财务与会计英语：25 个单词及例句

Q: 在哪里可以使用财务与会计英语？

财务报告、会计和商务讨论.

B1–C125 个单词

理解报告，更准确地讨论企业财务。注意利润、现金流和负债等概念的区别。

使用场景： 财务报告、会计和商务讨论.

财务与会计英语 — 单词表

单词	释义
asset	Something valuable owned by a person or business.“The building is a company asset.”
liability	A financial obligation owed to another party.“The loan is recorded as a liability.”
equity	The owners' residual interest after liabilities.“Equity increased during the year.”
revenue	Income earned from business activities.“Revenue rose in the second quarter.”
expense	A cost incurred in running a business.“Rent is a monthly expense.”
profit	The amount left after expenses are deducted from income.“The company reported a small profit.”
loss	The amount by which expenses exceed income.“The store made a loss last year.”
cash flow	Money moving into and out of a business.“Positive cash flow helps pay suppliers.”
balance sheet	A statement of assets, liabilities and equity.“Review the balance sheet before investing.”
income statement	A report of income and expenses over a period.“The income statement shows annual profit.”
ledger	A record of financial transactions by account.“Record the payment in the ledger.”
journal entry	A record of a transaction using account debits and credits.“Post the journal entry today.”
debit	An accounting entry on the left side of an account.“The asset account received a debit.”
credit	An accounting entry on the right side of an account.“The revenue account received a credit.”
accounts receivable	Money customers owe a business.“Accounts receivable increased this month.”
accounts payable	Money a business owes its suppliers.“Accounts payable are due next week.”
accrual	Recording income or expenses when earned or incurred.“The accrual records unpaid wages.”
depreciation	Allocating a tangible asset's cost over its useful life.“Annual depreciation reduces book value.”
amortization	Allocating an intangible asset's cost over time.“The patent has an amortization schedule.”
budget	A plan for income and spending.“The project is within budget.”
forecast	An estimate of future financial results.“Update the revenue forecast.”
audit	An independent examination of financial records.“The annual audit begins in May.”
reconciliation	Checking records agree and resolving differences.“Bank reconciliation revealed a missing entry.”
interest	A charge paid for borrowing money.“The loan carries fixed interest.”
break-even point	The sales level at which income equals total costs.“We reached the break-even point in June.”

实用学习建议

分成小组学习每次学习五个词，复习后再添加新词。
大声朗读例句朗读能把拼写、发音和含义联系起来。
写自己的句子用每个词写一句关于自己生活或工作的真实句子。

如何学习这份单词表

每天添加五到六个词，而不是一次学习整份列表；把例句保留在卡片上，到期时再复习。WordNest 会把每个词安排在七个递增的间隔上——当天，然后 1、3、7、14、30、60 天——这样几个月后这份单词表仍在你的记忆里。想了解这些数字背后的原理，请阅读间隔重复的工作原理。

正在学习财务与会计英语？也可以看看软件工程师英语和商务英语，或浏览全部英语单词表.

词表常见问题

如何练习财务与会计英语？

从五个单词开始，朗读每个例句。根据释义回忆单词，并在接下来几天复习。

在哪里可以使用财务与会计英语？

财务报告、会计和商务讨论.

这份词表有多少单词？

词表包含 25 个英语单词及释义和例句。这是入门词汇，不是完整课程。

把这份单词表变成卡片

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