会计与财务专业英语词汇资料讲解.doc

会计与财务专业英语词汇 精品文档 精品文档 收集于网络，如有侵权请联系管理员删除 收集于网络，如有侵权请联系管理员删除 精品文档 收集于网络，如有侵权请联系管理员删除 SOME WORDS OF ACCOUNTING FINANCE Accountancy is the profession; accounting is the methodology; accountant is the person who is in charge of accounting. Bookkeeping 薄记 Income statement/profit 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 Owner’s equity/capital 所有者权益 Revenue 收入 Expense 费用 Income 收益 Depreciation 折旧 Full disclosure 充分披露 Double-entry system 复式记账 Financial accounting 财务会计 Managerial accounting 管理会计 Tax accounting 税务会计 Cost accounting 成本会计 Generally accepted accounting principles 公认会计原则 Financial accounting standards board (FASB) 财务会计准则委员会 American institute of certified public accountants (AICPA)美国注册会计师协会 Chinese institute of certified public accountants (CICPA)中国注册会计师协会 Economic event 经济事件 Source document 原始凭证 External transaction 外部业务 Internal transaction 外部业务 Account 账户 Debit 借方 Credit 贷方 Cash in bank 银行存款 Receivable 应收款项 Prepaid expense 预付费用 Payable 应付款项 Unearned revenue 预收收入 Withdrawal 提存 Temporary account 暂时账户 Nominal account 虚账户 Real account 实账户 Chart of accounts 科目表 General ledger 总分类账 Normal balance 正常余额 Compound journal entry 复式分录 General journal 普通日记账 Posting过账 Accounting cycle 会计循环 Adjustment 账项调整 Adjusted trial balance 调整后试算表 Closing 结账 Post-closing trial balance 结账后的试算表 Voucher 记账凭证 Receipt voucher 收款凭证 Payment voucher 付款凭证 Transfer voucher 转账凭证 Debt ratio 负债比率 Financial leverage 财务杠杆 Time period 会计期间 Fiscal year 财政年度 Calendar year 日历年度 Natural business year 自然经营年度 Accrual basis权责发生制、应计制 Cash basis 收付实现、现金制 Prepaid items 预付项目 Unearned items 预收项目 Accrued items 应计项目 Deferrals and accruals 递延与应计 Contra account 备抵账户 Net book value 账面净值 Closing entries 结账分录 Income summary 收益汇总 Bookkeeping procedures 账务处理程序 Summarized voucher汇总记账凭证 Categorized accounts summary 科目汇总表 Columnar journal 多栏目日记账 Unearned revenue预收收入 Advance from customers 预收账款 Prepaid expense 待摊费用 Accrued expense 预提费用 Classified balance she