost Accounting
私业会计 Private Accounting
公众会计 Public Accounting
注册会计师 CPA Certified Public Accountant
国际会计准则委员会 IASC
美国注册会计师协会 AICPA
财务会计准则委员会 FASB
管理会计协会 IMA
美国会计学会 AAA
税务稽核署 IRS
独资企业 Proprietorship
合伙人企业 Partnership
公司 Corporation
会计目标 Accounting Objectives
会计假设 Accounting Assumptions
会计要素 Accounting Elements
会计原则 Accounting Principles
会计实务过程 Accounting Procedures
财务报表 Financial Statements
财务分析Financial Analysis
会计主体假设 Separate-entity Assumption
货币计量假设 Unit-of-measure Assumption
持续经营假设 Continuity(Going-concern) Assumption
会计分期假设 Time-period Assumption
资产 Asset
负债 Liability
业主权益 Owner's Equity
收入 Revenue
费用 Expense
收益 Income
亏损 Loss
历史成本原则 Cost Principle
收入实现原则 Revenue Principle
配比原则 Matching Principle
全面披露原则 Full-disclosure (Reporting) Principle
客观性原则 Objective Principle
一致性原则 Consistent Principle
可比性原则 Comparability Principle
重大性原则 Materiality Principle
稳健性原则 Conservatism Principle
权责发生制 Accrual Basis
现金收付制 Cash Basis
财务报告 Financial Report
流动资产 Current assets
流动负债 Current Liabilities
长期负债 Long-term Liabilities
投入资本 Contributed Capital
留存收益 Retained Earning
以上就是读文网小编为大家带来的金融英语会计相关词汇整理,希望对大家的学习有所帮助!
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财务会计指通过对企业已经完成的资金运动全面系统的核算与监督,以为外部与企业有经济利害关系的投资人、债权人和政府有关部门提供企业的财务状况与盈利能力等经济信息为主要目标而进行的经济管理活动。下面读文网小编为大家带来金融英语财务会计常见英语词汇,欢迎大家阅读!
无形资产 Intangible assets
专利权 Patents
商标权 Trademarks, Trade names
著作权 Copyrights
特许权或专营权 Franchises
商誉 Goodwill
开办费 Organization cost
租赁权 Leasehold
摊销 Amortization
以上就是读文网小编为大家带来的金融英语财务会计常见英语词汇,希望对大家的学习有所帮助!
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金融英语考试的考试目标是为国家培养既精通现代国际金融业务,又能运用英语进行银行业务操作及管理的中高级复合型人才,提高金融系统职工队伍的整体素质,并促进金融系统职工培训工作逐步与国际专业培训接轨。接下来小编为大家整理了金融英语考试常用会计术语,希望对你有帮助哦!
Revenue 收入
Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar assumption 稳定货币假设
Stockholders 股东
Stockholders equity 股东权益
Window dressing 门面粉饰
Account 帐
Accounting system 会计系统
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Audit 审计
Balance sheet 资产负债表
Bookkeepking 簿记
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant注册会计师
Cost accounting 成本会计 External users 外部使用者
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会
Financial forecast 财务预测
Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室
Income statement 损益表
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会
Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
Management accounting 管理会计
Return of investment 投资回报
Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会
Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Tax accounting 税务会计
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
Expenses 费用
Financial statement 财务报表
Financial activities 筹资活动
Going-concern assumption 持续经营假设
Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owner s equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
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下面读文网小编为大家带来职场面试英语口语对话,欢迎大家学习!
你做过会计工作吗?
Have you ever been involved in the accounting work?
For example:
A: Have you ever been involved in the accounting work?
你做过会计工作吗?
B: Yes ,I have. I was employed by the university after my graduation and I've been working at the financial section of the university ever since.
是的。我毕业后应聘在该校财务处工作。
你喜欢数字工作吗?
Do you like to work with figures?
For example:
A: Do you like to work with figures?你喜欢数字工作吗?
b: Yes, I liked math in school.喜欢,我在学校的时候很喜欢数学。
你能说出几门你学过的和会计有关的课程吗?
Can you name some of the courses you completed in relation to accounting?
For example:
A: Can you name some of the courses you completed in relation to accounting?
