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1、精選優(yōu)質(zhì)文檔-傾情為你奉上SOME WORDS OF ACCOUNTING & FINANCEAccountancy is the profession; accounting is the methodology; accountant is the who is in of accounting.專心-專注-專業(yè)Bookkeeping 薄記Income statement/profit and loss account 利潤(rùn)表Balance sheet 資產(chǎn)負(fù)債表Cash flow statement 現(xiàn)金流量表Asset 資產(chǎn)Liability 負(fù)債Owners equity/capit
2、al 所有者權(quán)益Revenue 收入Expense 費(fèi)用Income 收益Depreciation 折舊Full disclosure 充分披露Double-entry system 復(fù)式記賬Financial accounting 財(cái)務(wù)會(huì)計(jì)Managerial accounting 管理會(huì)計(jì)Tax accounting 稅務(wù)會(huì)計(jì)Cost accounting 成本會(huì)計(jì)Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則Financial accounting standards board (FASB) 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)American insti
3、tute of certified public accountants (AICPA)美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Chinese institute of certified public accountants (CICPA)中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Economic event 經(jīng)濟(jì)事件Source document 原始憑證External transaction 外部業(yè)務(wù)Internal transaction 外部業(yè)務(wù)Account 賬戶Debit 借方Credit 貸方Cash in bank 銀行存款Receivable 應(yīng)收款項(xiàng)Prepaid expense 預(yù)付費(fèi)用Payable 應(yīng)付款項(xiàng)U
4、nearned revenue 預(yù)收收入Withdrawal 提存Temporary account 暫時(shí)賬戶Nominal account 虛賬戶Real account 實(shí)賬戶Chart of accounts 科目表General ledger 總分類賬Normal balance 正常余額Compound journal entry 復(fù)式分錄General journal 普通日記賬Posting過賬Accounting cycle 會(huì)計(jì)循環(huán)Adjustment 賬項(xiàng)調(diào)整Adjusted trial balance 調(diào)整后試算表Closing 結(jié)賬Post-closing trial
5、balance 結(jié)賬后的試算表Voucher 記賬憑證Receipt voucher 收款憑證Payment voucher 付款憑證Transfer voucher 轉(zhuǎn)賬憑證Debt ratio 負(fù)債比率Financial leverage 財(cái)務(wù)杠桿Time period 會(huì)計(jì)期間Fiscal year 財(cái)政年度Calendar year 日歷年度Natural business year 自然經(jīng)營(yíng)年度Accrual basis權(quán)責(zé)發(fā)生制、應(yīng)計(jì)制Cash basis 收付實(shí)現(xiàn)、現(xiàn)金制Prepaid items 預(yù)付項(xiàng)目Unearned items 預(yù)收項(xiàng)目Accrued items 應(yīng)計(jì)項(xiàng)目
6、Deferrals and accruals 遞延與應(yīng)計(jì)Contra account 備抵賬戶Net book value 賬面凈值Closing entries 結(jié)賬分錄Income summary 收益匯總Bookkeeping procedures 賬務(wù)處理程序Summarized voucher匯總記賬憑證Categorized accounts summary 科目匯總表Columnar journal 多欄目日記賬Unearned revenue預(yù)收收入Advance from customers 預(yù)收賬款Prepaid expense 待攤費(fèi)用Accrued expense 預(yù)提
7、費(fèi)用Classified balance sheet 分類資產(chǎn)負(fù)債表Working capital 營(yíng)運(yùn)資本Long-term investment 長(zhǎng)期投資Tangible fixed asset 固定資產(chǎn)Intangible fixed asset 無形資產(chǎn)Shareholders equity 股東權(quán)益Common shares 普通股股本Retained earnings 留存收益Current ratio 流動(dòng)比率Sales revenue 銷售收入Cost of goods sold 銷售成本Gross profit毛利Operating expenses 營(yíng)業(yè)費(fèi)用Merchand
8、ise inventory 商品存貨Periodic inventory system 定期盤存制Perpetual inventory system永續(xù)盤存制Purchase returns and allowances購(gòu)貨退回與折讓Trade discounts商業(yè)折扣Credit terms 付款條件Transportation costs 運(yùn)費(fèi)FOB destination目的地交貨FOB shipping point離岸價(jià)格Sales returns and allowances銷售退回與折讓Sales discounts 銷售折扣Debit memorandum 借項(xiàng)備忘錄Cred
