19版《会计学原理》会计英语双语词汇-怀尔德

Accountingterms会计术语Accounting;account;accountant;CPA,CMA,CIA,CB,CFE;financialaccounting;managerialaccounting;auditor;internalcontrol;financialmanagement;bookkeepingrecordkeeping;会计;账户;会计师;注册会计师,注册管理会计师,注册内部审计师,注册簿记员,注册舞弊检查员;财务会计,管理会计,审计员,内部控制;财务管理;记账；记录;R&D,Research&Development;HRHumanResource;distribution;logistics;marketing;Not-for-profitorganization;shareholder;stakeholder;lender;creditor;debtors;supplier;customer;regulator;legislator;boardofdirector;broker;mortgage;wholesaler,retailer;merchandiser;manufacturer;services;consignor;consignee;Entrepreneur,entrepreneurship;soleproprietorship;partnership;corporation;commonstockorordinaryshare;preferredstockorpreferenceshare;corporategovernancesystem;limitedcompany;SOE：state-ownedenterprise;SME：smallandmediumsizedenterprise;研发、研发、人力资源;分配；物流;销售;非营利组织;股东;利益相关者;出借人;债权人,债务人;供应商;客户;监管;立法;董事会;代理;抵押贷款;批发商、零售商,推销商,制造商,服务,发货人,收货人,企业家,企业家能力;个人独资,合伙企业;企业;普通股或普通股,优先股或优先股;公司治理系统;有限公司；国有企业,中小企业,Financialstatement;financialreport;footnotestofinancialstatement;interimfinancialstatement;annual,semiannually,quarterly,monthlyfinancialstatement;balancesheet;incomestatement;cashflowstatement;statementofowner’sequity;classifiedfinancialstatement;proformafinancialstatements;unadjustedtrialbalance;adjustedtrialbalance;post-closingtrialbalance;book;journal;ledger;generaljournal;specificjournal;generalledger;subsidiaryledger;chartofaccounts;double-entryaccounting;workingpapers;worksheet;财务报表、财务报告、财务报表附注;中期财务报表,年度,每半年、季度、月度财务报表,资产负债表,损益表,现金流量表,所有者权益表;财务报表分类;形式上的财务报表;调整前试算表,调整后试算表,结帐后试算表;账簿;日记账;分类账;一般日记账;特定日记账,总账、明细分类帐;会计科目表;复式会计;工作底稿;工作表;Accountingethics;accountingfraud,scandal;bogusaccountingreport;accountingoversight;stringentinternalcontrol;accountingprinciple,assumption,andstandard;socialresponsibility;FASB,GAAP,SEC,IASB,IFRS;generalprinciple,specificprinciples;cashbasisaccounting;accrualbasisaccounting;costprinciple;revenuereorganizationprinciple;matchingprinciple;materialityconstraint(cost-to-benefitconstraint);fulldisclosureprinciple;going-concernassumption;monetaryunitassumption;timeperiodassumption(periodicityassumption);businessentityassumption;consistencyconcept;conservatismconstraint;lowerofcostormarket;LIFOconformityrule;会计道德;会计欺诈，丑闻,虚假的会计报告;会计监督;严格的内部控制,会计原则,假设,和标准;社会责任;财务会计准则委员会,公认会计准则,证券交易委员会,国际会计准则委员会,国际财务报告准则;一般原则,具体原则;收付实现制;权责发生制会计;成本原则;收入确认原则,配比原则;物质性约束(效益成本约束);全面披露原则,持续经营假设;货币计量假设;会计分期假设(周期性假设);会计主体假设;一致性概念;保守主义约束;降低成本或市场;后进先出一致性规则;Accountingcycle;operatingcycle;accountingdocuments;sourcedocuments;salestickets;checks;purchaseorders;bills;invoice;cashregister;moneyandanymediumofexchange;deposit;moneyorders;promissorynote;writtenpromise;Asset;tangibleasset;intangibleasset;liability;owner’sequity;revenue;expense;profit;currentasset;non-currentasset;fixedasset;plantandequipment;cashdiscount;costofgoodssold;creditmemorandum;creditperiod;creditterms;debitmemorandum;discountperiod;EOM(endofmonth);FOBshippingpoint;FOBdestination;generalandadministrativeexpenses;grossmargin;inventory;listprice;multiple-stepincomestatement;periodicinventorysystem;perpetualinventorysystem;purchasereturnandallowance;shrinkage;supplementaryrecords;tradediscount;damageandlossintransit;transportation-in，transportation-out;itemizedcost;physicalcount;deterioration;会计循环;营业周期;会计凭证;原始凭证;销售票据,检查,采购订单,账单;发票;收银台;金钱和任何交换的媒介,存款,汇票,本票,书面承诺;资产,有形资产,无形资产,负债,所有者权益,收入,费用,利润,流动资产、非流动资产、固定资产、厂房和设备,现金折扣,销货成本;信用证;信贷时期,信贷条件;借项通知单;折扣期间，月末;寄发地交货,目的地交货;一般及行政费用,毛利;存货;定价;多级损益表;定期盘存制;永续盘存制;回购和津贴;损失;补充记录;商业折扣,伤亡和损失在运输过程中,运入运费，运出运费;会计成本;实物盘点;衰退;T-account;contraaccount;permanentaccounts;temporaryaccounts;transactionandevent;what-iforproposedtransaction;liquidation;netincomeorloss;IncomeSummary;saleoncredit,saleonaccount;receivables;payables;capital;supplies;notespayable;accumulateddepreciation;straight-linedepreciation;reducedbalancedepreciation;withdrawal;deferral;accruals;deferredexpensesorrevenues;accruedexpensesorrevenues;workingcapital;beginningbalance;endingbalance,end-of-periodbalance;normalbalance;oppositenormalbalance;short-term,long-term;pointoftime,periodoftime;priorperiod;fiscalyear,12consecutivemonthsor52weeks;calendaryear;naturalbusinessyear;closingentries;prepaidaccount;premium;journalentry;year-endadjustingentry;postingreferencecolumn;unearnedrevenue;丁字式帐户;抵销帐户;永久账户;临时账户,交易和事件,提出假设或事务;清算;净利润或损失;收益汇总;赊销,赊销;应收,应付款;资本;物料;应付票据,累计折旧;直线折旧,余额递减折旧;撤资;延迟;权责发生额;递延费用或收入;应计费用或收入,营运资本,期初余额,期末余额,期末余额;正常平衡;相反的正常平衡,短期、长期,时点,时期,前期;财政年度,连续12个月或52周,历年;自然年;结帐分录;预付帐户;溢价;日记账分录,年终调整分录;过账备查账,预收收入;businessdecision;lendingdecision;investment;return;financing;costofcapital;dividend;bonus;principalamount;interestrate;bookvalue;historicalvalue;residualvalue;salvagevalue;amount;Proratabasis;giftcard;giftcertificate;coupon;premium;salary;wage;pension;welfare;interest;vacation,vocation;carton,cartoon;patent;trademarks;copyrights;franchise;goodwill;licensingagreement;inflation;deflation;goodsintransit;goodsonconsignment;goodsdamagedorobsolete(deteriorate);goodswork-in-progress;incidentalcost;inventorycostingmethod;physicalflowofgoodsandcostfl