会计专业英语重要词汇(完成).docVIP

会计专业英语重要词汇 Key Terms of Accounting in English These are the basic terms that are frequently used in financial and managerial accounting. You must remember how to spell them and what they mean. In the course of Accounting English, our major goal is to learn those terms that will help us understand accounting materials in English. In the bilingual course of Management Accounting, the understanding of those terms is critical for us to master major theories and approaches of management accounting. So get yourself prepared! It is also smart of you to add in any other accounting words to the list whenever you find one that is new and useful. Financial accounting Asset 资产 Liability 负债 Accounting equation 会计等式 Owner’s equity 所有者权益 Current asset 流动资产 Current liability 流动负债 Cash 现金 Accounts payable 应付账款 Trading securities 交易性金融资产 Notes payable 应付票据 Short-term investments 短期投资 Salaries/wages payable 应付职工薪酬 Accounts receivable 应付账款 Interest payable 应付利息 Allowance for bad debts 坏账准备 Taxes payable 应缴税费 Notes receivable 应收票据 Unearned revenue 预收账款 Inventory 存货 Dividend payable 应付股利 Supplies 办公费用 Short-term loans 短期借款 Prepaid expenses / prepayment 待摊费用 Current portion of long-term liabilities 长期负债中的流动部分 Fixed asset / plant asset 固定资产 Long-term liability 长期负债 Equipment and machinery 机器设备 Bonds payable 应付债券 Building and land 土地和房屋 Long-term loan 长期借款 Accumulated depreciation 累计折旧 Capital/capital stock 实收资本 Intangible asset 无形资产 Common stock 普通股 Goodwill 商誉 Preferred stock 优先股 Retained earnings 留存收益 Accounting cycle 会计周期 Source document 会计凭证 Journal entry 会计分录 account 账户 Permanent account 永久账户 Temporary account 临时性帐户 General ledger 总分类账 Subsidiary ledger 明细分类账 Account balance 帐户余额 journalize 日记账 post 过账 adjust 核算 close 结账 The trial balance 试算（平衡）表 Financial statement 财务报表 Balance sheet 资产负债表 Income statement 利润表 Cash flow statement 现金流量表 Double-entry system 复式记帐法 Income Summary 本年利润 debit 借方 credit 赊购（制度） Contra account 抵销科目 Adjunct account 附加账