会计常用英语归纳.docxVIP

Accounting is a measure used by an entity (profit or non-profit) to accumulate, dispose, communicate and convey economic information. 会计是一个实体单位（营利的或者非营利的）对其经济信息进行归集和处理、沟通和传达的一种手段。Accounting entity assumption 会计主体假设 Going-concern assumption 持续经营假设Accounting period assumption 会计期间假设 Currency-measurement assumption 货币计量假设Assets=Liabilities + Owner’s Equity 资产=负债+所有者权益Which one is liability unearned revenueWhich of the following belongs to asset raw-materialWhich of the following belongs to current asset inventoryThe fundamental accounting equation is Assets=Liabilities + Owner’s EquityThe trial balance is used to determine whether the total of debits equals the total of credits.试算平衡表是用来确定是否借方总额等于贷方总额。Revenue and expense accounts are temporary accounts used to accumulate data related to a specific accounting year. 收入和费用类账户是用来累积和特定会计年度相关数据的暂时性账户。According to different economic contents reflected, accounting statements can be classified as static statements and dynamic statements.按会计报表反映经济内容的不同，可分为静态报表和动态报表。According to the time-span of preparation, accounting statements can be classified as month statements, quarter statements, semi-annual statements and annual statements.按会计编制时间的不同，可一分为月报表，季报表，半年报表和年报表。According to various subjects of preparation, accounting statements can be classified as specified, combined, and aggregated statements.按会计报表编制的主体不同，可以分为个别会计报表、合并会计报表、汇总会计报表。According to different serving targets, accounting statements can be classified as internal and external statement.按会计报表服务对象的不同，可以分为内部报表和外部报表。Balance sheet is the statements that reflects the financial position of an enterprise on a specific date (such as the end of month, quarter or year).It is based on the accounting equation of ‘Assets= Liabilities + Owner’s equity’,资产负债表是反映企业某一特定日期（如月末、季末、年末）财务状况的会计报表。它是根据“资产=负债+所有者权益”这一会计等式，Nowadays, the popular formats of balance sheet in international world are mainly account style and report style.目前，国际上流行的资产负债表格式主要有账户式和报告式两种。Income statement is also called