会计专业英语名词解释

会计专业英语名词解释

Chapter 1

1. Accounting: Accounting is the process of identifying, measuring, recording, and

communicating economic information to permit informed judgments and decisions by users of the information.

2. Accrual basis accounting: Accrual basis accounting refers to an accounting method

that records financial events based on economic activity rather than financial activity.

Under accrual accounting, revenue is recorded when it is earned and realized, regardless of when actual payment is received. Similarly, expenses are matched with revenue regardless of when they are actually paid.

3. Balance sheet: Balance sheet is the financial statement showing the financial position

of an entity by summarizing its assets, liabilities, and owner’s equity at one sp ecific date.

4. Business entity: Business entity refers to an economic unit that controls resources,

incurs obligations, and engages in business activities.

5. CAS: Chinese Accounting Standards refer to the accounting concepts, measurement

techniques, and standards of presentation used in financial statements made by the PRC Financial Apartment.

6. Cash basis accounting: Cash basis accounting is a method of bookkeeping that

records financial events based on cash flows and cash position. Revenue is recognized when cash is received and expense is recognized when cash is paid out.

7. Conservatism: Conservatism states that when alternative accounting valuations are

equally possible, the accountant should select the one that is least likely to overstate assets and income in the current period.

8. Consistency: Consistency means that a company uses the same accounting

principles and methods from year to year.

9. Continuity: Continuity refers to an accounting assumption, also known as the

going-concern assumption, that the company will continue to operate in the near future, unless substantial evidence to the contrary exists.

10. Corporation: Corporation is a business organized as a separate legal entity under

state corporation law and having ownership divided into transferable shares of stock.

11. Cost principle: Cost principle is a widely used principle of accounting for assets at their

original cost to the current owner.

12. Financial accounting: Financial accounting refers to the development and use of

accounting information describing the financial position of an entity and the results of its operations.

13. Financial position: Financial position refers to the financial resources and obligations

of an organization, as described in a balance sheet.

14. Financial reporting: Financial reporting refers to the process of periodically providing

“general-purpose”financial information (such as financial statements) to persons outside the business organization.

15. Financial statements: Financial statements refer to the four related accounting reports

the summarize the current financial position of an entity and the results of its operations for the preceding year ( or other time period).

16. Full disclosure principle: Full disclosure principle requires that circumstances and

events that make a difference to financial statement users be disclosed.

17. Going-concern assumption: Go-concern assumption is an assumption by accountants

that a business will operate indefinitely unless specific evidence to the contrary, such as impending bankruptcy, exists.

18. Historical cost: The historical cost of an asset is the exchange price in the transaction

in which the asset was acquired.

19. Matching principle: Matching principle is an accounting principle that dictates that

expenses be matched with revenue in the period in which efforts are made to generate revenue.

20. Materiality: Materiality refers to the magnitude of an omission or misstatement of

accounting information that, considering the circumstances, makes it likely that the judgment of a reasonable person relying on the information would have been influenced by the omission or misstatement.

21. Market value: Market value is the estimated amount for which a property should

exchange on the date of valuation between a willing buyer and a willing seller in an arm’s-length transaction after proper marketing wherein the parties had each acted knowledgeably, prudently, and without compulsion,

22. Net realizable value: The net realizable value of an asset is the amount of cash (or the

equivalent) that could be obtained on the date of the balance sheet by selling the asset in its present condition, in an orderly liquidation.

23. Income statement: Income statement is a financial statement indicating the

profitability of a business over a preceding time period.

24. Partnership: Partnership is a business owned by two or more persons associated as

partners.

25. Present value: The present value of an asset is the net amount of discounted future

cash inflows less the discounted future cash outflows relating to the asset.

26. Proprietorship: Partnership is a business owned by one person.

27. Relevance: Accounting information is relevant if it can make a difference in a decision

by helping users predict the outcomes of past, present, and future events or confirm or correct prior expectations. To be relevant, accounting information should have either predictive or feedback value, or both. In addition, it should be timely,

28. Reliability: Reliable information is reasonably free from error and bias, and faithfully

represents what it is intended to represent. That is, to be reliable, information should be verifiable, neutral, and possess representational faithfulness,

29. Revenue recognition principle: An accounting principle that dictates that revenue be

recognized in the accounting period in which it is earned.

