會計英語(第三版)

會計英語第三版 Chapter 1 n Accountingn會計n Bookkeepingn簿記n Relevancen相關(guān)性n Objectivityn客觀性 n Feasibilityn可行性n Income statement/n Profit and loss accountn利潤表n Balance sheetn資產(chǎn)負(fù)債表n Cash flow statementn現(xiàn)金流量表 n Assetn資產(chǎn)n Liabilityn負(fù)債n Owners equity/Capitaln所有者權(quán)益n Revenuen收入 n Expensen費用n Incomen收益n Generally accepted accounting principlesn公認(rèn)會計準(zhǔn)則n Financial Accounting Standards Boardn (FASB)n財務(wù)會計準(zhǔn)則委員會 n Entity Conceptn會計主體n Cost principlen成本原則n Depreciationn折舊n Going-concernn持續(xù)經(jīng)營 n Stable-monetary-unitn貨幣計量單位n Matching principlen配比原則n Full-disclosure principlen充分披露原則n Consistency principlen一貫性原則 n Materiality principlen重要性原則n Conservatism principlen謹(jǐn)慎性原則n Double-entry systemn復(fù)式記賬n American Institute of Certified Public Accountantsn (AICPA)n美國注冊會計師協(xié)會 n Chinese Institute of Certified Public Accountantsn (CICPA)n中國注冊會計師協(xié)會n Financial accountingn財務(wù)會計n Managerial accountingn管理會計n Tax accountingn稅務(wù)會計 n Accounting Equationn會計等式n Business transactionn經(jīng)濟(jì)業(yè)務(wù)n Ethics of accountingn會計職業(yè)道德 Chapter 2 n economic eventn經(jīng)濟(jì)業(yè)務(wù)n source documentn原始憑證n external transactionn外部業(yè)務(wù)n internal transactionn內(nèi)部業(yè)務(wù) n accountn賬戶n debitn借方n creditn貸方n rules of debits and creditsn借貸規(guī)則 n cashn現(xiàn)金n cash in bankn銀行存款n receivablen應(yīng)收款項n prepaid expensen預(yù)付費用 n payablen應(yīng)付款項n unearned revenuen預(yù)收收入n investmentn投資n withdrawaln提存 n temporary accountn暫時賬戶n nominal accountn虛賬戶n real accountn實賬戶n chart of accountsn科目表 n general ledgern總分類賬n normal balancen正常余額n journalizingn記日記賬n compound journal entryn復(fù)合分錄 n general journaln普通日記賬n postingn過賬n accounting cyclen會計循環(huán)n trial balancen試算表 n adjustmentn賬項調(diào)整 n adjusted trial balancen調(diào)整后試算表n closingn結(jié)賬n post-closing trail balancen結(jié)賬后試算表 n vouchern記賬憑證n receipt vouchern收款憑證n payment vouchern付款憑證n transfer vouchern轉(zhuǎn)賬憑證 n debt ration負(fù)債比率n financial leveragen財務(wù)杠桿 Chapter 3 n time periodn會計期間n fiscal yearn財政年度n calendar yearn日歷年度n natural business yearn自然經(jīng)營年度 n adjustmentsn賬項調(diào)整n accrual basisn應(yīng)計制、權(quán)責(zé)發(fā)生制n cash basisn現(xiàn)金制、收付實現(xiàn)制n prepaid itemsn預(yù)付項目 n unearned itemsn預(yù)收項目n accrued itemsn應(yīng)計項目n deferrals and accrualsn遞延與應(yīng)計n depreciationn折舊 n contra accountn備抵賬戶n net book valuen賬面凈值n worksheetn工作底稿n closing entriesn結(jié)賬分錄 n income summaryn收益匯總n bookkeeping proceduresn賬務(wù)處理程序n summarized vouchersn匯總記賬憑證n categorized accounts summaryn科目匯總表 n columnar journaln多欄式日記賬 n unearned revenuen預(yù)收收入n Advance from customersn預(yù)收賬款n Prepaid expensen待攤費用 n Accrued expensen預(yù)提費用n classified balance sheetn分類資產(chǎn)負(fù)債表n working capitaln營運資本n long-term investmentn長期投資 