会计原则和假设：accountingprinciple会计原则accrual-basisaccounting权责发生制原则accountingpostulate会计假设accountingentity会计主体cashbasisofaccounting收付实现制comparabilityprinciple可比性原则theprudenceprinciple谨慎性原则consistencyprinciple一贯性原则historicalcost历史成本historicalcostprinciple历史成本原则:objectivity(reliability)principle客观性原则matchingprinciple配比原则materialityprinciple重要性原则going-concernbasis持续经营假设relevanceprinciple相关性原则theunderstandabilityprinciple明晰性原则stable-monetaryconcept货币计量会计科目：account账户、科目资产负债表科目：accountpayable应付账款accountsreceivable/receivables应收账款accumulateddepreciation累计折旧amortizationexpense/expensenotallocated待摊费用assets资产capital资本capitalshare股本cash现金currentinvestment短期投资deferredassets递延资产deferredliabilities递延负债fixedassets固定资产floatingassets/currentassets流动资产currentliability流动负债goodwill商誉intangibleassets无形资产liabilities负债liabilitydividend/dividendpayable应付股利long-terminvestment长期投资long-termliabilities长期负债netassets净资产notespayable应付票据notesreceivable/receivables应收票据owner’sequity所有者权益prepayments/paymentinadvance预付款项productcost/outputcost生产成本product/finishedgoods产成品purchase购货rawmaterials原材料reserveforbaddebts/baddebtsexpense/provisi坏帐准备retainedearnings留存收益stockonhand/inventory存货tangibleassets有形资产taxespayable应交税金unearnedrevenue预收款项undistributedprofits/undividedprofits未分配利润valueaddedtax增值税wagespayable/salariespayable应付工资workinprocess/goodsinprocess在产品损益表科目：depreciationexpense折旧费用exchangegain汇兑收益exchangeloss汇兑损失expenses/charges费用factoryoverhead/manufacturingexpense制造费用financialexpense财务费用incometax所得税managementexpense管理费用netincome净收益netprofit净利润non-operatinggain营业外收入non-operatingloss营业外支出operatingexpense营业费用operatingrevenue营业收入periodexpense期间费用profitaftertax税后利润profitbeforetax税前利润revenues收入salesallowances销货折让salesdiscount销货折扣revenueexpenditure收益性支出salesreturn销售退回salesrevenue销售收入sellingexpense销售费用travelingexpense差旅费unrelatedbusinessincome营业外收益其他术语：accountingentries会计分录accountingequation/accountingidentity会计恒等式acco