会计学原理名词解释

1、1. Accounting 会计(学) : is an information and measurement system that id entifies records and communicates relevant reliabl e and comparable information about an organization s business activities. 2. Managerial accounting 管理会计 : is the area of accounting that serves the decision-marking needs of inte

2、rnal users 3. Events 项目：refer to happenings that affect an entity s accounting equation and can be i measured. 4. External user 外部使用者： of accounting information are not directly involved in running the organization. 5. Internal user 内部使用者 ： of accounting information are those directly efficiency and

3、 effectiveness of an organization. 6. Ethics： are beliefs that distinguish right from wrong. They are accepted standards of good and bad behavior. 7. Cost principle (历史)成本原贝U : means that accounting information is based on actual cost. 8. Revenue recognition principl e (营业)收入确定原贝U : provid es guidan

4、ee on when a company must recognize revenue. 9. Matching principl e 配合原贝，收支对应原贝 : prescribes that a company must records its expenses incurred to generate the revenue reported. 10. Going-concerning assumption 持续经营假设 : means that accounting information reflects a presumption that the business will co

5、ntinue operating instead of being cl osed or sold. 11. Audit 审计，审核 : through review of an organization s accounting records and accounting reports and return make by the analysis. 12. Net income 净收益，收益净额 : amount a business earns after paying all expenses and costs associated with its sales and reve

6、nues. 13. Income statement 损益表 : describes a company s revenues and expeonsgeswiathl the resulting net income or loss over a period time due to earnings activities. 14. Stateme nt of owner s有者y: expla ins cha nges in equity from net in come (or l oss) and from any owner investments and withdrawals o

7、ver a period of time. 15. Bala nee sheet 资产负债表，平衡表: describes a compa ny s finan cial positi on (types and amounts of assets liabilities and equity) at a point in time. 16. Statement of cash flows 现金流量表 : identifies cash inflows (receipts) and cash outflows (payments) over a period of time. 17. Owne

8、r s withduwals account 所有者提款账户 ：the account used to record the transfers of assets from a business to its owner. 18. Liabilities 负债: is what a company owes its no owners (creditors) in future payments, products, or services. 19. Accounting equation 会计恒等式 : Assets=Liabilities + Equity. 20. Accrued ex

9、pense 应计费用，预提费用 : refer to costs that are incurred in a period but are both unpaid and unrecorded. 21. Operating cycle:经营周期 is the time span from when cash is used to acquire goods and services until cash is received from the sale of goods and services. 22. Shareholders (investors): 股东，投资者 are the o

10、wners of a corporation. 23. Current radio: 目前的广播电 a ratio used to help evaluate a company s aebbiltistyintothpeay its d near future. 24. Merchandise inventory: 库存商品，商品盘存 refers to products that a company owns and intends to sell. 25. Cash disco unt:现金折扣，现金贴现 reducti on in a receivabl e or payable if

11、 it is paid with in the discount period. sellers can grant a cash discount to discourage buyers to pay earlier 26. Gross profit:总禾U润 also called Gross margin, which equals net sales cost of goods sold. 27. Credit period:付款/信贷期限 the amount of time all owed before full payment is due. 28. Acid-test ra

12、tio 酸性比率测试 : a ratio used to assets a companys ability to pay its current liabilities; defined by current liabilities. 29. Selli ng expe nse:销售费用 in elude the expe nses of promot ing sales by display ing and advertis ing merchandise, making sales, and delivering goods to customers.(P124) 30. General

13、 and administrative expense (般)管理费用 :support a company s overall opseanldb include expenses related to accounting, human resource management, and financial management. 31. Time period assumption: 会计分期假设 presumes that the life of a company can be divid ed into time periods, such as months and years,

14、and that useful reports can be prepared for those periods. 32. Account receivable:应收账款 are held by a seller and decreased by customers to sellers. 33. Prepaid account (also called prepaid expenses): 预付费用 / 待摊费用 are assets that represent prepayments of future expenses (not current expenses). 34. Purc

