《专业英语词汇》.ppt

the balance sheet 资产负债表 financial statements 财务报表 the income statement 利润表 stockholders’ equity 所有者权益 asset 资产 Liabilities 负债 historical cost 历史成本 current cost 现行成本 net realizable value 可实现净值 present value 现值 current asset 流动资产 long-term investment长期投资 property, plant and equipment 固定资产 intangible assets 无形资产 contributed capital 实收资本 additional-paid-in capital 资本公积 retained earnings留存收益 operating cycle 营业周期 cash equivalent 现金等价物 marketable securities有价证券 Inventories 存货 prepaid items 预付项目 accounts payable 应付账款 unearned revenue 未实现收入 interest payable 应付利息 dividend payable 应付股息 trade marks 商标 Patent 专利 bonds payable 应付债券 Goodwill 商誉 common stock 普通股 preferred stock 优先股 cash basis of accounting 收付实现制 accrual basis of accounting权责发生制 Revenues 收入 Expenses 费用 Gains 利得 Losses 损失 realization 实现 Recognition 确认 cost of goods sold 销货成本 operating income 营业收入 net sales 净销售 gross profit 毛利润 accumulated depreciation 累计折旧 income tax 所得税 journal entries 日记账 petty cash 备用金 outstanding check 在途支票 deposits in transit 在途款 NSF check 存款不足支票 Receivables 应收账款 cash discounts 现金折扣 allowance for doubtful accounts备抵法 aging of accounts receivables账龄分析法 bad debts expense 坏账损失 write off 直接法 notes receivable 应收票据 non-interest bearing notes receivable无息票据 cost flow assumptions 成本流假设 perpetual inventory system永续盘存制 periodic inventory system实地盘存制 FIFO/LIFO先进先出/后进先