会计学原理英文版21版答案.docx

会计学原理英文版21版答案.docx

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会计学原理英文版21版答案

会计学原理英文版21版答案

【篇一：

19版《会计学原理》会计英语双语词汇怀尔

德】

=txt>会计术语

accounting;account;accountant;cpa,cma,cia,cb,cfe;financialaccounting;managerialaccounting;auditor;internalcontrol;financialmanagement;bookkeepingrecordkeeping;会计;账户;会计师;注册会计师,注册管理会计师,注册内部审计师,注册簿记员,注册舞弊检查员;财务会计,管理会计,审计员,内部控制;财务管理;记账；记录;

rd,researchdevelopment;hrhumanresource;distribution;logistics;marketing;not-for-profitorganization;shareholder;stakeholder;lender;creditor;debtors;supplier;customer;regulator;legislator;boardofdirector;broker;mortgage;wholesaler,retailer;merchandiser;manufacturer;services;consignor;consignee;entrepreneur,entrepreneurship;soleproprietorship;partnership;corporation;commonstockorordinaryshare;preferredstockorpreferenceshare;corporategovernancesystem;limitedcompany;soe：

state-owned

enterprise;sme：

smallandmediumsizedenterprise;研发、研发、人力资源;分配；物流;销售;非营利组织;股东;利益相关者;出借人;债权人,债务人;供应商;客户;监管;立法;董事会;代理;抵押贷款;批发商、零售商,推销商,制造商,服务,发货人,收货人,企业家,企业家能力;个人独资,合伙企业;企业;普通股或普通股,优先股或优先股;公司治理系统;有限公司；国有企业,中小企业,financialstatement;financialreport;footnotestofinancialstatement;interimfinancialstatement;annual,semiannually,quarterly,monthlyfinancialstatement;balancesheet;incomestatement;cashflowstatement;statementofowner'sequity;

classifiedfinancialstatement;proformafinancialstatements;unadjustedtrial

balance;adjustedtrialbalance;post-closingtrialbalance;book;journal;ledger;generaljournal;specificjournal;generalledger;subsidiaryledger;chartofaccounts;double-entryaccounting;workingpapers;worksheet;财务报表、财务报告、财务报表附注;中期财务报表,年度,每半年、季度、月度财务报表,资产负债表,损益表,现金流量表,所有者权益表;财务报表分类;形式上的财务报表;调整前试算表,调整后试算表,结帐后试算表;账簿;日记账;分类账;一般日记账;特定日记账,总账、明细分类帐;会计科目表;复式会计;工作底稿;工作表;

accountingethics;accountingfraud,scandal;bogusaccountingreport;accountingoversight;stringentinternalcontrol;accountingprinciple,assumption,andstandard;socialresponsibility;fasb,gaap,sec,iasb,ifrs;generalprinciple,specificprinciples;cashbasisaccounting;accrualbasisaccounting;costprinciple;revenuereorganizationprinciple;matchingprinciple;materialityconstraint（cost-to-benefitconstraint）;fulldisclosureprinciple;going-concernassumption;monetaryunitassumption;timeperiodassumption（periodicityassumption）;businessentityassumption;consistencyconcept;conservatismconstraint;lowerofcostormarket;lifoconformityrule;

会计道德;会计欺诈，丑闻,虚假的会计报告;会计监督;严格的内部控制,会计原则,假设,和标准;社会责任;财务会计准则委员会,公认会计准则,证券交易委员会,国际会计准则委员会,国际财务报告准则;一般原则,具体原则;收付实现制;权责发生制会计;成本原则;收入确认原则,配比原则;物质性约束（效益成本约束）;全面披露原则,持续经营假设;货币计量假设;会计分期假设（周期性假设）;会计主体假设;一致性概念;保守主义约束;降低成本或市场;后进先出一致性规则;

accountingcycle;operatingcycle;accountingdocuments;sourcedocuments;salestickets;checks;purchaseorders;bills;invoice;cashregister;moneyandanymediumofexchange;deposit;moneyorders;promissorynote;writtenpromise;asset;tangibleasset;intangibleasset;liability;owner'sequity;revenue;expense;profit;currentasset;non-

currentasset;fixedasset;plantandequipment;cashdiscount;costofgoodssold;creditmemorandum;creditperiod;creditterms;debitmemorandum;discountperiod;eom（endofmonth）;fobshippingpoint;fobdestination;generalandadministrativeexpenses;grossmargin;inventory;listprice;multiple-stepincomestatement;periodicinventorysystem;perpetualinventorysystem;purchasereturnandallowance;shrinkage;supplementaryrecords;tradediscount;damageandlossin

transit;transportation-in，transportation-out;itemizedcost;

physicalcount;deterioration;

