會計英語術(shù)語1_第1頁
會計英語術(shù)語1_第2頁
會計英語術(shù)語1_第3頁
會計英語術(shù)語1_第4頁
會計英語術(shù)語1_第5頁
已閱讀5頁，還剩2頁未讀， 繼續(xù)免費閱讀

下載本文檔

版權(quán)說明：本文檔由用戶提供并上傳，收益歸屬內(nèi)容提供方，若內(nèi)容存在侵權(quán)，請進(jìn)行舉報或認(rèn)領(lǐng)

文檔簡介

會計英語術(shù)語1

1.Introduction

Accounting,likemanyotherprofessions,hasitsownspecificvocabularyandterminology.Thesetermsareessentialforeffectivecommunicationandunderstandinginthefieldofaccounting.Inthisdocument,wewillintroduceandexplnsomeofthemostcommonlyusedaccountingtermsinEnglish.

2.BalanceSheet

Definition

Thebalancesheetisafinancialstatementthatprovidesasnapshotofacompany’sfinancialpositionataspecificpointintime.Itshowsthecompany’sassets,liabilities,andshareholders’equity.

KeyTerms

Assets:Resourcesownedorcontrolledbythecompany,suchascash,inventory,andproperty.

Liabilities:Obligationsordebtsowedbythecompanytoexternalparties,suchasloansandaccountspayable.

Shareholders’Equity:Theresidualinterestintheassetsofthecompanyafterdeductingliabilities.Itrepresentstheshareholders’ownershipinterestinthecompany.

CurrentAssets:Assetsthatareexpectedtobeconvertedintocashorusedupwithinoneyear.

CurrentLiabilities:Liabilitiesthatareexpectedtobesettledwithinoneyear.

3.IncomeStatement

Definition

Theincomestatement,alsoknownastheprofitandlossstatement,isafinancialstatementthatshowsacompany’srevenues,expenses,andnetincomeforaspecificperiod.

KeyTerms

Revenue:Theamountofmoneyearnedfromthesaleofgoodsorservices.

Expenses:Thecostsincurredintheprocessofgeneratingrevenue,suchassalaries,rent,andutilities.

NetIncome:Thedifferencebetweentotalrevenuesandtotalexpenses.Itrepresentsthecompany’sprofitorlossfortheperiod.

4.CashFlowStatement

Definition

Thecashflowstatementisafinancialstatementthatsummarizesthecashinflowsandoutflowsofacompanyduringaspecificperiod.Itprovidesinformationaboutthecompany’soperating,investing,andfinancingactivities.

KeyTerms

OperatingActivities:Cashflowsfromthecompany’sprimarybusinessoperations,suchascashreceivedfromcustomersandcashpdtosuppliers.

InvestingActivities:Cashflowsfromthepurchaseorsaleoflong-termassets,suchasproperty,plant,andequipment.

FinancingActivities:Cashflowsfromtheissuanceorrepaymentofdebtandequity,suchasloansandstocksales.

NetCashFlow:Thedifferencebetweencashinflowsandoutflows.Itindicateswhetherthecompanygeneratedorusedcashduringtheperiod.

5.Depreciation

Definition

Depreciationreferstothesystematicallocationofthecostofalong-termassetoveritsestimatedusefullife.Itisanon-cashexpensethatreducesthevalueofanassetonthebalancesheetovertime.

KeyTerms

FixedAssets:Long-termassetsthatareusedintheoperationsofthebusiness,suchasbuildings,vehicles,andmachinery.

UsefulLife:Theestimatedperiodoverwhichanassetisexpectedtocontributetothecompany’soperations.

AccumulatedDepreciation:Thetotalamountofdepreciationrecordedforanassetsinceitsacquisition.

6.AccountsPayable

Definition

Accountspayableisaliabilityowedbyacompanytoitssuppliersforgoodsorservicesreceivedbutnotyetpdfor.Itrepresentsthecompany’sshort-termobligationstoexternalparties.

KeyTerms

Creditors:Suppliersorvendorswhohaveprovidedgoodsorservicestothecompanyoncredit.

TradePayables:Theportionofaccountspayablethatrelatestogoodsorservicesacquiredinthenormalcourseofbusiness.

Conclusion

ThisdocumentprovidedanintroductiontoseveralessentialaccountingtermsinEnglish.Understandingthesetermsiscrucialforanyoneworkinginthe

溫馨提示

  • 1. 本站所有資源如無特殊說明，都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請下載最新的WinRAR軟件解壓。
  • 2. 本站的文檔不包含任何第三方提供的附件圖紙等，如果需要附件，請聯(lián)系上傳者。文件的所有權(quán)益歸上傳用戶所有。
  • 3. 本站RAR壓縮包中若帶圖紙，網(wǎng)頁內(nèi)容里面會有圖紙預(yù)覽，若沒有圖紙預(yù)覽就沒有圖紙。
  • 4. 未經(jīng)權(quán)益所有人同意不得將文件中的內(nèi)容挪作商業(yè)或盈利用途。
  • 5. 人人文庫網(wǎng)僅提供信息存儲空間，僅對用戶上傳內(nèi)容的表現(xiàn)方式做保護(hù)處理，對用戶上傳分享的文檔內(nèi)容本身不做任何修改或編輯，并不能對任何下載內(nèi)容負(fù)責(zé)。
  • 6. 下載文件中如有侵權(quán)或不適當(dāng)內(nèi)容，請與我們聯(lián)系，我們立即糾正。
  • 7. 本站不保證下載資源的準(zhǔn)確性、安全性和完整性, 同時也不承擔(dān)用戶因使用這些下載資源對自己和他人造成任何形式的傷害或損失。

評論

0/150

提交評論