15、hase discount:购物折扣 purchaser escdpti on of a cash discount received from a supplier of goods. 35. Sales disco unt 销售折扣 seller estripti on of a cash disco unt gran ted to buyers in retur n for early payment. 36. Trade disco unt:商业折扣 reduct ion below list or catalog price hat is n egotiated in sett in

16、g the price of goods. 37. FOB shipping point (FOB factory): 寄发地交货 means the buyer accepts ownership when the goods depart the seller s place of business. 38. FOB destination: 目的地交货，离岸交货 means ownership of goods transfers to the buyer when the goods arrive at the buyer sacpel of business. 39. Credit

17、terms: 信贷条件，赊销付款条件 for a purchase include the amounts and timing of payments from a buy to a seller. 40. Current assets:流动资产 are cash and other resources that are expected to be sold, collect, or used within one year or the companyerating csyocple, whichever is longer. 41. Plant assets: 固定资产 refers

18、to long-term tangibl e assets used to produce and sell products and services. 42. Long-term investment: 长期投资 notes receivable and investments in stocks and bonds are long-term assets when they are expected to be held for more than the l onger of one year or the operating cycle. 43. Intan gible asset

19、s 无形资产 are Ion g-term resources that ben efit bus in ess operati ons, usually lack physical form, and have uncertain benefits. (P98) 44. Current liabilities: 流动负债 are obligations due to be paid or settled within one year or the operating cycle, whichever is longer.(P98) 45. Long-term liabilities 长期负

20、债 : are obligations not due within one year or the operating cycl e, whichever is longer. 46. Accounting cycle:会计周期 refers to the steps in preparing financial statements.(P95) 47. Temporary (or nominal) accounts: 临时账户，名义账户 accumulate data related to one accounting period. 48. Permanent (or real) acc

21、ounts: 永久账户，实际账户 report on activities related to one or more future accounting periods. 49. acco unt reveivable(应收账款)are liquid assets,usually being con verted into cash with in a period of 30 to 60 days. Therefore, accounts receivable from customers are classified as current assets, appearing in th

22、e balance sheet immediately after cash and marketabl e securities. 50. double entry accounting(复式记账法)is a standard accounting method that invoIves each transaction being recorded in at least two accounts, resulting in a debit to one or more accounts and a credit to one or more accounts. 51. material

23、ity (重要性原则) refers to the magnitude of an omission or misstatement of accounting information that, consid ering the circumstances ,make it likely that the judgment of a reasonabl e person relying on the information would have been influenced by the omission or misstatement. 52. perpetual inventory s

24、ystem (定期盘存制) Under the perpetual inventory system,the inventory records are kept up-to-date.Virtually all large business organizations use perpetual inventory systems. 53. unearned revenue (预收账款 / 预收收入)A liability for unearned revenue arises when a customer pays in advance. 54. financial statement(

25、财务报表)Four related accounting reports that summarize the current financial position of an entity and the results of its operations for the preceding year（or other thim period） 55. historical cost （历史成本） The historical cost of an asset is the exchange price in the transaction in which the asset was ac

26、quired 56. depreciation （折旧） The systematic allocation of the cost of an asset to expense over the years of its estimated useful 57. accrued liabilities （应计负债） The liabilities to pay an expense which has accrued during the period.Accrued liabilities are also call ed accrued expenses. 58. in come （收入

27、）is defined as in creases in econo mic ben efits duri ng the report ing periodn the form of inflows or enhancements of assets,or decreases of liabilities tha result in increases in equity,other than those relating to contributions from equity participants.Income encompasses both revenue and gains. 5

28、9. asset （资产）is a resource con trolled by the en terprise as a result of past eve nts and from which future economic benefits are expected to flow to the enterprise. 60. account payable （应付账款）often are subdivid ed into categories of trade accounts payable and other accounts payable.Trade accounts pa

29、yabel are shortterm obligations to suppliers for purchases or merchandise.Other accounts payable include liabilities for any goods and services other than merchandise. 61. FIFO （先进先出法）A method of computing the cost of inventory and the cost of goods sold based on the assumption that the first mercha

