会计名词的英语解释

going concern:In the absence of evidence to the contrary,a business is assumed to have an indefinite life and will not be sold or liquidated.owner's equity:equity is the residual interest in the assets of an entity that remains after deducting tis liabilities.perpetual inventory:a method of controlling stock in which the movement of each item is recorded,so that the firm always knows the numbers and value of stock remaining in each of its warehouses.double entry system:a system of recording accounts where each sale or purchase is shown as having an effect on both the DEBIT COLUMN and the CREDIT COLUMN of an account.income summary account ：the account that presents financial performance by matching revenue and expenses to arrive at a profit over a period of time.accrual system:under the accrual system,the effects of transaction and other events are recognised when they occur(and not as cash or its equivalent is received or paid) and they are recorded in the accounting records and reported in the financial statements of the periods to which they relate.

1.conservatism 稳健主义2.going concern assumption 持续经营假设3.source document 来源4.owner's equity 资产净值5.perpetual inventory system 永续盘存制6.income summary account 收益汇总帐户 7.accrual system 权责发生制8.double entry system 复式会计制度 9.adjusting procedure 调整程序

accountant[英][əˈkaʊntənt][美][əˈkaʊntənt]n.会计人员，会计师; 复数：accountants形近词：accounting例句：1、He was satisfied with his earnings as an accountant.他对自己会计师的收入很满意。2、Hiring a great accountant or CFO will cost you, but it will help you make money in the long run.聘请能干的会计师或者首席财务官的确要花一笔钱，但能让你实现长期盈利。3、A good accountant can analyze an unprofitable operation quickly.一名优秀的会计师能迅速分析出亏损的环节。

non~ current assets 指非流动资产，包括固定资产、无形资产、长期股权投资等current assets 指流动资产non~current liabilitiy 指流动负债current liabilitiy 流动负债具体的会计名词就不用给你解释了吧

4.应该是原始凭证 1.conservatism 稳健主义 或 稳健性 2.going concern assumption 持续经营假设 3.source document 原始凭证 4.owner's equity 资产净值 或所有者权益 5.perpetual inventory system 永续盘存制 6.income summary account 收益汇总帐户 7.accrual system 权责发生制 8.double entry system 复式会计制度 9.adjusting procedure 调整程序加油呀!!我是你的同行!!

一、会计的英文：accounting

读音：英 [ə'kaʊntɪŋ] 美 [ə'kaʊntɪŋ]

n. 会计，会计学；账单

v. 记述，报告(account的现在分词);

二、词汇搭配

1、Accounting Manager 会计部经理

2、accounting assistant 助理会计

3、cost accounting 成本会计

4、creative accounting 创造性会计

[例句]An understanding of accounting techniques is a major requisite for the work of the analysts。

懂得会计知识是从事分析员工作的一个必要条件。

扩展资料：

会计是以货币为主要计量单位，运用专门的方法，对企业、机关单位或其他经济组织的经济活动进行连续、系统、全面地反映和监督的一项经济管理活动。具体而言，会计是对一定主体的经济活动进行的核算和监督，并向有关方面提供会计信息。

会计的监督职能

会计监督主要是利用会计资料和信息反馈对经济活动的全过程加以控制和指导，包括事前、事中和事后的监督。

会计监督除货币监督，还有实物监督。会计监督的内容，是从本单位经济效益出发，对经济活动的合理性、合法性、真实性、正确性、有效性进行的全面监督。

会计监督的目的在于改善经营或预算管理，维护国家财政制度和财务制度，保护社会主义公共财产，合理使用资金，促进增产节约，提高经济效益。

参考资料来源：百度百科-会计

1.conservatism 稳健性2.going concern assumption 持续经营假设 3.source document 原始凭证 4.owner's equity 所有者权益 5.perpetual inventory system 永续盘存制 6.income summary account 收益汇总帐户 7.accrual system 权责发生制 8.double entry system 复式记帐制度 9.adjusting procedure 调整