会计英语-基础会计.ppt
会计英语,基础会计,Chapter 1,accounting 会计，会计学information system信息系统,enterprise企业business商业，企业,decision making制定决策bookkeeping簿记,transaction交易，经济业务investor投资者,creditor债权人nonprofit organization非营利性组织,return of（投资）回收return on（投资）回报，报酬,cash flow现金流量,Chapter 2,accounting standard会计规范accounting assumptions会计假设,accounting entity会计主体going concern持续经营,monetary unit货币计量accounting period会计分期,cash-basis现金收付制accrual-basis权责发生制（应计制）,cost principle成本原则realization principle实现原则,matching principle配比原则objective principle客观性原则,consistency principle一致性原则full disclosure充分反映,materiality重要性conservatism稳健性,Chapter 3,asset 资产liability负债,owners equity所有者权益accounting equation会计平衡公式,fiscal year会计年度transaction交易，业务,basic accounting elements基本会计要素drawing提款，资本撤回,net income净收益net loss净损失,expense费用revenue收入,Chapter 4,account 账户T-accountT形账户,double-entry accounting复式记账制debit借方,credit贷方source document原始凭证,permanent accounts永久性账户temporary account临时性账户,journalizing记日记账book of original entry原始分录的记录,chart of accounts会计科目表balance余额,Chapter 5,accounting cycle会计循环entry会计分录,general journal普通日记账journalizing记日记账,ledger分类账posting过账,special journals特种日记账source document原始凭证,subsidiary ledgers明细分类账trial balance试算平衡表,error correction 差错更正,Chapter 6,accumulated depreciation累计折旧adjusting entries调整分录,adjusted trial balance调整后试算平衡contra-asset account备抵账户,closing entries结账分录capital stock股本,depreciation expense折旧费用post-closing trial balance结账后试算平衡,prepaid expense待摊费用income summary收益汇总，本年利润,insurance policies保险，保单miscellaneous expenses杂项费用，其他费用,revenue earned已实现收入unearned revenue预收账款（未实现收入）,Chapter 7,financial statement财务报表balance sheet资产负债表,income statement利润表statement of cash flows现金流量表,financial condition财务状况retained earnings留存收益,accrual-basis权责发生制cash-basis现金收付制,cash of goods sold(COGS)销货成本gross profit毛利,sales returns and allowances销售退回及折让cash flow现金流量,dividends股利cash inflow现金流入,cash outflow现金流出net cash flow现金净流量,operating activity经营活动investing activity投资活动,financing activity融资活动,Chapter 8,equity financing股权融资debt financing债权融资,raw material原材料direct material直接材料,direct labor直接工资manufacturing overhead制造费用,work in progress在产品cost of goods manufactured完工产品成本,finished goods产成品cost of goods sold销货成本,amortization摊销,
