会计术语:会计术语英文解释(之一)
Account payable 应付账款
Account receivable 应收账款
Accounting 会计
Accounting equation 会计等式
Asset 资产
Audit 审计
Balance sheet 平衡表(资产负债表)
Capital 资本
Certified management accountant (CMA) 注册管理会计
Certified public accountant (CPA) 注册会计师
Corporation 公司
Entity 主体
Expense 费用
Financial accounting 财务会计
Financial Accounting Standards Board (FASB) 财务会计准则委员会
Financial statements 财务报告
Generally accepted accounting principles(GAAP)公认接受会计准则
Income statement 收入表(利润损益表)
Liability 负债
Management accounting 管理会计
Net earnings 净收益
Net income 净收入
Net loss 净损失
Net profit 净利润
Note payable 应付票据
Note receivable 应收票据
Owner’s equity 所有者权益
Owner withdrawals 实收资本
Partnership 合伙制
Proprietorship 个体制
Revenue 收入
Shareholder 股东
Statement of cash flows 现金流量表
Statement of earnings 净盈余报表
Statement of financial position 财务状况报表
Statement of operations 运营表
Statement of owner’s equity 所有者权益报表
Stockholder 股东
Transaction 交易
Account 账簿、账户
Chart of accounts会计科目表
Credit把……记入贷方
Debit把……记入借方
Journal日记账
Ledger总账、分类账
Normal balance 正常余额、平衡
Posting登帐、过账
Trial balance 试算平衡
Accrual accounting 权责发生制
book value(of a plant asset) 账面价值
plant asset 固定资产
Accrued expense 应计费用
cash-basis accounting 收付实现制
prepaid expense 预付费用
Accrued revenue 应计收入
contra account 抵消账户
revenue principle 收入确认准则
Accumulated depreciation累计折旧
deferred revenue 递延收入
time-period concept会计期间
Adjusted trial balance 调整试算平衡
depreciation折旧
unearned revenue递延收入
Adjusting entry 调整分录
matching principle 配比原则
Accounting cycle 会计循环
fixed asset固定资产
plant asset 固定资产
Closing the accounts 结账
income summary 损益汇总账户
postclosing trial balance 试算平衡
Closing entries 结账分录
liquidity 流动性
reversing entries 转回分录
Current asset 流动资产
long-term asset 长期资产
temporary accounts 临时性账户
Current liability 流动负债
long-term liability 长期负债
work sheet 工作表
Current ratio 流动比率
operating cycle 营业周期
Debt ratio 资产负债率
permanent accounts 永久性账户