英文单词

1.服务业service business 2合伙制partnership 3独资proprietorship 4商业merchandising business 5会计师accountant
6私人会计private accounting 7会计师事务所public accounting
8商业实体概念business entity concept 9成本概念cost concept
10单位概念unit of measure concept 11撤资withdrawal
12会计等式the accounting equation 13净收益net income
14财务报表financial statement 15财务报告accounting report
16利益相关者stakeholder 17利润表income statement
18所有者权益表st atement of owner’s equity
19资产负债表balance statement
20现金流量表statement of cash flows 21租金收入rent revenue 22应付账款accounts payable 23营业费用operating expense
24工资费用wage expense 25租赁费用rent expense
26办公室用品费supplies expense 27水电费utilities expense
28杂项费用miscellaneous expense 29保险费insurance expense
30折旧费用depreciation expense
31营业费用总额total operating expense 34报表式report form 32溢价premium price 33账户式account form
35差异化战略differential strategy 36会计科目表chart of accounts 37经营活动中的现金流量cash flows from operating activities
38投资活动中的现金流量cash flows from investing activities
39筹资活动中的现金流量cash flows from financial activities
40借方debit 41贷方credit 42复式记账法double entry accounting 43试算平衡表trial balance 44预付保险费prepaid insurance
45办公设备office equipment 46预收租金unearned rent
47服务收入fee earned 48应收账款accounts receivable
49日记账分录journal entry
50现金收付制cash basis of accounting
51权责发生制accrual basis of accounting
52账面价值book value 53累计折旧accumulated depreciation
54会计循环accounting cycle 55工作底稿work sheet
56流动资产（负债）current assets（liabilities）
57长期负债long term liabilities
58应付抵押票据mortgage note payable
59应付抵押款mortgage payable 60应付债券bond payable
61未调整试算表unadjusted trial balance columns
62结账程序the closing process
63收益汇总income summary 64撤资费用owner’s withdrawal expense
65明细账subsidiary ledger 66过账符号post reference
67调整分录adjusting entry 68递延费用deferred expense 69递延收入deferred revenue 70应计费用accrued expense
71 客户往来账customer account 72总分类账general ledger
73账户余额account balance 74匹配原则matching concept
75资产=负债+所有者权益assets=liabilities+owner’s equity
76费用=收入-利润expense=revenue-income
77风险评估risk assessment 78手工账manual accounting system 79供应链管理supply chain management
80客户关系管理customer relationship management
81产品周期管理product life -cycle management
82定期盘存制度periodic method of accounting
83永续盘存制度perpetual method of accounting
84赊销sale on account 85折扣sales discounts
86销售返回与折让sales returns and allowances
87采购与折让purchase discounts
88存货短缺inventory shortage/shrinkage
89专用日记账special journal 90多栏式日记账multicolumn journal 91现金收款日记账cash receipts journal
92采购日记账purchase journal
93收入账户revenue journal 94借项debit memorandum
95卖方发票vendor’s invoice
96已售商品成本cost of merchandise sold
97毛利率法gross profit method of estimating
98零售价法retail method of estimating inventory cost
99订单purchase order 100验收单receiving report
101存货流转假设inventory cost flow assumption
102先进后出first in，last out
103成本与市价孰低法lower-of-cost-or-market method
104银行存款cash in bank 105银行存款对账单bank statement 106付款凭单据voucher system 107未兑现支票outstanding check 108在途存款deposit in transit 109手续费service charge
110资金不足支票not-sufficient-founds check。