会计英语―财务会计模板.ppt

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1、会计英语财务会计Chapter1accounting会计，会计学enterprises企业decisionmaking制定决策publicaccounting公共会计certifiedpublicaccountants(CPAs)注册会计师incometax所得税cashflowprospects现金流预测auditing审计costaccounting成本会计internalcontrol内部控制privateaccounting私人会计（企业会计）governmentaccounting政府会计nonprofitorganizations非营利

2、组织taxplanning税务筹划executives高级管理人员professionaljudgment职业判断力ethicalstandard道德准则integrity整合性AICPA美国注册会计师协会Chapter2theoreticalframework理论框架conceptualframework概念框架accountingobjective会计目标qualitativecharacteristics质量特征accountingelements会计要素measurementandrecognition确认与计量asset资产liabilit

3、ies负债equity权益revenue收入expense费用netincome(netloss)净收益或净亏损accountingentity会计主体goingconcern持续经营monetaryunit货币计量accrual-basis权责发生制（应计制）realizationprinciple实现原则fulldisclosure充分反映materiality重要性constraint约束conservatism稳健性industrypractices行业实务Chapter3accountingcycle会计循环accountingentry

4、会计分录accountingequation会计等式ledgeraccount分类账adjustedtrialbalance调整后试算表after-closingtrialbalance结账后试算表balancesheetaccount资产负债表账户bookoforiginalentry原始分类账簿chronologicalrecord序时记录closingentry结账分录closingtheaccounts结账creditbalance贷方余额debitbalance借方余额depreciationexpense折旧费用double-entrya

5、ccounting复式记账制end-of-periodadjustingentries期末调整分录incomestatementaccount收益表账户incomesummaryaccount收益汇总账户nominalaccount虚账户permanentaccount永久性账户temporaryaccount临时性账户unadjustedtrialbalance调整前试算表Chapter4financialstatement财务报表financialcondition财务状况balancesheet资产负债表incomestatement收益表st

6、atementofcashflow现金流量表retainedearnings留存收益single-stepapproach单步法multiple-stepapproach多步法costsofgoodssold销货成本grossprofit毛利operatingincome营业收入salesreturnsandallowances销售退回与折让sellingexpenses销售费用administrativeexpenses管理费用otherincome其他收入（支出）offset抵消yield产生combinedstatement合并报表Chapte

7、r5againschedule账龄分析表allowancefordoubtfulaccounts坏账准备allowancemethod备抵法allowance备抵，减值准备baddebtrecovery已确认坏账的收回beddebtexpense坏账费用bankcharges银行手续费bankcreditmemorandum银行贷项通知bankdebitmemorandum银行借项通知bankreconciliation银行存款调节表bankstatement银行对账单cashoverandshort现金溢缺cashier出纳员check支票coll

8、ect收款depositintransit在途存款directwrite-offmethod直接转销法dis