-
financial position
财务状况
the results
of operation
经营成果
interested
users
有利益关系的使用者
stockholder
股东
other creditors
其他债权人
governmental agencies
政府机构
investment
advisors
投资顾问
prospective
investments
预期投资
generally accepted accounting
principles
公认会计原则
relevance
相关性
reliability
可靠性
subdivision
分支
internal
decision-making
内部决策
performance report
业绩报告
cost-benefit
data
成本
-
效益数据
market shares
市场份额
internal
management reports
内
部管
理报告
government regulation
政府监管
auditing
审计
managerial
accounting
管理会计
cost accounting
成本会计
tax
accounting
税务会计
budgetary accounting
预算会计
governmental
and not-for-profit
accounting
政府及非盈利组织会计
human
resource
accounting
人力资源
会计
social accounting
社会会计
environmental
accounting
环境会计
international
accounting
国际会计
tax returns
纳税申报单
tax consequences
纳税影响
business
transactions
经济业务
multinational
跨国
accounting entity
会计主体
going
concern
持续经营
measuring unit
计量单位
accounting
period
会计期间
historical cost
历史成本
objectivity
客观性
the general
practice of financial
accounting
会计实务
financial statements
财务报告
balance
sheet
资产负债表
income statement
利润表
the statement
of cash flows
现金流
量表
asset
资
产
liabilities
负债
owners' equity
所有者权益
accounting
equation
会计等式
current assets
流动资产
convertibility
变现能力
marketable
securities
有价证券
fixed assets
固定资产
plant and equipment
厂场设备
intangible
assets
无形资产
store
fixtures
店面装置
office equipment
办公设备
delivery
equipment
运输设备
depreciable
assets
应折旧的资产
long-term assets
长期资产
original
cost
原始成本
be
subtracted from
减去
book value
账面价值
legal claims or rights
法定要求权
patent
trademark
franchise
特许经营权
copyrights
goodwill
商誉
supplies on
hand
normal operaing
cycle
正常经营周期
prepaid insurance
预付保险费
accumulated
depreciation
累计折旧
be engaged in
受聘于
private
accounting
私人企业会计
public accounting
公众会计
governmental
accounting
政府会计
wholesaler
批发商
financial executive
财务经理
certified
public accountant
注会
creditors' equity
债权人权益
obligation
义务
accounts
payable
应付账款
trade payables
应付账款
trade
receivables
应收账款
accrued wages and salaries
payable
应付职工薪酬
sales and excise taxes
payable
应付销
售税和货物税
short-term notes
payable
短期应付
票据
dividends payable
应付股利
income or
property taxes payable
应
付所得税或财产税
estimated or accrued
liabilities
应计
负债
payroll taxes
liabilities
应付工薪税
revenue
收入
not due
未到期
mortgage
抵押
bonds payable
应付债券
net asset
净资产
residual
claim
剩余要求权
discharge
偿清
single proprietorship
独资
the
partnership
合伙
capital stock
股本
retained earnings
留存收益
undistributed earnings
未分配的收
入
at the owners'
discretion
自由决定
board of directors
董事会
declare a
dividend
宣布股利
dividends payable
应
付股利
accompany
作为…的附表
ending balance
期末余额
cost of goods sold
销
货成本
operating expenses
营业费用
sales
returns and allowances
销售退
回及折让
sales discounts
销售折扣
beginning
inventory
起初存货
ending inventory
期末存货
purchases
returns
购货退回
allowances
折让
discounts from
the purchases
amount
购货折扣
intermediate
amount
居间金额
gross
profit on sales
销售毛利
selling expenses
销售费用
administrative expense
管
理费用
financial
expense
财务费用
interest income
利息收益
interest
expense
利息费用
financial income
财
务收益
extraordinary items
非常项目
transaction
交易
event
事项
operating
results
经营成果
complementary
relationship
互补关系
accrual
basis
权责发生制
cash
basis
收付实现制
transportation in
购货运费
transportation out
销货运费
sales
salaries expense
销售人员薪金
advertising expense
广告费
depreciation
expense
折旧费
insurance expense
保险费
rent expense
租金
office
salaries expense
办事人员薪
金
utilities expense
公用事业费用
supplies
expense
物料（低值易耗品
费用）
net purchases
net loss
gross
sales
net sales
cost of goods available for sale
short-term
liquidity
短期偿债能力
short-term obligation
短期负债
working
capital
营运资本
long-term notes or
bonds
长期票据
或债券
stipulated
规定的
current ratio
流动比率
meet
偿
rule of thumb
经验规律
marketable
securities
有价证券
quick ratio
速动比率
inventory turnover
存货周转率
cost of
goods sold
销货成本
appraisal
评估
trade accounts receivable
应收账
款
average collection period
平均收
账期
net credit period
赊销清付期
overstatement
虚增
understatement
虚减
double-entry bookkeeping
system
复
式簿记系统
twofold
双重的
source document
原始凭证
check stub
支票存根
a set of
journals
一套日记账
records of original
entry
原始记录簿
chronological order
时序
journalize
做分录
transcribe
抄录
post to the
ledger
过入分类账
a
chart of accounts
会计科目表
income summary
收益汇总
control
account
控制账户
subsidiary ledgers
明细分类账
under this
approach
在这样的处理下
perpetual inventory system
永续盘
存制
periodic inventory system
定期盘
存制
normal balance
正常余额
debit
借
credit
贷
two-column account
两栏式账户
manually maintained bookkeeping
system
手工操作的账簿系统
amount column
金额栏
memoranda
摘要
posting
reference
过账记号
running balance
逐笔结计余额式
three-
column account
三栏式
overdraw
透支
special journal
特种日记账
general
journal
普通日记账
sales journal
销货日记账
cash
receipts
journal
现金收入日记
账
invoice register
发票登记簿
purchases journal
购买日记账
cash
disbursement journal
现金付
出日记账
sales on credit term
赊销
division of
labor
分工
tabular
arrangement
表列式安排
aggregate
合计的
savings
节约
accounting cycle
会计循环
adjust
调整
close
结
清
operating period
经营期间
interval
时间间隔
calendar-
year
日历年度
fiscal
year
财务年度
credit term
赊账条件
billed price
发票价格
cash
discounts
现金折扣
prepaid
预付运费
collect
货
到收运费
remit
汇款
ation
到达站交货
ng point
发运站交货
invoice
发票
cash on delivery
付款提货
freight
collect
货到收运费
check
支票
invoice
register
发票登记簿
credit memo
贷项通知单
supplies on hand
在用物料用品
carrier
运输业者
realty agency
房地产经纪人
purchase requisition
请购单
forward
转递，已转发
reorder
point
再订货点
purchasing department
购货部门
purchase
order
订货单
price
list
价目表
quotation
行情表
suppliers' catalogs
供应商商品
目录
vendor
卖主
description
规格
sales invoice
销货发票
purchase
invoice
购货发票
sample
样本
receiving department
收货部门
receiving
report
收货报告
supporting document
附属凭证
enter
编制
adjusting procedure
调整程序
accrual
accouting
权责发生制
trial balance
试算平衡表
align
调整
apportion
分摊
accrue
计提
outlay
支出
insurance
premium
保险费
unearned subscription revenue
预
收订费
subscription revenue
订费收入
accrued
revenue
应计收入
service fees earned
服务费收入
periodic
inventory system
定期盘存制
income
summary account
收益汇总
账户
deferred credit
递延贷项
merchandise
inventory adjustment
存
货调整
service enterprises
服务业企业
income tax
benefits
所得税利益
distort
歪曲
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