专业词汇
accompanying document附件
account账户、科目
payable应付账款
account title / accounting item会计科目
accounting document/ accounting voucu会计凭证
accounting element会计要素
accounting entity会计主体
accounting entries会计分录
accounting function会计职能
accounting postulate会计假设
accounting principle会计原则
accounting standard会计准则
accounting time period concept会计分期
accounts receivable / receivables应收账款
accrual- basis accounting权责发生制原则
accumulated depreciation累计折旧
amortization expense /expense not allocated待摊费用
annual statement年报
Arthur Andersen Worldwide安达信全球
assets资产
balance余额
balance sheet资产负债表
begainning balance/ opening balance期初余额
capital 资本
capital expenditure资本性支出
capital share股本
capital surplus资本公积
cash 现金
cash in bank银行存款
cash journal现金日记账
cash system(basis)of accounting /cash-basis princi收付实现制
certified practicing accountant注册会计师
comparability principle可比性原则
compound journal entry复合分录
conservatism (保守) principle/the prudence (稳健) prin谨慎性原则
consistency principle一贯性原则
contingent assets或有资产
contingent liabilities或有负债
cost accounting成本会计
credit balance贷方余额
credit side贷方
current investment短期投资
debit balance借方余额
debit side借方
deferred assets递延资产
deferred liabilities递延负债
Deloitte Touche Tohmatsu德勤
depreciable life 折旧年限
depreciation expensedepreciation expense折旧费用
depreciation rate折旧率
descriptions摘要
double entry复式记账
double-entry book-keeping复式簿记
employee benefits payable应付福利费
ending balance期末余额
Ernst & Young International安永国际
estimateld scrap value估计残值
exchange gain汇兑收益
exchange loss汇兑损失
expenses/charges费用
factory overhead /manufacturing expense制造费用
financial accounting 财务会计
financial expense财务费用
fiscal year/ accounting periods会计年度
fixed assets固定资产
floating assets / current assets流动资产
floating liabilities / current liability流动负债
general ledger总分类账
going-concern basis持续经营
goodwill商誉
historical cost历史成本
historical cost principle历史成本原则
income statement /profit and loss statement利润表 损益表
income tax所得税
intangible assets无形资产
international accounting国际会计
KPMG International毕马威国际
liabilities负债
liability dividend / dividend payable应付股利
long-term investment长期投资
long-term investment长期投资
long-term liabilities长期负债
management accounting管理会计
management expense 管理费用
matching principle配比原则
materiality principle重要性原则
monthly statement月报
negative goodwill负商誉
net assets净资产
net cost净成本
net income净收益
net income apportionment利润分配
net proceeds净收入
net profit净利润
non-operating gain营业外收入
non-operating loss营业外支出
notes payable应付票据
notes receivable/ receivables应收票据
objectivity (reliability) principle客观性原则
creditor债权人
Obligor/ investor债务人
operating expense营业费用
operating revenue营业收入
owner’s equity所有者权益
period expense期间费用
perpetual inventory system永续盘存制
personal property动产
physical inventory system实地盘存制
posting document记账凭证
prepayments / payment in advance预付款项
Price Water House Coopers普华永道
product cost / output cost生产成本
product / finished goods产成品
profit利润
profit after tax税后利润
profit before tax税前利润
purchase购货
purchase return and allowances购货退回与折让
objectivity (reliability) principle客观性原则
quarterly statement季报
raw materials原材料
real estate不动产
relevance principle相关性原则
reserve for bad debts / bad debts expense /坏帐准备
retains earning留存收益
revenue expenditure收益性支出
revenues收入
sales allowances销货折让
sales discount销货折扣
sales invoice销货发票
sales on account赊销
sales return销售退回
sales revenue销售收入
selling cost销售成本
selling expense销售费用
source document原始凭证
stable-monetary concept货币计量
starting-load cost / organization costs开办费
statement of cash flow/ cash flow statement现金流量表
stock on hand / inventory存货
stub存根
subsidiary accounts明细账户
subsidiary ledger明细分类账
surplus reserve盈余公积
T-account/T字形账户
tangible assets有形资产
taxes payable应交税金
the understandability principle明晰性原则
timeliness及时性原则
transaction交易
traveling expense差旅费
trial balance试算平衡
undistributed profits / undivided profits未分配利润
unearned revenue预收款项
unrelated business income营业外收益
useful life使用年限
value added tax增值税
voucher付款凭证
voucher付款凭证
wages payable / salaries payable应付工资
work in process / goods in process在产品
