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■新譯通翻譯公司
A 安達(dá)信全球（新譯通翻譯）Arthur Andersen worldwide 會(huì)計(jì)概念（新譯通翻譯）accounting concept 會(huì)計(jì)法（新譯通翻譯）accounting low 會(huì)計(jì)職能（新譯通翻譯）accounting function 會(huì)計(jì)監(jiān)督（新譯通翻譯）accounting supervision 會(huì)計(jì)制度（新譯通翻譯）accounting system 會(huì)計(jì)檔案 accounting file record 會(huì)計(jì)準(zhǔn)則（新譯通翻譯）accounting standard 會(huì)計(jì)假設(shè)（新譯通翻譯）accounting postulate 會(huì)計(jì)原則（新譯通翻譯）accounting principle 會(huì)計(jì)主體（新譯通翻譯）accounting entity 權(quán)責(zé)發(fā)生制原則（新譯通翻譯）accrual-basis accounting 會(huì)計(jì)恒等式（新譯通翻譯）accounting equation/accounting identity 會(huì)計(jì)要素（新譯通翻譯）accounting element 資產(chǎn)（新譯通翻譯）assets 會(huì)計(jì)報(bào)表（新譯通翻譯）accounting report 年報(bào)（新譯通翻譯）annual statement 附表（新譯通翻譯）accompanying schedule（sheet） 附表說(shuō)明 （新譯通翻譯）accompanying statement 充分披露（新譯通翻譯）adequate disclosure 會(huì)計(jì)憑證（新譯通翻譯）accounting document 附件（新譯通翻譯）accompanying document 會(huì)計(jì)分錄（新譯通翻譯）accounting entries 會(huì)計(jì)科目（新譯通翻譯）account title/ accounting item 會(huì)計(jì)處理（新譯通翻譯）accounting treatment 應(yīng)收賬款（新譯通翻譯）accounting receivable/receivables 累計(jì)折舊（新譯通翻譯）accumulated depreciation 應(yīng)付賬款（新譯通翻譯）account payable 廣告費(fèi)（新譯通翻譯）advertising expense B 銀行對(duì)賬單（新譯通翻譯）bank statement 銀行存款余額調(diào)節(jié)表（新譯通翻譯）bank reconciliation 期初余額（新譯通翻譯）beginning balance/opening balance 余額（新譯通翻譯）balance C 成本會(huì)計(jì)（新譯通翻譯）cost accounting 可比性原則（新譯通翻譯）comparability principle 一貫性原則（新譯通翻譯）consistency principle 收付實(shí)現(xiàn)制 cash system （basis）of accounting 資本性支出（新譯通翻譯）capital expenditure 現(xiàn)金流量表（新譯通翻譯）cash flow statement/statement of cash flow 合并財(cái)務(wù)報(bào)表（新譯通翻譯）consolidated financial statement 復(fù)合分錄（新譯通翻譯）compound journal entry 不定期盤存（新譯通翻譯）continuous physical inventory 貸方（新譯通翻譯）credit side 貸方余額（新譯通翻譯）credit balance 現(xiàn)金日記賬（新譯通翻譯）cash journal 多欄式日記賬（新譯通翻譯）columnar journal 現(xiàn)金（新譯通翻譯）cash 庫(kù)存現(xiàn)金（新譯通翻譯）cash on hand 銀行存款（新譯通翻譯）cash in bank 或有資產(chǎn)（新譯通翻譯）contingent assets 或有負(fù)債（新譯通翻譯）contingent liabilities 短期投資（新譯通翻譯）current investment 資本（新譯通翻譯）capital 股本（新譯通翻譯）capital share 資本公積（新譯通翻譯）capital surplus D 披露（新譯通翻譯）disclosure 摘要（新譯通翻譯）descriptions 復(fù)式記賬（新譯通翻譯）double entry 復(fù)式簿記（新譯通翻譯）double-entry book-keeping 借方（新譯通翻譯）debit side 借方余額（新譯通翻譯）debit balance 折舊費(fèi)用（新譯通翻譯）depreciation expense 折舊率（新譯通翻譯）depreciation rate 折舊年限（新譯通翻譯）depreciable life 遞延資產(chǎn)（新譯通翻譯）deferred assets 遞延負(fù)債（新譯通翻譯）deferred liabilities 直接材料（新譯通翻譯）direct material 直接人工（新譯通翻譯）direct labor E 借貸平衡（新譯通翻譯）equity off debit and credits G 普通日記賬（新譯通翻譯）general journal 持續(xù)經(jīng)營(yíng)（新譯通翻譯）going-concern basis 商譽(yù)（新譯通翻譯）goodwill H 歷史成本原則（新譯通翻譯）historical cost principle I 利潤(rùn)表 損益表（新譯通翻譯）income statement 債務(wù)人（新譯通翻譯）investor 國(guó)際會(huì)計(jì)（新譯通翻譯）international accounting 所得稅（新譯通翻譯）income tax 利息費(fèi)用（新譯通翻譯）interest charge K L 長(zhǎng)期投資（新譯通翻譯）long-term investment 長(zhǎng)期負(fù)債（新譯通翻譯）long-term liabilities 應(yīng)付股利（新譯通翻譯）liability dividend/dividend payable 負(fù)債（新譯通翻譯）liabilities M 管理會(huì)計(jì)（新譯通翻譯）management