会计用语英语词汇

1、会计词汇 accounting   vocabulary                   a安达信全球：                    arthur andersen worldwide会计概念： 

2、                     accounting concept                           

3、;                      会计法：                        accounting low会计职能： 

4、0;                    accounting function会计监督：                      accounting supervision会计制度： 

5、;                     accounting system会计档案                        accounting file re

6、cord会计准则：                      accounting standard会计假设：                      accounting po

7、stulate 会计原则：                      accounting principle会计主体：                      accounti

8、ng entity会计分期                        accounting time period concept权责发生制原则：                accrual-basis accou

9、nting会计恒等式：                    accounting equation/accounting identity会计要素：                      acc

10、ounting element资产：                          assets会计报表：                    

11、  accounting report                                accounting statement年报：           

12、               annual  statement附表：                          accompanying  schedule（sheet）附表说明

13、：                     accompanying  statement充分披露：                      adequate disclosur

14、e会计凭证：                      accounting  document                       

15、0;        accounting  voucument附件：                          accompanying  document会计分录：       &

16、#160;              accounting  entries会计科目：                      account  title/ accounting item会计处理：   &

17、#160;                  accounting  treatment应收账款：                      accounting  receivable/receiv

18、ables累计折旧：                      accumulated  depreciation应付账款：                      &

19、#160;             account payable 广告费：                                 

20、0;               advertising expense                             b资产负债表：   

21、                            balance sheet银行对账单：                    

22、60;                     bank  statement银行存款余额调节表：            bank reconciliation期初余额：         &

23、#160;            beginning balance/opening balance余额：                                

24、              balance                               c注册会计师：    &#

25、160;                                     certified practicing accountant     成本会计：   

26、                           cost  accounting可比性原则：                    &

27、#160;                     comparability principle   一贯性原则：                      

28、                    consistency  principle收付实现制                         

29、60;             cash system （basis）of accounting资本性支出：                               

30、           capital expenditure谨慎性原则：                                   

31、0;      conservatism（保守） principle现金流量表：                                       &

32、#160;  cash flow statement/statement of  cash flow合并财务报表：                                consolidated  financial statement复合分录：

33、60;                                      compound journal entry不定期盘存：       

34、0;                                  continuous physical inventory贷方：           &

35、#160;                                  credit side贷方余额：             &#

36、160;                         credit  balance现金日记账：                     

37、;                     cash  journal多栏式日记账：                         

38、60;      columnar  journal现金：                                        &

39、#160;     cash库存现金：                                       cash  on  hand银行存款：

40、60;                                      cash  in  bank或有资产：       

41、60;                               contingent assets或有负债：               

42、0;                       contingent  liabilities短期投资：                      

43、                 current   investment资本：                            &#

44、160;                        capital  股本：                       &#

45、160;                             capital  share资本公积：                 &

46、#160;                            capital  surplus                  

47、60;            d德勤：                                     

48、0;        deloitte  touche  tohmatsu披露：                                    

49、          disclosure  摘要：                                     

50、60;        descriptions复式记账：                                       double&#

51、160; entry复式簿记：                                              double-entry&#

52、160; book-keeping借方：                                              debit

53、0; side借方余额：                                       debit  balance折旧费用：      

54、;                                 depreciation  expense折旧率：            

55、0;                                    depreciation   rate折旧年限：         

56、;                              depreciable   life递延资产：               &

57、#160;                       deferred  assets递延负债：                      

58、0;                deferred  liabilities直接材料：                             &#

59、160;         direct    material直接人工：                                   

60、;    direct  labor e安永国际：                          ernst and young international      借贷平衡：       &#

61、160;                       equity  off  debit and credits 估计残值                   

62、0;               estimated scrap value应付福利费                               

63、employee benefit payable汇总收益                                   exchange gain 汇总损失        &

64、#160;                          exchange loss                      

65、;     f固定资产                                   fixed assets流动负债        

66、                           floating liabilities 制造费用                   

67、0;               factory overhead财务费用                                &

68、#160;  financial expense流动资产                                   floating assets/current assets财务会计    

69、0;                              financial accounting会计年度                

70、60;                  fiscal year /accounting periods附注                           

71、;               footnotes                        g总分类账：          

72、        general  ledge  普通日记账：                general  journal  持续经营：                 

73、;                    going-concern  basis  商誉：                      goodwill    

74、                        h历史成本：                          

75、;         historical   cost历史成本原则：                            historical   cost   principle

