专英复习要点

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1、Chapter 1 Users of accounting information会计信息旳使用者Financial accounting 财务会计Managerial accounting 管理会计Ethics-a key concept道德Generally accepted accounting printing公认会计准则Relevant Information有关Reliable Information可靠Comparable Information可比较Seting accounting principles制定会计准则Principles and assumptions of a

2、ccounting会计假设和原则Revenue recognition principle收入确认Cost principle 成本Matching principle 配比 Full disclosure principle 充足揭示 Going-concern assumption持续经营Monetary unit assumption 货币单位 Business entity assumption会计主体Time period assumption 会计分期Forms of business entities企业形式Expanded accounting equation会计等式Fina

3、nclal statements财务报表2、source documents原始凭证Prepare and analyze the trial balance试算平衡表Post journal information to ledger accounts分类帐Checks支票Bills from suppliers供货商帐单Purchase orders订单 Bank statements银行对帐单account帐户 asset accounts资产帐户general ledger总分类帐Accounts receivable应收帐款Notes receivable应收票据Prepaid ac

4、counts预付帐户Liability accounts负债帐户Accounts payable应付帐款Notes payable应付票据Accrued liabilities应计负债Unearned revenue预收收入Owners capital所有者资本Equity accounts权益帐户Ledger and chart of accounts分类帐和会计科目表debits and credits借贷double-entry accounting复式记帐An account balance余额Balance column account三栏式帐户debt to assets rati

5、o债务与资产比率the accounting period会计期间Accrual basis权责发生制 cash basis收付实现制adjusting accounts调整帐户Prepaid (deferred) expenses 预付（递延）费用Profit margin利润率4、completing the accounting cycle会计循环Temporary and permanent accounts临时与永久帐户recording closing entries记录结帐分录post-closing trial balance结帐后试算平衡classified balance

6、sheet分类旳资产负债表normal operating cycle经营周期Current assets流动资产Long-term investments 长期投资Intangible assets无形资产Current liabilities 流动负债Long-term liabilities 长期负债current ratio流动比率inventory systems 存货系统peretual and periodic inventory永续盘存制与定期盘存制trade discounts商业折扣Seller 卖方 Invoice date 发票日期Purchaser买方Order da

7、te订单日期Credit terms 信用条款Freight terms运送条款total invoice发票总价urchase discounts购置折扣Credit terms信用条款Amount due到期金额Discount period折扣期Credit period信用期Transportation and ownership transfer运送成本与所有权转移Acid-test ratio酸性试验比率 Quick assets 速动资产gross margin ratio毛利率Goods in transit在途货品 Goods on consignment代销货品Goods

8、damaged or obsolete损坏或过期货品 Goods on consignment代销货品Consignee承销人Internal controls and taking a physical count内部控制与存货清点Specific identification单独确认法 FIFO 先进先出法LIFO 后进先出法Weighted Average加权平均法Lower of cost or market成本与市价孰低法replacement cost重置成本inventory turnover存货周转率days sales in inventory存货周转天数Control pr

9、inciple控制原则 Relevance principle有关性原则 Flexibility principle 灵活性原则 Compatibility principle适合性原则 Cost-benefit principle成本收益原则 Source documents原始凭证Storage存储器Hard drive硬盘Paper document纸质文献Printer打印机Monitor显示屏LCD projectors液晶投影仪Web communications网络通讯subsidiary ledgers明细分类帐Controlling account总帐Adjusting en

10、tries调整分录 Reversing entries转回分录Closing entries结帐分录segment return on assets部门资产回报率8、cash and cash equivalents现金等价物certified checks保付支票, and money orders汇票.Readily convertible可转换旳 Close to maturity date 到期日cash over and short现金溢缺petty cash备用金voucher system凭单制Bank Account银行帐户Signature cards预留签字卡Checks支

11、票Bank Statements银行对帐单Electronic funds transfer电子资金转帐Deposit tickets存款回单bank reconciliation银行对帐调整Nonsufficient funds check (NSF) 空头支票.Deposits in transit在途存款.Outstanding checks未兑现支票days sales uncollected应收帐款回收天数installment accounts receivable分期付款旳应收帐款Direct write-off method直接冲销法Allowance method备抵法Con

12、tra-asset account资产备抵帐户Percent of Sales method 销售额比例法Accounts receivable methods应收帐款法Term期限Principal本金Interest Rate利率Payee收款人Maker出票人Due Date到期日Accounts receivable turnover应收帐款周转率Plant assets固定资产Acquisition cost excludes financing charges 融资费用Land improvements土地改良Machinery and equipment机器设备relative

13、fair market values公允价值.depreciation折旧Salvage value折余价值 Useful life使用年限Straight-line直线法Units-of-production生产单位法Declining-balance余额递减法 Double-declining-balance method双倍余额递减法Disposals of plant assets固定资产旳处置Discarding plant assets固定资产旳报废Selling plant assets固定资产旳发售Natural resources自然资源depletion消耗.intangi

14、blenassets无形资产cost determination and amortization成本确定与摊销Patents专利Copyrights版权Leaseholds租赁权Leasehold improvements租赁改良Franchises & Licenses特许与经营权Goodwill商誉Trademarks & Trade Names 商标与商名Known(determinable)liabilities已知（可确定旳）负债Accounts payable应付帐款Sales taxes payable应付销售税Unearned revenues预收收入Short-term n

15、otes payable短期应付票据Payroll liabilities工资负债Multi-period known liabilities多期已知负债Face value面值Employer payroll deductions职工工资扣除项目Employee income tax职工收入税Employer payroll taxes雇主工资税Federal and state unemployment texes联邦与州失业保险税known obligation已知义务healthand pension benefits健康与退休金福利vacation benefits休假福利bonus

16、 plans奖金计划warranty liabilities质量保证负债contingent liabilities或有负债Potential legal claims潜在旳官司Debt guarantees 债务担保12、bond financing债券融资Bond issuing procedures债券发行程序underwriter承销商trustee受托人issuing bonds at par平价发行债券bond discount or premium折价或溢价债券Contra-Liability account负债备抵帐户Maturity value到期价值Carrying val

17、ue帐面价值Amortizing a bond discount摊销债券折扣straight-line method直线法present value of a discount bond折价债券旳现值bond retirment债券偿还At maturity到期时Mortgage notes and bonds房屋抵押贷款票据与债券Convertible and callable可转换旳与可回购旳Investments in Securities证券投资Trading securities交易性证券Held-to-maturity securities持有至到期证券Available-for-

18、sale securities可供销售旳证券Cost or market value method成本或市场价值Equity method权益法Consolidated financial statements合并财务报表Investment in quity securtiesI with controlling influence控制性影响Profit margin利润率Total asset turnover资产周转率Return on total assets资产回报率Cash dividends现金股利Date of declaration宣布日Date of record记录日Date of payment支付日Stock dividends股票股利Stock splits拆股 Preferres stock优先股 treasury stock库存股Dividends in arrears拖欠股利financial leverage财务杠杆appropriafed retained earnings 划拨旳留存收益stock options股票期权 earnings per share每股净收益