会计英语财务会计.ppt

会计英语,财务会计,Chapter1,accounting会计，会计学enterprises企业,decisionmaking制定决策publicaccounting公共会计,certifiedpublicaccountants(CPAs)注册会计师incometax所得税,cashflowprospects现金流预测auditing审计,costaccounting成本会计internalcontrol内部控制,privateaccounting私人会计（企业会计）governmentaccounting政府会计,nonprofitorganizations非营利组织taxplanning税务筹划,executives高级管理人员professionaljudgment职业判断力,ethicalstandard道德准则integrity整合性,AICPA美国注册会计师协会,Chapter2,theoreticalframework理论框架conceptualframework概念框架,accountingobjective会计目标qualitativecharacteristics质量特征,accountingelements会计要素measurementandrecognition确认与计量,asset资产liabilities负债,equity权益revenue收入,expense费用netincome(netloss)净收益或净亏损,accountingentity会计主体goingconcern持续经营,monetaryunit货币计量accrual-basis权责发生制（应计制）,realizationprinciple实现原则fulldisclosure充分反映,materiality重要性constraint约束,conservatism稳健性industrypractices行业实务,Chapter3,accountingcycle会计循环accountingentry会计分录,accountingequation会计等式ledgeraccount分类账,adjustedtrialbalance调整后试算表after-closingtrialbalance结账后试算表,balancesheetaccount资产负债表账户bookoforiginalentry原始分类账簿,chronologicalrecord序时记录closingentry结账分录,closingtheaccounts结账creditbalance贷方余额,debitbalance借方余额depreciationexpense折旧费用,double-entryaccounting复式记账制end-of-periodadjustingentries期末调整分录,incomestatementaccount收益表账户incomesummaryaccount收益汇总账户,nominalaccount虚账户permanentaccount永久性账户,temporaryaccount临时性账户unadjustedtrialbalance调整前试算表,Chapter4,financialstatement财务报表financialcondition财务状况,balancesheet资产负债表incomestatement收益表,statementofcashflow现金流量表retainedearnings留存收益,single-stepapproach单步法multiple-stepapproach多步法,costsofgoodssold销货成本grossprofit毛利,operatingincome营业收入salesreturnsandallowances销售退回与折让,sellingexpenses销售费用administrativeexpenses管理费用,otherincome其他收入（支出）offset抵消,yield产生combinedstatement合并报表,Chapter5,againschedule账龄分析表allowancefordoubtfulaccounts坏账准备,allowancemethod备抵法allowance备抵，减值准备,baddebtrecovery已确认坏账的收回beddebtexpense坏账费用,bankcharges银行手续费bankcreditmemorandum银行贷项通知,bankdebitmemorandum银行借项通知bankreconciliation银行存款调节表,bankstatement银行对账单cashoverandshort现金溢缺,cashier出纳员check支票,collect收款depositintransit在途存款,directwrite-offmethod直接转销法discount贴现,dishonorednotereceivable无法兑现的应收票据doubtfulaccountexpense坏账费用,facevalue面值IAS(InternationalAccountingStandard)国际会计准则,IOU(Ioweyou)欠条LCM(LowerofCostorMarketrule)成本与市价孰低原则,marketablesecurity有价证券merchandise商品；存货,miscellaneousexpense(income)杂项费用（收入）moneyorder汇款单,NSF(nosufficientfunds)存款不足notesreceiveddiscounted应收票据贴现,outstandingcheck未兑现支票payee收款人,pettycash备用金principal本金,proceeds现值promissorynote本票,realizablevalue可变现净值，可变现价值receivable应收款项,selloncredit赊销temporaryinvestments短期投资,turnover报销write-off转销；冲销,oncredit赊账,Chapter6,actualphysicalcount实地盘点averagecostmethod平均成本法,contraaccount抵消账户costofgoodsavailableforsale可供销售的商品成本,currentreplacementcost现时的重置成本deflation通货紧缩,endinginventory期末存货FIFO(first-in,first-outmethod)先进先出法,finishedgoods产成品freight-in运费,goodsinprocessofmanufacture在产品goodsintransit在途存货,goodsonhand库存商品inflation通货膨胀,LIFO(last-in,first-outmethod)后进先出法periodicinventorysystem定期盘存制,perpetualinventorysystem永续盘存制physicalinventorysystem实地盘存制,precedingyear以前年度purchasesreturnsandallowances购货退回及折让,rawmaterials原材料retailprice零售价格,specificidentificationmethod个别辨认法transportation-in(out)进（销）货运费,weightaverage加权平均,Chapter7,accumulateddepletion累计折耗accumulateddepreciation累计折旧,acquisitioncost取得成本allocation分配,amortization摊销capitalexpenditure资本性支出,carryingvalue结转价值copyright版权,deliverycost运费depletion折耗,depreciablecost可折旧成本deterioration磨损,disposalofplantasset固定资产的处置double-declining-balancemethod双倍余额递减（折旧）法,estimatedresidualvalue预计残值expectedusefullife预计使用年限,fairmarketvalue公平市场价值；公允价值fixedasset固定资产,freightcharge运费goodwill商誉,incidentalcost杂项费用；附加费用initialcost初始成本,installationcost安装费installment分期付款,intangibleasset无形资产legalfee法务费,listprice标价naturalresource自然资源,obsolete过时offset抵消；补偿,outofservice报废patent专利权,productivecapacity生产能力proportionalallocation按比例分配,researchanddevelopment研究与开发revenueexpenditure收益性支出,scrapvalue残值straight-linemethod直线（折旧）法,sum-of-the-years-digitsmethod年数总和（折旧）法tradein置换；以旧换新,trade-inallowance置换让价trademark商标权,unitdepreciation单元折旧额units-of-productionmethod产量（折旧）伐,usefullife使用年限wastingasset减耗资产,wearout磨损,Chapter8,currentliability流动负债accountspayable应付账款,short-termnotepayable短期应付票据currentinstallmentoflong-term一年内到期的长期负债,accruedexpense应计费用payroll薪水,unearnedrevenues预收收益contingentliability或有负债,financialstatementnote会计报表附注,Chapter9,bondspayable应付债券convertiblebonds可转换债券,callablebonds可赎回债券presentvalue现值,futurevalue终值effectiveinterestrate实际利率,contractinterestrate票面利率earningspershare每股收益,secured/mortgagebonds抵押债券debentures信用债券,premiumonabond债券溢价discountonabond债券折价,underwriter承诺支付,Chapter10,commonstock普通股Paid-inCapitalinExcessofPar,commonstock资本公积（普通股）,capitalstock股本cashdividends现金股利,legalcapital法定资本parvalue面值,preferredstock优先股stockholdersequity股东权益,stockdividends股票股利stocksplits股票分割,treasurystock库藏股,Chapter11,cashflow现金流量cashinflow现金流入,cashoutflow现金流出cashequivalent现金等价物,directmethod直接法financingactivity融资活动,indirectmethod间接法investingactivity投资活动,netcashflow现金净流量operatingactivity经营活动,Chapter12,assetsmanagementanalysis资产管理分析accountsreceivableturnover应收账款周转率,currentpositionanalysis流动性分析currentration流动比率,debtratio资产负债率financialstatementanalysis财务报表分析,horizontalanalysis水平分析法inventoryturnover存货周转率,numberofdayssalesininventory存货周转期numberofdayssalesinreceivables应收账款周转期,numberoftimesintere