会计英语名词解释

1、assets（资产）：economic

resources owned by the business that will benefit future

operation,GAAP requires they

are valued at cost,not

marketvalue.

2、Liabilities(负债):are

debets,the person or persons to whom they are owed are called

creditors.

3、Shareholders’equity(所有者权

益)：Creditors have legal

priority over the

owners’claims.the

shareholders’equity is the

residual amount.

4、Revenues(收入)：are increases

in stockholders’equity

resulting from the costs of

selling goods,rending services

or performing other business

activities

5、Expenses(费用)：are decreases

in stockholders’equity

resulting from the costs of

selling goods,rending services

er performing other business

activities.

6、Balance sheet(资产负债表)：is a

listing of a company’s assets, liabilities and owners’ equity on a given date.it is designed

to portray the financial

position of the company at a

particular time.

7、Statement of owner’s equity(所

有者权益表)：shows the changes

take place in the owner’s

capital during a period of time net income or not

loss.withdrawals,and owner’s

investment for a business.

8、Cash flow statement(现金流量

表)：reports cash receipt and

payments as well as cash

inflows and actflows in three

groups:operating

activites.investing

activites.and financing

activites.

9、The income statement(利润表)：

reports the net income or ner

less for the income: revenues-expenses.

10、Accrual accounting（权责发生制）：requires adjustment for prepaid unearned and accrued items thereforeit reports revenues when earnedand expenses when the expiration of benefit incurred.

11、The matching rule(配比原则)：states that expenses must be assigned to the accounting period in which they are used to produce revenue.

12.going concern principle(持续经营)：assumes that a business will continue for an indefinite period.

13. time period principle(会计期间)：an entity’s activities are divided into specific time periods.such as a year

14. full disclosure(充分批露原则)：financial statements must report all relevant information about the operations and financial position of the entity

15.Consistency principle(一致性原则)：an entry must use the same accounting methods period after period so that the financial statements of succeeding period will be comparable.

16.materiality principle(重要性原则)：an amount may be ignored if its affect on the financial

statements is not important to its users.

17.conservatism principle(稳健性原则)：the least optimistic estimate should be selected when two estimates of amounts to be received or paid are about

equality likely;it is better to understate than over values.

18.busniness entity principle(会计主体)：each entity must keep accounting records and people reports that are distinct from those of the owner and any other entity.

19.