会计英语—财务会计

1、.会计英语会计英语财务会计.Chapter 1.naccountingn会计，会计学nenterprisesn企业ndecision makingn制定决策npublic accountingn公共会计.ncertified public accountants(CPAs)n注册会计师nincome taxn所得税ncash flow prospectsn现金流预测nauditingn审计.ncost accountingn成本会计ninternal controln内部控制nprivate accounting n私人会计（企业会计）ngovernment accountingn政府会计.n

2、nonprofit organizationsn非营利组织ntax planningn税务筹划nexecutivesn高级管理人员nprofessional judgmentn职业判断力.nethical standardn道德准则nintegrityn整合性nAICPAn美国注册会计师协会.Chapter 2.ntheoretical frameworkn理论框架nconceptual frameworkn概念框架naccounting objectiven会计目标nqualitative characteristicsn质量特征.naccounting elementsn会计要素nmeas

3、urement and recognition n确认与计量nassetn资产nliabilitiesn负债.nequityn权益nrevenuen收入nexpensen费用nnet income(net loss)n净收益或净亏损.naccounting entityn会计主体ngoing concernn持续经营nmonetary unitn货币计量naccrual-basisn权责发生制（应计制）.nrealization principlen实现原则nfull disclosuren充分反映nmaterialityn重要性nconstraintn约束.nconservatismn稳健性

4、nindustry practicesn行业实务.Chapter 3.naccounting cyclen会计循环naccounting entryn会计分录naccounting equationn会计等式nledger accountn分类账.nadjusted trial balancen调整后试算表nafter-closing trial balancen结账后试算表nbalance sheet accountn资产负债表账户nbook of original entryn原始分类账簿.nchronological recordn序时记录nclosing entryn结账分录nclos

5、ing the accountsn结账ncredit balancen贷方余额.ndebit balancen借方余额ndepreciation expensen折旧费用ndouble-entry accountingn复式记账制nend-of-period adjusting entriesn期末调整分录.nincome statement accountn收益表账户nincome summary accountn收益汇总账户nnominal accountn虚账户npermanent accountn永久性账户.ntemporary accountn临时性账户nunadjusted tri

6、al balancen调整前试算表.Chapter 4.nfinancial statementn财务报表nfinancial conditionn财务状况nbalance sheetn资产负债表nincome statement n收益表.nstatement of cash flown现金流量表nretained earningsn留存收益nsingle-step approachn单步法nmultiple-step approachn多步法.ncosts of goods soldn销货成本ngross profitn毛利noperating incomen营业收入nsales retu

7、rns and allowancesn销售退回与折让.nselling expensesn销售费用nadministrative expensesn管理费用nother incomen其他收入（支出）noffsetn抵消.nyieldn产生ncombined statementn合并报表.Chapter 5.nagain schedulen账龄分析表nallowance for doubtful accounts n坏账准备nallowance methodn备抵法nallowancen备抵，减值准备.nbad debt recoveryn已确认坏账的收回nbed debt expensen坏

8、账费用nbank chargesn银行手续费nbank credit memorandumn银行贷项通知.nbank debit memorandumn银行借项通知nbank reconciliationn银行存款调节表nbank statementn银行对账单ncash over and shortn现金溢缺.ncashiern出纳员ncheckn支票ncollectn收款ndeposit in transitn在途存款.ndirect write-off methodn直接转销法ndiscountn贴现ndishonored note receivablen无法兑现的应收票据ndoubtf

9、ul account expensen坏账费用.nface valuen面值nIAS(International Accounting Standard)n国际会计准则nIOU(I owe you)n欠条nLCM(Lower of Cost or Market rule)n成本与市价孰低原则.nmarketable securityn有价证券nmerchandisen商品；存货nmiscellaneous expense (income)n杂项费用（收入）nmoney ordern汇款单.nNSF(no sufficient funds)n存款不足nnotes received discoun

10、tedn应收票据贴现noutstanding checkn未兑现支票npayeen收款人.npetty cashn备用金nprincipaln本金nproceedsn现值npromissory noten本票.nrealizable valuen可变现净值，可变现价值nreceivablen应收款项nsell on creditn赊销ntemporary investmentsn短期投资.nturn over n报销nwrite-offn转销；冲销non creditn赊账.Chapter 6.nactual physical countn实地盘点naverage cost methodn平均

