会计英语1-14章术语翻译(仅供参考,不足之处望批评指正。)

Chapter 1

Accounting会计

Accounting equation会计等式 Assets资产 Auditors审计师

Balance sheet资产负债表 Bookkeeping记账

Business entity assumption会计主体原则 Common stock普通股 Corporation公司

Cost principle成本原则 Equity权益 Ethics伦理 Events事项

Expanded accounting equation扩展的会计等式 Expenses费用

External transactions外部交易 External users外部信息使用者 Financial accounting财务会计 FASB美国财务会计准则委员会

Full disclosure principle充分披露原则 GAAP公认会计原则

Going-concern assumption持续经营原则 Income statement损益表

Internal transactions内部交易 Internal users内部信息使用者 IASB国际会计准则理事会 Liabilities负债

Managerial accounting管理会计 Matching principle配比原则

Monetary unit assumption货币单位原则 Net income净收益 Net loss净损失

Owner ,Capital所有者名下的资本 Owner investment所有者投资 Owner withdrawals所有者提取 Partnership合伙企业 Proprietorship独资企业 Recordkeeping记账

Revenue recognition principle收入确认原则 Revenues收入

Sarbanes –Oxley Act《萨班斯—奥克斯利法案》 SEC证劵交易委员会 Shareholders股东

Shares股份

Sole proprietorship个人独资企业 Statement of cash flows现金流量表

Statement of owner’s equity所有者权益表 Stock股票

Stockholders股东

Time period assumption会计分期原则 Withdrawals提取

Chapter 2

Account账户

Account balance账户余额

Balance column account三栏式账户 Chart of accounts会计科目表

Compound journal entry复合日记账分录 Credit贷方

Creditors债权人 Debit借方 Debtors债务人

Double-entry accounting复式记账法 General journal普通日记账 General ledger总分类账 Journal日记账

Journalizing 登记日记账 Ledger分类账 Posting过账

(PR) column过账索引栏 Source documents原始凭证 T-account T型账户 Trial balance试算平衡表 Unearned revenue预收收入

Chapter 3

Accounting period会计期间

Accrual basis accounting权责发生制会计 Accrued expenses应计费用 Accrued revenues应计收入

Adjusted trial balance调整后试算平衡表 Adjusting entry调整分录

Annual financial statements年度财务报表 Book value账面价值

Cash basis accounting收付实现制会计 Contra account备抵账户 Depreciation折旧 Fiscal year会计年度

Interim financial statements中期财务报表

Matching principle配比原则

Natural business year自然营业年度 Plant assets固定资产

Prepaid expenses预付费用

Straight-line depreciation method直线折旧法 Time period assumption会计分期原则

Unadjusted trial balance调整前的试算平衡表

Unearned revenues 预收收入

Chapter 4

Accounting cycle会计循环

Classified balance sheet分类资产负债表 Closing entries结账分录 Closing process结账过程 Current assets流动资产 Current liabilities流动负债 Income summary损益汇总账户 Intangible assets无形资产

Long-term investments长期投资 Long-term liabilities长期负债 Operating cycle营业周期

Permanent accounts永久性账户

Post-closing trial balance结账后试算平衡表 Pro forma financial statements预测财务报表 Temporary accounts临时性账户

Unclassified balance sheet未分类资产负债表 Working papers工作底稿 Work sheet工作底表

Chapter 5

Cash discount现金折扣

Cost of goods sold商品销售成本 Credit memorandum贷记通知单 Credit period 信用期 Credit terms信用条件

Debit memorandum借记通知单 Discount period折扣期 EOM月末 FOB交货点

General and administrative expenses一般及行政管理费用 Gross margin毛利 Gross profit毛利 Inventory存货

List price价目表价格 Merchandise 商品

Merchandise inventory库存商品

Merchandiser商业企业

Multiple-step income statement多步式损益表 Periodic inventory system定期盘存制 Perpetual inventory system永续盘存制 Purchase discount购货折扣 Retailer零售商

Sales discount销售折扣 Selling expenses销售费用 Shrinkage损耗

Single-step income statement单步式损益表 Supplementary records辅助记录 Trade discount商业折扣 Wholesaler批发商

Chapter 6

Average cost平均成本

Conservatism constraint稳健性原则 Consignee 收货人 Consignor发货人

Consistency concept一致性原则 FIFO先进先出法

Interim statements中期报告 LIFO后进先出法

LCM成本与市价孰低法

Net realizable value可变现净值 Specific identification个别认定法 Weighted average加权平均法

Chapter 7

Accounts payable ledger应付账款分类账 Accounts receivable ledger应收账款分类账 Cash disbursements journal现金支出日记账 Cash receipts journal现金收入日记账 Check register支票登记薄

Columnar journal多栏式日记账 Compatibility principle适应性原则 Controlling account统驭账户 Control principle控制原则

Cost-benefit principle成本—收益原则 Flexibility principle灵活性原则 General journal普通日记账 Internal controls内部控制 Purchases journal购货日记账 Relevance principle相关性原则 Sales journal销售日记账

Schedule of accounts payable应付账款明细表