会计英语词汇(同名23216)

Chapter1Accounting会计，会计学Accountant会计师，会计人员Accountinginformation会计信息Financialdata财务数据Business企业，经营，商业，业务Businesstransaction经济业务，经济交易Enterprise企业Economicinformation经济信息Businessorganization经济组织Financialactivity财务活动，筹资活动Profitability获利能力，盈利能力Endproduct最终产品Creditor债权人Performance业绩Favorable有利的Unfavorable不利的Accountingsystem会计系统，会计制度Financialcondition财务状况Investor投资人Resultofoperations经营成果Financialreport财务报告Tomakedecision制定决策Accountingprinciples会计原则Businessactivity经济活动Accountingconcepts会计概念Financialaccounting财务会计Economicunit经济单位Owner业主，拥有者Governmentalagency政府机构Generallyacceptedaccountingprinciples公认会计原则Employ采用Prepare准备，编制Annualreport年度报告Stockholder股东Audit审计，审查，查帐Auditing审计，审计学Accountingrecords会计记录Publicaccountant公共会计师Fairness公正性，公允性Reliability可靠性Periodicaudit定期审计Corporation股份有限公司Internalauditor内部审计人员Costaccounting成本会计Costdata成本数据Managementaccounting管理会计Sellingprice销售价格Managementadvisoryservice管理咨询服务Managementservice管理服务Taxaccounting税务会计Taxreturns纳税申报单，税单Budgetaryaccounting预算会计Internationalaccounting国际会计Internationaltrade国际贸易Not-for-profitaccounting非盈利组织会计Not-for-profitorganization非盈利组织Socialaccounting社会会计Measurement计量Chapter2Accountingpractice会计实务Accountingtheory会计理论Decline方针，指南Assumption假设Businessentity经济主体Accountingentity会计主体Economicactivity经济活动Bookkeeping簿记Double-entrybookkeepingsystem复试记账系统Entry分录，记录Singleproprietorship独资Partnership合伙Accountingpurpose会计目的Separateentity独立主体Asset资产Going-concern持续经营Historicalcost历史成本Currentmarketvalue当前市场价值Accountingperiod会计期间Stable-monetary-unit货币计量单位Objectiveprinciple客观性原则Operatingresult经营成果Costprinciple成本原则Actualcost实际成本Bookvalue账面价值Equivalent当量，约当量Initialbalance期初余额Capitalstatement资本表Chapter8Addingdevice加法装置Ataperecord记录带Inequality不平等，不相同Manipulate使用，处理，窜改Propertytax财产税Incorporated组成公司的Operatingcycle经营周期Naturalbusinessyear自然营业年度Aseriesof一系列，一套，一组Diagram图示，图解Interimstatement中期报表Hypothetical假设的Retainedearningsstatement留存收益表Preferable更可取的Officesupplies办公用品Chapter9Deferrals递延项目Accruals应计项目Deferredexpense递延费用Long-termprepayment长期预付款项Deferredcharges递延借项Deferredrevenues递延收入Revenuesreceivedinadvance预收收入Prepaidadvertising预付广告费Prepaidinterest预付利息Insurancepremiums保险费用Corresponding符合的，相关的，相应的Provision提供，供给，供应品Reversingentry转回分录Interestcharges利息支出Confusion混乱，混淆Discharge完成Tuition学费Attorney律师，代理人Render给予，提供Furnish供应，提供Unearnedrent未赚取租金收入Inreality实际上，实质上Chapter10Accruedliabilities应计负债Accruedassets应计资产Salaryexpense工薪费用Treatment处理Accruedpayable应计应付账款Dualnature双重性Feesearned已赚取费用Client顾客Feesreceivable应收费用Numerous为数众多的Accruedreceivable应计应收账款Chapter11Cashcontrol现金控制Currencyandcoins纸币和铸币Fixeddeposit定期存款Bankaccount银行存款户Cashreceipts现金收入Misappropriation盗用，挪用cashregister现金出纳机accuracy准确性，精确度cashregistertape现金出纳机记录带cashier现金出纳receipt收据duplicatecope副本separationoftheduties职责分工internalcontrol内部控制pettycash零用金supportingdocument原始单据invoice发票purchaseorder购货订单paymentvoucher支付凭单electronicfundstransfer电子资金转账drawer开票人drawee付款人bankstatement银行对账单outstandingcheck未兑付支票depositintransit在途存款bankreconciliation银行存款余额调节表NSF(notsufficientfund)存款不足Canceledcheck已注销支票Collectionfee代收票据手续费Proceeds收入，进款Bankcharge银行手续费Pettycashfund备用金Pettycashvoucher零用现金凭单Custodian保管员Replenish补足，添足Chapter12Receivable应收款项Accountsreceivable应收账款Tradereceivable商业应收款项Promissorynote本票Taxrefund退税Creditsale赊销Owe欠（债等）Accountsreceivableledger应收账款明细分类账Uncollectibleaccounts坏账，呆账Baddebt坏账Oncredit赊账Directwrite-offmethod直接转销法Allowancefordoubtfulaccount坏账备抵法Contraassetaccount资产备抵账户Realizablevalue可变现净值Creditstanding信誉Reverse撤销，颠倒Creditpolicy信用政策Percentofsalesmethod销售百分比法Accountsreceivablemethod应收账款法Percentofaccountsreceivablemethod应收账款百分比法Agingofaccountsreceivablemethod应收账款账龄分析法Chapter13Inventorymeasurement存货计量Nonfinancialasset非金融资产Carryforward结转，转次页Costflow成本流转Perpetualinventorysystem永续盘存制Specificidentification个别确认法Physicalflow实物流转First-in,first-out先进先出法Last-in,first-out后进先出法Weightedaverage加权平均Assign..to..分配，分派Costlayer成本批次Taxableincome应税所得额Incometax所得税Goodsavailableforsale可供出售的商品Currentreplacementcost现行重置成本Chapter14Convertto转换，转变，兑换Debtsecurity债务证券Equitysecurity权益证券Certificateofdeposit存款单，存折Cashproceeds现金收入Commission手续费，佣金Commonstock普通股Cashdividend现金股利Interestrevenue利息收入Marketvalue市场价值Hold-to-maturitysecurity持有至到期日的证券Available-for-salesecurity可供出售的证券Tradingsecurity营业证券Maturitydata到期日Financialinstitution金融机构Insurancecompany保险公司Portfolio有价证券Unrealizedgain未实现收益Otherrevenuesandgains其他收入和利得Otherexpensesandlosses其他费用和损失Comprehensiveincome综合收益Netproceeds实得额，净收益Gainonsaleofshort-terminvestment短期投资出售收益Chapter15Tangibleassets有形资产Furniture器具Property财产，（房）地产Transportationcost运输成本Vandalism故意破坏他人财产的行为Customsduty关税Officefurniture办公器具Repairexpense修理费用Wearandtear磨损，耗损Netbookvalue账面净值Depreciationexpense折旧费用Originalcost原始成本Expectedusefullife预计使用年限Residualvalue残值Depreciablecost应计折旧成本Straight-linemethod直线摊销法Units-of-productionmethod产量法Sum-of-the-years-digitsmethod年数总和法Declining-balancemethod余额递减法Incometaxreturn所得税申报表Accelerateddepreciationmethod加速折旧法Disposal清理，变卖Exchange置换，交换，交易Lossondisposaloffixedassets固定资产处理损失Profitondisposaloffixedass