76、0;                           i无形资产：                      

77、60;            intangible   assets利润表  损益表：                  income statement债务人：          

78、0;                     investor国际会计：                           &#

79、160;       international  accounting所得税：                                income   tax利息费用：  

80、;                                 interest  charge              &

81、#160;            k毕马威国际：                                     

82、;     kpmg   international                               l活页式账：         

83、60;                             loos-leaf   ledger长期投资：                

84、0;                     long-term   investment长期负债：                       &#

85、160;               long-term    liabilities应付股利：                            

86、;           liability   dividend/dividend   payable负债：                             &#

87、160;                liabilities                               m管理费用： &

88、#160;                                     management   expense管理会计：       &

89、#160;                               management  accounting配比原则：             

90、0;                         matching  principle月报：                     

91、                         monthly  statement重要性原则：                     

92、                     materiality principle 制造业企业：                         &

93、#160;                manufacturing  enterprise                             

94、  n净资产：                                                

95、 net assets净收入：                                               

96、60; net proceeds净成本：                                              

97、0;  net  cost净收益：                                             

98、60;   net income净利润：                                             

99、    net profit会计报表附注：                                notes of  financial statement应收票据：      &#

100、160;                                notes receivable /receivables应付票据：            

101、60;                          notes  payable 利润分配：                    &

102、#160;                  net income  apportionment营业外收入：                          

103、                non-operating gain营业外支出：                               

104、;           non-operating  loss                               o营业费用：    

105、60;                                  operating  expense营业收入：           

106、0;                           operating  revenue 原始成本：                  

107、0;                    original  cost所有者权益：                          &#

108、160;               owners  equity客观性原则：                               

109、           objectivity（reliability）  principle期初余额：                                &#

110、160;      opening  balance债权人：                                        

111、         obligee/creditor债务人：                         obligor              

112、                    p 预付账款：                             

113、;          prepayments/payment  in advance坏账准备：                                  

114、;     provision for bad debts/bad debts expense预提费用：                                      

115、 provision for expenses生产成本：                                       product cost /output cost现值：  

116、60;                                           present value订货单：    

117、60;                                            purchase  order记账凭证：  &

118、#160;                                    posting document定期盘存：          

119、60;                            periodic inventory实地盘存制：                  &#

120、160;                       physical inventory system实地盘点：                      &

121、#160;                physical  inventory永续盘存制：                             

122、             perpetual  inventory  system购货：                               

123、               purchase购货退回与折让：                                 &

124、#160; purchase  return and  allowances产成品：                                         &#

125、160;       product /finished  goods动产：                                      

126、;        personal property利润：                                        &

127、#160;     profit税前利润：                                       profit before tax税后利润： &#

128、160;                                     profit after tax普华永道：         

129、0;                             price water house coopers期间费用：                

130、60;                      period expense                          

131、                                      q 季报：            

132、                                  quarterly  statement            

133、0;                   r原材料：                              

134、0;                  raw materials相关性原则：                             &#

135、160;            relevance   principle 收益性支出：                                

136、;          revenue   expenditure收入：                                    

137、;    revenues不动产：                                            

138、0;    real estate残值价值                                         residual（salvage）  valu

139、e留存收益：                                       retains earning修理费：       

140、0;                                         repair expenseoriginal重置成本：     

141、                                  replacement  cost              

142、                   s盈余公积：                               

143、;        surplus reserve销售收入：                                       sales&#

144、160; revenue销售费用：                                            selling  expense销售成本：

145、60;                                      selling  cost销货折让：        

146、60;                              sales allowances销货折扣：                 

147、;                      sales discount销售退回：                         

148、60;             sales return赊销：                                   

149、;           sales on account实质性原则：                                    

150、      substance over legal form principle货币计量：                                      

151、stable-monetary concept现金流量表：                                          statement of cash flow原始

152、凭证：                                       source document存根：        &#

153、160;                                     stub利润分配表：           

154、60;                              statement of profit appropriation销货发票：              

155、                         sales invoice补充信息：                       

156、0;               supplemental information汇总：                               

157、               summary简单分录：                                  

158、;     simple ournal entry短期损失：                                       shrinkage  losse

159、s明细账户：                                    subsidiary  accounts明细分类账：         

160、60;                             subsidiary ledge特种日记账：                                       special journal 开办费：