會(huì)計(jì)英語的常用術(shù)語

會(huì)計(jì)英語的常用術(shù)語會(huì)計(jì)英語的常用術(shù)語1.accountingn.會(huì)計(jì)；會(huì)計(jì)學(xué)accountn..賬，賬目a/c；賬戶e.g.T-account:Taccountpayablereceivable應(yīng)收賬款）；accountant.會(huì)計(jì)人員，會(huì)計(jì)師CPA（certifiedpublicaccountant）注冊(cè)會(huì)計(jì)師Accountingconceptsentity會(huì)計(jì)主體；entity實(shí)體，主體2）goingconcern3）accountingperiod會(huì)計(jì)分期financialyear/fiscalyear會(huì)計(jì)年度（financialadj.財(cái)務(wù)的，金融的；fiscaladj.財(cái)政的）4）moneymeasurement貨幣計(jì)量人民幣RMB￥美元US$英鎊￡法國法郎FFr*權(quán)責(zé)發(fā)生制accrualbasis.accrualn.accruee.g.accruedliabilities，應(yīng)計(jì)未付負(fù)債QualityofaccountinginformationreliabilityrelevanceunderstandabilitycomparabilitysubstanceoverformmaterialityprudencetimelinessElementsofaccounting–currentassets流動(dòng)資產(chǎn)cashandcashequivalents現(xiàn)金及現(xiàn)金等價(jià)物（bankdeposit）inventory存貨receivable應(yīng)收賬款prepaidexpense預(yù)付費(fèi)用–non-currentassets固定資產(chǎn)property（landandbuilding）不動(dòng)產(chǎn),plant廠房,equipment設(shè)備（PPE）e.g.ThetotalassetsownedbyWilsoncompanyonDecember31,2006wasUS$1,500,000.2）Liabilities:負(fù)債fundsprovidedbythecreditors.creditor債權(quán)人，賒銷方–currentliabilities當(dāng)期負(fù)債non-currentliabilities長期負(fù)債totalliabilitiesaccountpayable應(yīng)付賬款loan貸款advancefromcustomers預(yù)收款bond債券（由政府發(fā)行,governmentbond/treasurybond政府債券，國庫券）debenture債券（由有限公司發(fā)行）Owners’equity:所有者權(quán)益assets）fundsprovidedbytheinvestors.Investor–paidincapital（contributedcapital）實(shí)收資本–shares/capitalstock（u.s.）股票retainedearnings留存收益同時(shí)記住幾個(gè)單詞dividend分紅beginningretainedearningsendingretainedearnings–reserve儲(chǔ)備金（資產(chǎn)重估儲(chǔ)備金，股票溢價(jià)賬戶）e.g.Thecompanyoffered/issued10,000sharesatthepriceofUS$2.30each.Revenuesalesrevenue銷售收入interestrevenue利息收入rentrevenue租金收入Expensecostofsales銷售成本,wagesexpense工資費(fèi)用6）Profit（income,gain）:利潤netprofit,netincome5.Financialstatement財(cái)務(wù)報(bào)表1）balancesheet資產(chǎn)負(fù)債表2）incomestatement利潤表3）statementofretainedearnings所有者權(quán)益變動(dòng)表4）cashflowstatement現(xiàn)金流量表6.Accountingcyclejournalentries日記賬generaljournalledgertrialbalanceadjustingentries調(diào)整分錄adjustedtrialbalance調(diào)整后的試算平衡表Financialstatements財(cái)務(wù)報(bào)表closingentry完結(jié)分錄貸Double-entrysystem復(fù)式記賬7.ExercisepurchasesofinventoryincashforRMB￥3,000現(xiàn)金人民3,000Dr.inventory3,0003,000Cr.cash3,000貸：現(xiàn)金3,000salesonaccountofUS$10,00010,000美元Dr.accountreceivable10,000借：應(yīng)收賬款10,000Cr.salesrevenue10,00010,000paidRMB￥50,000insalaries&wages支付工資人民幣50,000Dr.wages&salariesexpense50,000借：職工薪酬50,000Cr.bankdeposit50,000貸：銀行存款50,000cashsaleofUS$1,1801,180Dr.cash1,180借：現(xiàn)金1,180Cr.salesrevenue1,180貸：銷售收入1,