会计分录中英文对照表文档格式.docx

1、 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

2、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 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 ） pr

3、inciple/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 Tohmat

4、su 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 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 /manufa

5、cturing 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 co

6、st 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 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

7、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/ receivable

8、s 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

9、/ 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 principle

10、 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

11、 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