1、1）會(huì)計(jì)與會(huì)計(jì)理論會(huì)計(jì) accounting決策人 Decision Maker投資人 Investor股東 Shareholder債權(quán)人 Creditor財(cái)務(wù)會(huì)計(jì) Financial Accounting管理 會(huì)計(jì) Management Accounting成本會(huì)計(jì) Cost Accounting私業(yè)會(huì)計(jì) Private Accounting公眾會(huì)計(jì) Public Accounting注冊會(huì)計(jì)師 CPA Certified Public Accountant國際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC美國注冊會(huì)計(jì)師協(xié)會(huì) AICPA財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) FASB管理會(huì)計(jì)協(xié)會(huì) IMA美國會(huì)計(jì)學(xué)會(huì) AAA稅務(wù) 稽核

2、署 IRS獨(dú)資 企業(yè) Proprietorship合伙人企業(yè) Partnership公司 Corporation會(huì)計(jì)目標(biāo) Accounting Objectives會(huì)計(jì)假設(shè) Accounting Assumptions會(huì)計(jì)要素 Accounting Elements會(huì)計(jì)原則 Accounting Principles會(huì)計(jì)實(shí)務(wù)過程 Accounting Procedures財(cái)務(wù)報(bào)表 Financial Statements財(cái)務(wù)分析Financial Analysis會(huì)計(jì)主體假設(shè) Separate-entity Assumption貨幣計(jì)量假設(shè) Unit-of-measure Assumption

3、持續(xù)經(jīng)營假設(shè) Continuity(Going-concern) Assumption會(huì)計(jì)分期假設(shè) Time-period Assumption資產(chǎn) Asset負(fù)債 Liability業(yè)主權(quán)益 Owners Equity收入 Revenue費(fèi)用 Expense收益 Income虧損 Loss歷史成本原則 Cost Principle收入實(shí)現(xiàn)原則 Revenue Principle配比原則 Matching Principle全面披露原則 Full-disclosure (Reporting) Principle客觀性原則 Objective Principle一致性原則 Consistent

4、Principle可比性原則 Comparability Principle重大性原則 Materiality Principle穩(wěn)健性原則 Conservatism Principle權(quán)責(zé)發(fā)生制 Accrual Basis現(xiàn)金收付制 Cash Basis財(cái)務(wù)報(bào)告 Financial Report流動(dòng)資產(chǎn) Current assets流動(dòng)負(fù)債 Current Liabilities長期負(fù)債 Long-term Liabilities投入資本 Contributed Capital留存收益 Retained Earning（2）會(huì)計(jì)循環(huán)會(huì)計(jì)循環(huán) Accounting Procedure/Cycl

5、e會(huì)計(jì)信息系統(tǒng) Accounting information System帳戶 Ledger會(huì)計(jì)科目 Account會(huì)計(jì)分錄 Journal entry原始憑證 Source document日記帳 Journal總分類帳 General Ledger明細(xì)分類帳 Subsidiary Ledger試算平衡 Trial Balance現(xiàn)金收款日記帳 Cash receipt journal現(xiàn)金付款日記帳 Cash disbursements journal銷售日記帳 Sales Journal購貨日記帳 Purchase Journal普通日記帳 General Journal工作底稿 Work

6、sheet調(diào)整分錄 Adjusting entries結(jié)帳 Closing entries（3）現(xiàn)金與應(yīng)收帳款現(xiàn)金 Cash銀行存款 Cash in bank庫存現(xiàn)金 Cash in hand流動(dòng)資產(chǎn) Current assets償債基金 Sinking fund定額備用金 Imprest petty cash支票 Check(cheque)銀行對帳單 Bank statement銀行存款調(diào)節(jié)表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check應(yīng)付憑單 Vouchers payable應(yīng)收帳款

