Accounting的一些专有名词的中英文对照.docVIP

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 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 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 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 c