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划分资本性支出与收益性支出原则 distinguishment between capital expenditure and revenue expenditure]["a4B$v I!@.w1B 合并报表 consolidated financial statements 管理活动论 management activities perspective 管理会计 management accountingy4m9Z)W^uN5N$dg0K 管理工具论 management tool perspective'ILj6^q4Wm!FM 股份制企业会计 accounting of stock companies 公认会计原则 generally accepted accounting principle, GAAPl nEU9O 公共会计 public accounting 工业会计 accounting of industrial enterprises 个别报表 individual statements 高新技术企业会计 accounting of high technology enterprises 负债 liability:nB'?bEqg%JCw9Eq 费用 expense 反馈价值 feedback value 对外经济合作企业会计 accounting of foreign economic cooperation enter prises 对外报表 external statements5H5^7{uJUi 对内报表 internal statements 一致性原则 consistency:Z#Y"f4X!nR/{(B 艺术论 art perspective 房地产开发企业会计 accounting of real estate enterprises 邮电通信企业会计 accounting of post and telecommunication enterprises 预测价值 forecast value'A'`$T_9OS)B,c 真实与公允 true and fair view_X&w7h9i|T&D3m S 持续经营 going concern 成本报表 cost statement5q7f"vz.x5Y 财务会计原则 financial accounting principlesBrz kax1O^;8X'pee 财务会计概念框架 financial accounting conceptual framework 财务会计 financial accounting 政府及非营利组织会计 governmental and non-profit organization accounting1ey(p/a9Ys2Z4d3} 重要性原则 materialitySxt]}!]q 专用报表 special purpose financial statements 资产 assets 资金 funds6hw.Uj0cCF2pf1EG 资金运动 funds movement 财务报告 financial report6x'x9z0w~9@ B 财务报表要素 elements of financial statements){n*NnB_S 财务报表 financial statementsL1pP{Pf 币值稳定假设 constant-dollar assumption 保险企业会计 accounting of insurance companies 收入的确认 recognition of revenue 公司债券发行价格 corporate bond issuing price 固定资产折旧 depreciation of fixed assetsy3p,t(jB7c+E1i-o{ | 可转换债券 convertible bonds 公司债券利息摊销,Fl!t*K&RAVn 加速折旧法 accelerated depreciation methodsv(`YqPz 营业外收支净额c0iL]1kk"_4` 公司债券利率 interest rate on debenture4DPu)y#C 应收账款出借 assignment of accounts receivableTU w!xZ/? 无担保债券 debenture bonds'P'kfJ J 后进先出法 last-in, first-out, LIFO 其他货币资金应付票据贴现 discount on notes payableYZ KN5E;vG/S 先进先出去 first-in, first-out缩写FIFO 在发建工程 constructions in processB2eH7];c{@s 固定资产更换与改良 improvements and replacements of fixed assets 实地盘存制 periodic inventory system0z#rW X/N 收益总括观点 all-inclusive concept of income 损益表法O)Zj e-ue^P0D2C 可变现净值法 net realizable valueX)Ga+b h-}i g7j 应付福利费基本业务利润固定资产扩建 additions of fixed assets 应收账款出售 sale or factoring of accounts receivable 或有负债 contingent liability 销货退回与折让 sales returns and allowances 零售价格法 retail method(Q D#s"qc7qF D 现金折扣 cash discount@YN_S^8]z 特定履行法)nnH"S1~Rd2F 其他业务利润)yHCZ`o!W 公司债券 bonds payable 销售法 sale method 应付票据 notes payable 认股权 stock rights6+W/H%UhV l G 固定资产修理 repairs and maintenance of fixed assetsl+v-xK6\%| 有担保债券 mortgage bonds 销售费用 selling expensesf:WJ5Fje r 应付股利 dividends payableJ]p%U8W tXFsu*b 应收票据 notes receivablet7d/q z+T Is6JH.g 无形资产 intangible assets 收款法 collection method 所得税 income tax 流动负债 current liabilities a7H["[D 生产法 production method 计划成本核算j2j}v*ed xe'PA 废弃和生置法 retirement and replacement method 盘存法 inventory method wym$t4XC-Qd0h 流动资产 current assets 购货折扣 purchases discounts;?.MJ Q*|8^;i4v 商誉 goodwill 应收账款 accounts receivable!