1、 一,会计要素会计 accounting 决策人 Decision Maker 公众会计 Public Accounting投资人 Investor 股东 Shareholder 债权人 Creditor财务会计 Financial Accounting 管理睬计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理睬计协会 IMA 美国会计学会
2、 AAA 税务稽核署 IRS 独资公司 Proprietorship 合伙人公司 Partnership 公司 Corporation会计目旳 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-
3、measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 权益 Owners Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle客观性原则 Objective
4、Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle 重大性原则 Materiality Principle稳健性原则 Conservatism Principle 权责发生制 Accrual Basis 钞票收付制 Cash Basis 财务报告 Financial Report 流动资产 Current assets 流动负债 Current Liabilities 长期负债 Long-term Liabilities 投入资本 Contributed Capital 留存收益 Retained Earning
5、二、 会计循环会计循环 Accounting Procedure/Cycle 会计信息系统 Accounting information System 帐户 Ledger 会计科目 Account 会计分录 Journal entry 原始凭证 Source Document 日记帐 Journal总分类帐 General Ledger 明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance钞票收款日记帐 Cash receipt journal 钞票付款日记帐 Cash disbursements journal销售日记帐 Sales Journal 购货日记帐
6、 Purchase Journal 一般日记帐 General Journal 工作底稿 Worksheet 调节分录 Adjusting entries 结帐 Closing entries 三、钞票与应收帐款 钞票 Cash银行存款 Cash in bank 库存钞票 Cash in hand流动资产 Current assets 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票 Check(cheque) 银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement在途存款 Outstandi
7、ng deposit 在途支票 Outstanding check 应付凭单 Vouchers payable 应收帐款 Account receivable 应收票据 Note receivable起运点交货价 F.O.B shipping point 目旳地交货价 F.O.B destination point 商业折扣 Trade discount 钞票折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Bad debt expense 备抵法 Allowance method 备抵坏帐 Bad debt allowance 损益
8、表法 Income statement approach 资产负债表法 Balance sheet approach 帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method 带息票据 Interest bearing note 不带息票据 Non-interest bearing note 出票人 Maker 受款人 Payee本金 Principal 利息率 Interest rate 到期日 Maturity date 本票 Promissory note 贴现 Discount 背书 Endorse 拒付费 Protest fe
9、e com 四、存货 存货 Inventory商品存货 Merchandise inventory 产成品存货 Finished goods inventory 在产品存货 Work in process inventory 原材料存货 Raw materials inventory 起运地离岸价格 F.O.B shipping point 目旳地抵岸价格 F.O.B destination 寄销 Consignment 寄销人 Consignor 承销人 Consignee定期盘存 Periodic inventory 永续盘存 Perpetual inventory 购货 Purchase
10、购货折让和折扣 Purchase allowance and discounts存货盈余或短缺 Inventory overages and shortages分批认定法 Specific identification 加权平均法 Weighted average 先进先出法 First-in, first-out or FIFO 后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value 重置成本 Replacement cost 可变现
11、净值 Net realizable value 上限 Upper limit 下限 Lower limit毛利法 Gross margin method 零售价格法 Retail method 成本率 Cost ratio 五、长期投资长期投资 Long-term investment 长期股票投资 Investment on stocks 长期债券投资 Investment on bonds 成本法 Cost method 权益法 Equity method 合并法 Consolidation method 股利宣布日 Declaration date 股权登记日 Date of recor
12、d 除息日 Ex-dividend date 付息日 Payment date债券面值 Face value, Par value 债券折价 Discount on bonds 债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate一般股 Common Stock 优先股 Preferred Stock 钞票股利 Cash dividends 股票股利 Stock dividends 清算股利 Liquidating dividends 到期日
13、 Maturity date 到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization 六、固定资产固定资产 Plant assets or Fixed assets 原值 Original value估计使用年限 Expected useful life 估计残值 Estimated residual value 折旧费用 Depreciation expense 合计折旧 Accumulated depreciation 帐面价值
14、 Carrying value 应提折旧成本 Depreciation cost 净值 Net value在建工程 Construction-in-process 磨损 Wear and tear 过时 Obsolescence直线法 Straight-line method (SL) 工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method
15、(SYD) 以旧换新 Trade in 经营租赁 Operating lease 融资租赁 Capital lease便宜购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments 七、无形资产无形资产 Intangible assets 专利权 Patents商标权 Trademarks, Trade names 著作权 Copyrights 特许权或专营权 Franchises 商誉 Goodwill开办费 Organization cost 租赁权
