会计分录中英文对照表
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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
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
beginning 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
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
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
historical cost principle
历史成本原则: