2023年-會(huì)計(jì)英語(yǔ)專業(yè)相關(guān)詞匯

會(huì)計(jì)資產(chǎn)會(huì)計(jì)資產(chǎn)1.TheaccountingequationandthebalancesheetAccountingAssetsBalancesheet資產(chǎn)負(fù)債表Bookkeeping筆記Budget預(yù)算表Capital資本Creditor應(yīng)付賬款Debtor應(yīng)收賬款Equity股東基金Horizontalbalancesheet 橫式資產(chǎn)負(fù)債表Liabilities負(fù)債Verticalbalancesheets豎式資產(chǎn)負(fù)債表2.Thedoubleentrysystemforassets,liabilitiesandcapitalAccount帳戶Credit借方Debit貸方Doubleentrybookkeeping復(fù)式筆記Erroroftransposition 位置錯(cuò)誤Suspenseaccount 暫t己帳singleentryandincompleterecordsStatementofaffairs 清算資產(chǎn)負(fù)債表說明書Statementofprofit 利潤(rùn)估價(jià)表receiptsandpaymentsaccountsandincomeandexpenditureaccountsAccumulatedfundIncomeandexpenditureReceiptsandpaymentsaccountsSubscriptionsEntrancefeeSurplusDeficit33manufacturingaccountsDirectcostsFactoryoverheadcostsManufacturingaccountPrimecostProductioncost積累基金收益及費(fèi)用帳資金收支帳會(huì)費(fèi)入會(huì)費(fèi)盈余虧損直接成本間接制造成本制造成本帳主要成本生產(chǎn)成本Totalcost總成本W(wǎng)orkinprogress在造品34departmentalaccountsContribution邊際利潤(rùn)Negativecontribution邊際虧損35partnershipaccounts:anintroductionFixedcapitalaccounts固定資本帳戶Fixedcapitalaccounts固定資本帳戶Fluctuatingcapitalaccounts浮動(dòng)資本帳戶Interestoncapital資本利息Fluctuatingcapitalaccounts浮動(dòng)資本帳戶Interestoncapital資本利息Interestondrawings提取利息Interestondrawings提取利息Limitedpartner有限責(zé)任合伙人Limitedpartner有限責(zé)任合伙人Partnership合伙Partnership合伙Partnershipsalaries合伙人薪金36goodwillGoodwill商譽(yù)Superprofits超額利潤(rùn)37partnershipaccounts:continuedrevaluationofassetsRevaluation重估Partnershipsalaries合伙人薪金36goodwillGoodwill商譽(yù)Superprofits超額利潤(rùn)37partnershipaccounts:continuedrevaluationofassetsRevaluation重估38partnershipdissolution法庭案例解散TheGarnervMurrayrule法庭案例解散Dissolution39anintroductiontothefinalaccountsoflimitedliabilitycompaniesDebentureDirectorsDividendsLimitedcompanyOrdinarysharesPreferencesharesPreliminaryexpensesPrivatecompanyPubliccompanyReserveaccountsSharesBonusshares債券董事股息有限公司普通股優(yōu)先股開辦費(fèi)私營(yíng)有限公司公眾有限公司儲(chǔ)備帳股份紅股40purchaseofexistingpartnershipandsoletraders'businessBusinesspurchase 商業(yè)收購(gòu)Goodwillonpurchase 收購(gòu)商譽(yù)CapitalreserveonpurchaseAmalgamationCapitalreserveonpurchaseAmalgamation收購(gòu)負(fù)商譽(yù)/資本儲(chǔ)備合并cashflowstatements:anintroductionCashflowstatement 現(xiàn)金流量表Operatingactivities 經(jīng)營(yíng)業(yè)務(wù)Returnsoninvestmentsandservicingoffinance投資回報(bào)及融資成本Taxation 稅項(xiàng)Investingactivities 投資業(yè)務(wù)Financing 融資introductiontoaccountingratiosMargin 毛利Mark-up 加成Stockturn 存貨周轉(zhuǎn)43anintroductiontotheanalysisandinterpretationofaccountingstatement酸性測(cè)驗(yàn)比率應(yīng)付帳款比率酸性測(cè)驗(yàn)比率應(yīng)付帳款比率流動(dòng)比率應(yīng)收帳款比率Creditors:purchasesratioCurrentratioDebtor:salesratioFixedexpensesGearingLiquidityratiosReturnoncapitalemployedReturnonowners'equityVariableexpensesContingencies44accountingtheoryInductiveapproachNormativeapproachMoneycapitalmaintenance固定費(fèi)用借貸比率既時(shí)還債比率投資回報(bào)率股東資金回報(bào)率變動(dòng)支出偶然性事件Realcapitalmaintenance歸納法正常法貨幣資本保全實(shí)際資本保全TheassetofstockPurchasesReturnsinwards銷貨退回Returnsinwards銷貨退回Returnsoutwards購(gòu)貨退出Returnsoutwards購(gòu)貨退出銷貨Sales銷貨Theeffectofprofitorlossoncapitalandthedoubleentrysystemforexpensesandrevenues提取費(fèi)用提取費(fèi)用利潤(rùn)收入ExpensesProfitRevenuesBalancingoffaccountsBalancingtheaccount平帳ThetrialbalanceTrialbalance 