會計英語術語解釋(已修改)
2025-04-15 23:24 本頁面
【正文】 第一章Account payable 應付賬款Account receivable 應收賬款Accounting 會計Accounting equation 會計等式Asset 資產Audit 審計Balance sheet 平衡表（資產負債表）Capital 資本Certified management accountant (CMA) 注冊管理會計Certified public accountant (CPA) 注冊會計師Corporation 公司Entity 主體Expense 費用Financial accounting 財務會計Financial Accounting Standards Board (FASB) 財務會計準則委員會Financial statements 財務報告Generally accepted accounting principles(GAAP)公認接受會計準則Ine statement 收入表（利潤損益表）Liability 負債Management accounting 管理會計Net earnings 凈收益Net ine 凈收入Net loss 凈損失Net profit 凈利潤Note payable 應付票據(jù)Note receivable 應收票據(jù)Owner’s equity 所有者權益Owner withdrawals 實收資本Partnership 合伙制Proprietorship 個體制Revenue 收入Shareholder 股東Statement of cash flows 現(xiàn)金流量表Statement of earnings 凈盈余報表Statement of financial position 財務狀況報表Statement of operations 運營表Statement of owner’s equity 所有者權益報表Stockholder 股東Transaction 交易第二章Account 賬簿、賬戶Chart of accounts會計科目表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、過賬Trial balance 試算平衡第三章Accrual accounting 權責發(fā)生制book value(of a plant asset) 賬面價值 plant asset 固定資產Accrued expense 應計費用 cashbasis accounting 收付實現(xiàn)制 prepaid expense 預付費用Accrued revenue 應計收入 contra account 抵消賬戶 revenue principle 收入確認準則Accumulated depreciation累計折舊deferred revenue 遞延收入timeperiod concept會計期間Adjusted trial balance 調整試算平衡 depreciation折舊 unearned revenue遞延收入Adjusting entry 調整分錄 matching principle 配比原則第四章Accounting cycle 會計循環(huán) fixed asset固定資產 plant asset 固定資產Closing the accounts 結賬 ine summary 損益匯總賬戶postclosing trial balance 試算平衡Closing entries 結賬分錄liquidity 流動性 reversing entries
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