會(huì)計(jì)英語(yǔ)(第三版)

1、會(huì)計(jì)英語(yǔ)(第三版)會(huì)計(jì)英語(yǔ)會(huì)計(jì)英語(yǔ)第三版會(huì)計(jì)英語(yǔ)(第三版)Chapter 1會(huì)計(jì)英語(yǔ)(第三版)nAccountingn會(huì)計(jì)nBookkeepingn簿記nRelevancen相關(guān)性nObjectivityn客觀性會(huì)計(jì)英語(yǔ)(第三版)nFeasibilityn可行性nIncome statement/nProfit and loss accountn利潤(rùn)表nBalance sheetn資產(chǎn)負(fù)債表nCash flow statementn現(xiàn)金流量表會(huì)計(jì)英語(yǔ)(第三版)nAssetn資產(chǎn)nLiabilityn負(fù)債nOwners equity/Capitaln所有者權(quán)益nRevenuen收入會(huì)計(jì)英語(yǔ)(第三

2、版)nExpensen費(fèi)用nIncomen收益nGenerally accepted accounting principlesn公認(rèn)會(huì)計(jì)準(zhǔn)則nFinancial Accounting Standards Boardn(FASB)n財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)會(huì)計(jì)英語(yǔ)(第三版)nEntity Conceptn會(huì)計(jì)主體nCost principlen成本原則nDepreciationn折舊nGoing-concernn持續(xù)經(jīng)營(yíng)會(huì)計(jì)英語(yǔ)(第三版)nStable-monetary-unitn貨幣計(jì)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(huì)計(jì)英語(yǔ)(第三版)nMateriality principlen重要性原則nConservatism principlen謹(jǐn)慎性原則nDouble-entry systemn復(fù)式記賬nAmerican Institute of Certified Public Accountantsn(AICPA)n美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)會(huì)計(jì)英語(yǔ)(第三版)nChinese Institute of Certified Public Accountantsn(CICPA)n中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)nFinancial accountingn財(cái)務(wù)會(huì)計(jì)nManag

4、erial accountingn管理會(huì)計(jì)nTax accountingn稅務(wù)會(huì)計(jì)會(huì)計(jì)英語(yǔ)(第三版)nAccounting Equationn會(huì)計(jì)等式nBusiness transactionn經(jīng)濟(jì)業(yè)務(wù)nEthics of accountingn會(huì)計(jì)職業(yè)道德會(huì)計(jì)英語(yǔ)(第三版)Chapter 2會(huì)計(jì)英語(yǔ)(第三版)neconomic eventn經(jīng)濟(jì)業(yè)務(wù)nsource documentn原始憑證nexternal transactionn外部業(yè)務(wù)ninternal transactionn內(nèi)部業(yè)務(wù)會(huì)計(jì)英語(yǔ)(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(huì)計(jì)英語(yǔ)(第三版)ncashn現(xiàn)金ncash in bankn銀行存款nreceivablen應(yīng)收款項(xiàng)nprepaid expensen預(yù)付費(fèi)用會(huì)計(jì)英語(yǔ)(第三版)npayablen應(yīng)付款項(xiàng)nunearned revenuen預(yù)收收入ninvestmentn投資nwithdrawaln提存會(huì)計(jì)英語(yǔ)(第三版)ntemporary accountn暫時(shí)賬戶nnominal accountn虛賬戶nreal accountn實(shí)賬戶nchart of accountsn科目表會(huì)計(jì)英語(yǔ)(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(fù)合分錄會(huì)計(jì)英語(yǔ)(第三版)ngeneral journaln普通日記賬npostingn過賬naccounting cyclen會(huì)計(jì)循環(huán)ntrial balancen試算表會(huì)計(jì)英語(yǔ)(第三版)nadjustmentn賬項(xiàng)調(diào)整 nadjusted trial balancen調(diào)整后試算表nclosingn結(jié)賬npost-closing trail balancen結(jié)賬后試算表會(huì)計(jì)英語(yǔ)(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(zhuǎn)賬憑證會(huì)計(jì)英語(yǔ)(第三版)ndebt ration負(fù)債比率nfinancial leveragen財(cái)務(wù)杠桿會(huì)計(jì)英語(yǔ)(第三版)Chapter 3會(huì)計(jì)英語(yǔ)(第三版)ntime periodn會(huì)計(jì)期間nfiscal yearn財(cái)政年度ncalendar yearn日歷年度nnatural business yearn自然經(jīng)營(yíng)年度會(huì)計(jì)英語(yǔ)(第三版)nadjustmentsn賬項(xiàng)調(diào)整naccrual basisn應(yīng)計(jì)制、權(quán)責(zé)發(fā)生制ncash basisn現(xiàn)金制、收付實(shí)現(xiàn)制nprepaid itemsn預(yù)付項(xiàng)目會(huì)計(jì)英語(yǔ)(第三版)nunearned itemsn預(yù)收項(xiàng)目nac