9、it memorandum貸項(xiàng)備忘錄Inventory shrinkage存貨減值Multiple-step income statement 多步式收益表Special journal特種日記賬Subsidiary ledger 明細(xì)分類賬Control account 控制賬戶Sales journal 銷售日記賬Purchases journal購(gòu)貨日記賬Cash receipts journal現(xiàn)金收入日記賬Cash disbursements journal現(xiàn)金支出日記賬Bookkeeping procedures 賬務(wù)處理程序 Acid-test ratio 速動(dòng)比率Bad deb
10、ts 壞賬Write off 注銷Allowance method 備抵法Direct write off method 直接沖銷法Aging of accounts receivable method 賬齡分析法Credit card sales 信用卡銷售Dishonored note receivable 應(yīng)收票據(jù)拒付Discounting note receivable應(yīng)收票據(jù)貼現(xiàn)Contingency 或有事項(xiàng)Contingent liability 或有負(fù)債Contingent asset 或有資產(chǎn)Selling accounts receivable應(yīng)收賬款出售Pledging
11、accounts receivable 應(yīng)收賬款抵押Accounts receivable turnover應(yīng)收賬款周轉(zhuǎn)率Specific identification method 個(gè)別認(rèn)定法First-in, first-out method (FIFO)先進(jìn)先出法Last-in, first-out method (LIFO)后進(jìn)先出法Replacement costs 重置成本Lower of cost or market method (LCM)成本與市價(jià)熟低法Raw materials 原材料Work in process 生產(chǎn)成本Finished goods 完工產(chǎn)品Work-i
12、n-process inventory在產(chǎn)品Manufacturing overhead 制造成本Transportation-in 運(yùn)輸費(fèi)用Income manipulate 利潤(rùn)操縱Inventory shrinkage 存貨短缺Gross margin 毛利Net realizable value 可變現(xiàn)凈值Provision for decline in value of inventories 存貨跌價(jià)準(zhǔn)備Gross profit method毛利率法Retail inventory methods零售價(jià)格法Inventory turnover 存貨周轉(zhuǎn)率Time value of
13、time 貨幣的時(shí)間價(jià)值Simple versus compound interest單利與復(fù)利Future value 終值Present value現(xiàn)值Future value of an annuity 年金終值Present value of an annuity年金現(xiàn)值Bonds payable應(yīng)付債券 Discount on notes payables 應(yīng)付票據(jù)折價(jià)Registered bonds 記名債券Coupon bonds 不記名債券Term bonds 到期還本債券Serial bond分期還本債券Convertible bonds 可轉(zhuǎn)換債券Callable bond
14、s可贖回債券Secured bond有擔(dān)保債券Debenture bonds 無擔(dān)保債券或風(fēng)險(xiǎn)債券Coupon rate or nominal rate 票面利率或名義利率Market or effective rate 市場(chǎng)利率或?qū)嶋H利率Discount on bond payable 應(yīng)付債券折價(jià)Premium on bonds payable應(yīng)付債券溢價(jià)Loss on redemption of bonds 贖回債券損失Times interest earned 利息保障倍數(shù)Subsequent expenditures 后續(xù)支出Declining-balance method 余額遞減
15、Changes in estimate 估計(jì)變更Patents專利Copyrights版權(quán)Franchises特許權(quán)Trademarks 商標(biāo)權(quán)Goodwill 商譽(yù)Pre-operating expenses 開辦費(fèi)Deferred expenses 遞延費(fèi)用Impairment of long-term assets 長(zhǎng)期資產(chǎn)的減值Debt security 債權(quán)證券Equity securities 股權(quán)證券Capital expenditures 資本性支出Revenue expenditures 收益性支出Non-depreciable assets 非折舊資產(chǎn)Operating l
16、ease 經(jīng)營(yíng)租憑Financing lease 籌資租賃Off-balance sheet financing 表外融資Substance over form實(shí)質(zhì)重于形式Non-monetary exchange 非貨幣性交易Lump-sum purchase一攬子購(gòu)入Double-declining-balance method 雙倍余額遞減Residual value 殘值Carrying value賬面余額Fixed assets pending disposal 固定資產(chǎn)清理 Depletion 折耗Production method (activity method) 工作量法Am
