会计英语

会计英语科目介绍1. Introduction在学习会计的过程中，学习和掌握会计英语是非常重要的。

会计英语科目是会计领域的专业术语，有助于我们理解和运用相关会计概念。

本文将介绍一些常见的会计英语科目及其英文表达，帮助读者更好地理解和掌握会计英语。

2. Financial Accounting（财务会计）财务会计是指对一个组织的财务状况和经营成果进行记录、分析和报告的过程。

以下是一些与财务会计相关的会计英语科目：2.1 Assets（资产）•Cash（现金）•Accounts receivable（应收账款）•Inventory（存货）•Property, Plant, and Equipment（固定资产）2.2 Liabilities（负债）•Accounts payable（应付账款）•Notes payable（应付票据）•Long-term debt（长期负债）2.3 Equity（所有者权益）•Common stock（普通股）•Retned earnings（留存盈余）2.4 Revenue（收入）•Sales revenue（销售收入）•Service revenue（服务收入）2.5 Expenses（费用）•Cost of goods sold（销售成本）•Rent expense（租金支出）3. Managerial Accounting（管理会计）管理会计是指用于内部决策、规划和控制的会计信息。

以下是一些与管理会计相关的会计英语科目：3.1 Cost（成本）•Direct costs（直接成本）•Indirect costs（间接成本）•Fixed costs（固定成本）•Variable costs（变动成本）3.2 Budgeting（预算）•Operating budget（经营预算）•Capital budget（资本预算）3.3 Decision Making（决策）•Cost-volume-profit analysis（成本-销售-利润分析）•Break-even point（盈亏平衡点）3.4 Performance Evaluation（绩效评估）•Return on investment（投资回报率）•Balanced scorecard（平衡记分卡）4. Auditing（审计）审计是指对财务报表的真实性、完整性和准确性进行独立检查和评估的过程。

