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1、会计英语,第三版,Chapter 1,Accounting 会计 Bookkeeping 簿记,Relevance 相关性 Objectivity 客观性,Feasibility 可行性 Income statement/ Profit and loss account 利润表,Balance sheet 资产负债表 Cash flow statement 现金流量表,Asset 资产 Liability 负债,Owners equity/Capital 所有者权益 Revenue 收入,Expense 费用 Income 收益,Generally accepted accounting pr
2、inciples 公认会计准则 Financial Accounting Standards Board (FASB) 财务会计准则委员会,Entity Concept 会计主体 Cost principle 成本原则,Depreciation 折旧 Going-concern 持续经营,Stable-monetary-unit 货币计量单位 Matching principle 配比原则,Full-disclosure principle 充分披露原则 Consistency principle 一贯性原则,Materiality principle 重要性原则 Conservatism p
3、rinciple 谨慎性原则,Double-entry system 复式记账 American Institute of Certified Public Accountants (AICPA) 美国注册会计师协会,Chinese Institute of Certified Public Accountants (CICPA) 中国注册会计师协会 Financial accounting 财务会计,Managerial accounting 管理会计 Tax accounting 税务会计,Accounting Equation 会计等式 Business transaction 经济业务
4、,Ethics of accounting 会计职业道德,Chapter 2,economic event 经济业务 source document 原始凭证,external transaction 外部业务 internal transaction 内部业务,account 账户 debit 借方,credit 贷方 rules of debits and credits 借贷规则,cash 现金 cash in bank 银行存款,receivable 应收款项 prepaid expense 预付费用,payable 应付款项 unearned revenue 预收收入,investm
5、ent 投资 withdrawal 提存,temporary account 暂时账户 nominal account 虚账户,real account 实账户 chart of accounts 科目表,general ledger 总分类账 normal balance 正常余额,journalizing 记日记账 compound journal entry 复合分录,general journal 普通日记账 posting 过账,accounting cycle 会计循环 trial balance 试算表,adjustment 账项调整 adjusted trial balance
6、 调整后试算表,closing 结账 post-closing trail balance 结账后试算表,voucher 记账凭证 receipt voucher 收款凭证,payment voucher 付款凭证 transfer voucher 转账凭证,debt ratio 负债比率 financial leverage 财务杠杆,Chapter 3,time period 会计期间 fiscal year 财政年度,calendar year 日历年度 natural business year 自然经营年度,adjustments 账项调整 accrual basis 应计制、权责发
7、生制,cash basis 现金制、收付实现制 prepaid items 预付项目,unearned items 预收项目 accrued items 应计项目,deferrals and accruals 递延与应计 depreciation 折旧,contra account 备抵账户 net book value 账面净值,worksheet 工作底稿 closing entries 结账分录,income summary 收益汇总 bookkeeping procedures 账务处理程序,summarized vouchers 汇总记账凭证 categorized accounts
8、 summary 科目汇总表,columnar journal 多栏式日记账 unearned revenue 预收收入,Advance from customers 预收账款 Prepaid expense 待摊费用,Accrued expense 预提费用 classified balance sheet 分类资产负债表,working capital 营运资本 long-term investment 长期投资,tangible fixed asset 固定资产 intangible fixed asset 无形资产,shareholders equity 股东权益 contribute
9、d capital 缴入资本,common shares 普通股股本 retained earning 留存收益,current ration 流动比率 liquidity 流动性,Chapter 4,service enterprise 服务企业 merchandising enterprise 商品流通企业,wholesales 批发商 retailers 零售商,sales revenue 销售收入 cost of good sold 销售成本,gross profit 毛利 operating expenses 营业费用,merchandise inventory 商品存货 perio
10、dic inventory system 定期盘存制,perpetual inventory system 永续盘存制 purchase returns and allowances 购货退回与折让,trade discounts 商业折扣 purchase discounts 购货折扣,credit items 付款条件 transportation costs 运费,FOB destination 目的地交货 FOB shipping point 离岸价格,sales returns and allowances 销售退回与折让 sales discounts 销售折扣,debit mem
11、orandum 借项备忘录 credit memorandum 贷项备忘录,inventory shrinkage 存货减值 multiple-step income statement 多步式收益表,special journal 特种日记账 subsidiary ledger 明细分类账,control account 控制账户 sales journal 销售日记账,purchases journal 购货日记账,Chapter 5,cash equivalent 现金等价物 commercial paper 商业票据,treasury bills 国库券 internal contro
12、ls 内部控制,petty cash fund 备用金 bank statement 银行对账单,debit memorandum 借项通知单 credit memorandum 贷项通知单,bank reconciliation 银行余额调节表 deposit in transit 在途存款,outstanding checks 未兑现支票 service charges 手续费,nonsufficient funds checks 存款不足退票 temporary investment 短期投资,lower of cost or market 成本与市价孰低 allowance to re