30. Statement of cash flow: A financial statement summarizing the cash receipts and cash

payments of the business over the same time period covered by the income statement.

31. Statement of owner’s equity: A financial statement explaining certain changes in the

amount of the owner’s equity (investment) in the business.

1. Asset: Assets mean the entire property of a person, association, corporation, or estate

applicable or subject to the payment of debts.

2. Operating cycle: The operating cycle is the time span from when cash is used to

acquire goods and service and until cash is received from the sale of goods and service.

3. Cash: cash refers to an exchange medium launched into circulation which is available

for any ordinary use and can be used to purchase goods or services or repay debts.

4. Cash equivalents: Cash equivalents are short-term, highly liquid investments or other

assets that readily convertible to cash and sufficiently close to their due date.

5. Internal control: Internal control means all policies and procedures used to protect

assets, ensure reliable accounting, promote efficient operations, and urge adherence to company policies.

Chapter 3

1. Receivables: Receivables refer to the monetary claims against business, individuals

and other debtors.

2. Accounts receivable: Accounts receivables are amounts due from customers for credit

sales. This section begins by describing how accounts receivables occur. It includes receivables that occur when customers use credit cards issued by third parties and when a company gives credit directly to customers.

3. Installment accounts receivables: Installment accounts receivables are amounts over

an extended time period.

4. Commercial discounts: Commercial discounts refer to a certain sum of money

deducted from listed prices.

5. Cash discounts: Cash discounts refer to a deduction from gross invoice price, which

are an inducement offered to the buyer to encourage the payments of goods within a specific period of time.

6. The percentage-of-sale method: The percentage-of-sale method estimates some

percentage of credit sales would turn out to be uncollectible, in which the percentage of bad debts to credit sales should be properly estimated with the past experience. 7. The percentage-of-receivable method: The percentage-of-receivable method

estimates the uncollectible with a percentage of the ending balance of accounts receivables rather than credit sales.

8. The aging method: The aging method analyzes the age structure of the account

balance. In this method, an aging schedule is prepared, classifying the length of time that has passes since the sale that gave rise to them.

9. The allowance method: The allowance method is the most usual way that companies

use to record uncollectible accounts. In calculating uncollectible accounts, an account allowances for uncollectible receivable is set up.

10. Promissory note: A promissory note is a written promise to pay a certain sum of

money on demand or at a fixed and determinable future time, generally over 30 or 60 days.

1. Inventory: Inventory is the total amount if goods and/or materials contained in a store

or factory at any given.

2. Product costs: Product costs are those costs that “attach”to the inventory. Such

charges include freight charges on goods purchased, other direct costs of acquisition, and labor and other production costs incurred in processing the goods up to the time of sale.

3. The perpetual inventory system: The perpetual inventory system requires that

separate inventory ledger be maintained for each goods.

4. The periodic inventory system: The periodic inventory system requires a company

determines the quantity of inventory on hand only periodically, under which the cost of ending inventory is subtracted from the cost of goods available for sale, then the cost of goods sold are determined.

5. The specific identification method: The specific identification method can be used

when units in the ending inventory can be identified as coming from specific purchases.

6. The weighted average cost method: The weighted average cost method assumes that

the goods available for sale have the same cost per unit. Under this method, the cost of goods available for sale is allocated on the basis of the weighted-average unit c0st.

7. The first-in, first-out (FIFO) method: The first-in, first-out (FIFO) method is base on the

assumption that the costs of the first items acquired should be assigned to the first item sold.

Chapter 5

1. Accelerated depreciation: Accelerated depreciation is a method of depreciation that

call for recognition of relatively large amounts if depreciation in the early years of an asset’s useful life and relatively small amounts in the later years.

2. Depreciable value: Depreciable value is the amount of the acquisition cost to be

allocated as depreciation over the total useful life of an asset. It is the difference between the total acquisition cost and the estimated residual value.

3. Depreciation: Depreciation is the systematic allocation of the cost of an asset to

express over the years of its estimated useful life.

4. Fair market value: Fair market value is the value of an asset based on the price for

which a company could sell the asset to an independent third party.

