會(huì)計(jì)英語—財(cái)務(wù)會(huì)計(jì)

1、會(huì)計(jì)英語會(huì)計(jì)英語財(cái)務(wù)會(huì)計(jì)Chapter 1naccountingn會(huì)計(jì)，會(huì)計(jì)學(xué)nenterprisesn企業(yè)ndecision makingn制定決策npublic accountingn公共會(huì)計(jì)ncertified public accountants(CPAs)n注冊(cè)會(huì)計(jì)師nincome taxn所得稅ncash flow prospectsn現(xiàn)金流預(yù)測(cè)nauditingn審計(jì)ncost accountingn成本會(huì)計(jì)ninternal controln內(nèi)部控制nprivate accounting n私人會(huì)計(jì)（企業(yè)會(huì)計(jì)）ngovernment accountingn政府會(huì)計(jì)nnonpro

2、fit organizationsn非營(yíng)利組織ntax planningn稅務(wù)籌劃nexecutivesn高級(jí)管理人員nprofessional judgmentn職業(yè)判斷力nethical standardn道德準(zhǔn)則nintegrityn整合性nAICPAn美國注冊(cè)會(huì)計(jì)師協(xié)會(huì)Chapter 2ntheoretical frameworkn理論框架nconceptual frameworkn概念框架naccounting objectiven會(huì)計(jì)目標(biāo)nqualitative characteristicsn質(zhì)量特征naccounting elementsn會(huì)計(jì)要素nmeasurement an

3、d recognition n確認(rèn)與計(jì)量nassetn資產(chǎn)nliabilitiesn負(fù)債nequityn權(quán)益nrevenuen收入nexpensen費(fèi)用nnet income(net loss)n凈收益或凈虧損naccounting entityn會(huì)計(jì)主體ngoing concernn持續(xù)經(jīng)營(yíng)nmonetary unitn貨幣計(jì)量naccrual-basisn權(quán)責(zé)發(fā)生制（應(yīng)計(jì)制）nrealization principlen實(shí)現(xiàn)原則nfull disclosuren充分反映nmaterialityn重要性nconstraintn約束nconservatismn穩(wěn)健性nindustry prac

4、ticesn行業(yè)實(shí)務(wù)Chapter 3naccounting cyclen會(huì)計(jì)循環(huán)naccounting entryn會(huì)計(jì)分錄naccounting equationn會(huì)計(jì)等式nledger accountn分類賬nadjusted trial balancen調(diào)整后試算表nafter-closing trial balancen結(jié)賬后試算表nbalance sheet accountn資產(chǎn)負(fù)債表賬戶nbook of original entryn原始分類賬簿nchronological recordn序時(shí)記錄nclosing entryn結(jié)賬分錄nclosing the accountsn結(jié)

5、賬ncredit balancen貸方余額ndebit balancen借方余額ndepreciation expensen折舊費(fèi)用ndouble-entry accountingn復(fù)式記賬制nend-of-period adjusting entriesn期末調(diào)整分錄nincome statement accountn收益表賬戶nincome summary accountn收益匯總賬戶nnominal accountn虛賬戶npermanent accountn永久性賬戶ntemporary accountn臨時(shí)性賬戶nunadjusted trial balancen調(diào)整前試算表Chap

6、ter 4nfinancial statementn財(cái)務(wù)報(bào)表nfinancial conditionn財(cái)務(wù)狀況nbalance sheetn資產(chǎn)負(fù)債表nincome statement n收益表nstatement of cash flown現(xiàn)金流量表nretained earningsn留存收益nsingle-step approachn單步法nmultiple-step approachn多步法ncosts of goods soldn銷貨成本ngross profitn毛利noperating incomen營(yíng)業(yè)收入nsales returns and allowancesn銷售退回與折

7、讓nselling expensesn銷售費(fèi)用nadministrative expensesn管理費(fèi)用nother incomen其他收入（支出）noffsetn抵消nyieldn產(chǎn)生ncombined statementn合并報(bào)表Chapter 5nagain schedulen賬齡分析表nallowance for doubtful accounts n壞賬準(zhǔn)備nallowance methodn備抵法nallowancen備抵，減值準(zhǔn)備nbad debt recoveryn已確認(rèn)壞賬的收回nbed debt expensen壞賬費(fèi)用nbank chargesn銀行手續(xù)費(fèi)nbank cr

8、edit memorandumn銀行貸項(xiàng)通知nbank debit memorandumn銀行借項(xiàng)通知nbank reconciliationn銀行存款調(diào)節(jié)表nbank statementn銀行對(duì)賬單ncash over and shortn現(xiàn)金溢缺ncashiern出納員ncheckn支票ncollectn收款ndeposit in transitn在途存款ndirect write-off methodn直接轉(zhuǎn)銷法ndiscountn貼現(xiàn)ndishonored note receivablen無法兌現(xiàn)的應(yīng)收票據(jù)ndoubtful account expensen壞賬費(fèi)用nface valu

9、en面值nIAS(International Accounting Standard)n國際會(huì)計(jì)準(zhǔn)則nIOU(I owe you)n欠條nLCM(Lower of Cost or Market rule)n成本與市價(jià)孰低原則nmarketable securityn有價(jià)證券nmerchandisen商品；存貨nmiscellaneous expense (income)n雜項(xiàng)費(fèi)用（收入）nmoney ordern匯款單nNSF(no sufficient funds)n存款不足nnotes received discountedn應(yīng)收票據(jù)貼現(xiàn)noutstanding checkn未兌現(xiàn)支票np

