第1页共9页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共9页会计词汇AccountingVocabularyA安达信全球：ArthurAndersenworldwide会计概念：accountingconcept会计法：accountinglow会计职能：accountingfunction会计监督：accountingsupervision会计制度：accountingsystem会计档案accountingfilerecord会计准则：accountingstandard会计假设：accountingpostulate会计原则：accountingprinciple会计主体：accountingentity会计分期accountingtimeperiodconcept权责发生制原则：accrual-basisaccounting会计恒等式：accountingequation/accountingidentity会计要素：accountingelement资产：assets会计报表：accountingreportaccountingstatement年报：annualstatement附表：accompanyingschedule（sheet）附表说明：accompanyingstatement充分披露：adequatedisclosure会计凭证：accountingdocumentaccountingvoucument附件：accompanyingdocument会计分录：accountingentries会计科目：accounttitle/accountingitem会计处理：accountingtreatment应收账款：accountingreceivable/receivables累计折旧：accumulateddepreciation应付账款：accountpayable广告费：advertisingexpenseB资产负债表：balancesheet银行对账单：bankstatement银行存款余额调节表：bankreconciliation期初余额：beginningbalance/openingbalance第2页共9页第1页共9页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共9页余额：balanceC注册会计师：certifiedpracticingaccountant成本会计：costaccounting可比性原则：comparabilityprinciple一贯性原则：consistencyprinciple收付实现制cashsystem（basis）ofaccounting资本性支出：capitalexpenditure谨慎性原则：conservatism（保守）principle现金流量表：cashflowstatement/statementofcashflow合并财务报表：consolidatedfinancialstatement复合分录：compoundjournalentry不定期盘存：continuousphysicalinventory贷方：creditside贷方余额：creditbalance现金日记账：cashjournal多栏式日记账：columnarjournal现金：cash库存现金：cashonhand银行存款：cashinbank或有资产：contingentassets或有负债：contingentliabilities短期投资：currentinvestment资本：capital股本：capitalshare资本公积：capitalsurplus第3页共9页第2页共9页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共9页D德勤：DeloitteToucheTohmatsu披露：disclosure摘要：descriptions复式记账：doubleentry复式簿记：double-entrybook-keeping借方：debitside借方余额：debitbalance折旧费用：depreciationexpense折旧率：depreciationrate折旧年限：depreciablelife递延资产：deferredassets递延负债：deferredliabilities直接材料：directmaterial直接人工：directlaborE安永国际：ErnstandyoungInternational借贷平衡：equityoffdebitandcredits估计残值estimatedscrapvalue应付福利费employeebenefitpayable汇总收益exchangegain汇总损失exchangelossF固定资产fixedassets流动负债floatingliabilities制造费用factoryoverhead第4页共9页第3页共9页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第4页共9页财务费用financialexpense流动资产floatingassets/currentassets财务会计financialaccounting会计年度fiscalyear/accountingperiods附注footnotesG总分类账：generalledge普通日记账：generaljournal持续经营：going-concernbasis商誉：goodwillH历史成本：historicalcost历史成本原则：historicalcostprincipleI无形资产：intangibleassets利润表损益表：incomestatement债务人：investor国际会计：internationalaccounting所得税：incometax利息费用：interestchargeK第5页共9页第4页共9页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第5页共9页毕马威国际：KPMGInternationalL活页式账：loos-leafledger长期投资：long-terminvestment长期负债：long-termli...