11、成本法ncontra accountn抵消账户ncost of goods available for salen可供销售的商品成本.ncurrent replacement cost现时的重置成本ndeflationn通货紧缩nending inventoryn期末存货nFIFO(first-in, first-out method)n先进先出法.nfinished goodsn产成品nfreight-inn运费ngoods in process of manufacturen在产品ngoods in transitn在途存货.ngoods on handn库存商品ninflationn通货

12、膨胀nLIFO(last-in, first-out method)n后进先出法nperiodic inventory systemn定期盘存制.nperpetual inventory system n永续盘存制nphysical inventory systemn实地盘存制npreceding yearn以前年度npurchases returns and allowancesn购货退回及折让.nraw materials n原材料nretail pricen零售价格nspecific identification methodn个别辨认法ntransportation-in (out)n

13、进（销）货运费.nweight averagen加权平均.Chapter 7.naccumulated depletionn累计折耗naccumulated depreciationn累计折旧nacquisition costn取得成本nallocationn分配.namortizationn摊销ncapital expendituren资本性支出ncarrying valuen结转价值ncopyrightn版权.ndelivery costn运费ndepletionn折耗ndepreciable costn可折旧成本ndeteriorationn磨损.ndisposal of plant a

14、ssetn固定资产的处置ndouble-declining-balance methodn双倍余额递减（折旧）法nestimated residual valuen预计残值nexpected useful lifen预计使用年限.nfair market valuen公平市场价值；公允价值nfixed assetn固定资产nfreight chargen运费ngoodwilln商誉.nincidental costn杂项费用；附加费用ninitial costn初始成本ninstallation costn安装费ninstallmentn分期付款.nintangible assetn无形资产n

15、legal feen法务费nlist pricen标价nnatural resourcen自然资源.nobsoleten过时noffsetn抵消；补偿nout of servicen报废npatentn专利权.nproductive capacityn生产能力nproportional allocationn按比例分配nresearch and developmentn研究与开发nrevenue expendituren收益性支出.nscrap valuen残值nstraight-line methodn直线（折旧）法nsum-of-the-years-digits methodn年数总和（折

16、旧）法ntrade inn置换；以旧换新.ntrade-in allowancen置换让价ntrademarkn商标权nunit depreciationn单元折旧额nunits-of-production methodn产量（折旧）伐.nuseful lifen使用年限nwasting assetn减耗资产nwear outn磨损.Chapter 8.ncurrent liabilityn流动负债naccounts payablen应付账款nshort-term note payablen短期应付票据ncurrent installment of long-termn一年内到期的长期负债.n

17、accrued expensen应计费用npayrolln薪水nunearned revenuesn预收收益ncontingent liabilityn或有负债.nfinancial statement noten会计报表附注.Chapter 9.nbonds payablen应付债券nconvertible bondsn可转换债券ncallable bondsn可赎回债券npresent valuen现值.nfuture valuen终值neffective interest raten实际利率ncontract interest raten票面利率nearnings per sharen每

18、股收益.nsecured/mortgage bondsn抵押债券ndebenturesn信用债券npremium on a bondn债券溢价ndiscount on a bondn债券折价.nunderwritern承诺支付.Chapter 10.ncommon stockn普通股nPaid-in Capital in Excess of Par, common stockn资本公积（普通股）ncapital stockn股本ncash dividendsn现金股利.nlegal capitaln法定资本npar valuen面值npreferred stockn优先股nstockholde

19、rs equityn股东权益.nstock dividendsn股票股利nstock splitsn股票分割ntreasury stockn库藏股.Chapter 11.ncash flown现金流量ncash inflown现金流入ncash outflown现金流出ncash equivalentn现金等价物.ndirect methodn直接法nfinancing activityn融资活动nindirect methodn间接法ninvesting activityn投资活动.nnet cash flown现金净流量noperating activityn经营活动.Chapter 12.nassets management analysisn资产管理分析naccounts receivabl