1、會(huì)計(jì)英語(yǔ),第三版,Chapter 1,Accounting 會(huì)計(jì) Bookkeeping 簿記,Relevance 相關(guān)性 Objectivity 客觀性,Feasibility 可行性 Income statement/ Profit and loss account 利潤(rùn)表,Balance sheet 資產(chǎn)負(fù)債表 Cash flow statement 現(xiàn)金流量表,Asset 資產(chǎn) Liability 負(fù)債,Owners equity/Capital 所有者權(quán)益 Revenue 收入,Expense 費(fèi)用 Income 收益,Generally accepted accounting pr

2、inciples 公認(rèn)會(huì)計(jì)準(zhǔn)則 Financial Accounting Standards Board (FASB) 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì),Entity Concept 會(huì)計(jì)主體 Cost principle 成本原則,Depreciation 折舊 Going-concern 持續(xù)經(jīng)營(yíng),Stable-monetary-unit 貨幣計(jì)量單位 Matching principle 配比原則,Full-disclosure principle 充分披露原則 Consistency principle 一貫性原則,Materiality principle 重要性原則 Conservatism p

3、rinciple 謹(jǐn)慎性原則,Double-entry system 復(fù)式記賬 American Institute of Certified Public Accountants (AICPA) 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì),Chinese Institute of Certified Public Accountants (CICPA) 中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) Financial accounting 財(cái)務(wù)會(huì)計(jì),Managerial accounting 管理會(huì)計(jì) Tax accounting 稅務(wù)會(huì)計(jì),Accounting Equation 會(huì)計(jì)等式 Business transaction 經(jīng)濟(jì)業(yè)務(wù)

4、,Ethics of accounting 會(huì)計(jì)職業(yè)道德,Chapter 2,economic event 經(jīng)濟(jì)業(yè)務(wù) source document 原始憑證,external transaction 外部業(yè)務(wù) internal transaction 內(nèi)部業(yè)務(wù),account 賬戶 debit 借方,credit 貸方 rules of debits and credits 借貸規(guī)則,cash 現(xiàn)金 cash in bank 銀行存款,receivable 應(yīng)收款項(xiàng) prepaid expense 預(yù)付費(fèi)用,payable 應(yīng)付款項(xiàng) unearned revenue 預(yù)收收入,investm

5、ent 投資 withdrawal 提存,temporary account 暫時(shí)賬戶 nominal account 虛賬戶,real account 實(shí)賬戶 chart of accounts 科目表,general ledger 總分類賬 normal balance 正常余額,journalizing 記日記賬 compound journal entry 復(fù)合分錄,general journal 普通日記賬 posting 過(guò)賬,accounting cycle 會(huì)計(jì)循環(huán) trial balance 試算表,adjustment 賬項(xiàng)調(diào)整 adjusted trial balance

6、 調(diào)整后試算表,closing 結(jié)賬 post-closing trail balance 結(jié)賬后試算表,voucher 記賬憑證 receipt voucher 收款憑證,payment voucher 付款憑證 transfer voucher 轉(zhuǎn)賬憑證,debt ratio 負(fù)債比率 financial leverage 財(cái)務(wù)杠桿,Chapter 3,time period 會(huì)計(jì)期間 fiscal year 財(cái)政年度,calendar year 日歷年度 natural business year 自然經(jīng)營(yíng)年度,adjustments 賬項(xiàng)調(diào)整 accrual basis 應(yīng)計(jì)制、權(quán)責(zé)發(fā)

7、生制,cash basis 現(xiàn)金制、收付實(shí)現(xiàn)制 prepaid items 預(yù)付項(xiàng)目,unearned items 預(yù)收項(xiàng)目 accrued items 應(yīng)計(jì)項(xiàng)目,deferrals and accruals 遞延與應(yīng)計(jì) depreciation 折舊,contra account 備抵賬戶 net book value 賬面凈值,worksheet 工作底稿 closing entries 結(jié)賬分錄,income summary 收益匯總 bookkeeping procedures 賬務(wù)處理程序,summarized vouchers 匯總記賬憑證 categorized accounts

8、 summary 科目匯總表,columnar journal 多欄式日記賬 unearned revenue 預(yù)收收入,Advance from customers 預(yù)收賬款 Prepaid expense 待攤費(fèi)用,Accrued expense 預(yù)提費(fèi)用 classified balance sheet 分類資產(chǎn)負(fù)債表,working capital 營(yíng)運(yùn)資本 long-term investment 長(zhǎng)期投資,tangible fixed asset 固定資產(chǎn) intangible fixed asset 無(wú)形資產(chǎn),shareholders equity 股東權(quán)益 contribute

9、d capital 繳入資本,common shares 普通股股本 retained earning 留存收益,current ration 流動(dòng)比率 liquidity 流動(dòng)性,Chapter 4,service enterprise 服務(wù)企業(yè) merchandising enterprise 商品流通企業(yè),wholesales 批發(fā)商 retailers 零售商,sales revenue 銷售收入 cost of good sold 銷售成本,gross profit 毛利 operating expenses 營(yíng)業(yè)費(fèi)用,merchandise inventory 商品存貨 perio

10、dic inventory system 定期盤(pán)存制,perpetual inventory system 永續(xù)盤(pán)存制 purchase returns and allowances 購(gòu)貨退回與折讓,trade discounts 商業(yè)折扣 purchase discounts 購(gòu)貨折扣,credit items 付款條件 transportation costs 運(yùn)費(fèi),FOB destination 目的地交貨 FOB shipping point 離岸價(jià)格,sales returns and allowances 銷售退回與折讓 sales discounts 銷售折扣,debit mem

