| T形账户 |
T-account |
| 安达信全球 |
Arthur Andersen worldwide |
| 安永国际 |
Ernst and young International |
| 毕马威国际 |
KPMG International |
| 补充信息 |
supplemental information |
| 不定期盘存 |
continuous physical inventory |
| 不动产 |
real estate |
| 财务费用 |
financial expense |
| 财务会计 |
financial accounting |
| 残值价值 |
residual（salvage） value |
| 差旅费 |
traveling expense |
| 产成品 |
product /finished goods |
| 长期负债 |
long-term liabilities |
| 长期投资 |
long-term investment |
| 成本会计 |
cost accounting |
| 持续经营 |
going-concern basis |
| 充分披露 |
adequate disclosure |
| 存根 |
stub |
| 存货 |
stock on hand |
| 贷方 |
credit side |
| 贷方余额 |
credit balance |
| 德勤 |
Deloitte Touche Tohmatsu |
| 递延负债 |
deferred liabilities |
| 递延资产 |
deferred assets |
| 订货单 |
purchase order |
| 定期盘存 |
periodic inventory |
| 动产 |
personal property |
| 短期损失 |
shrinkage losses |
| 短期投资 |
current investment |
| 多栏式日记账 |
columnar journal |
| 付款凭证 |
voucher |
| 负债 |
liabilities |
| 附表 |
accompanying schedule（sheet） |
| 附表说明 |
accompanying statement |
| 附件 |
accompanying document |
| 附注 |
footnotes |
| 复合分录 |
compound journal entry |
| 复式簿记 |
double-entry book-keeping |
| 复式记账 |
double entry |
| 购货 |
purchase |
| 购货退回与折让 |
purchase return and allowances |
| 估计残值 |
estimated scrap value |
| 股本 |
capital share |
| 固定资产 |
fixed assets |
| 管理费用 |
management expense |
| 管理会计 |
management accounting |
| 广告费 |
advertising expense |
| 国际会计 |
international accounting |
| 合并财务报表 |
consolidated financial statement |
| 坏账准备 |
provision for bad debts/bad debts expense |
| 汇总 |
summary |
| 汇总收益 |
exchange gain |
| 汇总损失 |
exchange loss |
| 会计报表 |
accounting report |
| 会计报表附注 |
notes of financial statement |
| 会计处理 |
accounting treatment |
| 会计档案 |
accounting file record |
| 会计法 |
accounting low |
| 会计分录 |
accounting entries |
| 会计分期 |
accounting time period concept |
| 会计概念 |
accounting concept |
| 会计恒等式 |
accounting equation/accounting identity |
| 会计假设 |
accounting postulate |
| 会计监督 |
accounting supervision |
| 会计科目 |
account title/ accounting item |
| 会计年度 |
fiscal year /accounting periods |
| 会计凭证 |
accounting document |
| 会计要素 |
accounting element |
| 会计原则 |
accounting principle |
| 会计职能 |
accounting function |
| 会计制度 |
accounting system |
| 会计主体 |
accounting entity |
| 会计准则 |
accounting standard |
| 活页式账 |
loos-leaf ledger |
| 或有负债 |
contingent liabilities |
| 或有资产 |
contingent assets |
| 货币计量 |
stable-monetary concept |
| 及时性原则 |
timeliness principle |
| 记账凭证 |
posting document |
| 季报 |
quarterly statement |
| 意同翻译 |
http://www.etfane.com/ |
| 简单分录 |
simple ournal entry |
| 交易 |
transaction |
| 借贷平衡 |
equity off debit and credits |
| 借方 |
debit side |
| 借方余额 |
debit balance |
| 谨慎性原则 |
conservatism（保守） principle |
| 谨慎性原则 |
the prudence（稳健） principle |
| 净成本 |
net cost |
| 净利润 |
net profit |
| 净收入 |
net proceeds |
| 净收益 |
net income |
| 净资产 |
net assets |
| 开办费 |
starting –load cost |
| 可比性原则 |
comparability principle |
| 客观性原则 |
objectivity（reliability） principle |
| 库存现金 |
cash on hand |
| 累计折旧 |
accumulated depreciation |
| 历史成本 |
historical cost |
| 历史成本原则 |
historical cost principle |
| 利润 |
profit |
| 利润表 损益表 |