7、 Account receivable應(yīng)收票據(jù) Note receivable起運(yùn)點(diǎn)交貨價(jià) F.O.B shipping point目的地交貨價(jià) F.O.B destination point商業(yè)折扣 Trade discount現(xiàn)金折扣 Cash discount銷售退回及折讓 Sales return and allowance壞帳費(fèi)用 Bad debt expense備抵法 Allowance method備抵壞帳 Bad debt allowance損益表法 Income statement approach資產(chǎn)負(fù)債表法 Balance sheet approach帳齡分析法 Agin

8、g analysis method直接沖銷法 Direct write-off method帶息票據(jù) Interest bearing note不帶息票據(jù) Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息 率 Interest rate到期日 Maturity date本票 Promissory note貼現(xiàn) Discount背書 Endorse拒付費(fèi) Protest fee4）存貨存貨 Inventory商品 存貨 Merchandise inventory產(chǎn)成品存貨 Finished goods inventory在產(chǎn)品存貨

9、 Work in process inventory原材料存貨 Raw materials inventory起運(yùn)地離岸價(jià)格 F.O.B shipping point目的地抵岸價(jià)格 F.O.B destination寄銷 Consignment寄銷人 Consignor承銷人 Consignee定期盤存 Periodic inventory永續(xù)盤存 Perpetual inventory購貨 Purchase購貨折讓和折扣 Purchase allowance and discounts存貨盈余或短缺 Inventory overages and shortages分批認(rèn)定法 Specific

10、 identification加權(quán)平均法 Weighted average先進(jìn)先出法 First-in, first-out or FIFO后進(jìn)先出法 Lost-in, first-out or LIFO移動(dòng)平均法 Moving average成本或市價(jià)孰低法 Lower of cost or market or LCM市價(jià) Market value重置成本 Replacement cost可變現(xiàn)凈值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售價(jià)格法 Retail method成本率 Cos

11、t ratio 5）長期投資長期投資 Long-term investment長期股票投資 Investment on stocks長期 債券 投資 Investment on bonds成本法 Cost method權(quán)益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股權(quán)登記日 Date of record除息日 Ex-dividend date付息日 Payment date債券面值 Face value, Par value債券折價(jià) Discount on bonds債券溢價(jià) Premium on bonds票面利

12、率 Contract interest rate, stated rate市場利率 Market interest ratio, Effective rate普通股 Common Stock優(yōu)先股 Preferred Stock現(xiàn)金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直線攤銷法 Straight-Line method of amortization實(shí)際 利息 攤銷法 Effective-interest method of amort

13、ization6）固定資產(chǎn)固定資產(chǎn) Plant assets or Fixed assets原值 Original value預(yù)計(jì)使用年限 Expected useful life預(yù)計(jì)殘值 Estimated residual value折舊費(fèi)用 Depreciation expense累計(jì)折舊 Accumulated depreciation帳面價(jià)值 Carrying value應(yīng)提折舊成本 Depreciation cost凈值 Net value在建工程 Construction-in-process磨損 Wear and tear過時(shí) Obsolescence直線法 Straight-

14、line method (SL)工作量法 Units-of-production method (UOP)加速折舊法 Accelerated depreciation method雙倍余額遞減法 Double-declining balance method (DDB)年數(shù)總和法 Sum-of-the-years-digits method (SYD)以舊換新 Trade in經(jīng)營租賃 Operating lease融資租賃 Capital lease廉價(jià)購買權(quán) Bargain purchase option (BPO)資產(chǎn)負(fù)債表外籌資 Off-balance-sheet financing最

15、低租賃付款額 Minimum lease payments 7）無形資產(chǎn)無形資產(chǎn) Intangible assets專利權(quán) Patents商標(biāo)權(quán) Trademarks, Trade names著作權(quán) Copyrights特許權(quán)或?qū)I權(quán) Franchises商譽(yù) Goodwill開辦費(fèi) Organization cost租賃權(quán) Leasehold攤銷 Amortization（8）流動(dòng)負(fù)債負(fù)債 Liability流動(dòng)負(fù)債 Current liability應(yīng)付帳款 Account payable應(yīng)付票據(jù) Notes payable貼現(xiàn)票據(jù) Discount notes長期負(fù)債一年內(nèi)到期部分 Cu

