会计CIMA英文词汇总结.doc

Chapter 1 Asset 资产 Liability 负债 Capital/ owner’s equity 资本/权益资本 Balance Sheet 资产负债表 Debtor??债务人 Creditor 债权人 Accounting equation 会计恒等式 ? Chapter 2 Double entry system??复式记账系统 Account 账户 Debit 借方 Credit??贷方 Narrative 描述 ? Chapter 3 ? Returns inwards/ sales returns 销货退回 Returns outwards/ purchases returns 购货退回 Purchases 购货 Sales 销货 ? Chapter 4 ? Revenues??收入 Expenses??费用 Supplies 办公用品 Utilities 公用设施使用费 Drawings??提款 Profit??利润 Loss??损失 ? Chapter 5 ? Balance account 账户结余 Close off??结账 Balance carried down 余额转下 Balance brought down 余额承上 Debit balance 借方余额 Cerdit balance 贷方余额 Running balance??逐笔结计余额 Trial balance??余额试算平衡 ? Normal balance 正常余额 ? Chapter 6 ? Gross profit 毛利润 Net profit??净利润 Trading account??商品交易账户 Profit and loss account 损益账户 Stocktaking??库存盘点 Cost of goods sold??销货成本 ? Chapter 7 ? Fixed assets 固定资产 Current assets??流动资产 Descending order of permanence 存续时间降序排列 Increasing order of liquidity 流动性增强顺序排列 Long-term liabilities 长期负债 Current liabilities 流动负债 Net current asset??净流动资产 Working capital??营运资本 ? Chapter 8 ? Final accounts/ fiancial statement 财务报表 Turnover 营业额 Carriage??运费 Carriage inwards??购货运费 Carriage outwardsa 销货运费 Horizontal presentation 水平列示 Vertical format??垂直列示格式 Net current assets 净流动资产 Working capital??营运资本 Openting stock 期初库存 Closing stock　期末库存 ? Chapter 9 ? Ledger??账簿 Sales/ debtors??ledger??销售账簿/应收账簿 Purchases/creditors ledger 购货账簿/应付账簿 Cash book??现金账簿 General/ normal ledger 总账 Private ledger 私人分类账 Book of original entry 原始账簿 Source documents 原始凭证 Sales day book / sales journal 销售日记账 Purchases day book/ purchases journal??购货日记账 Returns inwards day book 销货退回日记账 Returns outwards day book 购货退回日记账 General journal 日记账 Posting 过账 Real accounts 实物资产账户 Personal accounts 个人往来账户 Nominal accounts 名义账户 ? Chapter 10 ? Debit cards??借记卡 Automic tellers machines 自动取款机 Current account 活期账户 Deposit account??定期存款账户 Cheque??支票 Paying-in slips??存款通知单 进账单 Counterfoil 存根 Overdraft??透支 Darwer??出票人 Payer??付款人 Payee??收款人 Drawee??受票人 Crossed cheque??划线支票 Uncrossed chequ