会计术语英汉对照.doc

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1、会计名词术语英汉对照(仅供参考，欢迎指正和补充)accounttitle会计科目，账户名称account账户accountingcircle会计循环accountingentityassumption会计主体假设accountingperiodassumption会计分期假设accountingprocess会计流程accountingreport会计报告accountspayable应付账款accountsreceivableturnoverratio应收账款周转率accountsreceivable应收账款acc

2、rual-basisaccounting应计制会计，权责发生制会计accruedaccounting应计制会计accruedrevenues应计收入accumulateddepreciation累计折旧adjustingentries调整分录administrativeexpenses管理费用advances预付款agingschedule账龄分析表allowancefordoubtfulaccounts坏账准备allowanceforreturns备抵销售退回asset资产averagecollectionperi

3、od平均收款期baddebtsexpense坏账费用balancesheet资产负债表bankaccount银行存款bankreconciliation银彳j'存款余额调节bankstatement银行对账单bookoforiginalentry原始分录簿bookvalue账面价值bookkeeping簿记businessdocument业务凭证calendaryearR历年度carryingvalue账面价值，现存价值cash(net)realizablevalue可变现净值cashadvance预付现金cashc

4、ountsheet现金盘点表cashdisbursement现金支出cashdiscount现金折扣cashinflows现金流入cashoutflows现金流出cashoverorshot现金溢缺cashpaymentsjournal现金支出分录簿cashreceipt现金收入cashreceiptsjournal现金收入分录簿cashrefund现金折扣cashregisterreceipt收款机收据(收银条)cash现金cash-basisaccounting现金制会计，收付实现制会计cashier收银员，出纳

5、chartofaccounts会计科目表checkregister支票登记簿check支票claim索取权、求偿权claimer索取者、求偿权人classifiedbalancesheet分类资产负债表closingentries结账分录closingthebook结账commonstock普通股comparability川比性compensatingbalances补偿性余额，补偿性最低存款额compoundentry笈介分录conceptualframework概念框架conservatism稳健性consist

6、ency一致性contraassetaccount资产对销账户，资产备抵账户contra-revenueaccount收入抵消账户corporation公司correctingentries更正分录costofgoodssold销货成本costprinciple成本计价原则credibility可靠性creditbalance贷方余额credit(s)贷,贷方cunentassets流动资产cun-entliability流动负债currentratio流动比率currentreplacementcost现行重置成本

7、dealership代理商debitbalance借方余额debit(s)借,借方debttototalassetsratio资产负债率debt(s)债务decisionusefulness决策有用性deferrals递延项目depositslip存款单depositticket存款单depositsintransit在途存款depreciationexpense折旧费用dishonor(note)拒绝承兑(票据)dividend股利double-entrysystem复式记账法duedate到期duefromsb.

8、应收某人duefromsb.应收某人earningspershare每股盈余economicentityassumption经济主体假设economicevent经济事项electronicfundstransfer电子资金转账endingbalance期末余额endorsement背书enter登记expense费用expiredcost巳养