会计学 英语专业术语
Accountancy[1] or accounting is the system of recording, verifying, and reporting of the value of assets, liabilities, income, and expenses in the books of account (ledger) to which debit and credit entries (recognizing transactions) are chronologically posted to record changes in value (see bookkeeping). Such financial information is primarily used by lenders, managers, investors, tax authorities and other decision makers to make resource allocation decisions between and within companies, organizations, and public agencies. Accounting has been defined by the AICPA as " The art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof." [2]
The word Accountant is derived from the French "Compter' which took its origin from the Latin "Computare". As a proof of its derivation the word was formerly written in English "Accomptant", but in process of time the word which was always pronounced by dropping the "p" became gradually changed both in pronunciation and in orthography to its present form. From the word Accountant the term Accountancy is derived.
account form? 第一次听说，指表格吗？
balance of the account 账户余额， 指借方与贷方的差额，the amount representing the difference betwween the debit and credit sides of an account. 总额较小的一方加上这个数额使其等于另一方（使借贷相等）这个数额就叫balance. Balance is included on the side of the less total, to ensure it equals the greater total. A balance is brought down to the opposite side of the account这个余额结转至另一方作为期初余额。
Business transaction, 楼上说是业务分录，我理解的可能不够专业，还是你自己找资料吧。
LLC,有限责任公司，指股东对企业的债务负有限的偿还责任。A company in which the liability of the members in respect of the company's debts is limited.就是说如果企业破产时，股东个人不需要偿还企业所有的债务，仅限于他所持的未付的股票数额。It may be limited by shares, in which case the liability of the members on a windinging-up is limited to the amount (if any)unpaid on their shares.这是目前注册公司的大多数情况，也有公司是 limited by guarantee，即股东同意在企业破产时支付一笔钱，这种意向作为契约写进企业注册备忘录里， the liability is limited by the memorandum to a certain amount, which the members undertake to contribute on winding-up.
注：公司注册时提交的一份文件，英国称为“memorandum”，中国公司法里专业词汇我不清楚，直译就是“备忘录”。
Present value concept:现值观念，解释这个有点难，货币银行学里大体就是说货币是有时间价值的，同样数量的货币在今天的价值和在将来是不一样的，有时也称为未来的收入在现在的价值。It is the value today of a future payment or series of payments, discounted at the appropriate discount rate.会计学里解释现值：the result arrived at in a discounted cash flow calculation by multiplying a projected annual cash flow figure by a discount factor折现因子 derived from a hurdle rate最低预期资本回收率 of interest and a time period.
网站找到的资料都是简单的名词翻译对照，很少有解释的，可以买本牛津会计词典，不过没学过的话也难看懂。
http://www.acchr.com/archiver/?tid-9350.html
涉外会计网
http://www.wtokj.com/
上搜索下就行了！
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
accountant 会计师
bookkeeping 簿记
bookkeeper 簿记师
double-entry bookkeeping 复式簿记
single-entry bookkeeping 单式簿记
account book 帐簿,会计簿册
cashbook 现金出纳簿
journal 日记簿
statement of accounts 帐目表,帐单
balance (sheet) 资产平稳表
financial year, trading year 财政年度
income and expenditure, receipts and expenditure, output and input 支出和收入
assets 资产
liabilities 债务,负债
debit 借方
turnover, volume of business 营业额,销售额
cash on hand 留存现金,库存现金
cash balance 现金余额,现款结存
credit balance 贷方余额
debit balance 借方余额,借方差额
deficit 亏空
balance of trade 贸易差额,国际贸易平衡
balance of payments (国际)收支,国际收支差额表
发弃财产 abandoned property
发弃费用 abandonment charges，abandonment expenses
非常成本 abnormal cost
非常折旧 abnormal depreciation
非常损失 abnormal loss
原始成本 aboriginal cost，original cost
高于面值 above par
经常项目，在界线上 above the line
确定产权 absolute title
已吸收负荷，已分配费用 absorbed burden，applied expenses
已吸收成本 absorbed cost
国库帐 account of the exchequer
公库帐 account of treasury
承销清单，赊销 account sales
认定帐款，债权人认可的帐款 account stated
帐目名称，会计科目 account title
转帐通知单 account transfer memo
财务责任，会计责任 accountability
责任单位 accountability unit
应负财务责任的，应计列的 accountable
应负责事实，应负责事件 accountable condition，accountable event
应负财务责任人员 accountable person
accumulated depreciation 累计折旧
adjusted trial balance 调整后试算余额
adjusting entry 调整分录
book bvalue of a plant asset 固定资产账面净值
cash-basis accounting 现金收付制会计
contra account 备抵调整账户
depreciation 折旧
matching principle 配比原则
plant asset 固定资产
prepaid expense 待摊费用
revenue principle 收入原则
time-period concept 时间－期间概念
unearned revenue 未实现收入
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或者，你去
大家学单词－百度贴吧
http://tieba.baidu.com/f?kz=388917320
或
http://bbs.360edu.net/dispbbs.asp?BoardID=63&id=2867
或
http://www.hxen.com/word/kuaiji/
看看吧！
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