会计分录中英文对照表

account账户、科目accountpayable应付账款accounttitle/accountingitem会计科目accountingdocument/accountingvoucument会计凭证accountingelement会计要素accountingentity会计主体accountingentries会计分录accountingequation/accountingidentity会计恒等式accountingfunction会计职能accountingpostulate会计假设accountingprinciple会计原则accountingreport/accountingstatement会计报表accountingstandard会计准则accountingtimeperiodconcept会计分期accountsreceivable/receivables应收账款accrual-basisaccounting权责发生制原则accumulateddepreciation累计折旧amortizationexpense/expensenotallocated待摊费用annualstatement年报ArthurAndersenWorldwide安达信全球assets资产balance余额balancesheet资产负债表begainningbalance/openingbalance期初余额capital资本capitalexpenditure资本性支出capitalshare股本capitalsurplus资本公积cash现金incomestatement/profitandlossstatement利润表损益表incometax所得税intangibleassets无形资产internationalaccounting国际会计liabilities负债liabilitydividend/dividendpayable应付股利long-terminvestment长期投资long-termliabilities长期负债managementaccounting管理会计managementexpense管理费用matchingprinciple配比原则materialityprinciple重要性原则monthlystatement月报negativegoodwill负商誉netassets净资产netcost净成本netincome净收益netincomeapportionment利润分配netproceeds净收入netprofit净利润non-operatinggain营业外收入non-operatingloss营业外支出notespayable应付票据notesreceivable/receivables应收票据objectivity(reliability)principle客观性原则obligee/creditor债权人Obligor/invester债务人operatingexpense营业费用operatingrevenue营业收入owner'sequity所有者权益periodexpense期间费用perpetualinventorysystem永续盘存制personalproperty动产physicalinventorysystem实地盘存制postingdocument记账凭证prepayments/paymentinadvance预付款项PriceWaterHouseCoopers普华永道productcost/outputcost生产成本product/finishedgoods产成品profit利润profitaftertax税后利润profitbeforetax税前利润purchase购货purchasereturnandallowances购货退回与折让quarterlystatement季报rawmaterials原材料realestate不动产relevanceprinciple相关性原则reserveforbaddebts/baddebtsexpense/provisi坏帐准备residual(salvage)value折余价值(残值)retainsearning留存收益revenueexpenditure收益性支出revenues收入salesallowances销货折让salesdiscount销货折扣salesinvoice销货发票salesonaccount赊销salesreturn销售退回salesrevenue销售收入sellingcost销售成本sellingexpense销售费用simpleournalentry简单分录sourcedocument原始凭证stable-monetaryconcept货币计量starting-loadcost/organizationcosts开办费statementofcashflow/cashflowstatement现金流量表stockonhand/inventory存货stub存根subsidiaryaccounts明细账户subsidiaryledger明细分类账surplusreserve盈余公积T-account/transferT字形账户tangibleassets有形资产taxespayable应交税金theunderstandabilityprinciple明晰性原则timeliness及时性原则transaction交易travelingexpense差旅费trialbalance试算平衡undistributedprofits/undividedprofits未分配利润unearnedrevenue预收款项unrelated