会计相关名词中英文对照.docVIP

会计原则和假设： accounting principle 会计原则 accrual- basis accounting 权责发生制原则 accounting postulate 会计假设 accounting entity 会计主体 cash basis of accounting 收付实现制 comparability principle 可比性原则 the prudence principle 谨慎性原则 consistency principle 一贯性原则 historical cost 历史成本 historical cost principle 历史成本原则: objectivity (reliability) principle 客观性原则 matching principle 配比原则 materiality principle 重要性原则 going-concern basis 持续经营假设 relevance principle 相关性原则 the understandability principle 明晰性原则 stable-monetary concept 货币计量 会计科目： account 账户、科目 资产负债表科目： account payable 应付账款 accounts receivable / receivables 应收账款 accumulated depreciation 累计折旧 amortization expense /expense not allocated 待摊费用 assets 资产 capital 资本 capital share 股本 cash 现金 current investment 短期投资 deferred assets 递延资产 deferred liabilities 递延负债 fixed assets 固定资产 floating assets / current assets 流动资产 current liability 流动负债 goodwill 商誉 intangible assets 无形资产 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 net assets 净资产 notes payable 应付票据 notes receivable/ receivables 应收票据 owner’s equity 所有者权益 prepayments / payment in advance 预付款项 product cost / output cost 生产成本 product / finished goods 产成品 purchase 购货 raw materials 原材料 reserve for bad debts / bad debts expense /provisi 坏帐准备 retained earnings 留存收益 stock on hand / inventory 存货 tangible assets 有形资产 taxes payable 应交税金 unearned revenue 预收款项 undistributed profits / undivided profits 未分配利润 value added tax 增值税 wages payable / salaries payable 应付工资 work in process / goods in process 在产品 损益表科目： depreciation expense 折旧费用 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 expense 财务费用 income tax 所得税 management expense 管理费用 net income 净收益 net profit 净利润 non-operating gain 营业外收入 non-operating loss 营业外支出 operating expense 营业费用 operating revenue 营业收入 period expense 期间费用 profit after tax 税后利润 profit before tax 税前利润 revenues 收入 sales allowances 销货折让 sales discount 销货折扣 revenue