会计英语(第三版).ppt

会计英语会计英语第三版大家好Chapter 1大家好nAccountingn会计nBookkeepingn簿记nRelevancen相关性nObjectivityn客观性大家好nFeasibilityn可行性nIncome statement/nProfit and loss accountn利润表nBalance sheetn资产负债表nCash flow statementn现金流量表大家好nAssetn资产nLiabilityn负债nOwners equity/Capitaln所有者权益nRevenuen收入大家好nExpensen费用nIncomen收益nGenerally accepted accounting principlesn公认会计准则nFinancial Accounting Standards Boardn(FASB)n财务会计准则委员会大家好nEntity Conceptn会计主体nCost principlen成本原则nDepreciationn折旧nGoing-concernn持续经营大家好nStable-monetary-unitn货币计量单位nMatching principlen配比原则nFull-disclosure principlen充分披露原则nConsistency principlen一贯性原则大家好nMateriality principlen重要性原则nConservatism principlen谨慎性原则nDouble-entry systemn复式记账nAmerican Institute of Certified Public Accountantsn(AICPA)n美国注册会计师协会大家好nChinese Institute of Certified Public Accountantsn(CICPA)n中国注册会计师协会nFinancial accountingn财务会计nManagerial accountingn管理会计nTax accountingn税务会计大家好nAccounting Equationn会计等式nBusiness transactionn经济业务nEthics of accountingn会计职业道德大家好Chapter 2大家好neconomic eventn经济业务nsource documentn原始凭证nexternal transactionn外部业务ninternal transactionn内部业务大家好naccountn账户ndebitn借方ncreditn贷方nrules of debits and creditsn借贷规则大家好ncashn现金ncash in bankn银行存款nreceivablen应收款项nprepaid expensen预付费用大家好npayablen应付款项nunearned revenuen预收收入ninvestmentn投资nwithdrawaln提存大家好ntemporary accountn暂时账户nnominal accountn虚账户nreal accountn实账户nchart of accountsn科目表大家好ngeneral ledgern总分类账nnormal balancen正常余额njournalizingn记日记账ncompound journal entryn复合分录大家好ngeneral journaln普通日记账npostingn过账naccounting cyclen会计循环ntrial balancen试算表大家好nadjustmentn账项调整 nadjusted trial balancen调整后试算表nclosingn结账npost-closing trail balancen结账后试算表大家好nvouchern记账凭证nreceipt vouchern收款凭证npayment vouchern付款凭证ntransfer vouchern转账凭证大家好ndebt ration负债比率nfinancial leveragen财务杠杆大家好Chapter 3大家好ntime periodn会计期间nfiscal yearn财政年度ncalendar yearn日历年度nnatural business yearn自然经营年度大家好nadjustmentsn账项调整naccrual basisn应计制、权责发生制ncash basisn现金制、收付实现制nprepaid itemsn预付项目大家好nunearned itemsn预收项目naccrued itemsn应计项目ndeferrals and accrualsn递延与应计ndepreciationn折旧大家好ncontra accountn备抵账户nnet book valuen账面净值nworksheetn工作底稿nclosing entriesn结账分录大家好nincome summaryn收益汇总nbookkeeping proceduresn账务处理程序nsummarized vouchersn汇总记账凭证ncategorized accounts summaryn科目汇总表大家好ncolumnar journaln多栏式日记账 nunearned revenuen预收收入nAdvance from customersn预收账款nPrepaid expensen待摊费用大家好nAccrued expensen预提费用nclassified balance sheetn分类资产负债表nworking capitaln营运资本nlong-term investmentn长期投资大家好ntangible fixed assetn固定资产nintangible fixed assetn无形资产nshareholders equityn股东权益ncontributed capitaln缴入资本大家好ncommon sharesn普通股股本nretained earningn留存收益ncurrent rationn流动比率nliquidityn流动性大家好Chapter 4大家好nservice enterprisen服务企业nmerchandising enterprisen商品流通企业nwholesalesn批发商nretailersn零售商大家好nsales revenuen销售收入ncost of good soldn销售成本ngross profitn毛利noperating expensesn营业费用大家好nmerchandise inventoryn商品存货nperiodic inventory systemn定期盘存制nperpetual inventory system n永续盘存制npurchase returns and allowancesn购货退回与折让大家好ntrade discountsn商业折扣npurchase discountsn购货折扣ncredit itemsn付款条件ntransportation costsn运费大家好nFOB destinationn目的地交货nFOB shipping pointn离岸价格nsales returns and allowancesn销售退回与折让nsales discountsn销售折扣大家好ndebit memorandumn借项备忘录ncredit memorandumn贷项备忘录ninventory shrinkagen存货减值nmultiple-step income statementn多步式收益表大家好nspecial journaln特种日记账nsubsidiary ledgern明细分类账ncontrol accountn控制账户nsales journaln销售日记账大家好npurchases journaln购货日记账大家好Chapter 5大家好ncash equivalentn现金等价物ncommercial papern商业票据ntreasury billsn国库券ninternal controlsn内部控制大家好npetty cash fundn备用金nbank statementn银行对账单 ndebit memorandumn借项通知单ncredit memorandumn贷项通知单大家好nbank reconciliationn银行余额调节表ndeposit in transitn在途存款noutstanding checksn未兑现支票nservice chargesn手续费大家好nnonsufficient funds checksn存款不足退票ntemporary investmentn短期投资nlower