会计用语英语词汇

会计词汇AccountingVocabularyA安达信全球：ArthurAndersenworldwide会计概念：accountingconcept会计法：accountinglow会计职能：accountingfunction会计监督：accountingsupervision会计制度：accountingsystem会计档案accountingfilerecord会计准则：accountingstandard会计假设：accountingpostulate会计原则：accountingprinciple会计主体：accountingentity会计分期accountingtimeperiodconcept权责发生制原则：accrual-basisaccounting会计恒等式：accountingequation/accountingidentity会计要素：accountingelement资产：assets会计报表：accountingreportaccountingstatement年报：annualstatement附表：accompanyingschedule（sheet）附表说明：accompanyingstatement充分披露：adequatedisclosure会计凭证：accountingdocumentaccountingvoucument附件：accompanyingdocument会计分录：accountingentries会计科目：accounttitle/accountingitem会计处理：accountingtreatment应收账款：accountingreceivable/receivables累计折旧：accumulateddepreciation应付账款：accountpayable广告费：advertisingexpenseB资产负债表：balancesheet银行对账单：bankstatement银行存款余额调节表：bankreconciliation期初余额：beginningbalance/openingbalance余额：balanceC注册会计师：certifiedpracticingaccountant成本会计：costaccounting可比性原则：comparabilityprinciple一贯性原则：consistencyprinciple收付实现制cashsystem（basis）ofaccounting资本性支出：capitalexpenditure谨慎性原则：conservatism（保守）principle现金流量表：cashflowstatement/statementofcashflow合并财务报表：consolidatedfinancialstatement复合分录：compoundjournalentry不定期盘存：continuousphysicalinventory贷方：creditside贷方余额：creditbalance现金日记账：cashjournal多栏式日记账：columnarjournal现金：cash库存现金：cashonhand银行存款：cashinbank或有资产：contingentassets或有负债：contingentliabilities短期投资：currentinvestment资本：capital股本：capitalshare资本公积：capitalsurplusD德勤：DeloitteToucheTohmatsu披露：disclosure摘要：descriptions复式记账：doubleentry复式簿记：double-entrybook-keeping借方：debitside借方余额：debitbalance折旧费用：depreciationexpense折旧率：depreciationrate折旧年限：depreciablelife递延资产：deferredassets递延负债：deferredliabilities直接材料：directmaterial直接人工：directlaborE安永国际：ErnstandyoungInternational借贷平衡：equityoffdebitandcredits估计残值estimatedscrapvalue应付福利费employeebenefitpayable汇总收益exchangegain汇总损失exchangelossF固定资产fixedassets流动负债floatingliabilities制造费用factoryoverhead财务费用financialexpense流动资产floatingassets/currentassets财务会计financialaccounting会计年度fiscalyear/accountingperiods附注footnotesG总分类账：generalledge普通日记账：generaljournal持续经营：going-concernbasis商誉：goodwillH历史成本：historicalcost历史成本原则：historicalcostprincipleI无形资产：intangibleassets利润表损益表：incomestatement债务人：investor国际会计：internationalaccounting所得税：incometax利息费用：interestchargeK毕马威国际：KPMGInternationalL活页式账：loos-leafledger长期投资：long-terminvestment长期负债：long-termliabilities应付股利：liabilitydividend/dividendpayable负债：liabilitiesM管理费用：managementexpense管理会计：managementaccounting配比原则：matchingprinciple月报：monthlystatement重要性原则：materialityprinciple制造业企业：manufacturingenterpriseN净资产：netassets净收入：netproceeds净成本：netcost净收益：netincome净利润：netprofit会计报表附注：notesoffinancialstatement应收票据：notesreceivable/receivables应付票据：notespayable利润分配：netincomeapportionment营业外收入：non-operatinggain营业外支出：non-operatinglossO营业费用：operatingexpense营业收入：operatingrevenue原始成本：originalcost所有者权益：owner’sequity客观性原则：objectivity（reliability）principle期初余额：openingbalance债权人：obligee/creditor债务人：obligorP预付账款：prepayments/paymentinadvance坏账准备：provisionforbaddebts/baddebtsexpense预提费用：provisionforexpenses生产成本：productcost/outputcost现值：presentvalue订货单：purchaseorder记账凭证：postingdocument定期盘存：periodicinventory实地盘存制：physicalinventorysystem实地盘点：physicalinventory永续盘存制：perpetualinventorysystem购货：purchase购货退回与折让：purchasereturnandallowances产成品：product/finishedgoods动产：personalproperty利润：profit税前利润：profitbeforetax税后利润：profitaftertax普华永道：PriceWaterHouseCoopers期间费用：periodexpenseQ季报：quarterlystatementR原材料：rawmaterials相关性原则：relevanceprinciple收益性支出：revenueexpenditure收入：revenues不动产：realestate残值价值residual（salvage）value]留存收益：retainsearning]修理费：repairexpenseoriginal重置成本：replacementcostS盈余公积：surplusreserve销售收入：salesrevenue销售费用：sellingexpense销售成本：sellingcost销货折让：salesallowances销货折扣：salesdiscount销售退回：salesreturn赊销：salesonaccount实质性原则：substanceoverlegalformprinciple货币计量：stable-monetaryconcept现金流量表：statementofcashflow原始凭证：sourcedocument存根：stub利润分配表：statementofprofitappropriation销货发票：salesinvoice补充信息：supplementalinformation汇总：summary简单分录：simpleournalentry短期损失：shrinkagelosses明细账户：subsidiaryaccounts明细分类账：subsidiaryledge特种日记账：specialjournal开办费：starting–loadcost存货：stockonhandT账户名称：titleofaccountT形账户：T-account有形资产：tangibleassets交易：transaction转账、过户transfer试算平衡：trialbalance谨慎性原则：theprudence（稳健）principle及时性原则：timelinessprinciple明晰性原则：theunderstandabilityprinciple应交税金：taxespayable差旅费：travelingexpenseU..使用年限：usefullife预收款项：unearnedrevenue营业外收益：unrelatedbusinessincome未分配利润：undistributedprofits/undividedprofitsV增值税：valueaddedtax付款凭证：voucherW在产品：workinprocess/goodsinprocess应付工资：wagespayable/salariespayable