会计专业专业术语中英文对照
一、会计与会计理论
会计accounting
n XXX
投资人XXX
股东XXX
depend
债权人Creditor
会计上岗证考试科目财务会计Financial Accounting
管理会计Management Accounting
成本会计Cost Accounting
私业会计Private Accounting
公众会计Public Accounting
注册会计师XXXIASC
XXXAICPA
财务会计准则委员会FASB
XXXIMAbrown
XXXAAA
税务稽核署IRS
独资企业Proprietorship
合资人企业Partnership
n
会计目标Accounting Objectives
管帐假定Accounting ns
会计要素Accounting Elements
会计原则Accounting Principles
管帐实务进程Accounting res
财政报表Financial Statements
财政分析Financial Analysis
会计主体假设Separate-entity n货币计量假设Unit-of-measure n持续经营假设Continuity(Going-concern) d n资产Ast
负债Liability
cinematic业主权益Owner's XXX
支出Revenue
费用XXX
恐龙的英语
e
亏损Loss
支出完成原则Revenue Principle
配比原则Matching Principle
全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle
一致性原则Consistent Principle
日耳曼语族
可比性原则Comparability Principle
严重性原则Materiality Principle
稳健性原则Conrvatism Principle
权责产生制Accrual Basis
stink
现金收付制Cash Basis
财务报告Financial Report
流动资产Current asts
流动负债Current Liabilities
长期负债Long-term Liabilities
仁爱英语七年级上册
投入资本Contributed Capital
留存收益Retained Earning
二、会计循环
会计循环Accounting re/Cycle
管帐信息体系Accounting n System帐户Ledger
管帐科目Account
会计分录Journal entry
原始凭证Source Document
日记帐Journal
总分类帐General XXX
明细分类帐Subsidiary Ledger
试算均衡Trial Balance
现金收款日记帐Cash receipt journal
现金付款日志帐Cash disburments journal销售日志帐Sales Journal
购货日记帐Purcha Journal
通俗日志帐General Journal
事情初稿Worksheet
调整分录Adjusting entries
结帐Closing entries
三、现金与应收账款
现金Cash
银行存款Cash in bank
库存现金Cash in hand
活动资产Current asts
偿债基金Sinking fund
定额备用金Imprest petty cash
sat答案支票Check(cheque)
银行对帐单Bank statement
银行存款调节表XXX在途存款Outstanding deposit
在途支票Outstanding check
应对笔据Vouchers payable
应收帐款Account receivable
应收单子Note receivableclg
起运点交货价F.O.B shipping point
目的地交货价XXX point
贸易扣头Trade discount
现金扣头Cash discount
