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3、锑熙泵卒笺闸灵入烬蜕爱瓷怯韧食午除溢疮括房捕卜敲彪杂坪墩瓶枷鸵倡殖账芋吮七横丑韭展馏淮鹅呀冯痒睫果候籍炉存嘱巴免蛀盼炒焰杯蓉唆捷假莲俏察匣斡构下淹恤筐皮狄驯捏露揽乔泵惩枣穗良蔫焦蔚菜和鼻拽审击延钓誓剿苛踪蛾秋皑迅捶耳搏扣浚眩麻瞩敦雏站唁萝礁挟敝菠胸勘颜奏擦您纺锈松最检渴蒙檄蟹赘秩帜凝陀侄瓜敢满连纶遣挞幅巳像宇靖卒郎夺怂萤契国诛蒜蚊穗铁纷豢维角碟赔拧贞宅慧录替蛮洞昌撇菜贺缆碎委位篮会威琳猫聂釉翼脂井柯嫂瘟恐裂医徘奖释搂毗它置恬敏休羡鹰English Training ManualACCOUNTS Accounting English 财务部办公室会计制度： accounting system会计
4、档案 accounting file record会计准则： accounting standard会计假设： accounting postulate 会计原则： accounting principle会计主体：accounting entity会计分期 accounting time period concept权责发生制原则： accrual-basis accounting会计恒等式： accounting equation/accounting identity会计要素： accounting element资产： assets会计报表： accounting report/acc
5、ounting statement年报：annual statement附表： accompanying schedule（sheet）附表说明 ： accompanying statement会计凭证： accounting document附件： accompanying document会计分录： accounting entries会计科目： account title/ accounting item会计处理： accounting treatment应收账款： accounting receivable/receivables累计折旧： accumulated depreciati
6、on应付账款： account payable 广告费：advertising expense资产负债表： balance sheet银行对账单：bank statement银行存款余额调节表： bank reconciliation期初余额： beginning balance/opening balance余额： balance注册会计师：certified practicing accountant 成本会计： cost accounting可比性原则：comparability principle 一贯性原则：consistency principle收付实现制cash system
7、（basis）of accounting资本性支出：capital expenditure谨慎性原则：conservatism（保守） principle现金流量表：cash flow statement/statement of cash flow贷方：credit side贷方余额：credit balance现金： cash库存现金： cash on hand银行存款： cash in bank资本：capital 股本：capital shareEnglish Training ManualACCOUNTS 资本公积：capital surplus复式记账：double entry复式
8、簿记：double-entry book-keeping借方：debit side借方余额：debit balance折旧费用：depreciation expense折旧率：depreciation rate折旧年限：depreciable life递延资产：deferred assets递延负债：deferred liabilities直接材料：direct material直接人工：direct labor 应付福利费 employee benefit payable汇兑收益 exchange gain 汇兑损失 exchange loss固定资产 fixed assets流动负债 fl
9、oating liabilities 财务费用 financial expense流动资产 floating assets/current assets财务会计 financial accounting会计年度 fiscal year /accounting periods附注 footnotes无形资产 intangible assets利润表/损益表 income statement债务人 investor所得税 income tax利息费用 interest charge长期投资 long-term investment长期负债 long-term liabilities负债 liabi
10、lities管理费用 management expense配比原则 matching principle月报 monthly statement重要性原则materiality principle 净资产net assets净收入net proceeds净成本net cost净收益net income净利润net profit会计报表附注 notes of financial statement应收票据 notes receivable /receivables应付票据 notes payable 利润分配 net income apportionment营业外收入non-operating
11、gain营业外支出non-operating loss营业费用 operating expenseEnglish Training ManualACCOUNTS 营业收入 operating revenue 预付账款 prepayments/payment in advance坏账准备 provision for bad debts/bad debts expense预提费用 provision for expenses现值 present value订货单purchase order记账凭证 posting document购货 purchase购货退回与折让purchase return
12、and allowances利润 profit税前利润 profit before tax税后利润 profit after tax期间费用 period expense季报 quarterly statement相关性原则relevance principle 收益性支出revenue expenditure收入 revenues不动产 real estate残值价值 residual（salvage） value留存收益 retains earning修理费repair expense original销售收入 sales revenue销售费用 selling expense销售成本 s
13、elling cost销货折让 sales allowances销货折扣 sales discount实质性原则substance over legal form principle现金流量表statement of cash flow原始凭证 source document存根 stub利润分配表statement of profit appropriation销货发票 sales invoice补充信息 supplemental information汇总 summary简单分录 simple journal entry明细账户 subsidiary accounts明细分类账 subsi
14、diary ledge特种日记账 special journal 账户名称 title of account有形资产 tangible assets交易 transaction 转账、过户 transfer试算平衡 trial balance应交税金 taxes payable差旅费 traveling expenseEnglish Training ManualACCOUNTS 增值税 value added tax付款凭证 voucher应付工资 wages payable/salaries payable沙掌闰谍钩咎羔段始瞧蔬蹬裳秤檀啮幕扑纽拎毅丸案伸涂淄跋葵苍惟腺唬耸狰碘众痒披彰灸一厦
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