会计英语(第三版)（谷风教学）

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1、会计英语会计英语第三版1沐风教育Chapter 12沐风教育nAccountingn会计nBookkeepingn簿记nRelevancen相关性nObjectivityn客观性3沐风教育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4沐风教育nAssetn资产nLiabilityn负债nOwners equity/Capitaln所有者权益nRevenuen收入5沐风教育nExpensen费用nIncomen收益nGener

2、ally accepted accounting principlesn公认会计准则nFinancial Accounting Standards Boardn(FASB)n财务会计准则委员会6沐风教育nEntity Conceptn会计主体nCost principlen成本原则nDepreciationn折旧nGoing-concernn持续经营7沐风教育nStable-monetary-unitn货币计量单位nMatching principlen配比原则nFull-disclosure principlen充分披露原则nConsistency principlen一贯性原则8沐风教育n

3、Materiality 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9沐风教育nChinese Institute of Certified Public Accountantsn(CICPA)n中国注册会计师协会nFinancial accountingn财务会计nManagerial accountingn管理会计nTax accountingn税务会计10沐风

4、教育nAccounting Equationn会计等式nBusiness transactionn经济业务nEthics of accountingn会计职业道德11沐风教育Chapter 212沐风教育neconomic eventn经济业务nsource documentn原始凭证nexternal transactionn外部业务ninternal transactionn内部业务13沐风教育naccountn账户ndebitn借方ncreditn贷方nrules of debits and creditsn借贷规则14沐风教育ncashn现金ncash in bankn银行存款nrec

5、eivablen应收款项nprepaid expensen预付费用15沐风教育npayablen应付款项nunearned revenuen预收收入ninvestmentn投资nwithdrawaln提存16沐风教育ntemporary accountn暂时账户nnominal accountn虚账户nreal accountn实账户nchart of accountsn科目表17沐风教育ngeneral ledgern总分类账nnormal balancen正常余额njournalizingn记日记账ncompound journal entryn复合分录18沐风教育ngeneral jou

6、rnaln普通日记账npostingn过账naccounting cyclen会计循环ntrial balancen试算表19沐风教育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20沐风教育nvouchern记账凭证nreceipt vouchern收款凭证npayment vouchern付款凭证ntransfer vouchern转账凭证21沐风教育ndebt ration负债比率nfinancial leveragen财务杠杆22沐风教育Chapte

7、r 323沐风教育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24沐风教育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25沐风教育nunearned itemsn预收项目naccrued itemsn应计项目ndeferrals and accrualsn递延与应计ndepreciationn折旧26沐风教育ncontra accountn备抵账户nnet b

8、ook valuen账面净值nworksheetn工作底稿nclosing entriesn结账分录27沐风教育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28沐风教育ncolumnar journaln多栏式日记账 nunearned revenuen预收收入nAdvance from customersn预收账款nPrepaid expensen待摊费用29沐风教育nAccrued expensen预提费用ncl

9、assified balance sheetn分类资产负债表nworking capitaln营运资本nlong-term investmentn长期投资30沐风教育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31沐风教育ncommon sharesn普通股股本nretained earningn留存收益ncurrent rationn流动比率nliquidityn流动性32沐风教育Chapter 433沐风教育nservice e

10、nterprisen服务企业nmerchandising enterprisen商品流通企业nwholesalesn批发商nretailersn零售商34沐风教育nsales revenuen销售收入ncost of good soldn销售成本ngross profitn毛利noperating expensesn营业费用35沐风教育nmerchandise 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

11、折让36沐风教育ntrade discountsn商业折扣npurchase discountsn购货折扣ncredit itemsn付款条件ntransportation costsn运费37沐风教育nFOB destinationn目的地交货nFOB shipping pointn离岸价格nsales returns and allowancesn销售退回与折让nsales discountsn销售折扣38沐风教育ndebit memorandumn借项备忘录ncredit memorandumn贷项备忘录ninventory shrinkagen存货减值nmultiple-step in

12、come statementn多步式收益表39沐风教育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40沐风教育npurchases journaln购货日记账41沐风教育Chapter 542沐风教育ncash equivalentn现金等价物ncommercial papern商业票据ntreasury billsn国库券ninternal controlsn内部控制43沐风教育npetty cash fundn备用金nbank statementn银行对账单 n

