会计分录中英文对照表
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accompanying document
附件
account
账户、科目
account payable
应付账款
account title / accounting item
会计科目
accounting document/ accounting voucument
会计凭证
accounting element
会计要素
accounting entity
会计主体
accounting entries
会计分录
accounting equation / accounting identity
会计恒等式
accounting function
会计职能
accounting postulate
会计假设
accounting principle
会计原则
accounting report /accounting statement
会计报表
accounting standard
会计准则
accounting time period concept
会计分期
accounts receivable / receivables
应收账款
accrual- basis accounting
权责发生制原则
accumulated depreciation
累计折旧
amortization expense /expense not allocated
待摊费用
annual statement
年报
Arthur Andersen Worldwide
安达信全球
assets
资产
balance
余额
balance sheet
资产负债表
begainning balance/ opening balance
期初余额
capital
资本
capital expenditure
资本性支出
capital share
股本
capital surplus
资本公积
cash
现金
cash in bank
银行存款
cash journal
现金日记账
cash on hand
现金
cash system(basis)of accounting /cash-basis princi
收付实现制
certified practicing accountant
注册会计师
comparability principle
可比性原则
compound journal entry
复合分录
conservatism ( 保守 ) principle/the prudence ( 稳健 ) prin
谨慎性原则
consistency principle
一贯性原则
contingent assets
或有资产
contingent liabilities
或有负债
cost accounting
成本会计
credit balance
贷方余额
credit side
贷方
current investment
短期投资
debit balance
借方余额
debit side
借方
deferred assets
递延资产
deferred liabilities
递延负债
Deloitte Touche Tohmatsu
德勤
depreciable life
折旧年限
depreciation expense
折旧费用
depreciation rate
折旧率
descriptions
摘要
double entry
复式记账
double-entry book-keeping
复式簿记
employee benefits payable
应付福利费
ending balance
期末余额
Ernst & Young International
安永国际
estimateld scrap value
估计残值
exchange gain
汇兑收益
exchange loss
汇兑损失
expenses/charges
费用
factory overhead /manufacturing expense
制造费用
financial accounting
财务会计
financial expense
财务费用
fiscal year/ accounting periods
会计年度
fixed assets
固定资产
floating assets / current assets
流动资产
floating liabilities / current liability
流动负债
general ledger
总分类账
going-concern basis
持续经营
goodwill
商誉
historical cost
历史成本
historical cost principle
历史成本原则 :
income statement /profit and loss statement
利润表 损益表
income tax
所得税
intangible assets
无形资产
international accounting
国际会计
KPMG International
毕马威国际
liabilities
负债
liability dividend / dividend payable
应付股利
long-term investment
长期投资
long-term liabilities
长期负债
management accounting
管理会计
management expense
管理费用
matching principle
配比原则
materiality principle
重要性原则
monthly statement
月报
negative goodwill
负商誉
net assets
净资产
net cost
净成本
net income
净收益
net income apportionment
利润分配
net proceeds
净收入
net profit
净利润
non-operating gain
营业外收入
non-operating loss
营业外支出
notes payable
应付票据
notes receivable/ receivables
应收票据
objectivity (reliability) principle
客观性原则
obligee/ creditor
债权人
Obligor/ invester
债务人
operating expense
营业费用
operating revenue
营业收入
owner ' s equity
所有者权益
period expense
期间费用
perpetual inventory system
永续盘存制
personal property
动产
physical inventory system
实地盘存制
posting document
记账凭证
prepayments / payment in advance
预付款项
Price Water House Coopers
普华永道
proct cost / output cost
生产成本
proct / finished goods
产成品
profit
利润
profit after tax
税后利润
profit before tax
税前利润
purchase
购货
purchase return and allowances
购货退回与折让
quarterly statement
季报
raw materials
原材料
real estate
不动产
relevance principle
相关性原则
reserve for bad debts / bad debts expense /provisi
坏帐准备
resial(salvage)value
折余价值 ( 残值 )
retains earning
留存收益
revenue expenditure
收益性支出
revenues
收入
sales allowances
销货折让
sales discount
销货折扣
sales invoice
销货*
sales on account
赊销
sales return
销售退回
sales revenue
销售收入
selling cost
销售成本
selling expense
销售费用
simple ournal entry
简单分录
source document
原始凭证
stable-monetary concept
货币计量
starting-load cost / organization costs
开办费
statement of cash flow/ cash flow statement
现金流量表
stock on hand / inventory
存货
stub
存根
subsidiary accounts
明细账户
subsidiary ledger
明细分类账
surplus reserve
盈余公积
T-account/ transfer
T 字形账户
tangible assets
有形资产
taxes payable
应交税金
the understandability principle
明晰性原则
timeliness
及时性原则
transaction
交易
traveling expense
差旅费
trial balance
试算平衡
undistributed profits / undivided profits
未分配利润
unearned revenue
预收款项
unrelated business income
营业外收益
useful life
使用年限
value added tax
*
voucher
付款凭证
wages payable / salaries payable
应付工资
work in process / goods in process
在产品
