专业英语四六级用词 .doc

(1) accounting (n.) 会计，会计学 (2) accountant (n.) 会计师，会计人员 (3) bookkeeping (n.) 簿记 (4) bookkeeper (n.) 簿记员 (5) financial (a.) 财政的，财务的，金融的，会计的 (6) accounting equation 会计方程式，会计恒等式 (7) internal control 内部控制 (8) audit (n.)审计；查账 (9) public accounting 公共会计 (10) private accounting 私用会计，专用会计，个体会计 (11) governmental accounting 政府会计 (12) accounting entity 会计主体 (13) single proprietorship (n.)独资企业，所有权，业主权 [美] [pr??pra??t????p] (14) partnership (n.)合伙企业 (15) corporation (n.)公司 (16) objectivity principle 客观性原则 (17) financial statement 财务报表 (18) accounting transaction 会计事项 (19) purchase orders 购货订单、订货单 (20) invoices (n.)发票 (21) receipts (n.)收条，收据 (22) checks (n.) 支票 23) cost (n.) 成本 (24) cost principle 成本原则; conservatism, matching, cost benefit principle (25) historical cost 历史成本 (26) asset (n.)资产 liability 负债 equity 权益 (27) going concern 持续经营 economic entity assumption 会计主体 periodicity assumption 会计分期 monetary unit assumption 货币计量 (28) accounting period 会计期间 (29) merchandise (n.)商品，货物; goods (30) liquidation (n.)偿还，清算 (31) revenue recognition principle 收入确认原则 (32) book value (carry value) 账面价值 (33) predict value 预测价值 (34) fair value 公允价值 (35) materiality principle 重要性原则 (37) expense (n.) 费用 (38) conservatism principle 谨慎性原则 (39) income (n.) 收入，收益, revenue, gain (40) full disclosure principle 充分披露原则 (41) financial position 财务状态 (42) ethics (n.) 道德规范 (43) confidentiality (n.) 守密 (44) competence (n.) 能力，胜任 (45) integrity (n.) 廉正，正直 46) Liquidate 变现(realize) (47) Equity 权益 (48) Accrual basis 权责发生制 (49) Cash basis 收付实现制 (50) Revenue expenditure 收益性支出 (51) Capital expenditure 资本性支出 (52) Capital-intensive 资本密集型 (53) Substance over form 实质重于形式 (54) Reliable 可靠的 (55) Qualitative [?kwɑl??tet?v] 性质上的，quantitative Terminology n.专门名词；术语，术语学；用辞 Double-entry 复式记账 Disseminating v.散布，传播（ disseminate的现在分词 ） Employ vt.雇用；使用，利用, n.受雇；服务；工作 (Employee, employer) Account n.账，账目；会计科目