Brainscape's Knowledge GenomeTM

Browse over 1 million classes created by top students, professors, publishers, and experts.


See full index

My Classes > Chinese Accounting Terms > Flashcards

Chinese Accounting Terms Flashcards

1
Q

美国注册会计师协会

A

AICPA

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

独资企业

A

Proprietorship

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

合伙人企业

A

Partnership

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

持续经营假设

A

Going concern assumption

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

收益

A

Income

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

历史成本原则

A

Historical cost principle

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

配比原则

A

Matching principle

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

全面披露

A

Full disclosure

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

权责发生制

A

Accrual basis

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

现金收付制

A

Cash basis

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

流动资产

A

Current assets

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

流动负债

A

Current liability

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

长期负债

A

Noncurrent liabilities

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

投入资本

A

Contributed capital

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

留存收益

A

Retained earnings

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

会计分录

A

Journal entry

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
17
Q

会计科目

A

Account

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
18
Q

原始凭证

A

Source document

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
19
Q

总分类账

A

General ledger

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
20
Q

现金收款日记账

A

cash receipts journal

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
21
Q

调整分录

A

Adjusting entries

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
22
Q

偿债基金

A

Sinking fund

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
23
Q

银行对账单

A

Bank statement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
24
Q

银行存款调节表

A

Bank reconciliation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
25
Q

债权人

A

Creditor

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
26
Q

在途存款

A

Outstanding deposit

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
27
Q

在途支票

A

Outstanding check

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
28
Q

应付凭单

A

Vouchers payable

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
29
Q

应收票据

A

Note receivable

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
30
Q

起运点交货价

A

F.O.B shipping point

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
31
Q

目的地交货价

A

F.O.B destination point

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
32
Q

商业折扣

A

Trade discount

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
33
Q

销售退回及折让

A

Sales return and allowance

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
34
Q

坏帐费用

A

Bad debt expense

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
35
Q

备抵法

A

Allowance method

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
36
Q

备抵坏帐

A

Bad debt allowance

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
37
Q

帐龄分析法

A

Aging analysis method

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
38
Q

直接冲销法

A

Direct write-off method

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
39
Q

带息票据

A

Interest bearing note

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
40
Q

背书

A

Endorse

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
41
Q

在产品存货

A

Work in process inventory

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
42
Q

原材料存货

A

Raw materials inventory

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
43
Q

寄销/寄售

A

Consignment

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
44
Q

购货折让和折扣

A

Purchase allowance and discounts

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
45
Q

存货盈余或短缺

A

Inventory overages and shortages

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
46
Q

先进先出法

A

FIFO

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
47
Q

后进先出法

A

LIFO

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
48
Q

重置成本

A

Replacement cost

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
49
Q

物价指数

A

Price-level index

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
50
Q

移动平均法

A

Moving average

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
51
Q

加权平均法

A

Weighted average

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
52
Q

成本或市价孰低法

A

LCM

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
53
Q

可变现净值

A

NRV

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
54
Q

毛利法

A

Gross margin method

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
55
Q

成本法

A

Cost method

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
56
Q

权益法

A

Equity method

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
57
Q

合并法

A

Consolidation method

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
58
Q

股利宣布日

A

Declaration date (dividends)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
59
Q

股权登记日

A

Date of record (dividends)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
60
Q

