会计英语―基础会计模板.ppt

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1、会计英语基础会计Chapter1accounting会计，会计学informationsystem信息系统enterprise企业business商业，企业decisionmaking制定决策bookkeeping簿记transaction交易，经济业务investor投资者creditor债权人nonprofitorganization非营利性组织returnof（投资）回收returnon（投资）回报，报酬cashflow现金流量Chapter2accountingstandard会计规范accounti

2、ngassumptions会计假设accountingentity会计主体goingconcern持续经营monetaryunit货币计量accountingperiod会计分期cash-basis现金收付制accrual-basis权责发生制（应计制）costprinciple成本原则realizationprinciple实现原则matchingprinciple配比原则objectiveprinciple客观性原则consistencyprinciple一致性原则fulldisclosure充分反映ma

3、teriality重要性conservatism稳健性Chapter3asset资产liability负债owner’sequity所有者权益accountingequation会计平衡公式fiscalyear会计年度transaction交易，业务basicaccountingelements基本会计要素drawing提款，资本撤回netincome净收益netloss净损失expense费用revenue收入Chapter4account账户T-accountT形账户double-entryaccount

4、ing复式记账制debit借方credit贷方sourcedocument原始凭证permanentaccounts永久性账户temporaryaccount临时性账户journalizing记日记账bookoforiginalentry原始分录的记录chartofaccounts会计科目表balance余额Chapter5accountingcycle会计循环entry会计分录generaljournal普通日记账journalizing记日记账ledger分类账posting过账specialjourna

5、ls特种日记账sourcedocument原始凭证subsidiaryledgers明细分类账trialbalance试算平衡表errorcorrection差错更正Chapter6accumulateddepreciation累计折旧adjustingentries调整分录adjustedtrialbalance调整后试算平衡contra-assetaccount备抵账户closingentries结账分录capitalstock股本depreciationexpense折旧费用post-closingtr

6、ialbalance结账后试算平衡prepaidexpense待摊费用incomesummary收益汇总，本年利润insurancepolicies保险，保单miscellaneousexpenses杂项费用，其他费用revenueearned已实现收入unearnedrevenue预收账款（未实现收入）Chapter7financialstatement财务报表balancesheet资产负债表incomestatement利润表statementofcashflows现金流量表financialcondi

7、tion财务状况retainedearnings留存收益accrual-basis权责发生制cash-basis现金收付制cashofgoodssold(COGS)销货成本grossprofit毛利salesreturnsandallowances销售退回及折让cashflow现金流量dividends股利cashinflow现金流入cashoutflow现金流出netcashflow现金净流量operatingactivity经营活动investingactivity投资活动financingactivi

8、ty融资活动Chapter8equityfinancing股权融资debtfinancing债权融资rawmaterial原材料directmaterial直接材料directlabor直接工资manufacturingoverhead制造费用workinprogress在产品costofgoodsmanufactured完工产品成本finishedgoods产成品costofgoodssold销货