会计专业词汇Word文档格式.docx
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economicentity经济实力
forecastn.预测,预报vt.&
vi.预测;
geenralpurposefinancialstatements通用财务报表
GAAPabbr.一般公认会计原则(=generallyacceptedaccountingprinciples)
goingconcern继续盈利的企业;
持续经营
incomestatement收益表,损益表,利润表;
internalauditing内部审计;
InternationalAccountingStandardBoard国际会计准则理事会
managementaccountingn.管理会计(学),管理计算,簿记处理;
unitofmeasurement货币计量;
not-for-profits非盈利组织
partnershipn.合伙,合股
performancen.业绩
prospectusn.招股说明书;
内容说明书;
(即将出版的书等的)内容介绍,简介;
计划书,意见书;
(讲义等的)大纲
soleproprietorship独资;
stewardshipofmanagement管理当局的受托责任
assetn.资产,有用的东西,优点,长处;
balancebetweenbenefitandcost权衡成本效益
comparabilityn.相似性,可比较性;
completeness完整性;
confirmatoryrole确证作用;
currentcost现行成本
equityn.权益,产权,(无固定利息的)股票n.公平,公正
expensen.消费,支出;
faithfulrepresentation如实反映;
frameworkforthepreparationandpresentationoffinancialstatements编报财务报表的框架
gain利得;
historicalcost历史成本
incomen.收益;
收入,所得
incometaxn.所得税
inventoryn.存货
liabilityn.负债
lossn.损失;
Lowerofcostandnetrealizablevalue成本与可变现净值孰低法
materialityn.重要性
neutralityn.中立性;
Non-monetaryassets非货币性资产;
prodictiverole预测作用;
presentvalue现值
prudencen.审慎,慎重,精心明辨(conservatism)
realizablevalue可实现价值可变现价值
receivableadj.可收到的,应收的n.(复)receivables:
应收帐款
reliabilityn.可靠性
revenue收入n.总收入;
财政收入,税收n.税务局
segmentn.企业分部
substanceoverform实质重于形式;
timeliness及时性
understandabilityn.可理解性
accountform帐户,账式
accountpayable应付帐款;
accruedliability应计负债
administrativeexpense管理费用行政事务费
amortization摊销;
n.分期偿还;
available-for-salesecurity可供出售证券
bondn.债券
borrowingn.借款,贷款;
comprehensiveincome综合收益
costofsales销售成本;
currentitem流动性项目;
currentliability流动负债;
(capital)reserve(资本)公积
depreciationn.折旧
directmethodn.直接法;
discontinuedoperation终止营业;
equitymethod权益法;
indirectmethod间接法
distributioncost销售费用n.发行成本,经销成本
financecost财务费用;
finishedgood产成品
goodwilln.商誉,信誉.;
foreigncurrencytranslationadjustment外币折算差额
intangibleassetn.无形资产
investingactivities投资活动
investmentn.投资,投入,投资额
mortgage抵押借款;
vt.抵押n.抵押;
房屋抵押贷款;
multiple-stepform多步式;
non-currentasset非流动资产
notespayable[经]应付账款
operatingactivities经营活动;
operatingcycle营业周期;
prepaidexpense预付费用;
rawmaterial原材料,素材;
propertyplantandequipment固定资产;
reportform报告式
retainedearnings留存收益
sharecapital股本;
short-terminvestment短期投资;
single-stepform单步式;
taxespayable应交税金
treasurybill短期国库券
treasurynoten.(美国的)中期国库券,;
wagespayable应付工资
workinprogressn.在产品
account账户
accountingequation会计等式
accrual应计;
accruedasset应计资产
accumulateddepreciationn.累计折旧;
adjustedtrailbalance调整后的试算平衡表;
adjustingentry调整分录
cashn.现金
allowancefordoubtfulaccounts坏账准备;
cashdividend现金股利
closingentry结账分录
commonstock普通股
contraaccountn.抵减帐户
creditn.贷项,信贷
debitn.借方,借项
deferraln.递延;
deferredexpense递延费用;
deferredrevenue递延收入
dividendn.红利,股息,意外之财,彩金,被除数;
double-entrybookkeepingsystem复式记账
entryn.分录;
incomesummaryaccount本年利润账户
journaln.日记账
ledger分类帐
parvalue平价,票面价值;
permanentaccount永久性账户
postn.过账;
post-closingtrailbalance结账后试算平衡;
salesdiscount销售折扣
salvagevalue残值;
salesreturnsandallowance销售退回与折让;
temporaryaccount暂时性账户;
trailbalance试算平衡表
unearnedadj.不劳而获的,不应得到的;
unearnedrevenue预计收入;
valuationasjustments计价调整
T-accountT型账户
count盘存;
administrativeoverhead管理间接费用;
agingreceivable应收账款账龄分析
Averagecost平均费用平均成本
baddebtn.呆账,坏账,死帐
bankreconciliation银行存款余额调节表
bankstatement银行结单,银行对账单;
cashbook现金账
cashonhandn.库存现金;
cashshortandover现金尾差,现金短溢;
costflowassumption成本流转假说
demanddeposit活期存款;
depositintransit在途存款;
deposittoguaranteecontractperformance合同履行保证金;
directlabor直接人工;
directmaterial直接材料
IOU(=Ioweyou)n.借据;
dividendreceivable应收股利;
equityinvestment权益投资;
first-infirst-out先进先出法
maturityn.成熟(支票等的)到期;
maturitydate到期日;
movingorcumulativeweightedaverage移动加权平均;
netrealizablevalue可变现净值
overdraftn.透支
notesreceivable[经]应收票据;
overtimepremium加班津贴;
pastdue过期;
periodicsystem定期盘存制;
perpetualsystem永续盘存制
rebaten.回扣;
pettycashfund备用金;
prudenceconcept谨慎性原则;
redeemablepreferenceshares可赎回优先股
retailn.零售;
retailmethod零售价法
reversen转回;
sellingcost销售费用;
specificidentification个别认定法;
standardcost标准成本
supplyn.无聊,价值较低的材料;
subsidiaryrecord明