accounting 配比原則（新譯通翻譯）matching principle 月報(bào)（新譯通翻譯）monthly statement 重要性原則（新譯通翻譯）materiality principle 制造業(yè)企業(yè)（新譯通翻譯）manufacturing enterprise N 凈收入（新譯通翻譯）net proceeds 凈成本（新譯通翻譯）net cost 凈收益（新譯通翻譯）net income 凈利潤(rùn)（新譯通翻譯）net profit 會(huì)計(jì)報(bào)表附注（新譯通翻譯）notes of financial statement 應(yīng)收票據(jù)（新譯通翻譯）notes receivable /receivables 應(yīng)付票據(jù)（新譯通翻譯）notes payable 利潤(rùn)分配（新譯通翻譯）net income apportionment 營(yíng)業(yè)外收入（新譯通翻譯）non-operating gain 營(yíng)業(yè)外支出（新譯通翻譯）non-operating loss
O 營(yíng)業(yè)收入（新譯通翻譯）operating revenue 原始成本（新譯通翻譯）original cost 所有者權(quán)益（新譯通翻譯）owner’s equity 客觀性原則（新譯通翻譯）objectivity（reliability） principle 期初余額（新譯通翻譯）opening balance 債權(quán)人（新譯通翻譯）obligee/creditor 債務(wù)人（新譯通翻譯）obligor P 壞賬準(zhǔn)備（新譯通翻譯）provision for bad debts/bad debts expense 預(yù)提費(fèi)用（新譯通翻譯）provision for expenses 生產(chǎn)成本（新譯通翻譯）product cost /output cost 現(xiàn)值（新譯通翻譯）present value 訂貨單（新譯通翻譯）purchase order 記賬憑證（新譯通翻譯）posting document 定期盤存（新譯通翻譯）periodic inventory 實(shí)地盤存制（新譯通翻譯）physical inventory system 實(shí)地盤點(diǎn)（新譯通翻譯）physical inventory 永續(xù)盤存制（新譯通翻譯）perpetual inventory system 購(gòu)貨（新譯通翻譯）purchase 購(gòu)貨退回與折讓（新譯通翻譯）purchase return and allowances 產(chǎn)成品（新譯通翻譯）product /finished goods 動(dòng)產(chǎn)（新譯通翻譯）personal property 利潤(rùn)（新譯通翻譯）profit 稅前利潤(rùn)（新譯通翻譯）profit before tax 稅后利潤(rùn)（新譯通翻譯）profit after tax 普華永道（新譯通翻譯）Price Water House Coopers 期間費(fèi)用（新譯通翻譯）period expense
Q R 相關(guān)性原則（新譯通翻譯）relevance principle 收益性支出（新譯通翻譯）revenue expenditure 收入（新譯通翻譯）revenues 不動(dòng)產(chǎn)（新譯通翻譯）real estate 殘值價(jià)值 residual（salvage） value] 留存收益（新譯通翻譯）retains earning] 修理費(fèi)（新譯通翻譯）repair expenseoriginal 重置成本（新譯通翻譯）replacement cost S 銷售收入（新譯通翻譯）sales revenue 銷售費(fèi)用（新譯通翻譯）selling expense 銷售成本（新譯通翻譯）selling cost 銷貨折讓（新譯通翻譯）sales allowances 銷貨折扣（新譯通翻譯）sales discount 銷售退回（新譯通翻譯）sales return 賒銷（新譯通翻譯）sales on account 實(shí)質(zhì)性原則（新譯通翻譯）substance over legal form principle 貨幣計(jì)量（新譯通翻譯）stable-monetary concept 現(xiàn)金流量表（新譯通翻譯）statement of cash flow 原始憑證（新譯通翻譯）source document 存根（新譯通翻譯）stub 利潤(rùn)分配表（新譯通翻譯）statement of profit appropriation 銷貨發(fā)票（新譯通翻譯）sales invoice 補(bǔ)充信息（新譯通翻譯）supplemental information 匯總（新譯通翻譯）summary 簡(jiǎn)單分錄（新譯通翻譯）simple ournal entry 短期損失（新譯通翻譯）shrinkage losses 明細(xì)賬戶（新譯通翻譯）subsidiary accounts 明細(xì)分類賬（新譯通翻譯）subsidiary ledge 特種日記賬（新譯通翻譯）special journal 開辦費(fèi)（新譯通翻譯）starting –load cost 存貨（新譯通翻譯）stock on hand T T形賬戶（新譯通翻譯）T-account 有形資產(chǎn)（新譯通翻譯）tangible assets 交易（新譯通翻譯）transaction 轉(zhuǎn)賬、過(guò)戶 transfer 試算平衡（新譯通翻譯）trial balance 謹(jǐn)慎性原則（新譯通翻譯）the prudence（穩(wěn)健） principle 及時(shí)性原則（新譯通翻譯）timeliness principle 應(yīng)交稅金（新譯通翻譯）taxes payable 差旅費(fèi)（新譯通翻譯）traveling expense U. 預(yù)收款項(xiàng)（新譯通翻譯）unearned revenue 營(yíng)業(yè)外收益（新譯通翻譯）unrelated business income 未分配利潤(rùn)（新譯通翻譯）undistributed profits/undivided profits V 增值稅（新譯通翻譯）value added tax 付款憑證（新譯通翻譯）voucher W 在產(chǎn)品（新譯通翻譯）work in process/goods in process 應(yīng)付工資（新譯通翻譯）wages payable/salaries payable |
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