金融英语国际会计术语英汉对照(四)
分类: FECT金融英语
客观性原则 Objective Principle
一致性原则 Consistent Principle
可比性原则 Comparability Principle
重大性原则 Materiality Principle
稳健性原则 Conservatism Principle
权责发生制 Accrual Basis
现金收付制 Cash Basis
财务报告 Financial Report
流动资产 Current assets
流动负债 Current Liabilities
长期负债 Long-term Liabilities
投入资本 Contributed Capital
留存收益 Retained Earning
(2)会计循环
会计循环 Accounting Procedure/Cycle
会计信息系统 Accounting information System
帐户 Ledger
会计科目 Account
会计分录 Journal entry
原始凭证 Source Document
日记帐 Journal
总分类帐 General Ledger
明细分类帐 Subsidiary Ledger
试算平衡 Trial Balance
现金收款日记帐 Cash receipt journal
现金付款日记帐 Cash disbursements journal
销售日记帐 Sales Journal
购货日记帐 Purchase Journal
普通日记帐 General Journal
工作底稿 Worksheet
调整分录 Adjusting entries
结帐 Closing entries
(3)现金与应收帐款
现金 Cash
银行存款 Cash in bank
库存现金 Cash in hand
流动资产 Current assets
一致性原则 Consistent Principle
可比性原则 Comparability Principle
重大性原则 Materiality Principle
稳健性原则 Conservatism Principle
权责发生制 Accrual Basis
现金收付制 Cash Basis
财务报告 Financial Report
流动资产 Current assets
流动负债 Current Liabilities
长期负债 Long-term Liabilities
投入资本 Contributed Capital
留存收益 Retained Earning
(2)会计循环
会计循环 Accounting Procedure/Cycle
会计信息系统 Accounting information System
帐户 Ledger
会计科目 Account
会计分录 Journal entry
原始凭证 Source Document
日记帐 Journal
总分类帐 General Ledger
明细分类帐 Subsidiary Ledger
试算平衡 Trial Balance
现金收款日记帐 Cash receipt journal
现金付款日记帐 Cash disbursements journal
销售日记帐 Sales Journal
购货日记帐 Purchase Journal
普通日记帐 General Journal
工作底稿 Worksheet
调整分录 Adjusting entries
结帐 Closing entries
(3)现金与应收帐款
现金 Cash
银行存款 Cash in bank
库存现金 Cash in hand
流动资产 Current assets