會計職業(yè)英語考點單詞和句子

精品文檔 1歡迎下載1歡迎下載 一 翻譯 Account balance 賬戶余額 Accounting period 會計期間 Accounts payable 應付賬款 Accounts receivable 應收賬款 Accrual basis of accounting 權責發(fā)生制 Accrued expense 應計費用 Accrued revenue 應計收入 Adjusting entries 調整分錄 Asset 資產 Comparability 可比性 Consistency 一致性 Corporation 公司 Cash basis of accounting 收付實現(xiàn)制 Credit 貸 Creditor 債權人 Debit 借 Depreciation 折舊 Dividends 股利 Equity 權益 Expense 費用 Entry 分錄 General journal 普通日記賬 GAAP 一般公認會計準則 Going concern principle 持續(xù)經營 IFRS 國際財務報告準則 Income 收益 Ledger 總賬 Liabilities 負債 Limited liability 有限責任 Managerial accounting 管理會計 Materiality principle 重要性原則 Matching principle 配比性原則 Net assets 凈資產 Net income 凈收益 Net book value 賬面凈值 Partnership 合伙企業(yè) Posting 過賬 Prudence 謹慎性 Relevance 相關性 Reliability 可靠性 Real account 實賬戶 Nominal account 虛賬戶 Sales journal 銷售日記賬 Shareholder 股東 Special journal 特殊日記賬 Source documents 原始憑證 Statement of cash flows 現(xiàn)金流量表 Statement of comprehensive income 利潤表 Statement of financial position 資產負債表 Trial balance 試算平衡表 精品文檔 2歡迎下載2歡迎下載 Tax accounting 稅務會計 Unearned revenue 預收賬款 Accumulated depreciation 累計折舊 Amortization 攤銷 Available for sale investments 可供出售金融 資產 Bad debt 壞賬 Bank statement 銀行對賬單 Bank reconciliation銀行存款余額調節(jié)表 Bond 債券 Cash equivalent 現(xiàn)金等價物 Cheque 支票 Cash discounts 現(xiàn)金折扣 Copyrights 版權 Capital expenditure 資本支出 Cost of goods sold 產品銷售成本 Current liability 流動負債 Deposit 存款 Double declining balance 雙倍余額遞減法 First in first out 先進先出 Fixed assets 固定資產 Goodwill 商譽 Gross profit 毛利 Held to maturity investments 持有至到期投資 Held for trading investments 交易性金融資產 Historical cost 歷史成本 Investments at fair value through profit or loss 投資公允價值通過利潤或損失 Intangible assets 無行資產 Inventory 存貨 Invoice 發(fā)票 Moving average 移動平均法 Notes receivable 應收票據(jù) Notes payable 應付票據(jù) Ordinary share 普通股 Patents 專利 Par value 面值 Principal 原則 Preferred share 優(yōu)先股 Premium 溢價 Periodic inventory system定期盤存制 Perpetual inventory system永續(xù)盤存制 Property plant equipment 不動產 廠房 設 備 Trade discounts 商業(yè)折扣 Tangible assets 有形資產 Revenue expenditure 收益性支出 Residual value 殘值 Write off 沖銷 精品文檔 3歡迎下載3歡迎下載 1 AnAn assetasset isis a a resourceresource controlledcontrolled byby thethe entityentity asas a a resultresult ofof pastpast eventsevents andand fromfrom whichwhich futurefuture economiceconomic benefitsbenefits areare expectedexpected toto flowflow toto thethe entity entity 資產是由企業(yè)控制的 由過去的事項所形成的 能帶來未來經濟利益 流入企業(yè)的資源 P13 2 2 A A liabilityliability isis a a presentpresent obligationobligation ofof thethe entityentity arisingarising fromfrom pastpast events events thethe settlementsettlement ofof whichwhich isis expectedexpected toto resultresult inin anan outflowoutflow fromfrom thethe entityentity ofof resourcesresources embodyingembodying economiceconomic benefits benefits 負債是企業(yè)負債是企業(yè) 過去交易或事項形成的 預期會導致經濟利益流出企業(yè)的現(xiàn)時義務 過去交易或事項形成的 預期會導致經濟利益流出企業(yè)的現(xiàn)時義務 3 3 TheThe allowanceallowance methodmethod estimatesestimates thethe totaltotal badbad debtsdebts thatthat areare expectedexpected toto resultresult fromfrom thethe currentcurrent periodperiod s s sales sales andand recordsrecords thethe expenseexpense duringduring thethe samesame periodperiod asas thethe relatedrelated sale sale 備抵法估計當期賒銷預期發(fā)備抵法估計當期賒銷預期發(fā) 生的壞賬總額 并記錄同期相關賒銷的費用生的壞賬總額 并記錄同期相關賒銷的費用 4 4 FixedFixed assetsassets oror property property plantplant andand equipmentequipment areare long livedlong lived assetsassets heldheld forfor useuse inin thethe productionproduction oror salesale ofof otherother assetsassets oror services services TangibleTangible assetsassets possesspossess a a physicalphysical substance substance IntangibleIntangible assets assets suchsuch asas patents patents copyrights copyrights oror franchises franchises lacklack physicalphysical substance substance 固定資產或不動 產 廠房和設備是為生產或銷售其他資產或服務而持有的長期資產 有形資產具備實 物形態(tài) 無形資產 如專利 版權或特許經營權 缺乏實物形態(tài) 5 5 AccountsAccounts receivablereceivable areare amountsamounts duedue fromfrom customerscustomers asas a a resultresult ofof performingperforming a a serviceservice oror sellingselling goodsgoods onon accountaccount oror onon credit credit andand thethe customercustomer promisespromises toto paypay thethe agreedagreed amountamount inin thethe future future 應收賬款應收賬款 是顧客賒購或分期付服務或貨物 顧客承諾未來付清既定數(shù)額 是顧客賒購或分期付服務或貨物 顧客承諾未來付清既定數(shù)額 6 6 InterestInterest isis thethe costcost ofof borrowingborrowing oror postponingpostponing payment P82payment P82 利息是借款和延遲支付的成本利息是借款和延遲支付的成本 7 7 AnAn intangibleintangible assetasset withwith anan indefiniteindefinite lifelife shouldshould notnot bebe amortized amortized ItIt isis testedtested annuallyannually forfor impairment impairment 壽命不確定的無形資產不應被壽命不確定的無形資產不應被 攤銷 每年都應該做減值測試攤銷 每年都應該做減值測試 8 8 CurrentCurrent liabilitiesliabilities areare obligationsobligations thatthat areare duedue withinwithin oneone yearyear ofof thethe balancebalance sheetsheet datedate oror withinwithin thethe companycompany s s operatingoperating cycle cycle whicheverwhichever isis longer longer 將在資產負債表日將在資產負債表日 1 1 年內 或者超過年內 或者超過 1 1 年的一個營業(yè)周期內到年的一個營業(yè)周期內到 期的債務 兩者中更久的那個 期的債務 兩者中更久的那個 9 9 CashCash restrictedrestricted inin useuse andand whosewhose restrictionsrestrictions willwill notnot endend forfor atat leastleast 1212 monthsmonths afterafter thethe balancebalance sheetsheet datedate isis notnot toto bebe includedincluded inin thethe currentcurrent assets P73assets P73 在資產負債表日后至少在資產負債表日后至少 1212 個月被限制使用的現(xiàn)金不屬于個月被限制使用的現(xiàn)金不屬于 精品文檔 4歡迎下載4歡迎下載 流動資產流動資產 1010 PreferredPreferred sharesshares oftenoften includeinclude a a preferencepr