會計相關(guān)名詞中英文對照

1、會計原則和假設(shè)：accounting principle 會計原則accrual- basis accounting 權(quán)責(zé)發(fā)生制原則accounting postulate 會計假設(shè)accounting entity 會計主體cash basis of accounting 收付實現(xiàn)制comparability principle 可比性原則the prudence principle 謹慎性原則consistency principle 一貫性原則historical cost 歷史成本historical cost principle 歷史成本原則:objectivity (reliabi

2、lity) principle 客觀性原則matching principle 配比原則materiality principle 重要性原則going-concern basis 持續(xù)經(jīng)營假設(shè)relevance principle 相關(guān)性原則the understandability principle 明晰性原則stable-monetary concept 貨幣計量會計科目：account 賬戶、科目資產(chǎn)負債表科目：account payable 應(yīng)付賬款accounts receivable / receivables 應(yīng)收賬款accumulated depreciation 累計折舊

3、amortization expense /expense not allocated 待攤費用assets 資產(chǎn)capital 資本capital share 股本cash 現(xiàn)金current investment 短期投資deferred assets 遞延資產(chǎn)deferred liabilities 遞延負債fixed assets 固定資產(chǎn)floating assets / current assets 流動資產(chǎn)current liability 流動負債goodwill 商譽intangible assets 無形資產(chǎn)liabilities 負債liability dividend

4、/ dividend payable 應(yīng)付股利long-term investment 長期投資long-term liabilities 長期負債net assets 凈資產(chǎn)notes payable 應(yīng)付票據(jù)notes receivable/ receivables 應(yīng)收票據(jù)owners equity 所有者權(quán)益prepayments / payment in advance 預(yù)付款項product cost / output cost 生產(chǎn)成本product / finished goods 產(chǎn)成品purchase 購貨raw materials 原材料reserve for bad d

5、ebts / bad debts expense /provisi 壞帳準備retained earnings 留存收益stock on hand / inventory 存貨tangible assets 有形資產(chǎn)taxes payable 應(yīng)交稅金unearned revenue 預(yù)收款項undistributed profits / undivided profits 未分配利潤value added tax 增值稅wages payable / salaries payable 應(yīng)付工資work in process / goods in process 在產(chǎn)品損益表科目：deprec

6、iation expense 折舊費用exchange gain 匯兌收益exchange loss 匯兌損失expenses/charges 費用factory overhead /manufacturing expense 制造費用financial expense 財務(wù)費用income tax 所得稅management expense 管理費用net income 凈收益net profit 凈利潤non-operating gain 營業(yè)外收入non-operating loss 營業(yè)外支出operating expense 營業(yè)費用operating revenue 營業(yè)收入per

7、iod expense 期間費用profit after tax 稅后利潤profit before tax 稅前利潤revenues 收入sales allowances 銷貨折讓sales discount 銷貨折扣revenue expenditure 收益性支出sales return 銷售退回sales revenue 銷售收入selling expense 銷售費用traveling expense 差旅費unrelated business income 營業(yè)外收益其他術(shù)語：accounting entries 會計分錄accounting equation / accounti

8、ng identity 會計恒等式accounting report /accounting statement 會計報表accounting standard 會計準則accounting time period concept 會計分期balance 余額balance sheet 資產(chǎn)負債表begainning balance/ opening balance 期初余額capital expenditure 資本性支出certified practicing accountant 注冊會計師compound journal entry 復(fù)合分錄contingent assets 或有資產(chǎn)

9、contingent liabilities 或有負債cost accounting 成本會計credit balance 貸方余額credit side 貸方debit balance 借方余額debit side 借方depreciation rate 折舊率double-entry book-keeping 復(fù)式簿記ending balance 期末余額estimateld scrap value 估計殘值financial accounting 財務(wù)會計fiscal year/ accounting periods 會計年度general ledger 總分類賬income state

10、ment /profit and loss statement 利潤表 損益表management accounting 管理會計obligee/ creditor 債權(quán)人Obligor/ invester 債務(wù)人perpetual inventory system 永續(xù)盤存制physical inventory system 實地盤存制posting document 記賬憑證quarterly statement 季報residual(salvage)value 折余價值(殘值)sales invoice 銷貨發(fā)票sales on account 賒銷source document 原始憑證starting-load cost / organization costs 開辦費statement of cash flow/ cash flow statement 現(xiàn)金流量表subsidiary accounts 明細賬戶subsidiary ledger 明細分類賬surplus reserve 盈余公