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BUSINESS ENGLISH: GENERAL ACCOUNTING 1

1. account balance/ saldo 23. funds statement/ cuadro de financiacin


2. to accrue/ acumular 24. income statement/ estado de ganancias y
3. annual/ anual prdidas
4. annual report/ informe anual 25. internal controls/ controles internos
5. auditing/ auditora 26. journal /libro diario
6. automated/ automtico 27. journal entry/ asiento
7. to balance/ saldar 28. to keep up to date/ llevar al da
8. bookkeeping/ contadura 29. ledger/ diario mayor
9. balanced/ cuadrado 30. omission/ omisin
10. to cancel/ cancelar 31. to open/ abrir
11. to carry-over/ suma y sigue 32. opening/ apertura
12. charge/ recargo 33. to post/ asentar al diario mayor
13. to classify/ agrupar, clasificar 34. principle/ principio
14. to close/ cerrar 35. quarter/ trimestral
15. credit/ haber 36. to reverse/ invertir
16. debit/ deber 37. segregation of duties/ segregacin de las
17. debit entry/ adeudo responsabilidades
18. double entry/ partida doble 38. semester/ semestre
19. engagement /compromiso 39. standardization/ armonizacin
20. entering in the books/ anotacin, apunte 40. to transfer/ traspasar, pasar
21. to falsify/ falsificar 41. valuation techniques/ normas de la
22. fiscal/ fiscal valoracin

http://www.businessspanish.com/LECCION/accounting.htm
BUSINESS ENGLISH: GENERAL ACCOUNTING 2

accounting first-in-last-out
cash flow income statement
client insufficient funds
cost journal
credit journal entry
current value entry
cycle journal of original entry
cyclical post to journal
debit last-in-first-out
debt ledger
deduct outstanding check
deduction over (as in A over B)
defer par value
deposit in transit petty cash
determine (a value) replentish petty cash
distribute profit
document reconciliation
documentation share
double entry method stock
electronic funds transfer (EFT) spreadsheet
estimate statement
face value table
figure out trial balance
first-in-first-out voucher
BUSINESS ENGLISH: ACCOUNT NAMES

account income
accounts payable intangible asset
accounts receivable inventory
asset investments
building liabilities
cash notes payable
cost of goods sold owners equity
current asset payroll
current liability petty cash
deferred preferred
depreciation property
discount refund
distributed retained earnings
dividend return (s)
equity revenue
expense salary
fixed securities
fixed assets supplies
formula t-accounty
goods tangible asset
goodwill wages
gross income working capital

http://www.theinterpretersfriend.com/tech/vocab/vl/accounting.html