会计专业英语学习资料

商誉goodwill 有形资产Tangible assets 处置disposal 摊销amortization

固定资产Plant assets/Property plant and equipment/Fixed assets 股东Shareholder

直线法Straight-line method 双倍余额递减法Double-declining-balance method

年数总和法Sum-of-the-years’-digits method房地产中介Real estate broker

定率递减余额法fixed-percentage-of-declining-balance method付款服务费用Escrow fee

累计折旧Accumulated depreciation资产净值Book value/Carrying amount

减值Impairment资本化Capitalize会计主体假设Business entity assumption

公认会计准则GAAP(general accepted accounting principal)

会计分期假设Time period assumption

国际会计准则委员会IASB(international accounting standard board) 透支Bank overdraft

国际会计准则IFRS(international financial reporting standard)

持续经营假设Going concern assumption 内部审计Internal auditor

货币计量假设Monetary unit assumption 历史成本原则Cost principal存deposit 取Withdrowal 收入确认原则Revenue recognition principle 配比原则Matching principal 汇率Exchange rate

全面披露原则Full disclosure principal 会计恒等式accounting equation 背书Endorsement

现金收据Cash receipt现金支出Cash disbursement 现金余额Cash balance

筹资活动Financial activities经营活动Operating activities投资活动Investing activities

应纳税所得Taxable income一般管理经费overhead 本金额Principal amount

现值Present value股利、红利dividend 留存收益Retained earning 合同contract

佣金commission 支票本Checkbook 支票存根Check stubs 审计报告Audit report/auditor’s report

借/贷通知单Debit/Credit memorandom银行记账单Bank statement应收票据Notes receivable

经营周期Operating cycle直接核销法Direct write off method 备抵法Allowance method

坏账准备Allowance for Doubtful Accounts 销售百分比法Percentage of sale

应收账款百分比法Percentage of receivable 账龄分析法Aging of the accounts receivable

到期日Maturity date(due day) 加权平均Weighted average (average cost)

先进先出First-in, first-out(FIFO)后进先出Last-in, first-out(LIFO)

可识别无形资产

Identifiable intangible assets:

Indentifiable intangible assets are those intangibles that can be purchased or sold separately from the other assets of the company.

折旧

Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.

可实现净值

Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.

权责发生制

Accrual basis accounting:

An accounting method that records financial events based on economic activity rather financial activity. Under accrual accounting revenue is recorded when it is earnd and realized, regardless of when actual payment is received.

会计

Accounting may be described as the process of identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of that information.