現(xiàn)在隨著國外財務(wù)證書的盛行，現(xiàn)在很多的財務(wù)人員都在逐漸接觸一些財務(wù)英語，也就有越來越多的專業(yè)詞匯需要被大家知道、學(xué)習(xí)，小編今天給你介紹一些關(guān)于財務(wù)專業(yè)英語的詞匯，供小主學(xué)習(xí)。

1、He gave me a full account of his plan。

　?。ㄋ延媱澖o我做了完整的說明。）

　　2、 Charge it to my account。

　　 （把它記在我的帳上。）

　　3、 Cashier：Good afternoon。Can I help you ?

　　 （銀行出納：下午好，能為您做什么?）

　　    Man ：I'd like to open a bank account .

　　 （男人：我想開一個銀行存款帳戶。）

　　還有 account title(帳戶名稱、會計科目)、income account(收益帳戶)、account book(帳簿)等。

1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.

　?。〞嬍且粋€以貨幣形式對經(jīng)濟活動進行記錄、分類、匯總以及解釋的過程。）

　　2、It has been said that Accounting is the language of business.

　　  （據(jù)說會計是“商業(yè)語言”）

　　3、Accounting is one of the fastest growing profession in the modern business world.

　　  （會計是當(dāng)今經(jīng)濟社會中發(fā)展最快的職業(yè)之一。）

　　4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.

　　  （財務(wù)會計和管理會計是會計的兩個主要的專門領(lǐng)域。）

　　其他還有 accounting profession(會計職業(yè))、accounting elements(會計要素)等。

1、 Assets are properties that are owned and have monetary values;for instance，cash，inventory，buildings，equipment.

?。ㄙY產(chǎn)是指企業(yè)所擁有的、具有貨幣價值的財產(chǎn)，如現(xiàn)金、存貨、建筑物、設(shè)備。）

　　2、 Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.

　　（資產(chǎn)是由企業(yè)擁有或控制并能用貨幣計量的經(jīng)濟資源。）

　　3、 Assets can be classified into current assets and non-current assets .

　　 （資產(chǎn)可以劃分為流動資產(chǎn)和非流動資產(chǎn)。）

1、 Liabilities are the obligations or debt that a business must pay in money or services at some time in the future.

?。ㄘ?fù)債是指將來需用貨幣或服務(wù)償還的債務(wù)或履行的義務(wù)。）

　　2、 Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable.

?。ㄘ?fù)債是欠外部的數(shù)額，如應(yīng)付票據(jù)、應(yīng)付帳款、應(yīng)付債券。）

1、 Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities.

　?。I(yè)主權(quán)益代表業(yè)主對企業(yè)凈資產(chǎn)的權(quán)益或要求權(quán)，凈資產(chǎn)是指企業(yè)的資產(chǎn)總額與負(fù)債之間的差額。）

　　2、 Capital is the interest of the owners in an enterprise. Also known as owner's equity.

　　（資本是企業(yè)所有者的利益，也稱為業(yè)主權(quán)益。）

　　3、 Owner's equity include owner “s investment in a business and accumulated operating results since the beginning of the operation.

　　（業(yè)主權(quán)益包括業(yè)主的投資以及企業(yè)自開業(yè)以來積累的經(jīng)營成果。）

　　1、 Ledger accounts are used to record business transactions' effect on an accounting entity.

　?。ǚ诸悗舯挥脕碛涗浗灰讓嬛黧w的影響。）

　　2、 A ledger account is simply a record of changes (increase and decrease)and balances in value of a specific accounting item.

　?。ǚ诸悗舨贿^是特定會計項目價值的變動(增加與減少)和結(jié)余的記錄。）

　　3、 The general ledger is the book used to list all the accounts established by an organization.

　?。偡诸悗な且槐玖谐鲆粋€單位所設(shè)立的全部帳戶的帳本。）

　　4、 Further simplification of the general ledger is brought about by the use of subsidiary ledger.

　　（使用明細(xì)分類帳使總分類帳更加簡化明了。）

　　5、 The advantages of subsidiary ledger are as following：(1)reduces ledger detail ;(2)permits better division of labor;(3)permits a different sequence of accounts;(4)permits better internal control。

　?。骷?xì)分類帳的優(yōu)點如下;(1)減少分類帳的細(xì)節(jié);(2)使勞動分工更合理;(3)允許不同的帳戶排序(4)便于更好地內(nèi)部控制。）

1、 In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal.

　 （在西方會計體系中，有關(guān)每筆經(jīng)濟交易的資料最初是記在一本叫做“日記帳”的會計帳上。）

　　2、 A journal is a chronological(arrange in order of time ) record of business transactions.

　　（日記帳是對經(jīng)濟交易的序時(即按時間的順序)記錄。）

　　3、 In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.

　?。ㄔ谌沼泿ど嫌泿r，既定交易的借方和貸方一起被記錄，但在分類帳記錄中，一筆交易的借方和貸方進入不同的帳戶中。）

　　4、 A journal may be a general journal or it may be a group of special journals.

　?。ㄈ沼泿た梢允且槐就ㄓ萌沼泿?，也可以是一組特種日記帳。）