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.第一课 财务会计导读Glossaryaccrual basis 权责发生制Asset 资产balance sheet资产负债表capital adequacy ratio 资本充足率cash basis 收付实现制cash flow statement 现金流量表double entry method 复式记账法Expenses费用Fair value公允价值financial reports 财务报告going concern 持续经营guarantee 担保Historical cost历史成本Impairment 减值impairment provision减值准备income statement利润表Liabilities负债Maturity 到期Net realizable value可变现净值Owners Equity 所有者权益post-amortization costs摊余成本Present value现值Profit 利润Replacement cost重置成本stewardship 受托责任transferor转出方transferee转入方1.资产类科目Assets现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account receivable应收票据：Notes receivable应收股利：Dividend receivable应收利息：Interest receivable其他应收款：Other receivables原材料：Raw materials在途物资：Materials in transport库存商品：inventory存货跌价准备：provision for the decline in value of inventories坏账准备：Allowance for doubtful acounts待摊费用：Prepaid expense交易性金融资产：Trading financial assets持有至到期投资：held-to-maturity investment可供出售金融资产：Available-for-sale financial assets短期投资：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets无形资产：Intangible assets累计摊销：Accumulated amortization商誉：Goodwill递延所得税资产：deferred tax assets （DTA）2.负债类Liability短期借款：Short-term loans/ borrowing长期借款：Long-term loans/ borrowing预收账款：advance from customers/ Deposit received应付票据：Notes payable应付账款：Account payable应付工资薪酬：wages payable应付股利：Dividends payable应付利息：Interest payable应交税费：Tax payable其他应付款：Other payables递延所得税负债：Deferred tax liabilities3.所有者权益类 OWNERS EQUITY实收资本：Paid-in capital 资本公积：Additional paid-in capital盈余公积：Surplus reserves未分配利润：Retained earnings4.成本类科目Cost生产成本：Manufacturing Cost制造费用：Manufacturing overhead劳务成本：labor costs研发支出：R & D expenditure5.损益类Profit and loss主营业务收入：Main operating revenue其他业务收入：Other operating revenue营业外收入：Non-operating income投资收益：Investment income产品销售收入：sales revenue主营业务成本：Main operating costs；cost of goods sold / cost of sales其他业务支出：Other operating costs营业外支出：Non-operating expenditure销售费用：Selling expense（advertisement）管理费用：General and administration expense （G&A expense）财务费用：Finance expense公允价值变动损益：Gain/loss of the change of fair value所得税：Income tax第二课 流动资产GlossaryAllowance Method 备抵法Bad debts坏账Cash 现金Cash Discounts现金折扣Cash Equivalents 现金等价物consigned goods代销存货Current Asset 流动资产Direct Write-Off直接转销法finished products完工产品FIFO, First-in-first-out 先进先出法general and administrative expenses管理费用goods in transit在途存货Gross Method总价法Inventory 存货LIFO: Last-in-first-out后进先出法Maturity 到期Merchandise 商品Net Method净价法NRV(Net Realizable Value) 可变现净值Notes Receivable应收票据Periodic system定期盘存Perpetual system永续盘存physical count 盘点purchase costs采购成本Specific Identification个别认定法the provision for the loss on decline in value of inventories存货跌价准备Trade Discounts商业折扣Receivables 应收款work in progress 在产品第3课 非流动资产GlossaryAccumulated amortization累计摊销Amortization 摊销capitalize资本化Construction-in-process在建工程Costs Subsequent to Acquisition后续支出Discard 报废Depreciation折旧Disposal 处置double declining balance method双倍余额递减法expense费用化fiscal year 会计年度fixed assets 固定资产Goodwill 商誉Impairment 减值Intangible Asset 无形资产Noncurrent Asset 非流动资产recoverable amount 可收回金额research and development(R&D) 研发salvage value 残值sum of the years digits年数总和法the straight-line method直线法unit of production method工作量法useful life 使用寿命第四课 负债GlossaryContingency 或有事项Contingent 或有的contingent asset或有资产contingent Liability或有负债Coupon息票Current liability 流动负债Discount折价effective yield有效利率face value面值interest利息Liability 负债loss contract亏损合同Market rate市场利率nominal rate名义利率Off-Balance-Sheet Financing表外融资Operating Leases经营租赁Capital leases 融资租赁par 面值pending litigation 未决诉讼Premium溢价principal本金virtually certain基本确定第五课 投资Glossaryavailable for sale 可供出售Consolidate 合并Control 控制Debt securities债务证券Derivative 衍生品Equity securities权益性证券Financial Asset 金融资产Held-to-maturity 持有至到期Investee 被投资人Issuer 发行方Repurchase 回购post-amortization cost 摊余成本Security 有价证券Significant influence 重大影响Trading financial assets交易性金融资产Financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产, including:Trading financial assets交易性金融资产and the financial assets which are measured at their fair values and of which the variation is included in the current profits and losses指定为以公允价值计量且其变动计入当期损益的金融资产；the investments which will be held to their maturity;持有至到期投资loans and the account receivables; and贷款和应收款项Financial assets available for sale.可供出售金融资产第六课 所有者权益(股东权益)GlossaryAdditional paid-in capital资本公积cash-settled share-based payment以现金结算的股份支付equity-settled share-based payment以权益结算的股份支付grant date授予日Owners equity 所有者权益Net asset净资产Paid-in capital （paid-up）实收资本percentage-of-completion method完工百分比real interest method实际利率法Retained earnings留存收益royalty revenue使用费收入sales discounts and allowance销售折扣与折让sales return销售退回Surplus reserves盈余公积vesting date行权日第七课 其他会计准则GlossaryAccounting changes 会计变更changes in policy, changes in estimates, and corrections of errors 会计政策、会计估计变更及会计差错更正deductible temporary differences可抵扣暂时性差异Deferred taxes 递延所得税finance lease / capital lease融资租赁income tax 所得税Leases租赁Lessee 承租人Lessor 出租人operating lease经营租赁prospectively未来适用retrospectively追溯reverse 转回taxable income需纳税收入/应纳税收入taxable temporary differences应税暂时性差异Temporary differences 暂时性差异第八课 财务报表列报GlossaryBalance sheet 资产负债表call option买入期权convertible bonds 可转换债券Dilute 稀释Direct method直接法EPS（Earnings Per Share）每股收益Free Cash Flow(FCF) 自由现金流Gains利得Income statement 利润表indirect method间接法Interim reports 中期报告Losses亏损Multiple-Step Income Statement多步式损益表Single-Step Income Statement 单步式损益表Notes附注Option 期权statement of cash flow 现金流量表taxable income需纳税收入/应纳税收入taxable temporary differences应税暂时性差异Temporary differences 暂时性差异7.
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