会计循环;营业周期;会计凭证;原始凭证;销售票据,检查,采购订单,账单;发票;收银台;金钱和任何交换的媒介,存款,汇票,本票,书面承诺;资产,有形资产,无形资产,负债,所有者权益,收入,费用,利润,流动资产、非流动资产、固定资产、厂房和设备,现金折扣,销货成本;信用证;信贷时期,信贷条件;借项通知单;折扣期间，月末;寄发地交货,目的地交货;一般及行政费用,毛利;存货;定价;多级损益表;定期盘存制;永续盘存制;回购和津贴;损失;补充记录;商业折扣,伤亡和损失在运输过程中运入运费，运出运费;会计成本;实物盘点;衰退;

t-account;contraaccount;permanentaccounts;temporaryaccounts;transactionandevent;what-iforproposedtransaction;liquidation;netincomeorloss;incomesummary;saleoncredit,saleonaccount;receivables;payables;capital;supplies;notespayable;accumulateddepreciation;straightlinedepreciation;reducedbalancedepreciation;withdrawal;deferral;accruals;deferredexpensesorrevenues;accruedexpensesorrevenues;workingcapital;beginningbalance;endingbalance,end-of-periodbalance;normalbalance;oppositenormalbalance;short-term,long-term;pointoftime,periodoftime;priorperiod;fiscalyear,12consecutivemonthsor52weeks;calendaryear;naturalbusinessyear;closingentries;prepaidaccount;premium;journalentry;year-endadjustingentry;postingreferencecolumn;unearnedrevenue;丁字式帐户;抵销帐户;永久账户;临时账户,交易和事件,提出假设或事务;清算;净利润或损失;收益汇总;赊销,赊销;应收,应付款;资本;物料;应付票据,累计折旧;直线折旧,余额递减折旧;撤资;延迟;权责发生额;递延费用或收入;应计费用或收入,营运资本,期初余额,期末余额,期末余额;正常平衡;相反的正常平衡,短期、长期,时点,时期,前期;财政年度,连续12个月或52周,历年;自然年;结帐分录;预付帐户;溢价;日记账分录,年终调整分录;过账备查账,预收收入;

businessdecision;lendingdecision;investment;return;financing;costofcapital;dividend;bonus;principalamount;interestrate;bookvalue;historicalvalue;residualvalue;salvagevalue;amount;proratabasis;giftcard;giftcertificate;coupon;premium;salary;wage;pension;welfare;interest;vacation,vocation;carton,cartoon;patent;trademarks;copyrights;franchise;goodwill;licensingagreement;inflation;

deflation;goodsintransit;goodsonconsignment;goodsdamagedorobsolete（deteriorate）;goodswork-in-progress;incidentalcost;inventorycostingmethod;physicalflowofgoodsandcostflowofinventory;costinoroutofinventory;specificidentification;first-in,first-out;last-in,first-out;

weightedaverage;

商业决策;贷款决策;投资;回报;融资;资本成本;股息,红利,本金;利率;账面价值;历史价值;残值;残值;数量;按比例;礼品卡;礼券,礼券,奖金;工资,工资,养老金;福利;利息;假期,假期,纸箱,卡通,专利,商标,版权,特许经营;商誉;许可协议;通货膨胀,通货紧缩,货物在运输途中,货物托运;货物损坏或过时（恶化）,货物在制品;杂项费用,存货成本核算方法;商品实质流程和存货成本流;成本或库存,具体识别;先进,先进先出,后进先出,加权平均,,

identify;record;classify;communicate;analyze;interpret;preparefinancialstatement（trialbalance）;present;manipulate;disclose;withdraw;own;owe;yield;prescribe;summarize;journalize;post;credit;debit;

understate;overstate;adjust;defer;subtract;add;multiply;divide;transfer;update;comedue;smoothoutchangesincost;matchcostwithrevenue;

