英文会计分录.docx

1、英文会计分录accompa nying docume nt附件acco unt账户、科目acco unt payable应付账款acco unt title / acco unting item会计科目acco un ti ng docume nt/ acco un ti ng voucume nt会计凭证acco unting eleme nt会计要素acco unting en tity会计主体acco un ti ng en tries会计分录acco unting equati on / acco unting ide ntity会计恒等式acco unting function会计职

2、能acco un ti ng postulate会计假设acco unting prin ciple会计原则acco un ti ng report /acco unting stateme nt会计报表acco unting sta ndard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 allocate

3、d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

4、现制certified practicing accountant注册会计师comparability principle可比性原则compound journal entry复合分录稳健 ) princonservatism ( 保守 ) principle/the prudence ( 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debi

5、t 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esti

6、mateld 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

7、 ledger总分类账going-concern basis持续经营goodwill、人商誉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 i

8、nvestment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-operatin

9、g 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

10、posting document记账凭证prepayments / payment in advance预付款项Price Water House Coopers普华永道product cost / output cost生产成本product / 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 p

11、rinciple相关性原则reserve for bad debts / bad debts expense /provisi坏帐准备residual(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销货发票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simpl

12、e 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/ transferT 字形账户tangible assets有形资产taxes

13、 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增值税voucher付款凭证wages payable / salaries payable应付工资work in process / goods in process 在产品