會計英語(第三版)

版2021/5/91Chapter12021/5/92Accounting會計Bookkeeping簿記Relevance相關(guān)性O(shè)bjectivity客觀性2021/5/93Feasibility可行性Incomestatement/Profitandlossaccount利潤表Balancesheet資產(chǎn)負債表Cashflowstatement現(xiàn)金流量表2021/5/94Asset資產(chǎn)Liability負債Owner’sequity/Capital所有者權(quán)益Revenue收入2021/5/95Expense費用Income收益Generallyacceptedaccountingprinciples公認會計準則FinancialAccountingStandardsBoard(FASB)財務(wù)會計準則委員會2021/5/96EntityConcept會計主體Costprinciple成本原則Depreciation折舊Going-concern持續(xù)經(jīng)營2021/5/97Stable-monetary-unit貨幣計量單位Matchingprinciple配比原則Full-disclosureprinciple充分披露原則Consistencyprinciple一貫性原則2021/5/98Materialityprinciple重要性原則Conservatismprinciple謹慎性原則Double-entrysystem復(fù)式記賬AmericanInstituteofCertifiedPublicAccountants(AICPA)美國注冊會計師協(xié)會2021/5/99ChineseInstituteofCertifiedPublicAccountants(CICPA)中國注冊會計師協(xié)會Financialaccounting財務(wù)會計Managerialaccounting管理會計Taxaccounting稅務(wù)會計2021/5/910AccountingEquation會計等式Businesstransaction經(jīng)濟業(yè)務(wù)Ethicsofaccounting會計職業(yè)道德2021/5/911Chapter22021/5/912economicevent經(jīng)濟業(yè)務(wù)sourcedocument原始憑證externaltransaction外部業(yè)務(wù)internaltransaction內(nèi)部業(yè)務(wù)2021/5/913account賬戶debit借方credit貸方rulesofdebitsandcredits借貸規(guī)則2021/5/914cash現(xiàn)金cashinbank銀行存款receivable應(yīng)收款項prepaidexpense預(yù)付費用2021/5/915payable應(yīng)付款項unearnedrevenue預(yù)收收入investment投資withdrawal提存2021/5/916temporaryaccount暫時賬戶nominalaccount虛賬戶realaccount實賬戶chartofaccounts科目表2021/5/917generalledger總分類賬normalbalance正常余額journalizing記日記賬compoundjournalentry復(fù)合分錄2021/5/918generaljournal普通日記賬posting過賬accountingcycle會計循環(huán)trialbalance試算表2021/5/919adjustment賬項調(diào)整adjustedtrialbalance調(diào)整后試算表closing結(jié)賬post-closingtrailbalance結(jié)賬后試算表2021/5/920voucher記賬憑證receiptvoucher收款憑證paymentvoucher付款憑證transfervoucher轉(zhuǎn)賬憑證2021/5/921debtratio負債比率financialleverage財務(wù)杠桿2021/5/922Chapter32021/5/923timeperiod會計期間fiscalyear財政年度calendaryear日歷年度naturalbusinessyear自然經(jīng)營年度2021/5/924adjustments賬項調(diào)整accrualbasis應(yīng)計制、權(quán)責發(fā)生制cashbasis現(xiàn)金制、收付實現(xiàn)制prepaiditems預(yù)付項目2021/5/925unearneditems預(yù)收項目accrueditems應(yīng)計項目deferralsandaccruals遞延與應(yīng)計depreciation折舊2021/5/926contraaccount備抵賬戶netbookvalue賬面凈值worksheet工作底稿closingentries結(jié)賬分錄2021/5/927incomesummary收益匯總bookkeepingprocedures賬務(wù)處理程序summarizedvouchers匯總記賬憑證categorizedaccountssummary科目匯總表2021/5/928columnarjournal多欄式日記賬unearnedrevenue預(yù)收收入Advancefromcustomers預(yù)收賬款Prepaidexpense待攤費用2021/5/929Accruedexpense預(yù)提費用classifiedbalancesheet分類資產(chǎn)負債表workingcapital營運資本long-terminvestment長期投資2021/5/930tangiblefixedasset固定資產(chǎn)intangiblefixedasset無形資產(chǎn)shareholders’equity股東權(quán)益contributedcapital繳入資本2021/5/931commonshares普通股股本retainedearning留存收益currentration流動比率liquidity流動性2021/5/932Chapter42021/5/933serviceenterprise服務(wù)企業(yè)merchandisingenterprise商品流通企業(yè)wholesales批發(fā)商retailers零售商2021/5/934salesrevenue銷售收入costofgoodsold銷售成本grossprofit毛利operatingexpenses營業(yè)費用2021/5/935merchandiseinventory商品存貨periodicinventorysystem定期盤存制perpetualinventorysystem永續(xù)盤存制purchasereturnsandallowances購貨退回與折讓2021/5/936tradediscounts商業(yè)折扣purchasediscounts購貨折扣credititems付款條件transportationcosts運費2021/5/937FOBdestination目的地交貨FOBshippingpoint離岸價格salesreturnsandallowances銷售退回與折讓salesdiscounts銷售折扣2021/5/938debitmemorandum借項備忘錄creditmemorandum貸項備忘錄inventoryshrinkage存貨減值multiple-stepincomestatement多步式收益表2021/5/939specialjournal特種日記賬subsidiaryledger明細分類賬controlaccount控制賬戶salesjournal銷售日記賬2021/5/940purchasesjournal購貨日記賬2021/5/941Chapter52021/5/942cashequivalent現(xiàn)金等價物commercialpaper商業(yè)票據(jù)treasurybills國庫券internalcontrols內(nèi)部控制2021/5/943pettycashfund備用金bankstatement銀行對賬單debitmemorandum借項通知單creditmemorandum貸項通知單2021/5/944bankreconciliation銀行余額調(diào)節(jié)表depositintransit在途存款outstandingchecks未兌現(xiàn)支票servicecharges手續(xù)費2021/5/945nonsufficientfundschecks存款不足退票temporaryinvestment短期投資lowerofcostormarket成本與市價孰低allowancetoreducetemporaryinvestmentstomarkets短期投資市價下跌準備2021/5/946baddebts壞賬writeoff注銷baddebtrecovery壞賬回收agingofaccountsreceivablemethod賬齡分析法2021/5/947allowancemethod備抵法directwriteoffmethod直接沖銷法creditcardsales信用卡銷售promissorynote期票2021/5/948maker出票人payee受款人maturitydate到期日dishonorednotereceivable應(yīng)收票據(jù)拒付2021/5/949discountingnotereceivable應(yīng)收票據(jù)貼現(xiàn)proceeds貼現(xiàn)所得contingentliability或有負債sellingaccountsreceivable應(yīng)收賬款出售2021/5/950pledgingaccountsreceivable應(yīng)收賬款抵押accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)率2021/5/951Chapter62021/5/952specificidentificationmethod個別認定法first-in,first-outmethod(FIFO)先進先出法last-in,first-outmethod(LIFO)后進先出法replacementcosts重置成本2021/5/953lowerofcostormarket(LCM)method成本與市價孰低法rawmaterials原材料workinprocess生產(chǎn)成本finishedgoods完工產(chǎn)品2021/5/954work-in-processinventory在產(chǎn)品manufacturingoverhead制造成本transportation-in運輸費用incomeManipulate利潤操縱2021/5/955inventoryshrinkage存貨短缺grossmargin毛利netrealizablevalue可變現(xiàn)凈值provisionfordeclineinvalueofinventories存貨跌價準備2021/5/956grossprofitmethod毛利率法retailinventorymethods零售價格法inventoryturnover存貨周轉(zhuǎn)率numberofday’ssalesininventory存貨周轉(zhuǎn)天數(shù)2021/5/957Chapter72021/5/958costmethod成本法equitymethod權(quán)益法subsequentexpenditures后續(xù)支出thestraight-line(SL)method直線法2021/5/959acceleratedmethods加速折舊法sum-of-the-years’-digitsmethod年數(shù)總和法declining-balancemethod余額遞減法changesinestimate估計變更2021/5/960patents專利權(quán)copyrights版權(quán)franchises特許權(quán)trademarks商標權(quán)2021/5/961goodwill商譽pre-operatingexpenses開辦費deferredexpenses遞延費用impairmentoflong-termassets長期資產(chǎn)的減值2021/5/962debtsecurity債權(quán)證券equityexpenditures股權(quán)證券capitalexpenditures資本性支出revenueexpenditures收益性支出2021/5/963landimprovements土地改良non-depreciableassets非折舊資產(chǎn)operatingleas經(jīng)營租賃financinglease籌資租賃2021/5/964off-balancesheetfinancing表外融資substanceoverform實質(zhì)重于形式non-monetaryexchange非貨幣性交易lump-sumpurchase一攬子購入2021/5/965constructioninprogress在建工程double-declining-balancemethod雙倍余額遞減法residualvalue殘值carryingvalue賬面余額2021/5/966fixedassetspendingdisposal固定資產(chǎn)清理depletion折耗productionmethod(activitymethod)工作量法amortization攤銷2021/5/967returnonassets資產(chǎn)報酬率assetturnover資產(chǎn)周轉(zhuǎn)率2021/5/968Chapter82021/5/969contingency或有事項contingentasset或有資產(chǎn)contingentliability或有負債timevalueofmoney貨幣的時間價值2021/5/970simpleversuscompoundinterest單利與復(fù)利futurevalue終值presentvalue現(xiàn)值futurevalueofanannuity年金終值2021/5/971presentvalueofanannuity年金現(xiàn)值bondspayable應(yīng)付債券discountonnotespayable應(yīng)付票據(jù)折價advancesfromcustomers預(yù)收賬款2021/5/972unearnedrevenue預(yù)收賬款temporarydifferences臨時性差異permanentdifferences永久性差異currentmaturitiesoflong-termobligation一年之內(nèi)到期的長期負債2021/5/973registeredbonds記名債券couponbonds不記名債券termbonds到期還本債券serialbond分期還本債券2021/5/974convertiblebonds可轉(zhuǎn)換債券callablebonds可贖回債券securedbond有擔保債券debenturebonds無擔保債券或風險債券2021/5/975couponrateornominalrate票面利率或名義利率marketoreffectiverate市場利率或?qū)嶋H利率discountonbondspayable應(yīng)付債券折價premiumonbondspayable應(yīng)付債券溢價2021/5/976lossonredemptionofbonds贖回債券損失timesintere