n tangible fixed assetn固定資產(chǎn)n intangible fixed assetn無形資產(chǎn)n shareholders equityn股東權(quán)益n contributed capitaln繳入資本 n common sharesn普通股股本n retained earningn留存收益n current rationn流動比率n liquidityn流動性 Chapter 4 n service enterprisen服務(wù)企業(yè)n merchandising enterprisen商品流通企業(yè)n wholesalesn批發(fā)商n retailersn零售商 n sales revenuen銷售收入n cost of good soldn銷售成本n gross profitn毛利n operating expensesn營業(yè)費用 n merchandise inventoryn商品存貨n periodic inventory systemn定期盤存制n perpetual inventory system n永續(xù)盤存制n purchase returns and allowancesn購貨退回與折讓 n trade discountsn商業(yè)折扣n purchase discountsn購貨折扣n credit itemsn付款條件n transportation costsn運費 n FOB destinationn目的地交貨n FOB shipping pointn離岸價格n sales returns and allowancesn銷售退回與折讓n sales discountsn銷售折扣 n debit memorandumn借項備忘錄n credit memorandumn貸項備忘錄n inventory shrinkagen存貨減值n multiple-step income statementn多步式收益表 n special journaln特種日記賬n subsidiary ledgern明細(xì)分類賬n control accountn控制賬戶n sales journaln銷售日記賬 n purchases journaln購貨日記賬 Chapter 5 n cash equivalentn現(xiàn)金等價物n commercial papern商業(yè)票據(jù)n treasury billsn國庫券n internal controlsn內(nèi)部控制 n petty cash fundn備用金n bank statementn銀行對賬單 n debit memorandumn借項通知單n credit memorandumn貸項通知單 n bank reconciliationn銀行余額調(diào)節(jié)表n deposit in transitn在途存款n outstanding checksn未兌現(xiàn)支票n service chargesn手續(xù)費 n nonsufficient funds checksn存款不足退票n temporary investmentn短期投資n lower of cost or marketn成本與市價孰低n allowance to reduce temporary investments to marketsn短期投資市價下跌準(zhǔn)備 n bad debtsn壞賬n write offn注銷n bad debt recoveryn壞賬回收n aging of accounts receivable methodn賬齡分析法 n allowance methodn備抵法n direct write off methodn直接沖銷法n credit card salesn信用卡銷售n promissory noten期票 n maker n出票人n payeen受款人n maturity daten到期日n dishonored note receivablen應(yīng)收票據(jù)拒付 n discounting note receivablen應(yīng)收票據(jù)貼現(xiàn)n proceedsn貼現(xiàn)所得n contingent liabilityn或有負(fù)債n selling accounts receivablen應(yīng)收賬款出售 n pledging accounts receivable n應(yīng)收賬款抵押n accounts receivable turnovern應(yīng)收賬款周轉(zhuǎn)率 Chapter 6 n specific identification methodn個別認(rèn)定法n first-in, first-out methodn (FIFO)n先進(jìn)先出法n last-in, first-out methodn (LIFO)n后進(jìn)先出法n replacement costsn重置成本 n lower of cost or market (LCM) methodn成本與市價孰低法n raw materialsn原材料n work in processn生產(chǎn)成本n finished goodsn完工產(chǎn)品 n work-in-process inventoryn在產(chǎn)品n manufacturing overheadn制造成本n transportation-in n運輸費用n income Manipulaten利潤操縱 n inventory shrinkagen存貨短缺n gross marginn毛利n net realizable valuen可變現(xiàn)凈值n provision for decline in value of inventoriesn存貨跌價準(zhǔn)備 n gross profit methodn毛利率法n retail inventory methodsn零售價格法n inventory turnover n存貨周轉(zhuǎn)率n number of days sales in inventory n存貨周轉(zhuǎn)天數(shù) Chapter 7 n cost methodn成本法n equity methodn權(quán)益法n subsequent