會(huì)計(jì)實(shí)用英語術(shù)語(已修改)
2025-04-15 23:24 本頁面
【正文】 1. Accounting(會(huì)計(jì))The process of indentifying,recording,summarizing,and reporting economic information to dicision makers. accounting(財(cái)務(wù)會(huì)計(jì))The field of accounting that serves external decision makers,such as stockholders,suppliers,banks,and government agencies. accounting(管理會(huì)計(jì))The field of accounting that serves internal decision makers,such as top executives,department heads,hosptil administrators,and people at other management levels within an or organization. report(年報(bào))A bination of financial statements,management discussion and analysis,and graphs and charts that is provided annually to investors. sheet (statement of financial position,statement of financial condition)(資產(chǎn)負(fù)債表)A financial statement that shows the financial status of a business entity at a particular instant in time. sheet equation(資產(chǎn)負(fù)債方程式)Assets = Liabilities + Owners39。 equity.(資產(chǎn))Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows. (負(fù)債)Economic obligations of the arganization to outsiders ,or claims against its assets by outsiders.’ equity （所有者權(quán)益）The residual interest in the organization’s assets after deducting liabilities. payable （應(yīng)付票據(jù)）Promissory notes that are evidence of a debt and state the terms of payment. （實(shí)體）An organization or a section of an organization that stands apart from other organization and individuals as a separate economis unit. （交易）Any event that both affects the financial position of an entity and be reliably recorded in money terms. （存貨）Goods held by a pany for the purpose of sale to customers. （帳戶）A summary record of the changes in a particular assets,liability,or oweners’ equity. account （貿(mào)易賬戶，來往帳目）Buying or selling on credit, usually by just an “authorized signature” of the buyer. payable （應(yīng)付帳款）A liability that results from a purchase of goods or services on open account. (債權(quán)人)A person or antity to whom money is owed. (債務(wù)人)A person or entity that owes money to another. proprietorship (個(gè)體經(jīng)營、獨(dú)資經(jīng)營)A separate organization with a single owner. (合伙)A form of organization that joins two or more individuals together as coowners2. (公司)A business organization that is created by individual state laws. liability (有限責(zé)任)A feature of the corporate form of organization whereby corporate creditors ordinarily have claims against the corporate assets owners’ assets are not subject to the creditors’ grasp. owned (公有)A corporation in which shares in the ownership are sold to the public. owned (私有)A corporation owned by a family,a small group of shareholders,or a single individual,in which shares of ownership are not publicly sold.’ equity (shareholders’ equity) （股東權(quán)益）Owners’ equity of a excess of assets over liabilities of a corporation. capital（實(shí)際投入資本）The total capital investment in a corporation by its owners both at and subsequent to the inception of business. value（票面值）The nominal dollar amount printed on stock certificates. stock (capital stock) （普通股）Stock representing the class of owners having a “residual” ownership of a corporation. （審計(jì)師）A person who examines the information used by managers to prepare the financial statements and attests to the credibility of those statements. public accountant (CPA) （注冊會(huì)計(jì)師）In the United States, a pe
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