会计英语(第三版)

会计英语第三版整理课件Chapter1整理课件Accounting会计Bookkeeping簿记Relevance相关性Objectivity客观性整理课件Feasibility可行性Incomestatement/Profitandlossaccount利润表Balancesheet资产负债表Cashflowstatement现金流量表整理课件Asset资产Liability负债Owner’sequity/Capital所有者权益Revenue收入整理课件Expense费用Income收益Generallyacceptedaccountingprinciples公认会计准那么FinancialAccountingStandardsBoard(FASB)财务会计准那么委员会整理课件EntityConcept会计主体Costprinciple本钱原那么Depreciation折旧Going-concern持续经营整理课件Stable-monetary-unit货币计量单位Matchingprinciple配比原那么Full-disclosureprinciple充分披露原那么Consistencyprinciple一贯性原那么整理课件Materialityprinciple重要性原那么Conservatismprinciple谨慎性原那么Double-entrysystem复式记账AmericanInstituteofCertifiedPublicAccountants(AICPA)美国注册会计师协会整理课件ChineseInstituteofCertifiedPublicAccountants(CICPA)中国注册会计师协会Financialaccounting财务会计Managerialaccounting管理会计Taxaccounting税务会计整理课件AccountingEquation会计等式Businesstransaction经济业务Ethicsofaccounting会计职业道德整理课件Chapter2整理课件economicevent经济业务sourcedocument原始凭证externaltransaction外部业务internaltransaction内部业务整理课件account账户debit借方credit贷方rulesofdebitsandcredits借贷规那么整理课件cash现金cashinbank银行存款receivable应收款项prepaidexpense预付费用整理课件payable应付款项unearnedrevenue预收收入investment投资withdrawal提存整理课件temporaryaccount暂时账户nominalaccount虚账户realaccount实账户chartofaccounts科目表整理课件generalledger总分类账normalbalance正常余额journalizing记日记账compoundjournalentry复合分录整理课件generaljournal普通日记账posting过账accountingcycle会计循环trialbalance试算表整理课件adjustment账项调整adjustedtrialbalance调整后试算表closing结账post-closingtrailbalance结账后试算表整理课件voucher记账凭证receiptvoucher收款凭证paymentvoucher付款凭证transfervoucher转账凭证整理课件debtratio负债比率financialleverage财务杠杆整理课件Chapter3整理课件timeperiod会计期间fiscalyear财政年度calendaryear日历年度naturalbusinessyear自然经营年度整理课件adjustments账项调整accrualbasis应计制、权责发生制cashbasis现金制、收付实现制prepaiditems预付工程整理课件unearneditems预收工程accrueditems应计工程deferralsandaccruals递延与应计depreciation折旧整理课件contraaccount备抵账户netbookvalue账面净值worksheet工作底稿closingentries结账分录整理课件incomesummary收益汇总bookkeepingprocedures账务处理程序summarizedvouchers汇总记账凭证categorizedaccountssummary科目汇总表整理课件columnarjournal多栏式日记账unearnedrevenue预收收入Advancefromcustomers预收账款Prepaidexpense待摊费用整理课件Accruedexpense预提费用classifiedbalancesheet分类资产负债表workingcapital营运资本long-terminvestment长期投资整理课件tangiblefixedasset固定资产intangiblefixedasset无形资产shareholders’equity股东权益contributedcapital缴入资本整理课件commonshares普通股股本retainedearning留存收益currentration流动比率liquidity流动性整理课件Chapter4整理课件serviceenterprise效劳企业merchandisingenterprise商品流通企业wholesales批发商retailers零售商整理课件salesrevenue销售收入costofgoodsold销售本钱grossprofit毛利operatingexpenses营业费用整理课件merchandiseinventory商品存货periodicinventorysystem定期盘存制perpetualinventorysystem永续盘存制purchasereturnsandallowances购货退回与折让整理课件tradediscounts商业折扣purchasediscounts购货折扣credititems付款条件transportationcosts运费整理课件FOBdestination目的地交货FOBshippingpoint离岸价格salesreturnsandallowances销售退回与折让salesdiscounts销售折扣整理课件debitmemorandum借项备忘录creditmemorandum贷项备忘录inventoryshrinkage存货减值multiple-stepincomestatement多步式收益表整理课件specialjournal特种日记账