会计英语—基础会计

1、会计英语基础会计会计英语会计英语基础会计会计英语基础会计Chapter 1Chapter 1会计英语基础会计naccounting n会计，会计学ninformation systemn信息系统nenterprisen企业nbusinessn商业，企业会计英语基础会计ndecision makingn制定决策nbookkeepingn簿记ntransactionn交易，经济业务ninvestorn投资者会计英语基础会计ncreditorn债权人nnonprofit organizationn非营利性组织nreturn ofn（投资）回收nreturn onn（投资）回报，报酬会计英语基础会计n

2、cash flown现金流量会计英语基础会计Chapter 2Chapter 2会计英语基础会计naccounting standardn会计规范naccounting assumptionsn会计假设naccounting entityn会计主体ngoing concernn持续经营会计英语基础会计nmonetary unitn货币计量naccounting periodn会计分期ncash-basisn现金收付制naccrual-basisn权责发生制（应计制）会计英语基础会计ncost principlen成本原则nrealization principlen实现原则nmatching

3、principlen配比原则nobjective principlen客观性原则会计英语基础会计nconsistency principlen一致性原则nfull disclosuren充分反映nmaterialityn重要性nconservatismn稳健性会计英语基础会计Chapter 3Chapter 3会计英语基础会计nasset n资产nliabilityn负债nowners equityn所有者权益naccounting equationn会计平衡公式会计英语基础会计nfiscal yearn会计年度ntransactionn交易，业务nbasic accounting eleme

4、ntsn基本会计要素ndrawingn提款，资本撤回会计英语基础会计nnet incomen净收益nnet lossn净损失nexpensen费用nrevenuen收入会计英语基础会计Chapter 4Chapter 4会计英语基础会计naccount n账户nT-accountnT形账户ndouble-entry accountingn复式记账制ndebitn借方会计英语基础会计ncreditn贷方nsource documentn原始凭证npermanent accountsn永久性账户ntemporary accountn临时性账户会计英语基础会计njournalizingn记日记账nb

5、ook of original entryn原始分录的记录nchart of accountsn会计科目表nbalancen余额会计英语基础会计Chapter 5Chapter 5会计英语基础会计naccounting cyclen会计循环nentryn会计分录ngeneral journaln普通日记账njournalizingn记日记账会计英语基础会计nledgern分类账npostingn过账nspecial journalsn特种日记账nsource documentn原始凭证会计英语基础会计nsubsidiary ledgersn明细分类账ntrial balancen试算平衡表ne

6、rror correction n差错更正会计英语基础会计Chapter 6Chapter 6会计英语基础会计naccumulated depreciationn累计折旧nadjusting entriesn调整分录nadjusted trial balancen调整后试算平衡ncontra-asset accountn备抵账户会计英语基础会计nclosing entriesn结账分录ncapital stockn股本ndepreciation expensen折旧费用npost-closing trial balancen结账后试算平衡会计英语基础会计nprepaid expensen待摊费

7、用nincome summaryn收益汇总，本年利润ninsurance policiesn保险，保单nmiscellaneous expensesn杂项费用，其他费用会计英语基础会计nrevenue earnedn已实现收入nunearned revenuen预收账款（未实现收入）会计英语基础会计Chapter 7Chapter 7会计英语基础会计nfinancial statementn财务报表nbalance sheetn资产负债表nincome statementn利润表nstatement of cash flowsn现金流量表会计英语基础会计nfinancial condition

8、n财务状况nretained earningsn留存收益naccrual-basisn权责发生制ncash-basisn现金收付制会计英语基础会计ncash of goods sold(COGS)n销货成本ngross profitn毛利nsales returns and allowancesn销售退回及折让ncash flown现金流量会计英语基础会计ndividendsn股利ncash inflown现金流入 ncash outflown现金流出nnet cash flown现金净流量会计英语基础会计noperating activityn经营活动ninvesting activityn

9、投资活动nfinancing activityn融资活动会计英语基础会计Chapter 8Chapter 8会计英语基础会计nequity financingn股权融资ndebt financingn债权融资nraw materialn原材料ndirect materialn直接材料会计英语基础会计ndirect laborn直接工资nmanufacturing overheadn制造费用nwork in progressn在产品ncost of goods manufacturedn完工产品成本会计英语基础会计nfinished goodsn产成品ncost of goods soldn销货成本namortizationn摊销会计英语基础会计此