会计常用词语.DOCVIP

会计常用词语 1）会计与会计理论 会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions 会计要素Accounting Elements会计原则Accounting Principles 会计实务过程Accounting Procedures财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern)Assumption 会计分期假设Time-period Assumption资产Asset负债Liability 业主权益Owners Equity收入Revenue费用Expense收益Income亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure(Reporting)principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle 权责发生制Accrual Basis现金收付制Cash Basis 财务报告Financial Report流动资产Current assets 流动负债Current Liabilities长期负债Long-term Liabilities 投入资本Contributed Capital 留存收益Retained Earning （2）会计循环 会计循环AccountingProcedure/Cycle 会计信息系统Accounting information System 帐户Ledger会计科目Account会计分录Journal entry 原始凭证Source Document日记帐Journal 总分类帐General Ledger明细分类帐Subsidiary Ledger 试算平衡Trial Balance现金收款日记帐Cash receipt journal 现金付款日记帐Cash disbursements journal 销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet 调整分录Adjusting entries结帐Closing entries （3）现金与应收帐款 现金Cash银行存款Cash in bank库存现金Cash in hand 流动资产Current assets偿债基金Sinking fund 定额备用金Imprest petty cash支票Check( cheque ) 银行对帐单Bank statement 银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check 应付凭单Vouchers payable应收帐款Account receivable 应收票据Note receivable起运点交货价F.O.B shipping point 目的地交货价F.O.B destination point商业折扣Trade discount 现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance metho