accounting专业术语

更新时间:2023-06-07 02:49:02 阅读: 评论:0

Account Book(会计账簿)         
Account(会计账户)             
Accountability(受托责任观)     
Accounting Assumption(会计假设)
Accounting Computerization(会计电算化)
Accounting Elements(会计要素)   
Accounting Entity(会计主体)       
Accounting Equation(会计等式) 
Accounting Events(会计事项)
Accounting Informatization(会计信息化)
观音莲花
Accounting Item(会计科目)
Accounting Law(会计法)
Accounting Management Systems(会计管理制度)
Accounting Object(会计对象)         
Accounting Organization(会计机构)
Accounting Personnel(会计人员)
馆职Accounting Professional Ethics(会计职业道德)
Accounting Regulations(会计规范)
Accounting System(会计制度)
Accounting Theory(会计理论)
Accounting Voucher (会计凭证) 
Accounting Voucher Transmitting(会计凭证的传递)
Accounts Payable(应付账款)       
Accounts Prepaid(预付账款)       
Accounts Receivable(应收账款)   
仰望星空歌词
Accrued Expens (预提费用)
Accrued Salaries Payable(应付职工薪酬)
Accumulated Depreciation(累计折旧) 
Accumulative Voucher(累计凭证) 
Advances From Customers (预收账款)
Allowance Method (备抵法)
Asts(资产)
Balance Sheet(资产负债表)
Bank Reconciliation (银行余额调节表)
Bank Reconciliation(银行存款余额调节表)
Bank Statement (银行对账单) 
Basic Accounting Standards (基本会计准则)
Booking Procedures Using Journal and General Ledger(日记总账账务处理程序)
Bookkeeping Procedures (账务处理程序)
Bookkeeping Procedures Using Categorized Accounts Summary(科目汇总表账务处理程序)
Bookkeeping Procedures Using Multiple-column Journal(多栏式日记账账务处理程)
Bookkeeping Procedures Using Summary Voucher(汇总记账凭证账务处理程序)
Bookkeeping Procedures Using Voucher (记账凭证账务处理程序)
Bookkeeping System(记账方法)             
Bookkeeping Voucher (记账凭证)
Capital Surplus(资本公积)   
Cash Equivalents(现金等价物)
Cash flow from Financing Activity (筹资活动现金流量)
Cash flow from Investing Activity(投资活动现金流量)
Cash Flow from Operating Activity(经营活动现金流量)
Certified Public Accountant(注册会计师)
Clearness and Conciness(明晰性)
Closing Accounts(结账)
Commercial Paper (商业票据) 
Commodity Stocks(库存商品)
Comparability(可比性)           
Complete Check(全面清查)
Construction in Progress(在建工程)
Credit(贷记)
Current Ast(流动资产)
Current Liability(流动负债)
诸如此类
Debentures Payable (应付债券)
Debit(借记)
Decision-ufulness(决策有用观)
Deferred Exchange Loss(待转销汇兑收益)
Deferred Exchange Loss(待转销汇兑损益)
Deferred Gains on Investment (递延投资收益)
Deferred Loss on Investment (递延投资损失)
Deferred Tax Charges (递延税款)
Deferred Tax Credits (递延税款贷项)
Deposit in Transit (在途存款)
Direct Labor Cost(直接人工)       
Direct Material Cost(直接材料)
Direct Method(直接法)   
Direct Write Off Method (直接冲销法)
Dividend Payable(应付股利)
Dividends Payable(应付股利)
Double Entry Bookkeeping System(复式记账法)
Double-Entry Voucher (复式记账凭证)
Economic Transaction(经济业务)     
Expens(费用)
Fair Value(公允价值)
Financial Accounting(财务会计)     
Financial Expen(财务费用)
Financial Report(财务报告)
Financial Report(财务会计报告) 
First-In, First-Out,FIFO (先进先出法)
Fiscal Year(会计年度)           
Fixed Asts Pending Disposal(固定资产清理)
Fixed Asts(固定资产)
Fixed Asts-Cost(固定资产原值)
Fixed Asts-Net Book Value(固定资产净值) 
Fixed/ Depreciable Asts(固定资产)
Gains(利得)
General Ledger Account(总分类账户)
General Ledgers(总分类账簿) 
General journal(普通日记账)
General Voucher (通用凭证)     
Generally Accepted Accounting Principles, GAAP(公认会计原则)
Going Concern(持续经营)
Good Will(商誉)
Gross Profit(总利润)             
Historical Cost(历史成本)
Income Summary (损益汇总)
Income On Investment(投资收益)   
Income Statement(利润表)   
Income Tax Expen(所得税费用) 
Indirect Method(间接法)
Information System(信息系统)       
Intangible Ast(无形资产)
Inventory(存货) 
Journals(序时账簿)
Last-In, First-Out,LIFO (后进先出法)
Ledgers(分类账簿)             
Liabilities(负债)                 
Long-Term Asts(长期资产)
Long-Term Investments(长期投资)
Long-Term Liability(长期负债)
Long-term Loan(长期借款)         
Long-Term Loans(长期借款)
Long-Term Notes Payable(应付长期票据)
Loss(损失)                    沉吟
Management Accounting(管理会计)
Manufacturing Cost(生产成本)     
Manufacturing Expen(制造费用)
Materiality(重要性)               
Materials In Transit(在途物资)
Measurement Attributes(计量属性) 
Measurement(计量)
Monetary Measurement(货币计量)
Mortgage Payable(应付抵押借款)
火冒三丈
Net Profit(净利润)
Net Realizable Value(可变现净值)世上无难事下一句
过年放假几天Nonoperating Outlay(营业外支出)
Non-periodic Checking Method(不定期清查)
Nonrevenue Receipt(营业外收入)   
Notes Payable(应付票据)
Notes Payable(应付票据)
Notes Receivable(应收票据)
Notes to Financial Statement(财务会计报告附注)
Onetime Voucher(一次凭证)
Original Voucher Come From Outside(外来原始凭证)

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标签:会计   应付   账务   处理程序
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