会计常用英语归纳

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1、Accountingisameasureusedbyanentity(profitornon-profit)toaccumulate,dispose,communicateandconveyeconomicinformation.会计是一个实体单位（营利的或者非营利的）对其经济信息进行归集和处理、沟通和传达的一种手段。Accountingentityassumption会计主体假设Going-concernassumption持续经营假设Accountingperiodassumption会计期间假设Cu

2、rrency-measurementassumption货币计量假设Assets=Liabilities+Owner’sEquity资产=负债+所有者权益WhichoneisliabilityunearnedrevenueWhichofthefollowingbelongstoassetraw-materialWhichofthefollowingbelongstocurrentassetinventoryThefundamentalaccountingequationisAssets=Liabiliti

3、es+Owner’sEquityThetrialbalanceisusedtodeterminewhetherthetotalofdebitsequalsthetotalofcredits.试算平衡表是用来确定是否借方总额等于贷方总额。Revenueandexpenseaccountsaretemporaryaccountsusedtoaccumulatedatarelatedtoaspecificaccountingyear.收入和费用类账户是用来累积和特定会计年度相关数据的暂时性账户。Accordin

4、gtodifferenteconomiccontentsreflected,accountingstatementscanbeclassifiedasstaticstatementsanddynamicstatements.按会计报表反映经济内容的不同，可分为静态报表和动态报表。Accordingtothetime-spanofpreparation,accountingstatementscanbeclassifiedasmonthstatements,quarterstatements,semi-an

5、nualstatementsandannualstatements.按会计编制时间的不同，可一分为月报表，季报表，半年报表和年报表。Accordingtovarioussubjectsofpreparation,accountingstatementscanbeclassifiedasspecified,combined,andaggregatedstatements.按会计报表编制的主体不同，可以分为个别会计报表、合并会计报表、汇总会计报表。Accordingtodifferentservingtarg

6、ets,accountingstatementscanbeclassifiedasinternalandexternalstatement.按会计报表服务对象的不同，可以分为内部报表和外部报表。Balancesheetisthestatementsthatreflectsthefinancialpositionofanenterpriseonaspecificdate(suchastheendofmonth,quarteroryear).Itisbasedontheaccountingequationof

7、‘Assets=Liabilities+Owner’sequity’,资产负债表是反映企业某一特定日期（如月末、季末、年末）财务状况的会计报表。它是根据“资产=负债+所有者权益”这一会计等式，Nowadays,thepopularformatsofbalancesheetininternationalworldaremainlyaccountstyleandreportstyle.目前，国际上流行的资产负债表格式主要有账户式和报告式两种。Incomestatementisalsocalledprofita

8、ndlossstatement,whichreflectstheoperatingresultsofanenterpriseinaspecificaccountingperiod.利润表又称损益表，是反映企业在一定会计期间经营成果的报表。Thetwomajorformatsofincomestatementsaremulti-stepincomestatementandsingle-stepincomestatement.利润