常用会计英语名词解释

1.应收账款Accountsreceivable:istherevenuethathasbeenearnedbutnotyetcollected.2.复式记账doubleentryaccounting:double-entryaccountingisasystemforrecordingtransactionsbasedonrecordingincreasesanddecreasesinaccountssothatdebitsalwaysequalcredits.3.重要性materiality:materialityreferstothemagnitudeofanomissionormisstatementofaccountinginformationthat,consideringthecircumstances,makesitlikelythatthejudgmentofareasonablepersonrelyingontheinformationwouldhaveinfluencedbytheomissionormisstatement.4.永续盘存制perpetualinventorysystem:isasystemofaccountingformerchandisethatprovidesacontinuousrecordshowingthequantityandcostofallgoodsonhand.5.预收账款unearnedrevenue:somebusinessescollectcashfromcustomersbeforeearningtherevenue,thiscreatesaliabilitycalledunearnedrevenue.6.财务报表financialstatement:Fourrelatedaccountingreportsthatsummarizethecurrentfinancialpositionofanentityandtheresultsofitsoperationsfortheprecedingyear(orothertimeperiod)7.历史成本historicalcost:thehistoricalcostofanassetistheexchangepriceinthetransactioninwhichtheassetwasacquired.8.折旧depreciation:depreciationisthesystematicallocationofthedepreciableamountofanassetoveritsusefullife.9.应付债务accruedliabilities:theliabilitiestopayanexpensewhichhasaccruedduringtheperiod.alsocalledaccruedexpenses.10.收入income:incomeisdefinedasincreasesineconomicbenefitsduringthereportingperiod,intheformofinflowsorenhancementsofassets,ordecreasesofliabilitiesthatresultinincreasesinequity,otherthatthoserelatingtocontributionsfromequityparticipants.Incomeencompassesbothrevenueandgains.11.资产asset:anassetisaresourcecontrolledbytheenterpriseasaresultofpasteventsandfromwhichfutureeconomicbenefitsareexpectedtoflowtotheenterpriae.12.应付账款accountpayable:isanunwrittenpromisetopayasupplierformerchandiseorpropertypurchasedoncreditorforservicerendered.13.先进先出法FIFO:amethodofcomputingthecostofinventoryandthecostofgoodssoldbasedontheassumptionthatthefirstmerchandisesold,andthattheendinginventoryconsistsofthemostrecentlyacquiredgoods.14.商誉goodwill:thepresentvalueofexpectedfutureearningsofabusinessinexcessoftheearningsnormallyrealizedintheindustry15.历史成本原则costprinciple:thewidelyusedprincipleofaccountingforassetsattheiroriginalcosttothecurrentowner.