5. Impairment: Impairment is a change in economic conditions which reduces the

economic usefulness of an asset.

6. Residual value: Residual value is the amount a company expects to receive from

disposal of an asset at the end of its useful life.

7. Useful life: Useful life refers to the shorter of the physical life or the economic life of an

asset.

1. Amortization: The systematic write-off to expense of the cost of an intangible asset

over the period of its economic usefulness.

2. Copyright: A grant by the state government covering the right to publish, sell, or

otherwise control literary or artistic products for the life of the author plus 50 years. 3. Franchises: Agreements entered into by two parties in which, for a fee, one party (the

franchisor) gives the other party (the franchisee) rights to perform certain functions or sell certain products or services.

4. Goodwill: The present value of expected future earnings of a business in excess of the

earnings normally realized in the industry.

5. Identifiable intangible asset: Intangibles that can be purchased or sold separately from

the other assets of the company.

6. Intangible assets: Those assets which are used in the operation of a business but

which have no physical substance and are not current.

7. Leases (or leaseholds): Intangible assets because a right to use the property is held

by the lessee.

8. Patent: An exclusive right granted by the state government giving the owner control of

the manufacturing, sale, or other use of an invention for a period of years from the date of filling.

9. Research and development costs: Expenditures that may lead to patent, copy rights,

new processes and new products.

10. Trademarks: Distinctive identifications of a manufactured product or of a service,

taking the form of a name, a sign, a slogan, a logo, or an emblem.

Chapter 7

1. Available-for-sale securities: Securities that may be sold in the future.

2. Consolidated financial statements: Financial statements that present the assets and

liabilities controlled by the parent company and the aggregate profitability of the affiliated companies.

3. Cost method: An accounting method in which the investment in common stock is

recorded at cost and revenue is recognized only when cash dividends are received.

4. Debt investments: Investments in government and corporation bonds.

5. Equity method: An accounting method in which the investment in common stock is

initially recorded at cost and the investment account is then adjusted annually to show the investor’s equity in the investee.

6. Fair value: Amount for which a security could be sold in a normal market.

7. Held-to-maturity securities: Debt securities that investor has the intent and ability to

hold to maturity.

8. Investment portfolio: A group of stocks in different corporations held for investment

purposes.

9. Long-term investments: Investments that are not readily marketable and that

management does not intend to convert into cash within the next year or operating cycle, whichever is longer.

10. Parent company: A company that owns more than 50% of the common stock of

another entity.

11. Short-term investments: Investments that are readily marketable and intend to convert

into cash within the next year or operating cycle, whichever is longer.

12. Stock investments: Investments in the capital stock of corporations.

13. Subsidiary (affiliated) company: A company in which more than 50% of its stock is

owned by another company.

14. Trading securities: Securities bought and held primarily for sale in the near term to

generate income on short-term price differences.

Chapter 8

1. Amortization table: A schedule that indicates how installment payments are allocated

between interest expense and repayments of principal.

2. Capital lease: A lease contract which, in essence, finances the eventual purchase by

the lessee of leased property. The lessor accounts for a capital lease as a sale of property; the lessee records an asset and a liability equal to the present value of the future lease payments. A capital lease is also called a financing lease.

3. Commercial paper: Very short-term notes payable issued by financially strong

corporations. They are highly liquid from the investor’s point of view.

4. Commitments: Contracts for the future transactions.

5. Contra-liability account: A ledger account which is deducted from or offset against a

related liability account in the balance sheet; for example, Discount on Notes Payable.

6. Convertible bond: One which may be changed at the option of the bondholder for a

specific number of shares of common stock.

7. Deferred income taxes: Income taxes upon income which already has been reported

for financial reporting purposes, but which will not be reported in income tax returns until future periods.

8. Discount on notes payable: A contra-liability account representing any interest

charges applicable to future periods included in the face amount of a note payable.

Over the life of the note, the balance of the Discount on Notes Payable account is amortized into Interest Expense.

9. Deducted bond: Debenture bonds refer to an unsecured bond.

10. Estimated liabilities: Liabilities which appear in financial statements at estimated

amounts.

