英文会计分录

1、accompanying document附件account账户、科目account payable应付账款account title / accounting item会计科目accounting document/ accounting voucument会计凭证accounting element会计要素accounting entity会计主体accounting entries会计分录accounting equation / accounting identity会计恒等式accounting function会计职能accounting postulate会计假设accounti

2、ng principle会计原则accounting report /accounting statement会计报表accounting standard会计准则accounting time period concept会计分期accounts receivable / receivables应收账款accrual- basis accounting权责发生制原则accumulated depreciation累计折旧amortization expense /expense not allocated待摊费用annual statement年报arthur andersen worldw

3、ide安达信全球assets资产balance余额balance sheet资产负债表begainning balance/ opening balance期初余额capital资本capital expenditure资本性支出capital share股本capital surplus资本公积cash现金cash in bank银行存款cash journal现金日记账cash on hand现金cash system（basis）of accounting /cash-basis princi收付实现制certified practicing accountant注册会计师compara

4、bility principle可比性原则compound journal entry复合分录conservatism （ 保守 ） principle/the prudence （ 稳健 ） prin谨慎性原则consistency principle一贯性原则contingent assets或有资产contingent liabilities或有负债cost accounting成本会计credit balance贷方余额credit side贷方current investment 短期投资debit balance借方余额debit side借方deferred assets递延资产

5、deferred liabilities递延负债deloitte touche tohmatsu德勤depreciable life折旧年限depreciation expense折旧费用depreciation rate折旧率descriptions摘要double entry复式记账double-entry book-keeping复式簿记employee benefits payable应付福利费ending balance期末余额ernst & young international 安永国际estimateld scrap value估计残值exchange gain汇兑收益exch

6、ange loss汇兑损失expenses/charges费用factory overhead /manufacturing expense制造费用financial accounting财务会计financial expense财务费用fiscal year/ accounting periods会计年度fixed assets固定资产floating assets / current assets流动资产floating liabilities / current liability流动负债general ledger总分类账going-concern basis持续经营goodwill商

7、誉historical cost历史成本historical cost principle历史成本原则 : income statement /profit and loss statement利润表 损益表income tax所得税intangible assets无形资产international accounting国际会计kpmg international毕马威国际liabilities负债liability dividend / dividend payable应付股利long-term investment长期投资long-term liabilities长期负债manageme

8、nt accounting管理会计management expense 管理费用matching principle 配比原则materiality principle 重要性原则monthly statement 月报negative goodwill 负商誉net assets净资产net cost净成本net income净收益net income apportionment利润分配net proceeds净收入net profit净利润non-operating gain营业外收入non-operating loss 营业外支出notes payable 应付票据notes recei

9、vable/ receivables应收票据objectivity (reliability) principle客观性原则obligee/ creditor债权人obligor/ invester 债务人operating expense 营业费用operating revenue营业收入owner s equity所有者权益period expense期间费用perpetual inventory system永续盘存制personal property动产physical inventory system实地盘存制posting document记账凭证prepayments / pay

10、ment in advance预付款项price water house coopers普华永道product cost / output cost生产成本product / finished goods产成品profit利润profit after tax税后利润profit before tax税前利润purchase 购货purchase return and allowances购货退回与折让quarterly statement季报raw materials原材料real estate不动产relevance principle相关性原则reserve for bad debts /

11、 bad debts expense /provisi坏帐准备residual(salvage)value折余价值 ( 残值 )retains earning留存收益revenue expenditure收益性支出revenues收入sales allowances销货折让sales discount销货折扣sales invoice销货发票sales on account赊销sales return销售退回sales revenue销售收入selling cost销售成本selling expense销售费用simple ournal entry简单分录source document原始凭证

12、stable-monetary concept货币计量starting-load cost / organization costs开办费statement of cash flow/ cash flow statement现金流量表stock on hand / inventory存货stub存根subsidiary accounts明细账户subsidiary ledger明细分类账surplus reserve盈余公积t-account/ transfert 字形账户tangible assets有形资产taxes payable 应交税金the understandability principle明晰性原则timeliness及时性原则transaction交易traveling expense差旅费trial balance试算平衡undistributed profit