30、ndise acquired is the first merchandise sol d,and that the ending inventory consists of the most recently acquired goods. 62. Goodwil（l 商誉） The present value of expected future earnings of a business in excess of the earnings normally realized in the industry. 63. cost principl e （历史成本原贝U） The cost

31、principl e states that assets shoud by recorded at their cost.Cost is the value exchanged at the time something is acquired. 64. 权责发生制 accrual basis of accounting: Means that revenues, expenses and other changes in assets, liabilities, and owners equity are accounted for in the period in which the e

32、conomic event takes place, not necessarily when the cash inflows and outflows take place 利润表 income statement :An income statement is a financial statement showing the results of operations for a business by matching revenue and related expenses for a particular accounting period .It shows the net i

33、ncome or net loss. 永续盘存制 perpetual inventory system: Is a system of accounting for merchandise that provid es a continuous record showing the quantity and cost of all goods on hand. 总账账户 control accounts: Grouped according to the elements of financial statement, the general ledger holds the individu

34、al control accounts. 费用 Expense: Generally speaking, expenses are costs that are charged against ，revenue and that are related to the entity sbasic business. 二 简 答 题 1. State the steps of establishing internal control over cash（ 简述建立现金内部控制的程序 ） （1）Separate the function of handling cash from the main

35、tenance of accounting records （将 现金收付与记账职务分离） （2）Prepare an immediate control listing of cash receipts at the time and place that the money is received （在收到现金的当时当地编制一份现金收入控制清单） （3）Require that all cash receipts be deposited daily in the bank（ 每日都要将现金收入存入银 行） （4）Make all payments by check （所有的付款都以支票形

36、式通过银行支付） （5）Separate the function of approving expenditures from the function of signing checks （将 核准支出职务与签发支票职务分离） 2. What are the quality chatacteristics of acco un ti ng in formatio n（会计信息质量特征）：Releva nee （相关 性） ,reliability （可靠性） , understandability （可理解性） ,comparability （可比性） 3. Describe the st

37、eps（procedures） of accounting cycl e （描述会计循环的步骤） （1）identify transactions or events to be record ed （确认需要记录的交易或事项） （2）journalize transactions and events （将交易或事项登记到日记账） （3）posting from journal to l edger （从日记账过入） （4）prepare unadjusted trial balance （编制调整前余额试算表） （5）journalize and post adjusting journa

38、l entries （将调整分录计入日记账并过入分类账） （6）prepare adjusted trial balance （编制调整后余额试算表） （7）prepare financial statements （编制财务报表） （8）journalize and post closing entries （将结账分录计入日记账并过账） （9）prepare post-closing trial balanee （编制结账后余额试算表） 4. Briefly state the four assumptions and explain （简述四个会计假设） Separate entity

39、（会计主体假设）,going coneern （持续经营假设） .,time-period （会计分期假设） ,monetary unit （货币计量假设） 5. Briefly state the classification investment in securities （简述有价证券的列报） Trading securities （交易性证券），held-to-maturity securities （持有至至U期投资），available-for-sale securities （可供出售的金融资产），bng-term investment in equity securities

40、（长期股权投资） 6. What are the accounting elements （会计要素） Assets（资产）liabilities （负债），owners equ（所有者权益）,revenues（收入），expenses（费用），income （利润） double-entrybookkeeping 复式记账financial statement 财务报表 accounting equation 会计恒等式owner sequity 所有者权益 retained earning 留存收益source document 原始凭证 computerized accounting s

41、ystem 电算化会计系统 accumulated depreciation 累计折旧 Proprietorship 所有权 post-closing trial balance 调整后试算accrued expense 应计费用 real/permanent account 实账户nominal/temporary account 虚账户 notes to the financial statements 会计报表附注balanee sheet 资产负债表 流动性 long-term solvency 长期偿债能力 provision for bad d ebts 坏账准备 deferred tax on debit/credit 递延税款借贷项 paid-in captical 实收资本 curr