會(huì)計(jì)英語(yǔ)術(shù)語(yǔ)解釋(已修改)
2025-04-15 23:24 本頁(yè)面
【正文】 第一章Account payable 應(yīng)付賬款A(yù)ccount receivable 應(yīng)收賬款A(yù)ccounting 會(huì)計(jì)Accounting equation 會(huì)計(jì)等式Asset 資產(chǎn)Audit 審計(jì)Balance sheet 平衡表（資產(chǎn)負(fù)債表）Capital 資本Certified management accountant (CMA) 注冊(cè)管理會(huì)計(jì)Certified public accountant (CPA) 注冊(cè)會(huì)計(jì)師Corporation 公司Entity 主體Expense 費(fèi)用Financial accounting 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board (FASB) 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financial statements 財(cái)務(wù)報(bào)告Generally accepted accounting principles(GAAP)公認(rèn)接受會(huì)計(jì)準(zhǔn)則Ine statement 收入表（利潤(rùn)損益表）Liability 負(fù)債Management accounting 管理會(huì)計(jì)Net earnings 凈收益Net ine 凈收入Net loss 凈損失Net profit 凈利潤(rùn)Note payable 應(yīng)付票據(jù)Note receivable 應(yīng)收票據(jù)Owner’s equity 所有者權(quán)益Owner withdrawals 實(shí)收資本Partnership 合伙制Proprietorship 個(gè)體制Revenue 收入Shareholder 股東Statement of cash flows 現(xiàn)金流量表Statement of earnings 凈盈余報(bào)表Statement of financial position 財(cái)務(wù)狀況報(bào)表Statement of operations 運(yùn)營(yíng)表Statement of owner’s equity 所有者權(quán)益報(bào)表Stockholder 股東Transaction 交易第二章Account 賬簿、賬戶Chart of accounts會(huì)計(jì)科目表Credit把……記入貸方Debit把……記入借方Journal日記賬Ledger總賬、分類賬Normal balance 正常余額、平衡Posting登帳、過(guò)賬Trial balance 試算平衡第三章Accrual accounting 權(quán)責(zé)發(fā)生制book value(of a plant asset) 賬面價(jià)值 plant asset 固定資產(chǎn)Accrued expense 應(yīng)計(jì)費(fèi)用 cashbasis accounting 收付實(shí)現(xiàn)制 prepaid expense 預(yù)付費(fèi)用Accrued revenue 應(yīng)計(jì)收入 contra account 抵消賬戶 revenue principle 收入確認(rèn)準(zhǔn)則Accumulated depreciation累計(jì)折舊deferred revenue 遞延收入timeperiod concept會(huì)計(jì)期間Adjusted trial balance 調(diào)整試算平衡 depreciation折舊 unearned revenue遞延收入Adjusting entry 調(diào)整分錄 matching principle 配比原則第四章Accounting cycle 會(huì)計(jì)循環(huán) fixed asset固定資產(chǎn) plant asset 固定資產(chǎn)Closing the accounts 結(jié)賬 ine summary 損益匯總賬戶postclosing trial balance 試算平衡Closing entries 結(jié)賬分錄liquidity 流動(dòng)性 reversing entries
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