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1、會計英語基礎(chǔ)會計 Chapter 1 n accounting n會計，會計學(xué)n information systemn信息系統(tǒng)n enterprisen企業(yè)n businessn商業(yè)，企業(yè) n decision makingn制定決策n bookkeepingn簿記n transactionn交易，經(jīng)濟業(yè)務(wù)n investorn投資者 n creditorn債權(quán)人n nonprofit organizationn非營利性組織n return ofn（投資）回收n return onn（投資）回報，報酬 n cash flown現(xiàn)金流量 Chapter 2 n accounting stand
2、ardn會計規(guī)范n accounting assumptionsn會計假設(shè)n accounting entityn會計主體n going concernn持續(xù)經(jīng)營 n monetary unitn貨幣計量n accounting periodn會計分期n cash-basisn現(xiàn)金收付制n accrual-basisn權(quán)責(zé)發(fā)生制（應(yīng)計制） n cost principlen成本原則n realization principlen實現(xiàn)原則n matching principlen配比原則n objective principlen客觀性原則 n consistency principlen一致性
3、原則n full disclosuren充分反映n materialityn重要性n conservatismn穩(wěn)健性 Chapter 3 n asset n資產(chǎn)n liabilityn負債n owners equityn所有者權(quán)益n accounting equationn會計平衡公式 n fiscal yearn會計年度n transactionn交易，業(yè)務(wù)n basic accounting elementsn基本會計要素n drawingn提款，資本撤回 n net incomen凈收益n net lossn凈損失n expensen費用n revenuen收入 Chapter 4 n
4、 account n賬戶n T-accountn T形賬戶n double-entry accountingn復(fù)式記賬制n debitn借方 n creditn貸方n source documentn原始憑證n permanent accountsn永久性賬戶n temporary accountn臨時性賬戶 n journalizingn記日記賬n book of original entryn原始分錄的記錄n chart of accountsn會計科目表n balancen余額 Chapter 5 n accounting cyclen會計循環(huán)n entryn會計分錄n general
5、journaln普通日記賬n journalizingn記日記賬 n ledgern分類賬n postingn過賬n special journalsn特種日記賬n source documentn原始憑證 n subsidiary ledgersn明細分類賬n trial balancen試算平衡表n error correction n差錯更正 Chapter 6 n accumulated depreciationn累計折舊n adjusting entriesn調(diào)整分錄n adjusted trial balancen調(diào)整后試算平衡n contra-asset accountn備抵賬戶
6、 n closing entriesn結(jié)賬分錄n capital stockn股本n depreciation expensen折舊費用n post-closing trial balancen結(jié)賬后試算平衡 n prepaid expensen待攤費用n income summaryn收益匯總，本年利潤n insurance policiesn保險，保單n miscellaneous expensesn雜項費用，其他費用 n revenue earnedn已實現(xiàn)收入n unearned revenuen預(yù)收賬款（未實現(xiàn)收入） Chapter 7 n financial statementn財
7、務(wù)報表n balance sheetn資產(chǎn)負債表n income statementn利潤表n statement of cash flowsn現(xiàn)金流量表 n financial conditionn財務(wù)狀況n retained earningsn留存收益n accrual-basisn權(quán)責(zé)發(fā)生制n cash-basisn現(xiàn)金收付制 n cash of goods sold(COGS)n銷貨成本n gross profitn毛利n sales returns and allowancesn銷售退回及折讓n cash flown現(xiàn)金流量 n dividendsn股利n cash inflown現(xiàn)
8、金流入 n cash outflown現(xiàn)金流出n net cash flown現(xiàn)金凈流量 n operating activityn經(jīng)營活動n investing activityn投資活動n financing activityn融資活動 Chapter 8 n equity financingn股權(quán)融資n debt financingn債權(quán)融資n raw materialn原材料n direct materialn直接材料 n direct laborn直接工資n manufacturing overheadn制造費用n work in progressn在產(chǎn)品n cost of goods manufacturedn完工產(chǎn)品成本 n finished goodsn產(chǎn)成品n cost of goods soldn銷貨成本n amortizationn攤銷
會計英語—基礎(chǔ)會計課件.ppt