债券面值

A

Par value (bonds)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
61
Q

债券折价

A

Discount on bonds

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
62
Q

债券溢价

A

Premium on bonds

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
63
Q

普通股

A

Common Stock

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
64
Q

优先股

A

Preferred Stock

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
65
Q

现金股利

A

Cash dividends

66
Q

清算股利

A

Liquidating dividends

67
Q

直线摊销法

A

Straight-Line method of amortization

68
Q

实际利息摊销法

A

Effective-interest method of amortization

69
Q

预计使用年限

A

Expected useful life

70
Q

预计残值

A

Estimated residual value

71
Q

折旧费用

A

Depreciation expense

72
Q

累计折旧

A

Accumulated depreciation

73
Q

帐面价值

A

Carrying value

74
Q

净值

A

Net value

75
Q

在建工程

A

Construction-in-process

76
Q

加速折旧法

A

Accelerated depreciation method

77
Q

经营租赁

A

Operating lease

78
Q

融资租赁

A

Capital lease

79
Q

商标权

A

Trademarks, Trade names

80
Q

特许权或专营权

A

Franchises

81
Q

商誉

A

Goodwill

82
Q

预收收益

A

Prepayments by customers

83
Q

存入保证金

A

Refundable deposits

84
Q

应付费用

A

Accrual expense

85
Q

产品质量担保负债

A

Warranty liability

86
Q

或有事项

A

Contingency

87
Q

或有负债

A

Contingent liability

88
Q

或有利得

A

Gain contingencies

89
Q

有担保品的公司债券

A

Secured Bonds

90
Q

抵押公司债券

A

Mortgage Bonds

91
Q

信用公司债券

A

Debenture Bonds

92
Q

可转换公司债券

A

Convertible Bonds

93
Q

可赎回公司债券

A

Callable Bonds

94
Q

溢价

A

Premium

95
Q

缴入资本

A

Paid-in capital

96
Q

库藏股

A

Treasury stock

97
Q

编制（报表）

A

Prepare (FS)

98
Q

财务状况变动表

A

SCF

99
Q

营运资金

A

Working Capital

100
Q

营业活动

A

operating activities

101
Q

财务活动

A

Financing activities

102
Q

投资活动

A

Investing activities

103
Q

存货周转率

A

Inventory turnover

104
Q

合并财务报表

A

Consolidated financial statements

105
Q

控股公司

A

Parent company

106
Q

附属公司

A

Subsidiary company

107
Q

少数股权

A

Minority interest

108
Q

货币购买力损益

A

Purchasing-power gains or losses

109
Q

资产持有损益

A

Holding gains or losses

110
Q

未实现的损益

A

Unrealized gains or losses

111
Q

美国公众公司会计监督委员会

A

PCAOB

112
Q

美国证券交易委员会

A

SEC

113
Q

合伙人

A

Partner

114
Q

萨班斯-奥克斯利法案

A

SOX

115
Q

财务信息系统

A

Financial Information System

116
Q

设计和实施

A

Design and implementation

117
Q

评估/估值

A

Appraisal, valuation

118
Q

精算服务

A

Actuarial Services

119
Q

内部审计

A

Internal Audit

120
Q

外包服务

A

Outsourcing Services

121
Q

美国公认会计原则

A

US GAPP

122
Q

内部控制评鉴

A

Evaluation of ICFR

123
Q

余额

A

balance 存货余额

124
Q

潜在误报风险

A

Inherent risk

125
Q

抽样测试

A

Sampling

126
Q

预算

A

budget

127
Q

采购

A

Purchasing

128
Q

采购清单

A

PO

129
Q

验收

A

Receiving 验收人员

130
Q

产成品

A

Finished goods

131
Q

销售指令

A

Sales Order

132
Q

帐实相符

A

Agreement between books and reality

133
Q

资本公积

A

capital reserves

134
Q

净资产

A

Net Assets

135
Q

资产减值准备

A

valuation reserves

136
Q

公允价值

A

fair value

137
Q

转回

A

reverse

138
Q

资本化

A

to capitalize

139
Q

簿记

A

bookkeeping [bù jì]

140
Q

通货膨胀

A

inflation

141
Q

许可证

A

license

142
Q

专利

A

patent

143
Q

表外账户

A

off-balance sheet accounts

144
Q

银行存款日记账

A

deposit journal

145
Q

转回分录

A

reversing entry

146
Q

结账

A

Closing the accounts

147
Q

试算表

A

Trial balance

148
Q

现金日记账

A

Cash journal

149
Q

收入的确认

A

Revenue recognition

150
Q

固定资产更换与固定资产改良

A

Improvements and replacements for FA

151
Q

应收账款出售

A

Factoring of AR

152
Q

销货退回与折让

A

sales returns and allowances

153
Q

利润分配

A

profit distribution

154
Q

应计费用

A

accrued expense

155
Q

预付账款

A

Prepaids

156
Q

版权

A

Copyright

157
Q

每股收益

A

EPS

158
Q

不合并子公司

A

unconsolidated subsidiaries

159
Q

衍生金融工具

A

Derivatives

160
Q

正现金流量

A

Positive cash flow

161
Q

日后事项

A

Subsequent Events

My Classes (4 decks)

Brainscape helps you reach your goals faster, through stronger study habits.
© 2024 Bold Learning Solutions. Terms and Conditions