會(huì)計(jì)英語(yǔ)(第三版)

1、會(huì)計(jì)英語(yǔ)會(huì)計(jì)英語(yǔ)第三版Chapter 1nAccountingn會(huì)計(jì)nBookkeepingn簿記nRelevancen相關(guān)性nObjectivityn客觀性nFeasibilityn可行性nIncome statement/nProfit and loss accountn利潤(rùn)表nBalance sheetn資產(chǎn)負(fù)債表nCash flow statementn現(xiàn)金流量表nAssetn資產(chǎn)nLiabilityn負(fù)債nOwners equity/Capitaln所有者權(quán)益nRevenuen收入nExpensen費(fèi)用nIncomen收益nGenerally accepted accounting

2、principlesn公認(rèn)會(huì)計(jì)準(zhǔn)則nFinancial Accounting Standards Boardn(FASB)n財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)nEntity Conceptn會(huì)計(jì)主體nCost principlen成本原則nDepreciationn折舊nGoing-concernn持續(xù)經(jīng)營(yíng)nStable-monetary-unitn貨幣計(jì)量單位nMatching principlen配比原則nFull-disclosure principlen充分披露原則nConsistency principlen一貫性原則nMateriality principlen重要性原則nConservatism

3、 principlen謹(jǐn)慎性原則nDouble-entry systemn復(fù)式記賬nAmerican Institute of Certified Public Accountantsn(AICPA)n美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)nChinese Institute of Certified Public Accountantsn(CICPA)n中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)nFinancial accountingn財(cái)務(wù)會(huì)計(jì)nManagerial accountingn管理會(huì)計(jì)nTax accountingn稅務(wù)會(huì)計(jì)nAccounting Equationn會(huì)計(jì)等式nBusiness transactionn經(jīng)濟(jì)

4、業(yè)務(wù)nEthics of accountingn會(huì)計(jì)職業(yè)道德Chapter 2neconomic eventn經(jīng)濟(jì)業(yè)務(wù)nsource documentn原始憑證nexternal transactionn外部業(yè)務(wù)ninternal transactionn內(nèi)部業(yè)務(wù)naccountn賬戶ndebitn借方ncreditn貸方nrules of debits and creditsn借貸規(guī)則ncashn現(xiàn)金ncash in bankn銀行存款nreceivablen應(yīng)收款項(xiàng)nprepaid expensen預(yù)付費(fèi)用npayablen應(yīng)付款項(xiàng)nunearned revenuen預(yù)收收入ninvest

5、mentn投資nwithdrawaln提存ntemporary accountn暫時(shí)賬戶nnominal accountn虛賬戶nreal accountn實(shí)賬戶nchart of accountsn科目表ngeneral ledgern總分類(lèi)賬nnormal balancen正常余額njournalizingn記日記賬ncompound journal entryn復(fù)合分錄ngeneral journaln普通日記賬npostingn過(guò)賬naccounting cyclen會(huì)計(jì)循環(huán)ntrial balancen試算表nadjustmentn賬項(xiàng)調(diào)整 nadjusted trial balan

6、cen調(diào)整后試算表nclosingn結(jié)賬npost-closing trail balancen結(jié)賬后試算表nvouchern記賬憑證nreceipt vouchern收款憑證npayment vouchern付款憑證ntransfer vouchern轉(zhuǎn)賬憑證ndebt ration負(fù)債比率nfinancial leveragen財(cái)務(wù)杠桿Chapter 3ntime periodn會(huì)計(jì)期間nfiscal yearn財(cái)政年度ncalendar yearn日歷年度nnatural business yearn自然經(jīng)營(yíng)年度nadjustmentsn賬項(xiàng)調(diào)整naccrual basisn應(yīng)計(jì)制、權(quán)責(zé)

7、發(fā)生制ncash basisn現(xiàn)金制、收付實(shí)現(xiàn)制nprepaid itemsn預(yù)付項(xiàng)目nunearned itemsn預(yù)收項(xiàng)目naccrued itemsn應(yīng)計(jì)項(xiàng)目ndeferrals and accrualsn遞延與應(yīng)計(jì)ndepreciationn折舊ncontra accountn備抵賬戶nnet book valuen賬面凈值nworksheetn工作底稿nclosing entriesn結(jié)賬分錄nincome summaryn收益匯總nbookkeeping proceduresn賬務(wù)處理程序nsummarized vouchersn匯總記賬憑證ncategorized account

8、s summaryn科目匯總表ncolumnar journaln多欄式日記賬 nunearned revenuen預(yù)收收入nAdvance from customersn預(yù)收賬款nPrepaid expensen待攤費(fèi)用nAccrued expensen預(yù)提費(fèi)用nclassified balance sheetn分類(lèi)資產(chǎn)負(fù)債表nworking capitaln營(yíng)運(yùn)資本nlong-term investmentn長(zhǎng)期投資ntangible fixed assetn固定資產(chǎn)nintangible fixed assetn無(wú)形資產(chǎn)nshareholders equityn股東權(quán)益ncontribu

9、ted capitaln繳入資本ncommon sharesn普通股股本nretained earningn留存收益ncurrent rationn流動(dòng)比率nliquidityn流動(dòng)性Chapter 4nservice enterprisen服務(wù)企業(yè)nmerchandising enterprisen商品流通企業(yè)nwholesalesn批發(fā)商nretailersn零售商nsales revenuen銷(xiāo)售收入ncost of good soldn銷(xiāo)售成本ngross profitn毛利noperating expensesn營(yíng)業(yè)費(fèi)用nmerchandise inventoryn商品存貨nperi

10、odic inventory systemn定期盤(pán)存制nperpetual inventory system n永續(xù)盤(pán)存制npurchase returns and allowancesn購(gòu)貨退回與折讓ntrade discountsn商業(yè)折扣npurchase discountsn購(gòu)貨折扣ncredit itemsn付款條件ntransportation costsn運(yùn)費(fèi)nFOB destinationn目的地交貨nFOB shipping pointn離岸價(jià)格nsales returns and allowancesn銷(xiāo)售退回與折讓nsales discountsn銷(xiāo)售折扣ndebit m

11、emorandumn借項(xiàng)備忘錄ncredit memorandumn貸項(xiàng)備忘錄ninventory shrinkagen存貨減值nmultiple-step income statementn多步式收益表nspecial journaln特種日記賬nsubsidiary ledgern明細(xì)分類(lèi)賬ncontrol accountn控制賬戶nsales journaln銷(xiāo)售日記賬npurchases journaln購(gòu)貨日記賬Chapter 5ncash equivalentn現(xiàn)金等價(jià)物ncommercial papern商業(yè)票據(jù)ntreasury billsn國(guó)庫(kù)券ninternal contr

12、olsn內(nèi)部控制npetty cash fundn備用金nbank statementn銀行對(duì)賬單 ndebit memorandumn借項(xiàng)通知單ncredit memorandumn貸項(xiàng)通知單nbank reconciliationn銀行余額調(diào)節(jié)表ndeposit in transitn在途存款noutstanding checksn未兌現(xiàn)支票nservice chargesn手續(xù)費(fèi)nnonsufficient funds checksn存款不足退票ntemporary investmentn短期投資nlower of cost or marketn成本與市價(jià)孰低nallowance to

13、reduce temporary investments to marketsn短期投資市價(jià)下跌準(zhǔn)備nbad debtsn壞賬nwrite offn注銷(xiāo)nbad debt recoveryn壞賬回收naging of accounts receivable methodn賬齡分析法nallowance methodn備抵法ndirect write off methodn直接沖銷(xiāo)法ncredit card salesn信用卡銷(xiāo)售npromissory noten期票nmaker n出票人npayeen受款人nmaturity daten到期日ndishonored note receivabl

14、en應(yīng)收票據(jù)拒付ndiscounting note receivablen應(yīng)收票據(jù)貼現(xiàn)nproceedsn貼現(xiàn)所得ncontingent liabilityn或有負(fù)債nselling accounts receivablen應(yīng)收賬款出售npledging accounts receivable n應(yīng)收賬款抵押naccounts receivable turnovern應(yīng)收賬款周轉(zhuǎn)率Chapter 6nspecific identification methodn個(gè)別認(rèn)定法nfirst-in, first-out methodn(FIFO)n先進(jìn)先出法nlast-in, first-out me

