会计英语(第三版)

1、会计英语(第三版)会计英语会计英语第三版会计英语(第三版)Chapter 1会计英语(第三版)nAccountingn会计nBookkeepingn簿记nRelevancen相关性nObjectivityn客观性会计英语(第三版)nFeasibilityn可行性nIncome statement/nProfit and loss accountn利润表nBalance sheetn资产负债表nCash flow statementn现金流量表会计英语(第三版)nAssetn资产nLiabilityn负债nOwners equity/Capitaln所有者权益nRevenuen收入会计英语(第三

2、版)nExpensen费用nIncomen收益nGenerally accepted accounting principlesn公认会计准则nFinancial Accounting Standards Boardn(FASB)n财务会计准则委员会会计英语(第三版)nEntity Conceptn会计主体nCost principlen成本原则nDepreciationn折旧nGoing-concernn持续经营会计英语(第三版)nStable-monetary-unitn货币计量单位nMatching principlen配比原则nFull-disclosure principlen充分披

3、露原则nConsistency principlen一贯性原则会计英语(第三版)nMateriality principlen重要性原则nConservatism principlen谨慎性原则nDouble-entry systemn复式记账nAmerican Institute of Certified Public Accountantsn(AICPA)n美国注册会计师协会会计英语(第三版)nChinese Institute of Certified Public Accountantsn(CICPA)n中国注册会计师协会nFinancial accountingn财务会计nManag

4、erial accountingn管理会计nTax accountingn税务会计会计英语(第三版)nAccounting Equationn会计等式nBusiness transactionn经济业务nEthics of accountingn会计职业道德会计英语(第三版)Chapter 2会计英语(第三版)neconomic eventn经济业务nsource documentn原始凭证nexternal transactionn外部业务ninternal transactionn内部业务会计英语(第三版)naccountn账户ndebitn借方ncreditn贷方nrules of de

5、bits and creditsn借贷规则会计英语(第三版)ncashn现金ncash in bankn银行存款nreceivablen应收款项nprepaid expensen预付费用会计英语(第三版)npayablen应付款项nunearned revenuen预收收入ninvestmentn投资nwithdrawaln提存会计英语(第三版)ntemporary accountn暂时账户nnominal accountn虚账户nreal accountn实账户nchart of accountsn科目表会计英语(第三版)ngeneral ledgern总分类账nnormal balance

6、n正常余额njournalizingn记日记账ncompound journal entryn复合分录会计英语(第三版)ngeneral journaln普通日记账npostingn过账naccounting cyclen会计循环ntrial balancen试算表会计英语(第三版)nadjustmentn账项调整 nadjusted trial balancen调整后试算表nclosingn结账npost-closing trail balancen结账后试算表会计英语(第三版)nvouchern记账凭证nreceipt vouchern收款凭证npayment vouchern付款凭证nt

7、ransfer vouchern转账凭证会计英语(第三版)ndebt ration负债比率nfinancial leveragen财务杠杆会计英语(第三版)Chapter 3会计英语(第三版)ntime periodn会计期间nfiscal yearn财政年度ncalendar yearn日历年度nnatural business yearn自然经营年度会计英语(第三版)nadjustmentsn账项调整naccrual basisn应计制、权责发生制ncash basisn现金制、收付实现制nprepaid itemsn预付项目会计英语(第三版)nunearned itemsn预收项目nac

8、crued itemsn应计项目ndeferrals and accrualsn递延与应计ndepreciationn折旧会计英语(第三版)ncontra accountn备抵账户nnet book valuen账面净值nworksheetn工作底稿nclosing entriesn结账分录会计英语(第三版)nincome summaryn收益汇总nbookkeeping proceduresn账务处理程序nsummarized vouchersn汇总记账凭证ncategorized accounts summaryn科目汇总表会计英语(第三版)ncolumnar journaln多栏式日记账

9、 nunearned revenuen预收收入nAdvance from customersn预收账款nPrepaid expensen待摊费用会计英语(第三版)nAccrued expensen预提费用nclassified balance sheetn分类资产负债表nworking capitaln营运资本nlong-term investmentn长期投资会计英语(第三版)ntangible fixed assetn固定资产nintangible fixed assetn无形资产nshareholders equityn股东权益ncontributed capitaln缴入资本会计英语(

10、第三版)ncommon sharesn普通股股本nretained earningn留存收益ncurrent rationn流动比率nliquidityn流动性会计英语(第三版)Chapter 4会计英语(第三版)nservice enterprisen服务企业nmerchandising enterprisen商品流通企业nwholesalesn批发商nretailersn零售商会计英语(第三版)nsales revenuen销售收入ncost of good soldn销售成本ngross profitn毛利noperating expensesn营业费用会计英语(第三版)nmerchan

11、dise inventoryn商品存货nperiodic inventory systemn定期盘存制nperpetual inventory system n永续盘存制npurchase returns and allowancesn购货退回与折让会计英语(第三版)ntrade discountsn商业折扣npurchase discountsn购货折扣ncredit itemsn付款条件ntransportation costsn运费会计英语(第三版)nFOB destinationn目的地交货nFOB shipping pointn离岸价格nsales returns and allow

12、ancesn销售退回与折让nsales discountsn销售折扣会计英语(第三版)ndebit memorandumn借项备忘录ncredit memorandumn贷项备忘录ninventory shrinkagen存货减值nmultiple-step income statementn多步式收益表会计英语(第三版)nspecial journaln特种日记账nsubsidiary ledgern明细分类账ncontrol accountn控制账户nsales journaln销售日记账会计英语(第三版)npurchases journaln购货日记账会计英语(第三版)Chapter 5

