（财务会计）英文会计分录.pdfVIP

（财务会计）英文会计分录 accompanyingdocument 附件 account 账户、科 accountpayable 应付账款 accounttitle/accountingitem 会计科 accountingdocument/accountingvoucument 会计凭证 accountingelement 会计要素 accountingentity 会计主体 accountingentries 会计分录 accountingequation/accountingidentity 会计恒等式 accountingfunction 会计职能 accountingpostulate 会计假设 accountingprinciple 会计原则 accountingreport/accountingstatement 会计报表 accountingstandard 会计准则 accountingtimeperiodconcept 会计分期 accountsreceivable/receivables 应收账款 accrual-basisaccounting 权责发生制原则 accumulateddepreciation 累计折旧 amortizationexpense/expensenotallocated 待摊费用 annualstatement 年报 ArthurAndersenWorldwide 安达信全球 assets 资产 balance 余额 balancesheet 资产负债表 begainningbalance/openingbalance 期初余额 capital 资本 capitalexpenditure 资本性支出 capitalshare 股本 capitalsurplus 资本公积 cash 现金 cashinbank 银行存款 cashjournal 现金日记账 cashonhand 现金 cashsystem(basis)ofaccounting/cash-basisprinci 收付实现制 certifiedpracticingaccountant 注册会计师 comparabilityprinciple 可比性原则 compoundjournalentry 复合分录 conservatism(保守)principle/theprudence(稳健)prin 谨慎性原则 consistencyprinciple 壹贯性原则 contingentassets 或有资产 contingentliabilities 或有负债 costaccounting 成本会计 creditbalance 贷方余额 creditside 贷方 currentinvestment 短期投资 debitbalance 借方余额 debitside 借方 deferredassets 递延资产 deferredliabilities 递延负债 DeloitteToucheTohmatsu 德勤 depreciablelife 折旧年限 depreciationexpense 折旧费用 depreciationrate 折旧率 descriptions 摘要 doubleentry 复式记账 double-entrybook-keeping 复式簿记 employeebenefitspayable 应付福利费 endingbalance 期末余额 ErnstYoungInternational 安永国际 estimateldscrapvalue 估计残值 exchangegain 汇兑收益 exchangeloss 汇兑损失 expenses/charges 费用 factoryoverhead/manufacturingexpense 制造费用 financialaccounting 财务会计 financialexpense 财务费用 fiscalyear/accountingperiods 会计年度 fixedassets 固定资产 floatingassets/currentassets 流动资产 floatingliabilities/currentliability 流动负债 generalledger 总分类账 going-concernbasis 持续运营 goodwill 商誉 hi