17、ortization 攤銷Return on assets 資產(chǎn)報(bào)酬率Asset turnover 資產(chǎn)周轉(zhuǎn)率Sole proprietorships 獨(dú)資企業(yè)Partnerships合伙企業(yè)Authorized stock 核定股本Outstanding shares 發(fā)行在外的總股份Par value 面值No-par value 無面值Common stock & preferred stock 普通股與優(yōu)先股Noncumulative-dividend preference 非累積優(yōu)先股Cumulative-dividend preference 累積優(yōu)先股Stock subscrip
18、tions 股票認(rèn)購(gòu)Capital surplus 資本公積Donated capital 捐贈(zèng)資本Treasury stock 庫藏股Stock buyout 股票回購(gòu)Retained earnings 留存收益Earnings per share 每股收益Appropriated (or restricted) retained earnings 撥定留存收益Reserve fund 盈余公積Cash dividends 現(xiàn)金分紅Stock dividends 股票分紅Stock split 股票分割Dividend yield 股利報(bào)酬率Price-earnings ratio 市盈率B
19、alance Sheet資產(chǎn)ASSETS流動(dòng)資產(chǎn)CURRENT ASSETS現(xiàn)金Cash銀行存款Cash in bank交易性金融資產(chǎn)Trading securities應(yīng)收票據(jù)Notes receivable應(yīng)收賬款A(yù)ccounts receivable減:壞賬準(zhǔn)備Less: Provision for bad debts預(yù)付賬款A(yù)dvances to suppliers其他應(yīng)收款Other receivables待攤費(fèi)用Prepaid expenses存貨Inventories減:存貨變現(xiàn)損失準(zhǔn)備Less: provision for loss on realization of inve
20、ntory一年內(nèi)到期的長(zhǎng)期投資Long-term investment maturing within one year其他流動(dòng)資產(chǎn)Other current assets流動(dòng)資產(chǎn)合計(jì)Total current assets非流動(dòng)資產(chǎn)NON-CURRENT ASSETS可供出售金融資產(chǎn)Available for sale securities持有至到期投資Held-to-maturity securities一年以上的應(yīng)收款項(xiàng)Receivables collectible after one year長(zhǎng)期股權(quán)投資Long-term investment in equity固定資產(chǎn):FIXED
21、ASSETS固定資產(chǎn)原價(jià)Fixed assets-cost減:累計(jì)折舊Less: Accumulated depreciation固定資產(chǎn)凈值Fixed assets-net book value固定資產(chǎn)清理Fixed assets pending disposal在建工程:CONSTRUCTION IN PROGRESS在建工程Construction in progress無形資產(chǎn):INTANGIBLE ASSETS土地使用權(quán)Land occupancy rights工業(yè)產(chǎn)權(quán)及專有技術(shù)Proprietary technology and patents開發(fā)支出Development cos
22、t商譽(yù)Goodwill長(zhǎng)期待攤費(fèi)用Long-term prepaid expense遞延所得稅資產(chǎn)Deferred tax assets其他非流動(dòng)資產(chǎn)Other non-current assets非流動(dòng)資產(chǎn)合計(jì)Total non-current assets資產(chǎn)總計(jì)TOTAL ASSETS負(fù)債及所有者權(quán)益LIABILITIES AND OWNERS EQUITY流動(dòng)負(fù)債:CURRENT LIABILITIES短期借款Short-term loans應(yīng)付票據(jù)Notes payable應(yīng)付賬款A(yù)ccounts payable應(yīng)付工資Accrued payroll應(yīng)交稅費(fèi)Taxes payable
23、應(yīng)付股利Dividends payable預(yù)收貨款A(yù)dvances from customers其他應(yīng)付款Other payables預(yù)提費(fèi)用Accrued expenses預(yù)計(jì)負(fù)債Provisions for foreseeable liabilities其他流動(dòng)負(fù)債Other current liabilities流動(dòng)負(fù)債合計(jì)Total current liabilities非流動(dòng)負(fù)債:Non-current liabilities長(zhǎng)期借款Long-term loans應(yīng)付公司債券Debentures payable應(yīng)付公司債券溢價(jià)/折價(jià)Premium / (discount) on debentures payable一年內(nèi)到期的長(zhǎng)期負(fù)債Portion of long-term liabilities due within one year一年以上的應(yīng)付款項(xiàng)Payables due after one year遞延所得稅負(fù)債Deferred tax liabilities其他非流動(dòng)負(fù)債Other non-current liabilities非流動(dòng)負(fù)債合計(jì)Total non-current liabilities負(fù)債合計(jì)TOTAL LIABILITIES所有者權(quán)益:OWNERS EQUITY實(shí)收資本Pai
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