会计词汇Accounting VocabularyA安达信全球：Arthur Andersen worldwide会计概念：accounting concept会计法：accounting low会计职能：accounting function会计监督： accounting supervision会计制度：accounting system会计档案accounting file record会计准则：accounting standard会计假设：accounting postulate会计原则：accounting principle会计主体：accounting entity会计分期accounting time period concept权责发生制原则：accrual-basis accounting会计恒等式：accounting equation/accounting identity会计要素： accounting element资产：assets会计报表：accounting reportaccounting statement年报：annual statement附表：accompanying schedule（sheet）附表说明：accompanying statement充分披露：adequate disclosure会计凭证：accounting documentaccounting voucument附件：accompanying document会计分录：accounting entries会计科目：account title/ accounting item会计处理：accounting treatment应收账款：accounting receivable/receivables累计折旧：accumulated depreciation应付账款：account payable广告费：advertising expenseB资产负债表：balance sheet银行对账单：bank statement银行存款余额调节表：bank reconciliation期初余额：beginning balance/opening balance余额：balanceC注册会计师：certified practicing accountant成本会计：cost accounting可比性原则：comparability principle一贯性原则：consistency principle收付实现制cash system （basis）of accounting资本性支出：capital expenditure谨慎性原则：conservatism（保守）principle现金流量表：cash flow statement/statement of cash flow 合并财务报表：consolidated financial statement复合分录：compound journal entry不定期盘存：continuous physical inventory贷方：credit side贷方余额：credit balance现金日记账：cash journal多栏式日记账：columnar journal现金：cash库存现金：cash on hand银行存款：cash in bank或有资产：contingent assets或有负债：contingent liabilities短期投资：current investment资本：capital股本：capital share资本公积：capital surplusD德勤：Deloitte Touche Tohmatsu披露：disclosure摘要：descriptions复式记账：double entry复式簿记：double-entry book-keeping借方：debit side借方余额：debit balance折旧费用：depreciation expense折旧率：depreciation rate折旧年限：depreciable life递延资产：deferred assets递延负债：deferred liabilities直接材料：direct material直接人工：direct laborE安永国际：Ernst and young International借贷平衡：equity off debit and credits估计残值estimated scrap value应付福利费employee benefit payable汇总收益exchange gain汇总损失exchange lossF固定资产fixed assets流动负债floating liabilities制造费用factory overhead财务费用financial expense流动资产floating assets/current assets 财务会计financial accounting会计年度fiscal year /accounting periods 附注footnotesG总分类账：general ledge普通日记账：general journal持续经营：going-concern basis商誉： goodwillH历史成本：historical cost历史成本原则：historical cost principleI无形资产：intangible assets利润表损益表：income statement债务人：investor国际会计：international accounting 所得税：income tax利息费用：interest chargeK毕马威国际：KPMG InternationalL活页式账：loos-leaf ledger长期投资：long-term investment长期负债：long-term liabilities应付股利：liability dividend/dividend payable负债：liabilitiesM管理费用：management expense管理会计：management accounting配比原则：matching principle月报：monthly statement重要性原则：materiality principle制造业企业：manufacturing enterpriseN净资产：net assets净收入：net proceeds净成本：net cost净收益：net income净利润：net profit会计报表附注：notes of financial statement应收票据：notes receivable /receivables应付票据：notes payable利润分配：net income apportionment营业外收入：non-operating gain营业外支出：non-operating lossO营业费用：operating expense营业收入：operating revenue原始成本：original cost所有者权益：owner’s equity客观性原则：objectivity（reliability）principle 期初余额：opening balance债权人：obligee/creditor债务人：obligorP预付账款：prepayments/payment in advance坏账准备：provision for bad debts/bad debts expense 预提费用：provision for expenses生产成本：product cost /output cost现值：present value订货单：purchase order记账凭证：posting document实地盘存制：physical inventory system实地盘点：physical inventory永续盘存制：perpetual inventory system购货：purchase购货退回与折让：purchase return and allowances 产成品：product /finished goods动产：personal property利润：profit税前利润：profit before tax税后利润：profit after tax普华永道：Price Water House Coopers期间费用：period expenseQ季报：quarterly statementR原材料：raw materials相关性原则：relevance principle收益性支出：revenue expenditure收入：revenues不动产：real estate残值价值residual（salvage）value]留存收益：retains earning]修理费：repair expenseoriginal重置成本：replacement costS盈余公积：surplus reserve销售收入：sales revenue销售费用：selling expense销售成本：selling cost销货折让：sales allowances销货折扣：sales discount销售退回：sales return赊销：sales on account实质性原则：substance over legal form principle 货币计量：stable-monetary concept现金流量表：statement of cash flow原始凭证：source document存根：stub利润分配表：statement of profit appropriation 销货发票：sales invoice补充信息：supplemental information汇总：summary简单分录：simple ournal entry短期损失：shrinkage losses明细账户：subsidiary accounts特种日记账：special journal开办费：starting –load cost存货：stock on handT账户名称：title of accountT形账户：T-account有形资产：tangible assets交易：transaction转账、过户transfer试算平衡：trial balance谨慎性原则：the prudence（稳健）principle及时性原则：timeliness principle明晰性原则：the understandability principle应交税金：taxes payable差旅费：traveling expenseU..使用年限：useful life预收款项：unearned revenue营业外收益：unrelated business income未分配利润：undistributed profits/undivided profits V增值税：value added tax付款凭证：voucherW在产品：work in process/goods in process应付工资：wages payable/salaries payable。