11、orandum 借項(xiàng)備忘錄 credit memorandum 貸項(xiàng)備忘錄,inventory shrinkage 存貨減值 multiple-step income statement 多步式收益表,special journal 特種日記賬 subsidiary ledger 明細(xì)分類賬,control account 控制賬戶 sales journal 銷售日記賬,purchases journal 購(gòu)貨日記賬,Chapter 5,cash equivalent 現(xiàn)金等價(jià)物 commercial paper 商業(yè)票據(jù),treasury bills 國(guó)庫(kù)券 internal contro

12、ls 內(nèi)部控制,petty cash fund 備用金 bank statement 銀行對(duì)賬單,debit memorandum 借項(xiàng)通知單 credit memorandum 貸項(xiàng)通知單,bank reconciliation 銀行余額調(diào)節(jié)表 deposit in transit 在途存款,outstanding checks 未兌現(xiàn)支票 service charges 手續(xù)費(fèi),nonsufficient funds checks 存款不足退票 temporary investment 短期投資,lower of cost or market 成本與市價(jià)孰低 allowance to re

13、duce temporary investments to markets 短期投資市價(jià)下跌準(zhǔn)備,bad debts 壞賬 write off 注銷,bad debt recovery 壞賬回收 aging of accounts receivable method 賬齡分析法,allowance method 備抵法 direct write off method 直接沖銷法,credit card sales 信用卡銷售 promissory note 期票,maker 出票人 payee 受款人,maturity date 到期日 dishonored note receivable 應(yīng)

14、收票據(jù)拒付,discounting note receivable 應(yīng)收票據(jù)貼現(xiàn) proceeds 貼現(xiàn)所得,contingent liability 或有負(fù)債 selling accounts receivable 應(yīng)收賬款出售,pledging accounts receivable 應(yīng)收賬款抵押 accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,Chapter 6,specific identification method 個(gè)別認(rèn)定法 first-in, first-out method (FIFO) 先進(jìn)先出法,last-in, first-out metho

15、d (LIFO) 后進(jìn)先出法 replacement costs 重置成本,lower of cost or market (LCM) method 成本與市價(jià)孰低法 raw materials 原材料,work in process 生產(chǎn)成本 finished goods 完工產(chǎn)品,work-in-process inventory 在產(chǎn)品 manufacturing overhead 制造成本,transportation-in 運(yùn)輸費(fèi)用 income Manipulate 利潤(rùn)操縱,inventory shrinkage 存貨短缺 gross margin 毛利,net realizab

16、le value 可變現(xiàn)凈值 provision for decline in value of inventories 存貨跌價(jià)準(zhǔn)備,gross profit method 毛利率法 retail inventory methods 零售價(jià)格法,inventory turnover 存貨周轉(zhuǎn)率 number of days sales in inventory 存貨周轉(zhuǎn)天數(shù),Chapter 7,cost method 成本法 equity method 權(quán)益法,subsequent expenditures 后續(xù)支出 the straight-line (SL) method 直線法,acc

17、elerated methods 加速折舊法 sum-of-the-years-digits method 年數(shù)總和法,declining-balance method 余額遞減法 changes in estimate 估計(jì)變更,patents 專利權(quán) copyrights 版權(quán),franchises 特許權(quán) trademarks 商標(biāo)權(quán),good will 商譽(yù) pre-operating expenses 開(kāi)辦費(fèi),deferred expenses 遞延費(fèi)用 impairment of long-term assets 長(zhǎng)期資產(chǎn)的減值,debt security 債權(quán)證券 equity

18、expenditures 股權(quán)證券,capital expenditures 資本性支出 revenue expenditures 收益性支出,land improvements 土地改良 non-depreciable assets 非折舊資產(chǎn),operating leas 經(jīng)營(yíng)租賃 financing lease 籌資租賃,off-balance sheet financing 表外融資 substance over form 實(shí)質(zhì)重于形式,non-monetary exchange 非貨幣性交易 lump-sum purchase 一攬子購(gòu)入,construction in progre

19、ss 在建工程 double-declining-balance method 雙倍余額遞減法,residual value 殘值 carrying value 賬面余額,fixed assets pending disposal 固定資產(chǎn)清理 depletion 折耗,production method (activity method) 工作量法 amortization 攤銷,return on assets 資產(chǎn)報(bào)酬率 asset turnover 資產(chǎn)周轉(zhuǎn)率,Chapter 8,contingency 或有事項(xiàng) contingent asset 或有資產(chǎn),contingent lia

20、bility 或有負(fù)債 time value of money 貨幣的時(shí)間價(jià)值,simple versus compound interest 單利與復(fù)利 future value 終值,present value 現(xiàn)值 future value of an annuity 年金終值,present value of an annuity 年金現(xiàn)值 bonds payable 應(yīng)付債券,discount on notes payable 應(yīng)付票據(jù)折價(jià) advances from customers 預(yù)收賬款,unearned revenue 預(yù)收賬款 temporary differences

21、 臨時(shí)性差異,permanent differences 永久性差異 current maturities of long-term obligation 一年之內(nèi)到期的長(zhǎng)期負(fù)債,registered bonds 記名債券 coupon bonds 不記名債券,term bonds 到期還本債券 serial bond 分期還本債券,convertible bonds 可轉(zhuǎn)換債券 callable bonds 可贖回債券,secured bond 有擔(dān)保債券 debenture bonds 無(wú)擔(dān)保債券或風(fēng)險(xiǎn)債券,coupon rate or nominal rate 票面利率或名義利率 market or effective rate 市場(chǎng)利率或?qū)嶋H利率,discount on bonds payable 應(yīng)付債券折價(jià) premium on bonds payable 應(yīng)付債券溢價(jià),loss on redemption of bonds 贖回債券損失 times