西方财务会计词汇.docx

Chapter 1 account payable 应付账款 accounting 会计 accounting equation 会计等式 assets资产 balanee sheet资产负债表 board of directors 董事会 capital所有者权益 cash现金 com mon stock 普通股 corporation 股份公司 cost principal 成本原贝U current assets 流动资产 curre nt liabilities 流动负债 divide nds 股利 entity实体 expe nses 费用 fair value公允价值 financial accounting 财务会计 financial statements 财务报表 financing activities 筹资活动 fixed assets =plant assets=property , plant and equipment固定资产 gen erally accepted acco un ti ng prin cipal (GAAP)公认会计准则 going-concern concept 持续经营原贝U in come stateme nt 损益表 in vest ing activities 投资活动 liabilities 负债 limited liability compa ny 有限责任公司 long -term debt 长期负债 management accounting 管理会计 mercha ndise inventory 库存商品 net earning 净收益 net in come 净禾 U润 net loss净损失 net profit净利润 note payable应付票据 objectivity prin cipal 客观性原则 operating activities 经营活动 owners 'equity所有者权益 paid-in capital 实收资本 partnership 合伙企业 proprietorship 个体企业 reliability prin cipal 可靠性原则 retained earnings 留存收益 revenues 收入 shareholder 股东 stable-m on etary-un it con cept 币值稳定假设 statement of cash flows 现金流量表 stateme nt of finan cial positi on 财务状况表 stateme nt of operati ons 经营业绩表 stateme nt of retained earnings 留存收益表 stock股票 stockholders 股东 stockholders ' equity 股东权益 Chapter 2 account 账户 accrued liability 应计负债 cash现金 chart of accounts 账户表 credit贷方 debit借方 journal 日记账 ledger分类账 posting 过账 prepaid expense 预付费用 transactions 交易 trial balanee试算平衡表 Chapter 3 account format 账户格式 accrual应计项目 accrual accounting 权责发生制 accrued expense 应计费用 accrued revenue 应计收入 accumulated depreciati on 累计折旧 adjusted trial balanee 调整后的试算平衡表 book value账面价值 cash-basis accounting 收付实现制 classified balanee sheet 分类资产负债表 closing the books 结账 closing entries 结账分录 contra account 备抵账户 current assets 流动资产 curre nt liabilities 流动负债 curre nt ratio 流动比率 debt ratio资产负债率 deferral递延项目 depreciation 折旧 liquidity 流动性 Iong-term assets 长期资产 long -erm liabilities 长期负债 match in g prin cipal 配比原贝 U multi-step in come stateme nt 多步式损益表 operating cycle 经营周期 permanent accounts 永久性账户 plant