会计术语中英对照

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1、.-一、会计与会计理论会计accounting决策人DecisionMaker投资人Investor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting本钱会计CostAccounting私业会计PrivateAccounting公众会计PublicAccounting注册会计师CPACertifiedPublicAccountant国际会计准那么委员会IASC美国注册会计师协会AICPA财务会计准那么委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship

2、合伙人企业Partnership公司Corporation会计目标AccountingObjectives会计假设AccountingAssumptions会计要素AccountingElements会计原那么AccountingPrinciples会计实务过程AccountingProcedures财务报表FinancialStatements财务分析FinancialAnalysis会计主体假设Separate-entityAssumption货币计量假设Unit-of-measureAssumption持续经营假设Continuity(Going-concern)Assumption会

3、计分期假设Time-periodAssumption资产Asset负债Liability业主权益Owner'sEquity收入Revenue费用Expense-.word.zl.-收益Income亏损Loss历史本钱原那么CostPrinciple收入实现原那么RevenuePrinciple配比原那么MatchingPrinciple全面披露原那么Full-disclosure(Reporting)Principle客观性原那么ObjectivePrinciple一致性原那么ConsistentPrinciple可比性原那么ComparabilityPrinciple重大性原那么Mater

4、ialityPrinciple稳健性原那么ConservatismPrinciple权责发生制AccrualBasis现金收付制CashBasis财务报告FinancialReport流动资产Currentassets流动负债CurrentLiabilities长期负债Long-termLiabilities投入资本ContributedCapital留存收益RetainedEarning二、会计循环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSystemLedger会计科目Account会计分录Journalentry原始

5、凭证SourceDocument日记帐Journal总分类帐GeneralLedger明细分类帐SubsidiaryLedger试算平衡TrialBalance现金收款日记帐Cashreceiptjournal现金付款日记帐Cashdisbursementsjournal销售日记帐SalesJournal购货日记帐PurchaseJournal普通日记帐GeneralJournal工作底稿Worksheet调整分录Adjustingentries-.word.zl.-结帐Closingentries三、现金与应收帐款现金Cash银行存款Cashinbank库存现金Cashinhand流动资产

6、Currentassets偿债基金Sinkingfund定额备用金Imprestpettycash支票Check(cheque)银行对帐单Bankstatement银行存款调节表Bankreconciliationstatement在途存款Outstandingdeposit在途支票Outstandingcheck应付凭单Voucherspayable应收帐款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bshippingpoint目的地交货价F.O.Bdestinationpoint商业折扣Tradediscount现金折扣Cashdiscoun

7、t销售退回及折让Salesreturnandallowance坏帐费用Baddebtexpense备抵法Allowancemethod备抵坏帐Baddebtallowance损益表法Incomestatementapproach资产负债表法Balancesheetapproach帐龄分析法Aginganalysismethod直接冲销法Directwrite-offmethod带息票据Interestbear