财务部英语.docVIP

English Training Manual ACCOUNTS Accounting English 财务部办公室 会计制度：????????????????????? accounting system 会计档案??????????????????????? accounting file record 会计准则：????????????????????? accounting standard 会计假设：????????????????????? accounting postulate 会计原则：????????????????????? accounting principle 会计主体：????????????????????? accounting entity 会计分期??????????????????????? accounting time period concept 权责发生制原则：??????????????? accrual-basis accounting 会计恒等式：??????????????????? accounting equation/accounting identity 会计要素：?????????????? ??????? accounting element 资产：????????????????????????? assets 会计报表：????????????????????? accounting report/accounting statement 年报：????????????????????????? annual? statement 附表：????????????????????????? accompanying? schedule（sheet） 附表说明 ：???????????????????? accompanying? statement 会计凭证：????????????????????? accounting? document 附件：????????????????????????? accompanying? document 会计分录：????????????????????? accounting? entries 会计科目：????????????????????? account? title/ accounting item 会计处理：????????????????????? accounting? treatment 应收账款：????????????????????? accounting? receivable/receivables 累计折旧：????????????????????? accumulated? depreciation 应付账款：?? ???????????????????????????????? account payable 广告费：????????????????????????????????????????advertising expense 资产负债表：???? ????????????????????????? balance sheet 银行对账单：?????????????????????????????????bank? statement 银行存款余额调节表：??????????? bank reconciliation 期初余额：????????????????????? beginning balance/opening balance 余额：??????????????????????????????????????????? balance 注册会计师：?????????????????????????????????certified practicing accountant???? 成本会计：??????????? ????????????????? cost? accounting 可比性原则：?????????????????????????????????comparability principle?? 一贯性原则：?????????????????????????????????consistency? principle 收付实现制?????????????????????????????????????cash system （basis）of accounting 资本性支出：?????????????????????????????