识别、记录、分类;沟通;分析;解释;准备财务报表（试）;现在,操纵;披露;撤资;自己所有的;欠;产量;规定;总结;记日记账;宣布;贷方;借方;低估;高估;调整;推迟;减少;增加;乘;分化;转移;更新;到期;平滑变化成本;成本与收入匹配;

financialmanagementterms

财务管理方面

parta-chapter1部分一章1

financialaccounting,managerialaccounting,andfinancialmanagement

财务会计、管理会计和财务管理

investmentdecision,financingdecision,anddividenddecision

投资决策、融资决策和股利决策

enterprise,company,firm,business,proprietorship,

partnership,corporation企业、公司、公司、企业,独资企业,合伙企业,公司listedcompanyorquotedcompany

上市公司或上市公司

stockexchangelistingregulation证券交易所上市的监管voluntaryandnot-for-profitorganization,economy,effectivenessandefficiency自愿和非营利性组织、经济、有效性和效率corporatestrategyandfinancialstrategy公司战略和财务战略accountingprinciple,rules,standards,andassumptions会计原则、规则、标准和假设going-concernbasis,accountingperiod,accountingentity,andstablemonetaryunitassumption持续经营基础上,会计期间、会计主体和稳定货币单位的假设monetaryandnon-monetarymeasures货币和非货币性的措施financialstatementandfinancialreport财务报表和财务报告

balancesheetorstatementoffinancialposition资产负债表或财务状况的声明incomestatement,cashflowstatement,andstatementofowner'sequity损益表、现金流量表和所有者权益的声明financialobjectivesortargets

财务目标或目标identificationandformulationofobjectives识别和制定目标

thewelfareofemployee,ofmanagement,ofsociety员工的福利,社会的管理

thefulfillmentofresponsibilitytowardscustomersandsuppliers

实现对客户和供应商的责任shareholders'wealthmaximization股东财富最大化profitability,growth,customersatisfaction盈利能力、增长、客户满意度financialachievement财务成果actualperformanceandforecastperformance实际性能和预测性能

disproportionatetotrueworth不成比例的真实价值drawback,advantage,disadvantage,shortcoming缺点,优点,缺点,缺点agencyrelationship,goalcongruence代理关系,目标一致corporategovernance,internalcontrol,andriskmanagement公司治理、内部控制和风险管理rewardscheme,performance-relatedpay,extrinsicandintrinsicrewards奖励计划,绩效工资,外在和内在的回报accountability,goodsupervision,问责,监督好,remunerationcommittee,nominationcommittee,independentnon-executivedirector薪酬委员会、提名委员会、独立非执行董事accountantandauditor会计和审计shareholderorstockholder,andstakeholder,creditoranddebtholder股东或股东和利益相关者,债权人和债务持有人employees,directors;managers,pensioners,shareholders,debtholders,investors,customers,bankers,suppliers,competitors,government,pressuregroups,localandnationalcommunities,professionalandregulatorybodies雇员、董事、管理人员、退休人员、股东、债权人、投资者、客户、银行家、供应商、竞争对手、政府、压力团体,地方和全国社区、专

业和监管机构

securities,bond,stock,loan,bankoverdraft,saving,debenture,treasury,accountsreceivable,证券,债券,股票,贷款,银行透支,储蓄、债券、财政部、应收帐款、workingcapital,shareholders'fundorequity营运资本,股东的基金或股票input,output,yield,product,production,productivity,输入、输出、产量、产品、生产、生产力、asset,liabilities,owners'equity,revenue,expenseprofit

资产、负债、所有者权益、收入、费用利润currentasset,accountsreceivable,inventory

附加

流动资产、应收帐款、库存non-currentasset,plantandequipment,fixedasset非流动资产,厂房和设备,固定资产volumeofinvestment,riskandreturnofinvestment的投资,投资的风险和回报short-term,medium-term,long-termfunds,shortfallinfund短期、中期、长期的基金,基金缺口netpresentvalue,bookvalue,marketvalue,addedvalue,nominalvalueandrealvalue净现值、账面价值、市场价值

价值,名义价值和实际价值benefit,gain,interest,dividend,earnings,retainedearnings,profitretention利益,收益,利息、股息、获利、留存收益、利润保留ordinaryshare,preferenceshare普通股、优先股businessriskandfinancialrisk商业风险和金融风险accountingprofitandeconomicprofit会计利润和经济利润