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1、會計英語第三版 Chapter 1 n Accountingn會計n Bookkeepingn簿記n Relevancen相關性n Objectivityn客觀性 n Feasibilityn可行性n Income statement/n Profit and loss accountn利潤表n Balance sheetn資產負債表n Cash flow statementn現金流量表 n Assetn資產n Liabilityn負債n Owners equity/Capitaln所有者權益n Revenuen收入 n Expensen費用n Incomen收益n Generally acc
2、epted accounting principlesn公認會計準則n Financial Accounting Standards Boardn (FASB)n財務會計準則委員會 n Entity Conceptn會計主體n Cost principlen成本原則n Depreciationn折舊n Going-concernn持續(xù)經營 n Stable-monetary-unitn貨幣計量單位n Matching principlen配比原則n Full-disclosure principlen充分披露原則n Consistency principlen一貫性原則 n Materiali
3、ty principlen重要性原則n Conservatism principlen謹慎性原則n Double-entry systemn復式記賬n American Institute of Certified Public Accountantsn (AICPA)n美國注冊會計師協(xié)會 n Chinese Institute of Certified Public Accountantsn (CICPA)n中國注冊會計師協(xié)會n Financial accountingn財務會計n Managerial accountingn管理會計n Tax accountingn稅務會計 n Accou
4、nting Equationn會計等式n Business transactionn經濟業(yè)務n Ethics of accountingn會計職業(yè)道德 Chapter 2 n economic eventn經濟業(yè)務n source documentn原始憑證n external transactionn外部業(yè)務n internal transactionn內部業(yè)務 n accountn賬戶n debitn借方n creditn貸方n rules of debits and creditsn借貸規(guī)則 n cashn現金n cash in bankn銀行存款n receivablen應收款項n p
5、repaid expensen預付費用 n payablen應付款項n unearned revenuen預收收入n investmentn投資n withdrawaln提存 n temporary accountn暫時賬戶n nominal accountn虛賬戶n real accountn實賬戶n chart of accountsn科目表 n general ledgern總分類賬n normal balancen正常余額n journalizingn記日記賬n compound journal entryn復合分錄 n general journaln普通日記賬n postingn過
6、賬n accounting cyclen會計循環(huán)n trial balancen試算表 n adjustmentn賬項調整 n adjusted trial balancen調整后試算表n closingn結賬n post-closing trail balancen結賬后試算表 n vouchern記賬憑證n receipt vouchern收款憑證n payment vouchern付款憑證n transfer vouchern轉賬憑證 n debt ration負債比率n financial leveragen財務杠桿 Chapter 3 n time periodn會計期間n fisc
7、al yearn財政年度n calendar yearn日歷年度n natural business yearn自然經營年度 n adjustmentsn賬項調整n accrual basisn應計制、權責發(fā)生制n cash basisn現金制、收付實現制n prepaid itemsn預付項目 n unearned itemsn預收項目n accrued itemsn應計項目n deferrals and accrualsn遞延與應計n depreciationn折舊 n contra accountn備抵賬戶n net book valuen賬面凈值n worksheetn工作底稿n cl
8、osing entriesn結賬分錄 n income summaryn收益匯總n bookkeeping proceduresn賬務處理程序n summarized vouchersn匯總記賬憑證n categorized accounts summaryn科目匯總表 n columnar journaln多欄式日記賬 n unearned revenuen預收收入n Advance from customersn預收賬款n Prepaid expensen待攤費用 n Accrued expensen預提費用n classified balance sheetn分類資產負債表n worki
9、ng capitaln營運資本n long-term investmentn長期投資 n tangible fixed assetn固定資產n intangible fixed assetn無形資產n shareholders equityn股東權益n contributed capitaln繳入資本 n common sharesn普通股股本n retained earningn留存收益n current rationn流動比率n liquidityn流動性 Chapter 4 n service enterprisen服務企業(yè)n merchandising enterprisen商品流通企
10、業(yè)n wholesalesn批發(fā)商n retailersn零售商 n sales revenuen銷售收入n cost of good soldn銷售成本n gross profitn毛利n operating expensesn營業(yè)費用 n merchandise inventoryn商品存貨n periodic inventory systemn定期盤存制n perpetual inventory system n永續(xù)盤存制n purchase returns and allowancesn購貨退回與折讓 n trade discountsn商業(yè)折扣n purchase discounts
11、n購貨折扣n credit itemsn付款條件n transportation costsn運費 n FOB destinationn目的地交貨n FOB shipping pointn離岸價格n sales returns and allowancesn銷售退回與折讓n sales discountsn銷售折扣 n debit memorandumn借項備忘錄n credit memorandumn貸項備忘錄n inventory shrinkagen存貨減值n multiple-step income statementn多步式收益表 n special journaln特種日記賬n s
12、ubsidiary ledgern明細分類賬n control accountn控制賬戶n sales journaln銷售日記賬 n purchases journaln購貨日記賬 Chapter 5 n cash equivalentn現金等價物n commercial papern商業(yè)票據n treasury billsn國庫券n internal controlsn內部控制 n petty cash fundn備用金n bank statementn銀行對賬單 n debit memorandumn借項通知單n credit memorandumn貸項通知單 n bank reconc