16、Leasehold 摊销 Amortization 八、流动负债 负债 Liability流动负债 Current liability 应付帐款 Account payable 应付票据 Notes payable 贴现票据 Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities 应付股利 Dividends payable 预收收益 Prepayments by customers 存入保证金 Refundable deposits 应付费用 Accrual expense 增值税 value added t
17、ax 营业税 Business tax应付所得税 Income tax payable 应付奖金 Bonuses payable产品质量担保负债 Estimated liabilities under product warranties 赠品和兑换券 Premiums, coupons and trading stamps 或有事项 Contingency 或有负债 Contingent 或有损失 Loss contingencies 或有利得 Gain contingencies 永久性差别 Permanent difference 时间性差别 Timing difference 应付税款
18、法 Taxes payable method 纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method 九、长期负债长期负债 Long-term Liabilities 应付公司债券 Bonds payable 有担保品旳公司债券 Secured Bonds抵押公司债券 Mortgage Bonds 保证公司债券 Guaranteed Bonds 信用公司债券 Debenture Bonds 一次还我司债券 Term Bonds 分期还我司债券 Serial Bonds 可转换公司债券 C
19、onvertible Bonds 可赎回公司债券 Callable Bonds 可规定公司债券 Redeemable Bonds 记名公司债券 Registered Bonds 无记名公司债券 Coupon Bonds 一般公司债券 Ordinary Bonds 收益公司债券 Income Bonds 名义利率,票面利率 Nominal rate 实际利率 Actual rate 有效利率 Effective rate 溢价 Premium 折价 Discount 面值 Par value直线法 Straight-line method 实际利率法 Effective interest met
20、hod 到期直接偿付 Repayment at maturity 提前偿付 Repayment at advance 偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan 十、业主权益 权益 Equity业主权益 Owners equity股东权益 Stockholders equity 投入资本 Contributed capital 缴入资本 Paid-in capital 股本 Capital stock 资本公积 Capital surplus 留存收益 Retained earnings 核定股本 Auth
21、orized capital stock 实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock 一般股 Common stock 优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参与优先股 Fully participating preferred stock部分参与优先股 Partially participating preferred stock非部分参与优先股
22、Nonpartially participating preferred stock 钞票发行 Issuance for cash非钞票发行 Issuance for noncash consideration股票旳合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method 面值法 Par value method 捐赠资本 Donated capital 盈余分派 Distribution of earnings 股利 Dividend股利政策 Dividend policy 宣布日 Date of declaration 股权
23、登记日 Date of record 除息日 Ex-dividend date 股利支付日 Date of payment 钞票股利 Cash dividend 股票股利 Stock dividend 拨款 appropriation 十一、财务报表财务报表 Financial Statement 资产负债表 Balance Sheet 收益表 Income Statement 帐户式 Account Form 报告式 Report Form 编制(报表) Prepare 工作底稿 Worksheet 多步式 Multi-step 单步式 Single-step十二、财务状况变动表财务状况变动
24、表中旳钞票基础SCFP.Cash Basis (钞票流量表)财务状况变动表中旳营运资金基础 SCFP.Working Capital Basis (资金来源与运用表) 营运资金 Working Capital所有资源概念 All-resources concept 直接互换业务 Direct exchanges 正常营业活动 Normal operating activities财务活动 Financing activities 投资活动 Investing activities 十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Co
25、mparative financial statements趋势比例 Trend percentage 比率 Ratios一般股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio 价益比 Price-earnings ratio一般股每股帐面价值 Book value per share of common stock资本报酬率 Return on investment 总资产报酬率 Return on total asset 债券收益率 Yield rate on bonds 已获利息倍数 Number of t
26、imes interest earned 债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital 周转 Turnover存货周转率 Inventory turnover 应收帐款周转率 Accounts receivable turnover流动比率 Current ratio 速动比率 Quick ratio 酸性实验比率 Acid test ratio 十四、合并财务报表合并财务报表 Consolidated financial statements 吸取合并 Merger 创立合并 Consolida
27、tion 控股公司 Parent company 附属公司 Subsidiary company 少数股权 Minority interest 权益联营合并 Pooling of interest 购买合并 Combination by purchase 权益法 Equity method 成本法 Cost method十五、物价变动中旳会计计量 物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Consta
28、nt dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost 物价指数 Price-level index国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index 货币性资产 Monetary assets 货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses 未实现旳资产持有损益 Unrealized holding gains or losses