会计英语—基础会计PPT幻灯片课件

会计英语,基础会计,1,Chapter1,2,accounting会计，会计学informationsystem信息系统,enterprise企业business商业，企业,3,decisionmaking制定决策bookkeeping簿记,transaction交易，经济业务investor投资者,4,creditor债权人nonprofitorganization非营利性组织,returnof（投资）回收returnon（投资）回报，报酬,5,cashflow现金流量,6,Chapter2,7,accountingstandard会计规范accountingassumptions会计假设,accountingentity会计主体goingconcern持续经营,8,monetaryunit货币计量accountingperiod会计分期,cash-basis现金收付制accrual-basis权责发生制（应计制）,9,costprinciple成本原则realizationprinciple实现原则,matchingprinciple配比原则objectiveprinciple客观性原则,10,consistencyprinciple一致性原则fulldisclosure充分反映,materiality重要性conservatism稳健性,11,Chapter3,12,asset资产liability负债,ownersequity所有者权益accountingequation会计平衡公式,13,fiscalyear会计年度transaction交易，业务,basicaccountingelements基本会计要素drawing提款，资本撤回,14,netincome净收益netloss净损失,expense费用revenue收入,15,Chapter4,16,account账户T-accountT形账户,double-entryaccounting复式记账制debit借方,17,credit贷方sourcedocument原始凭证,permanentaccounts永久性账户temporaryaccount临时性账户,18,journalizing记日记账bookoforiginalentry原始分录的记录,chartofaccounts会计科目表balance余额,19,Chapter5,20,accountingcycle会计循环entry会计分录,generaljournal普通日记账journalizing记日记账,21,ledger分类账posting过账,specialjournals特种日记账sourcedocument原始凭证,22,subsidiaryledgers明细分类账trialbalance试算平衡表,errorcorrection差错更正,23,Chapter6,24,accumulateddepreciation累计折旧adjustingentries调整分录,adjustedtrialbalance调整后试算平衡contra-assetaccount备抵账户,25,closingentries结账分录capitalstock股本,depreciationexpense折旧费用post-closingtrialbalance结账后试算平衡,26,prepaidexpense待摊费用incomesummary收益汇总，本年利润,insurancepolicies保险，保单miscellaneousexpenses杂项费用，其他费用,27,revenueearned已实现收入unearnedrevenue预收账款（未实现收入）,28,Chapter7,29,financialstatement财务报表balancesheet资产负债表,incomestatement利润表statementofcashflows现金流量表,30,financialcondition财务状况retainedearnings留存收益,accrual-basis权责发生制cash-basis现金收付制,31,cashofgoodssold(COGS)销货成本grossprofit毛利,salesreturnsandallowances销售退回及折让cashflow现金流量,32,dividends股利cashinflow现金流入,cashoutflow现金流出netcashflow现金净流量,33,operatingactivity经营活动investingactivity投资活动,financingactivity融资活动,34,Chapter8,35,equityfinancing股权融资debtfinancing债权融资,rawmaterial原材料directmaterial直接材料,36,directlabor直接工资manufacturingoverhead