会计英语术语解释(10页).doc
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1、-会计英语术语解释-第 10 页第一章Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting equation 会计等式Asset 资产Audit 审计Balance sheet 平衡表(资产负债表)Capital 资本Certified management accountant (CMA) 注册管理会计Certified public accountant (CPA) 注册会计师Corporation 公司Entity 主体Expense 费用Financial accounting 财务会计Financial
2、Accounting Standards Board (FASB) 财务会计准则委员会Financial statements 财务报告Generally accepted accounting principles(GAAP)公认接受会计准则Income statement 收入表(利润损益表)Liability 负债Management accounting 管理会计Net earnings 净收益Net income 净收入Net loss 净损失Net profit 净利润Note payable 应付票据Note receivable 应收票据Owners equity 所有者权益O
3、wner withdrawals 实收资本Partnership 合伙制Proprietorship 个体制Revenue 收入Shareholder 股东Statement of cash flows 现金流量表Statement of earnings 净盈余报表Statement of financial position 财务状况报表Statement of operations 运营表Statement of owners equity 所有者权益报表Stockholder 股东Transaction 交易第二章Account 账簿、账户Chart of accounts会计科目表C
4、redit把记入贷方Debit把记入借方Journal日记账Ledger总账、分类账Normal balance 正常余额、平衡Posting登帐、过账Trial balance 试算平衡第三章Accrual accounting 权责发生制book value(of a plant asset) 账面价值 plant asset 固定资产Accrued expense 应计费用 cash-basis accounting 收付实现制 prepaid expense 预付费用Accrued revenue 应计收入 contra account 抵消账户 revenue principle 收
5、入确认准则Accumulated depreciation累计折旧deferred revenue 递延收入time-period concept会计期间Adjusted trial balance 调整试算平衡 depreciation折旧 unearned revenue递延收入Adjusting entry 调整分录 matching principle 配比原则第四章Accounting cycle 会计循环 fixed asset固定资产 plant asset 固定资产Closing the accounts 结账 income summary 损益汇总账户postclosing
6、trial balance 试算平衡Closing entries 结账分录liquidity 流动性 reversing entries 转回分录Current asset 流动资产long-term asset 长期资产 temporary accounts 临时性账户Current liability 流动负债 long-term liability 长期负债 work sheet 工作表Current ratio 流动比率 operating cycle 营业周期Debt ratio 资产负债率 permanent accounts 永久性账户第五章Cost of goods sold
7、 销售成本 Cost of sales 销货成本Gross margin边际收入Gross margin pencentage毛利润率Gross profit毛利润Gross profit pencentage毛利率Income from operations运营收入inventory存货inventory turnover 存货周转Invoice 发票,收据,单证Multi-step income statement多步式利润表Net purchases净销售Net sales revenue净销售收入Operating expenses运营成本Operating income 运营收入Ot
8、her expense其他费用Other revenue其他收入Periodic inventory system 定期盘存制Perpetual inventory system永续盘存制sales销售Sales discount销售折扣Sales returns and allowances销售返还补贴Sales revenue 销售收入single-step income statement单步式利润表第六章Average-cost method 平均成本法 Conservatism谨慎性原则Consistency principle 持续经营Disclosure principle 充分
9、性披露(原则)Firsr-in first-out(FIFO) inventory costing method 先进先出法Weighted average inventory costing method加权平均法Gross profit method 毛利润法last-in first-out(FIFO) inventory costing method后进先出法Lower-of -cost-or-market(LCM)rule成本与市价孰低法Materiality concept重要性原则Specific indentifiction method个别确认法Specific -unit-
10、cost method个别成本法第七章accounting information system会计信息系统batch processing 分批加工、成批处理cash disbursements journal cash payment journal 支票登记簿 现金支出日记账cash receipts journal 现金收入日记账check register 支票登记簿control account 统驭账户credit memorandum or credit memo 贷方备忘录data warehouse 数据仓库database 数据库debit memorandum or d
11、ebit memo 借方备忘录、借记卡备忘录Enterprise Resource Planning 企业文化、企业资源规划general journal 普通日记账general ledger 总账hardware 硬件menu 菜单module 模板network 网络online processing 在线处理、联机处理 purchases journal 购货日记账sales journal 销售日记账server 服务器software 软件special journal 特种日记账、专用日记账spreadsheet 试算表 subsidiary ledger 明细分类账、辅助分类账
12、 第八章audit 审计、审核bank collection 银行托收bank reconciliation 银行往来对账单、银行存款余额调节表 bank statement 银行对账单、银行结算清单check 支票computer virus 计算机病毒controller 财务主管deposit in transit 在途存款electronic funds transfer 电子资金调拨系统encryption 加密 firewalls 防火墙imprest system 定额备用金制度internal control 内部控制nonsufficient funds(NSF)check
13、空头支票outstanding check 在途支票、未兑付支票petty cash 零用现金、零用金、小额现款Trojan horse 木马、特洛伊木马voucher 付款凭证、传票、凭单第九章Acid-test ratio酸性测试比率Aging-of-accounts method账龄分析法Allowance of Doubtful Accounts坏账准备Allowance for uncollectible accounts坏账准备Allowance method备抵法Bad-debt expense坏账损失Balance-sheet approach决算表平衡法Collection
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