會計英語(第三版)

1、會計英語會計英語第三版Chapter 1nAccountingn會計nBookkeepingn簿記nRelevancen相關性nObjectivityn客觀性nFeasibilityn可行性nIncome statement/nProfit and loss accountn利潤表nBalance sheetn資產負債表nCash flow statementn現(xiàn)金流量表nAssetn資產nLiabilityn負債nOwners equity/Capitaln所有者權益nRevenuen收入nExpensen費用nIncomen收益nGenerally accepted accounting

2、principlesn公認會計準則nFinancial Accounting Standards Boardn(FASB)n財務會計準則委員會nEntity Conceptn會計主體nCost principlen成本原則nDepreciationn折舊nGoing-concernn持續(xù)經營nStable-monetary-unitn貨幣計量單位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謹慎性原則nDouble-entry systemn復式記賬nAmerican Institute of Certified Public Accountantsn(AICPA)n美國注冊會計師協(xié)會nChinese Institute of Certified Public Accountantsn(CICPA)n中國注冊會計師協(xié)會nFinancial accountingn財務會計nManagerial accountingn管理會計nTax accountingn稅務會計nAccounting Equationn會計等式nBusiness transactionn經濟

4、業(yè)務nEthics of accountingn會計職業(yè)道德Chapter 2neconomic eventn經濟業(yè)務nsource documentn原始憑證nexternal transactionn外部業(yè)務ninternal transactionn內部業(yè)務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應收款項nprepaid expensen預付費用npayablen應付款項nunearned revenuen預收收入ninvest

5、mentn投資nwithdrawaln提存ntemporary accountn暫時賬戶nnominal accountn虛賬戶nreal accountn實賬戶nchart of accountsn科目表ngeneral ledgern總分類賬nnormal balancen正常余額njournalizingn記日記賬ncompound journal entryn復合分錄ngeneral journaln普通日記賬npostingn過賬naccounting cyclen會計循環(huán)ntrial balancen試算表nadjustmentn賬項調整 nadjusted trial balan

6、cen調整后試算表nclosingn結賬npost-closing trail balancen結賬后試算表nvouchern記賬憑證nreceipt vouchern收款憑證npayment vouchern付款憑證ntransfer vouchern轉賬憑證ndebt ration負債比率nfinancial leveragen財務杠桿Chapter 3ntime periodn會計期間nfiscal yearn財政年度ncalendar yearn日歷年度nnatural business yearn自然經營年度nadjustmentsn賬項調整naccrual basisn應計制、權責

7、發(fā)生制ncash basisn現(xiàn)金制、收付實現(xiàn)制nprepaid itemsn預付項目nunearned itemsn預收項目naccrued itemsn應計項目ndeferrals and accrualsn遞延與應計ndepreciationn折舊ncontra accountn備抵賬戶nnet book valuen賬面凈值nworksheetn工作底稿nclosing entriesn結賬分錄nincome summaryn收益匯總nbookkeeping proceduresn賬務處理程序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預收收入nAdvance from customersn預收賬款nPrepaid expensen待攤費用nAccrued expensen預提費用nclassified balance sheetn分類資產負債表nworking capitaln營運資本nlong-term investmentn長期投資ntangible fixed assetn固定資產nintangible fixed assetn無形資產nshareholders equityn股東權益ncontribu

9、ted capitaln繳入資本ncommon sharesn普通股股本nretained earningn留存收益ncurrent rationn流動比率nliquidityn流動性Chapter 4nservice enterprisen服務企業(yè)nmerchandising enterprisen商品流通企業(yè)nwholesalesn批發(fā)商nretailersn零售商nsales revenuen銷售收入ncost of good soldn銷售成本ngross profitn毛利noperating expensesn營業(yè)費用nmerchandise inventoryn商品存貨nperi

10、odic inventory systemn定期盤存制nperpetual inventory system n永續(xù)盤存制npurchase returns and allowancesn購貨退回與折讓ntrade discountsn商業(yè)折扣npurchase discountsn購貨折扣ncredit itemsn付款條件ntransportation costsn運費nFOB destinationn目的地交貨nFOB shipping pointn離岸價格nsales returns and allowancesn銷售退回與折讓nsales discountsn銷售折扣ndebit m

11、emorandumn借項備忘錄ncredit memorandumn貸項備忘錄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明細分類賬ncontrol accountn控制賬戶nsales journaln銷售日記賬npurchases journaln購貨日記賬Chapter 5ncash equivalentn現(xiàn)金等價物ncommercial papern商業(yè)票據(jù)ntreasury billsn國庫券ninternal contr

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

13、reduce temporary investments to marketsn短期投資市價下跌準備nbad debtsn壞賬nwrite offn注銷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直接沖銷法ncredit card salesn信用卡銷售npromissory noten期票nmaker n出票人npayeen受款人nmaturity daten到期日ndishonored note receivabl

14、en應收票據(jù)拒付ndiscounting note receivablen應收票據(jù)貼現(xiàn)nproceedsn貼現(xiàn)所得ncontingent liabilityn或有負債nselling accounts receivablen應收賬款出售npledging accounts receivable n應收賬款抵押naccounts receivable turnovern應收賬款周轉率Chapter 6nspecific identification methodn個別認定法nfirst-in, first-out methodn(FIFO)n先進先出法nlast-in, first-out me

15、thodn(LIFO)n后進先出法nreplacement costsn重置成本nlower of cost or market (LCM) methodn成本與市價孰低法nraw materialsn原材料nwork in processn生產成本nfinished goodsn完工產品nwork-in-process inventoryn在產品nmanufacturing overheadn制造成本ntransportation-in n運輸費用nincome Manipulaten利潤操縱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存貨跌價準備ngross profit methodn毛利率法nretail inventory methodsn零售價格法ninventory turnover n存貨周轉率nnumber of days sales in inventory n存貨周轉天數(shù)Chapter 7ncost methodn成本法nequity methodn權益法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估計變更npatentsn專利權ncopyrightsn版權nfranchisesn特許權ntrademarksn商標權ngood willn商譽npre-operating expensesn開辦費ndeferred expensesn遞延費用nimpairment of long-term assetsn長期資產的減值ndebt securityn債權證券n

18、equity expendituresn股權證券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noperating leasn經營租賃nfinancing leasen籌資租賃noff-balance sheet financingn表外融資nsubstance over formn實質重于形式nnon-monetary exchangen非貨幣性交易nlump-sum purchasen一攬子購入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固定資產清理ndepletionn折耗nproduction methodn(activity method)n工作量法namortizationn攤銷nreturn on assetsn資產報酬率nasset turnovern資產周轉率Chapter 8ncontingencyn或有事項ncontingent assetn或有資產ncontinge

20、nt liabilityn或有負債ntime value of moneyn貨幣的時間價值nsimple versus compound interestn單利與復利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應付債券ndiscount on notes payablen應付票據(jù)折價nadvances from customersn預收賬款nunearned revenuen預收賬款ntemporary diffe

21、rencesn臨時性差異npermanent differencesn永久性差異ncurrent maturities of long-term obligationn一年之內到期的長期負債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可轉換債券ncallable bondsn可贖回債券nsecured bondn有擔保債券ndebenture bondsn無擔保債券或風險債券ncoupon rate or nominal raten票面利率或名義利率nmarket or effective raten市場利率或實際利率ndiscount on bonds payablen應付債券折價npremium on bonds payable n應付債券溢價nloss on redemption of bondsn贖回債券損失ntimes