会计用语英语词汇.docx

《会计用语英语词汇.docx》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。

1、编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第6页共6页会计词汇Accounting  Vocabulary                 A安达信全球：                   ArthurAndersenworldwide会计概念：                     accountingconcept                                                会计法：                       accountinglow会计职能：               

2、      accountingfunction会计监督：                     accountingsupervision会计制度：                     accountingsystem会计档案                       accountingfilerecord会计准则：                     accountingstandard会计假设：                     accountingpostulate会计原则：                     account

3、ingprinciple会计主体：                     accountingentity会计分期                       accountingtimeperiodconcept权责发生制原则：               accrual-basisaccounting会计恒等式：                   accountingequation/accountingidentity会计要素：                     accountingelement资产：                    

4、     assets会计报表：                     accountingreport                               accountingstatement年报：                         annual statement附表：                         accompanying schedule（sheet）附表说明：                    accompanying statement充分披露：                     adequa

5、tedisclosure会计凭证：                     accounting document                               accounting voucument附件：                         accompanying document会计分录：                     accounting entries会计科目：                     account title/accountingitem会计处理：                     a

6、ccounting treatment应收账款：                     accounting receivable/receivables累计折旧：                     accumulated depreciation应付账款：                                  accountpayable广告费：                                                advertisingexpense                            B资产

7、负债表：                             balancesheet银行对账单：                                         bank statement银行存款余额调节表：           bankreconciliation期初余额：                     beginningbalance/openingbalance余额：                                             balance                         

8、     C注册会计师：