精品文檔就在這里-------------各類專業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊(cè)，應(yīng)有盡有-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------精品文檔---------------------------------------------------------------------Chapter1Accounting會(huì)計(jì)Accountingequation會(huì)計(jì)等式Assets資產(chǎn)Auditors審計(jì)師Balancesheet資產(chǎn)負(fù)債表Bookkeeping記賬Businessentityassumption會(huì)計(jì)主體原則Commonstock普通股Corporation公司Costprinciple成本原則Equity權(quán)益Ethics倫理Events事項(xiàng)Expandedaccountingequation擴(kuò)展的會(huì)計(jì)等式Expenses費(fèi)用Externaltransactions外部交易Externalusers外部信息使用者Financialaccounting財(cái)務(wù)會(huì)計(jì)FASB美國財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Fulldisclosureprinciple充分披露原則GAAP公認(rèn)會(huì)計(jì)原則Going-concernassumption持續(xù)經(jīng)營原則Incomestatement損益表Internaltransactions內(nèi)部交易Internalusers內(nèi)部信息使用者IASB國際會(huì)計(jì)準(zhǔn)則理事會(huì)Liabilities負(fù)債Managerialaccounting管理會(huì)計(jì)Matchingprinciple配比原則Monetaryunitassumption貨幣單位原則Netincome凈收益Netloss凈損失Owner,Capital所有者名下的資本Ownerinvestment所有者投資Ownerwithdrawals所有者提取Partnership合伙企業(yè)Proprietorship獨(dú)資企業(yè)Recordkeeping記賬Revenuerecognitionprinciple收入確認(rèn)原則Revenues收入Sarbanes–OxleyAct《薩班斯—奧克斯利法案》SEC證劵交易委員會(huì)Shareholders股東Shares股份Soleproprietorship個(gè)人獨(dú)資企業(yè)Statementofcashflows現(xiàn)金流量表Statementofowner’sequity所有者權(quán)益表Stock股票Stockholders股東Timeperiodassumption會(huì)計(jì)分期原則Withdrawals提取Chapter2Account賬戶Accountbalance賬戶余額Balancecolumnaccount三欄式賬戶Chartofaccounts會(huì)計(jì)科目表Compoundjournalentry復(fù)合日記賬分錄Credit貸方Creditors債權(quán)人Debit借方Debtors債務(wù)人Double-entryaccounting復(fù)式記賬法Generaljournal普通日記賬Generalledger總分類賬Journal日記賬Journalizing登記日記賬Ledger分類賬Posting過賬(PR)column過賬索引欄Sourcedocuments原始憑證T-accountT型賬戶Trialbalance試算平衡表Unearnedrevenue預(yù)收收入Chapter3Accountingperiod會(huì)計(jì)期間Accrualbasisaccounting權(quán)責(zé)發(fā)生制會(huì)計(jì)Accruedexpenses應(yīng)計(jì)費(fèi)用Accruedrevenues應(yīng)計(jì)收入Adjustedtrialbalance調(diào)整后試算平衡表Adjustingentry調(diào)整分錄Annualfinancialstatements年度財(cái)務(wù)報(bào)表Bookvalue賬面價(jià)值Cashbasisaccounting收付實(shí)現(xiàn)制會(huì)計(jì)Contraaccount備抵賬戶Depreciation折舊Fiscalyear會(huì)計(jì)年度Interimfinancialstatements中期財(cái)務(wù)報(bào)表Matchingprinciple配比原則Naturalbusinessyear自然營業(yè)年度Plantassets固定資產(chǎn)Prepaidexpenses預(yù)付費(fèi)用Straight-linedepreciationmethod直線折舊法Timeperiodassumption會(huì)計(jì)分期原則Unadjustedtrialbalance調(diào)整前的試算平衡表Unearnedrevenues預(yù)收收入Chapter4Accountingcycle會(huì)計(jì)循環(huán)Classifiedbalancesheet分類資產(chǎn)負(fù)債表Closingentries結(jié)賬分錄Closingprocess結(jié)賬過程Currentassets流動(dòng)資產(chǎn)Currentliabilities流動(dòng)負(fù)債Incomesummary損益匯總賬戶Intangibleassets無形資產(chǎn)Long-terminvestments長期投資Long-termliabilities長期負(fù)債Operatingcycle營業(yè)周期Permanentaccounts永久性賬戶Post-closingtrialbalance結(jié)賬后試算平衡表Proformafinancialstatements預(yù)測財(cái)務(wù)報(bào)表Temporaryaccounts臨時(shí)性賬戶Unclassifiedbalancesheet未分類資產(chǎn)負(fù)債表Workingpapers工作底稿Worksheet工作底表Chapter5Cashdiscount現(xiàn)金折扣Costofgoodssold商品銷售成本Creditmemorandum貸記通知單Creditperiod信用期Creditterms信用條件Debitmemorandum借記通知單Discountperiod折扣期EOM月末FOB交貨點(diǎn)Generalandadministrativeexpenses一般及行政管理費(fèi)用Materialityconstraint重要性約束Maturitydateofanote票據(jù)到期日Payeeofthenote票據(jù)收款人Principalofanote票據(jù)的本金Promissorynote票據(jù)Realizablevalue可變現(xiàn)價(jià)值Chapter10Accelerateddepreciationmethod加速折舊法Amortization攤銷Assetbookvalue資產(chǎn)賬面價(jià)值Betterments改良工程投資Capitalexpenditures資本支出Changeinanaccountingestimate會(huì)計(jì)估計(jì)變更Copyright版權(quán)Cost成本Declining-balancemethod余額遞減法Depletion折耗Depreciation折舊Extraordinaryrepairs非常修理Franchises特許權(quán)Goodwill商譽(yù)Impairment減損Inadequacy生產(chǎn)能力不足Indefinitelife不確定使用年限Intangibleassets無形資產(chǎn)Landimprovements土地改良物L(fēng)ease租約Leasehold租賃權(quán)Leaseholdimprovements租賃資產(chǎn)改良Lessee承租人Lessor出租人Licenses特許權(quán)Limitedlife有限使用年限MACRS修正后的加速成本回收制度Naturalresources自然資源Obsolescence陳舊，過時(shí)Ordinaryrepairs日常維修Patent專利權(quán)Plantassetage固定資產(chǎn)壽命Plantassets固定資產(chǎn)Plantassetusefullife固定資產(chǎn)使用年限Revenueexpenditures收益性支出Salvagevalue殘值Straight-linedepreciation直線折舊法Trademarkortrade(brand)name商標(biāo)或品牌Units-of-productiondepreciation工作量法Usefullife使用年限Chapter11Contingentliability或有負(fù)債Currentliabilities流動(dòng)負(fù)債Currentportionoflong-termdebt一年內(nèi)到期的長期負(fù)債Employeebenefits員工福利Estimatedliability估計(jì)負(fù)債（FICA）Taxes聯(lián)邦社會(huì)保險(xiǎn)稅FUTA聯(lián)邦失業(yè)稅Grosspay薪資總額Knownliabilities已知負(fù)債Long-termliabilities長期負(fù)債Meritrating考績Netpay薪資凈額Payrolldeductions薪資扣款Short-termnotepayable短期應(yīng)付票據(jù)SUTA州失業(yè)救濟(jì)稅Warranty保修Chapter12Bond債券Bondcertificate債券證書Bondindenture債券契約Carrying(book)valueofbonds債券賬面價(jià)值Discountonbondspayable應(yīng)付債券折舊Installmentnote分期付款期票Marketrate市場利率Mortgage抵押權(quán)Pensionplan養(yǎng)老金計(jì)劃Premiumonbonds債券溢價(jià)Parvalueofabond債券面值Straight-linebondamortization債券利息直線攤銷法Chapter13(AFS)securities可供出售證劵Comprehensiveincome綜合收益Consolidatedfinancialstatements合并財(cái)務(wù)報(bào)表Equitymethod權(quán)益法Equitysecuritieswithcontrollinginfluence具有控制權(quán)的權(quán)益類證劵Equitysecuritieswithsignificantinfluence具有重大影響力的權(quán)益類證劵(HTM)securities持有至到期證劵Long-terminvestments長期投資Parent母公司Short-terminvestments短期投資Subsidiary子公司Tradingsecurities交易性證劵Unrealizedgain(loss)未實(shí)現(xiàn)收益（損失）Chapter14Appropriatedretainedearnings撥定留存收益Authorizedstock核定股本Callprice贖回價(jià)格Callablepreferredstock可贖回優(yōu)先股Capitalstock股本Changesinaccountingestimates會(huì)計(jì)估計(jì)變更Commonstock普通股Convertiblepreferredstock可轉(zhuǎn)換優(yōu)先股Corporation股份制公司Cumulativepreferredstock累積優(yōu)先股Dateofdeclaration股利宣告日Dateofpayment股利發(fā)放日Dateofrecord股權(quán)登記日Discountonstock股票折舊Dividendinarrears積欠股利Financialleverage財(cái)務(wù)杠桿Largestockdividend大額股票股利Liquidatingcashdividend清算性現(xiàn)金股利Marketvaluepershare每股市價(jià)Minimumlegalcapital最低法定資本Noncumulativepreferredstock非累積優(yōu)先股Nonparticipatingpreferredstock非參與式股票No-parvaluestock無面值股票O(jiān)rganizationexpenses組建費(fèi)Paid-incapital實(shí)收資本Paid-incapitalinexcessofparvalue資本溢價(jià)Participatingpreferredstock參與式股票Parvalue面值Parvaluestock有面值股票Preemptiveright優(yōu)先認(rèn)股權(quán)Preferredstock優(yōu)先股Premiumonstock股票溢價(jià)Priorperiodadjustments前期損益調(diào)整Proxy