会计专业英语重要词汇KeyTermsofAccou
ti
gi
E
glish
Thesearethebasictermsthatarefreque
tlyusedi
fi
a
ciala
dma
agerialaccou
ti
gYoumustrememberhowtospellthema
dwhattheymea
I
thecourseofAccou
ti
gE
glishourmajorgoalistolear
thosetermsthatwillhelpusu
dersta
daccou
ti
gmaterialsi
E
glishI
thebili
gualcourseofMa
ageme
tAccou
ti
gtheu
dersta
di
gofthosetermsiscriticalforustomastermajortheoriesa
dapproachesofma
ageme
taccou
ti
gSogetyourselfpreparedItisalsosmartofyoutoaddi
a
yotheraccou
ti
gwordstothelistwhe
everyoufi
do
ethatis
ewa
duseful
Fi
a
cialaccou
ti
g
AssetAccou
ti
gequatio
Curre
tassetCashTradi
gsecurities
资产会计等式流动资产现金
LiabilityOw
er’sequityCurre
tliabilityAccou
tspayable
负债所有者权益流动负债应付账款应付票据
交易性金融资Notespayable产
Shorttermi
vestme
tsAccou
tsreceivableAllowa
ceforbaddebtsNotesreceivableI
ve
torySupplies
短期投资应付账款坏账准备应收票据存货办公费用
SalarieswagespayableI
terestpayableTaxespayableU
ear
edreve
ueDivide
dpayableShorttermloa
s
应付职工薪酬应付利息应缴税费预收账款应付股利短期借款
fPrepaid
expe
ses
待摊费用
Curre
t
portio

of长期负债中的流动部分长期负债应付债券
prepayme
tFixedassetpla
tassetEquipme
tmachi
eryBuildi
ga
dla
dAccumulateddepreciatio
I
ta
gibleassetGoodwill无形资产商誉土地和房屋累计折旧固定资产
lo
gtermliabilitiesLo
gtermliabilityBo
dspayable
a
d机器设备
Lo
gtermloa
Capitalcapitalstock
长期借款实收资本
Commo
stockPreferredstockRetai
edear
i
gs
普通股优先股留存收益
Accou
ti
gcycleJour
ale
tryPerma
e
taccou
tGe
eralledgerAccou
tbala
cepostclose
会计周期会计分录永久账户总分类账帐户余额过账结账
Sourcedocume
taccou
tTemporaryaccou
tSubsidiaryledgerjour
alizeadjustThetrialbala
ce
会计凭证账户临时性帐户明细分类账明细分类账日记账核算试算（平衡）试算（平衡）表
Fi
a
cialstateme
tI
comestateme
t
财务报表利润表
Bala
cesheetCashflowstateme
t
资产负债表现金流量表
fDoublee
trysystemdebitCo
traaccou
tGAAP
复式记帐法借方抵销科目
I
comeSummarycreditAdju
ctaccou
t
本年利润赊购（制度）制度）附加账户企业单位
一般公认会计Busi
esse
tity原则
PeriodicityAccrualbasisMaterialitySubsta
ceoverformTimeli
essComparabilityMatchi
gpri
ciple
周期权责发生制实质性实质重于形式时间性可比性相配原则
Mo
etaryu
itGoi
gco
cer
ObjectivityReliabilityReleva
ceCo
servatismU
dersta
dability
货币单位持续经营客观性可靠性相关性稳健性理解性
Historicalcr