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ID:34220502
大小:69.50 KB
页数:11页
时间:2019-03-04
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1、accountantgeneral会计主任accountbalance结平的账户accountbill账单accountbooks帐 accountclassification账户分类 accountcurrent往来帐 accountformofbalancesheet账户式资产负债表 accountformofprofitandlossstatement账户式损益表 accountpayable应付账款 accountreceivable应收账款accountofpayments支出表accountofreceipts收入表 accounttitle账户名称
2、,会计科目accountingyear或financialyear会计年度accountspayableledger应付款分类账Accountingperiod(会计期间)arerelatedtospecifictimeperiods,typicallyoneyear(通常是一年)资产负债表:balancesheet可以不大写b利润表:incomestatements(orstatementsofincome)利润分配表:retainedearnings现金流量表:cashflows账目名词(一)资产类Assets流动资产Currentassets货币资金Cashan
3、dcashequivalents现金Cash银行存款Cashinbank其他货币资金Othercashandcashequivalents外埠存款OthercityCashinbank银行本票Cashier'scheque银行汇票Bankdraft信用卡Creditcard信用证保证金L/CGuaranteedeposits存出投资款Refundabledeposits短期投资Short-terminvestments股票Short-terminvestments-stock债券Short-terminvestments-corporatebonds基金Short-t
4、erminvestments-corporatefunds其他Short-terminvestments-other短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款Accountreceivable应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable其他应收款Othernotesreceivable坏账准备Baddebt
5、reserves预付账款Advancemoney应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories物资采购Suppliespurchasing原材料Rawmaterials包装物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差异Materialscostvariance自制半成品Semi-Finishedgoods库存商品Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice委托加工物资Wor
6、kinprocess-outsourced委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsbystages待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment长期股权投资Long-terminvestmentonstocks股票
7、投资Investmentonstocks其他股权投资Otherinvestmentonstocks长期债权投资Long-terminvestmentonbonds债券投资Investmentonbonds其他债权投资Otherinvestmentonbonds长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Creditor’srightsinvestmentdepreciationreser
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