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■新译通翻译公司
A 安达信全球（新译通翻译）Arthur Andersen worldwide 会计概念（新译通翻译）accounting concept 会计法（新译通翻译）accounting low 会计职能（新译通翻译）accounting function 会计监督（新译通翻译）accounting supervision 会计制度（新译通翻译）accounting system 会计档案 accounting file record 会计准则（新译通翻译）accounting standard 会计假设（新译通翻译）accounting postulate 会计原则（新译通翻译）accounting principle 会计主体（新译通翻译）accounting entity 权责发生制原则（新译通翻译）accrual-basis accounting 会计恒等式（新译通翻译）accounting equation/accounting identity 会计要素（新译通翻译）accounting element 资产（新译通翻译）assets 会计报表（新译通翻译）accounting report 年报（新译通翻译）annual statement 附表（新译通翻译）accompanying schedule（sheet） 附表说明 （新译通翻译）accompanying statement 充分披露（新译通翻译）adequate disclosure 会计凭证（新译通翻译）accounting document 附件（新译通翻译）accompanying document 会计分录（新译通翻译）accounting entries 会计科目（新译通翻译）account title/ accounting item 会计处理（新译通翻译）accounting treatment 应收账款（新译通翻译）accounting receivable/receivables 累计折旧（新译通翻译）accumulated depreciation 应付账款（新译通翻译）account payable 广告费（新译通翻译）advertising expense B 银行对账单（新译通翻译）bank statement 银行存款余额调节表（新译通翻译）bank reconciliation 期初余额（新译通翻译）beginning balance/opening balance 余额（新译通翻译）balance C 成本会计（新译通翻译）cost accounting 可比性原则（新译通翻译）comparability principle 一贯性原则（新译通翻译）consistency principle 收付实现制 cash system （basis）of accounting 资本性支出（新译通翻译）capital expenditure 现金流量表（新译通翻译）cash flow statement/statement of cash flow 合并财务报表（新译通翻译）consolidated financial statement 复合分录（新译通翻译）compound journal entry 不定期盘存（新译通翻译）continuous physical inventory 贷方（新译通翻译）credit side 贷方余额（新译通翻译）credit balance 现金日记账（新译通翻译）cash journal 多栏式日记账（新译通翻译）columnar journal 现金（新译通翻译）cash 库存现金（新译通翻译）cash on hand 银行存款（新译通翻译）cash in bank 或有资产（新译通翻译）contingent assets 或有负债（新译通翻译）contingent liabilities 短期投资（新译通翻译）current investment 资本（新译通翻译）capital 股本（新译通翻译）capital share 资本公积（新译通翻译）capital surplus D 披露（新译通翻译）disclosure 摘要（新译通翻译）descriptions 复式记账（新译通翻译）double entry 复式簿记（新译通翻译）double-entry book-keeping 借方（新译通翻译）debit side 借方余额（新译通翻译）debit balance 折旧费用（新译通翻译）depreciation expense 折旧率（新译通翻译）depreciation rate 折旧年限（新译通翻译）depreciable life 递延资产（新译通翻译）deferred assets 递延负债（新译通翻译）deferred liabilities 直接材料（新译通翻译）direct material 直接人工（新译通翻译）direct labor E 借贷平衡（新译通翻译）equity off debit and credits G 普通日记账（新译通翻译）general journal 持续经营（新译通翻译）going-concern basis 商誉（新译通翻译）goodwill H 历史成本原则（新译通翻译）historical cost principle I 利润表 损益表（新译通翻译）income statement 债务人（新译通翻译）investor 国际会计（新译通翻译）international accounting 所得税（新译通翻译）income tax 利息费用（新译通翻译）interest charge K L 长期投资（新译通翻译）long-term investment 长期负债（新译通翻译）long-term liabilities 应付股利（新译通翻译）liability dividend/dividend payable 负债（新译通翻译）liabilities M 管理会计（新译通翻译）management accounting 配比原则（新译通翻译）matching