會(huì)計(jì)實(shí)用英語(yǔ)術(shù)語(yǔ)(編輯修改稿)
2025-04-30 23:24 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 t price per share. ratio （派息率）Common dividends per share dividend by earnings per share. system （復(fù)試記賬法）The method usually followed for recording transactions, whereby at least two accounts are always affected by each transaction. (分類(lèi)賬)The records for a group of related accounts kept current in a systematic manner.4. ledger （總分類(lèi)賬）The collection of accounts that accumulates the amounts reported in the major financial statements. （T形賬戶(hù)）Simplified version of ledger accounts that takes the form of the capital letter T. （余額）The difference between the total leftside and rightside amounts in an account at any particular time. （借方）An entry or balance on the left side of an account. （貸方）An entry or balance on the right side of an account. (Debit)A word often used instead of debit. documents (原始憑證)The supporting original records of any transactions. of original entry （原始分錄帳本）A formal chronological record of how the entity’s transactions affect the balances in pertinent accounts. journal (普通日記賬)The most mon example of a book of original entry。 a plete chronological record of transactions. balance (試算表)A list of all accounts in the general ledger with their balance. （記入分類(lèi)帳）The process of entering transactions into the journal. entry （日記帳分錄）An analysis of the affects of a transaction on the accounts, usually acpanied by an explanation.5. depreciation (allowance for depreciation) （累計(jì)折舊）The cumulative sum of all depreciation recognized since the date of acquisition of the particular assets described. processing 數(shù)據(jù)處理The totality to the procedures used to record, analyze store, and report on chosen activities. transactions (顯性交易)Events such as cash receipts and disbursements, credit purchases, and credit sales that trigger nearly all daytoday routine entries. transactions （非顯性交易）Events (such as the passage of time) that do not generate source documents or visible evidence of the event and are not recognized in the accounting records until the end of an accounting period. (adjusting entries) （調(diào)帳）Endofperiod entries that assign the financial effects of implicit transactions to the appropriate time periods. (應(yīng)計(jì))To accumulate a receivable or payable during a given period even though no explicit transactions occurs. revenue (revenue received in advance, deferred revenue, deferred credit) （未實(shí)現(xiàn)收入）Revenue received and recorded before it is earned. ine （稅前利潤(rùn)）Ine before ine taxes. balance sheet (分類(lèi)資產(chǎn)負(fù)債表)A balance sheet that groups the accounts into subcategories to help readers quickly gain a perspective on the pany’s financial position. assets （流動(dòng)資產(chǎn)）Cash plus assets that are expected to be converted to cash or sold or consumed during the next 12 months or within the normal operating cycle if longer that a year. liabilities （流動(dòng)負(fù)債）Liabilities that fall due within the ing year or within the normal operating cycle if longer than a year. capital （營(yíng)運(yùn)資金、資本）The excess of current assets over current liabilities. （償付能力）An entity’s ability to meet its immediate financial obligations as they bee due. ratio (working capital ratio) （流動(dòng)比率）Current assets divided by current liabilities.Current ratio = Current assets / Current liabilities.6. format （報(bào)表格式之一）A classified balance s
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