会计专业英语词汇.docx

会计专业英语词汇

第一篇：会计专业英语词汇AAdvertisingexpense广告费用Accrualbasisofaccounting权责发生制Accountspayable应付账款Accountsreceivable应收账款Account帐户Accrual-typeadjustingentry(accruals)应计类调整分录Accountinginformationsystem会计信息系统Accountsreceivable-net净应收账款Accumulateddepreciation-landimprovement累计折旧-土地改良物Accumulateddepreciation-buildings累计折旧-建筑物Accumulateddepreciation-equipment累计折旧-设备Accumulateddepreciation累计折旧Assets资产Amortizationexpense待摊费用Allowancefordoubtfulaccounts呆账准备Agingofaccountsreceivable应收账款帐龄BBankservicechargeexpense银行服务费Balancesheet资产负债表Baddebtexpense坏账费用Bankreconciliation银行对账单Bondissuecosts债券发行成本Bondspayable应付债券Bookvalueofacompany公司的账面价值Bookvalue账面价值Building建筑物CCarryingamount账面结存额Carryingvalue账面结存额Cash现金Cashbasisofaccounting收付实现制Cashreceipt现金收入（据）Creditor债权人CertifiedManagementAccountants注册管理会计师CertifiedInternalAuditor注册内部审计师CertifiedPublicAccountants注册公共会计师Carryingamount账面结存额Commonstock普通股Conservatism谨慎性Contraaccount抵消帐户，对销帐户Contraassetaccount备抵资产账户Contraequityaccount备抵权益账户Contraliabilityaccount备抵负债账户Costprinciple成本原则Commissionsexpense佣金费用ContributionMargin边际贡献（贡献毛利）Costofgoodssold销货成本Chartofaccounts帐户表Customerdeposits客户存款Credit贷Classifiedbalancesheet分类资产负债表Currentassets流动资产Currentyear’snetincome当年净收入DDeliveryequipment投递设备Depreciationexpense折旧费用Debit借Deferral递延Depreciation折旧Depreciationexpense–equipment折旧费用-设备Deferredincometaxes递延所得税Depletionexpense折耗费Doubleentryaccounting复式记账会计Discountonbondspayable应付债券折扣Discountonnotespayable应付贷款折扣Discontinuedoperations终止经营EEquipment设备Expenses费用Effectiveinterestratemethodofamortization实际利率法摊销Economicentityassumption会计主体假设Earned赚得Expired到期的Extraordinaryitem—gain异常项目利得Extraordinaryitems异常项目FFinancialaccounting财务会计Feesearned挣得的费用Firstin,fistout(FIFO)先进先出Financialaccountingstandardsboard(FASB)财务会计准则委员会Financialstatement财务报表Fulldisclosureprinciple充分披露原则Fixedexpenses固定费用Financingactivities筹资活动Furnitureandfixtures家具和固定装置GGains利得Generaljournalentry普通日记账分录Gainonsaleo