会计英语翻译.docVIP

HYPERLINK mailto:1204529046@ 1204529046@ 北区综合楼502CPA中心 Indentifying ，recording, analysising, comunicating Source document 原始凭证 Double entry accounting system 复式记账法 External users 外部信息使用者 Internal users内部信息使用者 Creditors 债权人 Stakeholder Stockholder balance sheet资产负债表 statement of financial position A= L +OE ASSET= LIABILITY + OWNER’S EQUITY income statement 损益表 loss 损失 profit 盈利 revenue expenditure支出 running a profit single- step 单步式 multi- step 多步式 statement of owners’ quity 所有者权益表 owner’s investment owner’s withdraw cash receipts 现金收入= cash inflow cash payments 现金支出=cash outflow operating transaction 营运活动 financing transactions 融资活动 financial statement 财务报表 Accrual-Basis 权责发生制 Cash-basis accounting 收付实现制 A B 2000 NO ENTRY DR. AR 2000 CR SALES REVENUE 2000 Private 独资企业 Personal income tax Company income tax Partnership 合伙企业 Corporation 公司制 Going-concern Entry 会计分录 Cost Principle 成本原则 Market value= fair market value 公允市场价值 Plant asset 固定资产 Depreciation 折旧 Amortization 摊销 Streat line 直线折旧 Contingency 或有 Relevance 相关性 Reliability 可靠性 Verifiable 可验证地 Materiality 重要性原则 Conservatism 谨慎性原则，稳健性原则 Overstate 高估 Understate 低估