会计中英文对照
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会计分期假设Time-period Assumption
资产Asset
负债Liability
业主权益Owner's Equity
收入Reve nue
费用Expe nse
收益In come
亏损Loss
历史成本原则Cost Principle
收入实现原则Revenue Principle
配比原则Matchi ng Prin ciple
权责发生制Accrual Basis
现金收付制Cash Basis
财务报告Financial Report
流动资产Current assets
流动负债Current Liabilities
长期负债Long-term Liabilities
投入资本Contributed Capital
留存收益Retained Earning
明细分类帐Subsidiary Ledger
试算平衡Trial Bala nee
现金收款日记帐Cash receipt journal
现金付款日记帐Cash disbursements journal
销售日记帐Sales Journal
购货日记帐Purchase Journal
普通日记帐General Journal
合伙人企业Partnership
公司Corporatio n
会计目标Accounting Objectives
会计假设Accounting Assumptions
会计要素Accounting Elements
会计原贝卩Accounting Principles
会计实务过程Accounting Procedures
本票Promissory note
贴现Discou nt
背书En dorse拒付费Protest fee
产成品存货Finished goods inventory
在产品存货Work in process inventory
原材料存货Raw materials inventory
起运地离岸价格F.O.B shipping point
全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle
一致性原则Consistent Principle
可比性原则Comparability Principle
重大性原则Materiality Principle
稳健性原则Conservatism Principle
支票Check(cheque)
银行对帐单Bank statement
银行存款调节表Bank rec on ciliatio n stateme nt
在途存款Outstanding deposit
在途支票Outstanding check
应付凭单Vouchers payable
应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount
销售退回及折让Sales return and allowanee坏帐费用Bad debt expense备抵法Allowanee method备抵坏帐Bad debt allowanee
损益表法In come stateme nt approach资产负债表法Bala nee sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率In teresHale Waihona Puke Baidu rate到期日Maturity date
私业会计Private Accounting
公众会计Public Accounting
注册会计师CPA Certified Public Accountant
国际会计准则委员会IASC
美国注册会计师协会AICPA
财务会计准则委员会FASB
管理会计协会IMA
美国会计学会AAA
税务稽核署IRS
独资企业Proprietorship
（2）会计循环
会计循环Accounting Procedure/Cycle
会计信息系统Accounting information System帐户Ledger
会计科目Accou nt
会计分录Journal entry
原始凭证Source Document
日记帐Journal
总分类帐Ge neral Ledger
工作底稿Worksheet
调整分录Adjusting entries
结帐Clos ing en tries
(3)现金与应收帐款
现金Cash
银行存款Cash in bank
库存现金Cash in hand
流动资产Current assets
偿债基金Sinking fund
定额备用金Imprest petty cash
财务报表Financial Statements
财务分析Financial Analysis
会计主体假设Separate-entity Assumption
货币计量假设Unit-of-measure Assumption
持续经营假设Continuity(Going-concern) Assumption
会计中英文对照
财会常见名词英汉对照表
(1)会计与会计理论
会计acco unting
决策人Decisio n Maker
投资人Inv estor
股东Shareholder
债权人Creditor
财务会计Financial Accounting
管理会计Management Accounting
成本会计Cost Accounting
目的地抵岸价格F.O.B destination
寄销Con sig nment
寄销人Con sig nor
承销人Con sig nee
定期盘存Periodic inventory
永续盘存Perpetual inventory
购货Purchase
购货折让和折扣Purchase allowanee and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification
资产Asset
负债Liability
业主权益Owner's Equity
收入Reve nue
费用Expe nse
收益In come
亏损Loss
历史成本原则Cost Principle
收入实现原则Revenue Principle
配比原则Matchi ng Prin ciple
权责发生制Accrual Basis
现金收付制Cash Basis
财务报告Financial Report
流动资产Current assets
流动负债Current Liabilities
长期负债Long-term Liabilities
投入资本Contributed Capital
留存收益Retained Earning
明细分类帐Subsidiary Ledger
试算平衡Trial Bala nee
现金收款日记帐Cash receipt journal
现金付款日记帐Cash disbursements journal
销售日记帐Sales Journal
购货日记帐Purchase Journal
普通日记帐General Journal
合伙人企业Partnership
公司Corporatio n
会计目标Accounting Objectives
会计假设Accounting Assumptions
会计要素Accounting Elements
会计原贝卩Accounting Principles
会计实务过程Accounting Procedures
本票Promissory note
贴现Discou nt
背书En dorse拒付费Protest fee
产成品存货Finished goods inventory
在产品存货Work in process inventory
原材料存货Raw materials inventory
起运地离岸价格F.O.B shipping point
全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle
一致性原则Consistent Principle
可比性原则Comparability Principle
重大性原则Materiality Principle
稳健性原则Conservatism Principle
支票Check(cheque)
银行对帐单Bank statement
银行存款调节表Bank rec on ciliatio n stateme nt
在途存款Outstanding deposit
在途支票Outstanding check
应付凭单Vouchers payable
应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount
销售退回及折让Sales return and allowanee坏帐费用Bad debt expense备抵法Allowanee method备抵坏帐Bad debt allowanee
损益表法In come stateme nt approach资产负债表法Bala nee sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率In teresHale Waihona Puke Baidu rate到期日Maturity date
私业会计Private Accounting
公众会计Public Accounting
注册会计师CPA Certified Public Accountant
国际会计准则委员会IASC
美国注册会计师协会AICPA
财务会计准则委员会FASB
管理会计协会IMA
美国会计学会AAA
税务稽核署IRS
独资企业Proprietorship
（2）会计循环
会计循环Accounting Procedure/Cycle
会计信息系统Accounting information System帐户Ledger
会计科目Accou nt
会计分录Journal entry
原始凭证Source Document
日记帐Journal
总分类帐Ge neral Ledger
工作底稿Worksheet
调整分录Adjusting entries
结帐Clos ing en tries
(3)现金与应收帐款
现金Cash
银行存款Cash in bank
库存现金Cash in hand
流动资产Current assets
偿债基金Sinking fund
定额备用金Imprest petty cash
财务报表Financial Statements
财务分析Financial Analysis
会计主体假设Separate-entity Assumption
货币计量假设Unit-of-measure Assumption
持续经营假设Continuity(Going-concern) Assumption
会计中英文对照
财会常见名词英汉对照表
(1)会计与会计理论
会计acco unting
决策人Decisio n Maker
投资人Inv estor
股东Shareholder
债权人Creditor
财务会计Financial Accounting
管理会计Management Accounting
成本会计Cost Accounting
目的地抵岸价格F.O.B destination
寄销Con sig nment
寄销人Con sig nor
承销人Con sig nee
定期盘存Periodic inventory
永续盘存Perpetual inventory
购货Purchase
购货折让和折扣Purchase allowanee and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification