会计英语基本单词.docVIP

Relevance 相关性 Income statement and loss account利润表 Balance sheet资产负债表 Cash flow statement现金流量表 Asset资产 Liability负债 Entity concept会计主体 Cost principle 成本原则 Full-disclosure principle充分披露原则 Consistency principle一贯性原则 Business transaction经济业务 Ethics of accounting 会计职业道德 Source(original) document 原始凭证 Extemal transaction 外部业务 Internal transaction 内部业务 Debit 借方 Credit贷方 Cash in bank银行存款 Receivable应收账款 Prepaid expense预付费用 Payable应付款项 Unearned revenue投资 Withdrawal 提存 General ledger 总分类账 Normal balance 正常余额 Journalizing 记日记账 Compound journal entry 复合分录 General journal普通日记账 Posting 过账 Closing 结账 Adjustment trial balance调整后试算表 Post-closing trial balance 结账后试算表 Fiscal year 财政年度 Calendar year 日历年度 Prepaid items 预付项目 Unearned items 预收项目 Deferrals and accruals 递延与应计 Net book value 账面净值 Worksheet 工作底稿 Bookkeeping procedures账务处理程序 Columnar journal 多栏式日记账 Classified balance sheet 分类资产负债表 Working capital 营运资本 Tangible fixed asset 固定资产 Intangible fixed asset无形资产 Liquidity流动性 Wholesalers 批发商 Retailers 零售商 Cost of goods sold销售成本 Gross profit 毛利 Operating expenses 营业费用 Merchandise inventory 商品存货 Periodic inventory system 定期盘存制 Perpetual inventory system 永续盘存制 Purchase returns and allowances购货退回与折让Sales returns and allowances 销售退回与折让 Sales discounts销售折扣 Special journal 特种日记账 Subsidiary ledger 明细分类账 Sales journal销售日记账 Quick ratio 速动比率 Cash equivalent 约当现金 Commercial paper 商业票据 Treasury bills 国库券 Internal controls内部控制 Petty cash fund 备用金 Bank statement银行对账单 Bank reconciliation 银行余额调节表 Outstanding checks 未兑现支票 Service charges 手续费 Bad debts坏账