金融会计英语词汇.docVIP

CPA:certified public accountants.(注册会计师)。Cash flow prospects:现金流预测。Auditing:审计。Internal control:内部控制。Tax planning:税务筹划。Executives:高级管理人员。Moneytary unit:货币计量。Sales volume:销量。Obligation:债务。Merchandise:商品，货物。Inventory:存货。 P4: The accounting process produces accounting information used by decision makers in making economic decisions and taking specific actions. These decisions and actions result in economic activities that continue the cycle. 会计过程中产生的会计信息决策者在经济决策和采取具体行动。这些决定和行动，导致经济活动继续循环。由于这些原因，我们有时会作为主要的对外金融信息用户向投资者和债权人。当你看到这样的引用，请记住我们谈论的是当前投资者和债权人的个人和其他企业有可能成为未来的投资者和债权人。Current ratio=current assets/current liabilities. ②Quick ratio=total quick assets/current liabilities. ③Inventory turnover=cost of goods sold/average. ④Ratio of net sales to assets=net sales/average. ⑤Debt Ratio=total liabilities/total assets. ⑥Rate of return on net sales=net income/net sales. ⑦Rate earned on total assets=(net income +interest expense)/average. ⑧Rate earned on stockholders’ equity=net income/average. ⑨Rate on price=market price per share of common stock/earning per share. ⑩ Ratio of liabilities to stockholders’ equity=total liabilities/total stockholders’ equity. ㈠Number of times interest charges are earned=(income before income tax+ expense)/interest expense. 中文 英语 编制分录 Prepare entries 编制试算平衡表 Prepare the Trial Balance 本金 Principal 备抵法 Allowance method 存货 Merchandise 定期盘存制 Periodic inventory system 分类账 Ledger account 复式记账 Double-entry accounting 过账 Posting 个别计价法 Specific identification method 会计循环 Accounting Cycle 会计等式 Accounting equation 留存收益 Retained earnings 面值 Face value 收益汇总 Income summary 赊销 Sell on credit 赊购 Buy on credit 实地盘点法 Actual physical count method 实际成本 Actual cost method 调整分录 Adjusting entries 先进先出 First-in, first-out method 应计收入 Accrual revenue 预付费用 Payment in advance 预收费用 Received in advance 银行对账单 Bank Statements 银行存款余额调节表 Bank reconciliation 永续盘存制 Perpetual inventory system 应收账款 Account receivable 直接转销法 Direc