查看完整版本 : 普及会计英语了，每天30个单词，让我们一起学习
A share A股
abatement of tax 减税；减扣免税额
above-the-line expenditure 线上项目支出；经常预算支出
above-the-line receipt 线上项目收入；经常预算收入
absolute change 绝对数值变更
absolute expenditure 实际开支
absolute value 实值；绝对值
absorption 吸收；分摊；合并
acceptable rate 适当利率；适当汇率
acceptance agreement 承兑协议
acceptance for honour 参加承兑
acceptor 承兑人；接受人；受票人
acceptor for honour 参加承兑人
accommodation 通融；贷款
account balance 帐户余额；帐户结余
account book 帐簿
account collected in advance 预收款项
account current book 往来帐簿
account payable 应付帐款
account receivable 应收帐款
account receivable report 应收帐款报表
account statement 结单；帐单；会计财务报表
account title 帐户名称；会计科目
accountant's report 会计师报告
accounting date 记帐日期；会计结算日期
accounting period 会计报告期；会计期
Accounting Services Branch 会计师事务所
ad valorem tariff 从价关税
acquisition cost 购置成本
acquisition 收购；购置；取得
it's my day
2008-12-02, 14:02
account of receipts and payments收支表
account of cash in vault库存现金簿
account payable interline(同行业单位之间的)应付帐
account payable ledger应付款明细表
account receivable interline(同行业单位之间的)应收帐款
account sales销货帐
account form balance sheet 帐户式资产负债表
account form of balance sheet 帐户式资产负债表
account form of profit and loss 帐户式损益表
account receivable financing 应收筹资帐
account of cash in vault 库存现金簿
account transfer 转帐帐目
account of receipts and payments 收支表
accounting adjustment 帐务调整
accounting department 会计部门, 会计处, 会计系
accounting for various classes of stock 各类股票的会计处理
accounting form 帐户式, 会计簿
An examination of records or financial accounts to check their accuracy.
查帐：对财政帐务的审查记录来核实其准确性
An adjustment or correction of accounts. 帐务调整，帐务修改
An examined and verified account. 审核及查证过的帐簿
To examine, verify, or correct the financial accounts of
审计：审核、查证或校正帐目：
Independent accountants audit the company annually.
The IRS audits questionable income tax returns.
独立会计师每年审计公司帐目。美国国内税务局审计可疑的所得税报告
management accounting office work 会计事务管理
management audit 内部[经营]审计
management accounting office work 会计事务管理
She reports directly to the board of directors. 她直接向董事会负责
今天我们来学对话了,呵呵
公司财务英语会话
公司财务（1）
A The accounting department is very busy by the end of the year.
会计部门年底很忙。
B Yes, but I have already turned in the report on my department.
对，但是我已经把我们那个部门的报告交上去了。
A How's business
公司的生意好吗？
B How would I know I only work on some records and statements. I don't have the whole picture. I'm not auditor. But I guess the company's doing well.
我怎么知道？我只管些统计资料和报表，不了解全貌。我不是审计员。但我猜想，公司的经营情况不赖。
公司财务（2）
A I certainly hope so. We have to keep the investors happy, not to speak of creditors, unions and really, everyone.
我当然也希望。我们应当使投资者高兴，更不要说要使债权人、使职工联合会满意，实际上要使人人满意。
B Well, the balance sheet and profit and loss statement for this past fiscal year should be ready soon. So anyone can check out the assets and liabilities, net worth and profit position of the company in the financial statements.
嗯，去年财政年度的资产负债表和损益计算书马上就该做出来了。这样大家就能核对财务报表中公司的资产、负债、净值和利润的情况了。
A Speaking of finances, are you the one who works on the paychecks
谈起财务，你是不是管工资的？
B Why do you ask
你问这个干什么？
A I thought you might explain to me the big difference between my gross pay and my net take-home pay
我想你兴许能给我解释一下，我个人的工资总额和我能拿回家的工资数额之间最大的差别在那儿。
B The explanation takes one word - taxes. Actually, the salaries are done through the computer.
一个词就能解释清楚，就是税。实际上工资是用电脑计算的。
A Really
这是真的吗？
B Sure. How could we handle any volume in a large company - billings, sales, salaries - without computers
当然真的。要没电脑，一家大公司的总营业额、销售额、工资总额，我们怎么计算啊？
公司财务（3）
A What's financial accounting, Tim I come across this term in David's report.
Tim, 什么是财务会计？我在David的报告看到这个词。
B You're still new in this field. So there's a lot for you to learn.
你在这一行还是新手，有很多东西要学。
A Yes, I think so.
对，我也这样认为。
B Financial accounting is about recording the day-to-day income and expenditure of the company sales and purchase, wages and salaries, petty cash and expenses. It also deals with national insurance, credit control and so on.
财务会计把公司日常的收入、支出记录下来，包括：销售和采购、工资、零星现金支出。同时，它也处理国家保险和信贷控制等。
A What's credit control
什么是信贷控制？
B It's a system for making sure that customers won't have too much credit.
这是一个保证我们不让客户过多赊账的制度。
公司财务（4）
A What shall we do if a customer doesn't pay up on the due date
如果客户不在交款到期日付款，我们怎么办？
B We sent him a statement showing the amount that is overdue. If he doesn't pay, we send him a reminder with a red ticker on it. After that, we have a series of letters.
我们给他发一份注明欠款数量的通知。如果他还不付款，我们就寄给他一份贴有红纸条的催款单。在那之后，我们还可以发一系列的信。
A What's in the letters
信中写什么？
B We might write, We should appreciate early settlement… or Unless your check is received within a week we shall have no alternative… and so on.
我们可以写，如果能尽早解决问题，我们将非常感谢。或者是除非我们能在一个星期内收到你们的支票，我们没有任何解决方法…… 等。
A What if they still don't pay
如果他们还不付款，怎么办？
B If it's a small amount we write it off as bad debt. For larger sums we take legal steps to recover the money. It's your department to look after that.
如果款项小，我们就作为坏帐将其注销掉。如果款项比较大，我们采取法律手段追回货款。
molly0929
2009-02-03, 09:07
非常感谢！希望以后多多发表点！
tanghuapin
2009-05-06, 13:11
谢 谢！！！！！！
lhx303450182
2009-05-25, 13:52
非常感谢 :)
rain雨过天晴
2009-06-29, 11:07
:) 木笔，很想学英语，能介绍一下好的学英语的网站吗？
A share A股
abatement of tax 减税；减扣免税额
above-the-line expenditure 线上项目支出；经常预算支出
above-the-line receipt 线上项目收入；经常预算收入
absolute change 绝对数值变更
absolute expenditure 实际开支
absolute value 实值；绝对值
absorption 吸收；分摊；合并
acceptable rate 适当利率；适当汇率
acceptance agreement 承兑协议
acceptance for honour 参加承兑
acceptor 承兑人；接受人；受票人
acceptor for honour 参加承兑人
accommodation 通融；贷款
account balance 帐户余额；帐户结余
account book 帐簿
account collected in advance 预收款项
account current book 往来帐簿
account payable 应付帐款
account receivable 应收帐款
account receivable report 应收帐款报表
account statement 结单；帐单；会计财务报表
account title 帐户名称；会计科目
accountant's report 会计师报告
accounting date 记帐日期；会计结算日期
accounting period 会计报告期；会计期
Accounting Services Branch 会计师事务所
ad valorem tariff 从价关税
acquisition cost 购置成本
acquisition 收购；购置；取得
怎么能学会呢(会读会写)?
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