13、会计英语(第三版)ncash equivalentn现金等价物ncommercial papern商业票据ntreasury billsn国库券ninternal controlsn内部控制会计英语(第三版)npetty cash fundn备用金nbank statementn银行对账单 ndebit memorandumn借项通知单ncredit memorandumn贷项通知单会计英语(第三版)nbank reconciliationn银行余额调节表ndeposit in transitn在途存款noutstanding checksn未兑现支票nservice chargesn手续费会

14、计英语(第三版)nnonsufficient funds checksn存款不足退票ntemporary investmentn短期投资nlower of cost or marketn成本与市价孰低nallowance to reduce temporary investments to marketsn短期投资市价下跌准备会计英语(第三版)nbad debtsn坏账nwrite offn注销nbad debt recoveryn坏账回收naging of accounts receivable methodn账龄分析法会计英语(第三版)nallowance methodn备抵法ndirec

15、t write off methodn直接冲销法ncredit card salesn信用卡销售npromissory noten期票会计英语(第三版)nmaker n出票人npayeen受款人nmaturity daten到期日ndishonored note receivablen应收票据拒付会计英语(第三版)ndiscounting note receivablen应收票据贴现nproceedsn贴现所得ncontingent liabilityn或有负债nselling accounts receivablen应收账款出售会计英语(第三版)npledging accounts rece

16、ivable n应收账款抵押naccounts receivable turnovern应收账款周转率会计英语(第三版)Chapter 6会计英语(第三版)nspecific identification methodn个别认定法nfirst-in, first-out methodn(FIFO)n先进先出法nlast-in, first-out methodn(LIFO)n后进先出法nreplacement costsn重置成本会计英语(第三版)nlower of cost or market (LCM) methodn成本与市价孰低法nraw materialsn原材料nwork in p

17、rocessn生产成本nfinished goodsn完工产品会计英语(第三版)nwork-in-process inventoryn在产品nmanufacturing overheadn制造成本ntransportation-in n运输费用nincome Manipulaten利润操纵会计英语(第三版)ninventory shrinkagen存货短缺ngross marginn毛利nnet realizable valuen可变现净值nprovision for decline in value of inventoriesn存货跌价准备会计英语(第三版)ngross profit me

18、thodn毛利率法nretail inventory methodsn零售价格法ninventory turnover n存货周转率nnumber of days sales in inventory n存货周转天数会计英语(第三版)Chapter 7会计英语(第三版)ncost methodn成本法nequity methodn权益法nsubsequent expendituresn后续支出nthe straight-line (SL) method n直线法会计英语(第三版)naccelerated methodsn加速折旧法nsum-of-the-years-digits methodn

19、年数总和法ndeclining-balance method n余额递减法nchanges in estimaten估计变更会计英语(第三版)npatentsn专利权ncopyrightsn版权nfranchisesn特许权ntrademarksn商标权会计英语(第三版)ngood willn商誉npre-operating expensesn开办费ndeferred expensesn递延费用nimpairment of long-term assetsn长期资产的减值会计英语(第三版)ndebt securityn债权证券nequity expendituresn股权证券ncapital

20、expendituresn资本性支出nrevenue expendituresn收益性支出会计英语(第三版)nland improvementsn土地改良nnon-depreciable assetsn非折旧资产noperating leasn经营租赁nfinancing leasen筹资租赁会计英语(第三版)noff-balance sheet financingn表外融资nsubstance over formn实质重于形式nnon-monetary exchangen非货币性交易nlump-sum purchasen一揽子购入会计英语(第三版)nconstruction in progr

21、essn在建工程ndouble-declining-balance methodn双倍余额递减法nresidual valuen残值ncarrying valuen账面余额会计英语(第三版)nfixed assets pending disposaln固定资产清理ndepletionn折耗nproduction methodn(activity method)n工作量法namortizationn摊销会计英语(第三版)nreturn on assetsn资产报酬率nasset turnovern资产周转率会计英语(第三版)Chapter 8会计英语(第三版)ncontingencyn或有事项n

22、contingent assetn或有资产ncontingent liabilityn或有负债ntime value of moneyn货币的时间价值会计英语(第三版)nsimple versus compound interestn单利与复利nfuture valuen终值npresent valuen现值nfuture value of an annuityn年金终值会计英语(第三版)npresent value of an annuityn年金现值nbonds payablen应付债券ndiscount on notes payablen应付票据折价nadvances from cust

23、omersn预收账款会计英语(第三版)nunearned revenuen预收账款ntemporary differencesn临时性差异npermanent differencesn永久性差异ncurrent maturities of long-term obligationn一年之内到期的长期负债会计英语(第三版)nregistered bondsn记名债券ncoupon bondsn不记名债券nterm bondsn到期还本债券nserial bondn分期还本债券会计英语(第三版)nconvertible bondsn可转换债券ncallable bondsn可赎回债券nsecured bondn有担保债券ndebenture bondsn无担保债券或风险债券会计英语(第三版)ncoupon rate or nominal raten票面利率或名义利率nmarket or effective raten市场利率或实际利率ndiscount on bonds payablen应付债券折价npremium on bonds payable n应付债券溢价会计英语(第三版)nloss on redemption of bondsn赎回债券损失ntimes interest earnedn利息保障倍数会计英语(第三版)Chapter 9会计英语(第三版)nsole pr