1、.第一章1資產(chǎn) asset 2負(fù)債 liability3所有者權(quán)益equity=capital=net asset4收入income=revenue=sales5費(fèi)用expense6廠房plant7機(jī)器machine8無(wú)形資產(chǎn)intangible asset9非流動(dòng)資產(chǎn) Non current asset（6 7 8屬于9）10庫(kù)存現(xiàn)金petty cash11銀行存款cash12應(yīng)收賬款trade receivable=A/R13存貨inventory14流動(dòng)資產(chǎn) current asset （10 11 12 13屬于14）15貸款loan16應(yīng)付賬款trade payables=A/P17

2、預(yù)收賬款advance from customers18流動(dòng)負(fù)債 current liability（15 16 17屬于18）19實(shí)收資本share capital20資本公積share premium21留存收益Retained earnings=R/ES22資產(chǎn)負(fù)債表statement of financial position=SOFP23所有者權(quán)益變動(dòng)表statement of changes in equity=SOCIE24現(xiàn)金流量表statement of cash flow25利潤(rùn)表statement of comprehensive income=SOCI第二章1復(fù)式記賬

3、double-entry bookkeeping2. 借 Debit3. 貸Credit4. 預(yù)付賬款prepayment5. 利潤(rùn)profit第四章1增值稅value added tax=sales tax2進(jìn)項(xiàng)稅額 input tax3銷(xiāo)項(xiàng)稅額 output tax4貿(mào)易折扣（商業(yè)折扣）trade discount5現(xiàn)金折扣cash discount6. 不含稅exclusive7. 含稅 inclusive8. 交易事項(xiàng)Transaction9. 取走withdraw第五章1.現(xiàn)金 petty cash=cash on hand2.支票 cheque3.自動(dòng)轉(zhuǎn)賬 standing ord

4、er/direct debt4.銀行給你存款利息 bank interest on deposit5.銀行收取利息手續(xù)費(fèi) bank charges6.銀行收取利息 bank interest on overdraft7.空頭支票 dishonored cheque8.未結(jié)清的款項(xiàng)，別人給我的 uncleared lodgement9.未承兌的匯票 unpresent cheque10.別人給我支票 undrawn cheque11.公司業(yè)務(wù)錯(cuò)誤 business error12.銀行業(yè)務(wù)錯(cuò)誤 bank error13.銀行存款余額調(diào)節(jié)表 bank reconciliation14.銀行透支 o

5、verdraft15.銀行對(duì)賬單 bank statement16.現(xiàn)金賬簿/銀行存款日記賬 cash book17.總賬 control accounts =general ledger18.明細(xì)賬 individual ledger =personal ledger=subsidiary ledger=memo account19.應(yīng)收賬款總賬 receivable control account =receivable general ledger20.應(yīng)收賬款明細(xì)賬receivable ledger=sales ledger21.壞賬 bad debt=irrecoverable de

6、bt22.毛利潤(rùn) gross profit23.一般性壞賬準(zhǔn)備 general allowance24.特殊性壞賬準(zhǔn)備 specific allowance 25.可疑的壞賬doubtful debt25.資產(chǎn)減值損失 expense-bad debts written off26.壞賬準(zhǔn)備 allowance for A/R第六章1 存貨inventory2 先進(jìn)先出 first in first out3 特殊計(jì)價(jià)法 specific identification4 加權(quán)平均法 period average=weighted average5 移動(dòng)加權(quán)平均法 continuous aver

7、age=continuous weighted average cost method=moving weighted average method6 成本 historical cost7 可變現(xiàn)凈值 net realizable value8 資產(chǎn)減值損失-計(jì)提的存貨跌價(jià)準(zhǔn)備 expense-inventory written-down9 永續(xù)盤(pán)存制 perpetual inventory system10 實(shí)地盤(pán)存制 periodic inventory system11 購(gòu)貨 purchase12 數(shù)量 quantity13 單價(jià) unit cost14 毛利潤(rùn)率 gross prof

8、it margin第七章1 買(mǎi)價(jià) original purchase price2 場(chǎng)地準(zhǔn)備費(fèi) cost of site preparation3 運(yùn)輸費(fèi) delivery and handling4 安裝費(fèi) installation5 員工培訓(xùn)費(fèi) employee training6資本化后續(xù)支出 capital expenditure7 費(fèi)用化后續(xù)支出revenue expenditure8 直線法 straight line method9 累計(jì)折舊 accumulated depreciation10 原值 original cost11 預(yù)計(jì)凈殘值 estimated residua

9、l value12 預(yù)計(jì)使用壽命 useful life13 余額遞減法 reducing balance method14 賬面價(jià)值 net book value=carrying value15 固定資產(chǎn)處置 disposal of fixed asset16 固定資產(chǎn)清理 disposal account17 研究性支出 research cost18 開(kāi)發(fā)性支出 development cost19 不確定使用壽命 indefinite useful life20 確定使用壽命 finite useful life21累計(jì)攤銷(xiāo) accumulated amortization22 每年

10、的折舊 depreciation for each year第八章1或有事項(xiàng) contingencies2.或有負(fù)債 contingent liabilities3.現(xiàn)時(shí)義務(wù) present obligation4.或有資產(chǎn) contingent assets5.肯定的 certain6.可能的 probable7.或許的 possible8.遙遠(yuǎn)的，渺茫的 Remote9.預(yù)計(jì)負(fù)債 provision第九章1.試算平衡 trial Balance2.交易發(fā)生 transaction occur3.復(fù)式記賬 Double entry4.結(jié)賬 Balance off5.期末調(diào)整 Year End

11、 Adjustment6.錯(cuò)誤 Errors7.遺漏 omission8.任命錯(cuò)誤 commission errors9.原則性錯(cuò)誤 errors of principle10.加總錯(cuò)誤 casting errors11.暫記賬戶 suspense account第十章1.預(yù)付賬款 prepayment2.預(yù)提費(fèi)用 accruals3.其他應(yīng)收款 other receivable4.遞延收入 Deferred income5.到期 expire6.欠款 arrear7.租客 Tenant8.財(cái)務(wù)報(bào)表 financial statements9.資產(chǎn)負(fù)債表 The Statement of Financial Position10.利潤(rùn)表 The statement of comprehensive income11.所有者權(quán)益變動(dòng)表The statement of change in equity第十一章1.現(xiàn)金流量表 The statement of cash flow2.經(jīng)營(yíng)活動(dòng) operating activities3.投資活動(dòng) investing activities4.籌資活動(dòng) financing activities5.直接法 The direct method6.間接法 indirect method7.付出利息 Interest paid8.付出所得稅