11. Long-term liabilities: Obligations that are not due for at least a year.

12. Loss contingency: A possible loss, or expense, stemming from past events, that will

be resolved as to existence and amount by some future event.

13. Mortgage bonds: Bonds secured by the pledge of specific assets.

14. Operating lease: A lease contract which is in essence a rental agreement. The lessee

has the use of the leased property, but the lessor retains the usual risks and rewards of ownership. The periodic lease payments are accounted for as rent expense by the lessee and as rental revenue by the lessor.

Chapter 9

1. Income: Income is defined as increases in economic benefits during the reporting

period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants. Income encompasses both revenue and gains.

2. Revenue: Revenue is income that arises in the course of ordinary activities of an

entity and is referred to by a variety of different names including sales, fees, interest, dividends and royalties.

3. Gains: Gains represent other items that meet the definition of income and may, or may

not arise in the course of the ordinary activities of an entity.

4. Accrued revenue: Accrued revenue is the revenue that has been earned but not yet

collected.

5. Trade discounts: Trade discounts depend on the volume of the business or size of

order from the customer.

6. Cash discounts: Cash discounts are offered to customers by some companies to

encourage prompt payment of bills.

7. Expenses: Expenses are outflows or using up of assets as part of operations of a

business to generate sales.

8. Employee expenses: Employee expenses are the entitlements which employees

accumulate as a result of rendering their services to an employer.

9. Depreciation (amortization): Depreciation is a periodic expense of operations and is

associated with the consumption or loss of service potential of non-current assets. 10. Bad (doubtful) debts expense: Bad debts expense is, in effect, a reduction of the

“receivables” asset.

11. Income taxes expense: Income taxes expense is the expense recognized in the

accounting records on an accrual basis that applies to income from continuing operations.

12. Profit: Profit is the ultimate result of various operating activities of the enterprise in a

reporting period.

13. Accounting policies: Accounting policies are the specific principles, bases,

conventions, rules and practices adopted by an entity in preparing and presenting financial statements.

14. Applicable profit: Applicable profit is assets that can be distributed to all kinds of

beneficiaries.

Chapter 10

1. Owner’s equity: Owner’s equity refers to the sources invested by owners or formed in

the course of the production and operation or other sourced shared by owners.

2. Par value: The par value is an arbitrary dollar amount assigned to each share.

3. Treasury stock: Treasury stock may be defined as shares of a corporation’s own

capital stock that have been issued and later reacquired by the issuing company but that have not been canceled or permanently retired.

4. Capital reserve: Capital reserve refers to the capital which isn’t viewed as the paid-in

capital or capital stock.

5. Undistributed profit: Undistributed profit is the profit that is not distributed to

shareholders but retained to the later years.

Journal entries

1. A company had the following transactions during January: Using the net method of

recording purchases, prepare the journal entries to record these January transactions.

Jan.2 Purchased merchandise, invoice price of $20 000, with terms 2/10, n/30.

4 Received a credit memorandum for $4 000, the invoice price on merchandise

returned from the purchase of January 2.

12 Purchased merchandise, invoice price of $15 000, with terms 3/15, n/30.

26 Paid for the merchandise purchased on January 12.

30 paid for the merchandise purchased on January 2.

Answer:

Jan.2 Merchandise …………………………………………………….19 600

Accounts payable………………………………………………………19 600

4 Accounts payable…………………………………………………3 920

Merchandise………………………………………………………………3 920

12 Merchandise……………………………………………………..14 550

Accounts payable………………………………………………………14 550

26 Accounts payable………………………………………………..14 550

Cash……………………………………………………………………..14 550

30 Accounts payable………………………………………………..15 680

Expense (400)

Cash………………………………………………………………………16 080

2. The following series of transactions occurred during 2010 and 2011, when Linwood

Co. sold merchandise to John Moore. Linwood’s annual accounting period ends on December 31.

10/01/2010 Sold $12 000 of merchandise to John Moore, terms 2/10, n/30

11/15/2010 Moore reports that he cannot pay the account until the early next year. He agrees to exchange the account for a 120-day, 12% note receivable.

12/31/2010 Prepared the adjusting journal entry to record accrued interest on the note.

03/15/2011 Linwood receives a check from Moore for the maturity value (with interest) of the note.

