accompanying document 附件 account 賬戶、科目 account payable 應(yīng)付賬款 account title / accounting item 會(huì)計(jì)科目 accounting document/ accounting voucument 會(huì)計(jì)憑證 accounting element 會(huì)計(jì)要素 accounting entity 會(huì)計(jì)主體 accounting entries 會(huì)計(jì)分錄 accounting equation / accounting identity 會(huì)計(jì)恒等式 accounting function 會(huì)計(jì)職能 accounting postulate 會(huì)計(jì)假設(shè) accounting principle 會(huì)計(jì)原則 accounting report /accounting statement 會(huì)計(jì)報(bào)表 accounting standard 會(huì)計(jì)準(zhǔn)則 accounting time period concept 會(huì)計(jì)分期 accounts receivable / receivables 應(yīng)收賬款 accrual- basis accounting 權(quán)責(zé)發(fā)生制原則 accumulated depreciation 累計(jì)折舊 amortization expense /expense not allocated 待攤費(fèi)用 annual statement 年報(bào) Arthur Andersen Worldwide 安達(dá)信全球 assets 資產(chǎn) balance 余額 balance sheet 資產(chǎn)負(fù)債表 begainning balance/ opening balance 期初余額 capital 資本 capital expenditure 資本性支出 capital share 股本 capital surplus 資本公積 cash 現(xiàn)金 cash in bank 銀行存款 cash journal 現(xiàn)金日記賬 cash on hand 現(xiàn)金 cash system(basis)of accounting /cash-basis princi 收付實(shí)現(xiàn)制 certified practicing accountant 注冊(cè)會(huì)計(jì)師 comparability principle 可比性原則 compound journal entry 復(fù)合分錄 conservatism (保守) principle/the prudence (穩(wěn)健) prin 謹(jǐn)慎性原則 consistency principle 一貫性原則 contingent assets 或有資產(chǎn) contingent liabilities 或有負(fù)債 cost accounting 成本會(huì)計(jì) credit balance 貸方余額 credit side 貸方 current investment 短期投資 debit balance 借方余額 debit side 借方 deferred assets 遞延資產(chǎn) deferred liabilities 遞延負(fù)債 Deloitte Touche Tohmatsu 德勤 depreciable life 折舊年限 depreciation expense 折舊費(fèi)用 depreciation rate 折舊率 descriptions 摘要 double entry 復(fù)式記賬 double-entry book-keeping 復(fù)式簿記 employee benefits payable 應(yīng)付福利費(fèi) ending balance 期末余額 Ernst & Young International 安永國(guó)際 estimateld scrap value 估計(jì)殘值 exchange gain 匯兌收益 exchange loss 匯兌損失 expenses/charges 費(fèi)用 factory overhead /manufacturing expense 制造費(fèi)用 financial accounting 財(cái)務(wù)會(huì)計(jì) financial expense 財(cái)務(wù)費(fèi)用 fiscal year/ accounting periods 會(huì)計(jì)年度 fixed assets 固定資產(chǎn) floating assets / current assets 流動(dòng)資產(chǎn) floating liabilities / current liability 流動(dòng)負(fù)債 general ledger 總分類賬 going-concern basis 持續(xù)經(jīng)營(yíng) goodwill 商譽(yù) historical cost 歷史成本 historical cost principle 歷史成本原則: income statement /profit and loss statement 利潤(rùn)表 損益表 income tax 所得稅 intangible assets 無形資產(chǎn) international accounting 國(guó)際會(huì)計(jì) KPMG International 畢馬威國(guó)際 liabilities 負(fù)債 liability dividend / dividend payable 應(yīng)付股利 long-term investment 長(zhǎng)期投資 long-term liabilities 長(zhǎng)期負(fù)債 management accounting 管理會(huì)計(jì) management expense 管理費(fèi)用 matching principle 配比原則 materiality principle 重要性原則 monthly statement 月報(bào) negative goodwill 負(fù)商譽(yù) net assets 凈資產(chǎn) net cost 凈成本 net income 凈收益 net income apportionment 利潤(rùn)分配 net proceeds 凈收入 net profit 凈利潤(rùn) non-operating gain 營(yíng)業(yè)外收入 non-operating loss 營(yíng)業(yè)外支出 notes payable 應(yīng)付票據(jù) notes receivable/ receivables 應(yīng)收票據(jù) objectivity (reliability) principle 客觀性原則 obligee/ creditor 債權(quán)人 Obligor/ invester 債務(wù)人 operating expense 營(yíng)業(yè)費(fèi)用 operating revenue 營(yíng)業(yè)收入 owner’s equity 所有者權(quán)益 period expense 期間費(fèi)用 perpetual inventory system 永續(xù)盤存制 personal property 動(dòng)產(chǎn) physical inventory system 實(shí)地盤存制 posting document 記賬憑證 prepayments / payment in advance 預(yù)付款項(xiàng) Price Water House Coopers 普華永道 product cost / output cost 生產(chǎn)成本 product / finished goods 產(chǎn)成品 profit 利潤(rùn) profit after tax 稅后利潤(rùn) profit before tax 稅前利潤(rùn) purchase 購(gòu)貨 purchase return and allowances 購(gòu)貨退回與折讓 quarterly statement 季報(bào) raw materials 原材料 real estate 不動(dòng)產(chǎn) relevance principle 相關(guān)性原則 reserve for bad debts / bad debts expense /provisi 壞帳準(zhǔn)備 residual(salvage)value 折余價(jià)值(殘值) retains earning 留存收益 revenue expenditure 收益性支出 revenues 收入 sales allowances 銷貨折讓 sales discount 銷貨折扣 sales invoice 銷貨發(fā)票 sales on account 賒銷 sales return 銷售退回 sales revenue 銷售收入 selling cost 銷售成本 selling expense 銷售費(fèi)用 simple ournal entry 簡(jiǎn)單分錄 source document 原始憑證 stable-monetary concept 貨幣計(jì)量 starting-load cost / organization costs 開辦費(fèi) statement of cash flow/ cash flow statement 現(xiàn)金流量表 stock on hand / inventory 存貨 stub 存根 subsidiary accounts 明細(xì)賬戶 subsidiary ledger 明細(xì)分類賬 surplus reserve 盈余公積 T-account/ transfer T字形賬戶 tangible assets 有形資產(chǎn) taxes payable 應(yīng)交稅金 the understandability principle 明晰性原則 timeliness 及時(shí)性原則 transaction 交易 traveling expense 差旅費(fèi) trial balance 試算平衡 undistributed profits / undivided profits 未分配利潤(rùn) unearned revenue 預(yù)收款項(xiàng) unrelated business income 營(yíng)業(yè)外收益 useful life 使用年限 value added tax 增值稅 voucher 付款憑證 wages payable / salaries payable 應(yīng)付工資 work in process / goods in process 在產(chǎn)品