Accounting 会计economic event 经纪业务Balance sheet资产负债表Bookkeeping 簿记source document原始凭证prepaid exoense待摊费用Relevance 相关性external transaction 外部业务accrued expense 预提费用Objectivity 客观性internal transaction 内部业务cash in blank 银行存款Feasibility 可行性temporary account 暂时账户transfer voucher 转账凭证Liquidity 流动性payment voucher 付款凭证Going-concern 持续经营rdebit借方general ledger 总分类帐receipt voucher 收款凭证Asset 资产Tax accounting 税务会计Accounting Equation 会计等式Liability 负债nominal account 虚账户Managerial accounting 管理会计Revenue收入normal balance 正常余额journalizing 记日记账Expense费用adjustment 账项调整debt ratio 负债比率Income 收益accounting cycle 会计循环trial balance 试算表Depreciation 折旧financial leverage 财务杠杆time period 会计期间posting 过账Accrued items 应计项目contra account 备抵账户withdrawal 提存Entity concept 会计主体closing entries 结账分录credit 贷方Income summary 收益汇总unearned revenue 预收收入account 账户Worksheet 工作底稿Business transaction 经济业务cash 现金Financial accounting财务会计general journal 普通日记investment 投资prepaid expense 预付费用chart of account 科目表closing结账Double-entry system 复式记账real account 实账户receivable 应收账款Cost principle 成本原则Cash flow statement 现金流量表payable 应付账款Ethics of accounting会计职业道德tangible fixed asset 固定资产bad debts 坏账working capital 营运资本long-term investment 长期投资voucher 记账凭证shareholders’equity股东权益intangible fixed asset 无形资产write off 注销contributed capital 缴入资本common shares 普通股股本maker 出票人retained earnings 留存收益Owner’s equity/Capital 所有者权益payee 受款人current ratio 流动比率accrual basis 应计制、权责发生制treasury bills 国库券cash equivalent 现金等价物cash basis 现金制、收付实现制petty cash fund 备用金internal controls 内部控制bank statement 银行对账单service charges 手续费deposit in transit 在途存款debit memorandum 借项通知单allowance method 备抵法outstanding checks 未兑支票credit memorandum 贷项通知单promissory note 期票temporary investment 短期投资bad debt recovery 坏账回收maturity date 到期日cost of goods sold 销售成本deferred expenses 递延费用proceeds 贴现所得sales revenue销售收入return on asset 资产报酬率gross profit 毛利contingent liability 或有负债subsequent expenditures后续支出transportation costs 运费operating expense 营业费用merchandise inventory 商品存货raw materials 原材料trade discounts 商品折扣asset turnover 资产周转率gross margin 毛利purchase discounts 购货折扣inventory shrinkage存货减值equity method 权益法sales discounts销售折扣inventory shrinkage 存货短缺replacement costs 重置成本work in process 生产成本net realizable value 可变现净值finished goods 完工产品manufacturing overhead 制造成本transportation-in 运输费用cost method 成本法gross profit method 毛利率法capital expenditure 资本性支出patents 专利权changes in estimate 估计变更revenue expenditure 收益性支出copyrights 版权debt security 债券证券pre-operating expenses 开办费franchise 特许权equity securities 股权证券operating lease 经营租赁goodwill 商誉carrying value 账面余额land improvements 土地改良trademarks 商标权financing lease 筹资租赁residual value 残值par value 面值nor-par value 无面值outstanding shares 发行在外股份depletion 折耗future value 终值future value of an annuity 年金终值amortization 摊销present value 现值present value of an annuity 年金现值registered bonds 记名债券coupon bonds 不记名债券term bonds 到期还本债券serial bonds 分期还本债券convertible bonds 可转换债券callable bonds 可赎回债券contingency 或有事项contingent asset 或有资产contingent liability 或有负债stock split 股票分割earning per share 每股收益price-earnings ratio 市盈率dividend yield 股利报酬率prior period adjustments 前期损益调整secured bond 有担保债debenture bonds 无担保债券或风险债券authorized stock 核定股本coupon rate or nominal rate 票面利率或名义利率sole proprietorships 独资企业marker or effective rate 市场利率或实际利率partnerships 合伙企业discount on bonds payable 应付债券折价stock subscriptions 股票认购premium on bonds payable 应付债券溢价capital surplus 资本公积loss on redemption of bonds 赎回债券损失donated capital 捐赠资本times interest earned 利息保障倍数treasury stock 库藏股common stock&preferred stock 普通股与优先股stock buyout 股票回收noncumulative-dividend preference 非累积优先股retained earnings 留存收益cumulative-dividend preference 累积优先股bonds payable 应付债券advances from customers /unearned revenue 预收账款reserve fund 盈余公积participating-dividend preference 参加优先股cash dividends 现金股利nonparticipating-dividend preference 参加优先股stock dividends 股票股利appropriated(or Restricted) retained earning 拨定留存收益temporary differences 临时性差异permanent differences 永久性差异non-depreciable assets 非折旧资产substance over form 实质重于形式non-monetary exchange 非货币性交易purchase returns and allowances 购货退回和折让inventory turnover 存货周转率number of day’s sales in inventory 存货周转天数periodic inventory system 定期盘存制perpetual inventory system 永续盘存制the straight-line（SL）method 直线法accelerated methods 加速折旧法sum-of-the years’-digits method 年数总和法declining-balance method 余额递减法accounts receivable turnover 应收账周转率dishonored note receivable 应收票据拒付bank reconciliation 银行余额调节表discounting note receivable 应收票据贴现work-in-process inventory 在产品provision for decline in value of inventory 存货跌价准备construction in progress 在建工程double-declining-balance method 双倍余额递减法impairment of long-term assets长期资产的减值return on assets 资产报酬率unearned items 预收项目Stable-monetary-unit 货币计量单位fixed assets pending disposal 固定资产清理assets turnover 资产周转率time value of money 货币的时间价值prodection method (activity method ) 工作量法simple versus compound interest 单利与复利discount on notes payables 应付票据折价rules of debits and credits 借贷规则post-closing trial balance 结账后试算表Income statement/Profit and loss account 利润表adjusted trial balance 调整后试算表current maturities of long-term obligation 一年之内到期的长期负债。

Account 、Accounting 和AccountantAccount 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。

例如：1、He gave me a full account of his plan。

他把计划给我做了完整的说明。

2、Charge it to my account。

把它记在我的帐上。

3、Cashier：Good afternoon。

Can I help you ？银行出纳：下午好，能为您做什么？Man ：I’d like to open a bank account .男人：我想开一个银行存款帐户。

还有account title（帐户名称、会计科目）、income account（收益帐户）、account book （帐簿）等。

在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。

例如：1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。

2、It has been said that Accounting is the language of business.据说会计是“商业语言”3、Accounting is one of the fastest growing profession in the modern business world.会计是当今经济社会中发展最快的职业之一。

4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.财务会计和管理会计是会计的两个主要的专门领域。

会计英语词汇 Prepared on 22 November 2020C h a p t e r 1 Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。

会计英语怎么说会计是以货币为主要计量单位，以凭证为主要依据，借助于专门的技术方法，对一定单位的资金运动进行全面、综合、连续、系统的核算与监督，向有关方面提供会计信息、参与经营管理、旨在提高经济效益的一种经济管理活动。

那么，你知道会计的英语怎么说吗?会计的英文释义：accountingaccountanttreasureraccounting and satisicsbursaraccount会计的英文例句：那个会计向营业部的职员介绍了自己的工作情况。

