会计英语-基础会计.ppt

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1、会计英语会计英语基础会计Chapter 1naccounting n会计，会计学ninformation systemn信息系统nenterprisen企业nbusinessn商业，企业ndecision makingn制定决策nbookkeepingn簿记ntransactionn交易，经济业务ninvestorn投资者ncreditorn债权人nnonprofit organizationn非营利性组织nreturn ofn（投资）回收nreturn onn（投资）回报，报酬ncash flown现金流量Chapter 2naccounting standardn会计规范naccounti

2、ng assumptionsn会计假设naccounting entityn会计主体ngoing concernn持续经营nmonetary unitn货币计量naccounting periodn会计分期ncash-basisn现金收付制naccrual-basisn权责发生制（应计制）ncost principlen成本原则nrealization principlen实现原则nmatching principlen配比原则nobjective principlen客观性原则nconsistency principlen一致性原则nfull disclosuren充分反映nmaterial

3、ityn重要性nconservatismn稳健性Chapter 3nasset n资产nliabilityn负债nowners equityn所有者权益naccounting equationn会计平衡公式nfiscal yearn会计年度ntransactionn交易，业务nbasic accounting elementsn基本会计要素ndrawingn提款，资本撤回nnet incomen净收益nnet lossn净损失nexpensen费用nrevenuen收入Chapter 4naccount n账户nT-accountnT形账户ndouble-entry accountingn复式

4、记账制ndebitn借方ncreditn贷方nsource documentn原始凭证npermanent accountsn永久性账户ntemporary accountn临时性账户njournalizingn记日记账nbook of original entryn原始分录的记录nchart of accountsn会计科目表nbalancen余额Chapter 5naccounting cyclen会计循环nentryn会计分录ngeneral journaln普通日记账njournalizingn记日记账nledgern分类账npostingn过账nspecial journalsn特种

5、日记账nsource documentn原始凭证nsubsidiary ledgersn明细分类账ntrial balancen试算平衡表nerror correction n差错更正Chapter 6naccumulated depreciationn累计折旧nadjusting entriesn调整分录nadjusted trial balancen调整后试算平衡ncontra-asset accountn备抵账户nclosing entriesn结账分录ncapital stockn股本ndepreciation expensen折旧费用npost-closing trial balan

6、cen结账后试算平衡nprepaid expensen待摊费用nincome summaryn收益汇总，本年利润ninsurance policiesn保险，保单nmiscellaneous expensesn杂项费用，其他费用nrevenue earnedn已实现收入nunearned revenuen预收账款（未实现收入）Chapter 7nfinancial statementn财务报表nbalance sheetn资产负债表nincome statementn利润表nstatement of cash flowsn现金流量表nfinancial conditionn财务状况nretai

7、ned earningsn留存收益naccrual-basisn权责发生制ncash-basisn现金收付制ncash of goods sold(COGS)n销货成本ngross profitn毛利nsales returns and allowancesn销售退回及折让ncash flown现金流量ndividendsn股利ncash inflown现金流入 ncash outflown现金流出nnet cash flown现金净流量noperating activityn经营活动ninvesting activityn投资活动nfinancing activityn融资活动Chapter 8nequity financingn股权融资ndebt financingn债权融资nraw materialn原材料ndirect materialn直接材料ndirect laborn直接工资nmanufacturing overheadn制造费用nwork in progressn在产品ncost of goods manufacturedn完工产品成本nfinished goodsn产成品ncost of goods soldn销货成本namortizationn摊销