中英会计分录对照表

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

historical cost principle 历史成本原则:

income statement /profit and loss statement 利润表损益表income tax 所得税

intangible assets 无形资产

international accounting 国际会计

KPMG International 毕马威国际

liabilities 负债

liability dividend / dividend payable 应付股利

long-term investment 长期投资

long-term liabilities 长期负债

management accounting 管理会计

management expense 管理费用

matching principle 配比原则