of cost or marketn成本与市价孰低nallowance to reduce temporary investments to marketsn短期投资市价下跌准备大家好nbad debtsn坏账nwrite offn注销nbad debt recoveryn坏账回收naging of accounts receivable methodn账龄分析法大家好nallowance methodn备抵法ndirect write off methodn直接冲销法ncredit card salesn信用卡销售npromissory noten期票大家好nmaker n出票人npayeen受款人nmaturity daten到期日ndishonored note receivablen应收票据拒付大家好ndiscounting note receivablen应收票据贴现nproceedsn贴现所得ncontingent liabilityn或有负债nselling accounts receivablen应收账款出售大家好npledging accounts receivable n应收账款抵押naccounts receivable turnovern应收账款周转率大家好Chapter 6大家好nspecific identification methodn个别认定法nfirst-in,first-out methodn(FIFO)n先进先出法nlast-in,first-out methodn(LIFO)n后进先出法nreplacement costsn重置成本大家好nlower of cost or market(LCM)methodn成本与市价孰低法nraw materialsn原材料nwork in processn生产成本nfinished goodsn完工产品大家好nwork-in-process inventoryn在产品nmanufacturing overheadn制造成本ntransportation-in n运输费用nincome Manipulaten利润操纵大家好ninventory shrinkagen存货短缺ngross marginn毛利nnet realizable valuen可变现净值nprovision for decline in value of inventoriesn存货跌价准备大家好ngross profit methodn毛利率法nretail inventory methodsn零售价格法ninventory turnover n存货周转率nnumber of days sales in inventory n存货周转天数大家好Chapter 7大家好ncost methodn成本法nequity methodn权益法nsubsequent expendituresn后续支出nthe straight-line(SL)method n直线法大家好naccelerated methodsn加速折旧法nsum-of-the-years-digits methodn年数总和法ndeclining-balance method n余额递减法nchanges in estimaten估计变更大家好npatentsn专利权ncopyrightsn版权nfranchisesn特许权ntrademarksn商标权大家好ngood willn商誉npre-operating expensesn开办费ndeferred expensesn递延费用nimpairment of long-term assetsn长期资产的减值大家好ndebt securityn债权证券nequity expendituresn股权证券ncapital expendituresn资本性支出nrevenue expendituresn收益性支出大家好nland improvementsn土地改良nnon-depreciable assetsn非折旧资产noperating leasn经营租赁nfinancing leasen筹资租赁大家好noff-balance sheet financingn表外融资nsubstance over formn实质重于形式nnon-monetary exchangen非货币性交易nlump-sum purchasen一揽子购入大家好nconstruction in progressn在建工程ndouble-declining-balance methodn双倍余额递减法nresidual valuen残值ncarrying valuen账面余额大家好nfixed assets pending disposaln固定资产清理ndepletionn折耗nproduction methodn(activity method)n工作量法namortizationn摊销大家好nreturn on assetsn资产报酬率nasset turnovern资产周转率大家好Chapter 8大家好ncontingencyn或有事项ncontingent assetn或有资产ncontingent liabilityn或有负债ntime value of moneyn货币的时间价值大家好nsimple versus compound interestn单利与复利nfuture valuen终值npresent valuen现值nfuture value of an annuityn年金终值大家好npresent value of an annuityn年金现值nbonds payablen应付债券ndiscount on notes payablen应付票据折价nadvances from customersn预收账款大家好nunearned revenuen预收账款ntemporary differencesn临时性差异npermanent differencesn永久性差异ncurrent maturities of long-term obligationn一年之内到期的长期负债大家好nregistered bondsn记名债券ncoupon bondsn不记名债券nterm bondsn到期还本债券nserial bondn分期还本债券大家好nconvertible bondsn可转换债券ncallable bondsn可赎回债券nsecured bondn有担保债券ndebenture bondsn无担保债券或风险债券大家好ncoupon rate or nominal raten票面利率或名义利率nmarket or effective raten市场利率或实际利率ndiscount on bonds payablen应付债券折价npremium on bonds payable n应付债券溢价大家好nloss on redemption of bondsn赎回债券损失ntimes interest earnedn利息保障倍数大家好Chapter 9大家好nsole proprietorshipsn独资企业npartnershipsn合伙企业nauthorized stockn核定股本noutstanding sharesn发行在外股份大家好npar valuen面值nno-par valuen无面值ncommon stock&preferred stockn普通股与优先股nnoncumulative-dividend preferencen非累积优先股大家好ncumulative-dividend preferencen累积优先股nparticipating-dividendpreferencen参加优先股nnonparticipating-dividend preferencen不参加优先股nstock subscriptionsn股票认购大家好ncapital surplusn资本公积ndonated capitaln捐赠资本ntreasury stockn库藏股nstock buyoutn股票回购大家好nretained earningsn留存收益nprior period adjustmentsn前期损益调整nearnings per sharen每股收益nappropriated(or Restricted)retained earningsn拨定留存收益大家好nreserve fundn盈余公积ncash dividendsn现金股利nstock dividendsn股票股利nstock splitn股票分割大家好ndividend yieldn股利报酬率nprice-earnings ration市盈率大家好结束大家好