会计英语财务会计

会计英语财务会计Chapter1accounting会计，会计学enterprises企业decisionmaking制定决策publicaccounting公共会计certifiedpublicaccountants(CPAs)注册会计师incometax所得税cashflowprospects现金流预测auditing审计costaccounting成本会计internalcontrol内部控制privateaccounting私人会计（企业会计）governmentaccounting政府会计nonprofitorganizations非营利组织taxplanning税务筹划executives高级管理人员professionaljudgment职业判断力ethicalstandard道德准则integrity整合性AICPA美国注册会计师协会Chapter2theoreticalframework理论框架conceptualframework概念框架accountingobjective会计目标qualitativecharacteristics质量特征accountingelements会计要素measurementandrecognition确认与计量asset资产liabilities负债equity权益revenue收入expense费用netincome(netloss)净收益或净亏损accountingentity会计主体goingconcern持续经营monetaryunit货币计量accrual-basis权责发生制（应计制）realizationprinciple实现原则fulldisclosure充分反映materiality重要性constraint约束conservatism稳健性industrypractices行业实务Chapter3accountingcycle会计循环accountingentry会计分录accountingequation会计等式ledgeraccount分类账adjustedtrialbalance调整后试算表after-closingtrialbalance结账后试算表balancesheetaccount资产负债表账户bookoforiginalentry原始分类账簿chronologicalrecord序时记录closingentry结账分录closingtheaccounts结账creditbalance贷方余额debitbalance借方余额depreciationexpense折旧费用double-entryaccounting复式记账制end-of-periodadjustingentries期末调整分录incomestatementaccount收益表账户incomesummaryaccount收益汇总账户nominalaccount虚账户permanentaccount永久性账户temporaryaccount临时性账户unadjustedtrialbalance调整前试算表Chapter4financialstatement财务报表financialcondition财务状况balancesheet资产负债表incomestatement收益表statementofcashflow现金流量表retainedearnings留存收益single-stepapproach单步法multiple-stepapproach多步法costsofgoodssold销货成本grossprofit毛利operatingincome营业收入salesreturnsandallowances销售退回与折让sellingexpenses销售费用administrativeexpenses管理费用otherincome其他收入（支出）offset抵消yield产生combinedstatement合并报表Chapter5againschedule账龄分析表allowancefordoubtfulaccounts坏账准备allowancemethod备抵法allowance备抵，减值准备baddebtrecovery已确认坏账的收回beddebtexpense坏账费用bankcharges银行手续费bankcreditmemorandum银行贷项通知bankdebitmemorandum银行借项通知bankreconciliation银行存款调节表bankstatement银行对账单cashoverandshort现金溢缺cashier出纳员check支票collect收款depositintransit在途存款directwrite-offmethod直接转销法discount贴现dishonorednotereceivable无法兑现的应收票据doubtfulaccountexpense坏账费用facevalue面值IAS(InternationalAccountingStandard)国际会计准则IOU(Ioweyou)欠条LCM(LowerofCostorMarketrule)成本与市价孰低原则marketablesecurity有价证券merchandise商品；存货miscellaneousexpense(income)杂项费用（收入）moneyorder汇款单NSF(nosufficientfunds)存款不足notesreceiveddiscounted应收票据贴现outstandingcheck未兑现支票payee收款人pettycash备用金principal本金proceeds现值promissorynote本票realizablevalue可变现净值，可变现价值receivable应收款项selloncredit赊销temporaryinvestments短期投资turnover报销write-off转销；冲销oncredit赊账Chapter6actualphysicalcount实地盘点averagecostmethod平均成本法contraaccount抵消账户costofgoodsavailableforsale可供销售的商品成本currentreplacementcost现时的重置成本deflation通货紧缩endinginventory期末存货FIFO(first-in,first-outmethod)先进先出法finishedgoods产成品freight-in运费goodsinprocessofmanufacture在产品goodsintransit在途存货goodsonhand库存商品inflation通货膨胀LIFO(last-in,first-outmethod)后进先出法periodicinventorysystem定期盘存制perpetualinventorysystem永续盘存制physicalinventorysystem实地盘存制precedingyear以前年度purchasesreturnsandallowances购货退回及折让rawmaterials原材料retailprice零售价格specificidentificationmethod个别辨认法transportation-in(out)进（销）货运费weightaverage加权平均Chapter7accumulateddepletion累计折耗accumulateddepreciation累计折旧acquisitioncost取得成本allocation分配amortization摊销capitalexpenditure资本性支出carryingvalue结转价值copyright版权deliverycost运费depletion折耗depreciablecost可折旧成本deterioration磨损disposalofplantasset固定资产的处置double-declining-balancemethod双倍余额递减（折旧）法estimatedresidualvalue预计残值expectedusefullife预计使用年限fairmarketvalue公平市场价值；公允价值fixedasset固定资产freightcharge运费goodwill商誉incidentalcost杂项费用；附加费用initialcost初始成本installationcost安装费installment分期付款intangibleasset无形资产legalfee法务费listprice标价naturalresource自然资源obsolete过时offset抵消；补偿outofservice报废patent专利权productivecapacity生产能力proportionalallocation按比例分配researchanddevelopment研究与开发revenueexpenditure收益性支出scrapvalue残值straight-linemethod直线（折旧）法sum-of-the-years’-digitsmethod年数总和（折旧）法tradein置换；以旧换新trade-inallowance置换让价trademark商标权unitdepreciation单元折旧额units-of-productionmethod产量（折旧）伐usefullife使用年限wastingasset减耗资产wearout磨损Chapter8currentliability流动负债accountspayable应付账款short-termnotepayable短期应付票据currentinstallmentoflong-term一年内到期的长期负债accruedexpense应计费用payroll薪水unearnedrevenues预收收益contingentliability或有负债financialstatementnote会计报表附注Chapter9bondspayable应付债券convertiblebonds可转换债券callablebonds可赎回债券presentvalue现值futurevalue终值effectiveinterestrate实际利率contractinterestrate票面利率earningspershare每股收益secured/mortgagebonds抵押债券debentures信用债券premiumonabond债券溢价discountonabond债券折价underwriter承诺支付Chapter10commonstock普通股Paid-inCapitalinExcessofPar,commonstock资本公积（普通股）capitalstock股本cashdividends现金股利legalcapital法定资本