会计职业英语考点单词和句子

精品文档 1欢迎下载1欢迎下载 一 翻译 Account balance 账户余额 Accounting period 会计期间 Accounts payable 应付账款 Accounts receivable 应收账款 Accrual basis of accounting 权责发生制 Accrued expense 应计费用 Accrued revenue 应计收入 Adjusting entries 调整分录 Asset 资产 Comparability 可比性 Consistency 一致性 Corporation 公司 Cash basis of accounting 收付实现制 Credit 贷 Creditor 债权人 Debit 借 Depreciation 折旧 Dividends 股利 Equity 权益 Expense 费用 Entry 分录 General journal 普通日记账 GAAP 一般公认会计准则 Going concern principle 持续经营 IFRS 国际财务报告准则 Income 收益 Ledger 总账 Liabilities 负债 Limited liability 有限责任 Managerial accounting 管理会计 Materiality principle 重要性原则 Matching principle 配比性原则 Net assets 净资产 Net income 净收益 Net book value 账面净值 Partnership 合伙企业 Posting 过账 Prudence 谨慎性 Relevance 相关性 Reliability 可靠性 Real account 实账户 Nominal account 虚账户 Sales journal 销售日记账 Shareholder 股东 Special journal 特殊日记账 Source documents 原始凭证 Statement of cash flows 现金流量表 Statement of comprehensive income 利润表 Statement of financial position 资产负债表 Trial balance 试算平衡表 精品文档 2欢迎下载2欢迎下载 Tax accounting 税务会计 Unearned revenue 预收账款 Accumulated depreciation 累计折旧 Amortization 摊销 Available for sale investments 可供出售金融 资产 Bad debt 坏账 Bank statement 银行对账单 Bank reconciliation银行存款余额调节表 Bond 债券 Cash equivalent 现金等价物 Cheque 支票 Cash discounts 现金折扣 Copyrights 版权 Capital expenditure 资本支出 Cost of goods sold 产品销售成本 Current liability 流动负债 Deposit 存款 Double declining balance 双倍余额递减法 First in first out 先进先出 Fixed assets 固定资产 Goodwill 商誉 Gross profit 毛利 Held to maturity investments 持有至到期投资 Held for trading investments 交易性金融资产 Historical cost 历史成本 Investments at fair value through profit or loss 投资公允价值通过利润或损失 Intangible assets 无行资产 Inventory 存货 Invoice 发票 Moving average 移动平均法 Notes receivable 应收票据 Notes payable 应付票据 Ordinary share 普通股 Patents 专利 Par value 面值 Principal 原则 Preferred share 优先股 Premium 溢价 Periodic inventory system定期盘存制 Perpetual inventory system永续盘存制 Property plant equipment 不动产 厂房 设 备 Trade discounts 商业折扣 Tangible assets 有形资产 Revenue expenditure 收益性支出 Residual value 残值 Write off 冲销 精品文档 3欢迎下载3欢迎下载 1 AnAn assetasset isis a a resourceresource controlledcontrolled byby thethe entityentity asas a a resultresult ofof pastpast eventsevents andand fromfrom whichwhich futurefuture economiceconomic benefitsbenefits areare expectedexpected toto flowflow toto thethe entity entity 资产是由企业控制的 由过去的事项所形成的 能带来未来经济利益 流入企业的资源 P13 2 2 A A liabilityliability isis a a presentpresent obligationobligation ofof thethe entityentity arisingarising fromfrom pastpast events events thethe settlementsettlement ofof whichwhich isis expectedexpected toto resultresult inin anan outflowoutflow fromfrom thethe entityentity ofof resourcesresources embodyingembodying economiceconomic benefits benefits 负债是企业负债是企业 过去交易或事项形成的 预期会导致经济利益流出企业的现时义务 过去交易或事项形成的 预期会导致经济利益流出企业的现时义务 3 3 TheThe allowanceallowance methodmethod estimatesestimates thethe totaltotal badbad debtsdebts thatthat areare expectedexpected toto resultresult fromfrom thethe currentcurrent periodperiod s s sales sales andand recordsrecords thethe expenseexpense duringduring thethe samesame periodperiod asas thethe relatedrelated sale sale 备抵法估计当期赊销预期发备抵法估计当期赊销预期发 生的坏账总额 并记录同期相关赊销的费用生的坏账总额 并记录同期相关赊销的费用 4 4 FixedFixed assetsassets oror property property plantplant andand equipmentequipment areare long livedlong lived assetsassets heldheld forfor useuse inin thethe productionproduction oror salesale ofof otherother assetsassets oror services services TangibleTangible assetsassets possesspossess a a physicalphysical substance substance IntangibleIntangible assets assets suchsuch asas patents patents copyrights copyrights oror franchises franchises lacklack physicalphysical substance substance 固定资产或不动 产 厂房和设备是为生产或销售其他资产或服务而持有的长期资产 有形资产具备实 物形态 无形资产 如专利 版权或特许经营权 缺乏实物形态 5 5 AccountsAccounts receivablereceivable areare amountsamounts duedue fromfrom customerscustomers asas a a resultresult ofof performingperforming a a serviceservice oror sellingselling goodsgoods onon accountaccount oror onon credit credit andand thethe customercustomer promisespromises toto paypay thethe agreedagreed amountamount inin thethe future future 应收账款应收账款 是顾客赊购或分期付服务或货物 顾客承诺未来付清既定数额 是顾客赊购或分期付服务或货物 顾客承诺未来付清既定数额 6 6 InterestInterest isis thethe costcost ofof borrowingborrowing oror postponingpostponing payment P82payment P82 利息是借款和延迟支付的成本利息是借款和延迟支付的成本 7 7 AnAn intangibleintangible assetasset withwith anan indefiniteindefinite lifelife shouldshould notnot bebe amortized amortized ItIt isis testedtested annuallyannually forfor impairment impairment 寿命不确定的无形资产不应被寿命不确定的无形资产不应被 摊销 每年都应该做减值测试摊销 每年都应该做减值测试 8 8 CurrentCurrent liabilitiesliabilities areare obligationsobligations thatthat areare duedue withinwithin oneone yearyear ofof thethe balancebalance sheetsheet datedate oror withinwithin thethe companycompany s s operatingoperating cycle cycle whicheverwhichever isis longer longer 将在资产负债表日将在资产负债表日 1 1 年内 或者超过年内 或者超过 1 1 年的一个营业周期内到年的一个营业周期内到 期的债务 两者中更久的那个 期的债务 两者中更久的那个 9 9 CashCash restrictedrestricted inin useuse andand whosewhose restrictionsrestrictions willwill notnot endend forfor atat leastleast 1212 monthsmonths afterafter thethe balancebalance sheetsheet datedate isis notnot toto bebe includedincluded inin thethe currentcurrent assets P73assets P73 在资产负债表日后至少在资产负债表日后至少 1212 个月被限制使用的现金不属于个月被限制使用的现金不属于 精品文档 4欢迎下载4欢迎下载 流动资产流动资产 1010 PreferredPreferred sharesshares oftenoften includeinclude a a preferencepr