会计常用名词双语 解释_会计专业英语名词解释

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Accounting system: The person, procedures, devices, and records used by an organization to develop accounting information and communicate that information to decision makers.Accounting equation: Aets are equal to the sum of liabilities plus owners’ equity.Aets: Economic resources owned by an entity.Account: A record used to summarize all increases and decreases in a particular aet, or any other type of aet, liabilities, owners’ equity, revenue, or expense.Accounting cycle: The sequence of accounting procedures used to record, claify, and summarize accounting information.Accrue: To grow or accumulate over time.Adjusting entries: Entries made at the end of the accounting period for the purpose of recognizing revenue and expenses that are not properly measured as a result of journalizing transactions as they occur.B

Balance sheet(=statement of financial position): A position statement that shows where the company stands in financial terms at a specific date.Bank reconciliation: An analysis that explains the difference between the balance of cash shown in the bank statement and the balance of cash shown in the depositor’s records.Book value: The net amount at which an aet appears in financial statement.C

Cash flow prospects: The likelihood that an enterprise will be able to provide an investor with both a return on the investor’s investment and the return of that investment.Capital stock：Transferable units of ownership in a corporation

Cash dividend: A distribution of cash by a corporation to its stockholders.Closing entries: Journal entries made at the end of the period for the purpose of closing temporary accounts and transferring balances to the Retained Earning account.Current aets: Cash and other aets that can be converted into cash or used up within a relatively short period of time without interfering with normal busine operations.Control account: A general ledger account that summarizes the content of a specific subsidiary ledger.Cost of goods sold: The cost to a merchandising company of the goods it has sold to its customers during the period.Cost layer: Units of merchandise acquired at the same unit cost.Cash equivalents: Very short-term investments that are so liquid that they are considered equivalent to cash.D

Disclosure: The accounting principle of providing with financial statements any financial and other facts that are neceary for proper interpretation of those statements.Depreciable aets: Physical objects with a limited life.Depreciation: The systematic allocation of the cost of an aet to expense during the periods of its useful life.Dividends: Distribution of aets by a corporation to its stockholders.E

External users: Individuals and other enterprises that have a financial interest in the reporting enterprise but that are not involved in the day-to-day operations of that enterprise.Expenses: The costs of the goods and services used up in the proce of obtaining revenue.Extraordinary items: Transactions and events that are unusual in nature and occur infrequently.F

Financial accounting: Providing information about the financial resources, obligations, and activities of an economic entity that is intended for use primarily by external decision makers---investors and creditors.Financial statement: A monetary declaration of what is believed to be true about an enterprise.Financial aets: Cash and aets convertible directly into known amounts of cash.I

Income statement: A financial statement summarizing the results of operations of a busine by matching its revenue and related expenses for a particular accounting period.Shows the net income or net lo.Inventory: Merchandise intended for resale to customers.Inventory shrinkage: The lo of merchandise through such causes as shoplifting, breakage, and spoilage.Intangible aets: Those aets that are used in the operation of a busine but that have no physical substance and are noncurrent L

Liabilities: Debts or obligations of an entity that resulted from past transaction.Lo: A decrease in owners’ equity resulting from any transaction other than an expense or distribution to the owners.Ledger: An accounting system includes a separate record for each item that appears in the financial statements.P

Par value: The legal capital of a corporation.Plant aets: Long-lived aets that are acquired for use in busine operations rather than for resale to customers.Prepaid expenses: Aets representing advance payment of the expenses of future accounting period.Posting: The proce of transferring information from the journal to individual accounts in the ledger.R

Retained earnings: The portion of stockholders’ equity that has accumulated as a result of profitable operations.Revenues: Increases in the enterprise’s aets as a result of profit-oriented activities.T

Taking a physical inventory: The procedure of counting all merchandise on hand and determining its cost.Trail balance: A two-column schedule listing the names and the debit or credit balances of all accounts in the ledger.U

Unearned revenue: An obligation to deliver goods or render services in the future, stemming from the receipt of advance payment.Useful life: The period of time that a depreciable aet is expected to be useful to the busine.Gain: An increase in owners’ equity resulting from a transaction other than earning revenue or investment by the owners.Gro profit: Net sales revenue minus the cost of goods sold.Notes: Supplemental disclosures that accompany financial statements.Operating cycle: The repeating sequence of transactions by which a busine generates its revenue and cash receipts from customers.Stockholders’ equity: The owners’ equity of an enterprise organized as a corporation.W*waterworldBS/liability7000/this*whatSCF/provide*when

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