会计专业英语_会计专业英语介绍
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Accounting terms
Accounting entity会计主体Accounting procedure会计核算 Accounting proce会计程序/过程Accounting practice会计核算 Accounting element会计要素Accounting principle会计原则 Accounting standard会计准则Accounting aumption会计假设 Accounting equation会计等式
Busine=Enterpris企业Firm=Company公司Organization组织Performance业绩 Financial position 财务状况Operating result业绩、经营成果
Economic activity经济活动Corporation有限责任公司（股份公司）Aets资产Liability负债Owner’s equity 所有者权益 Capital资本Revenue收入Income收益Expense费用 Cost费用、成本Profit利润Net income净收益Lo损失
Users of accounting information
Manager管理者Shareholder股东Owner所有者
Accountant会计师Casher出纳Bookkeeper记账员
Investor投资者Creditor债权人Supplier供货商
Government政府Public公众
Accounting Entity
Organization：①Not-for-profit organization②busine organization
1.busine organization
①Sole Proprietorship Enterprises独资经营企业
②General Partnership Enterprises普通合伙企业
③Limited Liability Partnership Enterprises有限责任合伙企业
④Corporation股份公司
2.Corporation
①Owned by one person②Simple to establish③Owner controlled④Tax advantages
3.General Partnership
①Owned by more than one person②Simple to establish③Shared control ④Tax advantages
4.Limited Liability Partnership
①Only for certain occupations ②Limited liability for partnership debts and obligations③Also a limitation on participation in management
5.Corporation
①Organized as a separate legal entity and owned by stockholders
②Easy to transfer ownership③Easier to raise funds④No personal liability
Accounting Principles
Concept概念Standard准则Convention惯例Aumption假设Rule规则
Accounting Aumptions
Accounting entity aumption会计主体Going concern aumption持续经营 Money measurement aumption货币计量Accounting period aumption会计期间
The qualitative characteristics of financial information
Relevant相关性Reliable可靠性Comparable可比性 Understandable可理解性Timeline及时性Prudence谨慎性 Materiality重要性Consistency一贯性
Substance over legal form实质重于形式Accruals basis权责发生制
Principles about Measurement and Presentation
The Accrual Basis Principle权责发生制原则The Matching Principle配比原则
The Historical Cost Principle历史成本原则
The Distinction Between Revenue Expenditures and Capital Expenditures Principle划分收
益性支出和资本性支出原则
Accounting terms
Double-entryBookkeepingDouble-entry system
Account title会计科目Code /chart of account title会计科目表
Accounting entry 会计主体
Debit 借Credit 贷Increase增加Decrease减少Sum总额Balance余额a debit balance 借方余额a credit balance贷方余额
Trial balance试算平衡Total amount of debits/credits借/贷方金额合计
Accounting cycle会计循环Fiscal year会计年度
System accounting
Account账户Types of accounts账户的种类Accounting record会计档案
Typesof accounts
Account book账本Ledger分类账Journal日记账General ledger总分类账Subsidiary Ledger明细分类账
General Journal总日记账Special Journal特种日记账
Accounting Elements
Aets资产Liabilities 负债Profit利润
Owners' Equity所有者权益Expenses费用Revenue收入
liabilities
Current liabilities流动负债Non-current liabilities非流动负债
Short-Term Note Payable短期应付票据Long-Term Note Payable长期应付票据
Accrued liabilities应记负债Wages Payable /Salaries Payable应付职工薪酬
Taxes Payable 应交税费Dividends Payable应付股利
long-term liabilities长期负债Contingent liabilities或有负债
Accrued expenses预提费用Current Ratio流动比率
Long-term loans payable长期借款Long-term accounts payable长期应付款
Bonds payable应付债券Capitallease融资性租赁
Operating lease经营性租赁Notes payable应付票据
Accounts payable应付账款Unearned Fees=Unearned Revenue预收账款
Current maturities of long-term debt将于一年内到期的长期负债
Owners equity
Dividend股利Corporation公司Stock股票/存货
Board of directors董事会Capital stock股本Preferred stock优先股
Owner’s Capital所有者权益Common Stock普通股Share股份
Capital reserve资本公积Statutory Surplus reserve盈余公积
Additional paid-in Capital资本溢价/资本公积Paid-in capital投入资本/实收资本
Shareholder=stockholder=director股东Retained earnings=retained capital留存收益
Original voucher/source voucher原始凭证Recording voucher记账凭证
Sales invoice销售发票Receipt收据Make entries做会计分录
Adjusting entries调整分录Posting过账Closing entries结账
The Income Statement利润表The Balance Sheet资产负债表
The Cash Flow Statement现金流量表Prepare financial statements财务报表
A Statement of Changes in Equity所有者权益变动表
Current Aets