8、crued itemsn應(yīng)計(jì)項(xiàng)目ndeferrals and accrualsn遞延與應(yīng)計(jì)ndepreciationn折舊會(huì)計(jì)英語(yǔ)(第三版)ncontra accountn備抵賬戶nnet book valuen賬面凈值nworksheetn工作底稿nclosing entriesn結(jié)賬分錄會(huì)計(jì)英語(yǔ)(第三版)nincome summaryn收益匯總nbookkeeping proceduresn賬務(wù)處理程序nsummarized vouchersn匯總記賬憑證ncategorized accounts summaryn科目匯總表會(huì)計(jì)英語(yǔ)(第三版)ncolumnar journaln多欄式日記賬

9、 nunearned revenuen預(yù)收收入nAdvance from customersn預(yù)收賬款nPrepaid expensen待攤費(fèi)用會(huì)計(jì)英語(yǔ)(第三版)nAccrued expensen預(yù)提費(fèi)用nclassified balance sheetn分類資產(chǎn)負(fù)債表nworking capitaln營(yíng)運(yùn)資本nlong-term investmentn長(zhǎng)期投資會(huì)計(jì)英語(yǔ)(第三版)ntangible fixed assetn固定資產(chǎn)nintangible fixed assetn無形資產(chǎn)nshareholders equityn股東權(quán)益ncontributed capitaln繳入資本會(huì)計(jì)英語(yǔ)(

10、第三版)ncommon sharesn普通股股本nretained earningn留存收益ncurrent rationn流動(dòng)比率nliquidityn流動(dòng)性會(huì)計(jì)英語(yǔ)(第三版)Chapter 4會(huì)計(jì)英語(yǔ)(第三版)nservice enterprisen服務(wù)企業(yè)nmerchandising enterprisen商品流通企業(yè)nwholesalesn批發(fā)商nretailersn零售商會(huì)計(jì)英語(yǔ)(第三版)nsales revenuen銷售收入ncost of good soldn銷售成本ngross profitn毛利noperating expensesn營(yíng)業(yè)費(fèi)用會(huì)計(jì)英語(yǔ)(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(gòu)貨退回與折讓會(huì)計(jì)英語(yǔ)(第三版)ntrade discountsn商業(yè)折扣npurchase discountsn購(gòu)貨折扣ncredit itemsn付款條件ntransportation costsn運(yùn)費(fèi)會(huì)計(jì)英語(yǔ)(第三版)nFOB destinationn目的地交貨nFOB shipping pointn離岸價(jià)格nsales returns and allow

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

13、會(huì)計(jì)英語(yǔ)(第三版)ncash equivalentn現(xiàn)金等價(jià)物ncommercial papern商業(yè)票據(jù)ntreasury billsn國(guó)庫(kù)券ninternal controlsn內(nèi)部控制會(huì)計(jì)英語(yǔ)(第三版)npetty cash fundn備用金nbank statementn銀行對(duì)賬單 ndebit memorandumn借項(xiàng)通知單ncredit memorandumn貸項(xiàng)通知單會(huì)計(jì)英語(yǔ)(第三版)nbank reconciliationn銀行余額調(diào)節(jié)表ndeposit in transitn在途存款noutstanding checksn未兌現(xiàn)支票nservice chargesn手續(xù)費(fèi)會(huì)

14、計(jì)英語(yǔ)(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(jià)孰低nallowance to reduce temporary investments to marketsn短期投資市價(jià)下跌準(zhǔn)備會(huì)計(jì)英語(yǔ)(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(huì)計(jì)英語(yǔ)(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(huì)計(jì)英語(yǔ)(第三版)nmaker n出票人npayeen受款人nmaturity daten到期日ndishonored note receivablen應(yīng)收票據(jù)拒付會(huì)計(jì)英語(yǔ)(第三版)ndiscounting note receivablen應(yīng)收票據(jù)貼現(xiàn)nproceedsn貼現(xiàn)所得ncontingent liabilityn或有負(fù)債nselling accounts receivablen應(yīng)收賬款出售會(huì)計(jì)英語(yǔ)(第三版)npledging accounts rece

