會計英語專業(yè)相關(guān)詞匯(參考版)
2025-04-06 23:24本頁面
【正文】 1．The accounting equation and the balance sheetAccounting 會計Assets 資產(chǎn)Balance sheet 資產(chǎn)負(fù)債表Bookkeeping 筆記Budget 預(yù)算表Capital 資本Creditor 應(yīng)付賬款Debtor 應(yīng)收賬款Equity 股東基金Horizontal balance sheet 橫式資產(chǎn)負(fù)債表Liabilities 負(fù)債Vertical balance sheets 豎式資產(chǎn)負(fù)債表2．The double entry system for assets, liabilities and capitalAccount 帳戶Credit 借方Debit 貸方Double entry bookkeeping 復(fù)式筆記3 The asset of stockPurchases 購Returns inwards 銷貨退回Returns outwards 購貨退出Sales 銷貨4 The effect of profit or loss on capital and the double entry system for expenses and revenuesDrawings 提取Expenses 費用Profit 利潤Revenues 收入5 Balancing off accountsBalancing the account 平帳6 The trial balanceTrial balance 試算表7 Trading and profit and loss account: an introductionGross loss 毛損Gross profit 毛利潤Net loss 純損Net profit 純利Profit and loss account 損益帳Trading account 購銷帳Trading and profit and loss account 購銷損益帳8 Balance sheetsCurrent assets 流動資產(chǎn)Current liabilities 流動負(fù)債Fixed assets 固定資產(chǎn)Long term liabilities 長期負(fù)債9 Trading and profit and loss accounts and balance sheets: further considerationsCarriage inwards 購物運費Carriage outwards 銷物運費Final accounts 結(jié)算帳戶10 Accounting conceptsAccrual concept 應(yīng)計概念Business entity concept 商業(yè)個體概念Consistency 一致性Cost concept 成本概念Dual aspect concept 雙面概念Going concern concept 繼續(xù)經(jīng)營概念Materiality 重要性Money measurement concept 價值衡量概念Objectivity
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