会计英语专或业词汇2009.docVIP

1．The accounting equation and the balance sheet Accounting 会计 Assets 资产 Balance sheet 资产负债表 Bookkeeping 笔记 Budget 预算表 Capital 资本 Creditor 应付账款 Debtor 应收账款 Equity 股东基金 Horizontal balance sheet 横式资产负债表 Liabilities 负债 Vertical balance sheets 竖式资产负债表 2．The double entry system for assets, liabilities and capital Account 帐户 Credit 借方 Debit 贷方 Double entry bookkeeping 复式笔记 3 The asset of stock Purchases 购 Returns inwards 销货退回 Returns outwards 购货退出 Sales 销货 4 The effect of profit or loss on capital and the double entry system for expenses and revenues Drawings 提取 Expenses 费用 Profit 利润 Revenues 收入 5 Balancing off accounts Balancing the account 平帐 6 The trial balance Trial balance 试算表 7 Trading and profit and loss account: an introduction Gross loss 毛损 Gross profit 毛利润 Net loss 纯损 Net profit 纯利 Profit and loss account 损益帐 Trading account 购销帐 Trading and profit and loss account 购销损益帐 8 Balance sheets Current assets 流动资产 Current liabilities 流动负债 Fixed assets 固定资产 Long- term liabilities 长期负债 9 Trading and profit and loss accounts and balance sheets: further considerations Carriage inwards 购物运费 Carriage outwards 销物运费 Final accounts 结算帐户 10 Accounting concepts Accrual concept 应计概念 Business entity concept 商业个体概念 Consistency 一致性 Cost concept 成本概念 Dual aspect concept 双面概念 Going concern concept 继续经营概念 Materiality 重要性 Money measurement concept 价值衡量概念 Objectivity 客观性方向/取向 Prudence 审慎性 Realization concept 发现利润观念 Subjectivity 主观性方法/取向 Substance over form 实质性/确实性项目 Time interval concept 定期观念 Ture and fair 真实与公平 11 Books of original entry and ledgers Books of original entry 原始分录本 Cash book 先进薄 General journal 普通日记帐 General ledger 总分类帐 Impersonal accounts 非人名帐户 Nominal accounts 虚帐户 Nominal ledger 虚分类帐 Personal accounts 人名帐户 Private ledger 私人分类帐 Purchases journal 购货日记本 Purchases ledger 应付帐款分类帐 Real accounts 实帐户 Returns inwards journal 销货退回日记本 Returns outwards journal 购货推出日记本 Sales journal 销货日记本 Sales ledger 应收帐款分类帐 12 The banking system Bank overdraft 银行透支 Cheque book 支票本 Current accou