会计词汇.doc

The Financial Accounting Conceptual Framework and the Accounting Equation财务会计概念框架和会计等式1.1 Accounting会计Economic activities 经济活动 Information 信息Entity 主体/个体/单位 User 用户/使用者Manager 管理者/经理 Management accounting 管理会计Financial accounting 财务会计 Investor 投资者Creditor 债权人 Governmental agency 政府机构Measure 计量 Record 反映Report 报告 Balance sheet 资产负债表Income statement 损益表/利润表 Statement of cash flow 现金流量表Statement of owners equity 所有者权益表 Disclosure 披露1.2 Comparison Between Financial and Management Accounting财务会计与管理会计之间的比较Internal 内部的GAAP: Generally Accepted Accounting Principles (GAAP) 公认会计原则External 外部的 Relevant 相关的Reliable 可靠的 Concept 概念Principle 原则 FASB: Financial Accounting Standards Board 财务会计准则委员会1.3 The FASBs Financial Accounting Conceptual FrameworkFASB的财务会计概念框架Objective 目标 Standard 标准Rule 规则 Accounting theory 会计理论Practical problem 实务问题 Elements in financial statements 财务报表要素Qualitative characteristics of information 信息的质量特征Recognition 确认 Criteria 标准Making investment and credit decisions 做投资与信贷决策Revenue 收入Fee 费Sales 销售(收入) Interest 利息Commission 佣金 Rent 租金Expense 费用 Decrease 减少Increase 增加 Employee 雇员Salary工资 Utilities 公用事业费Advertising expense 广告费用Depreciation 折旧Withdrawal 提款/退伙/退股 Net income 净利润Net loss 净损失 Gains 利得Losses 损失 Disposal of fixed assets 固定资产处置Asset 资产 Economic resource 经济资源Property 财产 Economic benefits 经济利益Accounts receivable 应收账款 Merchandise 商品Supplies 物料/辅料 Equipment 设备Building 建筑物 Land 土地Patent 专利 Copyright 版权Tangible asset 有形资产 Intangible asset 无形资产Liabilities 负债 Obligation 义务Transaction 业务 Service 服务Individual 个人 Debt 债Amount 金额 Accounts payable 应付账款Tax payable 应交税金 Note payable 应付票据Interest payable 应付利息 Owners equity 所有者权益Claim 要求权 Equal 等于Minus 减 Ownership 所有权Residual equity 剩余收益 Proprietorship 独资(企业)Capital 资本 Corporation 股份公司Capital stock 股本 Retained earnings 留存收益Dividends 股利 Investment by owners 业主投资Net assets 净资产 Distribution to owners 分配给业主的投资Comprehensive income 综合收益 Relevance 相关性Timely 及时性 Predictive value 预测价值Feedback value 反馈价值 Reliability 可靠性Verifiability 可核性 Faithfulness 真实性Neutrality 中立性 Comparability 可比性Consistency 一致性Economic entity assumption 经济主体假设Monetary unit assumption/unit of measurement 货币计量假设Time period assumption 会计分期假设 Going-concern assumption 持续经营假设Accountability 经营责任/会计责任Enterprise 企业Solo-proprietorship 独资企业 Partnership 合伙企业Corporation 股份公司 Agreement (written or oral) 协议(书面或口头)Unlimited personal liability 无限连带责任 Legal entity 法律主体Stock 股票 Stockholder 股东Limited liability 有限责任Cost principle/historical cost principle 历史成本原则Revenue recognition principle 收入确认原则 Matching principle 配比原则The full disclosure principle 充分披露原则 Fair market value 公允市价Notes 附注 Supplementary information 补充信息The cost benefit constraint 成本效益限制 Materiality 重要性Industry peculiarity 行业特性 Conservatism 稳健性1.4 The Accounting Equation and Transactions会计等式和业务Accountant 会计人员 Balance 余额Purchase on credit/account/a credit purchase 赊购Service revenue 服务收入Customer 客户Cumulative 累积的The Accounting Cycle 会计循环2.1 Account 账户Debit 借 Credit 贷 T account T字账户2.2 The Rules of Debit and Credit借贷规则Double-entry system 复式记账系统2.3 Normal balances of accounts账户的正常余额Debit balance 借方余额Credit balance 贷方余额2.4 Permanent and Temporary Accounts永久账户和临时账户Temporary (nominal) accounts 临时(名义)账户Permanent (real) accounts 永久(实)账户The beginning balance 期初余额2.5 Journalizing and Posting日记账和过账Journal 日记账 Ledger 分类账General journal 普通日记账 Journalizing 登日记账/编制分录General ledger 总分类账 Post 过账Chart of accounts 会计科目表 Account numbers 账户编号/科目代码Balance sheet accounts 资产负债表账户 Income statement accounts 损益表账户Market (interest) rate 市场利率Stated (interest) rate 票面利率Unearned Fees 预收服务/劳务收入 Prepaid Insurance 预付保险费Prepayments 预付 Fees earned 服务/劳务收入2.7 The Trial Balance试算平衡表Adjusting entries 调整分录Unadjusted trial balance 调整前的试算平衡表2.8 Accrual accounting and timing of revenue and expense全责发生制会计/应计制会计和收入与费用的确认时间Cash accounting 现金制/收付实现制会计Revenue realization 收入确认Expense matching 费用配比2.9 Adjusting Entries 调整分录2.10 Asset/Expense Adjustments资产/费用调整Understate 低估 Overstate 高估Prepaid taxes 预付税金 Prepaid rent 预付租金Premium 保险费 Long-lived asset 长期资产Useful life 使用寿命 Depreciation 折旧The estimated useful life 估计使用寿命The estimated salvage (residual) value 估计残值Straight-line method 直线法 Contra account 抵销账户Accumulated depreciation/Allowance for Depreciation 累计折旧来源：(/s/blog_5ec502ce0100cewm.html) - Chapter2词汇_西方财务会计_新浪博客 Book value 账面价值 Market value 市场价值2.11 Liability/Revenue Adjustments负债/收入调整Unearned Rent Revenue 未实现/预收租金收入Unearned Commissions 未实现/预收佣金Unearned Subscription Revenue 未实现/预收订阅收入2.12 Liability/Expense Adjustments负债/费用调整Interest Payable 应付利息Wages Payable 应付工资2.13 Asset/Revenue Adjustments资产/收入调整Interest Receivable 应收利息Rent Receivable 应收租金2.14 Journalizing and Posting Adjusting Entries调整分录的登账与过账2.15 The Adjusted Trial Balance调整后的试算平衡表2.16 Financial Statements from Adjusted Trial Balance根据调整后的试算平衡表编制财务报表2.17 The Work Sheet 工作底稿Multiple-column 多栏Subtotal 小计Profitable 盈利的2.18 Closing Entries 结账Summary account 汇总账户Income Summary 损益汇总2.19 Post-closing Trial Balance结账后的试算平衡表2.20 Reversing Entries-An Optional Step转回分录可选步骤2.21 Summary of the Accounting Cycle会计循环总结2.22 Classified Financial Statements财务报表项目的细分Current assets 流动资产 Liquidity 流动性Long-term investment 长期投资 Investment 投资Property, plant, and equipment 财产，厂房，设备Delivery equipment 运输设备Furniture and fixture 家具与固定装置 Intangible assets 无形资产Privilege 特权 Goodwill 商誉Trademark 商标Franchise 特许权/专