会计英语术语解释

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1、第一章Accountpayable应付账款Accountreceivable应收账款Accounting会计Accountingequation会计等式Asset资产Audit审计Balancesheet平衡表（资产负债表）Capital资本Certifiedmanagementaccountant(CMA)注册管理会计Certifiedpublicaccountant(CPA)注册会计师Corporation公司Entity主体Expense费用Financialaccounting财务会计FinancialAccountingStandardsBoard(F

2、ASB)财务会计准则委员会Financialstatements财务报告Generallyacceptedaccountingprinciples(GAAP)公认接受会计准则Incomestatement收入表（利润损益表）Liability负债Managementaccounting管理会计Netearnings净收益Netincome净收入Netloss净损失Netprofit净利润Notepayable应付票据Notereceivable应收票据Owner’sequity所有者权益Ownerwithdrawals实收资本Partnership合伙制Prop

3、rietorship个体制Revenue收入Shareholder股东Statementofcashflows现金流量表Statementofearnings净盈余报表Statementoffinancialposition财务状况报表Statementofoperations运营表Statementofowner’sequity所有者权益报表Stockholder股东Transaction交易第二章Account账簿、账户Chartofaccounts会计科目表Credit把……记入贷方Debit把……记入借方Journal日记账Ledger总账、分类账Nor

4、malbalance正常余额、平衡Posting登帐、过账Trialbalance试算平衡第三章Accrualaccounting权责发生制bookvalue(ofaplantasset)账面价值plantasset固定资产Accruedexpense应计费用cash-basisaccounting收付实现制prepaidexpense预付费用Accruedrevenue应计收入contraaccount抵消账户revenueprinciple收入确认准则Accumulateddepreciation累计折旧deferredrevenue递延收入time-per

5、iodconcept会计期间Adjustedtrialbalance调整试算平衡depreciation折旧unearnedrevenue递延收入Adjustingentry调整分录matchingprinciple配比原则第四章Accountingcycle会计循环fixedasset固定资产plantasset固定资产Closingtheaccounts结账incomesummary损益汇总账户postclosingtrialbalance试算平衡Closingentries结账分录liquidity流动性reversingentries转回分录Curren

6、tasset流动资产long-termasset长期资产temporaryaccounts临时性账户Currentliability流动负债long-termliability长期负债worksheet工作表Currentratio流动比率operatingcycle营业周期Debtratio资产负债率permanentaccounts永久性账户第五章Costofgoodssold销售成本Costofsales销货成本Grossmargin边际收入Grossmarginpencentage毛利润率Grossprofit毛利润Grossprofitpencenta

7、ge毛利率Incomefromoperations运营收入inventory存货inventoryturnover存货周转Invoice发票，收据，单证Multi-stepincomestatement多步式利润表Netpurchases净销售Netsalesrevenue净销售收入Operatingexpenses运营成本Operatingincome运营收入Otherexpense其他费用Otherrevenue其他收入Periodicinventorysystem定期盘存制Perpetualinventorysystem永续盘存制sales销售Salesd

8、iscount销售折扣S