| sales revenue 销售收入 |
| net income 净利润 |
| expense 费用 |
| operating margin 营业毛利 |
| accounting concepts 会计概念 |
| investor 投资者 |
| creditor 债权人 |
| to keep accounting records 记账 |
| financial statements 财务报表 |
| sales volume 销售量 |
| return on investment 投资报酬 |
| to manage a business 管理一个企业 |
| financial accounting 财务会计 |
| management accounting 管理会计 |
| tax accounting 税务会计 |
| financial resources 财务资源 |
| obligations 债务 |
| economic entity 经济实体 |
| financial position 财务状况 |
| results of operation 经营成果 |
| assets 资产 |
| inventory 存货 |
| owners' interest 所有者权益 |
| general-purpose accounting information 通用会计信息 |
| management 管理，管理层（管理当局） |
| bank account 银行账户 |
| merchandise 商品 |
| warehouse 仓库 |
| tax planning 纳税筹划 |
| accounting system 会计制度 |
| cash register 现金出纳机 |
| checkbook 支票簿 |
| profitability 获利能力 |
| resource allocation 资源配置 |
| cash flows 现金流量 |
| capital allocation 资本配置 |
| taxable income 应税所得 |
| income tax return 所得税申报单 |
| cost-effective 符合成本效益原则的 |
| computer-based accounting system 计算机会计系统 |
| manual accounting system 手工会计系统 |
| CPA firm 会计师事务所 |
| internal control 内部控制 |
| Sarbanes-Oxley Act(SOX) 萨班斯法案 |
| trade association 同业公会 |
| labor unions 工会 |
| general public 普通公众 |
| public company 公众持股公司；上市公司 |
| cash flow prospects 现金流量预测 |
| return of investment 投资收回 |
| interim financial statements 中期财务报表 |
| balance sheet 资产负债表 |
| income statement 利润表 |
| statement of cash flows 现金流量表 |
| board of directors 董事会 |
| chief executive officer(CEO) 首席执行官 |
| Chief financial officer(CFO) 财务总监 |
| vice-president 副总裁 |
| line supervisor 生产线主管 |
| human resources 人力资源 |
| timeliness 及时性 |
| integrity/fairness 公允 |
| generally accepted accounting principles(GAAP) 公认会计原则 |
| financial accounting standard 财务会计准则 |
| relevance 相关性 |
| reliability 可靠性 |
| elements of financial statements 会计报表要素 |
| to prepare financial statements 编制财务报表 |
| audit 审计 |
| certified public accountant(CPA) 注册会计师 |
| management accountant 管理(企业)会计师 |
| internal auditor 内部审计师 |
| objectivity 客观性 |
| due care 应有的谨慎（关注） |
| confidentiality 保密 |
| public accouning 公共会计 |
| sole practitioners （职业人员）单独开业者 |
| controller 会计长 |
| financial forecasting/budget 财务预算 |
| cost accounting 成本会计 |
| internal auditing 内部审计 |
| bookkeeping 簿记 |
| interest 利息 |
| notes 报表附注 |
| shareholde 股东 |
| personal competence 个人胜任能力 |
| judgment 判断 |
| ethical behavior 道德行为 |
| chapter 2 |
| to sell merchandise on credit 赊销 |
| to meet payment obligations 履行还款义务 |
| dividends 股利 |
| corporation 公司 |
| sole proprietorship 独资企业 |
| partnership 合伙企业 |
| positive cash flows 现金流入(正现金流) |
| negative cash flows 现金流出(负现金流) |
| owners' equity 所有者权益 |
| notes receivable 应收票据 |
| accounts receivable 应收帐款 |
| supplies 耗用品存货 |
| notes payable 应付票据 |
| accounts payable 应付帐款 |
| salaries payable 应付工资 |
| Capital 股本 |
| retained earnings 留存收益 |
| the entity principle 会计主体原则 |
| business entity 企业主体 |
| collection of a receivable 一笔应收帐款收现 |
| amounts due from customer 应收客户款 |
| bonds 债券 |
| patent rights 专利权 |
| current value 现值 |
| the cost principle 历史成本原则 |
| net realizable value 可实现净值 |
| the going-concern assumption 持续经营假设 |
| the objectivity principle 客观性原则 |
| the stable-dollar assumption 币值稳定假设 |
| inflation 通货膨胀 |
| deflation 通货紧缩 |
| current appraised value 现行评估价值 |
| replacement cost 重置成本 |
| to purchase merchandise on account 赊购商品 |
| to finance expansion 为扩张筹资 |
| accrued expenses 应计费用 |
| accounting equation 会计等式 |
| net loss 净亏损 |
| limited liability 有限责任 |
| transferability of ownership 所有权可转让 |
| liquidity 流动性 |
| due date of major liabilities 大额负债的到期日 |
| auditors' report 审计报告 |
| adequate disclosure 充分披露 |
| subsequent event 期后事项 |
| financial statement date 报表日 |
| annual financial statements 年度财务报表 |
| window dressing 粉饰 |
1 accounting cycle 会计循环
2 to journalize transactions 在日记帐中登记交易
3 post 过帐
4 journal entry 日记帐分录
5 ledger account 分类帐帐户
6 trial balance 试算平衡表
7 end-of-period adjustment 期末调整
8 adjusted trial balance 调整后试算平衡表
9 closing entry 结帐分录
10 after-closing trial balance 结帐后试算平衡表
11 accountability 报告责任
12 account 帐户
13 ledger 分类帐
14 debit side 借方
15 credit side 贷方
16 debit 借记
17 credit 贷记
18 balance 余额
19 debit balance 借方余额
20 credit balance 贷方余额
21 double-entry accounting 复式记帐会计
22 journal 日记帐
23 general journal 普通日记帐
24 general ledger 总分类帐
25 running balance 即时余额
26 depreciation 折旧
27 the time period principle 会计期间原则
28 fiscal year 财政年度 .
29 the realization principle (收入)实现原则
30 the matching principle 配比原则
31 conservatism 谨慎
32 accrual basis accounting 权责发生制会计
33 cash basis accounting 现金制会计
Chapter 4
1 adjusting entries 调整分录
2 accrued expense 应计（未付）费用
3 unexpired insurance 未到期保险
4 accumulated depreciation 累计折旧
5 contra-asset account 资产抵消帐户
6 prepaid expense 预付费用
7 insurance policy 保险单
8 depreciation 折旧
9 depreciable expense 折旧费用
10 depreciable assets 应折旧资产
11 book value/carrying value 帐面价值
12 straight-line method of depreciation 直线折旧法
13 unearned revenue 未实现收入(预收收入)
14 deferred revenue 递延收入(预收收入)
15 materiality 重要性
16 immaterial 不重要的
Chapter 5
1 statement of retained earnings 留存收益表
2 current asset 流动资产
3 current liability 流动负债
4 temporary accounts 临时性账户
5 income summary 损益汇总
6 worksheet 工作底稿
Copyright © 2019-2025 51dongshi.net 版权所有
违法及侵权请联系：TEL:177 7030 7066 E-MAIL:11247931@qq.com 本站由北京市万商天勤律师事务所王兴未律师提供法律服务