Current aets流动资产Quick aets速冻资产Cash现金
Short-term investment短期金融投资Cash equivalent现金等价物
Cash receipt现金收入Cash disbursement现金支出
Petty cash fund备用金Bank reconciliation statement银行存款余额调节表
Dividends Receivable 应付股利Inventory存货
Gro method总价法Net method净价法Bad debts坏账
Accounts receivables应收账款Notes receivables应收票据
Discount trade discount商业折扣Cash discount /sales discount现金折扣
Direct write-off method直接冲销法allowance method备抵法
Non-trade receivables非营业应收款Interest receivables应收利息
Dividends receivables应收股利Other receivable其它应收款
Inventories
Raw material原材料Finished goods成品Merchandise商品
Goods in proce在成品Partially finished goods /Semi-finished goods半成品
Low-value and perishable articles低值易耗品
Low-valued and easily-damaged implements价格低廉的易耗用品
Perpetual inventory system永续盘存制Periodic inventory system定期盘存制
Raw material to be used in the production用于生产的原材料
All kinds of materials,fuels,containers各种材料，燃料，包装物
Non-Current Aets
Bond债券Land土地Depreciation折扣Bonds investment债券投资
Non-Current aets非流动资Intangible aets无形资产Shares investments股票投资Revenue expenditure营业支出Capital expenditure资产支出
Long-term investment长期投资Plant aet=Fixed aets固定资产
Bonds investment
Market value市场价Premium溢价Discount折扣Salvage value残值
Amortized cost摊销成本Useful life使用年限Cost-----historical cost历史成本Accumulated Depreciation加速折旧法
Types of Bonds Payable
Convertible bonds可兑换债券Callable bonds可提前（可通知）偿还的债券
Secured bonds担保债券Unsecured bonds无担保债券
Term bonds定期债券Serial bonds分期还本债券
Registered bonds记名债券Bearer bonds不记名债券
Present value现值Face value/principal value面值Maturity value到期值
Contractual interest rate合同利率Market interest rate市场利率
Effective interest rate实际利率
Common Stock dividends
Cash dividends现金股利Stock dividends股票股利Property dividends财产股利
Fixed dividends股利事先确定Limited voting rights有限的投票权
Dividends set down in advance先于普通股发放
Revenue, Expenses and Profit
Revenue收入sales revenue销售收入cost费用/成本Expense 费用Profit利润gro profit利润总额net profit净利润net income净收益 Prime operating revenue主营业务收入Other operating revenue其它业务收入 services revenue服务/劳务收入Cost of goods sold销货成本Periodic expense期间费用Operating expense营业费用sellingexpense销售费用Financial expense 财务费用investment profit投资收益Non-operating income营业外收入Non-operating expense营业外支出Fees Earned服务费收入
Rent Earned租金收入Interest Revenue利息收入
Office wages expense管理人员工资Rent expense租金费用
Telephone expense电话费Advertising expense广告费
Administrative expense管理费用Interest expense利息费用（财务费用）Operating profit营业利润Net investment profit投资净收益 Net non-operating income营业外收支额
Income Statement
Income statement利润表Profitability盈利能力Gro Profit on Sales销售毛利 Operating result业务成果/运营成果Sales returns and allowances销售折扣/销售折让 Operating Income/profit营业收入/营业利润Earnings Before Interest and Tax息税前收益
Operating profit
Operating Revenue-Operating Cost-Operating Taxes and Surcharges-Selling Expenses
-Administrative Expense-FinancingExpense-Impairment lo+Profit or lo of aets at fair value+Net Investment Profit=Operating profit
Net investment profit
gains from external investments-investment loes incurred-any provision for impairment loes on investments=net investment profit
Gro Profit
Operating profit+Non-operating Income-Non-operating Expenses=Gro Profit
NetProfit
Gro Profit-Income Tax=Net Profit
The basis of Balance Sheet
total revenues – total expenses = net income
total expenses – total revenues = net lo
Multiple-step Form
Sales-Sales Returns and Allowances=Net Sales-Cost of Goods Sold=Gro Profit on Sales-Operating Expenses=Operating Income +Other Revenues and Gains-Other Expenses and Loes=Net Income
Accounting Equation
Aets = Liabilities + Owners' Equity
Basis of double-entry bookkeeping
Basis of balance sheet
accounting equation always stays in balance
Aets = Liabilities + Owners' Equitybeg +(Revenue − Expenses)
Aets + Expenses = Liabilities + Owners' Equitybeg + Revenue
Generally accepted accounting principles, or GAAP as they are more commonly known, are rules for the preparation of financial statements.Every publicly traded c......
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