13、duce temporary investments to markets 短期投资市价下跌准备,bad debts 坏账 write off 注销,bad debt recovery 坏账回收 aging of accounts receivable method 账龄分析法,allowance method 备抵法 direct write off method 直接冲销法,credit card sales 信用卡销售 promissory note 期票,maker 出票人 payee 受款人,maturity date 到期日 dishonored note receivable 应
14、收票据拒付,discounting note receivable 应收票据贴现 proceeds 贴现所得,contingent liability 或有负债 selling accounts receivable 应收账款出售,pledging accounts receivable 应收账款抵押 accounts receivable turnover 应收账款周转率,Chapter 6,specific identification method 个别认定法 first-in, first-out method (FIFO) 先进先出法,last-in, first-out metho
15、d (LIFO) 后进先出法 replacement costs 重置成本,lower of cost or market (LCM) method 成本与市价孰低法 raw materials 原材料,work in process 生产成本 finished goods 完工产品,work-in-process inventory 在产品 manufacturing overhead 制造成本,transportation-in 运输费用 income Manipulate 利润操纵,inventory shrinkage 存货短缺 gross margin 毛利,net realizab
16、le value 可变现净值 provision for decline in value of inventories 存货跌价准备,gross profit method 毛利率法 retail inventory methods 零售价格法,inventory turnover 存货周转率 number of days sales in inventory 存货周转天数,Chapter 7,cost method 成本法 equity method 权益法,subsequent expenditures 后续支出 the straight-line (SL) method 直线法,acc
17、elerated methods 加速折旧法 sum-of-the-years-digits method 年数总和法,declining-balance method 余额递减法 changes in estimate 估计变更,patents 专利权 copyrights 版权,franchises 特许权 trademarks 商标权,good will 商誉 pre-operating expenses 开办费,deferred expenses 递延费用 impairment of long-term assets 长期资产的减值,debt security 债权证券 equity
18、expenditures 股权证券,capital expenditures 资本性支出 revenue expenditures 收益性支出,land improvements 土地改良 non-depreciable assets 非折旧资产,operating leas 经营租赁 financing lease 筹资租赁,off-balance sheet financing 表外融资 substance over form 实质重于形式,non-monetary exchange 非货币性交易 lump-sum purchase 一揽子购入,construction in progre
19、ss 在建工程 double-declining-balance method 双倍余额递减法,residual value 残值 carrying value 账面余额,fixed assets pending disposal 固定资产清理 depletion 折耗,production method (activity method) 工作量法 amortization 摊销,return on assets 资产报酬率 asset turnover 资产周转率,Chapter 8,contingency 或有事项 contingent asset 或有资产,contingent lia
20、bility 或有负债 time value of money 货币的时间价值,simple versus compound interest 单利与复利 future value 终值,present value 现值 future value of an annuity 年金终值,present value of an annuity 年金现值 bonds payable 应付债券,discount on notes payable 应付票据折价 advances from customers 预收账款,unearned revenue 预收账款 temporary differences
21、 临时性差异,permanent differences 永久性差异 current maturities of long-term obligation 一年之内到期的长期负债,registered bonds 记名债券 coupon bonds 不记名债券,term bonds 到期还本债券 serial bond 分期还本债券,convertible bonds 可转换债券 callable bonds 可赎回债券,secured bond 有担保债券 debenture bonds 无担保债券或风险债券,coupon rate or nominal rate 票面利率或名义利率 mar
22、ket or effective rate 市场利率或实际利率,discount on bonds payable 应付债券折价 premium on bonds payable 应付债券溢价,loss on redemption of bonds 赎回债券损失 times interest earned 利息保障倍数,Chapter 9,sole proprietorships 独资企业 partnerships 合伙企业,authorized stock 核定股本 outstanding shares 发行在外股份,par value 面值 no-par value 无面值,common
23、stock & preferred stock 普通股与优先股 noncumulative-dividend preference 非累积优先股,cumulative-dividend preference 累积优先股 participating-dividendpreference 参加优先股,nonparticipating-dividend preference 不参加优先股 stock subscriptions 股票认购,capital surplus 资本公积 donated capital 捐赠资本,treasury stock 库藏股 stock buyout 股票回购,retained earnings 留存收益 prior period adjustments 前期损益调整,earnings per share 每股收益 appropriated (or Restricted) retained earnings 拨定留存收益,reserve fund 盈余公积 cash dividends 现金股利,stock dividends 股票股利 stock split 股票分割,dividend yield 股利报酬率 price-earnings ratio 市盈率,
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