(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