principle 月报（新译通翻译）monthly statement 重要性原则（新译通翻译）materiality principle 制造业企业（新译通翻译）manufacturing enterprise N 净收入（新译通翻译）net proceeds 净成本（新译通翻译）net cost 净收益（新译通翻译）net income 净利润（新译通翻译）net profit 会计报表附注（新译通翻译）notes of financial statement 应收票据（新译通翻译）notes receivable /receivables 应付票据（新译通翻译）notes payable 利润分配（新译通翻译）net income apportionment 营业外收入（新译通翻译）non-operating gain 营业外支出（新译通翻译）non-operating loss
O 营业收入（新译通翻译）operating revenue 原始成本（新译通翻译）original cost 所有者权益（新译通翻译）owner’s equity 客观性原则（新译通翻译）objectivity（reliability） principle 期初余额（新译通翻译）opening balance 债权人（新译通翻译）obligee/creditor 债务人（新译通翻译）obligor P 坏账准备（新译通翻译）provision for bad debts/bad debts expense 预提费用（新译通翻译）provision for expenses 生产成本（新译通翻译）product cost /output cost 现值（新译通翻译）present value 订货单（新译通翻译）purchase order 记账凭证（新译通翻译）posting document 定期盘存（新译通翻译）periodic inventory 实地盘存制（新译通翻译）physical inventory system 实地盘点（新译通翻译）physical inventory 永续盘存制（新译通翻译）perpetual inventory system 购货（新译通翻译）purchase 购货退回与折让（新译通翻译）purchase return and allowances 产成品（新译通翻译）product /finished goods 动产（新译通翻译）personal property 利润（新译通翻译）profit 税前利润（新译通翻译）profit before tax 税后利润（新译通翻译）profit after tax 普华永道（新译通翻译）Price Water House Coopers 期间费用（新译通翻译）period expense
Q R 相关性原则（新译通翻译）relevance principle 收益性支出（新译通翻译）revenue expenditure 收入（新译通翻译）revenues 不动产（新译通翻译）real estate 残值价值 residual（salvage） value] 留存收益（新译通翻译）retains earning] 修理费（新译通翻译）repair expenseoriginal 重置成本（新译通翻译）replacement cost S 销售收入（新译通翻译）sales revenue 销售费用（新译通翻译）selling expense 销售成本（新译通翻译）selling cost 销货折让（新译通翻译）sales allowances 销货折扣（新译通翻译）sales discount 销售退回（新译通翻译）sales return 赊销（新译通翻译）sales on account 实质性原则（新译通翻译）substance over legal form principle 货币计量（新译通翻译）stable-monetary concept 现金流量表（新译通翻译）statement of cash flow 原始凭证（新译通翻译）source document 存根（新译通翻译）stub 利润分配表（新译通翻译）statement of profit appropriation 销货发票（新译通翻译）sales invoice 补充信息（新译通翻译）supplemental information 汇总（新译通翻译）summary 简单分录（新译通翻译）simple ournal entry 短期损失（新译通翻译）shrinkage losses 明细账户（新译通翻译）subsidiary accounts 明细分类账（新译通翻译）subsidiary ledge 特种日记账（新译通翻译）special journal 开办费（新译通翻译）starting –load cost 存货（新译通翻译）stock on hand T T形账户（新译通翻译）T-account 有形资产（新译通翻译）tangible assets 交易（新译通翻译）transaction 转账、过户 transfer 试算平衡（新译通翻译）trial balance 谨慎性原则（新译通翻译）the prudence（稳健） principle 及时性原则（新译通翻译）timeliness principle 应交税金（新译通翻译）taxes payable 差旅费（新译通翻译）traveling expense U. 预收款项（新译通翻译）unearned revenue 营业外收益（新译通翻译）unrelated business income 未分配利润（新译通翻译）undistributed profits/undivided profits V 增值税（新译通翻译）value added tax 付款凭证（新译通翻译）voucher W 在产品（新译通翻译）work in process/goods in process 应付工资（新译通翻译）wages payable/salaries payable |
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