會(huì)計(jì)英語—基礎(chǔ)會(huì)計(jì)

1、會(huì)計(jì)英語會(huì)計(jì)英語基礎(chǔ)會(huì)計(jì)1語言資格考試PPTChapter 12語言資格考試PPTnaccounting n會(huì)計(jì)，會(huì)計(jì)學(xué)ninformation systemn信息系統(tǒng)nenterprisen企業(yè)nbusinessn商業(yè)，企業(yè)3語言資格考試PPTndecision makingn制定決策nbookkeepingn簿記ntransactionn交易，經(jīng)濟(jì)業(yè)務(wù)ninvestorn投資者4語言資格考試PPTncreditorn債權(quán)人nnonprofit organizationn非營(yíng)利性組織nreturn ofn（投資）回收nreturn onn（投資）回報(bào)，報(bào)酬5語言資格考試PPTncash fl

2、own現(xiàn)金流量6語言資格考試PPTChapter 27語言資格考試PPTnaccounting standardn會(huì)計(jì)規(guī)范naccounting assumptionsn會(huì)計(jì)假設(shè)naccounting entityn會(huì)計(jì)主體ngoing concernn持續(xù)經(jīng)營(yíng)8語言資格考試PPTnmonetary unitn貨幣計(jì)量naccounting periodn會(huì)計(jì)分期ncash-basisn現(xiàn)金收付制naccrual-basisn權(quán)責(zé)發(fā)生制（應(yīng)計(jì)制）9語言資格考試PPTncost principlen成本原則nrealization principlen實(shí)現(xiàn)原則nmatching principl

3、en配比原則nobjective principlen客觀性原則10語言資格考試PPTnconsistency principlen一致性原則nfull disclosuren充分反映nmaterialityn重要性nconservatismn穩(wěn)健性11語言資格考試PPTChapter 312語言資格考試PPTnasset n資產(chǎn)nliabilityn負(fù)債nowners equityn所有者權(quán)益naccounting equationn會(huì)計(jì)平衡公式13語言資格考試PPTnfiscal yearn會(huì)計(jì)年度ntransactionn交易，業(yè)務(wù)nbasic accounting elementsn基

4、本會(huì)計(jì)要素ndrawingn提款，資本撤回14語言資格考試PPTnnet incomen凈收益nnet lossn凈損失nexpensen費(fèi)用nrevenuen收入15語言資格考試PPTChapter 416語言資格考試PPTnaccount n賬戶nT-accountnT形賬戶ndouble-entry accountingn復(fù)式記賬制ndebitn借方17語言資格考試PPTncreditn貸方nsource documentn原始憑證npermanent accountsn永久性賬戶ntemporary accountn臨時(shí)性賬戶18語言資格考試PPTnjournalizingn記日記賬n

5、book of original entryn原始分錄的記錄nchart of accountsn會(huì)計(jì)科目表nbalancen余額19語言資格考試PPTChapter 520語言資格考試PPTnaccounting cyclen會(huì)計(jì)循環(huán)nentryn會(huì)計(jì)分錄ngeneral journaln普通日記賬njournalizingn記日記賬21語言資格考試PPTnledgern分類賬npostingn過賬nspecial journalsn特種日記賬nsource documentn原始憑證22語言資格考試PPTnsubsidiary ledgersn明細(xì)分類賬ntrial balancen試算平

6、衡表nerror correction n差錯(cuò)更正23語言資格考試PPTChapter 624語言資格考試PPTnaccumulated depreciationn累計(jì)折舊nadjusting entriesn調(diào)整分錄nadjusted trial balancen調(diào)整后試算平衡ncontra-asset accountn備抵賬戶25語言資格考試PPTnclosing entriesn結(jié)賬分錄ncapital stockn股本ndepreciation expensen折舊費(fèi)用npost-closing trial balancen結(jié)賬后試算平衡26語言資格考試PPTnprepaid expe

7、nsen待攤費(fèi)用nincome summaryn收益匯總，本年利潤(rùn)ninsurance policiesn保險(xiǎn)，保單nmiscellaneous expensesn雜項(xiàng)費(fèi)用，其他費(fèi)用27語言資格考試PPTnrevenue earnedn已實(shí)現(xiàn)收入nunearned revenuen預(yù)收賬款（未實(shí)現(xiàn)收入）28語言資格考試PPTChapter 729語言資格考試PPTnfinancial statementn財(cái)務(wù)報(bào)表nbalance sheetn資產(chǎn)負(fù)債表nincome statementn利潤(rùn)表nstatement of cash flowsn現(xiàn)金流量表30語言資格考試PPTnfinancial

8、 conditionn財(cái)務(wù)狀況nretained earningsn留存收益naccrual-basisn權(quán)責(zé)發(fā)生制ncash-basisn現(xiàn)金收付制31語言資格考試PPTncash of goods sold(COGS)n銷貨成本ngross profitn毛利nsales returns and allowancesn銷售退回及折讓ncash flown現(xiàn)金流量32語言資格考試PPTndividendsn股利ncash inflown現(xiàn)金流入 ncash outflown現(xiàn)金流出nnet cash flown現(xiàn)金凈流量33語言資格考試PPTnoperating activityn經(jīng)營(yíng)活動(dòng)ninvesting activityn投資活動(dòng)nfinancing activityn融資活動(dòng)34語言資格考試PPTChapter 835語言資格考試PPTnequity financingn股權(quán)融資ndebt financingn債權(quán)融資nraw materialn原材料ndirect materialn直接材料36語言資格考試PPTndirect laborn直接工資nmanufacturing overheadn制造費(fèi)用nwork in progress