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CMA专业用词

CMA考试专业用词中英文对照表(二)

2019-06-13CMA专业用词
CMA 考试所用词汇的专业词典
TERM 词汇 DEFINITION 定义
会计准则 由权威机构制定、会计人员应当遵循的各项原则和程序。(又称“会计原 则”。)
Accounting System Methods, procedures, and standards followed in accumulating, classifying, recording and reporting business events and transactions.
会计制度 在累计、分类、记录和报告业务事项和交易中遵循的方法、程序和准则。
Accounts Payable Monies that are due to a vendor (supplier) for merchandise or services rendered.
应付账款 以赊账方式向卖方(供应厂商)购得商品或服务所应付的账款。
Accounts Payable Turnover A financial ratio used to measure the rate at which an entity pays off its suppliers.
应付账款周转率 量度实体偿付其供应厂商货款的速度所采用的财务比率。
Accounts Receivable Monies due to an entity from customers who have bought merchandise or received services on account.
应收账款 实体以赊账方式出售商品或提供服务应从客户收回的账款。
Accounts Receivable Turnover A financial ratio used to measure asset utilization and a company’s ability to collect cash from credit sales to its customers.
应收账款周转率 用于度量资产利用状况以及公司在向客户催收赊销款方面的能力的财务比 率。
Accrual Accounting The method of recognizing and recording (a) revenues when earned, and (b) expenses when incurred, both irrespective of the time when cash is received or paid.
权责发生制 凡是当期已经赚取的收入和已经发生的费用,不论何时收付现金,都作为 当期的(a)收入和(b)费用予以确认和记录的做法。
Accrued The accumulation of income that is due but has not been received or a cost that is incurred but has not been paid by an entity during the accounting period.
应计 在会计期间,实体尚未收付的应得收入或已发生成本的累积。
Accumulated Depreciation The amount of depreciation expense related to a fixed asset that has been recognized as an expense from the date of acquisition of that asset.
累计折旧 自固定资产购置之日起累计被确定的折旧费用。

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