累计 会计英语

累计会计英语

会计是一门专业性极强的学科，其中涉及了大量的术语和相关的英语表述。下面我为大家总结了一些常见的会计英语：

1. financial statements: 财务报表

Financial statements are reports generated by companies to detail their financial health and performance over a given period of time.

2. income statement: 损益表

An income statement, also known as a profit and loss statement or P&L, shows a company's revenue and expenses over a specific period of time.

3. balance sheet: 资产负债表

A balance sheet is a statement of a company's financial position that outlines its assets, liabilities, and equity at a specific point in time.

4. statement of cash flows: 现金流量表

The statement of cash flows reports the cash inflows and outflows for a company during a specific time period.

5. accounts receivable: 应收账款

Accounts receivable refers to the money owed to a company by its

customers for services or products provided but not yet paid for. 6. accounts payable: 应付账款

Accounts payable is the opposite of accounts receivable, referring to the money a company owes to its suppliers for goods or services purchased but not yet paid for.

7. bookkeeping: 簿记

Bookkeeping refers to the process of recording and maintaining a company's financial transactions, including purchases, sales, receipts, and payments.

8. general ledger: 总账

A general ledger is a record of all financial transactions of a company that are classified and summarized into different accounts, such as accounts receivable, accounts payable, and inventory.

9. financial ratio: 财务比率

Financial ratios are calculations that provide insight into a company's financial health, such as liquidity, profitability, efficiency, and solvency.

10. audit: 审计

An audit is an independent examination of a company's financial statements and accounting practices to ensure they are accurate and

in compliance with relevant laws and regulations.

11. depreciation: 折旧

Depreciation is the practice of spreading the cost of a tangible asset, such as a building or equipment, over its useful life, rather than recording the full cost in the year it was purchased.

12. accrual accounting: 按债记账法

Accrual accounting is a method of accounting in which revenues and expenses are recognized when they are earned or incurred, regardless of when payment is actually received or made.

13. cash basis accounting: 现金基础会计法

Cash basis accounting is a method of accounting in which revenues and expenses are recognized when payment is actually received or made, rather than when they are earned or incurred.

14. double-entry bookkeeping: 复式记账法

Double-entry bookkeeping is a method of bookkeeping in which each financial transaction is recorded in two different accounts, a debit and a credit, to ensure that the books balance.

15. cost accounting: 成本会计

Cost accounting is a branch of accounting that specializes in tracking and analyzing the costs of producing specific goods or