會計英語(第三版)

1、會計英語(第三版)會計英語會計英語第三版會計英語(第三版)Chapter 1會計英語(第三版)nAccountingn會計nBookkeepingn簿記nRelevancen相關性nObjectivityn客觀性會計英語(第三版)nFeasibilityn可行性nIncome statement/nProfit and loss accountn利潤表nBalance sheetn資產(chǎn)負債表nCash flow statementn現(xiàn)金流量表會計英語(第三版)nAssetn資產(chǎn)nLiabilityn負債nOwners equity/Capitaln所有者權益nRevenuen收入會計英語(第三

2、版)nExpensen費用nIncomen收益nGenerally accepted accounting principlesn公認會計準則nFinancial Accounting Standards Boardn(FASB)n財務會計準則委員會會計英語(第三版)nEntity Conceptn會計主體nCost principlen成本原則nDepreciationn折舊nGoing-concernn持續(xù)經(jīng)營會計英語(第三版)nStable-monetary-unitn貨幣計量單位nMatching principlen配比原則nFull-disclosure principlen充分披

3、露原則nConsistency principlen一貫性原則會計英語(第三版)nMateriality principlen重要性原則nConservatism principlen謹慎性原則nDouble-entry systemn復式記賬nAmerican Institute of Certified Public Accountantsn(AICPA)n美國注冊會計師協(xié)會會計英語(第三版)nChinese Institute of Certified Public Accountantsn(CICPA)n中國注冊會計師協(xié)會nFinancial accountingn財務會計nManag

4、erial accountingn管理會計nTax accountingn稅務會計會計英語(第三版)nAccounting Equationn會計等式nBusiness transactionn經(jīng)濟業(yè)務nEthics of accountingn會計職業(yè)道德會計英語(第三版)Chapter 2會計英語(第三版)neconomic eventn經(jīng)濟業(yè)務nsource documentn原始憑證nexternal transactionn外部業(yè)務ninternal transactionn內部業(yè)務會計英語(第三版)naccountn賬戶ndebitn借方ncreditn貸方nrules of de

5、bits and creditsn借貸規(guī)則會計英語(第三版)ncashn現(xiàn)金ncash in bankn銀行存款nreceivablen應收款項nprepaid expensen預付費用會計英語(第三版)npayablen應付款項nunearned revenuen預收收入ninvestmentn投資nwithdrawaln提存會計英語(第三版)ntemporary accountn暫時賬戶nnominal accountn虛賬戶nreal accountn實賬戶nchart of accountsn科目表會計英語(第三版)ngeneral ledgern總分類賬nnormal balance

6、n正常余額njournalizingn記日記賬ncompound journal entryn復合分錄會計英語(第三版)ngeneral journaln普通日記賬npostingn過賬naccounting cyclen會計循環(huán)ntrial balancen試算表會計英語(第三版)nadjustmentn賬項調整 nadjusted trial balancen調整后試算表nclosingn結賬npost-closing trail balancen結賬后試算表會計英語(第三版)nvouchern記賬憑證nreceipt vouchern收款憑證npayment vouchern付款憑證nt

7、ransfer vouchern轉賬憑證會計英語(第三版)ndebt ration負債比率nfinancial leveragen財務杠桿會計英語(第三版)Chapter 3會計英語(第三版)ntime periodn會計期間nfiscal yearn財政年度ncalendar yearn日歷年度nnatural business yearn自然經(jīng)營年度會計英語(第三版)nadjustmentsn賬項調整naccrual basisn應計制、權責發(fā)生制ncash basisn現(xiàn)金制、收付實現(xiàn)制nprepaid itemsn預付項目會計英語(第三版)nunearned itemsn預收項目nac

8、crued itemsn應計項目ndeferrals and accrualsn遞延與應計ndepreciationn折舊會計英語(第三版)ncontra accountn備抵賬戶nnet book valuen賬面凈值nworksheetn工作底稿nclosing entriesn結賬分錄會計英語(第三版)nincome summaryn收益匯總nbookkeeping proceduresn賬務處理程序nsummarized vouchersn匯總記賬憑證ncategorized accounts summaryn科目匯總表會計英語(第三版)ncolumnar journaln多欄式日記賬

