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常用会计英语词汇大全
Introduction
Inthefieldofaccounting,itisessentialtohaveagoodcommandof
theEnglishlanguageasmanyofthetermsandconceptsareexpressed
inEnglish.Thiscomprehensivelistofcommonlyusedaccountingterms
inEnglishwillhelpyoubuildyourvocabularyandenhanceyour
understandingofthesubject.Whetheryouareanaccounting
professionalorastudent,thislistwillbeavaluableresourceinyour
workorstudies.
1.BasicAccountingTerms
1.1Assets
Assetsrefertotheeconomicresourcesownedorcontrolledbya
company.Thesecanincludecash,accountsreceivable,inventory,and
property.
1.2Liabilities
Liabilitiesaretheobligationsordebtsthatacompanyowesto
externalparties.Thiscanincludeloans,accountspayable,andaccrued
expenses.
1.3Equity
Equityrepresentstheowners’clmtotheassetsofacompany.Itis
calculatedasthedifferencebetweenassetsandliabilities.
1.4Revenue
Revenuereferstotheincomegeneratedfromthesaleofgoodsor
services.Itisalsoknownassalesorturnover.
1.5Expenses
Expensesarethecostsincurredintheprocessofgeneratingrevenue.
Thiscanincludesalaries,rent,utilities,anddepreciation.
1.6Profit
Profitisthefinancialgnobtnedwhenrevenueexceedsexpenses.Itis
oftenreferredtoasnetincomeorearnings.
1.7BalanceSheet
Abalancesheetisafinancialstatementthatprovidesasnapshotofa
company’sfinancialpositionataspecificpointintime.Itliststheassets,
liabilities,andequityofthecompany.
1.8IncomeStatement
Anincomestatement,alsoknownasaprofitandlossstatement,
showstherevenuesandexpensesincurredoveraspecificperiodof
time.Itprovidesasummaryofacompany’sfinancialperformance.
1.9CashFlowStatement
Acashflowstatementshowstheinflowsandoutflowsofcashduring
asp
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