03/22/2011 Linwood receives notification that Moore’s check is being returned for nonsufficient funds (NSF).

12/31/2011 Linwood writes off Moore’s account as uncollectible.

Prepared Linwood Co.‘s journal entries to record the above transactions.

The company uses the allowance method to account for its bad debt expenses.

Answer:

Oct.1, 2010 Accounts receivable—Moore……………………………..12 000

Sales……………………………………………………………..12 000 Nov.15, 2010 Notes receivable……………………………………………12 000

Accounts receivable—Moore........................................12 000 Dec.31,2010 Interest receivable (184)

Interest revenue (184)

($12 000 x 0.12 x 46/360 = $184)

Mar.15, 2011 Cash…………………………………………………………..12 480

Notes receivable………………………………………………...12 000

Interest receivable (184)

Interest earned (296)

($12 000 x 0.12 x 74/360 = $296)

Mar.22, 2011 Accounts receivable—Moore……………………………….12 480

Cash…………………………………………………………….12 480 Dec.31, 2011 Allowance for doubtful accounts……………………………12 480

Accounts receivable—Moore…………………………………12 480

3. (a) A company purchased a patent on January 1, 2006, for $2 500 000. The patent’s

legal life is 20 years but the company estimates that the patent’s useful life will only be

5 years from the date of acquisition. On June 30, 2006, the company paid legal costs

of $162 000 in successfully defending the patent in an infringement suit. Prepare the journal entry to amortize the patent at year end on December 31, 2006.

(b) Suxia Company purchased a franchise from Yanyan Food Company for $400 000

on January 1, 2006. The franchise is for an indefinite time period and gives Suxia Company the exclusive rights to sell Yanyan Wings in a particular territory. Prepare the journal entry to record the acquisition of the franchise and any necessary adjusting entry at year end on December 31, 2006.

(c) Chenghe Company incurred research and development costs of $500 000 in 2006

in developing a new product. Prepare the necessary journal entries during 2006 to record these events and any adjustments at year end on December 31, 2006.

Answer:

JOURNAL ENTRIES

(a) December 31, 20×6

Amortization Expense …………………………………………..518 000

Patent………………………………………………………………… 518 000 (To record patent amortization.)

$2 500 000 ÷ 5 years ……………………..$500 000

$162 000 ÷ 54 months = …………………….$3 000

$3 000×6……………………………………. $18 000

$518 000

(b) January 1, 20×6

Franchise ………………………………………………………..400 000

Cash………………………………………………………………. 400 000

(To record acquisition of T astee Food franchise.)

December 31, 20×6

No amortization of the franchise is required since its life is indefinite.

(c) 20×6

Research and Development Expense……………………….. 500 000

Cash………………………………………………………………. 500 000 (To record research and development expense for the Current year.)

December 31—no entry.

4. Suxia Company had the following transactions pertaining to short-term investments in

equity securities.

Jan.1 Purchased 900 shares of Chenghe Company stock for $9 450 cash plus brokerage fees of $ 270

June.1 Received cash dividends of $0.50 per share on Chenghe Company stock.

Sept.15 Sold 400 shares of Chenghe Company stock for $ 4 300 less brokerage fees of $100

Dec.1 Received cash dividends of $0.50 per share on Chenghe Company stock.

(a) Journalize the transactions.

(b) Indicate the income statement effects of the transactions.

Answer:

(a) Jan. 1 Stock Investments……………………………………….. 9 720

Cash..................................................................... 9 720 June 1 Cash (900 × $0.50) .. (450)

Dividend Revenue (450)

Sept. 15 Cash ($4 300 – $100)…………………………………. 4 200

Loss on Sale of Stock Investments (120)

Stock Investments (400 × ($9 720 ÷ 900)) ......................4 320 Dec. 1 Cash (500 × $0.50). (250)

Dividend Revenue (250)

(b) Dividend Revenue is reported under Other Revenues and Gains on the

income statement. Loss on Sale of Stock Investments is reported under Other Expenses and Losses on the income statement.

5. Presented below are the three independent situations:

(a) Henry Corporation purchased $ 400 000 of its bonds on June 30, 2005 at 102 and

immediately retired them. The carrying value of the bonds on the retirement date was $ 367 200. The bonds pay semiannual interest and the interest payment due on June 30, 2005 has been made and recorded.

