会计英语版PPT课件

.,1,会计英语,第三版,.,2,Chapter1,.,3,Accounting会计Bookkeeping簿记,Relevance相关性Objectivity客观性,.,4,Feasibility可行性Incomestatement/Profitandlossaccount利润表,Balancesheet资产负债表Cashflowstatement现金流量表,.,5,Asset资产Liability负债,Ownersequity/Capital所有者权益Revenue收入,.,6,Expense费用Income收益,Generallyacceptedaccountingprinciples公认会计准则FinancialAccountingStandardsBoard(FASB)财务会计准则委员会,.,7,EntityConcept会计主体Costprinciple成本原则,Depreciation折旧Going-concern持续经营,.,8,Stable-monetary-unit货币计量单位Matchingprinciple配比原则,Full-disclosureprinciple充分披露原则Consistencyprinciple一贯性原则,.,9,Materialityprinciple重要性原则Conservatismprinciple谨慎性原则,Double-entrysystem复式记账AmericanInstituteofCertifiedPublicAccountants(AICPA)美国注册会计师协会,.,10,ChineseInstituteofCertifiedPublicAccountants(CICPA)中国注册会计师协会Financialaccounting财务会计,Managerialaccounting管理会计Taxaccounting税务会计,.,11,AccountingEquation会计等式Businesstransaction经济业务,Ethicsofaccounting会计职业道德,.,12,Chapter2,.,13,economicevent经济业务sourcedocument原始凭证,externaltransaction外部业务internaltransaction内部业务,.,14,account账户debit借方,credit贷方rulesofdebitsandcredits借贷规则,.,15,cash现金cashinbank银行存款,receivable应收款项prepaidexpense预付费用,.,16,payable应付款项unearnedrevenue预收收入,investment投资withdrawal提存,.,17,temporaryaccount暂时账户nominalaccount虚账户,realaccount实账户chartofaccounts科目表,.,18,generalledger总分类账normalbalance正常余额,journalizing记日记账compoundjournalentry复合分录,.,19,generaljournal普通日记账posting过账,accountingcycle会计循环trialbalance试算表,.,20,adjustment账项调整adjustedtrialbalance调整后试算表,closing结账post-closingtrailbalance结账后试算表,.,21,voucher记账凭证receiptvoucher收款凭证,paymentvoucher付款凭证transfervoucher转账凭证,.,22,debtratio负债比率financialleverage财务杠杆,.,23,Chapter3,.,24,timeperiod会计期间fiscalyear财政年度,calendaryear日历年度naturalbusinessyear自然经营年度,.,25,adjustments账项调整accrualbasis应计制、权责发生制,cashbasis现金制、收付实现制prepaiditems预付项目,.,26,unearneditems预收项目accrueditems应计项目,deferralsandaccruals递延与应计depreciation折旧,.,27,contraaccount备抵账户netbookvalue账面净值,worksheet工作底稿closingentries结账分录,.,28,incomesummary收益汇总bookkeepingprocedures账务处理程序,summarizedvouchers汇总记账凭证categorizedaccountssummary科目汇总表,.,29,columnarjournal多栏式日记账unearnedrevenue预收收入,Advancefromcustomers预收账款Prepaidexpense待摊费用,.,30,Accruedexpense预提费用classifiedbalancesheet分类资产负债表,workingcapital营运资本long-terminvestment长期投资,.,31,tangiblefixedasset固定资产intangiblefixedasset无形资产,shareholdersequity股东权益contributedcapital缴入资本,.,32,commonshares普通股股本retainedearning留存收益,currentration流动比率liquidity流动性,.,33,Chapter4,.,34,serviceenterprise服务企业merchandisingenterprise商品流通企业,wholesales批发商retailers零售商,.,35,salesrevenue销售收入costofgoodsold销售成本,grossprofit毛利operatingexpenses营业费用,.,36,merchandiseinventory商品存货periodicinventorysystem定期盘存制,perpetualinventorysystem永续盘存制purchasereturnsandallowances购货退回与折让,.,37,tradediscounts商业折扣purchasediscounts购货折扣,credititems付款条件transportationcosts运费,.,38,FOBdestination目的地交货FOBshippingpoint离岸价格,salesreturnsandallowances销售退回与折让salesdiscounts销售折扣,.,39,debitmemorandum借项备忘录creditmemorandum贷项备忘录,inventoryshrinkage存货减值multiple-stepincomestatement多步式收益表,.,40,specialjournal特种日记账subsidiaryledger明细分类账,controlaccount控制账户salesjournal销售日记账,.,41,purchasesjournal购货日记账,.,42,Chapter5,.,43,cashequivalent现金等价物commercialpaper商业票据,treasurybills国库券internalcontrols内部控制,.,44,pettycashfund备用金bankstatement银行对账单,debitmemorandum借项通知单creditmemorandum贷项通知单,.,45,bankreconciliation银行余额调节表depositintransit在途存款,outstandingchecks未兑现支票servicecharges手续费,.,46,nonsufficientfundschecks存款不足退票temporaryinvestment短期投资,lowerofcostormarket成本与市价孰低allowancetoreducetemporaryinvestmentstomarkets短期投资市价下跌准备,.,47,baddebts坏账writeoff注销,baddebtrecovery坏账回收agingofaccountsreceivablemethod账龄分析法,.,48,allowancemethod备抵法directwriteoffmethod直接冲销法,creditcardsales信用卡销售promissorynote期票,.,49,maker出票人payee受款人,maturitydate到期日dishonorednotereceivable应收票据拒付,.,50,discountingnotereceivable应收票据贴现proceeds贴现所得,contingentliability或有负债sellingaccountsreceivable应收账款出售,.,51,pledgingaccountsreceivable应收账款抵押accountsreceivableturnover应收账款周转率,.,52,Chapter6,.,53,specificidentificationmethod个别认定法first-in,first-outmethod(FIFO)先进先出法,last-in,first-outmethod(LIFO)后进先出法replacementcosts重置成本,.,54,lowerofcostormarket(LCM)method成本与市价孰低法rawmaterials原材料,workinprocess生产成本finishedgoods完工产品,.,55,work-in-processinventory在产品manufacturingoverhead制造成本,transportation-in运输费用incomeManipulate利润操纵,.,56,inventoryshrinkage存货短缺grossmargin毛利,netrealizablevalue可变现净值provisionfordeclineinvalueofinventories存货跌价准备,.,57,grossprofitmethod毛利率法retailinventorymethods零售价格法,inventoryturnover存货周转率numberofdayssalesininventory存货周转天数,.,58,Chapter7,.,59,costmethod成本法equitymethod权益法,subsequentexpenditures后续支出thestraight-line(SL)method直线法,.,60,acceleratedmethods加速折旧法sum-of-the-years-digitsmethod年数总和法,declining-balancemethod余额递减法changesinestimate估计变更,.,61,patents专利权copyrights版权,franchises特许权trademarks商标权,.,62,goodwill商誉pre-operatingexpenses开办费,deferredexpenses递延费用impairmentoflong-termassets长期资产的减值,.,63,debtsecurity债权证券equityexpenditures股权证券,capitalexpenditures资本性支出revenueexpenditures收益性支出,.,64,landimprovements土地改良non-depreciableassets非折旧资产,operatingleas经营租赁financinglease筹资租赁,.,65,off-balancesheetfinancing表外融资substanceoverform实质重于形式,non-monetaryexchange非货币性交易lump-sumpurchase一揽子购入,.,66,constructioninprogress在建工程double-declining-balancemethod双倍余额递减法,residualvalue残值carryingvalue账面余额,.,67,fixedassetspendingdisposal固定资产清理depletion折耗,productionmethod(activitymethod)工作量法amortization摊销,.,68,returnonassets资产报酬率assetturnover资产周转率,.,69,Chapter8,.,70,contingency或有事项contingentasset或有资产,contingentliability或有负债timevalueofmoney货币的时间价值,.,71,simpleversuscompoundinterest单利与复利futurevalue终值,presentvalue现值futurevalueofanannuity年金终值,.,72,presentvalueofanannuity年金现值bondspayable应付债券,discountonnotespayable应付票据折价advancesfromcustomers预收账款,.,73,unearnedrevenue预收账款temporarydifferences临时性差异,permanentdifferences永久性差异currentmaturitiesoflong-termobligation一年之内到期的长期负债,.,74,registeredbonds记名债券couponbonds不记名债券,termbonds到期还本债券serialbond分期还本债券,.,75,convertiblebonds可转换债券callablebonds可赎回债券,securedbond有担保债券debenturebonds无担保债券或风险债券,.,76,couponrateornominalrate票面利率或名义利率marketoreffectiverate市场利率或实际利率,discountonbondspayable应付债券折价premiumonbondspayable应付债券溢价,.,77,lossonredemptionofbonds赎回债券损失timesintere