（1）会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析 Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Ast 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expen 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle 全面披露原则 Full-disclosure (Reporting) principle 客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle 重大性原则 Materiality Principle 稳健性原则 Conrvatism Principle 权责发生制 Accrual Basis 现金收付制 Cash Basis 财务报告 Financial Report 流动资产 Current asts 流动负债 Current Liabilities 长期负债 Long-term Liabilities 投入资本 Contributed Capital 留存收益 Retained Earning
（2）会计循环 会计循环 Accounting Procedure/Cycle 会计信息系统 Accounting information System 帐
户 Ledger 会计科目 Account 会计分录 Journal entry 原始凭证 Source Document 日记帐 Journal 总分类帐 General Ledger 明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance 现金收款日记帐 Cash receipt journal 现金付款日记帐 Cash disburments journal 销售日记帐 Sales Journal 购货日记帐 Purcha Journal 普通日记帐 General Journal 工作底稿 Worksheet 调整分录 Adjusting entries 结帐 Closing entries
（3）现金与应收帐款 现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand 流动资产 Current asts 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票 Check(cheque) 银行对帐单 Bank statement 银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 应付凭单 Vouchers payable 应收帐款 Account receivable 应收票据 Note receivable 起运点交货价 F.O.B shipping point 目的地交货价 F.O.B destination point 商业折扣 Trade discount 现金折扣 Cash discount 销售退回及折让 Sales return and allowance 坏帐费用 Bad debt expen 备抵法 Allowance method 备抵坏帐 Bad debt allowance 损益表法 Income statement approach 资产负债表法 Balance sheet approach 帐龄分析法 Aging analysis method 直接冲销法 Direct write-
off method 带息票据 Interest bearing note 不带息票据 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 贴现 Discoumajoy
nt 背书 Endor 拒付费 Protest fee
（4）存货 存货 Inventory 商品存货 Merchandi inventory 产成品存货 Finished goods inventory 在产品存货 Work in process inventory 原材料存货 Raw materials inventory 起运地离岸价格 F.O.B shipping point 目的地抵岸价格 F.O.B destination 寄销 Consignment 寄销人 Consignor 承销人 Consignee 定期盘存 Periodic inventory 永续盘存 Perpetual inventory 购货 Purcha 购货折让和折扣 Purcha allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification 加权平均法 Weighted average 先进先出法 First-in, first-out or FIFO 后进先出法 Lost-in, first-out or LIFO 移动平均法 Moving average 成本或市价孰低法 Lower of cost or market or LCM 市价 Market value 重置成本 Replacement cost 可变现净值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售价格法 Retail method 成本率 Cost ratio
（5）长期投资 长期投资 Long-term investment 长期股票投资 Investment on stocks 长期债券投资 Investment on bonds 成本法 Cost method 权益法 Equity method 合并法 Consolidation method 股利宣布日 Declaration date 股权登记日 Date of record 除息日 Ex-dividend date 付息日 Payment date 债券面值 Face value, Par value 债券折价 Discount on bonds 债券溢价 Premium on bonds 票面利率 Contract interest rate, stated rate 市场利率 Market interest ratio, Effective rate 普通股 Common Stock 优先股 Preferred Stock 现金股利 Cash dividends 股票股利 Stock dividends 清算股利 Liquidati
ng dividends 到期日 Maturity date 到期值 Maturity value 直线摊销法 Straight-Line method of amortization 实际利息摊销法 Effective-interest method of amortization
（6）固定资产 固定资产 Fixed asts 原值 Original value 预计使用年限 Expected uful life 预计残值 Estimated residual value 折旧费用 Depreciation expen 累计折旧 Accumulated depreciation 帐面价值 Carrying value 应提折旧成本 Depreciation cost 净值 Net value 在建工程 Construction-in-process 磨损 Wear and tear 过时 Obsolescence 直线法 Straight-line method (SL) 工作量法 Units-of-production method (UOP) 加速折旧法 Accelerated depreciation method 双倍余额递减法 Double-declining balance method (DDB) 年数总和法 Sum-of-the-years-digits method (SYD) 以旧换新 Trade in 经营租赁 Operating lea 融资租赁 Capital lea 廉价购买权 Bargain purcha option (BPO) 资产负债表外筹资 Off-balance-sheet financing 最低租赁付款额 Minimum lea payments
（7）无形资产 无形资产 Intangible asts 专利权 Patents 商标权 Tr
1分钟自我介绍ademarks, Trade names 著作权 Copyrights 特许权或专营权 Franchis 商誉 Goodwill 开办费 Organization cost 租赁权 Leahold 摊销 Amortization
（8）流动负债 负债 Liability 流动负债 Current liability 应付帐款 Account payable 应付票据 Notes payable 贴现票据 Discount notes 长期负债一年内到期部分 Current maturities of long-term liabilities
