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1、 1 会计英语期末复习资料会计英语期末复习资料会计英语期末复习资料一、单词一、单词1.accounting 会计学2.accounting elements 会计要素3.accounting equation 会计等式4.assets 资产5.liabilities 负债 6.owners equity 所有者权益7.revenue 收入8.expenses 费用9.profits 利润10.accounting period 会计期间11.transaction 经济业务/会计事项12.double-entry system 复式记账法13.debit 借方14.credit 贷方15.le
2、dger 分类账16.chart of accounts 会计科目表17.journal 日记账18.current assets 流动资产19.cash 现金20.cash equivalents 现金等价物21.check 支票22.bank deposits 银行存款23.cash in bank 银行存款24.money orders 汇票25.cash on band 库存现金26.accounts receivable 应收账款27.allowance for bad debts 坏账准备 realizable value 可变现净值29.inventory 存货30.finish
3、ed goods 产成品31.semi-finished goods 半成品32.goods in process 在产品33.historical cost 历史成本34.specific identification 个别计价法35.first-in, first-out 先进先出法36.last-in, first-out 后进先出法37.weighted average 加权平均法38.raw materials 原材料39.short-term investment 短期投资40.marketable securities 有价证券41.shareholder 股东42.bonds
4、债券2 会计英语期末复习资料43.debentures 债券44.long-term assets 长期资产45.fixed assets 固定资产46.intangible assets 无形资产47.deferred assets 递延资产48.useful life 使用寿命49.depreciation 折旧50.depreciable amount 应计折旧额51.depreciation method 折旧方法52.estimated net residual value 预计净残值53.straight-line method 直线法54.units of production
5、method 工作量法55.double declining balance method 双倍余额递减法56.sum-of-the-years-digits method 年数总和法57.amortization 摊销58.impairment 减值59.current liabilities 流动负债60.accounts payable 应付账款61.notes payable 应付票据62.unearned revenue 预收账款63.income taxes payable 应交所得税64.contingent liabilities 或有负债65.long-term liabil
6、ities 长期负债66.bonds payable 应付债券67.ownership 所有权68.sole proprietorship 独资企业69.partnership 合伙企业70.corporation 公司mon shareholders 普通股股东72.preferred shareholders 优先股股东mon stock 普通股74.preferred stock 优先股75.dividends 股利76.retained earnings 留存收益77.paid-in capital 实收资本78.capital stock 股本79.addtional paid-in capital 附加投入资本80.capital surplus 资本公积81.undistributed profit 未分配利润82.par value 面值83.fair value 公允价值84.reserve fund
