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ID:34298339
大小:47.85 KB
页数:4页
时间:2019-03-04
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1、·会计英语常用术语1.accountingn.会计;会计学accountn..账,账目a/c;账户e.g.T-account:T型账户;accountpayable应付账款receivable应收账款);accountantn.会计人员,会计师CPA(certifiedpublicaccountant)注册会计师2.Accountingconcepts会计的基本前提1)accountingentity会计主体;entity实体,主体2)goingconcern持续经营3)accountingperiod会
2、计分期financialyear/fiscalyear会计年度(financialadj.财务的,金融的;fiscaladj.财政的)4)moneymeasurement货币计量 人民币RMB¥美元US$英镑£法国法郎FFr*权责发生制accrualbasis.accrualn.本身是应计未付的意思,accruev.应计未付,应计未收,e.g.accruedliabilities,应计未付负债3.Qualityofaccountinginformation会计信息质量要求 (1)可靠性reliabil
3、ity (2)相关性relevance (3)可理解性understandability (4)可比性comparability (5)实质重于形式substanceoverform (6)重要性materiality (7)谨慎性prudence (8)及时性timeliness4.Elementsofaccounting会计要素1)Assets:资产–currentassets流动资产cashandcashequivalents现金及现金等价物(bankdeposit)inventory
4、存货 receivable应收账款 prepaidexpense预付费用–non-currentassets固定资产property(landandbuilding)不动产,plant厂房,equipment设备(PPE)e.g.ThetotalassetsownedbyWilsoncompanyonDecember31,2006wasUS$1,500,000.2)Liabilities:负债fundsprovidedbythecreditors.creditor债权人,赊销方–currentliab
5、ilities当期负债non-currentliabilities长期负债totalliabilitiesaccountpayable应付账款loan贷款advancefromcustomers预收款bond债券(由政府发行,governmentbond/treasurybond政府债券,国库券)debenture债券(由有限公司发行)3)Owners’equity:所有者权益(Netassets)fundsprovidedbytheinvestors.Investor投资者–paidincapital(
6、contributedcapital)实收资本–shares/capitalstock(u.s.)股票retainedearnings留存收益 同时记住几个单词dividend分红beginningretainedearningsendingretainedearnings–reserve储备金(资产重估储备金,股票溢价账户)e.g.Thecompanyoffered/issued10,000sharesatthepriceofUS$2.30each.4)Revenue:收入salesrevenue销售
7、收入interestrevenue利息收入rentrevenue租金收入5)Expense:费用costofsales销售成本,wagesexpense工资费用6)Profit(income,gain):利润netprofit,netincome5.Financialstatement财务报表1)balancesheet资产负债表2)incomestatement利润表3)statementofretainedearnings所有者权益变动表4)cashflowstatement现金流量表6.Accoun
8、tingcycle1)journalentries日记账 generaljournal 总日记账generalledger 总分类账trialbalance试算平衡表adjustingentries 调整分录 adjustedtrialbalance调整后的试算平衡表Financialstatements财务报表closingentry完结分录2)Dr.—Debit借Cr.—Credit贷Double-entrysys
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