9、 nunearned revenuen預收收入nAdvance from customersn預收賬款nPrepaid expensen待攤費用會計英語(第三版)nAccrued expensen預提費用nclassified balance sheetn分類資產(chǎn)負債表nworking capitaln營運資本nlong-term investmentn長期投資會計英語(第三版)ntangible fixed assetn固定資產(chǎn)nintangible fixed assetn無形資產(chǎn)nshareholders equityn股東權益ncontributed capitaln繳入資本會計英語(

10、第三版)ncommon sharesn普通股股本nretained earningn留存收益ncurrent rationn流動比率nliquidityn流動性會計英語(第三版)Chapter 4會計英語(第三版)nservice enterprisen服務企業(yè)nmerchandising enterprisen商品流通企業(yè)nwholesalesn批發(fā)商nretailersn零售商會計英語(第三版)nsales revenuen銷售收入ncost of good soldn銷售成本ngross profitn毛利noperating expensesn營業(yè)費用會計英語(第三版)nmerchan

11、dise inventoryn商品存貨nperiodic inventory systemn定期盤存制nperpetual inventory system n永續(xù)盤存制npurchase returns and allowancesn購貨退回與折讓會計英語(第三版)ntrade discountsn商業(yè)折扣npurchase discountsn購貨折扣ncredit itemsn付款條件ntransportation costsn運費會計英語(第三版)nFOB destinationn目的地交貨nFOB shipping pointn離岸價格nsales returns and allow

12、ancesn銷售退回與折讓nsales discountsn銷售折扣會計英語(第三版)ndebit memorandumn借項備忘錄ncredit memorandumn貸項備忘錄ninventory shrinkagen存貨減值nmultiple-step income statementn多步式收益表會計英語(第三版)nspecial journaln特種日記賬nsubsidiary ledgern明細分類賬ncontrol accountn控制賬戶nsales journaln銷售日記賬會計英語(第三版)npurchases journaln購貨日記賬會計英語(第三版)Chapter 5

13、會計英語(第三版)ncash equivalentn現(xiàn)金等價物ncommercial papern商業(yè)票據(jù)ntreasury billsn國庫券ninternal controlsn內部控制會計英語(第三版)npetty cash fundn備用金nbank statementn銀行對賬單 ndebit memorandumn借項通知單ncredit memorandumn貸項通知單會計英語(第三版)nbank reconciliationn銀行余額調節(jié)表ndeposit in transitn在途存款noutstanding checksn未兌現(xiàn)支票nservice chargesn手續(xù)費會

14、計英語(第三版)nnonsufficient funds checksn存款不足退票ntemporary investmentn短期投資nlower of cost or marketn成本與市價孰低nallowance to reduce temporary investments to marketsn短期投資市價下跌準備會計英語(第三版)nbad debtsn壞賬nwrite offn注銷nbad debt recoveryn壞賬回收naging of accounts receivable methodn賬齡分析法會計英語(第三版)nallowance methodn備抵法ndirec

15、t write off methodn直接沖銷法ncredit card salesn信用卡銷售npromissory noten期票會計英語(第三版)nmaker n出票人npayeen受款人nmaturity daten到期日ndishonored note receivablen應收票據(jù)拒付會計英語(第三版)ndiscounting note receivablen應收票據(jù)貼現(xiàn)nproceedsn貼現(xiàn)所得ncontingent liabilityn或有負債nselling accounts receivablen應收賬款出售會計英語(第三版)npledging accounts rece

16、ivable n應收賬款抵押naccounts receivable turnovern應收賬款周轉率會計英語(第三版)Chapter 6會計英語(第三版)nspecific identification methodn個別認定法nfirst-in, first-out methodn(FIFO)n先進先出法nlast-in, first-out methodn(LIFO)n后進先出法nreplacement costsn重置成本會計英語(第三版)nlower of cost or market (LCM) methodn成本與市價孰低法nraw materialsn原材料nwork in p

