西方英语单词 3份
A
Accelerated method Account Accountant Accounting
Accounting element Accounting entity Accounting equation Accounting equation Accounting period Accounting transaction Accounts payable Accrual basis Accruals Accrue
Accumulated depreciation Adjusting entries
Aging of accounts receivable method Allocate
Allowance for un-collectible/doubtful accounts Allowance method Amortization expense Asset Asset Audit
Authorization
B
Bad debt recovery Bad debts
Bad debts expense Balance
Balance sheet Balance sheet date Balance sheet method Bank reconciliation Bank statements Bond indenture Bond payable Bookkeeper Bookkeeping
加速折旧法 账, 账目,账户 会计师,会计人员
会计,会计学
会计要素 会计主体
会计方程式,会计恒等式
会计等式 会计期间 会计事项 应付账款
权责发生制会计
应计 应计 累计折旧 调整分录 账龄分析法
分配 坏账准备 备抵法 摊销费用
资产 资产
审计,查账
授权 坏账回收
坏账 坏账费用
余额,平衡;结算,抵消
资产负债表 资产负债表日 资产负债表法 银行余额调节表
银行对账单 债券契约 应付债券 簿记员 簿记员
C
Callable bonds Cancelled checks Capital
Capital statement Capital stock Carrying amount Cash balance Cash basis
Cash disbursements
Cash disbursements journal Cash discount
cash over and short cash receipts
Cash receipts journal cash register CEO
certificates of deposit Chart of accounts Check
Checkbook
Checkbook stubs Chronological Closing entries
Combination cash journal Common stock Compensation Competence Confidentiality
Conservatism principle Constant rate
Contingent liability Control account Convertible bonds Copyright
Corporate bonds Corporation Cost
cost of goods sold Cost principle Coupon rate Credit
可赎回债券 已注销支票
资本 资本表 股本
结存(现存)余额
现金余额 收付实现制 现金支付
现金支出日记账
现金折扣 现金溢缺 现金收入
现金收入日记帐
现金出纳机 执行总监 定期存款 会计科目表
支票;单据;检查
支票簿 支票簿存根
按时间的先后顺序排列的
结账分录
联合现金日记账
普通股
补偿,赔偿金;工资
能力,胜任
守密
谨慎性原则 固定利率 或有负债 统治账户 可转换债券
版权 公司债券
公司 成本原则 销货成本 成本原则 票面利率
贷,贷方;贷记,记入贷方
Credit memorandum Credit period Credit sales Credit terms credit terms Current assets Current liabilities
D
Debenture bonds Debit
Debit memorandum
Declining-balance method Deferral Deferred
Deposit in transit Depreciation Diagonal line
Direct write off method Discount
Discount period
Discounting notes receivable Dishonoured notes receivable Domestic currency
Double-declining-balance(DDB) method Double-entry Drawee Drawer Drawing
E
Effective interest method Effective rate
Electronic funds transfer Embezzlement Ethics Expense
Expense and Income Summary Explanation
贷项通知单
信用期
信用销售/赊销
信用条件 信用条件 流动资产 流动负债
信用债券
借,借方;借记,计入借方
借项通知单 余额递减法 延递,延期 推迟的,延期的
在途存款
折旧 对角线 直接冲销法
折价 贴现期
应收票据贴现 拒付应收票据
本国货币
双倍余额递减法
复式记账 受票人 出票人 提款
实际利率法 实际利率 电子资金转账
贪污 道德规范
费用
收支汇总账户 摘要,解释,说明
F Face value Facilitate Fair value Fees Income Financial Financial position Financial statement Finished goods First-in,First-out Foot Foreign bonds Foreign currency Franchses and licences Full disclosure principle
G
General and administrative expenses General journal General ledger Going concern Goods Goodwill Goodwill
Governmental accounting Gross income
Gross profit on sales
H
Historical cost
I
Impairment test Imprest system Income
Income from fees Income Statement Income statement method
面值 使... 更容易 公允价值 酬金收入
