Question

拜托各位帮我翻译一些会计专业英语名词，多谢了！急用！

accounting equation : Assets are equal to the sum of liabilities plus owners’ equity.

articulation : The close relationship that exists among the financial statements that are prepared on the basis of the same underlying transaction
information.

assets: Economic resources owned by an entity.

balance sheet : The financial statement showing the financial position of an enterprise by summarizing its assets,liabilities, and owners’ equity at a point in time. Also called the statement of financial position.

business entity :An economic unit that controls resources, incurs obligations, and engages in business activities.

capital stock : Transferable units of ownership in a corporation.

corporation : A business organized as a separate legal entity and chartered by a state, with ownership divided into transferable shares of capital stock.

cost principle : The widely used principle of accounting for assets at their original cost to the current owner.

creditor : A person or organization to whom debt is owed.

deflation: A decline in the general price level, resulting in an
increase in the purchasing power of the monetary unit.

disclosure: The accounting principle of providing with financial
statements any financial and other facts that are necessary for proper interpretation of those statements.

expense :Past, present, or future reductions in cash required to
generate revenues.

financial activities: A category in the statement of cash flows that reflects the results of debt and equity financing transactions.

financial statement : A declaration of information believed to be true and communicated in monetary terms.

going-concern assumption: An assumption by accountants that a business will operate in the foreseeable future unless specific evidence that this is not a reasonable assumption.

income statement: An activity statement that subtracts from the
enterprise’s revenue those expenses required to generate the revenues, resulting in a net income or a net loss.

inflation :An increase in the general price level, resulting in a decline in the purchasing power of the monetary unit.

investing activities : A category in the statement of cash flows that reflects the results of purchases and sales of assets, such as land, buildings, and equipment.
还有更加专业通顺点的！多谢！

Answer 1

会计等式： 财产与责任的总和是相等的加上所有者’产权。
清楚的发音： 在财政决算之中存在根据同样部下的交易信息准备的
密切的关系。
财产： 个体拥有的经济资源。
资产负债表： 显示企业的财政状况的财政决算通过总结它的财产，责任， 并且所有者’产权在此刻。 并且叫财政状况的声明。
商业个体：控制资源的经济单位， 招致义务， 并且参与经营活动。
股本： 归属可转移的单位在公司中。
公司： 状态被组织作为一个分开的法定个体和特许的事务， 当归属被划分成股本可转移的份额。
费用原则： 占的用途广泛的原则财产在他们的原置成本对当前所有者。

债权人： 债务是欠的人或组织。

塌陷： 一种衰落在一般物价水平， 造成在
货币单位的购买力的增量。

透露： 提供以财政决算为那些
声明的适当的解释是必要的任何财政和其他事实的会计原理。

费用：通过， 礼物， 或未来减少要求的现金
创造收支。

财政活动： 一个类别在反射债务和集资交易的结果的现金流量说明。
去有关假定： 一个设想由事务在可预见的将来内将操作，除非具体证据的会计这不是一个合理的假定。

收入报告： 从企业的收支减去要求的
那些费用创造收支的活动声明， 造成净收入或净损失。

通货膨胀：在一般物价水平的增量， 造成一种衰落在货币单位的购买力。

投资活动： 一个类别在反射购买的财产结果和销售的现金流量说明， 例如土地， 大厦， 并且设备。