会计分录中英文对照表会计

账款accrual-basisaccounting权责发生制原则accumulateddeprecis/currentassets流动资产账款accrual-basisaccounting权责发生制原则accumulateddeprecis/currentassets流动资产floatingliabilities/currentliabancialaccounting财务会计financialexpense财务费用fiscalyearntinadvance预付款项PriceWaterHouseCoopers普华永道productco account账户、科目accountpayable应付账款会计科目accountingdocument/accountingvoucument会计凭证会计要素会计主体会计分录会计恒等式会计职能会计假设会计原则会计报表会计准则会计分期.专业WORD.有形资产taxespayable.专业WORD..应交税金theunderstandabilityp有形资产taxespayable.专业WORD..应交税金theunderstandabilityprinciple明晰性原则timeliness及时性原则transaction交易travelinghasereturnandallowances购货退回与折让.专业WORD..quarterlystility流动负债generalledger总分类账going-concernbasis持续经营go 应收账款权责发生制原则累计折旧待摊费用ArthurAndersenWorldwide安达信全球balance余额资产负债表期初余额资本性支出股本资本公积cash.专业WORD.ntinadvance预付款项PriceWaterHouseCoopers普华永道productcontntinadvance预付款项PriceWaterHouseCoopers普华永道productcont会计报表accountingstandard会计准则accountingtimeperiodcovestment短期投资.专业WORD..debitbalance借方余额debitside借方derinciple明晰性原则timeliness及时性原则transaction交易traveling 银行存款现金日记账cashonhand现金收付实现制注册会计师可比性原则compoundjournalentry复合分录谨慎性原则一贯性原则或有资产或有负债成本会计贷方余额贷方短期投资.专业WORD.存根subsidiaryaccounts明细账户subsidiaryledger明细分类账surpl存根subsidiaryaccounts明细账户subsidiaryledger明细分类账surplatement季报rawmaterials原材料realestate不动产relevanceprin留存收益revenueexpenditure收益性支出revenues收入salesallowanc账款accrual-basisaccounting权责发生制原则accumulateddepreci 借方余额借方递延资产递延负债DeloitteToucheTohmatsu折旧年限折旧费用折旧率摘要复式记账double-entrybook-keeping复式簿记应付福利费endingbalance期末余额估计残值exchangegain.专业WORD.es销货折让salesdiscount销货折扣salesinvoice销货发票es销货折让salesdiscount销货折扣salesinvoice销货发票salesonaccopeningbalance期初余额capital资本capitalexpenditure资本性支出cferredassets递延资产deferredliabilities递延负债DeloitteTouividendpayable应付股利long-terminvestment长期投资long-term 汇兑收益exchangeloss汇兑损失expenses/charges制造费用财务会计财务费用会计年度流动资产流动负债总分类账going-concernbasis持续经营历史成本历史成本原则:.专业WORD.counting成本会计creditbalance贷方余额creditside贷方counting成本会计creditbalance贷方余额creditside贷方currentinnt会计报表accountingstandard会计准则accountingtimeperiodcoasis)ofaccounting/cash-basisprinci收付实现制certifiedpr 利润表损益表incometax所得税无形资产应付股利长期投资长期负债managementaccounting管理会计managementexpense管理费用配比原则重要性原则负商誉净资产.专业WORD.er付款凭证wagespayable/salariespayable应付工liabilities长期负债er付款凭证wagespayable/salariespayable应付工liabilities长期负债managementaccounting管理会计managementeividedprofits未分配利润unearnedrevenue预收款项unrelatedbusiacticingaccountant注册会计师comparabilityprinciple可比性原则 净成本netincome净收益netincomeapportionment利润分配净收入净利润营业外收入营业外支出应付票据应收票据客观性原则债权人债务人operatingexpense营业费用营业收入.专业WORD./accountingperiods会计年度fixedassets固定资产floatingassetation/accountingperiods会计年度fixedassets固定资产floatingassetation累计折旧amortizationexpense/expensenotallocated待摊ourcedocument原始凭证stable-monetaryconcept货币计量startin 所有者权益periodexpense期间费用永续盘存制实地盘存制postingdocument记账凭证prepayments/paymentinadvance预付款项PriceWaterHouseCoopers普华永道生产成本产成品税后利润税前利润purchase购货购货退回与折让.专业WORD.ncept会计分期accountsreceivable/receivables.专业WORD..应收ncept会计分期accountsreceivable/receivables.专业WORD..应收es销货折让salesdiscount销货折扣salesinvoice销货发票salesonaccoer债务人operatingexpense营业费用operatingrevenue营业收入ownerodwill商誉historicalcost历史成本historicalcostprinciple历 季报原材料不动产相关性原则坏帐准备收益性支出revenues收入销货折让销货折扣销货发票赊销销售退回销售收入.专业WORD.le应付福利费endingbalance期末余额estimateldscrapvalue估计残值le应付福利费endingbalance期末余额estimateldscrapvalue估计残值exes销货折让salesdiscount销货折扣salesinvoice销货发票salesonaccocompoundjournalentry复合分录conservatism(保守)principle/counting成本会计creditbalance贷方余额creditside贷方currentin 销售成本销售费用简单分录sourcedocument原始凭证stable-monetaryconcept货币计量开办费现金流量表存货存根明细分类账盈余公积T字形账户有形资产.专业WORD.ets资产balance余额balancesheet资产负债表ets资产balance余额balancesheet资产负债表begainningbalance/oividedprof