搜索
ONE会计Accounting簿记Bookkeeping相关性Relevance客观性Objective可行性Feasibility利润表Incomestatement/Profitandlossaccount资产负债表Balancesheet现金流量表Cashflowstatement资产Asset负债Liability所有者权益Owner’sequity/Capital收入Revenue费用Expense收益Income公认会计原则GenerallyAcceptedAccountingPrinciples（GAAP）财务会计准则委员会FinancialAccountingStandardsBoard（FASB）会计主体Entityconcept成本原则Costprinciple（累计）折旧（accumulated）Depreciation持续经营Going-concern货币计量单位Stable-monetary-unit配比原则Matchingprinciple充分披露原则Full-disclosureprinciple一贯性原则Consistencyprinciple重要性原则Materialityprinciple谨慎原则Conservatismprinciple复式记账Double-entrysystem美国注册会计师协会AmericanInstituteofCertifiedPublicAccountants（AICPA）中国注册会计师协会ChineseInstituteofCertifiedPublicAccountants（CICPA）财务会计Financialaccounting管理会计Managerialaccounting税务会计Taxaccounting会计等式AccountingEquation经济业务Businesstransaction会计职业道德EthicsofaccountingTWO经济业务Economicevent原始凭证Sourcedocument外部业务Externaltransaction账户Account借方Debit贷方credit借贷规则Rulesofdebitsandcredits现金Cash银行存款Cashinbank/deposit应收款项Receivable预付费用Prepaidexpense应付款项Payable预收收入Unearnedrevenue投资Investment提存Withdrawal临时账户Temporaryaccount虚账户Nominalaccount实账户Realaccount科目表Chartofaccount总分类账GeneralLedger正常余额Normalbalance记日记账Journalizing复合分录Compoundjournalentry普通日记账Generaljournal过账Posting会计循环Accountingcycle试算表Trialbalance账项调整Adjustment调整后试算平衡表Adjustedtrialbalance结账Closing结账后试算平衡表Post-closingtrialbalance记账凭证Voucher收款凭证Receiptvoucher付款凭证Paymentvoucher负债比率Debtratio财务杠杆FinancialleverageTHREE会计期间Timeperiod财政年度Fiscalyear日历年度Calendaryear自然经营年度Naturalbusinessyear账项调整Adjustment应计制/权责发生制Accrualbasis现金制/收付实现制Cashbasis预付项目Prepaiditems预收项目Unearneditems应计项目Accrualitems递延与应计Deferralsandaccruals折旧Depreciation备抵账户Contraaccount账面净值Netbookvalue工作底稿Worksheet结账分录Closingentries收益汇总Incomesummary账务处理程序Bookkeepingprocedures汇总记账凭证Summarizedvoucher科目汇总表Categorizedaccountssummary多栏式记账Columnarjournal预收收入Unearnedrevenue预收账款Advancefromcustomers待摊费用Prepaidexpense预提费用Accruedexpense分类资产负债表Classifiedbalancesheet营运资本Workingcapital长期投资Long-terminvestment固定资产Tangiblefixedasset/PPE（property，plant，andequipment）无形资产Intangiblefixedasset股东权益Shareholder’sequity缴入资本Contributedcapital普通股股本Commonshares留存收益Retainedearnings流动比率Currentratio流动性LiquidityFOUR现金等价物Cashequivalent商业票据Commercialpaper国库券Treasurybills内部控制Internalcontrols备用金Pettycashfund银行对账单Bankstatement借项通知单Debitmemorandum贷项通知单Creditmemorandum银行余额调节表Bankreconciliation在途存款Depositintransit未兑现支票Outstandingchecks手续费Servicecharges存款不足退票Nonsufficientfundschecks短期投资Temporaryinvestment成本与市价孰低法Lowerofcostandmarket（LCM）method短期投资市价下跌准备Allowancetoreducetemporaryinvestmentstomarkets坏账Baddebts注销Writeoff坏账回收Baddebtrecovery账龄分析法Agingofaccountsreceivablemethod备抵法Allowancemethod直接冲销法Directwriteoffmethod信用卡销售Creditcardsales期票Promissorynote出票人Maker受款人Payee到期日Maturitydate/duedate应收票据拒付Dishonorednotereceivable应收票据贴现Discountingnotereceivable贴现所得Proceeds或有负债Contingentliability应收账款出售Sellingaccountsreceivable应收账款抵押Pledgingaccountsreceivable应收账款周转率AccountsreceivableturnoverFIVE个别认定法Specificidentificationmethod先进先出法First-in，first-outmethod（FIFO）后进先出法Last-in，first-outmethod（LIFO）销售收入Salesrevenue销售成本Costofgoodssold毛利Grossprofit/grossmargin营业费用Operatingexpenses商品存货Merchandiseinventory定期盘存制Periodicinventorysystem永续盘存制Perpetualinventorysystem购货退回与折让Purchasereturnsandallowances商业折扣Tradediscounts购货折扣Purchasediscounts付款条件Creditterms运费Transportationcosts/Transportation-in目的地交货FOBdestination离岸价格FOBshippingpoint销售退回与折让Salesreturnsandallowances销售折扣Salesdiscounts借/贷项备忘录Debit/creditmemorandum存货减值/存货短缺Inventoryshrinkage重置成本Replacementcosts原材料Rawmaterials生产成本Workinginprocess完工产品Finishedgoods在产品Work-in-processinventory制造成本Manufacturingoverhead利润操纵Incomemanipulate可变现净值Netrealizablevalue存货跌价准备Provisionfordeclineinvalueofinventories毛利率法Grossprofitmethods零售价格法Retailinventorymethods（wholesales批发）存货周转率Inventoryturnover存货周转天数Numberofday’ssalesininventorySIX成本法Costmethod权益法Equitymethod后续支出Subsequentexpenditures直线法Thestraight-line（SL）method加速折旧法Acceleratedmethod年数总和法Sum-of-the-year’s-digitsmethod余额递减法Declining-balancemethod估计变更Changesinestimate专利权Patents版权Copyright特许权Franchises商标权Trademarks商誉Goodwill开办费Pre-operatingexpenses递延费用Deferredexpenses长期资产的减值Impairmentoflong-termassets债权证券Debtsecurity股权证券Equitysecurity资本性支出Capitalexpenditures收益性支出Revenueexpenditures土地改良Landimprovements非折旧资产Non-depreciableassets经营租赁Operatinglease（OL）筹资租赁Financinglease（FL）表外融资Off-balancesheetfinancing实质重于形式Substanceoverform非货币性交易Non-monetaryexchange一揽（篮）子购入Lump-sumpurchase（abasketpurchase）在建工程Constructioninprogress双倍余额递减法Double-declining-balancemethod残值Residualvalue/salvagevalue账面余额Carryingvalue/bookvalue固定资产清理Fixedassetspendingdisposal（Tradein清理）折耗Depletion工作量法Productionmethod（Activitymethod）摊销Amortization（D&A：Depreciation&Amortization折旧与摊销）资产报酬率Returnonassets投资报酬率Returnoninvestments资产周转率Assetturnover资本公积账户CapitalsurplusequityaccountPostpone推迟