会计英语资料

Abbreviation简写，缩写Accrue应计Accountnumber账户代码Accountpayable应付账款Accountreceivable应收账款Accruedcharge应计费用Accounttitle账户名Accountingequation会计等式Accumulation累计额Accrualentry应计分录Accrual-basisaccounting权责发生制Accruedexpense应计费用，预提费用Accruedrevenues应计收入Accumulateddepreciation累计折旧Adjustingentry调整分录Amortization摊销Auditing审计Auditor审计员Autonomous自治的，自主的Balance余额Bankdepositslip银行余款单Beginninginventory期初存货Bookkeeping簿记Bookvalue账面价值Branchoutlet分支机构Budgeting预算编制Cashflow现金流量Cashsale现销Cashdisbursementjournal现金支出日记账Cashreceiptsjournal现金收入日记账Cashregister收银机Cashbasis收付实现制Capital资本Catch-all包罗一切Capitalasset资本资产Chequestub支票存根Chronologicalrecord序时账簿Classification分类Closingtheaccount账户结账Closingentry结账分录Co-owner共同合伙人Convertibledebenture可转换债券Contraassetaccount资产备抵账户Costofgoodssold销售成本Compensation报酬，赔偿Controlaccount控制账户，统驭账户Creditside贷方Creditor债权人Currency现金Decision-making决策Debitside借方Debtor债务人Depreciation折旧Debtradio负债比率Deferredincometax递延所得税Deficiency缺陷，不足Denote代表，意味着Designation指示，指定Divided股利，红利Difference差额Disbursement支付Discount折现；贴现；贴现息；折扣Double-entrybookkeeping复式账户Drawing提款Duedates到期日Economicentity经济实体Entry分录Endingcapitalbalance期末资本余额Endingbalance期末余额Endinginventory期末存货Enhancement增加Excess过量，超过Expulsion驱除，开除Ethics伦理，道德Externalusers外部试用者Evaluation评估Facevalue面值Financing融资Fixedasset固定资产Fiscalyear会计年度FOB离岸价Franchise特许权Freightcharge运费Freightin购货运费Generalexpenses行政费用、管理费用Generaljournal普通日记账GeneralLedger总分日记账Goodwill商誉Incometaxpreparation所得税申报Incomestatement收益表Incomesummary收益汇总Inventoryturnover存货周转率Internaldecision-makers内部决策者Interim临时性Installment分期付款Intangibleasset无形资产Interimstatement临时报表Interestpayable应付利息Invoice发票Invoicedate开票日Invoiceregister发票登记簿Journal日记账，分录帐Journalentry日记账分录Journalize编制分录Levy征税Ledger分类账Liability负债Liquidation清算Liquidity流动性Listing登记，编表，列入清单Mandatory强制性的Manualaccounting手工记账Managerialaccounting管理会计Matchingprincipal配比原则Minus扣除，减去Multinationalcorporation跨国公司Multiple-stepincomestatement多步式收益表Naturalphilosophy自然哲学Netearning净收益Netpurchase购货净额Netloss净亏损，净损失Netsalesrevenue购货净收入Notereceivable应收票据Nonrecurring非经常性Norm正常性Nominalaccount虚账户Nonprofitorganization非营利性组织Overstate虚计，多计Payroll发放的工资额Partnership合伙制Penalty处罚，惩罚postingreferencecolumn过账备查账Pool集中（智慧等）Promissorynote期票，本票Preferredshare优先股Prepaidrent预付租金Prepaidinsurance预付保险金Prompt快速的Profit-Oriented以营利为目的Purchasediscount进货折旧Purchaseofinventory购货存货Purchasejournal购买日记账Purchasereturnandallowance购货退还和折让Realaccount实账户Renderingservice提供劳务Revenueprincipal收入原则Salesdiscount销售折扣Salesreturnsandallowance销售退回、折让Salesreceipt销售票据Scheduledpayments计划还款额Securities有价证券Shippingcost运输费用Single-stepincomestatement单步式收益表Sophisticated复杂的Streamline精简，简化；流水账Subtotal分合计，小计SubsidiaryLedger明细分类账Taxespayable应交税金Taxingauthorities税务部门Terminology术语Theaccountingcycle会计周期Theaccountingperiod会计分期Thebalancesheet资产负债表Thefinishedversion最终版本Theprincipleofduality二重性原则Thepermanent(real)account永久（实）账户Theperiodicinventorymethod实地盘存法Theresultingcost最终成本The