你能说出几门你学过的和会计有关的课程吗?
B: Sure. I took such courses as accounting principles, commercial accounting, cost accounting, industrial accounting, electronic data processing accounting,and accounting involved in foreign capital enterprises.
当然可以了。我学过会计原理、商业会计、成本会计、工业会计、电算会计以及涉外会计。
你学过《决策与控制会计》吗?
Have you taken Accounting for Decision-Making and Control?
For example:
A: Have you taken Accounting for Decision-Making and Control?
你学过《决策与控制会计》吗?
B: No,we have not taken such a course, but we have taken a more specialized course for decision making, by the name of Forecasting and Decision-Making.
没有,但我们学了一门更专业的有关决策的课程,名字叫《预测与 决策》。
你目前工作的主要职责是什么?
What are your responsibilities in your present work?
For example:
A: What are your responsibilities in your present work?
你目前工作的主要职责是什么?
B: My work involves various routine bookkeeping and basic accounting tasks.
我的工作包括日常记账以及基本的账目清算任务。
• journal entry会计分录; entry进入,登记,记账; reconcile使和谐,查出
你英语说得很流利,但我不知道你能否用英语记账及清算账目。
You can speak English fluently but I wonder if you can deal with bookkeeping and accounting in English.
For example:
A: You can speak English fluently but I wonder if you can deal with bookkeeping and accounting in English.
你英语说得很流利,但我不知道你能否用英语记账及清算账目。
B: No problem. The professional English course is just English for Accounting. Moreover, the Atlantic Trading Company is a Sino-Australian joint venture. When I served part-time there, I became well acquainted with accounting operated in English.
没问题,我的专业英语就是会计英语,而且,大西洋商贸公司是一家中澳合资企业。我在那里做兼职时,就已经熟练掌握用英语进行会计操作了。
• bookkeeping 簿记
你熟悉中华人民共和国的财政和税收条例吗?
Are you familiar with the PRC Financial and Tax Regulations?
For example:
A: Are you familiar with the PRC Financial and Tax Regulations?
你熟悉中华人民共和国的财政和税收条例吗?
B: I think so.是的。
• PRC = Peoples Republic of China 中华人民共和国
债权人净资产值是什么?
What's the creditor's equity?
For example:
A: What's the creditor's equity?债权人净资产值是什么?
B: The creditor's equity is the same as liabilities.
债权人净资产值就是负债。
• equity净资产值;creditor债权人
你能告诉我关于现金控制的一些知识吗?
Can you tell me something about cash control?
你熟悉西方会计吗?
Are you familiar with America-styled accounting?
For example:
A: Are you familiar with America-styled accounting?
你熟悉西方会计吗?
B: Yes. I had worked as an assistant accountant with IBM China. Inc. 是的。我曾经在IBM中国公司做过助理会计。
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下面是读文网小编整理的会计的求职信英语作文, 希望对大家有帮助。
April 13,2000
Room 212 Building 343
Tsinghua University,Beijing 100084
Ms. Yang:
I was referred to you by Mr. Zhang, a Partner with your Beijing office, who informed me that the Shanghai office of your company is actively seeking to hire quality individuals for your Auditor Program.
I have more than two years of accounting experience, including interning as an Auditor last year with the Beijing office of CCCC. I will be receiving my MBA this May from Tsinghua University. I am confident that my combination of practical work experience and solid educational experience has prepared me for making an immediate contribution to your company. I understand the level of professionalism and communication required for long-term success in the field. My background and professional approach to business will provide your office with a highly productive Auditor upon completion of your development program.
I will be in the Shanghai area the week of April 16. Please call me at 136001216901 to arrange a convenient time when we may meet to further discuss my background in relation to your needs. I look forward to meeting you then.
