会计分录中英文对照表.pdf

account

账户、科目

accountpayable应付账款

accounttitle/accountingitem会计科目

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

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assets

资产

balance

余额

balancesheet

资产负债表

beginningbalance/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一贯性原则

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

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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