求会计专业词汇中英对照表
accompanying document 附件
account 账户、科目
account payable 应付账款
account title / accounting item 会计科目
accounting document/ accounting voucument 会计凭证
accounting element 会计要素
accounting entity 会计主体
accounting entries 会计分录
accounting equation / accounting identity 会计恒等式
accounting function 会计职能
accounting postulate 会计假设
accounting principle 会计原则
accounting report /accounting statement 会计报表
accounting standard 会计准则
accounting time period concept 会计分期
accounts receivable / receivables 应收账款
accrual- basis accounting 权责发生制原则
accumulated depreciation 累计折旧
amortization expense /expense not allocated 待摊费用
annual statement 年报
Arthur Andersen Worldwide 安达信全球
assets 资产
balance 余额
balance sheet 资产负债表
begainning balance/ opening balance 期初余额
capital 资本
capital expenditure 资本性支出
capital share 股本
capital surplus 资本公积
cash 现金
cash in bank 银行存款
cash journal 现金日记账
cash on hand 现金
cash system(basis)of accounting /cash-basis princi 收付实现制
certified practicing accountant 注册会计师
comparability principle 可比性原则
compound journal entry 复合分录
conservatism (保守) principle/the prudence (稳健) prin 谨慎性原则
consistency principle 一贯性原则
contingent assets 或有资产
contingent liabilities 或有负债
cost accounting 成本会计
credit balance 贷方余额
credit side 贷方
current investment 短期投资
debit balance 借方余额
debit side 借方
deferred assets 递延资产
deferred liabilities 递延负债
Deloitte Touche Tohmatsu 德勤
depreciable life 折旧年限
depreciation expense 折旧费用
depreciation rate 折旧率
descriptions 摘要
double entry 复式记账
double-entry book-keeping 复式簿记
employee benefits payable 应付福利费
ending balance 期末余额
Ernst & Young International 安永国际
estimateld scrap value 估计残值
exchange gain 汇兑收益
exchange loss 汇兑损失
expenses/charges 费用
factory overhead /manufacturing expense 制造费用
financial accounting 财务会计
financial expense 财务费用
fiscal year/ accounting periods 会计年度
fixed assets 固定资产
floating assets / current assets 流动资产
floating liabilities / current liability 流动负债
general ledger 总分类账
going-concern basis 持续经营
goodwill 商誉
historical cost 历史成本
historical cost principle 历史成本原则:
income statement /profit and loss statement 利润表 损益表
income tax 所得税
intangible assets 无形资产
international accounting 国际会计
KPMG International 毕马威国际
liabilities 负债
liability dividend / dividend payable 应付股利
long-term investment 长期投资
long-term liabilities 长期负债
management accounting 管理会计
management expense 管理费用
matching principle 配比原则
materiality principle 重要性原则
monthly statement 月报
negative goodwill 负商誉
net assets 净资产
net cost 净成本
net income 净收益
net income apportionment 利润分配
net proceeds 净收入
net profit 净利润
non-operating gain 营业外收入
non-operating loss 营业外支出
notes payable 应付票据
notes receivable/ receivables 应收票据
objectivity (reliability) principle 客观性原则
obligee/ creditor 债权人
Obligor/ invester 债务人
operating expense 营业费用
operating revenue 营业收入
owner’s equity 所有者权益
period expense 期间费用
perpetual inventory system 永续盘存制
personal property 动产
physical inventory system 实地盘存制
posting document 记账凭证
prepayments / payment in advance 预付款项
Price Water House Coopers 普华永道
product cost / output cost 生产成本
product / finished goods 产成品
profit 利润
profit after tax 税后利润
profit before tax 税前利润
purchase 购货
purchase return and allowances 购货退回与折让
quarterly statement 季报
raw materials 原材料
real estate 不动产
relevance principle 相关性原则
reserve for bad debts / bad debts expense /provisi 坏帐准备
residual(salvage)value 折余价值(残值)
retains earning 留存收益
revenue expenditure 收益性支出
revenues 收入
sales allowances 销货折让
sales discount 销货折扣
sales invoice 销货发票
sales on account 赊销
sales return 销售退回
sales revenue 销售收入
selling cost 销售成本
selling expense 销售费用
simple ournal entry 简单分录
source document 原始凭证
stable-monetary concept 货币计量
starting-load cost / organization costs 开办费
statement of cash flow/ cash flow statement 现金流量表
stock on hand / inventory 存货
stub 存根
subsidiary accounts 明细账户
subsidiary ledger 明细分类账
surplus reserve 盈余公积
T-account/ transfer T字形账户
tangible assets 有形资产
taxes payable 应交税金
the understandability principle 明晰性原则
timeliness 及时性原则
transaction 交易
traveling expense 差旅费
trial balance 试算平衡
undistributed profits / undivided profits 未分配利润
unearned revenue 预收款项
unrelated business income 营业外收益
useful life 使用年限
value added tax 增值税
voucher 付款凭证
wages payable / salaries payable 应付工资
work in process / goods in process 在产品