13、iliationn銀行余額調節(jié)表n deposit in transitn在途存款n outstanding checksn未兌現支票n service chargesn手續(xù)費 n nonsufficient funds checksn存款不足退票n temporary investmentn短期投資n lower of cost or marketn成本與市價孰低n allowance to reduce temporary investments to marketsn短期投資市價下跌準備 n bad debtsn壞賬n write offn注銷n bad debt recoveryn壞賬
14、回收n aging of accounts receivable methodn賬齡分析法 n allowance methodn備抵法n direct write off methodn直接沖銷法n credit card salesn信用卡銷售n promissory noten期票 n maker n出票人n payeen受款人n maturity daten到期日n dishonored note receivablen應收票據拒付 n discounting note receivablen應收票據貼現n proceedsn貼現所得n contingent liabilityn或有負
15、債n selling accounts receivablen應收賬款出售 n pledging accounts receivable n應收賬款抵押n accounts receivable turnovern應收賬款周轉率 Chapter 6 n specific identification methodn個別認定法n first-in, first-out methodn (FIFO)n先進先出法n last-in, first-out methodn (LIFO)n后進先出法n replacement costsn重置成本 n lower of cost or market (LC
16、M) methodn成本與市價孰低法n raw materialsn原材料n work in processn生產成本n finished goodsn完工產品 n work-in-process inventoryn在產品n manufacturing overheadn制造成本n transportation-in n運輸費用n income Manipulaten利潤操縱 n inventory shrinkagen存貨短缺n gross marginn毛利n net realizable valuen可變現凈值n provision for decline in value of in
17、ventoriesn存貨跌價準備 n gross profit methodn毛利率法n retail inventory methodsn零售價格法n inventory turnover n存貨周轉率n number of days sales in inventory n存貨周轉天數 Chapter 7 n cost methodn成本法n equity methodn權益法n subsequent expendituresn后續(xù)支出n the straight-line (SL) method n直線法 n accelerated methodsn加速折舊法n sum-of-the-y
18、ears-digits methodn年數總和法n declining-balance method n余額遞減法n changes in estimaten估計變更 n patentsn專利權n copyrightsn版權n franchisesn特許權n trademarksn商標權 n good willn商譽n pre-operating expensesn開辦費n deferred expensesn遞延費用n impairment of long-term assetsn長期資產的減值 n debt securityn債權證券n equity expendituresn股權證券n
19、capital expendituresn資本性支出n revenue expendituresn收益性支出 n land improvementsn土地改良n non-depreciable assetsn非折舊資產n operating leasn經營租賃n financing leasen籌資租賃 n off-balance sheet financingn表外融資n substance over formn實質重于形式n non-monetary exchangen非貨幣性交易n lump-sum purchasen一攬子購入 n construction in progressn在建
20、工程n double-declining-balance methodn雙倍余額遞減法n residual valuen殘值n carrying valuen賬面余額 n fixed assets pending disposaln固定資產清理n depletionn折耗n production methodn (activity method)n工作量法n amortizationn攤銷 n return on assetsn資產報酬率n asset turnovern資產周轉率 Chapter 8 n contingencyn或有事項n contingent assetn或有資產n con
21、tingent liabilityn或有負債n time value of moneyn貨幣的時間價值 n simple versus compound interestn單利與復利n future valuen終值n present valuen現值n future value of an annuityn年金終值 n present value of an annuityn年金現值n bonds payablen應付債券n discount on notes payablen應付票據折價n advances from customersn預收賬款 n unearned revenuen預收
22、賬款n temporary differencesn臨時性差異n permanent differencesn永久性差異n current maturities of long-term obligationn一年之內到期的長期負債 n registered bondsn記名債券n coupon bondsn不記名債券n term bondsn到期還本債券n serial bondn分期還本債券 n convertible bondsn可轉換債券n callable bondsn可贖回債券n secured bondn有擔保債券n debenture bondsn無擔保債券或風險債券 n co
23、upon rate or nominal raten票面利率或名義利率n market or effective raten市場利率或實際利率n discount on bonds payablen應付債券折價n premium on bonds payable n應付債券溢價 n loss on redemption of bondsn贖回債券損失n times interest earnedn利息保障倍數 Chapter 9 n sole proprietorshipsn獨資企業(yè)n partnershipsn合伙企業(yè)n authorized stockn核定股本n outstanding
24、sharesn發(fā)行在外股份 n par valuen面值n no-par valuen無面值n common stock & preferred stockn普通股與優(yōu)先股n noncumulative-dividend preferencen非累積優(yōu)先股 n cumulative-dividend preferencen累積優(yōu)先股n participating-dividendpreferencen參加優(yōu)先股n nonparticipating-dividend preferencen不參加優(yōu)先股n stock subscriptionsn股票認購 n capital surplusn資本公
25、積n donated capitaln捐贈資本n treasury stockn庫藏股n stock buyoutn股票回購 n retained earningsn留存收益n prior period adjustmentsn前期損益調整n earnings per sharen每股收益n appropriated (or Restricted) retained earningsn撥定留存收益 n reserve fundn盈余公積n cash dividendsn現金股利n stock dividendsn股票股利n stock splitn股票分割 n dividend yieldn股利報酬率n price-earnings ration市盈率
會計英語(第三版)