The accountant described his work to the sales staff.雇会计划得来。

It would pay (you) to use an accountant.他已由仓库调到会计室任职。

He has transferredfrom the warehouse to the accounts office.会计拐走了俱乐部的资金。

The treasurer has run off with the club's funds.会计科已完全计算机化了。

The accounts section has been completely computerized.我们的经理精通会计制度。

Our manager is conversant with account system.通过分析虚假会计报告的成因，提出了治理会计报告中虚假会计信息的对策。

The ctmse of the mendacious financial report is analyzed in this paper.会计信息资源是通过会计核算建造的人造资源;It is manmade resources by the wag of accounting.会计学就是一部会计伦理学。

Accounting science is accounting ethics.会计及时卡住了这笔不必要的开支。

Unit OneAccounting Profession第一单元会计职业INTRODUCTION OF ACCOUNTING. Accounting is a process of recorded, classifying, summarizing, and interpreting of those business activities that can be in expressed in monetary terms. A person who specializes in this field is known as an accountant.会计简介会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。

专门从事这方面工作的人员叫做会计师。

Accounting frequently offers the qualified person an opportunity to move ahead quickly in today’s business world. Indeed, many of the heads of large corporations throughout the world have advanced to their position from the accounting department. Accounting is a basic and vital element in every modern business. It records the past growth or decline of the business. Careful analysis of these results and trends may suggest the ways in which the business may grow in future. Expan-sion or reorganization should not be planned without proper analysis of the accounting informa-tion; and new products and the campaign to advertise and sell them should not be launched with-out the help of accounting expertise.会计这一职业在当今经济社会中给有能力的人提供了升迁的机会。

会计类英语单词一、导言英语作为国际通用语言，在现代社会中扮演着重要的角色。

学习会计类英语单词对于从事会计相关工作的人员来说尤为重要。

本文将介绍一些常用的会计类英语单词及其释义，帮助读者更好地理解和掌握这些专业术语。

二、常用会计类英语单词1. Accountant：会计师2. Accrual：应计3. Asset：资产4. Audit：审计5. Balance sheet：资产负债表6. Budget：预算7. Depreciation：折旧8. Equity：股本9. Expense：费用10. Financial statement：财务报表11. Income statement：利润表12. Interest：利息13. Ledger：总账14. Liabilities：负债15. Profit：利润16. Revenue：收入17. Tax：税收18. Trial balance：试算平衡表19. Wage：工资20. Working capital：营运资本三、对会计类英语单词的进一步解读1. Accountant（会计师）Accountant指的是负责处理和记录财务和税务事务的专业人员。