15、thodn(LIFO)n后進(jìn)先出法nreplacement costsn重置成本nlower of cost or market (LCM) methodn成本與市價(jià)孰低法nraw materialsn原材料nwork in processn生產(chǎn)成本nfinished goodsn完工產(chǎn)品nwork-in-process inventoryn在產(chǎn)品nmanufacturing overheadn制造成本ntransportation-in n運(yùn)輸費(fèi)用nincome Manipulaten利潤(rùn)操縱ninventory shrinkagen存貨短缺ngross marginn毛利nnet real

16、izable valuen可變現(xiàn)凈值nprovision for decline in value of inventoriesn存貨跌價(jià)準(zhǔn)備ngross profit methodn毛利率法nretail inventory methodsn零售價(jià)格法ninventory turnover n存貨周轉(zhuǎn)率nnumber of days sales in inventory n存貨周轉(zhuǎn)天數(shù)Chapter 7ncost methodn成本法nequity methodn權(quán)益法nsubsequent expendituresn后續(xù)支出nthe straight-line (SL) method n直

17、線法naccelerated methodsn加速折舊法nsum-of-the-years-digits methodn年數(shù)總和法ndeclining-balance method n余額遞減法nchanges in estimaten估計(jì)變更npatentsn專(zhuān)利權(quán)ncopyrightsn版權(quán)nfranchisesn特許權(quán)ntrademarksn商標(biāo)權(quán)ngood willn商譽(yù)npre-operating expensesn開(kāi)辦費(fèi)ndeferred expensesn遞延費(fèi)用nimpairment of long-term assetsn長(zhǎng)期資產(chǎn)的減值ndebt securityn債權(quán)證券n

18、equity expendituresn股權(quán)證券ncapital expendituresn資本性支出nrevenue expendituresn收益性支出nland improvementsn土地改良nnon-depreciable assetsn非折舊資產(chǎn)noperating leasn經(jīng)營(yíng)租賃nfinancing leasen籌資租賃noff-balance sheet financingn表外融資nsubstance over formn實(shí)質(zhì)重于形式nnon-monetary exchangen非貨幣性交易nlump-sum purchasen一攬子購(gòu)入nconstruction in

19、 progressn在建工程ndouble-declining-balance methodn雙倍余額遞減法nresidual valuen殘值ncarrying valuen賬面余額nfixed assets pending disposaln固定資產(chǎn)清理ndepletionn折耗nproduction methodn(activity method)n工作量法namortizationn攤銷(xiāo)nreturn on assetsn資產(chǎn)報(bào)酬率nasset turnovern資產(chǎn)周轉(zhuǎn)率Chapter 8ncontingencyn或有事項(xiàng)ncontingent assetn或有資產(chǎn)ncontinge

20、nt liabilityn或有負(fù)債ntime value of moneyn貨幣的時(shí)間價(jià)值nsimple versus compound interestn單利與復(fù)利nfuture valuen終值npresent valuen現(xiàn)值nfuture value of an annuityn年金終值npresent value of an annuityn年金現(xiàn)值nbonds payablen應(yīng)付債券ndiscount on notes payablen應(yīng)付票據(jù)折價(jià)nadvances from customersn預(yù)收賬款nunearned revenuen預(yù)收賬款ntemporary diffe

21、rencesn臨時(shí)性差異npermanent differencesn永久性差異ncurrent maturities of long-term obligationn一年之內(nèi)到期的長(zhǎng)期負(fù)債nregistered bondsn記名債券ncoupon bondsn不記名債券nterm bondsn到期還本債券nserial bondn分期還本債券nconvertible bondsn可轉(zhuǎn)換債券ncallable bondsn可贖回債券nsecured bondn有擔(dān)保債券ndebenture bondsn無(wú)擔(dān)保債券或風(fēng)險(xiǎn)債券ncoupon rate or nominal raten票面利率或名義利率nmarket or effective raten市場(chǎng)利率或?qū)嶋H利率ndiscount on bonds payablen應(yīng)付債券折價(jià)npremium on bonds payable n應(yīng)付債券溢價(jià)nloss on redemption of bondsn贖回債券損失ntimes