会计专业英语词汇一览有些院校的复试，会涉及到专业英语的考察。即使不能够流利的与老师交谈，也要做到大致翻译出一段专业文献。专业领域的内容，会涉及很多专业词汇。友课教育mbajyz.com按照报表、资产、负债和所有者权益这4类，给同学们整理了一些专业名词。报表类丨ReportForms资产负债表statementoffinancialposition利润表statementofprofitorloss现金流量表statementofcashflow所有者权益变动表statementofchangesinequity期初余额openingbalance期末余额closingbalance记账本位币币种localreportingcurrency审核人verifier填表人preparer资产类丨Assets货币资金Cashandcashequivalents应收股利Dividendreceivable现金Cash应收利息Interestreceivable银行存款Cashinbank应收账款Accountreceivable短期投资Short-terminvestments库存资产Inventories应收款Accountreceivable原材料Rawmaterials应收票据Notereceivable包装物Wrappage固定资产Fixedassets商业承兑汇票Tradeacceptance累计折旧Accumulateddepreciation坏账准备baddebtprovision在建工程Construction-in-process材料成本差异Materialscostvariance无形资产Intangibleassets库存商品Finishedgoods专利权Patents长期股权投资Long-terminvestmentonstocks著作权Copyrights股票投资Investmentonstocks商誉Goodwill减值准备Depreciationreserves土地使用权Tenure固定资产Fixedassets商标权Trademarks,Tradenames累计折旧Accumulateddepreciation负债类丨Liability应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应付账款Accountpayable预收账款Depositreceived预提费用Drawingexpenseinadvance应付债券Bondspayable债券面值Facevalue,Parvalue债券溢价Premiumonbonds债券折价Discountonbonds应计利息Accruedinterest一年内到期的长期应付Long-termaccountpayableduewithinoneyear递延税款Deferraltaxes所有者权益类丨Owners'Equity实收资本Paicl-upcapital实收股本Paid-upstock资本公积Capitalreserve资本(或股本)溢价Cpital(orStock)premium接受捐赠非现金资产准备Receivenon-cashdonatereserve外币资本折算差额Foreigncurrencycapital其他资本公积Othercapitalreserve盈余公积Surplusreserves储备基金Reservefund本年利润Currentyearprofits提取法定盈余公积Withdrawallegalsurplus应付优先股股利PreferredStockdividendspayable提取任意盈余公积Withdrawalothercommonaccumulationfund未分配利润Undistributedprofit很多词都是相互对应的，记起来会更加轻松。剩下的时间里，同学们好好复习！
