会计英语-基础会计.ppt

会计英语 基础会计 Chapter1 accounting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 Chapter2 accountingstandard会计规范accountingassumptions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 materiality重要性conservatism稳健性 Chapter3 asset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 Chapter4 account账户T accountT形账户 double entryaccounting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 Chapter5 accountingcycle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 specialjournals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 Chapter6 accumulateddepreciation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 closingtrialbalance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 Chapter7 financialstatement财务报表balancesheet资产负债表 incomestatement利润表statementofcashflows现金流量表 financialcondition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 financingactivity融资活动 Chapter8 equityfinancing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销货成本 amortization摊销