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    最全英文會(huì)計(jì)分錄

    2023-02-19 10:26:35深圳會(huì)計(jì)培訓(xùn)

      (財(cái)務(wù)會(huì)計(jì))英文會(huì)計(jì)分錄

      accompanyingdocument

      附件

      account

      賬戶、科目

      accountpayable

      應(yīng)付賬款

      accounttitle/accountingitem

      會(huì)計(jì)科目

      accountingdocument/accountingvoucument

      會(huì)計(jì)憑證

      accountingelement

      會(huì)計(jì)要素

      accountingentity

      會(huì)計(jì)主體

      accountingentries

      會(huì)計(jì)分錄

      accountingequation/accountingidentity

      會(huì)計(jì)恒等式

      accountingfunction

      會(huì)計(jì)職能

      accountingpostulate

      會(huì)計(jì)假設(shè)

      accountingprinciple

      會(huì)計(jì)原則

      accountingreport/accountingstatement

      會(huì)計(jì)報(bào)表

      accountingstandard

      會(huì)計(jì)準(zhǔn)則

      accountingtimeperiodconcept

      會(huì)計(jì)分期

      accountsreceivable/receivables

      應(yīng)收賬款

      accrual-basisaccounting

      權(quán)責(zé)發(fā)生制原則

      accumulateddepreciation

      累計(jì)折舊

      amortizationexpense/expensenotallocated

      待攤費(fèi)用

      annualstatement

      年報(bào)

      ArthurAndersenWorldwide

      安達(dá)信全球

      assets

      資產(chǎn)

      balance

      余額

      balancesheet

      資產(chǎn)負(fù)債表

      begainningbalance/openingbalance

      期初余額

      capital

      資本

      capitalexpenditure

      資本性支出

      capitalshare

      股本

      capitalsurplus

      資本公積

      cash

      現(xiàn)金

      cashinbank

      銀行存款

      cashjournal

      現(xiàn)金日記賬

      cashonhand

      現(xiàn)金

      cashsystem(basis)ofaccounting/cash-basisprinci

      收付實(shí)現(xiàn)制

      certifiedpracticingaccountant

      注冊(cè)會(huì)計(jì)師

      comparabilityprinciple

      可比性原則

      compoundjournalentry

      復(fù)合分錄

      conservatism(保守)principle/theprudence(穩(wěn)健)prin

      謹(jǐn)慎性原則

      consistencyprinciple

      壹貫性原則

      contingentassets

      或有資產(chǎn)

      contingentliabilities

      或有負(fù)債

      costaccounting

      成本會(huì)計(jì)

      creditbalance

      貸方余額

      creditside

      貸方

      currentinvestment

      短期投資

      debitbalance

      借方余額

      debitside

      借方

      deferredassets

      遞延資產(chǎn)

      deferredliabilities

      遞延負(fù)債

      DeloitteToucheTohmatsu

      德勤

      depreciablelife

      折舊年限

      depreciationexpense

      折舊費(fèi)用

      depreciationrate

      折舊率

      descriptions

      

      doubleentry

      復(fù)式記賬

      double-entrybook-keeping

      復(fù)式簿記

      employeebenefitspayable

      應(yīng)付福利費(fèi)

      endingbalance

      期末余額

      ErnstYoungInternational

      安永

      estimateldscrapvalue

      估計(jì)殘值

      exchangegain

      匯兌收益

      exchangeloss

      匯兌損失

      expenses/charges

      費(fèi)用

      factoryoverhead/manufacturingexpense

      制造費(fèi)用

      financialaccounting

      財(cái)務(wù)會(huì)計(jì)

      financialexpense

      財(cái)務(wù)費(fèi)用

      fiscalyear/accountingperiods

      會(huì)計(jì)年度

      fixedassets

      固定資產(chǎn)

      floatingassets/currentassets

      流動(dòng)資產(chǎn)

      floatingliabilities/currentliability

      流動(dòng)負(fù)債

      generalledger

      總分類賬

      going-concernbasis

      持續(xù)運(yùn)營(yíng)

      goodwill

      商譽(yù)

      historicalcost

      歷史成本

      historicalcostprinciple

      歷史成本原則:

      incomestatement/profitandlossstatement

      利潤(rùn)表?yè)p益表

      incometax

      所得稅

      intangibleassets

      無(wú)形資產(chǎn)

      internationalaccounti


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