西方英语单词3份.doc

AAccelerated method加速折旧法Account账， 账目，账户Accountant会计师，会计人员Accounting会计，会计学Accounting element会计要素Accounting entity会计主体Accounting equation会计方程式，会计恒等式Accounting equation会计等式Accounting period会计期间Accounting transaction会计事项Accounts payable应付账款Accrual basis权责发生制会计Accruals应计Accrue应计Accumulated depreciation累计折旧Adjusting entries调整分录Aging of accounts receivable method账龄分析法Allocate分配Allowance for un-collectible/doubtful accounts坏账准备Allowance method备抵法Amortization expense摊销费用Asset资产Asset资产Audit审计，查账Authorization授权BBad debt recovery坏账回收Bad debts坏账Bad debts expense坏账费用Balance余额，平衡；结算，抵消Balance sheet资产负债表Balance sheet date资产负债表日Balance sheet method资产负债表法Bank reconciliation银行余额调节表Bank statements银行对账单Bond indenture债券契约Bond payable应付债券Bookkeeper簿记员Bookkeeping簿记员CCallable bonds可赎回债券Cancelled checks已注销支票Capital资本Capital statement资本表Capital stock股本Carrying amount结存（现存）余额Cash balance现金余额Cash basis收付实现制Cash disbursements现金支付Cash disbursements journal现金支出日记账Cash discount现金折扣cash over and short现金溢缺cash receipts现金收入Cash receipts journal现金收入日记帐cash register现金出纳机CEO执行总监certificates of deposit定期存款Chart of accounts会计科目表Check支票；单据；检查Checkbook支票簿Checkbook stubs支票簿存根Chronological按时间的先后顺序排列的Closing entries结账分录Combination cash journal联合现金日记账Common stock普通股Compensation补偿，赔偿金；工资Competence能力，胜任Confidentiality守密Conservatism principle谨慎性原则Constant rate固定利率Contingent liability或有负债Control account统治账户Convertible bonds可转换债券Copyright版权Corporate bonds公司债券Corporation公司Cost 成本原则cost of goods sold销货成本Cost principle成本原则Coupon rate票面利率Credit贷，贷方；贷记，记入贷方Credit memorandum 贷项通知单Credit period信用期Credit sales信用销售/赊销Credit terms信用条件credit terms信用条件Current assets流动资产Current liabilities流动负债DDebenture bonds信用债券Debit借，借方；借记，计入借方Debit memorandum借项通知单Declining-balance method余额递减法Deferral延递，延期Deferred推迟的，延期的Deposit in transit在途存款Depreciation折旧Diagonal line对角线Direct write off method直接冲销法Discount折价Discount period贴现期Discounting notes receivable应收票据贴现Dishonoured notes receivable拒付应收票据Domestic currency本国货币Double-declining-balance(DDB) method双倍余额递减法Double-entry复式记账Drawee受票人Drawer出票人Drawing提款EEffective interest method实际利率法Effective rate实际利率Electronic funds transfer电子资金转账Embezzlement贪污Ethics道德规范Expense费用Expense and Income Summary收支汇总账户Explanation摘要，解释，说明FFace value面值Facilitate使.更容易Fair value公允价值Fees Income酬金收入Financial 财政的，财务的，金融的Financial position财务状态Financial statement财务报表Finished goods完工品First-in,First-out 先进先出法Foot加计，汇总Foreign bonds外国债券Foreign currency外币Franchses and licences经营权Full disclosure principle充分披露原则GGeneral and administrative expenses一般及行政管理费用General journal普通日记帐General ledger总分类帐Going concern持续经营Goods货物Goodwill商誉Goodwill商誉Governmental accounting政府会计Gross income毛利Gross profit on sales销货毛利HHistorical cost历史成本IImpairment test减值测试Imprest system定额备用金制Income收入，收益Income from fees酬金收入Income Statement损益表，利润表Income statement method利润表法Income summary收益汇总Income tax所得税Intangibles无形资产Intangibles assets无形资产Integrity廉正，正直Interest income利息收入Interest period计息期Internal control内部控制Inventory存货Investment投资Invoice发票JJournal日记账KKeep track of 保持记录LLast-in,First-out后进先出法Ledger分类账Liability负债Liquidation清算Liquidity流动性Long-term liabilities长期负债MMaker 出票人Marker rate市场利率Matching principle配比原则Material到期的Materiality principle重要性原则Maturity date 到期日Maturity value到期值Measure核算Merchandise商品，货物Merchandise business商业企业，销售性企业Merchandise inventory商品存货Miscellaneous expense其他费用Miscellaneous income其他收入Mortgage抵押，抵押物品Mortgage payable应付抵押借款municipal bonds地方债券NNet realizable value可变现净值Nominal rate名义利率Non-sufficient funds checks存款余额不足支票Notes payable应付票据Notes receivable应收票据OObjectivity principle配比原则Operating expenses经营费用Outstanding checks未兑现支票Owners equity业主产权，所有者权益PPaid 付讫Par value票面价值Partnership合伙企业Patents专利权Payee 收款人Payee 受票人Percentage of credit sales赊销收入百分比法Periodic inventory system定期盘存制Perpetual inventory system永续盘存制Petty cash fund 备用金Post过账Posting reference过账参考Preferred stocks优先股Premium溢价Prepaid insurance预付保险费Prepaid rent预付租金Private accounting私用会计，专用会计，个体会计Proceeds贴现净值Profitable有利益的，赚钱的Promissory note期票Property, plant and equipment财产，厂房和设备Pruchase invoice购进发票Public accounting公共会计Purchase invoice购货发票Purchase journal购货日记账Purchase order购货订单，订货单Purchase order订货单Purchase returns and allowances购货退回及折让RRaw material原材料Receipts收条，收据Receivable应受到的，应收的；应收账款，应收项目Receiving report收货单Reconcile使和谐，使一致Recourse追索权Rent expense租金费用Research and development cost研发费用Residual value(or salvage value)残值Retained earnings留存收益Revenue 收入Revenue earned已获营业收入Revenue recognition principle收入确认原则SSalaries expense工资费用Sales discounts销售折扣Sales journal销货日记账Sales returns and allowances销售退回及折让Sales returns and allowances销售退回和折让Secured bond担保债权Securities有价证券Securities exchange证券交易Selling expenses销售费用Serial bonds分期还本债券Service charge手续费Single proprietorship独资企业，所有权，业主权Single-entry单式记账Special journal特种日记帐Specific identification method个别计价法Stockholders股东Straight-line amortization直线摊销法Straight-line method直线法Subsidiary account辅助账户Subsidiary ledger辅助分类账Sum-of-the-years-digits method年数总和法Sundry account杂项账户Supplies 物料用品Supplies expense物料用品费TTerm bonds定期债券The units-of-production method工作量法Trade discount商业折扣Trade receivables应收销货款Trademarks商标Transaction会计事项，经济事项Transporta