常用会计英语名词解释

1.应收账款Accounts receivable:is the revenue that has been earned but not yet collected.
2.复式记账double entry accounting:double-entry accounting is a system for recording transactions based on recording increases and decreases in accounts so that debits always equal credits.
3.重要性materiality:materiality refers to the magnitude of an omission or misstatement of accounting information that , considering the circumstances,makes it likely that the judgment of a reasonable person relying on the information would have influenced by the omission or misstatement.
4.永续盘存制perpetual inventory system:is a system of accounting for merchandise that provides a continuous record showing the quantity and cost of all goods on hand.
5.预收账款unearned revenue:some businesses collect cash from customers before earning the revenue,this creates a liability called unearned revenue.
6.财务报表financial statement:Four related accounting reports that summarize the current financial position of an entity and the results of its operations for the preceding year(or other time period )
7.历史成本historical cost:the historical cost of an asset is the exchange price in the transaction in which the asset was acquired.
8.折旧depreciation:depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.
9.应付债务accrued liabilities:the liabilities to pay an expense which has accrued during the period. also called accrued expenses.
10.收入income:income is defined as increases in economic benefits during the reporting period,in the form of inflows or enhancements of assets,or decreases of liabilities that result in increases in equity,other that those relating to contributions from equity participants. Income encompasses both revenue and gains.
11.资产asset:an asset is a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterpriae.
12.应付账款account payable:is an unwritten promise to pay a supplier for merchandise or property purchased on credit or for service rendered.
13.先进先出法FIFO :a method of computing the cost of inventory and the cost of goods sold based on the assumption that the first merchandise sold,and that the ending inventory consists of the most recently acquired goods.
14.商誉goodwill:the present value of expected future earnings of a business in excess of the earnings normally realized in the industry
15.历史成本原则cost principle:the widely used principle of accounting for assets at their original cost to the current owner.。