會(huì)計(jì)英語(yǔ)術(shù)語(yǔ)解釋-wenkub
2023-04-18 23:24:30 本頁(yè)面
【正文】 r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 轉(zhuǎn)回分錄Current asset 流動(dòng)資產(chǎn)longterm asset 長(zhǎng)期資產(chǎn) temporary accounts 臨時(shí)性賬戶Current liability 流動(dòng)負(fù)債 longterm liability 長(zhǎng)期負(fù)債 work sheet 工作表Current ratio 流動(dòng)比率 operating cycle 營(yíng)業(yè)周期Debt ratio 資產(chǎn)負(fù)債率 permanent accounts 永久性賬戶第五章Cost of goods sold 銷售成本 Cost of sales 銷貨成本Gross margin邊際收入Gross margin pencentage毛利潤(rùn)率Gross profit毛利潤(rùn)Gross profit pencentage毛利率Ine from operations運(yùn)營(yíng)收入inventory存貨inventory turnover 存貨周轉(zhuǎn)Invoice 發(fā)票，收據(jù)，單證Multistep ine statement多步式利潤(rùn)表Net purchases凈銷售Net sales revenue凈銷售收入Operating expenses運(yùn)營(yíng)成本Operating ine 運(yùn)營(yíng)收入Other expense其他費(fèi)用Other revenue其他收入Periodic inventory system 定期盤(pán)存制Perpetual inventory system永續(xù)盤(pán)存制sales銷售Sales discount銷售折扣Sales returns and allowances銷售返還補(bǔ)貼Sales revenue 銷售收入singlestep ine statement單步式利潤(rùn)表第六章Averagecost method 平均成本法 Conservatism謹(jǐn)慎性原則Consistency principle 持續(xù)經(jīng)營(yíng)Disclosure principle 充分性披露（原則）Firsrin firstout(FIFO) inventory costing method 先進(jìn)先出法Weighted average inventory costing
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