会计实用英语术语(doc 17页)

会计实用英语术语内容简介:
1.Accounting(会计)
The process of indentifying,recording,summarizing,and reporting economic information to dicision makers.
2.Financial accounting(财务会计)
The field of accounting that serves external decision makers,such as stockholders,suppliers,banks,and government agencies.
3.Management accounting(管理会计)
The field of accounting that serves internal decision makers,such as top executives,department heads,hosptil administrators,and people at other management levels within an or organization.
4.Annual report(年报)
A combination of financial statements,management discussion and analysis,and graphs and charts that is provided annually to investors.
5.Balance sheet (statement of financial position,statement of financial condition)(资产负债表)
A financial statement that shows the financial status of a business entity at a particular instant in time.
6.Balance sheet equation(资产负债方程式)
Assets = Liabilities + Owners' equity.
7.Assets(资产)
Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows.
8.Liabilities (负债)
Economic obligations of the arganization to outsiders ,or claims against its assets by outsiders.
9.Owners’ equity （所有者权益）
The residual interest in the organization’s assets after deducting liabilities.
10.Notes payable （应付票据）
Promissory notes that are evidence of a debt and state the terms of payment.
11.Entity （实体）
An organization or a section of an organization that stands apart from other organization and individuals as a separate economis unit.
12.Transaction （交易）
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