范文大全 会计英语词汇_《会计术语解析：核心财务表述与应用实务》
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会计英语词汇_《会计术语解析：核心财务表述与应用实务》
资产类 (Assets)Current Assets (流动资产): 短期内可变现的资产，如现金、应收账款、存货。例：Cash and cash equivalents are listed under cu
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更新时间：2026-06-12 15:47
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资产类 (Assets)
Current Assets (流动资产): 短期内可变现的资产，如现金、应收账款、存货。例：Cash and cash equivalents are listed under current assets on the balance sheet.
Fixed Assets (固定资产): 长期使用的有形资产，如厂房、设备。例：The company depreciates its fixed assets over five years.
Intangible Assets (无形资产): 无实物形态的非货币资产，如专利、商标。例：Goodwill is a common intangible asset in acquisitions.
负债类 (Liabilities)
Current Liabilities (流动负债): 一年内需偿还的债务，如应付账款、短期贷款。例：Accounts payable must be settled within the credit period.
Long-term Liabilities (长期负债): 偿还期超过一年的债务，如公司债券。例：The long-term loan is secured against company property.
权益类 (Equity)
Share Capital (股本): 股东投入的资本。例：Share capital represents the owners' initial investment.
Retained Earnings (留存收益): 未分配给股东的累积净利润。例：Retained earnings fund future expansion projects.
损益类 (Income Statement)
Revenue (收入): 主营业务产生的现金流入。例：Sales revenue increased by 15% this quarter.
Cost of Goods Sold (销售成本): 与生产商品直接相关的成本。例：Lower material costs reduced the cost of goods sold.
Net Profit (净利润): 扣除所有费用后的最终盈利。例：Net profit margin is a key indicator of financial health.
核心表述与应用
Double-entry Bookkeeping (复式记账): 每笔交易同时记录借贷双方。例：Every transaction requires a debit and a credit entry.
Accrual Basis (权责发生制): 收入费用在实际发生时确认。例：We recognize revenue when earned, not when cash is received.
Depreciation (折旧): 固定资产价值随时间的摊销。例：Straight-line depreciation allocates cost evenly over the asset's life.
Financial Statements (财务报表): 包括资产负债表、利润表、现金流量表。例：Investors *yze financial statements to assess performance.
实务场景
Audit (审计): 独立审查财务记录。例：The external audit ensures compliance with accounting standards.
Reconciliation (对账): 核对账户记录与外部凭证。例：Bank reconciliation identifies discrepancies between records and statements.
Taxation (税务): 计算并申报税务负债。例：Corporate tax is calculated based on taxable income.
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