会计基本英语词汇

会计的基本英语词汇(出了好东西)会计基本英语词汇帐户会计系统会计系统美国会计协会American Institute of CPAs美国注册会计师协会Audit审计资产负债表Bookkeepking簿记现金流量流程现金流量预测Certificate in Internal Auditing内部审计证书管理certificateinmanagementaccounting会计凭证认证公共会计注册会计师成本会计成本会计外部用户外部用户Financial accounting财务会计financiationstandardsboard财务会计准则委员会Financial forecast财务预测grenerallyacceptedaccountingprincipples注册会计原则General-purpose information通用目标信息Government Accounting Office政府会计事务所Income statement收入报表Institute of Internal Auditors内部审计员协会instituteofmanagementaccountants管理会计师协会Integrity完整性国际审计内部审计Internal control structure的内部控制结构Internal Revenue Service国内收益局Internal users内部用户管理Oracle management accounting会计Return of investment投资回报率Return on investment投资回报securitiesandexchangecommission证券交易委员会现金流量状况现金流量表financial position财务状况表Tax accounting税务会计Accounting equation会计公式Articulation钩子关系资产资产Business entity公司的个人Capital stock资本株式会社Cost principle成本政策Creditor债权人通货紧缩disclosuremanagement批次Expenses费用财务状况财务报表Financial activities筹资活动持续经营Going-concern assumption的先决条件Inflation通货膨胀Investing activities投资活动Liabilities负债无效现金流负现金流量Operating activities经营活动ownershipequity所有权Partnership合作伙伴公司正向现金流正向现金流Retained earning保留盈馀收入收入Sole proprietorship独资企业Solvency偿还能力Stable-dollar assumption稳定货币假设Stockholders股东Stockholders equity股东权益Window dressing店铺粉饰财务部名词汉英对照表(一)会计和会计理论；会计accounting决策者Decision Maker投资者Investor股东Shareholder债权人Creditor财务会计财务会计会计管理会计的管理成本会计成本会计私人会计专用会计总帐公共会计注册会计师cpa认证公共会计国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务审计局IRS独资企业Proprietorship合作伙伴公司Partnership株式会社会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计业务流程Accounting Procedures财务报表Financial Statements财务分析financialmanagement会计主体假设Separate-entity Assumption货币度量假设Unit-of-measure Assumption持续经营假设continuity (going-conceptn ) assumption会计分期假设Time-period Assumption资产资产资产负债Liability所有权所有者权益收入收入费用支出收入Income损失损失历史成本原则Cost Principle收入实现原则Revenue Principle配合原则Matching Principle完全公开原则- disclosure (reporting ) principle客观原则Objective Principle一致性原则一致性principle可比性原则Comparability Principle重大原则Materiality Principle稳健的原则Conservatism Principle权利发生制Accrual Basis现金结算制度Cash Basis财务报表Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities资本Contributed Capital投资保留盈馀Retained Earning-(二)会计周期；会计周期Accounting Procedure/Cycle会计信息系统Accounting information System分类帐会计科目Account会计分录Journal entry原始证书Source Document日记帐日志总帐总帐总帐子分类帐Subsidiary Ledger试算平衡Trial Balance现金收款分录Cash receipt journal现金付款日记帐分录Cash disbursements journal销售日记帐销售日记帐采购日记帐采购日记帐普通日记帐General Journal工作表调整日记帐分录Oracle adjusting entries签出Closing entries-(三)现金和应收账款现金现金现金银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿还基金Sinking fund定额备用金impressestpettycash支票核对(cheque )银行对帐单Bank statement银行存款调整表Bank reconciliation statement在途存款Outstanding deposit流动中小邮票Outstanding check保险单Vouchers payable应收帐款科目应收帐款应收票据Note receivable起点交货价格F.O.B shipping point目的地交货价格F.O.B destination point商业折扣tradecount现金折扣Cash discount销售的退货和折扣交给销售回报和允许销售坏帐费用Bad debt expense替代方法Allowance method防备不正当的账本Bad debt allowance损益计算方法Income statement approach资产负债表法Balance sheet approach年龄分析方法Aging analysis method直接抵消法Direct write-off method利息票据Interest bearing note无利息票据Non-interest bearing note发票人Maker收款人Payee原本Principal利率Interest rate到期日Maturity date此票Promissory note折扣Discount背书Endorse拒绝付款Protest fee-(四)库存；库存品库存商品库存Merchandise inventory产品库存finishedgoods库存产品库存Work in process inventory原材料存货原始材料存货出发地离岸价格F.O.B shipping point目的地岸价格F.O.B destination委托保管Consignment寄托人Consignor销人Consignee定期盘点periodic库存永续盘点专业库存采购品Purchase采购折扣和折扣库存馀额或整个短缺库存批次认证法Specific identification加权平均法Weighted average先进先出法First-in，first-out or FIFO后进先出法Lost-in，first-out or LIFO移动平均法Moving average成本或市场价格较低市场价格Market value重置成本Oracle replacement cost净net可调整值上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本费率Cost ratio-(五)长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法成本法权益方法Equity method连接法连接方法股息发布日期Declaration date股票注册日Date of record配送日期Ex-dividend date付款日期Payment date债券面额Face value，Par value债券折扣Discount on