口译之会计词汇02

Journal 日记账

Journal entry 会计分录，流水分录

Cash receipt journal 现金收款分录

Cash payment journal 现金支出分录

Credit sales journal 赊销分录

Credit purchases journal 赊购分录

Ledger 分类账

General ledger 总账

A chart of accounts

Sole trader 个体户 = sole proprietorship 独资经营者

Trial balance 试算平衡表

At the end of the period 期末

Duality 复式记账

Source documents 原始凭证

lessee 承租人

lessor 出租人

lease contract 租赁合同

 non-cancellable 不可取消（合同）

legal ownership 法律所有权（资产）

contractual obligation 合同义务

the asset side/column 资产栏, the claims side/column 债券栏

A going concern 持续经营的企业

IPSAS International Public Sector Accounting Standards 国际公共部门会计准则

IPSASB International Public Sector Accounting Standards Board 

For-profit entity 追求利润的主体

 Present economic resource 现存经济资源

Current assets 流动资产

Current account 经常往来账户/货期存款账户

Non-current assets 非流动资产，计划一笔出售的一些资产

Current liability 流动负债/短期债务

Current tax liability 当期税负债

Trade and other receivables 应收和其他应收款

trade debtor = AC 应收账款

Trade creditors = AP 应付账款

Share capital = issued/contributed equity 股本

Revaluation 重新估价

Consolidated balance sheet 合并资产负债表，综合平衡表

Carrying amount = book value 账面金额/价值 以美元计的资产和债务

Proceeds 收入/实收款项

Value-in-use 使用价值

Perpetual inventory system 永续盘存制

Periodic inventory system 定期盘存制

FIFO, first-in, first-out 先进先出 

LIFO, last-in, first-out 后进先出

Items are traced from purchase to the point of sale