西方财务会计词汇

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1、Chapter1accountpayable应付账款accounting会计accountingequation会计等式assets资产balancesheet资产负债表boardofdirectors董事会capital所有者权益cash现金commonstock普通股corporation股份公司costprincipal成本原则currentassets流动资产currentliabilities流动负债dividends股利entity实体expenses费用fairvalue公允价值financialaccounting财务会计financialstatements财务报

2、表financingactivities筹资活动fixedassets=plantassets=property，plantandequipment固定资产generallyacceptedaccountingprincipal（GAAP）公认会计准则going-concernconcept持续经营原则incomestatement损益表investingactivities投资活动liabilities负债limitedliabilitycompany有限责任公司long-termdebt长期负债managementaccounting管理会计merchandiseinvento

3、ry库存商品netearning净收益netincome净利润netloss净损失netprofit净利润notepayable应付票据objectivityprincipal客观性原则operatingactivities经营活动owners’equity所有者权益paid-incapital实收资本partnership合伙企业proprietorship个体企业reliabilityprincipal可靠性原则retainedearnings留存收益revenues收入shareholder股东stable-monetary-unitconcept币值稳定假设statemen

4、tofcashflows现金流量表statementoffinancialposition财务状况表statementofoperations经营业绩表statementofretainedearnings留存收益表stock股票stockholders股东stockholders’equity股东权益Chapter2account账户accruedliability应计负债cash现金chartofaccounts账户表credit贷方debit借方journal日记账ledger分类账posting过账prepaidexpense预付费用transactions交易trialb

5、alance试算平衡表Chapter3accountformat账户格式accrual应计项目accrualaccounting权责发生制accruedexpense应计费用accruedrevenue应计收入accumulateddepreciation累计折旧adjustedtrialbalance调整后的试算平衡表bookvalue账面价值cash-basisaccounting收付实现制classifiedbalancesheet分类资产负债表closingthebooks结账closingentries结账分录contraaccount备抵账户currentassets流

6、动资产currentliabilities流动负债currentratio流动比率debtratio资产负债率deferral递延项目depreciation折旧liquidity流动性long-termassets长期资产long–termliabilities长期负债matchingprincipal配比原则multi-stepincomestatement多步式损益表operatingcycle经营周期permanentaccounts永久性账户plantassets固定资产prepaidexpense预付费用reportformat报告式revenueprinciple收入

7、原则single-stepincomestatement单步式损益表temporaryaccounts暂时性账户time-periodconcept会计期间概念unearnedrevenue预收收入Chapter5acid-testratio酸性测试比率accountsreceivableturnover应收账款周转率aging-of-accountsreceivable应收账款账龄分析Allowancefordoubtfulaccounts=Allowancefor