常用会计英语名词解释.pdf

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1、精品文档1.应收账款Accountsreceivable:istherevenuethathasbeenearnedbutnotyetcollected.2.复式记账doubleentryaccounting:double-entryaccountingisasystemforrecordingtransactionsbasedonrecordingincreasesanddecreasesinaccountssothatdebitsalwaysequalcredits.3.重要性materiality:materialityreferstothemagnitudeofanomission

2、ormisstatementofaccountinginformationthat,consideringthecircumstances,makesitlikelythatthejudgmentofareasonablepersonrelyingontheinformationwouldhaveinfluencedbytheomissionormisstatement.4.永续盘存制perpetualinventorysystem:isasystemofaccountingformerchandisethatprovidesacontinuousrecordshowingthequant

3、ityandcostofallgoodsonhand.5.预收账款unearnedrevenue:somebusinessescollectcashfromcustomersbeforeearningtherevenue,thiscreatesaliabilitycalledunearnedrevenue.6.财务报表financialstatement:Fourrelatedaccountingreportsthatsummarizethecurrentfinancialpositionofanentityandtheresultsofitsoperationsfortheprecedi

4、ngyear(orothertimeperiod)7.历史成本historicalcost:thehistoricalcostofanassetistheexchangepriceinthetransactioninwhichtheassetwasacquired.8.折旧depreciation:depreciationisthesystematicallocationofthedepreciableamountofanassetoveritsusefullife.9.应付债务accruedliabilities:theliabilitiestopayanexpensewhichhasa

5、ccruedduringtheperiod.alsocalledaccruedexpenses.10.收入income:incomeisdefinedasincreasesineconomicbenefitsduringthereportingperiod,intheformofinflowsorenhancementsofassets,ordecreasesofliabilitiesthatresultinincreasesinequity,otherthatthoserelatingtocontributionsfromequityparticipants.Incomeencompas

6、sesbothrevenueandgains.11.资产asset:anassetisaresourcecontrolledbytheenterpriseasaresultofpasteventsandfromwhichfutureeconomicbenefitsareexpectedtoflowtotheenterpriae.12.应付账款accountpayable:isanunwrittenpromisetopayasupplierformerchandiseorpropertypurchasedoncreditorforservicerendered.13.先进先出法FIFO:am

7、ethodofcomputingthecostofinventoryandthecostofgoodssoldbasedontheassumptionthatthefirstmerchandisesold,andthattheendinginventoryconsistsofthemostrecentlyacquiredgoods.14.商誉goodwill:thepresentvalueofexpectedfuture