100Test:会计英语(1)

文章作者 100test 发表时间 2008:07:01 10:14:19
来源 100Test.Com百考试题网

　　1.Accounting(会计)

　　The process of indentifying,recording,summarizing,and reporting economic information to dicision makers.

　　2.Financial accounting(财务会计)

　　The field of accounting that serves external decision makers,such as stockholders,suppliers,banks,and government agencies.

　　3.Management accounting(管理会计)

　　The field of accounting that serves internal decision makers,such as top executives,department heads,hosptil administrators,and people at other management levels within an or organization.

　　4.Annual report(年报)

　　A combination of financial statements,management discussion and analysis,and graphs and charts that is provided annually to investors.

　　5.Balance sheet (statement of financial position,statement of financial condition)(资产负债表)

　　A financial statement that shows the financial status of a business entity at a particular instant in time.

　　6.Balance sheet equation(资产负债方程式)

　　Assets = Liabilities Owners equity.

　　7.Assets(资产)

　　Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows.

　　8.Liabilities (负债)

　　Economic obligations of the arganization to outsiders ,or claims against its assets by outsiders.

　　9.Owners’ equity （所有者权益）

　　The residual interest in the organization’s assets after deducting liabilities.

　　10.Notes payable （应付票据）

　　Promissory notes that are evidence of a debt and state the terms of payment.

　　11.Entity （实体）

　　An organization or a section of an organization that stands apart from other organization and individuals as a separate economis unit.

　　12.Transaction （交易）

　　Any event that both affects the financial position of an entity and be reliably recorded in money terms.

　　13.Inventory （存货）

　　Goods held by a company for the purpose of sale to customers.

　　14.Account （帐户）

　　A summary record of the changes in a particular assets,liability,or oweners’ equity.

　　15.Open account （贸易账户，来往帐目）

　　Buying or selling on credit, usually by just an “authorized signature” of the buyer.

　　16.Account payable （应付帐款）

　　A liability that results from a purchase of goods or services on open account.

　　17.Creditor (债权人)

　　A person or entity to whom money is owed.

　　18.Debtor (债务人)

　　A person or entity that owes money to another.

　　19.Sole proprietorship (个体经营、独资经营)

　　A separate organization with a single owner.

　　20.Partnership (合伙)

　　A form of organization that joins two or more individuals together as co-owners.