income statement |
| 利润分配 |
net income apportionment |
| 利润分配表 |
statement of profit appropriation |
| 利息费用 |
interest charge |
| 流动负债 |
floating liabilities |
| 流动资产 |
floating assets/current assets |
| 留存收益 |
retains earning] |
| 明晰性原则 |
the understandability principle |
| 明细分类账 |
subsidiary ledge |
| 明细账户 |
subsidiary accounts |
| 年报 |
annual statement |
| 配比原则 |
matching principle |
| 披露 |
disclosure |
| 普华永道 |
Price Water House Coopers |
| 普神日记账 |
general journal |
| 期初余额 |
beginning balance/opening balance |
| 期初余额 |
opening balance |
| 期间费用 |
period expense |
| 权责发生制原则 |
accrual-basis accounting |
| 商誉 |
goodwill |
| 赊销 |
sales on account |
| 生产成本 |
product cost /output cost |
| 实地盘存制 |
physical inventory system |
| 实地盘点 |
physical inventory |
| 实质性原则 |
substance over legal form principle |
| 使用年限 |
useful life |
| 试算平衡 |
trial balance |
| 收付实现制 |
cash system （basis）of accounting |
| 收入 |
revenues |
| 收益性支出 |
revenue expenditure |
| 税后利润 |
profit after tax |
| 税前利润 |
profit before tax |
| 所得税 |
income tax |
| 所有者权益 |
owner’s equity |
| 特种日记账 |
special journal |
| 未分配利润 |
undistributed profits/undivided profits |
| 无形资产 |
intangible assets |
| 现金 |
cash |
| 现金流量表 |
cash flow statement/statement of cash flow |
| 现金流量表 |
statement of cash flow |
| 现金日记账 |
cash journal |
| 现值 |
present value |
| 相关性原则 |
relevance principle |
| 销货发票 |
sales invoice |
| 销货折扣 |
sales discount |
| 销货折让 |
sales allowances |
| 销售成本 |
selling cost |
| 销售费用 |
selling expense |
| 销售收入 |
sales revenue |
| 销售退回 |
sales return |
| 修理费 |
repair expenseoriginal |
| 一贯性原则 |
consistency principle |
| 银行存款 |
cash in bank |
| 银行存款余额调节表 |
bank reconciliation |
| 银行对账单 |
bank statement |
| 应付福利费 |
employee benefit payable |
| 应付工资 |
wages payable/salaries payable |
| 应付股利 |
liability dividend/dividend payable |
| 应付票据 |
notes payable |
| 应付账款 |
account payable |
| 应交税金 |
taxes payable |
| 应收票据 |
notes receivable /receivables |
| 应收账款 |
accounting receivable/receivables |
| 盈余公积 |
surplus reserve |
| 营业费用 |
operating expense |
| 营业收入 |
operating revenue |
| 营业外收入 |
non-operating gain |
| 营业外收益 |
unrelated business income |
| 营业外支出 |
non-operating loss |
| 永续盘存制 |
perpetual inventory system |
| 有形资产 |
tangible assets |
| 余额 |
balance |
| 预付账款 |
prepayments/payment in advance |
| 预收款项 |
unearned revenue |
| 预提费用 |
provision for expenses |
| 原材料 |
raw materials |
| 原始成本 |
original cost |
| 原始凭证 |
source document |
| 月报 |
monthly statement |
| 在产品 |
work in process/goods in process |
| 增值税 |
value added tax |
| 摘要 |
descriptions |
| 债权人 |
obligee/creditor |
| 债务人 |
investor |
| 债务人 |
obligor |
| 账户名称 |
title of account |
| 折旧费用 |
depreciation expense |
| 折旧率 |
depreciation rate |
| 折旧年限 |
depreciable life |
| 直接材料 |
direct material |
| 直接人工 |
direct labor |
| 制造费用 |
factory overhead |
| 制造业企业 |
manufacturing enterprise |
| 重要性原则 |
materiality principle |
| 重置成本 |
replacement cost |
| 注册会计师 |
certified practicing accountant |
| 转账、过户 |
transfer |
| 资本 |
capital |
| 资本公积 |
capital surplus |
| 资本性支出 |
capital expenditure |
| 资产 |
assets |
| 资产负债表 |
balance sheet |
| 总分类账 |
general ledge |
