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最全英文會(huì)計(jì)分錄

2023-02-19 10:26:35深圳會(huì)計(jì)培訓(xùn)

 。ㄘ(cái)務(wù)會(huì)計(jì))英文會(huì)計(jì)分錄

  accompanyingdocument

  附件

  account

  賬戶、科目

  accountpayable

  應(yīng)付賬款

  accounttitle/accountingitem

  會(huì)計(jì)科目

  accountingdocument/accountingvoucument

  會(huì)計(jì)憑證

  accountingelement

  會(huì)計(jì)要素

  accountingentity

  會(huì)計(jì)主體

  accountingentries

  會(huì)計(jì)分錄

  accountingequation/accountingidentity

  會(huì)計(jì)恒等式

  accountingfunction

  會(huì)計(jì)職能

  accountingpostulate

  會(huì)計(jì)假設(shè)

  accountingprinciple

  會(huì)計(jì)原則

  accountingreport/accountingstatement

  會(huì)計(jì)報(bào)表

  accountingstandard

  會(huì)計(jì)準(zhǔn)則

  accountingtimeperiodconcept

  會(huì)計(jì)分期

  accountsreceivable/receivables

  應(yīng)收賬款

  accrual-basisaccounting

  權(quán)責(zé)發(fā)生制原則

  accumulateddepreciation

  累計(jì)折舊

  amortizationexpense/expensenotallocated

  待攤費(fèi)用

  annualstatement

  年報(bào)

  ArthurAndersenWorldwide

  安達(dá)信全球

  assets

  資產(chǎn)

  balance

  余額

  balancesheet

  資產(chǎn)負(fù)債表

  begainningbalance/openingbalance

  期初余額

  capital

  資本

  capitalexpenditure

  資本性支出

  capitalshare

  股本

  capitalsurplus

  資本公積

  cash

  現(xiàn)金

  cashinbank

  銀行存款

  cashjournal

  現(xiàn)金日記賬

  cashonhand

  現(xiàn)金

  cashsystem(basis)ofaccounting/cash-basisprinci

  收付實(shí)現(xiàn)制

  certifiedpracticingaccountant

  注冊(cè)會(huì)計(jì)師

  comparabilityprinciple

  可比性原則

  compoundjournalentry

  復(fù)合分錄

  conservatism(保守)principle/theprudence(穩(wěn)健)prin

  謹(jǐn)慎性原則

  consistencyprinciple

  壹貫性原則

  contingentassets

  或有資產(chǎn)

  contingentliabilities

  或有負(fù)債

  costaccounting

  成本會(huì)計(jì)

  creditbalance

  貸方余額

  creditside

  貸方

  currentinvestment

  短期投資

  debitbalance

  借方余額

  debitside

  借方

  deferredassets

  遞延資產(chǎn)

  deferredliabilities

  遞延負(fù)債

  DeloitteToucheTohmatsu

  德勤

  depreciablelife

  折舊年限

  depreciationexpense

  折舊費(fèi)用

  depreciationrate

  折舊率

  descriptions

  

  doubleentry

  復(fù)式記賬

  double-entrybook-keeping

  復(fù)式簿記

  employeebenefitspayable

  應(yīng)付福利費(fèi)

  endingbalance

  期末余額

  ErnstYoungInternational

  安永

  estimateldscrapvalue

  估計(jì)殘值

  exchangegain

  匯兌收益

  exchangeloss

  匯兌損失

  expenses/charges

  費(fèi)用

  factoryoverhead/manufacturingexpense

  制造費(fèi)用

  financialaccounting

  財(cái)務(wù)會(huì)計(jì)

  financialexpense

  財(cái)務(wù)費(fèi)用

  fiscalyear/accountingperiods

  會(huì)計(jì)年度

  fixedassets

  固定資產(chǎn)

  floatingassets/currentassets

  流動(dòng)資產(chǎn)

  floatingliabilities/currentliability

  流動(dòng)負(fù)債

  generalledger

  總分類賬

  going-concernbasis

  持續(xù)運(yùn)營(yíng)

  goodwill

  商譽(yù)

  historicalcost

  歷史成本

  historicalcostprinciple

  歷史成本原則:

  incomestatement/profitandlossstatement

  利潤(rùn)表?yè)p益表

  incometax

  所得稅

  intangibleassets

  無(wú)形資產(chǎn)

  internationalaccounti


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