| IM;Yu u*P 投资收益 investment income 营业利润 operating income7}M9M)|L4hR}2I3s{ 预提费用股本 capital stockMJ6[7x c7JZo 公司债券偿还 redemption of bonds9fagx'm-A/mh*q 坏账 bad debts 固定资产重估价 revaluations of fixed assets 银行存款 cash in bank 固定资产 fixed assets 利润总额#C9rUUkH 利益分配 profit distribution 应计费用 accrued expense 商标权 trademarks and trade names b&fZeA ^[Y 全部履行法净利润 net incomeH n~ XI^.h 应付利润 profit payablec1n!uNU1G 未分配利润2_3Z,ZM'~x 收益债券 income bonds *?x,Y6 利息资本化 capitalization of interests 预付账款 advance to supplier 其他应收款 other receivables1i*@]dniu$d2F$e+z 现金 cash A&k3LF 公司债券发行 corporate bond floatation*f `%B!vR)c |;N 应付工资 wages payable 实收资本 paid-in capital? Zj e@W 盈余公积 surplus reserves3lF#p'?&Jq#@h 管理费用^&|lS4C"G 土地使用权)HD)b:i W7k-T 股利 dividend 应交税金 taxes payable 负商誉 negative goodwill)HF U5OOC?$]U 费用的确认 recognition of expense 短期投资 temporary investment 短期借款 short-term loansw0B?1K.}xh 递延资产 deferred chargescTd#.o 低值易耗品4t8e ]1ct(E^H)w 当期经营观点 current operating concept of income 待摊费用)O,Bom`%n 待核销基建支出[旧]HKh&odKg%g8u;j 待处理流动资产损失待处理固定资产损失存货销售的影响 effects of inventory errorsg$YQ#{ {"Zv.? 折旧[旧]I_6C j.j.ku(h 折旧方法 depreciation method 折旧率 depreciation rate 支出 payment 直线法 straight-line6_ZDe[6{#H8h"Ld)~ 职工福利基金 welfare fund 专项拨款【旧】0gKn5`]7k6K 专利权 patents3r Pw`:@7d0L @ 住房基金 housing fund 重置成本法 replacement costing+o*Jz;w-RM 专项物资[旧] 专项资产【旧】专有技术 know-howj9ESo)_ FV { 专营权 franchises)A] |GM gIia 资本公积 capital reserves 资产负债表 balance sheetKm3] {-h3q 资金占用和资金来源[旧]h"SsSRq 自然资源 natural resources 存货 inventory y jC;LC%H 偿债基金 sinking fundaVBHP 长期应付款 long-term payablesL+a/P(Q gy 长期投资 long-term investments 长期借款 long-term loans 长期负债 long-term liability of long-term debt 财务费用 financing expenses 拨定留存收益 appropriated retained earnings p.h-bZ*_ |nW 标准成本法 standard costing 变动成本法 variable costing$s&v-xQ P]F5~ 比例履行法 AhS2bY"Oq 包装物版权 copyrights 汇总原始凭证 cumulative source document．汇总记账凭证核算形式 bookkeeping procedure using summary vouchersRl#~_~7y NJ 工作底稿 working paperP0R7t'EI n9a"P T 复式记账凭证 multiple account titles voucher 复式记账法 Double entry bookkeeping 复合分录 compound entry 划线更正法 correction by drawing a straight ling 汇总原始凭证 cumulative source document．会计凭证 accounting document．H(aX!u2pY'k&@.g 会计科目表 chart of accounts 会计科目 account title 红字更正法 correction by using red ink4L@,w%^ g H 会计核算形式 bookkeeping procedures 过账 postingq7[ q`'P;W 会计分录 accounting entry Y9p"eo6|2s 会计循环 accounting cycle 会计账簿 Book of accounts 活页式账簿 loose-leaf book-v?