(财务会计)英文会计分录
accompanyingdocument
附件
account
账户、科目
accountpayable
应付账款
accounttitle/accountingitem
会计科目
accountingdocument/accountingvoucument
会计凭证
accountingelement
会计要素
accountingentity
会计主体
accountingentries
会计分录
accountingequation/accountingidentity
会计恒等式
accountingfunction
会计职能
accountingpostulate
会计假设
accountingprinciple
会计原则
accountingreport/accountingstatement
会计报表
accountingstandard
会计准则
accountingtimeperiodconcept
会计分期
accountsreceivable/receivables
应收账款
accrual-basisaccounting
权责发生制原则
accumulateddepreciation
累计折旧
amortizationexpense/expensenotallocated
待摊费用
annualstatement
年报
ArthurAndersenWorldwide
安达信全球
assets
资产
balance
余额
balancesheet
资产负债表
begainningbalance/openingbalance
期初余额
capital
资本
capitalexpenditure
资本性支出
capitalshare
股本
capitalsurplus
资本公积
cash
现金
cashinbank
银行存款
cashjournal
现金日记账
cashonhand
现金
cashsystem(basis)ofaccounting/cash-basisprinci
收付实现制
certifiedpracticingaccountant
注册会计师
comparabilityprinciple
可比性原则
compoundjournalentry
复合分录
conservatism(保守)principle/theprudence(稳健)prin
谨慎性原则
consistencyprinciple
壹贯性原则
contingentassets
或有资产
contingentliabilities
或有负债
costaccounting
成本会计
creditbalance
贷方余额
creditside
贷方
currentinvestment
短期投资
debitbalance
借方余额
debitside
借方
deferredassets
递延资产
deferredliabilities
递延负债
DeloitteToucheTohmatsu
德勤
depreciablelife
折旧年限
depreciationexpense
折旧费用
depreciationrate
折旧率
descriptions
doubleentry
复式记账
double-entrybook-keeping
复式簿记
employeebenefitspayable
应付福利费
endingbalance
期末余额
ErnstYoungInternational
安永
estimateldscrapvalue
估计残值
exchangegain
汇兑收益
exchangeloss
汇兑损失
expenses/charges
费用
factoryoverhead/manufacturingexpense
制造费用
financialaccounting
财务会计
financialexpense
财务费用
fiscalyear/accountingperiods
会计年度
fixedassets
固定资产
floatingassets/currentassets
流动资产
floatingliabilities/currentliability
流动负债
generalledger
总分类账
going-concernbasis
持续运营
goodwill
商誉
historicalcost
历史成本
historicalcostprinciple
历史成本原则:
incomestatement/profitandlossstatement
利润表损益表
incometax
所得税
intangibleassets
无形资产
internationalaccounti