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梦见抓鱼,会计人员:应该知道的会计用语(中英文对照),台式电脑

小编导语

现在跟着国外财政证书的盛行,现在许多的财政人员都梦见抓鱼,管帐人员:应该知道的管帐用语(中英文对照),台式电脑在逐步触摸一些财政英语,也就爱你是最好的韶光有越来越多的专业词汇需要被我们知道、学习,小编今日给你介绍一些关于财政专业英语的词汇,供小主学习。

Account 有许多意思,常见的首要是“阐明、解说;核算、帐单;银行帐户”。例如:

1、He gave me a full account of his 通知首脑我现已极力plan。

(他把方案给我做了完好的阐明。)

2、 Charge it to my account。

(把它记在我的帐上。)

3、 Cashier:Good afternoon。Can I help you ?

梦见抓鱼,管帐人员:应该知道的管帐用语(中英文对照),台式电脑

(银行出纳:下午好,能为您做什么?)

Man :I'd like to open a bank account .

(男人:我想开一个银行存款帐户。)

还有 account title(帐户称号、管帐科目)、income account(收益帐户)、account book(帐簿)等。

在 account 后边加上词缀 ing 就成为 accounting ,其含义也相应变为管帐、管帐学。例如:

1、Accounting is a process of recording, cl希腊脚assifying,summa心跳过快rizin阴阳g and interpreting of those business activities that can be expressed in monetary terms.

(管帐是一个以钱银方式对经济活动进行记载、分类、汇总以及解说的进程。)

2、It has been said that Accounting is the language of business.

(听说管帐是“商业言语”)

3、Accounting is one of the fastest growing profession in the modern business world.

(管帐是当今经济社会中开展最快的工作之一。)

4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.

(财政管帐和办理管帐是管帐的两个首要的专门范畴。)

其他还有 accounting profession(管帐工作)、accounting elements(管帐要素)等。

Assets、Liabilities、Owner's equity的比照

这三个梦见抓鱼,管帐人员:应该知道的管帐用语(中英文对照),台式电脑词分别是财物、负债和所有者权益,是管帐等式的三个要素。

Assets=Liabilities+O穆李村wner's equity

(财物=负债+业主权益)

Assets 这个词表明财物时必定要用复数方式,即词尾要有 “s”。假如不必复数方式,就成为“宝藏,天分、技术”的意思。例如:

1、 Assets are properties that a奇特宝物游戏r梦见抓鱼,管帐人员:应该知道的管帐用语(中英文对照),台式电脑e owned and have monetary values;for instance,cash,inventory,buildings,equipment.

(财物是指企业所具有的、具有钱银价值的产业,如现金、存货、建筑物、设备。)

2、 Assets are the economic resou正阳气候rces that are owned or controlled by a business and can be expressed in monetary units.

(财物是由企业具有或操控并能用钱银计量的经济资源。)

3、 Assets can be classified into cu梦见抓鱼,管帐人员:应该知道的管帐用语(中英文对照),台式电脑rrent assets and non-current assets .

(财物能够划分为流动财物和非流动财物。)

Liabilities 是liability 的复数方式。它的意思是法律上的职责、职责。如 liability for an accident (闯祸的职责);liability to pay taxes (交税的梦见抓鱼,管帐人员:应该知道的管帐用语(中英文对照),台式电脑职责)。只要其为复数方式 liabilities 时才表明负债、债款的意思。例如:

1、 Liabilities are the obligations or debt that a business must pay in money or services at some time in the future.

(负债是指将来需用钱银或效劳归还的债款或实行的职责。)

2、 Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable.

(负债是欠外部的数额,如敷衍收据、敷衍帐款、敷衍债券。)

Owner's equity 是由 owner (所有者、业主)和equity (权益)构成为“业主42岁美魔女权益”。例如:

1、 Owner's equity represents the owner's interest in or claim upon a business net assets which is the迈克尔杰克逊thriller deference betw程川陆烟een the amount of assets and the amount of liabilities.

(业主权益代表业主对企业净财物的权益或要求权,净财物是指企业城南旧事好词好句的财物总额与负债之间的差额。)

2、 Capital is the interest of the owners in an enterprise. Also known a梦见抓鱼,管帐人员:应该知道的管帐用语(中英文对照),台式电脑s owner's equity.

(资本是企业所有者的利益,也称为业主权益。)

3、 Owner's equity include owner “s investment in a business and accumulated operating results since the beginning of the operation.

(业主权益包含业主的出资以及企业自开业以来堆集的运营效果。)

Ledgers 和 Journals的差异

Ledgers 在簿记上是分类帐的意思,能够和其他词汇调配,构成许多管帐词汇。如ledger accounts(分类帐户)、general ledger(总分类帐)、subsidiary ledger(明细分类帐)等。翟星月例如:

1、 Ledger accounts are used to record business transactions' effect on an accounting entity.

(分类帐户被用来记载买卖对管帐主体的影响。)

2、 A ledger account is simply a record of changes (increase and decrease)and balances in value of a specific accounting item.

(分类帐户不过是特定管帐项目价值的变化(添加与削减)和结余的记载。)

3、 The general ledge滚吧好车r is the book used to list all the accounts established by an organization.

(总分类帐是一本列出一个单位所建立的悉数帐户的帐本。)

4、 Further simplification of the general ledger is brought about by the use of subsidiary ledger.

(运用明细分类帐使总分类帐愈加简化明晰。)

5、 The advantages of subsidiary ledger are as following:(1)reduces ledger detail ;(2)permits better division of labor;(3)permits a different sequence of accounts;(4)permits better internal control。

(明细分类帐的长处如下;(1)削减分类帐的细节;(2)使劳作分工更合理;(3)答应不同的帐户排序(4)便于更好地内部操控。)

Journal 比较常用的龙青鲤意思是“日记、日志;杂志、刊物”,如keep a journa鞠承祖l (记日志)、a ship's journal (航海日志),a monthly journal (月刊),单词 diary 也有“日记”的意思,但journal 比 diary 更着重“正式记载”。Journal 在管帐词汇上的意思是“日记帐”。例如:

1、 In a western accounting中金公司 system ,the information about each business transaction is initially recorded in an accounting record called a Journal.

(在西方管帐系统bloom中,有关每笔经济买卖的材料开始是记在一本叫做“日记帐”的管帐帐上。)

2、 A journal is a chronological(arrange in order of t郑洛云ime ) record of business transactions.

(日记帐是对经济买卖的序时(即按时刻的次序)记载。)

3、 In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.

(在日记帐上记帐时,既定买卖的借方和贷方一同被记载,但在分类帐记载中,一笔买卖的借方和贷方进入不同的帐户中。)

4、 A journal may be a general journal or it may be a group of special journals.

(日记帐能够是一本通用日记帐,也能够是一组特种日记帐。)

▎本文作者转载自:ACCA学习帮

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