求中英文会计分录对照 在线等

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

accounting 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 Worldwide
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

comparability 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

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

exchange 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

management 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 receivable/ 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 / payment 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 / 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

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/ transfer
T 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 profits / undivided profits
未分配利润

unearned revenue
预收款项

unrelated business income
营业外收益

useful life
使用年限

value added tax
增值税

voucher
付款凭证

wages payable / salaries payable
应付工资

work in process / goods in process
在产品