expendituresn后續(xù)支出n the straight-line (SL) method n直線法 n accelerated methodsn加速折舊法n sum-of-the-years-digits methodn年數(shù)總和法n declining-balance method n余額遞減法n changes in estimaten估計變更 n patentsn專利權(quán)n copyrightsn版權(quán)n franchisesn特許權(quán)n trademarksn商標(biāo)權(quán) n good willn商譽n pre-operating expensesn開辦費n deferred expensesn遞延費用n impairment of long-term assetsn長期資產(chǎn)的減值 n debt securityn債權(quán)證券n equity expendituresn股權(quán)證券n capital expendituresn資本性支出n revenue expendituresn收益性支出 n land improvementsn土地改良n non-depreciable assetsn非折舊資產(chǎn)n operating leasn經(jīng)營租賃n financing leasen籌資租賃 n off-balance sheet financingn表外融資n substance over formn實質(zhì)重于形式n non-monetary exchangen非貨幣性交易n lump-sum purchasen一攬子購入 n construction in progressn在建工程n double-declining-balance methodn雙倍余額遞減法n residual valuen殘值n carrying valuen賬面余額 n fixed assets pending disposaln固定資產(chǎn)清理n depletionn折耗n production methodn (activity method)n工作量法n amortizationn攤銷 n return on assetsn資產(chǎn)報酬率n asset turnovern資產(chǎn)周轉(zhuǎn)率 Chapter 8 n contingencyn或有事項n contingent assetn或有資產(chǎn)n contingent liabilityn或有負(fù)債n time value of moneyn貨幣的時間價值 n simple versus compound interestn單利與復(fù)利n future valuen終值n present valuen現(xiàn)值n future value of an annuityn年金終值 n present value of an annuityn年金現(xiàn)值n bonds payablen應(yīng)付債券n discount on notes payablen應(yīng)付票據(jù)折價n advances from customersn預(yù)收賬款 n unearned revenuen預(yù)收賬款n temporary differencesn臨時性差異n permanent differencesn永久性差異n current maturities of long-term obligationn一年之內(nèi)到期的長期負(fù)債 n registered bondsn記名債券n coupon bondsn不記名債券n term bondsn到期還本債券n serial bondn分期還本債券 n convertible bondsn可轉(zhuǎn)換債券n callable bondsn可贖回債券n secured bondn有擔(dān)保債券n debenture bondsn無擔(dān)保債券或風(fēng)險債券 n coupon rate or nominal raten票面利率或名義利率n market or effective raten市場利率或?qū)嶋H利率n discount on bonds payablen應(yīng)付債券折價n premium on bonds payable n應(yīng)付債券溢價 n loss on redemption of bondsn贖回債券損失n times interest earnedn利息保障倍數(shù) Chapter 9 n sole proprietorshipsn獨資企業(yè)n partnershipsn合伙企業(yè)n authorized stockn核定股本n outstanding sharesn發(fā)行在外股份 n par valuen面值n no-par valuen無面值n common stock & preferred stockn普通股與優(yōu)先股n noncumulative-dividend preferencen非累積優(yōu)先股 n cumulative-dividend preferencen累積優(yōu)先股n participating-dividendpreferencen參加優(yōu)先股n nonparticipating-dividend preferencen不參加優(yōu)先股n stock subscriptionsn股票認(rèn)購 n capital surplusn資本公積n donated capitaln捐贈資本n treasury stockn庫藏股n stock buyoutn股票回購 n retained earningsn留存收益n prior period adjustmentsn前期損益調(diào)整n earnings per sharen每股收益n appropriated (or Restricted) retained earningsn撥定留存收益 n reserve fundn盈余公積n cash dividendsn現(xiàn)金股利n stock dividendsn股票股利n stock splitn股票分割 n dividend yieldn股利報酬率n price-earnings ration市盈率