Sincerely,
XX
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下面是读文网小编整理的与账目有关的会计英语词汇,以供大家学习参考。
帐目名词
短期负债 Current liability
短期借款 Short-term borrowing
应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应付账款 Account payable
预收账款 Deposit received
代销商品款 Proxy sale goods revenue
应付工资 Accrued wages
应付福利费 Accrued welfarism
应付股利 Dividends payable
应交税金 Tax payable
应交增值税 value added tax payable
进项税额 Withholdings on VAT
已交税金 Paying tax
转出未交增值税 Unpaid VAT changeover
减免税款 Tax deduction
销项税额 Substituted money on VAT
出口退税 Tax reimbursement for export
进项税额转出 Changeover withnoldings on VAT
出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
转出多交增值税 Overpaid VAT changeover
未交增值税 Unpaid VAT
应交营业税 Business tax payable
应交消费税 Consumption tax payable
应交资源税 Resources tax payable
应交所得税 Income tax payable
应交土地增值税 Increment tax on land value payable
应交城市维护建设税 Tax for maintaining and building cities
payable
应交房产税 Housing property tax payable
应交土地使用税 Tenure tax payable
应交车船使用税 Vehicle and vessel usage license plate
tax(VVULPT) payable
应交个人所得税 Personal income tax payable
其他应交款 Other fund in conformity with paying
其他应付款 Other payables
预提费用 Drawing expense in advance
其他负债 Other liabilities
待转资产价值 Pending changerover assets value
预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的长期借款 Long-term loans due over one year
应付债券 Bonds payable
债券面值 Face value, Par value
债券溢价 Premium on bonds
债券折价 Discount on bonds
应计利息 Accrued interest
长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year
专项应付款 Special payable
一年内到期的专项应付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year
递延税款 Deferral taxes
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下面是读文网小编整理的一些会计英语词汇,欢迎大家阅读!
accountant genaral会计主任
account bill帐单
account books帐本
account classification帐户分类
account current往来帐
account form of balance sheet帐户式资产负债表
account form of profit and loss statement帐户式损益表
account payable应付帐款
account receivable应收帐款
account of payments支出表
account balancde结平的帐户
account of receipts收入表
account title帐户名称,会计科目
accounting year/financial year会计年度
accounts payable ledger应付款分类帐
Accounting period会计期间
balance sheet资产负债表
income statements (or statements of income)利润表
retained earnings利润分配表
cash flows现金流量表
Sales Department销售部
Customer Service客户服务
Human Resource人事部
Admin.行政部
Finance & Accounting财务部
Product Supply产品供应
Marketing市场部
Assistant助理
secretary秘书
Receptionist前台接待小姐
clerk文员
supervisor主任
Manager经理
GM,General Manager总经理
freight运费
tip小费
tuition学费
charge价格,代价
Manufacturing overhead制造费用
admission入场费
Materials材料费
Executive Salaries管理人员工资
Wages奖金
Retirement allowance退职金
Bonus补贴
Employee benefits/welfare福利费
Coferemce会议费
Special duties加班餐费
Business traveling市内交通费
Correspondence通讯费
Outsourcing fee外保劳务费
Correspondence电话费
Water and Steam水电取暖费
Taxes and dues税费
Rent租赁费
Outsourcing fee外保劳务费
Maintenance管理费
Vehicles maintenance车辆维护费
Vehicles maintenance油料费
Education and training培训费
Outsourcing fee外保劳务费
Entertainment接待费
Books and printing图书、印刷费
Insurance premium保险费
Commission支付手续费
Sundry charges杂费
Transpotation运费
Depreciation expense折旧费
Article of consumption机物料消耗
Labor protection fees劳动保护费
Finance Controller总会计师
Senior高级
Operating expenses营业费用
Consignment commission charge代销手续费
Transpotation运杂费
Insurance premium保险费
Director总监
Exhibition fees展览费
Advertising fees广告费
Adminisstrative expenses管理费用
Staff Salaries职工工资
Repair charge修理费
Article of consumption低值易耗摊销
Office allowance办公费
Labour union expenditure工会经费
Research and development expense研究与开发费
Employee benefits/welfare福利费
Personnel education职工教育经费
Unemployment insurance待业保险费
Labour insurance劳动保险费
Medical insurance医疗保险费
Coferemce会议费
Travelling expense差旅费
Intermediary organs聘请中介机构费
Consult fees咨询费
Legal cost诉讼费
Business entertainment业务招待费
Technology transfer fees技术转让费
Mineral resources compensation fees矿产资源补偿费
Pollution discharge fees排污费
Housing property tax房产税
Vehicle and vessel usage license plate tax(VVULPT)车船使用税
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财务会计是以货币为主要量度,对企业已发生的交易或事项,运用专门的方法进行确认、计量,并以财务会计报告为主要形式,定期向各经济利益相关者提供会计信息的企业外部会计。接下来小编为大家整理了财务会计英语词汇,希望对你有帮助哦!