subsidiaryledger明细分类账controlaccount控制账户salesjournal销售日记账整理课件purchasesjournal购货日记账整理课件Chapter5整理课件cashequivalent现金等价物commercialpaper商业票据treasurybills国库券internalcontrols内部控制整理课件pettycashfund备用金bankstatement银行对账单debitmemorandum借项通知单creditmemorandum贷项通知单整理课件bankreconciliation银行余额调节表depositintransit在途存款outstandingchecks未兑现支票servicecharges手续费整理课件nonsufficientfundschecks存款缺乏退票temporaryinvestment短期投资lowerofcostormarket本钱与市价孰低allowancetoreducetemporaryinvestmentstomarkets短期投资市价下跌准备整理课件baddebts坏账writeoff注销baddebtrecovery坏账回收agingofaccountsreceivablemethod账龄分析法整理课件allowancemethod备抵法directwriteoffmethod直接冲销法creditcardsales信用卡销售promissorynote期票整理课件maker出票人payee受款人maturitydate到期日dishonorednotereceivable应收票据拒付整理课件discountingnotereceivable应收票据贴现proceeds贴现所得contingentliability或有负债sellingaccountsreceivable应收账款出售整理课件pledgingaccountsreceivable应收账款抵押accountsreceivableturnover应收账款周转率整理课件Chapter6整理课件specificidentificationmethod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重置本钱整理课件lowerofcostormarket(LCM)method本钱与市价孰低法rawmaterials原材料workinprocess生产本钱finishedgoods完工产品整理课件work-in-processinventory在产品manufacturingoverhead制造本钱transportation-in运输费用incomeManipulate利润操纵整理课件inventoryshrinkage存货短缺grossmargin毛利netrealizablevalue可变现净值provisionfordeclineinvalueofinventories存货跌价准备整理课件grossprofitmethod毛利率法retailinventorymethods零售价格法inventoryturnover存货周转率numberofday’ssalesininventory存货周转天数整理课件Chapter7整理课件costmethod本钱法equitymethod权益法subsequentexpenditures后续支出thestraight-line(SL)method直线法整理课件acceleratedmethods加速折旧法sum-of-the-years’-digitsmethod年数总和法declining-balancemethod余额递减法changesinestimate估计变更整理课件patents专利权copyrights版权franchises特许权trademarks商标权整理课件goodwill商誉pre-operatingexpenses开办费deferredexpenses递延费用impairmentoflong-termassets长期资产的减值整理课件debtsecurity债权证券equityexpenditures股权证券capitalexpenditures资本性支出revenueexpenditures收益性支出整理课件landimprovements土地改进non-depreciableassets非折旧资产operatingleas经营租赁financinglease筹资租赁整理课件off-balancesheetfinancing表外融资substanceoverform实质重于形式non-monetaryexchange非货币性交易lump-sumpurchase一揽子购入整理课件constructioninprogress在建工程double-declining-balancemethod双倍余额递减法residualvalue残值carryingvalue账面余额整理课件fixedassetspendingdisposal固定资产清理depletion折耗productionmethod(activitymethod)工作量法amortization摊销整理课件returnonassets资产报酬率assetturnover资产周转率整理课件Chapter8整理课件contingency或有事项contingentasset或有资产contingentliability或有负债timevalueofmoney货币的时间价值整理课件simpleversuscompoundinterest单利与复利futurevalue终值presentvalue现值futurevalueofanannuity年金终值整理课件presentvalueofanannuity年金现值bondspayable应付债券discountonnotespayable应付票据折价advancesfromcustomers预收账款整理课件unearnedrevenue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整理课件registeredbonds记名债券couponbonds不记名债券termbonds到期还本债券serialbond分期还本债券整理课件convertiblebonds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整理课件couponrateornominalrate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应付债券溢价整理课件lossonredemptionofbonds赎回债券损失times