16、rrent maturities of long-term liabilities應(yīng)付股利 Dividends payable預(yù)收收益 Prepayments by customers存入保證金 Refundable deposits應(yīng)付費(fèi)用 Accrual expense增值稅 value added tax營業(yè)稅 Business tax應(yīng)付所得稅 Income tax payable應(yīng)付獎(jiǎng)金 Bonuses payable產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties贈(zèng)品和兌換券 Premiums, coupons and

17、trading stamps或有事項(xiàng) Contingency或有負(fù)債 Contingent或有損失 Loss contingencies或有利得 Gain contingencies永久性差異 Permanent difference時(shí)間性差異 Timing difference應(yīng)付稅款法 Taxes payable method納稅影響會(huì)計(jì)法 Tax effect accounting method遞延所得稅負(fù)債法 Deferred income tax liability method（9）長期負(fù)債長期負(fù)債 Long-term Liabilities應(yīng)付公司 債券 Bonds payabl

18、e有擔(dān)保品的公司債券 Secured Bonds抵押公司債券 Mortgage Bonds保證公司債券 Guaranteed Bonds信用公司債券 Debenture Bonds一次還本公司債券 Term Bonds分期還本公司債券 Serial Bonds可轉(zhuǎn)換公司債券 Convertible Bonds可贖回公司債券 Callable Bonds可要求公司債券 Redeemable Bonds記名公司債券 Registered Bonds無記名公司債券 Coupon Bonds普通公司債券 Ordinary Bonds收益公司債券 Income Bonds名義利率，票面利率 Nomina

19、l rate實(shí)際利率 Actual rate有效利率 Effective rate溢價(jià) Premium折價(jià) Discount面值 Par value直線法 Straight-line method實(shí)際利率法 Effective interest method到期直接償付 Repayment at maturity提前償付 Repayment at advance償債基金 Sinking fund長期應(yīng)付票據(jù) Long-term notes payable抵押借款 Mortgage loan（10）財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表 Financial Statement資產(chǎn)負(fù)債表 Balance Sheet收益

20、表 Income Statement帳戶式 Account Form報(bào)告式 Report Form編制（報(bào)表） Prepare工作底稿 Worksheet多步式 Multi-step單步式 Single-step（12）財(cái)務(wù)狀況變動(dòng)表財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ) SCFP.Cash Basis（現(xiàn)金流量表）財(cái)務(wù)狀況變動(dòng)表中的營運(yùn)資金基礎(chǔ) SCFP.Working Capital Basis（資金來源與運(yùn)用表）營運(yùn)資金 Working Capital全部資源概念 All-resources concept直接交換業(yè)務(wù) Direct exchanges正常營業(yè)活動(dòng) Normal operating

21、activities財(cái)務(wù)活動(dòng) Financing activities投資活動(dòng) Investing activities（13）財(cái)務(wù)報(bào)表分析財(cái)務(wù)報(bào)表分析 Analysis of financial statements比較財(cái)務(wù)報(bào)表 Comparative financial statements趨勢百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio價(jià)益比 Price-earnings ratio普通股每股帳面價(jià)值 Book value per shar

22、e of common stock資本報(bào)酬率 Return on investment總資產(chǎn)報(bào)酬率 Return on total asset債券 收益率 Yield rate on bonds已獲 利息 倍數(shù) Number of times interest earned債券比率 Debt ratio優(yōu)先股收益率 Yield rate on preferred stock營運(yùn)資本 Working Capital周轉(zhuǎn) Turnover存貨周轉(zhuǎn)率 Inventory turnover應(yīng)收帳款周轉(zhuǎn)率 Accounts receivable turnover流動(dòng)比率 Current ratio速動(dòng)比率 Quick ratio酸性試驗(yàn)比率 Acid test ratio14）合并財(cái)務(wù)報(bào)表合并財(cái)務(wù)報(bào)表 Consolidated financial statements吸收合并 Merger創(chuàng)立合并 Consolidation控股公司 Parent company附屬公司 Subs