會(huì)計專業術語 | |
稅法專業術語 | |
1. Bookkeepin湖裡g 簿記
2. Data-processing 數據處理
3. Double-entry 複式記賬
4. Single-entry 單式記賬
5. Account 賬戶
6. Journal 日記賬
7. Ledger 分類賬 general 腦校ledger 總分類賬 subsi車南diary ledger 明細分類賬
8. Capital 資本
9. Stock(inventory) 存貨
10. Account rece數妹ivable 應收賬款
11. Account payable 應付賬款
12. Posting 過(guò)賬
13. Assets 資産
14. Liabilities 負債
15. Net worth 淨值
16. Current liabiliti劇窗es 流動負債
17. Long-term liabilit是歌ies 長(cháng)期負債
18. Stockholders’ equity =propr器男ietorship 業主(股東文雪)權益
19. Fiscal period會(huì)計期間
20. Partnership 合夥經(jīng)營
21. Accounting equation /formu外舊la 會(huì)計等式/方程式
22. Debit 借方
23. Credit 貸方山厭
24. Cash in bank 銀行存款
25. Bank loan 銀行存款
26. To foot (footing) 加技河總
27. Trial balan司見ce 試算平衡表
28. Sales invoice 銷售發(fā)票湖可
29. Negotiable 動睡instrument 流通票據
30. Cost accounting 成(chéng)本會(h你科uì)計
31. Selling price 銷售價格
32. Allowance 折讓
33. Discount 折扣
34. Gross profit 毛利
35. Sales returns 銷售退回
36. Current assets 流高機動資産
37. Fixed assets 固定資産
38. Intangible assets 無形資産
39. Balance sheet 資産負債表
40. Patent 專利權
41. Copyright 版權
42. Franchise 專營權,特許權少美
43. Trade discount 商業折扣
44. Depreciation 折舊
45. Bonds payable 應付債券話了
46. Mortgages payable 應付抵押借款
47. Accrual basis(the prod暗不uced authority system) 權責發(fā區司)生制
48. Prepay 預付
49. Cash basis(the realized工亮 receipt and payment system) 收付實兒筆現制
50. Bill of loading 提跳討單
51. Physical i票場nventory system 實地盤報是存制
52. Perpetual inventory system 永續盤存制相購
53. Allowance for uncollecti下地ble accounts 壞賬準備
54. Uncollectible acc到讀ounts expense=bad debts 壞賬紅什損失
55. Accumulated dep物志reciation =allowance for deprecia站長tion 累計折舊
56. Factory cost 工廠成(ch計件éng)本
57. Overhead 間接雜秒費用
58. Financial forecast 财務預測分白
59. Retail outlet 船什零售渠道(dào)
60. Summary account 彙總賬戶
61. Close out 結清
62. Closing entry 結賬分錄
63. Depletive assets 折耗資産
64. Credit note 貸項通知書
65. Debit note 借項通知書
66. Income sta做的tement 收益表
67. Net income 淨收益
68. Capital stateme兒鄉nt 資本表
69. Installment sales 分大聽期付款銷售
70. Accounting cycle 會(huì們有)計循環
71. Source docum風高ent 原始憑證
72. Worksheet 工作底稿
73. Post-clos年木ing trial balance 結賬後(hòu)做雨的試算表
74. Drawing acc笑山ount 業主往來帳戶
75. Notes paya樹計ble 應付票據
76. Open account 未清帳戶
77. Notes receiva多機ble 應收票據
78. Demand deposits 活期存款
79. Petty cash funds 備站吃用金
80. Bank drafts 銀行彙票
81. Cashier’s drafts 本票
82. Open the bank 開(kāi)立賬戶
83. Rule off 賬戶劃線
84. Outstanding checks 低藍未兌現支票
85. Deposit in trant 在途存款
86. Nonsufficient fund check 空頭支票
87. Reconciliation stat照腦ement 調節表
88. Bank statement 銀行對(duì)賬單
89. Service charges 銀行服務費
90. Merchandise inventory 庫存商品
91. Merchandise in秒科ventory turnover 存貨周轉率
92. Net purchases多睡 淨購進(jìn)
93. Net sales 淨銷售
94. Working capital 營運資金
95. Audit 審計
96. Internal control 内部控制
97. Internal audit 内部審計
98. Job-order cost accounting商麗 分批成(chéng)本會(huì)計
99. Process cost你嗎 accounting 分步成(chén還門g)本會(huì)計
100. Direct cost /prime c亮花ost 直接成(chéng)本/主要成(chén窗機g)本