accounting专业术语.doc

Account Book（会计账簿）?????????? Account（会计账户）?????????????? Accountability（受托责任观）?????? Accounting Assumption（会计假设）Accounting Computerization（会计电算化）Accounting Elements（会计要素）???? Accounting Entity（会计主体）???????? Accounting Equation（会计等式）?? Accounting Events（会计事项）Accounting Informatization（会计信息化）Accounting Item（会计科目）Accounting Law（会计法）Accounting Management Systems（会计管理制度） Accounting Object（会计对象）????????? Accounting Organization（会计机构）Accounting Personnel（会计人员）Accounting Professional Ethics（会计职业道德）Accounting Regulations（会计规范）Accounting System（会计制度）Accounting Theory（会计理论）Accounting Voucher （会计凭证）?? Accounting Voucher Transmitting（会计凭证的传递）Accounts Payable（应付账款）??????? Accounts Prepaid（预付账款）??????? Accounts Receivable（应收账款）???? Accrued Expenses (预提费用）Accrued Salaries Payable（应付职工薪酬）Accumulated Depreciation（累计折旧）? Accumulative Voucher(累计凭证)?? Advances From Customers (预收账款)Allowance Method (备抵法) Assets（资产）Balance Sheet（资产负债表）Bank Reconciliation (银行余额调节表) Bank Reconciliation（银行存款余额调节表）Bank Statement (银行对账单)?? Basic Accounting Standards (基本会计准则) Booking Procedures Using Journal and General Ledger(日记总账账务处理程序)Bookkeeping Procedures (账务处理程序)Bookkeeping Procedures Using Categorized Accounts Summary(科目汇总表账务处理程序)Bookkeeping Procedures Using Multiple-column Journal(多栏式日记账账务处理程)Bookkeeping Procedures Using Summary Voucher(汇总记账凭证账务处理程序)Bookkeeping Procedures Using Voucher (记账凭证账务处理程序)Bookkeeping System（记账方法）????????????? Bookkeeping Voucher (记账凭证） Capital Surplus（资本公积）??? Cash Equivalents（现金等价物）Cash flow from Financing Activity (筹资活动现金流量)Cash flow from Investing Activity（投资活动现金流量）Cash Flow from Operating Activity（经营活动现金流量）Certified Public Accountant（注册会计师）Clearness and Conciseness（明晰性）Closing Accounts（结账）Commercial Paper (商业票据)? Commodity Stocks（库存商品）Comparability（可比性）??????????? Complete Check（全面清查）Construction in Progress（在建工程） Credit（贷记）Current Asset（流动资产） Current Liability（流动负债） Debentures Payable (应付债券）Debit（借记）Decision-us