他们负责准确地记录和分析财务数据，并根据法律法规进行合规处理。

2. Accrual（应计）Accrual是指在会计报表中记录收入和费用时，以实际发生的时间为准。

这意味着即使在现金流发生之前或之后，也要将相关项目计入账目。

3. Asset（资产）Asset是指企业所拥有的有形或无形的东西，具有经济价值。

资产可以包括现金、股票、土地、建筑物等。

4. Audit（审计）Audit是指对企业的财务记录进行全面检查和评估的过程。

审计的目的是确认财务数据的真实性和准确性，以及检查企业是否遵守财务相关法规和准则。

5. Balance sheet（资产负债表）Balance sheet是一份会计报表，用于呈现企业在特定时间点上的资产、负债和所有者权益的情况。

一名词解释1.会计Accounting: Is an information system that indentifies ,records ,andcommunicates relevant, reliable ,and comparable information about an organization’s business activities that can be expressed in monetary terms.(会计是一个信息系统,用以确认,记录和披露企业可以用货币计量的经营活动的,可靠的可比的信息)2.资产assets:Assets are resources with future benefits that are owned orcontrolled by a company.(资产是由公司拥有和控制的未来能给企业带来经济利益的资源)3.权责发生制accrual basis of accounting: Means that revenues, expenses andother changes in assets, liabilities, and owners’equity are accounted for in the period in which the economic event takes place, not necessarily when the cash inflows and outflows take place.(收入，费用，资产和负债和所有者权益的变动应记录于交易发生的时期而不是相关的现金流入和流出的时期)4.总账账户control accounts: Grouped according to the elements of financialstatement, the general ledger holds the individual control accounts.5.负债Liabilities are defined as “ probable future sacrifices of economic benefitsarising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”（负债是指企业由过去的交易和事项引起的现行义务，即在未来向企业提供资产和服务，该义务的履行将导致企业经济利益的流出）6.利润表income statement :An income statement is a financial statement showingthe results of operations for a business by matching revenue and related expenses for a particular accounting period .It shows the net income or net loss.（利润表是财务报表的一种，通过将收入和费用配比反映一个企业一定时期的经营成果即净利润或净亏损）7.费用Expense: Generally speaking, expenses are costs that are charged against ，revenue and that are related to the entity’s basic business.（一般来说，费用就是企业与主要经营活动收入相配比的那部分成本）8.资产负债表balance sheet is a financial statement which shows the financialposition of a business entity by summarizing the assets ,liabilities and owners’equality at a specific date.（资产负债表是用来列示公司的资产，负债和所有者权益，反映企业财务状况的报表）9.永续盘存制perpetual inventory system:Is a system of accounting formerchandise that provides a continuous record showing the quantity and cost of all goods on hand.（永续盘存制就是对库存商品进行连续性记录以反映特有商品数量和金额的方法）10.无形资产Intangible assets :Intangible assets form a sub-section of this groupand are further defined as identifiable non-monetary assets without physical substance.（是指企业的过去的活动形成的，由企业控制的，预期会给企业带来经济利益的资源）二简答题1.State the steps of establishing internal control over cash(简述建立现金内部控制的程序)Separate the function of handling cash from the maintenance of accounting records （将现金收付与记账职务分离）(1)Prepare an immediate control listing of cash receipts at the time and place that themoney is received（在收到现金的当时当地编制一份现金收入控制清单）(2)Require that all cash receipts be deposited daily in the bank（每日都要将现金收入存入银行）(3)Make all payments by check（所有的付款都以支票形式通过银行支付）(4)Separate the function of approving expenditures from the function of signingchecks（将核准支出职务与签发支票职务分离）2.What are the quality chatacteristics of accounting information（会计信息质量特征）：Relevance（相关性）,reliability（可靠性）,understandability（可理解性）,comparability（可比性）3.Describe the steps(procedures) of accounting cycle（描述会计循环的步骤）(1)identify transactions or events to be recorded（确认需要记录的交易或事项）(2)journalize transactions and events（将交易或事项登记到日记账）(3)posting from journal to ledger（从日记账过入）(4)prepare unadjusted trial balance（编制调整前余额试算表）(5)journalize and post adjusting journal entries（将调整分录计入日记账并过入分类账）(6)prepare adjusted trial balance（编制调整后余额试算表）(7)prepare financial statements（编制财务报表）(8)journalize and post closing entries（将结账分录计入日记账并过账）(9)prepare post-closing trial balance（编制结账后余额试算表）4.Briefly state the four assumptions and explain（简述四个会计假设）Separate entity（会计主体假设）,going concern（持续经营假设）.,time-period（会计分期假设）,monetary unit（货币计量假设）5.Briefly state the classification investment in securities（简述有价证券的列报）Trading securities（交易性证券），held-to-maturity securities（持有至到期投资）,available-for-sale securities（可供出售的金融资产）,long-term investment in equity securities（长期股权投资）6.What are the accounting elements（会计要素）Assets（资产）,liabilities（负债）,owners’ equity（所有者权益）,revenues（收入）,expenses（费用）,income（利润）三、计算分录题1.应收账款题The balance of A/R is $300000, Allowance for Doubtful Debt is $400 at end of 2007.The company use the percent of account received method to estimate the bad debts expense, The percentage is 0.3%, At 2008 The balance of A/R is $500000, Allowance for Doubtful Debt is $1650.Do adjusting entry for 2007 and 2008.（计算及分录）①The bad debts expense is 300000*0.3%=900Allowance for Doubtful Debt is 400 应计提的坏账=900-400=500Dr: Bad Debts Expense 500Cr: Allowance for Doubtful Accounts 500②The bad debts expense is 500000*0.3%=1500Allowance for Doubtful Debt is 16501500-1650=-150（冲销）Dr: Allowance for Doubtful Accounts 150Cr: Bad Debts Expense 1502固定资产计提折旧问题购买固定资产原值155000 分五年计提折旧第五年的残值为5000 用三种方法计提折旧并写出会计分录。

一．定义1.accounting 会计：Accounting is an information system that identifies ,records ,and communicates relevant ,reliable ,and comparable information about organization’s business activities that can be expressed inmonetary terms.会计是一个信息系统，用于确认、记录和披露企业可以用货币计量的经营活动相关的、可靠的、可比的信息。

2．public accounting 公共会计：Public accounting is the field of accounting that provides a variety of accounting services to clients for a fee.公共会计是指为客户提供多种服务并收取服务费的会计领域。

3. accrual basis of accounting 权责发生制：Using the accrual basis of accountingmeans that revenues , expenses and other changes in assets ,liabilities ,and owners’equity are accounted for in the period inwhich the economic event takes place ,notnecessarily when the cash inflows and outflows take place.在权责发生制下，收入、费用、资产、负债和所有者权益的变动应记录与交易发生的时期，而不是相关的现金流入或流出的时期。

4.assets资产：Assets are resources with future benefits that are owned or controlled by a company.资产是指企业所拥有或控制的、能够在未来给企业带来利益的资源。