会计职业英语考点单词和句子.docx

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1、一、翻译Accountbalance账户余额Accountingperiod会计期间Accountspayable应付账款Accountsreceivable应收账款Accrualbasisofaccounting权责发生制Accruedexpense应计费用Accruedrevenue应计收入Adjustingentries调整分录Asset资产Comparability可比性Consistency一致性Corporation公司Cashbasisofaccounting收付实现制Credit贷Creditor债权人Debit借Depreciation折旧D

2、ividends股利Equity权益Expense费用Entry分录Generaljournal普通日记账GAAP一般公认会计准则Goingconcernprinciple持续经营IFRS国际财务报告准则Income收益Ledger总账Liabilities负债Limitedliability有限责任Managerialaccounting管理会计Materialityprinciple重要性原则Matchingprinciple配比性原则Netassets净资产Netincome净收益Netbookvalue账面净值Partnership合伙企业Postin

3、g过账Prudence谨慎性Relevance相关性Reliability可靠性Realaccount实账户Nominalaccount虚账户Salesjournal销售日记账Shareholder股东Specialjournal特殊日记账Sourcedocuments原始凭证Statementofcashflows现金流量表Statementofcomprehensiveincome利润表Statementoffinancialposition资产负债表Trialbalance试算平衡表Taxaccounting税务会计Unearnedrevenue预收账款

4、Accumulateddepreciation累计折旧Amortization摊销Available-for-saleinvestments可供出售金融资产Baddebt坏账Bankstatement银行对账单Bankreconciliation银行存款余额调节表Bond债券Cashequivalent现金等价物Cheque支票Cashdiscounts现金折扣Copyrights版权Capitalexpenditure资本支出Costofgoodssold产品销售成本Currentliability流动负债Deposit存款Double-declining-

5、balance双倍余额递减法First-in，first-out先进先出Fixedassets固定资产Goodwill商誉Grossprofit毛利Held-to-maturityinvestments持有至到期投资Held-for-tradinginvestments交易性金融资产Historicalcost历史成本Investmentsatfairvaluethroughprofitorloss投资公允价值通过利润或损失Intangibleassets无行资产Inventory存货Invoice发票Movingaverage移动平均法Notesreceiv

6、able应收票据Notespayable应付票据Ordinaryshare普通股Patents专利Parvalue面值Principal原则Preferredshare优先股Premium溢价Periodicinventorysystem定期盘存制Perpetualinventorysystem永续盘存制Property,plant,equipment不动产，厂房，设备Tradediscounts商业折扣Tangibleassets有形资产Revenueexpenditure收益性支出Residualvalue残值Writeoff冲销1、Anassetisar

7、esourcecontrolledbytheentityasaresultofpasteventsandfromwhichfutureeconomicbenefitsareexpectedtoflowtotheentity.资产是由企业控制的，由过去的事项所形成的，能带来未来经济利益流入企业的资源。P132、Aliabilityisapresentobligationoftheentityarisingfrompastevents,thesettlementofwhichisexpectedtoresultinanoutflowfromtheentityofr

8、esourcesembodyingec