對會計科目中英文對照的補充與整理-文庫吧資料
2025-08-09 03:18本頁面
【正文】 商標(biāo)權(quán)專利權(quán)Intangiblepayments（7）無形資產(chǎn)Minimumfinancing資產(chǎn)負債表外籌資optionBargainlease融資租賃Operatingin以舊換新method年數(shù)總和法methodDoubledecliningmethodAccelerated（UOP）Unitsofproduction（SL）StraightlineObsolescencetearWearConstructioninprocessvalue凈值Depreciationvalue帳面價值A(chǔ)ccumulatedexpense折舊費用residual預(yù)計殘?nbsp。useful預(yù)計使用年限OriginalassetsorPlant（6）固定資產(chǎn)ofEffectiveinterestamortizationmethod直線攤銷法Maturitydate到期日Liquidatingdividends股票股利CashStock優(yōu)先股Commonrateratio,Marketraterate,ContractbondsPremiumbondsDiscountvaluevalue,債券面值Paymentdate除息日of股權(quán)登記日Declarationmethod合并法Equitymethod成本法on長期債券投資on長期股票投資Longterm（5）長期投資Costmethod零售價格法margin毛利法Lowerlimit上限r(nóng)ealizable可變現(xiàn)凈值Replacementvalue市價ororof成本或市價孰低法MovingLIFOfirstout后進先出法orFirstin,average加權(quán)平均法Specificshortagesoverages存貨盈余或短缺andPurchasePurchasePerpetualinventory定期盤存承銷人寄銷人寄銷pointinventoryRawinventoryin在產(chǎn)品存貨goods產(chǎn)成品存貨MerchandiseInventory（4）存貨ProtestEndorseDiscountnote本票Maturityrate利息率本金受款人出票人bearing不帶息票據(jù)bearing帶息票據(jù)writeoff直接沖銷法analysis帳齡分析法sheet資產(chǎn)負債表法statement損益表法debt備抵壞帳AllowanceexpenseBadallowancereturn銷售退回及折讓Cashdiscount商業(yè)折扣destination目的地交貨價shipping起運點交貨價Notereceivable應(yīng)收帳款Voucherscheck在途支票O(jiān)utstandingstatementBankstatement銀行對帳單支票petty定額備用金Sinkingassets流動資產(chǎn)in庫存現(xiàn)金in銀行存款現(xiàn)金entries結(jié)帳AdjustingWorksheetJournal普通日記帳PurchaseJournal銷售日記帳disbursements現(xiàn)金付款日記帳receipt現(xiàn)金收款日記帳TrialLedger明細分類帳GeneralJournalDocument原始憑證JournalAccountLedgerSystemAccountingProcedure/Cycle會計循環(huán)Earning留存收益ContributedLiabilities長期負債Currentassets流動資產(chǎn)FinancialBasis現(xiàn)金收付制AccrualPrinciplePrinciple穩(wěn)健性原則重大性原則ComparabilityPrinciple一致性原則ObjectivePrincipleFulldisclosurePrinciple配比原則RevenuePrinciple歷史成本原則虧損收益費用收入OwnersLiabilityAssetAssumption會計分期假設(shè)Continuity（Goingconcern）Assumption貨幣計量假設(shè)SeparateentityAnalysisStatements財務(wù)報表AccountingPrinciples會計原則AccountingAssumptions
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