商誉goodwill 有形资产Tangible asts 处置disposal 摊销amortization
固定资产Plant asts/Property plant and equipment/Fixed asts 股东Shareholder
直线法Straight-line method 双倍余额递减法Double—declining-balance method
年数总和法 Sum-of—the—years’-digits metho不明不暗d 房地产中介 Real estate broker
定率递减余额法fixed-percentage-of—declining—balance method 付款服务费用Escrow fee
累计折旧Accumulated depreciation 资产净值Book value/开青Carrying amount
减值Impairment 资本化 Capitalize 会计主体假设 Business entity assumption
公认会计准则 GAAP(general accepted accounting principal)
会计分期假设 Time period assumption
国际会计准则委员会IASB（international accounting standard board） 透支 Bank overdr
aft
国际会计准则IFRS（international financial reporting standard)
持续经营假设 Going concern assumption 内部审计Internal auditor
货币计量假设 Monetary unit assumption 历史成本原则 Cost principal存 deposit 取Withdrowal
收入确认原则Revenue recognition principle 配比原则 Matching principal 石塘古镇汇率Exchange rate
全面披露原则 Full disclosure principal 会计恒等式 accounting equation 百叶结背书Endorment
现金收据 Cash receipt 现金支出 Cash disburment 现金余额 Cash balance
筹资活动 Financial activities 经营活动Operating activities 投资活动Investing activities打网球用英语怎么说
应纳税所得Taxable income 一般管理经费overhead 本金额Principal amount
现值 Prent value 股利、红利dividend 留存收益 Retained earning 合同 contract
审计报告Audit report/auditor’s report 佣金commission鸡犬相闻上一句 支票本 Checkbook 支票存根Check stubs
借/贷通知单Debit/Credit memorandom 银行记账单 Bank statement 应收票据Notes receivable
经营周期Operating cycle 直接核销法Direct write off method 备抵法Allowance method
坏账准备Allowance for Doubtful Accounts 销售百分比法Percentage of sale
应收账款百分比法Percentage of receivable 账龄分析法Aging of the accounts receivable
到期日Maturity date（due day） 加权平均Weighted average (average cost)
九个月宝宝辅食先进先出First—in， first-out(FIFO） 后进先出Last—in， first-out（LIFO）
可识别无形资产
Identifiable intangible asts:
Indentifiable intangible asts are tho intangibles that can be purchad or sold parately from the other asts of the company。
折旧
Depreciation is the systematic allocation of the depreciable amount of an ast over its uful life。
可实现净值
Net realisable value is the estimated lling price in the ordinary cour of business less the estimated costs of completion and the estimated costs necessary to make the sale。
权责发生制
Accrual basis accounting：
An accounting method that records financial events bad on economic activity rather financial activity。 Under accrual accounting revenue is recorded when it is earnd and realized, regardless of when actual payment is received。
会计
Accounting may be described as the process of identifying， measuring， recording， and communicating economic information to permit informed judgments and decisions by urs of that information。
资产
An ast is a resource controlled by the enterpri as a result of past events and from which future economic benefits are expected to flow to the enterpri.
现金
cash:
Accountants define cash as money on deposit in banks and any items that a bank will accept for deposit.
企业已付银行未付
Outstanding checks：
Checks issued and recorded by the company but not yet prented to the bank for payment.
应收账款
Accounts receivable：
Accounts receivable are liquid asts， usually being converted into cash within a period of 30 to 60 days.
收入
Revenue：
Revenue is the gross inflow of economic benefits during the period arising in the cour of the ordinary activities of an entity when tho inflows result in increa in equity， other than increas relating to contributions from equity participants.
收益应按照实收款项和应收款项的公允价值计算.
Revenue shall be measured at the fair value of the consideration received or receivable.
交易中所产生的收益一般是按照会计主体和资产购买或使用双方的协议决定的.
The amount of revenue arising on a transaction is usually determined by agreement between the entity and the buyer or ur of the ast.
存货应该按照"成本”和”可实现净值”底的计算
Inventories shall be measured at the lower of cost and net realisable value。
存货包括那些买入是以卖出为目地的物品. 比如， 零售商买入机器设备是为再销售， 或者那些为了出售而买入的土地和其他的房产。
Inventories encompass goods purchad and held for resale including, for example， merchandi purchad by retailer and held for resale， or land and other property held for resale。
存货成本应该包括所有购买的费用， 生产的费用和其他那些发生在使存货转移到目前地点和状态的费用。
试用期工作总结100字the cost of inventories shall compri all costs of purcha, costs of conversion and other costs incurred in bringing the inventories to their prent location and condition。