10、ayeen收款人npetty cashn備用金nprincipaln本金nproceedsn現(xiàn)值npromissory noten本票nrealizable valuen可變現(xiàn)凈值，可變現(xiàn)價(jià)值nreceivablen應(yīng)收款項(xiàng)nsell on creditn賒銷ntemporary investmentsn短期投資nturn over n報(bào)銷nwrite-offn轉(zhuǎn)銷；沖銷non creditn賒賬Chapter 6nactual physical countn實(shí)地盤點(diǎn)naverage cost methodn平均成本法ncontra accountn抵消賬戶ncost of goods ava

11、ilable for salen可供銷售的商品成本ncurrent replacement cost現(xiàn)時(shí)的重置成本ndeflationn通貨緊縮nending inventoryn期末存貨nFIFO(first-in, first-out method)n先進(jìn)先出法nfinished goodsn產(chǎn)成品nfreight-inn運(yùn)費(fèi)ngoods in process of manufacturen在產(chǎn)品ngoods in transitn在途存貨ngoods on handn庫存商品ninflationn通貨膨脹nLIFO(last-in, first-out method)n后進(jìn)先出法nper

12、iodic inventory systemn定期盤存制nperpetual inventory system n永續(xù)盤存制nphysical inventory systemn實(shí)地盤存制npreceding yearn以前年度npurchases returns and allowancesn購貨退回及折讓nraw materials n原材料nretail pricen零售價(jià)格nspecific identification methodn個(gè)別辨認(rèn)法ntransportation-in (out)n進(jìn)（銷）貨運(yùn)費(fèi)nweight averagen加權(quán)平均Chapter 7naccumulat

13、ed depletionn累計(jì)折耗naccumulated depreciationn累計(jì)折舊nacquisition costn取得成本nallocationn分配namortizationn攤銷ncapital expendituren資本性支出ncarrying valuen結(jié)轉(zhuǎn)價(jià)值ncopyrightn版權(quán)ndelivery costn運(yùn)費(fèi)ndepletionn折耗ndepreciable costn可折舊成本ndeteriorationn磨損ndisposal of plant assetn固定資產(chǎn)的處置ndouble-declining-balance methodn雙倍余額遞減（

14、折舊）法nestimated residual valuen預(yù)計(jì)殘值nexpected useful lifen預(yù)計(jì)使用年限nfair market valuen公平市場(chǎng)價(jià)值；公允價(jià)值nfixed assetn固定資產(chǎn)nfreight chargen運(yùn)費(fèi)ngoodwilln商譽(yù)nincidental costn雜項(xiàng)費(fèi)用；附加費(fèi)用ninitial costn初始成本ninstallation costn安裝費(fèi)ninstallmentn分期付款nintangible assetn無形資產(chǎn)nlegal feen法務(wù)費(fèi)nlist pricen標(biāo)價(jià)nnatural resourcen自然資源nobsol

15、eten過時(shí)noffsetn抵消；補(bǔ)償nout of servicen報(bào)廢npatentn專利權(quán)nproductive capacityn生產(chǎn)能力nproportional allocationn按比例分配nresearch and developmentn研究與開發(fā)nrevenue expendituren收益性支出nscrap valuen殘值nstraight-line methodn直線（折舊）法nsum-of-the-years-digits methodn年數(shù)總和（折舊）法ntrade inn置換；以舊換新ntrade-in allowancen置換讓價(jià)ntrademarkn商標(biāo)權(quán)

16、nunit depreciationn單元折舊額nunits-of-production methodn產(chǎn)量（折舊）伐nuseful lifen使用年限nwasting assetn減耗資產(chǎn)nwear outn磨損Chapter 8ncurrent liabilityn流動(dòng)負(fù)債naccounts payablen應(yīng)付賬款nshort-term note payablen短期應(yīng)付票據(jù)ncurrent installment of long-termn一年內(nèi)到期的長(zhǎng)期負(fù)債naccrued expensen應(yīng)計(jì)費(fèi)用npayrolln薪水nunearned revenuesn預(yù)收收益ncontinge

17、nt liabilityn或有負(fù)債nfinancial statement noten會(huì)計(jì)報(bào)表附注Chapter 9nbonds payablen應(yīng)付債券nconvertible bondsn可轉(zhuǎn)換債券ncallable bondsn可贖回債券npresent valuen現(xiàn)值nfuture valuen終值neffective interest raten實(shí)際利率ncontract interest raten票面利率nearnings per sharen每股收益nsecured/mortgage bondsn抵押債券ndebenturesn信用債券npremium on a bondn債

18、券溢價(jià)ndiscount on a bondn債券折價(jià)nunderwritern承諾支付Chapter 10ncommon stockn普通股nPaid-in Capital in Excess of Par, common stockn資本公積（普通股）ncapital stockn股本ncash dividendsn現(xiàn)金股利nlegal capitaln法定資本npar valuen面值npreferred stockn優(yōu)先股nstockholders equityn股東權(quán)益nstock dividendsn股票股利nstock splitsn股票分割ntreasury stockn庫藏股Chapter 11ncash flown現(xiàn)金流量ncash inflown現(xiàn)金流入ncash outflown現(xiàn)金流出ncash equivalentn現(xiàn)金等價(jià)物ndirect methodn直接法nfinancing activityn融資活動(dòng)nindirect methodn間接法ninvesting activityn投資活動(dòng)nnet cash flown現(xiàn)金凈流量noperating activityn經(jīng)營(yíng)活動(dòng)Chapter 12nassets management analysisn