(b) Rose, Inc., purchased $600 000 of its bonds at 96 on June 30, 2005 and

immediately retired them. The carrying value of the bonds on the retirement date was $ 590 000. The bonds pay semiannual interest and the interest payment due on June 30, 2005 has been made and recorded.

(c) Sealy Company has $200 000, 10%, 12-year convertible bonds outstanding.

These bonds were sold at face value and pay semiannual interest on June 30 and December 31 of each year. The bonds are convertible into 80 shares of Sealy $ 5 par value common stock for each $ 1 000 par value bond. On December 31, 2005 after the bond interest has been paid, $ 50 000 par value of bonds were converted.

The market value of Sealy’s common stock was $ 48 per share on December 31, 2005.

Instruction: For each of the independent situations, prepare the journal entry to record the retirement or conversion of the bonds.

Answer:

(a) June 30 Bonds Payable……………………………………………. 400 000

Loss on Bond Redemption……………………………….. 40 800

Discount on Bonds Payable ………………………………………...32 800

Cash …………………………………………………………………408 000

($400 000 – $367 200 = $32 800)

($400 000 × 102% = $408 000)

(b) June 30 Bonds Payable……………………………………………. 600 000

Discount on Bonds Payable………………………………………... 10 000

Gain on Bond Redemption ………………………………………….14 000

Cash………………………………………………………………… 576 000

($600 000 – $590 000 =$10 000)

($600 000 × 96% =$576 000)

(c) Dec. 31 Bonds Payable………………………………………………. 50 000

Common Stock…………………………………………………….. 20 000

Paid-in Capital in Excess of Par …………………………………..30 000

($5 × 80 × 50 =$20 000)

6. Maia’s Bike Shop uses the perpetual inventory system and had the following

transactions during the month of May:

May 3 Sold merchandise to a customer on credit for $ 600, terms 2/10, n/30. The cost of the merchandise sold was $ 350.

May 4 Sold merchandise to a customer for cash of $ 425. The cost of the

merchandise was $ 250.

May 6 Sold merchandise to a customer on credit for $ 1 300, terms 2/10, n/30. The cost of the merchandise sold was $ 750.

May 8 The customer from May 3 returned merchandise with a selling price of $ 100.

The cost of the merchandise returned was $ 55.

May 15 The customer from May 6 paid the full amount due, less any appropriate discounts earned.

May 31 The customer from May 3 paid the full amount due, less any appropriate discounts earned.

Prepare the required journal entries that Maia’s Bike Shop must make to record these transactions.

Answer：

May 3 Accounts receivables (600)

Sales (600)

Cost of goods sold (350)

Merchandise inventory (350)

May 4 Cash (425)

Sales (425)

Cost of goods sold (250)

Merchandise inventory (250)

May 6 Accounts receivables…………………………………………….1 300

Sales (1300)

Cost of goods sold (750)

Merchandise inventory (750)

May 8 Sales Returns and Allowances (100)

Accounts receivables (100)

Merchandise inventory (55)

Cost of goods sold (55)

May 15 Cash........................................................................1 274 Sales discounts.. (26)

Accounts receivables…………………………………………………..1 300

(sales discounts = $ 1 300 x 0.02 = $ 26)

May 31 Cash (500)

Accounts receivables (500)

会计专业专业术语中英文对照

会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation

会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle

会计专业英语重点1

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八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting

私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption

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Returns inwards 销货退回 Returns outwards 购货退出 Sales 销货 4 The effect of profit or loss on capital and the double entry system for expenses and revenues Drawings 提取 Expenses 费用 Profit 利润 Revenues 收入 5 Balancing off accounts Balancing the account 平帐 6 The trial balance Trial balance 试算表 7 Trading and profit and loss account: an introduction Gross loss 毛损 Gross profit 毛利润 Net loss 纯损 Net profit 纯利

(完整版)会计专业英语重点词汇大全

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?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金

会计专业英语期末考试练习卷(new)

会计专业英语期末考试练习卷(new)

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管理会计专业术语词汇大全(英文版)

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