對(duì)會(huì)計(jì)科目中英文對(duì)照的補(bǔ)充與整理-在線瀏覽
2024-09-13 03:18本頁面
【正文】 ccounting會(huì)計(jì)要素ElementsAccounting會(huì)計(jì)實(shí)務(wù)過程ProceduresFinancial財(cái)務(wù)分析Financial會(huì)計(jì)主體假設(shè)AssumptionUnitofmeasure持續(xù)經(jīng)營假設(shè)AssumptionTimeperiod資產(chǎn)負(fù)債業(yè)主權(quán)益EquityRevenueExpenseIneLossCost收入實(shí)現(xiàn)原則PrincipleMatching全面披露原則（Reporting）客觀性原則PrincipleConsistent可比性原則PrincipleMaterialityConservatism權(quán)責(zé)發(fā)生制BasisCash財(cái)務(wù)報(bào)告ReportCurrent流動(dòng)負(fù)債LiabilitiesLongterm投入資本CapitalRetained（2）會(huì)計(jì)循環(huán)Accounting會(huì)計(jì)信息系統(tǒng)information帳戶會(huì)計(jì)科目會(huì)計(jì)分錄entrySource日記帳總分類帳LedgerSubsidiary試算平衡BalanceCashjournalCashjournalSales購貨日記帳JournalGeneral工作底稿調(diào)整分錄entriesClosing（3）現(xiàn)金與應(yīng)收帳款CashCashbankCashhandCurrent償債基金fundImprestcashCheck（cheque）Bank銀行存款調(diào)節(jié)表reconciliation在途存款depositOutstanding應(yīng)付憑單payableAccount應(yīng)收票據(jù)receivablepointpointTrade現(xiàn)金折扣discountSalesand壞帳費(fèi)用debt備抵法methodBadallowanceIneapproachBalanceapproachAgingmethodDirectmethodInterestnoteNoninterestnoteMakerPayeePrincipalInterest到期日datePromissory貼現(xiàn)背書拒付費(fèi)fee存貨商品存貨inventoryFinishedinventoryWorkprocess原材料存貨materials起運(yùn)地離岸價(jià)格shipping目的地抵岸價(jià)格destinationConsignmentConsignorConsigneePeriodic永續(xù)盤存inventory購貨購貨折讓和折扣allowancediscountsInventoryand分批認(rèn)定法identificationWeighted先進(jìn)先出法firstoutFIFOLostin,or移動(dòng)平均法averageLowercostmarketLCMMarket重置成本costNetvalueUpper下限limitGrossmethodRetail成本率ratio長期投資investmentInvestmentstocksInvestmentbondsCost權(quán)益法methodConsolidation股利宣布日dateDaterecordExdividend付息日dateFacePar債券折價(jià)on債券溢價(jià)on票面利率intereststated市場利率interestEffective普通股StockPreferred現(xiàn)金股利dividendsStock清算股利dividendsMaturity到期值valueStraightLineof實(shí)際利息攤銷法methodamortization固定資產(chǎn)assetsFixed原值valueExpectedlifeEstimatedvalueDepreciation累計(jì)折舊depreciationCarrying應(yīng)提折舊成本costNet在建工程磨損and過時(shí)直線法method工作量法method加速折舊法depreciation雙倍余額遞減法balance（DDB）Sumoftheyearsdigits（SYD）Trade經(jīng)營租賃leaseCapital廉價(jià)購買權(quán)purchase（BPO）Offbalancesheet最低租賃付款額lease無形資產(chǎn)assetsPatentsTrademarks,namesCopyrightsFranchisesGoodwillOrganization租賃權(quán)攤銷（8）流動(dòng)負(fù)債Liabilit
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