[6oy*b 集合分配账户 clearing accounts/ehB j1eVG 计价对比账户 matching accountsa T4n;uW/yS 记账方法 bookkeeping methods 记账规则 recording rules 记账凭证 voucher 记账凭证核算形式 Bookkeeping procedure using vouchers 记账凭证汇总表核算形式 bookkeeping procedure using categorized account summaryh Y1haA q} 简单分录 simple entry 结算账户 settlement accounts7^?1eS.~4EEb-d 结账 closing accountv)U,Q(Y2r @G$U+W 结账分录 closing entry 借贷记账法 debit-credit bookkeeping 局部清查 partial check 卡片式账簿 card book 跨期摊提账户 inter-period allocation accounts 累计凭证 multiple-record document．联合账簿 compound book u$w0]zU.Z7@P| 明细分类账簿 subsidiary ledger 明细分类账户 subsidiary account 盘存账存 inventory accounts%f-ur,U/Um3iQ7k 平行登记 parallel recordingR eYc {tOm 全面清查 complete check$o~9E1i E?@^)p 日记总账 combined journal and ledger$^0jJDvnaw` 日记总账核算形式 bookkeeping procedure using summarized journal 三式记账法 triple-entry bookkeepingAu"Y@f"S6`3t] 实账户 real accounts3r |*A&O*Z w1l.T{K 试算表 trial balance*vu Y!t.Bn+Bw X 试算平衡 trial balancinge s~a&|X 收付记账法 receipts-payment bookkeeping 收款凭证 receipt voucher 损益表账户 income statement accounts 通用记账凭证 general purpose voucher 通用日记账核算形式 bookkeeping procedure using general journalurI.u}C/c 外来原始凭证 source document．nbspfrom outside 现金日记账 cash journal+z:}/r ]%w6z1f!~ 虚账户 nominal accounts 序时账簿 book of chronological entrynQ5kI'E f3 h 一次凭证 single-record document．银行存款日记账 deposit journal 永续盘存制 perpetual inventory system 原始凭证 source document．暂记账户 suspense accountsrK2g es6] 增减记账法 increase-decrease bookkeeping 债权结算账户 accounts for settlement of claimMvLU3p s}O'B:G 债权债务结算账户 accounts for settlement of claim and debt5C4H-z5[ bx)J&Z{ 债务结算账户 accounts for settlement of debtVnGO6dn$o.Q1y 账户 account;p6L m s M ^;@ 账户编号 Account numbers YKG4`m%] 账户对应关系 debit-credit relationship4y#ab/C%yjs 账项调整 adjustment of accountG"cG8ac9?Cf 专用记账凭证 special-purpose voucher 转回分录 reversing entry 资金来源账户 accounts of sources of funds 资产负债账户 balance sheet accounts1_%QJ4Vd0x3w 转账凭证 transfer voucherWKVH9irO 资金运用账户 accounts of applications of funds/{q [3F*E` xh)h 自制原始凭证 internal source document．总分类账簿 general ledger D5KxSi"h.r 总分类账户 general account Ld2G&?-Ik0T:N _t 附加账户 adjunct accountskW[`@6|3`rI-v {5r 付款凭证 payment voucher 分类账簿 ledger T7f&vfT4g~ 多栏式日记账核算形式 bookkeeping procedure using columnar journal,Xlnk/P(EM(DjF!Z 对账 checkingC"K*wY._ wH V 对应账户 corresponding accounts 定期清查 Periodic checking methodo"jZ"Nb5W(` 定期盘存制 periodic inventory system 订本式账簿 bound book 调整账户 adjustment accounts 调整分录 adjusting journal entry3Q5G^iC {,d 单式记账凭证 single account title voucher 单式记账法 single-entry bookkeeping 从属账户 Secondary accounts 成本计算账户 costing accounts|'E8x#g"m ` LM 财产清查 physical inventory 簿记 bookkeeping"@tq`t:^ 不定期清查 non-periodic checking methodF3mLxa(A1iH 补充登记法 correction by extra recording 表外账户 off-balance sheet accounts 备抵账户 provision accounts Z)J ])rSth S 备抵附加账户 provision and adjunct accounts5Z SB c#c&L!tp 备查账簿 memorandum/^ {1t4e 会计专业专业英语词汇

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