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1、一、翻译Account balance账户余额Accounting period 会计期间 Accounts payable 应付账款Accounts receivable应收账款Accrual basis of accounting权责发生制Accrued expense应计费用Accrued revenue应计收入Adjusting entries调整分录Asset 资产Comparability可比性Consistency一致性Corporation公司Cash basis of accounting收付实现制Credit贷Creditor债权人Debit 借Depreciation折旧
2、Dividends股利Equity权益Expense 费用Entry 分录General journal普通日记账GAAP一般公认会计准则Going concern principle持续经营IFRS国际财务报告准则Income 收益Ledger 总账Liabilities负债Limited liability有限责任Managerial accounting管理会计Materiality principle重要性原则Matching principle配比性原则Net assets净资产Net income净收益Net book value 账面净值Partnership合伙企业Postin
3、g过账Prudence 谨慎性Relevance 相关性Reliability可靠性Real account实账户Nominal account虚账户Sales journal销售日记账Shareholder股东Special journal特殊日记账Source documents原始凭证精品文档Statement of cash flows现金流量表Statement of comprehensive income利润表Statement of financial position资产负债表Trial balance试算平衡表Tax accounting税务会计Unearned reven
4、ue预收账款Accumulated depreciation累计折旧Amortization摊销Available-for-sale investments可供出售金融资产Bad debt坏账Bank statement银行对账单Bank reconciliation银行存款余额调节表Bond 债券Cash equivalent现金等价物Cheque 支票Cash discounts现金折扣Copyrights版权Capital expenditure资本支出Cost of goods sold产品销售成本Current liability流动负债Deposit存款Double-declini
5、ng-balance双倍余额递减法First-in ，first-out先进先出Fixed assets固定资产Goodwill商誉Gross profit毛利Held-to-maturity investments持有至到期投资Held-for-trading investments交易性金融资产Historical cost历史成本Investments at fair value through profit orloss 投资公允价值通过利润或损失Intangible assets无行资产Inventory存货Invoice发票Moving average移动平均法Notes rece
6、ivable应收票据Notes payable应付票据Ordinary share普通股Patents专利Par value面值Principal原则Preferred share优先股Premium 溢价Periodic inventory system定期盘存制。1 欢迎下载精品文档Perpetual inventory system永续盘存制Revenue expenditure收益性支出Property,plant,equipment 不动产，厂房，设备Residual value残值Trade discounts商业折扣Write off冲销Tangible assets有形资产1、
7、An asset is a resource controlled by the entity as a result ofpast events and from which future economic benefits are expected to flow to the entity. 资产是由企业控制的，由过去的事项所形成的，能带来未来经济利益流入企业的资源。 P132、A liability is a present obligation of the entity arising frompast events, the settlement of which is expe
8、cted to result in an outflow fromthe entity of resources embodying economic benefits.负债是企业过去交易或事项形成的，预期会导致经济利益流出企业的现时义务。3、The allowance method estimates the total bad debts that areexpected to result from the current period s sales, and records the expenseduring the same period as the related sale.备
9、抵法估计当期赊销预期发生的坏账总额，并记录同期相关赊销的费用4、Fixed assets or property, plant and equipment are long-livedassets held for use in the production or sale of other assets or services.Tangibleassetspossess a physicalsubstance.Intangibleassets,such as patents,copyrights, or franchises, lack physical substance.固定资产或不动产
10、、厂房和设备是为生产或销售其他资产或服务而持有的长期资产。有形资产具备实物形态。无形资产，如专利，版权或特许经营权，缺乏实物形态。5、Accounts receivable are amounts due from customers as a resultof performinga serviceor sellinggoods on accountor on credit,and the customerpromises to pay the agreed amount in the future.应收账款是顾客赊购或分期付服务或货物、顾客承诺未来付清既定数额。6、Interest is
11、the cost of borrowing or postponing payment.P82利息是借款和延迟支付的成本7、An intangible asset with an indefinite life should not beamortized. It is tested annually for impairment.寿命不确定的无形资产不应被摊销，每年都应该做减值测试8、Currentliabilitiesare obligationsthatare due withinone yearof the balance sheet date or within the compan
12、y s operating cycle, whicheveris longer. 将在资产负债表日 1 年内，或者超过 1 年的一个营业周期内到期的债务 （两者中更久的那个） 9、Cash restricted in use and whose restrictions will not end forat least 12 months after the balance sheet date is not to be included in thecurrent assets.P73在资产负债表日后至少12 个月被限制使用的现金不属于流动资产10、Preferred shares often include a preference for payment of dividends andfor distribution of assets in liquidation.P123优先股通常包括对支付股利、清算时资产分配的优先权。2 欢迎下载精品文档欢迎您的下载，资料仅供参考！致力为企业和个人提供合同协议，策划案计划书， 学习资料等等打造全网一站式需求。3 欢迎下载