会计专业英语学习资料.docxVIP

商誉 goodwill 有形资产 Tangible assets 处置 disposal 摊销 amortization 固定资产 Plant assets/Property plant and equipment/Fixed assets 股东 Shareholder 直线法 Straight-line method 双倍余额递减法 Double-declining-balance method 年数总和法 Sum-of-the-years’-digits method 房地产中介 Real estate broker 定率递减余额法 fixed-percentage-of-declining-balance method 付款服务费用 Escrow fee 累计折旧 Accumulated depreciation 资产净值 Book value/Carrying amount 减值 Impairment 资本化 Capitalize 会计主体假设 Business entity assumption 公认会计准则 GAAP(general accepted accounting principal) 会计分期假设 Time period assumption 国际会计准则委员会 IASB(international accounting standard board) 透支 Bank overdraft 国际会计准则 IFRS(international financial reporting standard) 持续经营假设 Going concern assumption 内部审计 Internal auditor 货币计量假设 Monetary unit assumption 历史成本原则 Cost principal 存 deposit 取 Withdrowal 收入确认原则 Revenue recognition principle 配比原则 Matching principal 汇率 Exchange rate 全面披露原则 Full disclosure principal 会计恒等式 accounting equation 背书 Endorsement 现金收据 Cash receipt 现金支出 Cash disbursement 现金余额 Cash balance 筹资活动 Financial activities 经营活动 Operating activities 投资活动 Investing activities 应纳税所得 Taxable income 一般管理经费 overhead 本金额 Principal amount 现值 Present value 股利、红利 dividend 留存收益 Retained earning 合同 contract 审计报告 Audit report/auditor’s report 佣金 commission 支票本 Checkbook 支票存根 Check stubs 借/贷通知单 Debit/Credit memorandom 银行记账单 Bank statement 应收票据 Notes receivable 经营周期 Operating cycle 直接核销法 Direct write off method 备抵法 Allowance method 坏账准备 Allowance for Doubtful Accounts 销售百分比法 Percentage of sale 应收账款百分比法 Percentage of receivable 账龄分析法 Aging of the accounts receivable 到期日 Maturity date(due day) 加权平均 Weighted average (average cost) 先进先出 First-in, first-out(FIFO) 后进先出 Last-in, first-out(LIFO) 可识别无形资产 Identifiable intangible assets: Indentifiable intangible assets are those intangibles that can be purchased or sold separately from the other assets of the company. 折旧 Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. 可实现净值 Net realis