16、ivable n應(yīng)收賬款抵押naccounts receivable turnovern應(yīng)收賬款周轉(zhuǎn)率會(huì)計(jì)英語(yǔ)(第三版)Chapter 6會(huì)計(jì)英語(yǔ)(第三版)nspecific identification methodn個(gè)別認(rèn)定法nfirst-in, first-out methodn(FIFO)n先進(jìn)先出法nlast-in, first-out methodn(LIFO)n后進(jìn)先出法nreplacement costsn重置成本會(huì)計(jì)英語(yǔ)(第三版)nlower of cost or market (LCM) methodn成本與市價(jià)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(huì)計(jì)英語(yǔ)(第三版)nwork-in-process inventoryn在產(chǎn)品nmanufacturing overheadn制造成本ntransportation-in n運(yùn)輸費(fèi)用nincome Manipulaten利潤(rùn)操縱會(huì)計(jì)英語(yǔ)(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(jià)準(zhǔn)備會(huì)計(jì)英語(yǔ)(第三版)ngross profit me

18、thodn毛利率法nretail inventory methodsn零售價(jià)格法ninventory turnover n存貨周轉(zhuǎn)率nnumber of days sales in inventory n存貨周轉(zhuǎn)天數(shù)會(huì)計(jì)英語(yǔ)(第三版)Chapter 7會(huì)計(jì)英語(yǔ)(第三版)ncost methodn成本法nequity methodn權(quán)益法nsubsequent expendituresn后續(xù)支出nthe straight-line (SL) method n直線法會(huì)計(jì)英語(yǔ)(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(jì)變更會(huì)計(jì)英語(yǔ)(第三版)npatentsn專利權(quán)ncopyrightsn版權(quán)nfranchisesn特許權(quán)ntrademarksn商標(biāo)權(quán)會(huì)計(jì)英語(yǔ)(第三版)ngood willn商譽(yù)npre-operating expensesn開辦費(fèi)ndeferred expensesn遞延費(fèi)用nimpairment of long-term assetsn長(zhǎng)期資產(chǎn)的減值會(huì)計(jì)英語(yǔ)(第三版)ndebt securityn債權(quán)證券nequity expendituresn股權(quán)證券ncapital

20、expendituresn資本性支出nrevenue expendituresn收益性支出會(huì)計(jì)英語(yǔ)(第三版)nland improvementsn土地改良nnon-depreciable assetsn非折舊資產(chǎn)noperating leasn經(jīng)營(yíng)租賃nfinancing leasen籌資租賃會(huì)計(jì)英語(yǔ)(第三版)noff-balance sheet financingn表外融資nsubstance over formn實(shí)質(zhì)重于形式nnon-monetary exchangen非貨幣性交易nlump-sum purchasen一攬子購(gòu)入會(huì)計(jì)英語(yǔ)(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(huì)計(jì)英語(yǔ)(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(huì)計(jì)英語(yǔ)(第三版)nreturn on assetsn資產(chǎn)報(bào)酬率nasset turnovern資產(chǎn)周轉(zhuǎn)率會(huì)計(jì)英語(yǔ)(第三版)Chapter 8會(huì)計(jì)英語(yǔ)(第三版)ncontingencyn或有事項(xiàng)n

22、contingent assetn或有資產(chǎn)ncontingent liabilityn或有負(fù)債ntime value of moneyn貨幣的時(shí)間價(jià)值會(huì)計(jì)英語(yǔ)(第三版)nsimple versus compound interestn單利與復(fù)利nfuture valuen終值npresent valuen現(xiàn)值nfuture value of an annuityn年金終值會(huì)計(jì)英語(yǔ)(第三版)npresent value of an annuityn年金現(xiàn)值nbonds payablen應(yīng)付債券ndiscount on notes payablen應(yīng)付票據(jù)折價(jià)nadvances from cust

23、omersn預(yù)收賬款會(huì)計(jì)英語(yǔ)(第三版)nunearned revenuen預(yù)收賬款ntemporary differencesn臨時(shí)性差異npermanent differencesn永久性差異ncurrent maturities of long-term obligationn一年之內(nèi)到期的長(zhǎng)期負(fù)債會(huì)計(jì)英語(yǔ)(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(huì)計(jì)英語(yǔ)(第三版)nconvertible bondsn可轉(zhuǎn)換債券ncallable bondsn可贖回債券nsecured bondn有擔(dān)保債券ndebenture bondsn無擔(dān)保債券或風(fēng)險(xiǎn)債券會(huì)計(jì)英語(yǔ)(第三版)ncoupon rate or nominal raten票面利率或名義利率nmarket or effective raten市場(chǎng)利率或?qū)嶋H利率ndiscount on bonds payablen應(yīng)付債券折價(jià)npremium on bonds payable n應(yīng)付債券溢價(jià)會(huì)計(jì)英語(yǔ)(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(huì)計(jì)英語(yǔ)(第三版)Chapter 9會(huì)計(jì)英語(yǔ)(第三版)nsole pr