会计英语名词解释

1、 assets（资产）：economic resources owned by the business that will benefit future operations.GAAP requires they are valued at cost,not market value.

2、 Liabilities(负债):liabilities refer to the past transactions,the current obligations formed through the fulfillment of the duty will be outflow of economic benefits. are debets,the person or persons to whom they are owed are called creditors.

3、Shareholders’ (所有者权益)：Creditors have legal priority over the owners’claims.the shareholders’equity 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、matching rule(配比

原则)： revenues and

expenses must be

allocated to the period

in which they were

actually created.

12.going concern

principle(持续经营)：

users of financial

statements assume that

the records reflect the

business is going to

continue its

operations as opposed

to being closed or sold

unless information is

provided to the

contrary . 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,and reported on

that basis.

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. objectivity

principle：（客观性原

则）：transactions must

be recorded based on

independent,unbiased,

and verifiable evidence

20.cost principle(成本

原则) ： all

transactions are

recorded based on the

cash amount received or

paid

21 monetary unit

principle(货币计量)：

transactions are

recorded based on common

currency and not but