会计英语术语解释

第一章

Account payable 应付账款

Account receivable 应收账款

Accounting 会计

Accounting equation 会计等式

Asset 资产

Audit 审计

Balance sheet 平衡表（资产负债表）

Capital 资本

Certified management accountant (CMA) 注册管理会计

Certified public accountant (CPA) 注册会计师

Corporation 公司

Entity 主体

Expense 费用

Financial accounting 财务会计

Financial Accounting Standards Board (FASB) 财务会计准则委员会Financial statements 财务报告

Generally accepted accounting principles(GAAP)公认接受会计准则Income statement 收入表（利润损益表）

Liability 负债

Management accounting 管理会计

Net earnings 净收益

Net income 净收入

Net loss 净损失

Net profit 净利润

Note payable 应付票据

Note receivable 应收票据

Owner’s equity 所有者权益

Owner withdrawals 实收资本

Partnership 合伙制

Proprietorship 个体制

Revenue 收入

Shareholder 股东

Statement of cash flows 现金流量表

Statement of earnings 净盈余报表

Statement of financial position 财务状况报表

Statement of operations 运营表

Statement of owner’s equity 所有者权益报表

Stockholder 股东

Transaction 交易

第二章

Account 账簿、账户

Chart of accounts会计科目表

Credit把……记入贷方

Debit把……记入借方

Journal日记账

Ledger总账、分类账

Normal balance 正常余额、平衡Posting登帐、过账

Trial balance 试算平衡

第三章

Accrual accounting 权责发生制book value(of a plant asset) 账面价值plant asset 固定资产

Accrued expense 应计费用

cash-basis accounting 收付实现制prepaid expense 预付费用Accrued revenue 应计收入contra account 抵消账户

revenue principle 收入确认准则Accumulated depreciation累计折旧deferred revenue 递延收入

time-period concept会计期间Adjusted trial balance 调整试算平衡depreciation折旧

unearned revenue递延收入Adjusting entry 调整分录matching principle 配比原则

第四章

Accounting cycle 会计循环

fixed asset固定资产

plant asset 固定资产

Closing the accounts 结账

income summary 损益汇总账户postclosing trial balance 试算平衡Closing entries 结账分录

liquidity 流动性

reversing entries 转回分录

Current asset 流动资产

long-term asset 长期资产temporary accounts 临时性账户Current liability 流动负债

long-term liability 长期负债

work sheet 工作表

Current ratio 流动比率

operating cycle 营业周期

Debt ratio 资产负债率

permanent accounts 永久性账户

第五章

Cost of goods sold 销售成本

Cost of sales 销货成本

Gross margin边际收入

Gross margin pencentage毛利润率

Gross profit毛利润

Gross profit pencentage毛利率

Income from operations运营收入

inventory存货

inventory turnover 存货周转

Invoice 发票，收据，单证

Multi-step income statement多步式利润表

Net purchases净销售

Net sales revenue净销售收入

Operating expenses运营成本

Operating income 运营收入

Other expense其他费用

Other revenue其他收入

Periodic inventory system 定期盘存制

Perpetual inventory system永续盘存制

sales销售

Sales discount销售折扣

Sales returns and allowances销售返还补贴

Sales revenue 销售收入

single-step income statement单步式利润表

第六章

Average-cost method 平均成本法

Conservatism谨慎性原则

Consistency principle 持续经营

Disclosure principle 充分性披露（原则）

Firsr-in first-out(FIFO) inventory costing method 先进先出法Weighted average inventory costing method加权平均法Gross profit method 毛利润法

last-in first-out(FIFO) inventory costing method后进先出法Lower-of -cost-or-market(LCM)rule成本与市价孰低法Materiality concept重要性原则

Specific indentifiction method个别确认法

Specific -unit-cost method个别成本法

第七章

accounting information system会计信息系统

batch processing 分批加工、成批处理

cash disbursements journal

cash payment journal 支票登记簿