financial transaction 财务交易
financial vehicle 筹资工具
financial year 财政年度
financing 融资;提供资金;资金融通
financing cost 集资费用
financing package 融资方案
financing study 融资研究
fine 罚款
fineness 纯度;成色
fine-tuning 精确调整;仔细修订
fire insurance 火险
fire risk 火险
firm 商号;事务所
firm market 市况坚挺
firm name 商号名称
firm of certified public accountants and public auditors 执业会计师及注册核数师事务所
firm quotation 实价
firm up 回升;转强
first and paramount lien 首要留置权
first buy order 首次买盘
first calculation 第一计算法
First Commercial Bank 第一商业银行
first demand for rates 首次征收差饷通知书
First Fund 第一基金
first in, first out method [FIFO method] 先进先出计算法
first legal mortgage 首次法律按揭
First Metro International Investment Company Limited 首都国际财务投资有限公司
first mortgage 第一按揭;第一抵押权
first mortgage debenture stock 第一抵押债权股证
First National Bank of Chicago 芝加哥第一国民银行
First Pacific Bank Limited 第一太平银行有限公司
first participant 第一参与者
First Quarter Economic Report 19XX 《一九XX年第一季经济报告》
first sell order 首次卖盘
First Union HKCB Asia Limited 首华亚洲有限公司
fiscal drag 财政拖累;财政障碍;税项负荷加重
fiscal policy 财政政策
fiscal reason 财政理由
fiscal requirement 财政需求
fiscal reserve 财政储备
fiscal restraint measure 财政紧缩措施
fiscal system 财政制度
fiscal year 会计年度;财政年度
fisheries loan 渔业贷款
Fit and Proper Criteria, The 《适当人选的准则》
Five Rams Finance Company Limited 羊城财务有限公司
five-year forecast of revenue and expenditure 五年收支预测
five-year forecast return 五年预测报表
fixed amount of interest 固定利息数额
fixed assets 固定资产
fixed capital formation 固定资本形成
fixed capital investment 固定资本投资
fixed charge 固定费用;固定押记
fixed concessionary rate 固定优惠率
gross domestic product at constant (1980) market price 按固定(一九八零年)市价计算的本地生产总值
gross domestic product at factor cost 按生产要素成本计算的本地生产总值
gross domestic product at market price 按市价计算的本地生产总值
gross domestic product by industrial sector 按工业类别计算的本地生产总值
gross domestic product component 本地生产总值的组成部分
gross domestic product deflator 本地生产总值平减物价指数
gross domestic product estimate 估计本地生产总值;本地生产总值的估计数字
gross domestic product per capita 按人口平均计算的本地生产总值
gross expenditure 开支总额;总支出
gross expenses 开支总额;总开支
gross income 收入总额;总收益
gross insurance liabilities 毛保险负债
gross liabilities 总负债
gross loss 毛损;亏损总额
gross margin 毛利
gross margining 总额保证金制度
gross national product [GNP] 本地居民生产总值;国民生产总值
gross output 总产出;总产值;总产量
gross premium 毛保费;保费总额
gross premium income 毛保费收入;保费收入总额
gross principal value 基本价值总额
gross proceeds 总收益
gross proceeds from sales 销售总收入
gross profit 毛利;溢利总额
gross receipt 总收入
gross return 总收益
gross trading income 营业总收入
group account 集团帐目
group consolidated balance sheet 集团综合资产负债表
group loss relief 对集团的亏损给予税项宽免
Group of Seven [G7] 七大工业国
Group of Seven leaders 七大工业国元首
Group of Ten [G10] 十国集团;十国财团组织
group tax relief 集团税项宽减
group trading system 集体贸易制度
grow at a respectable pace 有可观的增长;有不俗的增长率
Growth Enterprise Market Department [Stock Exchange of Hong Kong Limited] 创业板部〔香港联合交易所有限公司〕
growth momentum 增长劲力
growth movement 增长趋势
growth path 增长线;增长途径
growth rate of domestic export 本地产品出口增长率
growth with stability 稳步增长
guarantee 担保;保证
guarantee company 担保公司;保证公司
guarantee corporation 保证法团
guarantee deposit and margin paid 缴付的保证按金
guarantee deposit and margin received 存入的保证按金
guarantee fund 保证基金;担保基金
Guarantee Law 《担保法》
guarantee of bank loan 银行贷款保证
guarantee of due payment 付款保证书
Guarantee Scheme [Stock Exchange of Hong Kong Limited] 担保计划〔香港联合交易所有限公司〕
guaranteed benefit 保证利益
guaranteed debenture 保付债权证
guaranteed line of credit 保证贷款限额
guaranteed note 保证票据;保证单;担保债券
guaranteed surrender value 保证退保现金价值
guarantor 保证人;担保人
guardian 监护人
Guide for Directors of Listed Companies 《上市公司董事指引》
Guide to Applicants [Hong Kong Monetary Authority] 《认可机构开业与经营指引》〔香港金融管理局〕
guideline figure 准则数字
Guideline on Leveraged Foreign Exchange Trading 《杠杆式外汇买卖指引》
Guideline on Minimum Criteria for Authorization 《认可的最低准则的指引》
Guideline on Recognition of Interest [Hong Kong Monetary Authority] 《确认利息收入指引》〔香港金融管理局〕
guideline ratio 准则比率
Guidelines for the Exemption of Listed Companies from the Securities (Disclosure of Interests) Ordinance 《豁免上市公司遵守〈证券(披露权益)条例〉的指引》
Guidelines for the Exemption of Listed Companies from the Share Repurchase Requirements of S.49BA of the Companies Ordinance 《豁免上市公司遵守〈公司条例〉第49BA条股份购回规定的指引》
guiding exchange rate 指导性汇率
Gulf Cooperation Council 海湾合作委员会
Gunma Finance (Hong Kong) Limited 群马财务(香港)有限公司
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小编为大家整理了会计账目英语表达,希望对你有帮助哦!
会计报表
statement of account
往来帐目
account current
现在往来帐||存款额
current accout
销货帐
account sales
共同计算帐项
joint account
未决帐项
outstanding account
贷方帐项
credit account||creditor account
借方帐项
debit account||debtor account
应付帐||应付未付帐
account payable
应收帐||应收未收帐
account receivable
新交易||新帐
new account
未决帐||老帐
old account
现金帐
cash account
流水帐
running account
暂记帐||未定帐
suspense account
过期帐||延滞帐
overdue account||pastdue account
杂项帐户
sundry account
详细帐单||明细表
detail account
呆帐
bad account
会计项目
title of account
会计薄||帐薄
account-book
营业报告书||损益计算表
account of budiness||business report
借贷细帐||交验帐
account rendered
明细帐
account stated
与... 银行开立一户头
to open an account with
与... 银行建立交易
to keep account with
继续记帐
to keep account
与... 有交易
to have an account with
作成会计帐||有往来帐项
to make out an account with
清算||清理债务
to make up an account
清洁帐目||与... 停止交易
to close one's account with
结帐
to close an account
清理未付款
to ask an account||to demand an account
结清差额
to balance the account with
清算
to settle an account||to liquidate an account||to square an account
审查帐目||监查帐目
to audit an account
检查帐目
to examine an account
转入A的帐户
to charge the amount to A's account
以计帐方式付款
to pay on account
代理某人||为某人
on one's account||on account of one
为自己计算||独立帐目
on one's own account
由某人收益并负风险
on one's account and risk||for one's account and risk
由某人负担
for one's account||for account of one
按某人指示||列入某人帐户
by order and for account of one
列入5月份帐目
for May account
编入某中帐项下
to pass to the account of||to place to the account of
寄出清算书
to send in an account||to send in render an account
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下面是读文网小编整理的外企英语面试题目,欢迎大家阅读!
25."Have you been in team situations where not everyone carried their fair share of the workload? If so, how did you handle the situation?" 如果你所处的团队中,并不是每个成员都承担着相同的工作量,你怎样处理这种情况?
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下面读文网小编为大家带来金融英语双语阅读:成本会计系统,希望大家喜欢!
Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates. To introduce the basic ideas of cost accounting system, we present a simplified illustration to show the flow of product costs as follows:
成本会计系统通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。为了介绍成本会计系统的基本概念,现举一个简例来表述产品成本流程如下:
Acquisition of Materials:Materials inventory account rather than purchases account will be debited under a perpetual inventory system. Both raw materials and factory supplies are included in the inventory account. Materials ledger cards for each type of material or factory supply used make up the subsidiary record.(All figures are assumed)
材料的取得:在永续盘存制下,将借记材料盘存账户而非购料账户。原料和工厂用物料都包括在盘存账户中。为每一类原料设置的材料分类卡构成了辅助记录。(数字都是假设的)
(1) Materials Inventory 1,000
Accounts Payable 1,000
(1)材料盘存1,000
应付账款 1,000
Recording Factory Payroll:The total factory payroll includes both direct and indirect labor. 工厂工薪的记录:工厂工薪总额中包括直接人工和间接人工。
(2)Factory Payroll 6,000
Factory Payroll Payable 6,000 (2)工厂工薪 6,000
应付工厂工薪6,000
Recording Other Factory Costs as Overhead:Various items other than materials and labor costs are charged to Factory Overhead account.
其他工厂成本记录为制造费用:除材料和人工成本以外的各个项目记入制造费用账户。
(3) Factory Overhead 800
Accumulated Depreciation 200
Prepaid Insurance 150
Accrued Utilities Payable 100
Various Accounts 350 (3)制造费用 800
累计折旧 200
预付保险费150
应计未付公用事业费100
其他各账户350
At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account. We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account.
这时,产品的全部成本已累积为材料盘存,工厂工薪和制造费用等账户的借方余额。现在就可以跟踪这些成本,通过在制品和制成品账户转至销货成本账户。
Recording Requisitions of Raw Materials and Factory Supplies:This entry reflects the requisition (evidenced by the material requisitions) of all materials to be used in production. Raw materials(or direct materials) are charged directly to the Work in Process account. Costs of factory supplies(or indirect materials) become part of factory overhead.
原料和工厂用物料领用的记录:这笔记录反映将在生产中耗用的全部材料的领用(由领料单证明)。原料(即直接材料)应直接借记在制品账户,工厂用物料(即间接材料)的成本则成为制造费用的一部分。
(4) Work in Process 600
Factory Overhead 200
Materials Inventory 800 (4)在制品 600
制造费用 200
材料盘存800
Recording Distribution of Factory Payroll:Work in Process is debited for the direct labor and Factory Overhead is debited for the indirect labor. The total factory payroll is distributed, leaving a zero balance in the Factory Payroll account. The division of total factory payroll into direct and indirect labor is based on a detailed analysis of the job description, wage rates and hours worked of each employee (evidenced by such documents as the time tickets).
工厂工薪分配的记录:直接人工应借记在制品账户,间接人工则借记制造费用账户。工厂工薪的总额既已分配,工厂工薪账户留下的余额就等于零,把工厂工薪总额区分为直接人工和间接人工,要根据对工作说明,工资率以及每一雇员的工作时数的详细分析(由计时单这样一些凭证证明)。
(5) Work in Process 500
Factory overhead 100
Factory payroll 600 (5)在制品 500
制造费用 100
工厂工薪 600
Recording Application of Factory Overhead:Most firms do not apply the actual amount of overhead incurred each period to the goods manufactured during that period. Instead, overhead is applied at average rates that reflect estimates of total annual production volume and total overhead costs for the year. Predetermined overhead rates are computed by estimating the coming year’s total factory overhead cost and dividing it by an estimate of some unit of activity (such as direct labor hours, direct labor costs or factory machine hours ).
制造费用分配的记录:大多数企业不是按照每期实际发生的制造费用金额分配于该期内制造的产品,而是按照反映全年总产量和全年制造费用总额估计数的平均分配率来分配制造费用。在计算预定制造费用分配率时,要估计翌年的制造费用总额,而后除以某种估计的工作量(例如直接人工小时,直接人工成本,或工厂机器工作小时)。
(6) Work Process 1,200
Factory Overhead 1,200
(240% of direct labor cost) (6)在制品 1,200
制造费用 1,200
(直接人工成本的240%)
Recording Completed Production:This entry reflects the assignment of costs to completed production and the transfer of those costs from Work in Process to Finished Goods.
完工产品的记录:这一分录反映分配于完工产品的成本,并把这些成本从在制品账户转入制成品账户。
(7) Finished Goods 2,000
Work in Process 2,000
(7)制成品 2,000
在制品 2,000
Suppose that the firm produces a single product and the units completed in that period are 1,000 the unit product cost would be $2.
假设该企业只生产一种产品,当期的完工产量为1,000件,则产品单位成本为$2.
Recording Cost of Goods Sold:This entry transfers the cost of finished products sold (700 unit @ $2) to the Cost of Goods Sold account.
销货成本的记录:这一分录将已出售的制成品成本(700件@$2)转入销货成本账户。
(8) Cost of Goods Sold 1,400
Finished Goods 1,400 (8)销货成本 1,400
制成品 1,400
Under-or overapplied overhead (an overapplied overhead $50 in our example ) is expected at the end of interim accounting periods and is shown as deferred debits or credits on interim balance sheets. If the amount is immaterial, it is closed to Cost of Goods Sold at year-end; if material, it may be allocated among the Work in Process, Finished Goods and Cost of Goods Sold accounts.
在年度内各会计期期末,可望出现少分配或多分配制造费用(例中为多分配制造费用$50,在中期资产负债表上列示为递延借项或递延贷项。如金额不大,在年终时将结转于销货成本账户;如金额巨大,则可在在制品,制成品和销货成本等账户之间进行分配。
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会计师事务所提供的服务包括有:成立公司、会计、核算、评估、税务咨询(包括税务调查和实地审查)、公司清盘。事务所的专业人士有:注册会计师、税务师、资产评估师、房地产估价师和选价工程师,都在会计、审计、经济、税务、工程等方面具有丰富的专业知识和工作经验。下面读文网小编为大家带来应聘会计师的求职英语,希望能对大家的学习有所帮助!
(A=Applicant I=Interviewer)
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会计是以货币为主要计量单位,以凭证为主要依据,借助于专门的技术方法,对一定单位的资金运动进行全面、综合、连续、系统的核算与监督,向有关方面提供会计信息、参与经营管理、旨在提高经济效益的一种经济管理活动。那么你知道会计的英语单词是什么吗?下面来学习一下吧。
会计拐走了俱乐部的资金。
The treasurer has run off with the club's funds.
会计科已完全计算机化了。
The accounts section has been completely computerized.
那个会计向营业部的职员介绍了自己的工作情况。
The accountant described his work to the sales staff.
雇会计划得来。
It would pay (you) to use an accountant.
会计学就是一部会计伦理学。
Accounting science is accounting ethics.
这场争论的焦点是具体的会计技术。
The debate revolves around specific accounting techniques.
文章得出了一个与会计有关的模棱两可的结论。
The article reaches a mixed conclusion on the accounting.
他已由仓库调到会计室任职。
He has transferredfrom the warehouse to the accounts office.
我们的经理精通会计制度。
Our manager is conversant with account system.
通过分析虚假会计报告的成因,提出了治理会计报告中虚假会计信息的对策。
The ctmse of the mendacious financial report is analyzed in this paper.
会计信息资源是通过会计核算建造的人造资源;
It is manmade resources by the wag of accounting.
这个时候,会计溜了&带走了我所有的银行结算单、资金和收据。
At this point, the accountant did a runner& with all my bank statements, expenses and receipts.
在一个我们刚才所描述的那么大规模的项目中,从一个会计的角度来看,大多数即使不是全部支出是人力成本。
In a project of the size we just described, most if not all the expenditures are for labor, from an accountancy perspective.
玛乔里·库本使用这一技巧帮助了一位35岁的会计。
Marjorie Coburn used this technique to help a35-year-old bookkeeper.
会计行业中较低的层级
The lower reaches of the accounting world
否则,它将修改后的后端加载到一个SimpleXML对象中,并在交易中搜索这个会计ID。
Otherwise, it loads the modified back end into a SimpleXML object and searches the transactions for that accounting ID.
