会计英语基础会计(1)

1、编辑ppt会计英语会计英语基础会计编辑pptChapter 1编辑pptnaccounting n会计，会计学ninformation systemn信息系统nenterprisen企业nbusinessn商业，企业编辑pptndecision makingn制定决策nbookkeepingn簿记ntransactionn交易，经济业务ninvestorn投资者编辑pptncreditorn债权人nnonprofit organizationn非营利性组织nreturn ofn（投资）回收nreturn onn（投资）回报，报酬编辑pptncash flown现金流量编辑pptChapter

2、2编辑pptnaccounting standardn会计规范naccounting assumptionsn会计假设naccounting entityn会计主体ngoing concernn持续经营编辑pptnmonetary unitn货币计量naccounting periodn会计分期ncash-basisn现金收付制naccrual-basisn权责发生制（应计制）编辑pptncost principlen成本原则nrealization principlen实现原则nmatching principlen配比原则nobjective principlen客观性原则编辑pptnco

3、nsistency principlen一致性原则nfull disclosuren充分反映nmaterialityn重要性nconservatismn稳健性编辑pptChapter 3编辑pptnasset n资产nliabilityn负债nowners equityn所有者权益naccounting equationn会计平衡公式编辑pptnfiscal yearn会计年度ntransactionn交易，业务nbasic accounting elementsn基本会计要素ndrawingn提款，资本撤回编辑pptnnet incomen净收益nnet lossn净损失nexpensen费

4、用nrevenuen收入编辑pptChapter 4编辑pptnaccount n账户nT-accountnT形账户ndouble-entry accountingn复式记账制ndebitn借方编辑pptncreditn贷方nsource documentn原始凭证npermanent accountsn永久性账户ntemporary accountn临时性账户编辑pptnjournalizingn记日记账nbook of original entryn原始分录的记录nchart of accountsn会计科目表nbalancen余额编辑pptChapter 5编辑pptnaccountin

5、g cyclen会计循环nentryn会计分录ngeneral journaln普通日记账njournalizingn记日记账编辑pptnledgern分类账npostingn过账nspecial journalsn特种日记账nsource documentn原始凭证编辑pptnsubsidiary ledgersn明细分类账ntrial balancen试算平衡表nerror correction n差错更正编辑pptChapter 6编辑pptnaccumulated depreciationn累计折旧nadjusting entriesn调整分录nadjusted trial balan

6、cen调整后试算平衡ncontra-asset accountn备抵账户编辑pptnclosing entriesn结账分录ncapital stockn股本ndepreciation expensen折旧费用npost-closing trial balancen结账后试算平衡编辑pptnprepaid expensen待摊费用nincome summaryn收益汇总，本年利润ninsurance policiesn保险，保单nmiscellaneous expensesn杂项费用，其他费用编辑pptnrevenue earnedn已实现收入nunearned revenuen预收账款（未实

7、现收入）编辑pptChapter 7编辑pptnfinancial statementn财务报表nbalance sheetn资产负债表nincome statementn利润表nstatement of cash flowsn现金流量表编辑pptnfinancial conditionn财务状况nretained earningsn留存收益naccrual-basisn权责发生制ncash-basisn现金收付制编辑pptncash of goods sold(COGS)n销货成本ngross profitn毛利nsales returns and allowancesn销售退回及折让nca

8、sh flown现金流量编辑pptndividendsn股利ncash inflown现金流入 ncash outflown现金流出nnet cash flown现金净流量编辑pptnoperating activityn经营活动ninvesting activityn投资活动nfinancing activityn融资活动编辑pptChapter 8编辑pptnequity financingn股权融资ndebt financingn债权融资nraw materialn原材料ndirect materialn直接材料编辑pptndirect laborn直接工资nmanufacturing overheadn制造费用nwork in progressn在产品ncost of