会计英语(第三版)

版2021/5/91Chapter12021/5/92Accounting会计Bookkeeping簿记Relevance相关性Objectivity客观性2021/5/93Feasibility可行性Incomestatement/Profitandlossaccount利润表Balancesheet资产负债表Cashflowstatement现金流量表2021/5/94Asset资产Liability负债Owner’sequity/Capital所有者权益Revenue收入2021/5/95Expense费用Income收益Generallyacceptedaccountingprinciples公认会计准则FinancialAccountingStandardsBoard(FASB)财务会计准则委员会2021/5/96EntityConcept会计主体Costprinciple成本原则Depreciation折旧Going-concern持续经营2021/5/97Stable-monetary-unit货币计量单位Matchingprinciple配比原则Full-disclosureprinciple充分披露原则Consistencyprinciple一贯性原则2021/5/98Materialityprinciple重要性原则Conservatismprinciple谨慎性原则Double-entrysystem复式记账AmericanInstituteofCertifiedPublicAccountants(AICPA)美国注册会计师协会2021/5/99ChineseInstituteofCertifiedPublicAccountants(CICPA)中国注册会计师协会Financialaccounting财务会计Managerialaccounting管理会计Taxaccounting税务会计2021/5/910AccountingEquation会计等式Businesstransaction经济业务Ethicsofaccounting会计职业道德2021/5/911Chapter22021/5/912economicevent经济业务sourcedocument原始凭证externaltransaction外部业务internaltransaction内部业务2021/5/913account账户debit借方credit贷方rulesofdebitsandcredits借贷规则2021/5/914cash现金cashinbank银行存款receivable应收款项prepaidexpense预付费用2021/5/915payable应付款项unearnedrevenue预收收入investment投资withdrawal提存2021/5/916temporaryaccount暂时账户nominalaccount虚账户realaccount实账户chartofaccounts科目表2021/5/917generalledger总分类账normalbalance正常余额journalizing记日记账compoundjournalentry复合分录2021/5/918generaljournal普通日记账posting过账accountingcycle会计循环trialbalance试算表2021/5/919adjustment账项调整adjustedtrialbalance调整后试算表closing结账post-closingtrailbalance结账后试算表2021/5/920voucher记账凭证receiptvoucher收款凭证paymentvoucher付款凭证transfervoucher转账凭证2021/5/921debtratio负债比率financialleverage财务杠杆2021/5/922Chapter32021/5/923timeperiod会计期间fiscalyear财政年度calendaryear日历年度naturalbusinessyear自然经营年度2021/5/924adjustments账项调整accrualbasis应计制、权责发生制cashbasis现金制、收付实现制prepaiditems预付项目2021/5/925unearneditems预收项目accrueditems应计项目deferralsandaccruals递延与应计depreciation折旧2021/5/926contraaccount备抵账户netbookvalue账面净值worksheet工作底稿closingentries结账分录2021/5/927incomesummary收益汇总bookkeepingprocedures账务处理程序summarizedvouchers汇总记账凭证categorizedaccountssummary科目汇总表2021/5/928columnarjournal多栏式日记账unearnedrevenue预收收入Advancefromcustomers预收账款Prepaidexpense待摊费用2021/5/929Accruedexpense预提费用classifiedbalancesheet分类资产负债表workingcapital营运资本long-terminvestment长期投资2021/5/930tangiblefixedasset固定资产intangiblefixedasset无形资产shareholders’equity股东权益contributedcapital缴入资本2021/5/931commonshares普通股股本retainedearning留存收益currentration流动比率liquidity流动性2021/5/932Chapter42021/5/933serviceenterprise服务企业merchandisingenterprise商品流通企业wholesales批发商retailers零售商2021/5/934salesrevenue销售收入costofgoodsold销售成本grossprofit毛利operatingexpenses营业费用2021/5/935merchandiseinventory商品存货periodicinventorysystem定期盘存制perpetualinventorysystem永续盘存制purchasereturnsandallowances购货退回与折让2021/5/936tradediscounts商业折扣purchasediscounts购货折扣credititems付款条件transportationcosts运费2021/5/937FOBdestination目的地交货FOBshippingpoint离岸价格salesreturnsandallowances销售退回与折让salesdiscounts销售折扣2021/5/938debitmemorandum借项备忘录creditmemorandum贷项备忘录inventoryshrinkage存货减值multiple-stepincomestatement多步式收益表2021/5/939specialjournal特种日记账subsidiaryledger明细分类账controlaccount控制账户salesjournal销售日记账2021/5/940purchasesjournal购货日记账2021/5/941Chapter52021/5/942cashequivalent现金等价物commercialpaper商业票据treasurybills国库券internalcontrols内部控制2021/5/943pettycashfund备用金bankstatement银行对账单debitmemorandum借项通知单creditmemorandum贷项通知单2021/5/944bankreconciliation银行余额调节表depositintransit在途存款outstandingchecks未兑现支票servicecharges手续费2021/5/945nonsufficientfundschecks存款不足退票temporaryinvestment短期投资lowerofcostormarket成本与市价孰低allowancetoreducetemporaryinvestmentstomarkets短期投资市价下跌准备2021/5/946baddebts坏账writeoff注销baddebtrecovery坏账回收agingofaccountsreceivablemethod账龄分析法2021/5/947allowancemethod备抵法directwriteoffmethod直接冲销法creditcardsales信用卡销售promissorynote期票2021/5/948maker出票人payee受款人maturitydate到期日dishonorednotereceivable应收票据拒付2021/5/949discountingnotereceivable应收票据贴现proceeds贴现所得contingentliability或有负债sellingaccountsreceivable应收账款出售2021/5/950pledgingaccountsreceivable应收账款抵押accountsreceivableturnover应收账款周转率2021/5/951Chapter62021/5/952specificidentificationmethod个别认定法first-in,first-outmethod(FIFO)先进先出法last-in,first-outmethod(LIFO)后进先出法replacementcosts重置成本2021/5/953lowerofcostormarket(LCM)method成本与市价孰低法rawmaterials原材料workinprocess生产成本finishedgoods完工产品2021/5/954work-in-processinventory在产品manufacturingoverhead制造成本transportation-in运输费用incomeManipulate利润操纵2021/5/955inventoryshrinkage存货短缺grossmargin毛利netrealizablevalue可变现净值provisionfordeclineinvalueofinventories存货跌价准备2021/5/956grossprofitmethod毛利率法retailinventorymethods零售价格法inventoryturnover存货周转率numberofday’ssalesininventory存货周转天数2021/5/957Chapter72021/5/958costmethod成本法equitymethod权益法subsequentexpenditures后续支出thestraight-line(SL)method直线法2021/5/959acceleratedmethods加速折旧法sum-of-the-years’-digitsmethod年数总和法declining-balancemethod余额递减法changesinestimate估计变更2021/5/960patents专利权copyrights版权franchises特许权trademarks商标权2021/5/961goodwill商誉pre-operatingexpenses开办费deferredexpenses递延费用impairmentoflong-termassets长期资产的减值2021/5/962debtsecurity债权证券equityexpenditures股权证券capitalexpenditures资本性支出revenueexpenditures收益性支出2021/5/963landimprovements土地改良non-depreciableassets非折旧资产operatingleas经营租赁financinglease筹资租赁2021/5/964off-balancesheetfinancing表外融资substanceoverform实质重于形式non-monetaryexchange非货币性交易lump-sumpurchase一揽子购入2021/5/965constructioninprogress在建工程double-declining-balancemethod双倍余额递减法residualvalue残值carryingvalue账面余额2021/5/966fixedassetspendingdisposal固定资产清理depletion折耗productionmethod(activitymethod)工作量法amortization摊销2021/5/967returnonassets资产报酬率assetturnover资产周转率2021/5/968Chapter82021/5/969contingency或有事项contingentasset或有资产contingentliability或有负债timevalueofmoney货币的时间价值2021/5/970simpleversuscompoundinterest单利与复利futurevalue终值presentvalue现值futurevalueofanannuity年金终值2021/5/971presentvalueofanannuity年金现值bondspayable应付债券discountonnotespayable应付票据折价advancesfromcustomers预收账款2021/5/972unearnedrevenue预收账款temporarydifferences临时性差异permanentdifferences永久性差异currentmaturitiesoflong-termobligation一年之内到期的长期负债2021/5/973registeredbonds记名债券couponbonds不记名债券termbonds到期还本债券serialbond分期还本债券2021/5/974convertiblebonds可转换债券callablebonds可赎回债券securedbond有担保债券debenturebonds无担保债券或风险债券2021/5/975couponrateornominalrate票面利率或名义利率marketoreffectiverate市场利率或实际利率discountonbondspayable应付债券折价premiumonbondspayable应付债券溢价2021/5/976lossonredemptionofbonds赎回债券损失timesintere