财政的,财务的,金融的
财务状态 财务报表 完工品 先进先出法 加计,汇总 外国债券
外币 经营权
充分披露原则
一般及行政管理费用
普通日记帐 总分类帐 持续经营
货物 商誉 商誉 政府会计
毛利 销货毛利
历史成本
减值测试定额备用金制收入,收益酬金收入损益表,利润表利润表法
Income summary Income tax Intangibles Intangibles assets Integrity Interest income Interest period Internal control Inventory Investment Invoice
J
Journal
K
Keep track of
L
Last-in,First-out Ledger Liability Liquidation Liquidity
Long-term liabilities
M
Maker Marker rate
Matching principle Material
Materiality principle Maturity date Maturity value Measure Merchandise
Merchandise business Merchandise inventory Miscellaneous expense Miscellaneous income Mortgage
收益汇总 所得税 无形资产 无形资产 廉正,正直 利息收入 计息期 内部控制
存货 投资 发票
日记账
保持记录
后进先出法
分类账 负债 清算 流动性 长期负债
出票人 市场利率 配比原则 到期的 重要性原则
到期日 到期值 核算
商品,货物
商业企业,销售性企业
商品存货 其他费用 其他收入
抵押,抵押物品
Mortgage payable municipal bonds
N
Net realizable value Nominal rate
Non-sufficient funds checks Notes payable Notes receivable
O
Objectivity principle Operating expenses Outstanding checks Owner's equity
P Paid Par value Partnership Patents Payee Payee
Percentage of credit sales Periodic inventory system Perpetual inventory system Petty cash fund Post
Posting reference Preferred stocks Premium
Prepaid insurance Prepaid rent
Private accounting Proceeds Profitable
Promissory note
Property, plant and equipment Pruchase invoice Public accounting Purchase invoice Purchase journal Purchase order Purchase order
应付抵押借款
地方债券
可变现净值 名义利率
存款余额不足支票
应付票据 应收票据
配比原则 经营费用 未兑现支票
业主产权,所有者权益
付讫 票面价值 合伙企业 专利权 收款人 受票人
赊销收入百分比法
定期盘存制 永续盘存制
备用金 过账 过账参考 优先股 溢价
预付保险费 预付租金
私用会计,专用会计,个体会计
贴现净值
有利益的,赚钱的
期票
财产,厂房和设备
购进发票 公共会计 购货发票 购货日记账
购货订单,订货单
订货单
Purchase returns and allowances
R
Raw material Receipts Receivable
购货退回及折让
原材料 收条,收据
应受到的,应收的;应收账款,应收项目
Receiving report Reconcile Recourse Rent expense
Research and development cost Residual value(or salvage value) Retained earnings Revenue
Revenue earned
Revenue recognition principle
S
Salaries expense Sales discounts Sales journal
Sales returns and allowances Sales returns and allowances Secured bond Securities
Securities exchange Selling expenses Serial bonds Service charge
Single proprietorship Single-entry Special journal
Specific identification method Stockholders
Straight-line amortization Straight-line method Subsidiary account Subsidiary ledger
Sum-of-the-years'-digits method Sundry account Supplies
Supplies expense
收货单
使和谐,使一致
追索权 租金费用 研发费用
残值 留存收益
收入
已获营业收入 收入确认原则
工资费用 销售折扣 销货日记账 销售退回及折让 销售退回和折让
担保债权 有价证券 证券交易 销售费用 分期还本债券
手续费
独资企业,所有权,业主权
单式记账 特种日记帐 个别计价法
股东
直线摊销法
直线法 辅助账户 辅助分类账 年数总和法 杂项账户 物料用品 物料用品费
T
Term bonds
The units-of-production method Trade discount Trade receivables Trademarks Transaction
Transportation-in Treasury bond Treasury stock Twofold
U
Uncollectible account Underwriter Unearned revenue
V
Verifiable
Voucher register Voucher system Vouchers
W
Weighted-average method Withdrawal
Work-in-process Write-off
定期债券 工作量法 商业折扣 应收销货款
商标
会计事项,经济事项
运费 国债 库藏股
双方的,两面的
坏账,呆账 证券包销商
预收收入,递延收入
可证实的,可考证的
应付凭单登记簿
应付凭单制 凭单、凭证
加权平均法
提款 在产品 注销