試算表Tradingandprofitandlossaccount:anintroductionGrossloss 毛損GrossprofitNetloss毛利潤(rùn)純損毛利潤(rùn)純損純利Profitandlossaccount損益帳Tradingaccount 貝勾銷帳Tradingandprofitandlossaccount購(gòu)銷損益帳balancesheets:furtherbalancesheets:furtherBalancesheetsCurrentassetsCurrentliabilitiesFixedassetsLong-termliabilitiesTradingandprofitconsiderationsCarriageinwardsCarriageoutwardsFinalaccountsAccountingconceptsAccrualconceptBusinessentityconcept流動(dòng)資產(chǎn)流動(dòng)負(fù)債固定資產(chǎn)長(zhǎng)期負(fù)債andlossaccountsand購(gòu)物運(yùn)費(fèi)銷物運(yùn)費(fèi)結(jié)算帳戶應(yīng)計(jì)概念商業(yè)個(gè)體概念ConsistencyCostconceptDualaspectconcept一致性ConsistencyCostconceptDualaspectconcept一致性成本概念雙面概念Goingconcernconcept繼續(xù)經(jīng)營(yíng)概念重要性Materiality重要性Moneymeasurementconcept價(jià)值衡量概念ObjectivityPrudenceRealizationconceptSubjectivitySubstanceoverformTimeintervalconceptTureandfair客觀性方向/取向?qū)徤餍园l(fā)現(xiàn)利潤(rùn)觀念主觀性方法/取向?qū)嵸|(zhì)性/確實(shí)性項(xiàng)目定期觀念真實(shí)與公平BooksoforiginalentryandledgersBooksoforiginalentry原始分錄本先進(jìn)薄先進(jìn)薄CashbookGeneraljournalGeneralledgerImpersonalaccountsNominalaccountsNominalledger普通日記帳總分類帳非人名帳戶虛帳戶虛分類帳人名帳戶人名帳戶私人分類帳購(gòu)貨日記本應(yīng)付帳款分類帳實(shí)帳戶銷貨退回日記本購(gòu)貨推出日記本銷貨日記本應(yīng)收帳款分類帳PersonalaccountsPrivateledgerPurchasesjournalPurchasesledgerRealaccountsReturnsinwardsjournalReturnsoutwardsjournalSalesjournalSalesledgerThebankingsystemBankoverdraftChequebookCurrentaccountSavingsaccountDepositaccountDrawerEndorsementPayeePaying-inslipSamplecheck銀行透支支票本來往帳戶儲(chǔ)蓄戶口定期存款出票人背書受款人存款單支票樣本Cashbooks銀行結(jié)單對(duì)沖銀行結(jié)單對(duì)沖已給折扣已獲折扣參考帳頁(yè)欄過帳銀行透支ContraDiscountsallowedDiscountsreceivedFoliocolumnsPostingBankoverdraftThesalesjournalandthesalesledgerSalesinvoice 銷貨發(fā)票Tradediscount 交易折扣ThepurchasesjournalandthepurchasesledgerPurchasesinvoice 進(jìn)貨發(fā)票ThereturnsjournalsCreditnote 貸項(xiàng)目通知單Debitnote 借項(xiàng)目通知單Statement 結(jié)單Thejournal敘述Narrative敘述TheanalyticalpettycashbookandtheimprestsystemImprestsystemPettycashbook定額備用金制度零用現(xiàn)金本ColumnardaybooksAnalysisbook 分析帳本ComputersandaccountingAccountinginformationsystem(AIS)會(huì)計(jì)信息系統(tǒng)Managementinformationsystem(MIS)管理資訊系統(tǒng)Databases 數(shù)據(jù)庫(kù)Spreadsheet 電子數(shù)據(jù)表PersonalData(Privacy)Ordinance 個(gè)人資料(隱私)條例Depreciationoffixedassets:natureandcalculationsAmortizationDepletionDepreciationAmortizationDepletionDepreciationInadequacyObsolescence折耗折舊不足用陳舊/陳廢Reducingbalancemethod 遞減法Straightlinemethod 直線法capitalandrevenueexpenditureCapitalexpenditure 資本性支出Revenueexpenditure 收益性支出baddebts,provisionsforbaddebts,provisionsfordiscountsondebtorsBaddebt 呆帳/壞帳Provisionforbaddebts 呆帳準(zhǔn)備Provisionfordi