会计英语总结.docx

会计英语总结一On the basis of 基于Enlarge its scale扩大规模税务管理部门tax management service证券管理部门securities governing department簿记员bookkeeper;簿记bookkeeping财务状况financial position财务报表fiancil statement内部控制internal control存货inventory管理咨询management consulting获利能力profitability公共会计师事务所public accounting firm汇总summarize经济业务transactionn现代企业modern business主要职能primary function受管制行业a highly regulated industry最有影响most influential以～名义by the name of证券交易委员会securities and exchange commission会计基础accounting fundamental会计实体accounting entity持续经营的going-concern会计期间假设accounting period assumption稳定货币单位假设the stable-money-unit assumption 从事engage in 执行义务 carry out commitments认识目标realize objective通货膨胀的影响the effect of inflation购买力purchasing power缺点shortcoming反映reflect客观性原则objective principle一致性原则consistency principle稳健性原则conservatism principle 权责发生制美[??kru?l] accrual-basis accounting principle充分披露the adequate disclosure配比原则matching principle实现原则the realization principle 成本原则cost principle 受制于；根据subject to 服从法规obey the regulations of the law在实操中in practice 算出净收益work out the net income按成本at cost调整adjustment净损失net loss经营成果operating results要素elements会计等式accounting equation基本知识basic knowledge会计英语总结二资产asset负债liability所有者权益owner’s equity股东权益stockholders’equity/shareholders’equity净资产net assets收入revenue费用expense支出expenditure净收益net income净损失net loss流动资产current asset长期资产long-lived assets固定资产fixed assets无形资产intangible asset流动负债current liability长期负债long-term liability企业资源business resources资产负债表balance sheet收益表income statement结算单、清单statement分类be categorized into;be classified into;be divided into销售、服务、投资收入sales/service/investment revenue销售成本cost of goods sold管理、销售、财务费用administrative/selling/financial expense超过exceed发生occur总额total figure资产总额total figure贷方creditor债权人creditor所有权interest利益interest利息interest计算出work out/calculate/computerender vt. 1.报答; 给予 2.呈递; 提供; 开出 She needed him to hear her out and render advice.她需要他把话听完并提出建议。 You will have to render an account of your expenditure.你的开支必须报账。 We are going to render them econom