会计英语专业词汇2009(14页).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 Sub