与会计交易相关的文档可能遵循以下模式
Documents associated with an accounting transaction might follow this pattern
同时,会计应用服务提供者提供名为“REMAINDER”的客户余额。
Meanwhile, a service provider from an accounting application supplies customer balance, which is called “ REMAINDER ”.
利用法规和会计惯例,证明提高CEO薪酬是符合规定的。
Use regulation and accounting conventions to justify pay increases.
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会计是以货币为主要计量单位,以凭证为主要依据,借助于专门的技术方法,对一定单位的资金运动进行全面、综合、连续、系统的核算与监督,向有关方面提供会计信息、参与经营管理、旨在提高经济效益的一种经济管理活动。那么,你知道会计的英语怎么说吗?
那个会计向营业部的职员介绍了自己的工作情况。
The accountant described his work to the sales staff.
雇会计划得来。
It would pay (you) to use an accountant.
他已由仓库调到会计室任职。
He has transferredfrom the warehouse to the accounts office.
会计拐走了俱乐部的资金。
会计英语怎么说
The treasurer has run off with the club's funds.
会计科已完全计算机化了。
The accounts section has been completely computerized.
我们的经理精通会计制度。
Our manager is conversant with account system.
通过分析虚假会计报告的成因,提出了治理会计报告中虚假会计信息的对策。
The ctmse of the mendacious financial report is analyzed in this paper.
会计信息资源是通过会计核算建造的人造资源;
It is manmade resources by the wag of accounting.
会计学就是一部会计伦理学。
Accounting science is accounting ethics.
会计及时卡住了这笔不必要的开支。
The accountant checked this unnecessary spending in good time.
会计部门每月扣除每个工人的应缴费用。
The accounting office checked off each worker's dues every month.
他们与会计商量有关预算提案的事。
They conferred with the accountant vis-à-vis the proposed budget.
他可能需要一名会计来做税务的工作。
He might need an accountant to do his taxes.
一部分原因就是,对于不熟悉金融、会计或法规的人而言,这些主题十分复杂。
Some of this relates to the complexity of the subject for those unfamiliar withfinance, accounting or regulation.
你的会计应该帮你制定这些制度。
Your accountant should help you set up these systems.
如果你没有财务或是会计的经验,请参加这方面的课程。
Take a finance or accounting class if you have no experience with these areas.
我忘记在我的个人简历里写上我的会计经历了。
I forgot to include my experience as an accountant in my resume.
你还多半雇了一个律师和一个会计。
You probably have a lawyer and an accountant.
他和他的会计在一起喝咖啡。
He did drinks with his accountant.
你的律师和会计将会在你做出这个重要的决定里扮演重要的角色。
Your attorney and accountant will play a key role in assisting you in this importantdecision.
他们认为,这样做才能抓住会计准则的精神。
They argue this would capture the spirit of accounting rules.
如果没有指定会计ID作为参数,那么脚本停止,输出一个警告。
If no accounting ID is specified as a parameter, the script stops with a warning.
2003年的冠军却让观众大吃一惊,因为她学的是会计专业,而非英语专业。
The winner in 2003 surprised the audience, since she came from accountingmajor instead of English major.
会计报表显示对应于每个缓冲池的GETPAGES和同步读的数量。
The accounting reports show the number of GETPAGES and synchronous readsper buffer pool.
不妥的管理。许多公司因为盗窃或挪用公款而破产。你的会计应该帮你制定这些制度。
Bad controls. Many companies have gone broke because of theft orembezzlement. Your accountant should help you set up these systems.
但这种转换在许多领域已经完成了。例如,现在在商业研究生院半数或半数以上的会计专业的学生都是女性。
But this shift has already been accomplished in many fields: half or more of theaccounting students in graduate schools of business, for example, are nowwomen.
你还可以从经常与小企业打交道的会计或者律师那里寻求建议。
You can also seek advice from an accountant or attorney accustomed to dealing with small businesses.
例如,一个部门正在为一家公司开发会计应用程序,而另一个小组正在开发销售趋势跟踪应用程序。
For example, one department might be working on the accounting application fora company, while another group is working on a sales lead tracking application.
想想律师或会计-那个“一个学生们”的世界。
Think attorneys or accountants--the "A students" of the world.
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