13、debit memorandumn借项通知单ncredit memorandumn贷项通知单44沐风教育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45沐风教育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 markets

14、n短期投资市价下跌准备46沐风教育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47沐风教育nallowance methodn备抵法ndirect write off methodn直接冲销法ncredit card salesn信用卡销售npromissory noten期票48沐风教育nmaker n出票人npayeen受款人nmaturity daten到期日ndishonored note receivablen应收票据拒付49沐风教育ndiscou

15、nting 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50沐风教育npledging accounts receivable n应收账款抵押naccounts receivable turnovern应收账款周转率51沐风教育Chapter 652沐风教育nspecific identification methodn个别认定法nfirst-in,first-out methodn(FIFO)n先进先出法nlast-in,first-out m

16、ethodn(LIFO)n后进先出法nreplacement costsn重置成本53沐风教育nlower of cost or market(LCM)methodn成本与市价孰低法nraw materialsn原材料nwork in processn生产成本nfinished goodsn完工产品54沐风教育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55沐风教育ninventory shrinkagen存货短缺ngross m

17、arginn毛利nnet realizable valuen可变现净值nprovision for decline in value of inventoriesn存货跌价准备56沐风教育ngross profit methodn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57沐风教育Chapter 758沐风教育ncost methodn成本法nequity methodn权益法nsubsequent expendituresn后续

18、支出nthe straight-line(SL)method n直线法59沐风教育naccelerated methodsn加速折旧法nsum-of-the-years-digits methodn年数总和法ndeclining-balance method n余额递减法nchanges in estimaten估计变更60沐风教育npatentsn专利权ncopyrightsn版权nfranchisesn特许权ntrademarksn商标权61沐风教育ngood willn商誉npre-operating expensesn开办费ndeferred expensesn递延费用nimpairm

19、ent of long-term assetsn长期资产的减值62沐风教育ndebt securityn债权证券nequity expendituresn股权证券ncapital expendituresn资本性支出nrevenue expendituresn收益性支出63沐风教育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64沐风教育noff-balance sheet financingn表外融资nsubstance over formn实质重于形式

20、nnon-monetary exchangen非货币性交易nlump-sum purchasen一揽子购入65沐风教育nconstruction in progressn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66沐风教育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67沐风教育nreturn on ass

21、etsn资产报酬率nasset turnovern资产周转率68沐风教育Chapter 869沐风教育ncontingencyn或有事项ncontingent assetn或有资产ncontingent liabilityn或有负债ntime value of moneyn货币的时间价值70沐风教育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71沐风教育npresent value of an annuityn年金现值nbonds p

22、ayablen应付债券ndiscount on notes payablen应付票据折价nadvances from customersn预收账款72沐风教育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73沐风教育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74沐风

23、教育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75沐风教育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76沐风教育nloss on redemption of bondsn赎回债券损失ntimes interest earne

24、dn利息保障倍数77沐风教育Chapter 978沐风教育nsole proprietorshipsn独资企业npartnershipsn合伙企业nauthorized stockn核定股本noutstanding sharesn发行在外股份79沐风教育npar valuen面值nno-par valuen无面值ncommon stock&preferred stockn普通股与优先股nnoncumulative-dividend preferencen非累积优先股80沐风教育ncumulative-dividend preferencen累积优先股nparticipating-dividen

25、dpreferencen参加优先股nnonparticipating-dividend preferencen不参加优先股nstock subscriptionsn股票认购81沐风教育ncapital surplusn资本公积ndonated capitaln捐赠资本ntreasury stockn库藏股nstock buyoutn股票回购82沐风教育nretained earningsn留存收益nprior period adjustmentsn前期损益调整nearnings per sharen每股收益nappropriated(or Restricted)retained earningsn拨定留存收益83沐风教育nreserve fundn盈余公积ncash dividendsn现金股利nstock dividendsn股票股利nstock splitn股票分割84沐风教育ndividend yieldn股利报酬率nprice-earnings ration市盈率85沐风教育