会计专业英语重要词组词汇

Transactions and events交易与事项general purpose financial ststements通用目的财务报表Double entry accounting system复式记账法going concern assumption持续经营假设Company failures经营失败accounting period assumption会计分期假设operating results经营成果financial position财务状况monetary unit assumption货币计量假设accrual basis accounting权责发生制cash basis of accounting收付实现制adjusting entries调整分录net realizable value可变现净值obsolete inventory呆滞存货matching principle配比原则performance evaluation业绩评价intangible assets无形资产capital expenditures资本性支出revenue~收益性支出substance over form实质重于形式accounting cycle会计循环bank statements银行对账单trial balance余额试算表unadjusted and adjusted trial balance调整前试算表和调整后试算表permanent and temporary account永久性账户和临时账户income summary收益汇总账户closing entries结账分录tax authorities税收主管部门economic performance经济业绩prospective investors潜在投资人invested capital投入资本undistributed profit未分配利润advance deposits预付款multiple step income statement多步式利润表cash flow investing（financing）activities经营（投资）活动产生的现金流量fringe benefits附加现金debt or equity securities债务证券和权益证券financial press财经媒体notes to financial statements报表附注accounting policies会计政策related party transactions关联方交易subsequent events期后事项financial instruments金融工具warranty liabilities保证负债effective interest rate实际利率stated interest rate票面利率segmented information分部信息arm’s length transactions正常交易published accounts对外公布的财务报表source document 原始凭证journal entry日记账记录subsidiary ledger明细分类账fiscal period会计期间sales invoice销货发票purchase order采购订单chronologicaliy序时地proprietorship个人企业