Account 帳戶

Accounting system 會(huì)計(jì)系統(tǒng)

American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì)

American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)

Audit 審計(jì)

Balance sheet 資產(chǎn)負(fù)債表

Bookkeepking 簿記

Cash flow prospects 現(xiàn)金流量預(yù)測(cè)

Certificate in Internal Auditing 內(nèi)部審計(jì)證書(shū)

Certificate in Management Accounting 管理會(huì)計(jì)證書(shū)

Certificate Public Accountant注冊(cè)會(huì)計(jì)師

Cost accounting 成本會(huì)計(jì)

External users 外部使用者

Financial accounting 財(cái)務(wù)會(huì)計(jì)  希尼爾翻譯公司 http://www.ayavill.com

Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)

Financial forecast 財(cái)務(wù)預(yù)測(cè)

Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則

General-purpose information 通用目的信息

Government Accounting Office 政府會(huì)計(jì)辦公室

Income statement 損益表

Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì)

Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì)

Integrity 整合性

Internal auditing 內(nèi)部審計(jì)

Internal control structure 內(nèi)部控制結(jié)構(gòu)

Internal Revenue Service 國(guó)內(nèi)收入署

Internal users 內(nèi)部使用者

Management accounting 管理會(huì)計(jì)

Return of investment 投資回報(bào)
Return on investment 投資報(bào)酬

Securities and Exchange Commission 證券交易委員會(huì)
Statement of cash flow 現(xiàn)金流量表

Statement of financial position 財(cái)務(wù)狀況表

Tax accounting 稅務(wù)會(huì)計(jì)

Accounting equation 會(huì)計(jì)等式

Articulation 勾稽關(guān)系

Assets 資產(chǎn)

Business entity 企業(yè)個(gè)體

Capital stock 股本

Corporation 公司

Cost principle 成本原則

Creditor 債權(quán)人

Deflation 通貨緊縮

Disclosure 批露

Expenses 費(fèi)用

Financial statement 財(cái)務(wù)報(bào)表

Financial activities 籌資活動(dòng)

Going-concern assumption 持續(xù)經(jīng)營(yíng)假設(shè)

Inflation 通貨膨漲

Investing activities 投資活動(dòng)

Liabilities 負(fù)債

Negative cash flow 負(fù)現(xiàn)金流量

Operating activities 經(jīng)營(yíng)活動(dòng)

Owners equity 所有者權(quán)益

Partnership 合伙企業(yè)

Positive cash flow 正現(xiàn)金流量

Retained earning 留存利潤(rùn)

Revenue 收入

Sole proprietorship 獨(dú)資企業(yè)

Solvency 清償能力

Stable-dollar assumption 穩(wěn)定貨幣假設(shè)

Stockholders 股東

Stockholders equity 股東權(quán)益

Window dressing 門(mén)面粉飾

會(huì)計(jì) accounting

決策人 Decision Maker

投資人 Investor

股東 Shareholder

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償債基金 Sinking fund

定額備用金 Imprest petty cash

支票 Check（cheque）

銀行對(duì)帳單 Bank statement

銀行存款調(diào)節(jié)表 Bank reconciliation statement

在途存款 Outstanding deposit

在途支票 Outstanding check

應(yīng)付憑單 Vouchers payable

應(yīng)收帳款 Account receivable

應(yīng)收票據(jù) Note receivable

起運(yùn)點(diǎn)交貨價(jià) F.O.B shipping point

目的地交貨價(jià) F.O.B destination point

商業(yè)折扣 Trade discount

現(xiàn)金折扣 Cash discount

銷(xiāo)售退回及折讓 Sales return and allowance

壞帳費(fèi)用 Bad debt expense

備抵法 Allowance method

備抵壞帳 Bad debt allowance

損益表法 Income statement approach

資產(chǎn)負(fù)債表法 Balance sheet approach

帳齡分析法 Aging analysis method

直接沖銷(xiāo)法 Direct write-off method

帶息票據(jù) Interest bearing note

不帶息票據(jù) Non-interest bearing note

出票人 Maker  希尼爾翻譯公司 http://www.ayavill.com

受款人 Payee

本金 Principal

利息率 Interest rate

到期日 Maturity date

本票 Promissory note

貼現(xiàn) Discount

背書(shū) Endorse

拒付費(fèi) Protest fee

（4）存貨

存貨 Inventory

商品存貨 Merchandise inventory
客觀性原則 Objective Principle

一致性原則 Consistent Principle

可比性原則 Comparability Principle

重大性原則 Materiality Principle

穩(wěn)健性原則 Conservatism Principle

權(quán)責(zé)發(fā)生制 Accrual Basis

現(xiàn)金收付制 Cash Basis

財(cái)務(wù)報(bào)告 Financial Report

流動(dòng)資產(chǎn) Current assets

流動(dòng)負(fù)債 Current Liabilities

長(zhǎng)期負(fù)債 Long-term Liabilities

投入資本 Contributed Capital

留存收益 Retained Earning

（2）會(huì)計(jì)循環(huán)

會(huì)計(jì)循環(huán) Accounting Procedure/Cycle

會(huì)計(jì)信息系統(tǒng) Accounting information System

帳戶 Ledger

會(huì)計(jì)科目 Account

會(huì)計(jì)分錄 Journal entry

原始憑證 Source Document

日記帳 Journal

總分類(lèi)帳 General Ledger

明細(xì)分類(lèi)帳 Subsidiary Ledger

試算平衡 Trial Balance

現(xiàn)金收款日記帳 Cash receipt journal

現(xiàn)金付款日記帳 Cash disbursements journal

銷(xiāo)售日記帳 Sales Journal

購(gòu)貨日記帳 Purchase Journal

普通日記帳 General Journal

工作底稿 Worksheet

調(diào)整分錄 Adjusting entries

結(jié)帳 Closing entries

（3）現(xiàn)金與應(yīng)收帳款

現(xiàn)金 Cash

銀行存款 Cash in bank

庫(kù)存現(xiàn)金 Cash in hand

流動(dòng)資產(chǎn) Current assets