(财务会计)英文会计分录

accompanying document

附件

account

账户、科目

account payable

应付账款

account title / accounting item

会计科目

accounting document/ accounting voucument 会计凭证

accounting element

会计要素

accounting entity

会计主体

accounting entries

会计分录

accounting equation / accounting identity 会计恒等式

accounting function

会计职能

accounting postulate

会计假设

accounting principle

会计原则

accounting report /accounting statement 会计报表

accounting standard

会计准则

accounting time period concept

会计分期

accounts receivable / receivables

应收账款

accrual- basis accounting

权责发生制原则

accumulated depreciation

累计折旧

amortization expense /expense not allocated 待摊费用

annual statement

年报

Arthur Andersen Worldwide

安达信全球

assets

资产

balance

余额

balance sheet

资产负债表

begainning balance/ opening balance

期初余额

capital

资本

capital expenditure

资本性支出

capital share

股本

capital surplus

资本公积

cash

现金

cash in bank

银行存款

cash journal

现金日记账

cash on hand

现金

cash system(basis)of accounting /cash-basis princi

收付实现制

certified practicing accountant

注册会计师

comparability principle

可比性原则

compound journal entry

复合分录

conservatism ( 保守 ) principle/the prudence ( 稳健 ) prin 谨慎性原则

consistency principle

一贯性原则

contingent assets

或有资产

contingent liabilities

或有负债

cost accounting

成本会计

credit balance

贷方余额

credit side

贷方

current investment

短期投资

debit balance

借方余额

debit side

借方

deferred assets

递延资产

deferred liabilities

递延负债

Deloitte Touche Tohmatsu

德勤

depreciable life

折旧年限

depreciation expense

折旧费用

depreciation rate

折旧率

descriptions

摘要

double entry

复式记账

double-entry book-keeping 复式簿记

employee benefits payable 应付福利费

ending balance

期末余额

Ernst & Young International 安永国际

estimateld scrap value

估计残值

exchange gain

汇兑收益

exchange loss

汇兑损失

expenses/charges

费用

factory overhead /manufacturing expense 制造费用

financial accounting

财务会计

financial expense

财务费用

fiscal year/ accounting periods

会计年度

fixed assets

固定资产

floating assets / current assets

流动资产

floating liabilities / current liability 流动负债

general ledger

总分类账

going-concern basis

持续经营

goodwill

商誉

historical cost

历史成本