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1第一讲会计英语的常用术语1.accountn..账，账目a/c；账户e.g.T-account:T型账户；accountpayable应付账款receivable应收账款）；2.Accountingconcepts会计的基本前提1）accountingentity会计主体；entity实体，主体2）goingconcern持续经营3）accountingperiod会计分期financialyear/fiscalyear会计年度（financialadj.财务的，金融的；fiscaladj.财政的）4）moneymeasurement货币计量*权责发生制accrualbasis.accrualn.本身是应计未付的意思，accruev.应计未付，应计未收，e.g.accruedliabilities，应计未付负债3.Qualityofaccountinginformation会计信息质量要求（1）可靠性reliability（2）相关性relevance（3）可理解性understandability（4）可比性comparability（5）实质重于形式substanceoverform（6）重要性materiality（7）谨慎性prudence（8）及时性timeliness4.Elementsofaccounting会计要素1）Assets:资产–currentassets流动资产cashandcashequivalents现金及现金等价物（bankdeposit）inventory存货receivable应收账款prepaidexpense预付费用–non-currentassets固定资产property（landandbuilding）不动产,plant厂房,equipment设备（PPE）e.g.ThetotalassetsownedbyWilsoncompanyonDecember31,2006wasUS$1,500,000.2）Liabilities:负债fundsprovidedbythecreditors.creditor债权人，赊销方–currentliabilities当期负债non-currentliabilities长期负债totalliabilitiesaccountpayable应付账款loan贷款advancefromcustomers预收款bond债券（由政府发行,governmentbond/treasurybond政府债券，国库券）debenture债券（由有限公司发行）3）Owners’equity:所有者权益（Netassets）fundsprovidedbytheinvestors.Investor投资者–paidincapital（contributedcapital）实收资本–shares/capitalstock（u.s.）股票retainedearnings留存收益2同时记住几个单词dividend分红beginningretainedearningsendingretainedearnings–reserve储备金（资产重估储备金，股票溢价账户）e.g.Thecompanyoffered/issued10,000sharesatthepriceofUS$2.30each.4）Revenue:收入salesrevenue销售收入interestrevenue利息收入rentrevenue租金收入5）Expense:费用costofsales销售成本,wagesexpense工资费用6）Profit（income,gain）:利润netprofit,netincome5.Financialstatement财务报表1）balancesheet资产负债表2）incomestatement利润表3）statementofretainedearnings所有者权益变动表4）cashflowstatement现金流量表6.Accountingcycle1）journalentries日记账generaljournal总日记账generalledger总分类账trialbalance试算平衡表adjustingentries调整分录adjustedtrialbalance调整后的试算平衡表Financialstatements财务报表closingentry完结分录2）Dr.—Debit借Cr.—Credit贷Double-entrysystem复式记账7.Exercise练习1）purchasesofinventoryincashforRMB￥3,000现金人民币3,000元购买存货Dr.inventory3,000借：存货3,000Cr.cash3,000贷：现金3,0002）salesonaccountofUS$10,000赊销方式销售，收入10,000美元Dr.accountreceivable10,000借：应收账款10,000Cr.salesrevenue10,000贷：销售收入10,0003）paidRMB￥50,000insalaries&wages支付工资人民币50,000元Dr.wages&salariesexpense50,000借：职工薪酬50,000Cr.bankdeposit50,000贷：银行存款50,0004）cashsaleofUS$1,180销售收入现金1,180美元Dr.cash1,180借：现金1,180Cr.salesrevenue1,180贷：销售收入1,1805）pre-paidinsuranceforUS$12,000预付保险费12,000美元Dr.prepaidinsurance12,000借：预付保险12,000Cr.bankdeposit12,000贷：银行存款12,000第二讲存货1.Inventoryn.存货，库存（c.f.stock英式英语用法）常见词组inventoryturnover存货周转率inventorycontrol存货控制beginninginventory初始存货endinginventory期末存货3takeaphysicalinventory盘库常见的存货形式：TypeofbusinessTypeofinventoryMerchandisingcompanyMerchandiseinventory商品存货ManufacturingcompanyRawmaterials原材料Workinprocess（WIP）（处在生产过程中的）在制品，半成品Finishedgoods成品2.Inventoryvaluation存货的价值计量costn.成本，费用directcosts直接成本indirectcosts间接成本fixedcosts固定成本costaccounting成本会计v.花费e.g.Theofficefurnitureofourcompanycostsus$5,000.unitcost单个成本totalcost总成本costofsales（COS）=costofgoodssold（CGS）销货成本salesrevenue销售收入这两个词经常被放在一起做计算Lectureexamples:①Acompanysold15computersforUS$1000each.某公司以1000美元一台的价格售出电脑共15台。Salesrevenue:US$1,000×15=US$15,000[答疑编号811020101]②Acompanysold15computerscostingUS$800eachfortotalUS$15,000.某公司销售出电脑15台，每台成本为800美元，共收入15,000美元。costofsales:US$800×15=US$12,000Dr.bankdeposit15,000借：银行存款15,000Cr.salesrevenue15,000贷：主营业务收入15,0004Dr.costofsales12,000借：主营业务成本12,000Cr.inventory--computer12,000贷：库存商品—电脑12,000[答疑编号811020102]3.初始成本计量Theinventoryshouldbemeasuredatcost.Costincludesthefollowing:采购成本purchase（price）运费freight存储storingcost保险费insurance税费tax装卸费loadingandunloadingcoste.g.DuringJuly,2007,thecompanypurchased200setsofsunshinebrandprintersatthepriceRMB￥410each.RMB￥300offreightwerealsopaid.Dr.printer82,300Cr.bankdeposit82,300借：固定资产—打印机82300贷：银行存款823004.发出存货的成本计量Specificidentification个别计价法unitcost×no.ofunit=totalcostWeightedaverage加权平均法unitUnitcost（$）Totalcost（$）UnitsoldBeginninginventory,May150010.005,000any1000unitsamong1800Purchase,May780010.508,400Purchase,May2030011.003,300Purchase,May2620011.202,240Goodsavailableforsale180018,940÷1800≈10.52②18,940①Costofgoodssold100010.5210.52×1,000=10,520Endinginventory,May3080018,940－10,520=8,420[答疑编号811020103]Movingaverage移动平均法First-in,First-out（FIFO）先进先出法unitUnitcost（$）Totalcost（$）UnitsoldBeginninginventory,May150010.005,000500Purchase,May780010.508,400800Purchase,May2030011.003,300200outof300Purchase,May2620011.202,240Goodsavailableforsale180018,940First1500unitsCostofgoodssold1500（500×$10.00）+（800×$10.50）+（200×$11.00）=15,600Endinginventory,30018,940－15,600=3,3405May30[答疑编号811020104]5.期末存货的计量endinginventoryLowerofcostormarketrule（LCMrule）成本与市场孰低法Cost成本marketvalue（fairvalue）公允价值carryingvalue账面成本netrealizablevalue可变现净值＝estimatedsaleprice估计售价－relatedcostsandtax估计销售费用和税金*contractprice合同价格salesprice销售价格存货跌价准备的计提Dr.managementcost—Dr.managementcost-lossonmarketpricedeclineofinventories资产减值损失Cr.reserveformarketpricedeclineofinventories存货跌价准备Lectureexample:IftheoriginalcostoftheinventoryheldbyABCcompanywasUS$2,000,anditsestimatedtotalsalepricewoul