会计英语词汇大全》是2011年机械工业出版社出版的图书,作者是王建华。本书主要介绍了会计英语词汇的基本知识,包括常用的会计术语、会计概念、会计原理理和会计实务等内容。全书共分10章,第1章至第9章为基础篇,第10章至第15章为专题篇,每章均配有习题。本书可作为高等院校财经类专业本科科生和研究生的教材,也可作为会计实务工作者的参考书。同时,还可作为企业管理人员、财务人员、经济管理人员的培训教材。
常见会计缩写有许多,以下是一些常见的会计缩写及其解释:
1. GAAP: Generally Accepted Accounting Principles(通用会计准则)
2. IFRS: International Financial Reporting Standards(国际财务报告准则)
3. CPA: Certified Public Accountant(注册会计师)
4. CFO: Chief Financial Officer(首席财务官)
5. COGS: Cost of Goods Sold(销售成本)
6. A/R: Accounts Receivable(应收账款)
7. A/P: Accounts Payable(应付账款)
8. PL: Profit and Loss(损益表)
9. ROI: Return on Investment(投资回报率)
10. EBITDA: Earnings Before Interest, Taxes, Depreciation, and Amortization(利润、税项、折旧和摊销前利润)
11. EPS: Earnings Per Share(每股收益)
12. EBIT: Earnings Before Interest and Taxes(利息和税项前利润)
13. FIFO: First-In, First-Out(先进先出)
14. LIFO: Last-In, First-Out(后进先出)
15. ROI: Return on Investment(投资回报率)
16. ROE: Return on Equity(净资产收益率)
17. CFO: Cash Flow from Operations(经营活动产生的现金流量)
18. CAPEX: Capital Expenditure(资本支出)
19. OPEX: Operating Expenses(营业费用)
20. NAV: Net Asset Value(净资产价值)
二、常见的会计缩写和术语,用于描述会计和财务领域的各种概念和操作。
1. Earnings Before Tax (EBT): 税前收益
2. Accruals: 应计项
3. CAGR: Compound Annual Growth Rate(复合年增长率)
4. COA: Chart of Accounts(科目表)
5. FASB: Financial Accounting Standards Board(财务会计准则委员会)
6. IAS: International Accounting Standards(国际会计准则)
7. NOPAT: Net Operating Profit After Tax(税后净营业利润)
8. ROA: Return on Assets(资产回报率)
9. ROIC: Return on Invested Capital(投入资本回报率)
10. APIC: Additional Paid-in Capital(股本溢价)
11. DSO: Days Sales Outstanding(应收账款周转天数)
12. EBITDAR: Earnings Before Interest, Taxes, Depreciation, Amortization, and Rent(租金前息税折旧摊销前利润)
13. ERP: Enterprise Resource Planning(企业资源计划)
14. FIFO: First-In, First-Out(先进先出法)
15. LIFO: Last-In, First-Out(后进先出法)
16. NAV: Net Asset Value(净资产净值)
17. PPE: Property, Plant, and Equipment(固定资产)
18. WIP: Work in Progress(在制品)
19. AP: Accounts Payable(应付账款)
20. AR: Accounts Receivable(应收账款)