17、rocessn生產(chǎn)成本nfinished goodsn完工產(chǎn)品會計英語(第三版)nwork-in-process inventoryn在產(chǎn)品nmanufacturing overheadn制造成本ntransportation-in n運輸費用nincome Manipulaten利潤操縱會計英語(第三版)ninventory shrinkagen存貨短缺ngross marginn毛利nnet realizable valuen可變現(xiàn)凈值nprovision for decline in value of inventoriesn存貨跌價準備會計英語(第三版)ngross profit me

18、thodn毛利率法nretail inventory methodsn零售價格法ninventory turnover n存貨周轉率nnumber of days sales in inventory n存貨周轉天數(shù)會計英語(第三版)Chapter 7會計英語(第三版)ncost methodn成本法nequity methodn權益法nsubsequent expendituresn后續(xù)支出nthe straight-line (SL) method n直線法會計英語(第三版)naccelerated methodsn加速折舊法nsum-of-the-years-digits methodn

19、年數(shù)總和法ndeclining-balance method n余額遞減法nchanges in estimaten估計變更會計英語(第三版)npatentsn專利權ncopyrightsn版權nfranchisesn特許權ntrademarksn商標權會計英語(第三版)ngood willn商譽npre-operating expensesn開辦費ndeferred expensesn遞延費用nimpairment of long-term assetsn長期資產(chǎn)的減值會計英語(第三版)ndebt securityn債權證券nequity expendituresn股權證券ncapital

20、expendituresn資本性支出nrevenue expendituresn收益性支出會計英語(第三版)nland improvementsn土地改良nnon-depreciable assetsn非折舊資產(chǎn)noperating leasn經(jīng)營租賃nfinancing leasen籌資租賃會計英語(第三版)noff-balance sheet financingn表外融資nsubstance over formn實質重于形式nnon-monetary exchangen非貨幣性交易nlump-sum purchasen一攬子購入會計英語(第三版)nconstruction in progr

21、essn在建工程ndouble-declining-balance methodn雙倍余額遞減法nresidual valuen殘值ncarrying valuen賬面余額會計英語(第三版)nfixed assets pending disposaln固定資產(chǎn)清理ndepletionn折耗nproduction methodn(activity method)n工作量法namortizationn攤銷會計英語(第三版)nreturn on assetsn資產(chǎn)報酬率nasset turnovern資產(chǎn)周轉率會計英語(第三版)Chapter 8會計英語(第三版)ncontingencyn或有事項n

22、contingent assetn或有資產(chǎn)ncontingent liabilityn或有負債ntime value of moneyn貨幣的時間價值會計英語(第三版)nsimple versus compound interestn單利與復利nfuture valuen終值npresent valuen現(xiàn)值nfuture value of an annuityn年金終值會計英語(第三版)npresent value of an annuityn年金現(xiàn)值nbonds payablen應付債券ndiscount on notes payablen應付票據(jù)折價nadvances from cust

23、omersn預收賬款會計英語(第三版)nunearned revenuen預收賬款ntemporary differencesn臨時性差異npermanent differencesn永久性差異ncurrent maturities of long-term obligationn一年之內到期的長期負債會計英語(第三版)nregistered bondsn記名債券ncoupon bondsn不記名債券nterm bondsn到期還本債券nserial bondn分期還本債券會計英語(第三版)nconvertible bondsn可轉換債券ncallable bondsn可贖回債券nsecured bondn有擔保債券ndebenture bondsn無擔保債券或風險債券會計英語(第三版)ncoupon rate or nominal raten票面利率或名義利率nmarket or effective raten市場利率或實際利率ndiscount on bonds payablen應付債券折價npremium on bonds payable n應付債券溢價會計英語(第三版)nloss on redemption of bondsn贖回債券損失ntimes interest earnedn利息保障倍數(shù)會計英語(第三版)Chapter 9會計英語(第三版)nsole pr