应付股利 Dividends payable 预收收益 Prepayments by customers 存入保证金 Refundable deposits 应付费用 Accrual expen 增值税 Value added tax 营业税 Business tax 应付所得税 Income tax payable 应付奖金 Bonus payable 产品质量担保负债 Estimated liabilities under product warranties 赠品和兑换券 Premiums, coupons and trading stamps 或有事项 Contingency 或有负债 Contingent 或有损失 Loss contingencies 或有利得 Gain contingencies 永久性差异 Permanent difference 时间性差异 Timing difference 应付税款法 Taxes payable method 纳税影响会计法 Tax effect accounting method 递延所得税负债法 Deferred income tax liability method
（9）长期负债 长期负债 Long-term Liabilities 应付公司债券 Bonds payable 有担保品的公司债券 Secured Bonds 抵押公司债券 Mortgage Bonds 保证公司债券 Guaranteed Bonds 信用公司债券 Debenture Bonds 一次还本公司债券 Term Bonds 分期还本公司债券 Serial Bonds 可转换公司债券 Convertible Bonds 可赎回公司债券 Callable Bonds 可要求公司债券 Redeemable Bonds 记名公司债券 Registered Bonds 无记名公司债券 Coupon Bonds 普通公司债券 Ordinary Bonds 收益公司债券 Income Bonds 名义利率，票面利率 Nominal rate 实际利率 Actual rate 有效利率 Effective rate 溢价 Premium 折价 Discount 面值 Par value 直线法 Straight-line method 实际利率法 Effective interest method 到期直接偿付 Repayment at maturity 提前偿付 Repayment at advance 偿债基金 Sinking fund 长期应付票据 Long-term notes payable 抵押借款 Mortgage loan
土电话
（10）业主权益 权益 Equity 业主权益 Owner's equity 股东权益 Stockholder's equity 投入资本 Contributed capital 缴入资本 Paid-in capital 股本 Capital stock 资本公积 Capital surplus 留存收益 Retained earnings 核定股本 Authorized capital stock 实收资本 Issued capital stock 发行在外股本 Outstanding capital stock 库藏股 Treasury stock 普通股 Common stock 优先股 Preferred stock 累积优先股 Cumulative preferred stock 非累积优先股 Noncumulative preferred stock 完全参加优先股 Fully participating preferred stock 部分参加优先股 Partially participating preferred stock 非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash 非现金发行 Issuance for noncash consideration 股票的合并发行 Lump-sum sales of stock 发行成本 Issuance cost 成本法 Cost method 面值法 Par value method 捐赠资本 Donated capital
盈余分配 Distribution of earnings 股利 Dividend 股利政策 Dividend policy 宣布日 Date of declaration 股权登记日 Date of record 除息日 Ex-dividend date 股利支付日 Date of payment 现金股利 Cash dividend 股票股利 Stock dividend 拨款 appropriation
（11）财务报表 财务报表 Financial Statement 资产负债表 Balance Sheet 收益表 Income Statement 帐户式 Account Form 报告式 Report Form 编制（报表） Prepare 工作底稿 Worksheet 多步式 Multi-step 单步式 Single-step
（12）现金流量表Cash Basis 财务状况变动表中的营运资金基础 SCFP.Working Capital Basis （资金来源与运用表） 营运资金 Working Capital 全部资源概念 All-resources concept 直接交换业务 Direct exchanges 正常营业活动 Normal operating activities 财务活动 Financing activities 投资活动 Investing activities
（13）财务报表分析 财务报表分析 Analysis of financial statements 比较财务报表 Comparative financial statements 趋势百分比 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 价益比 Price-earnings ratio 普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment 总资产报酬率 Return on total ast 债券收益率 Yield rate on bonds 已获利息倍数 Number of times interest earned 债券比率 Debt ratio 优先股收益率 Yield rate on preferred stock 营运资本 Working Capital 周转 Turnover 存货周转率 Inventory turnover 应收帐款周转率 Accounts receivable turnover 流动比率 Current ratio 速动比率 Quick ratio 酸性试验比率 Acid test ratio
（14）合并财务报表 合并财务报表 Consolidated financial statements 吸收合并 Merger 创立合并 Consolidation 控股公司 Parent company 附属公司 Subsidiary company 少数股权 Minority interest 权益联营合并 Pooling of interest 购买合并 Combination by purcha 权益法 Equity method 成本法 Cost method
（15）物价变动中的会计计量 物价变动之会计 Price-level changes accounting 一般物价水平会计 General price-level accounting 货币购买力会计 Purchasing-power accounting 统一币值会计 Constant dollar accounting 历史成本 Historical cost 现行价值会计 Current value accounting 现行成本 Current cost 重置成本 Replacement cost 物价指数 Price-level index 国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 消费物价指数 Consumer price index (or CPI) 批发物价指数 Wholesale price index 货币性资产 Monetary asts 货币性负债 Monetary liabilities 货币购买力损益 Purchasing-power gains or loss 资产持有损益 Holding gains or loss 未实现的资产持有损益 Unrealized holding gains or loss 现行价值与统一币值会计 Constant dollar and current cost accounting
owners' equity（所有者权
益）：is the residual interest in the asts of a business after deducting all its he net asts of a business.It is the owner's interest in the business
profit（利润）:often called net income,is also the increa in owner's equity resulting from profitable operation of a business over a specific accounting period.
1、Whitman 公司应收账款累计800000（包括150）,2%不可收回。
分录：借：bad debts expen 1600 贷：allowance for debts expen 1600雅思班
夏天的英文单词1600的损失被确认。借：allowance for debts expen 1600 贷：accounts receivable 1600
2、赊销15台200元的剪草机，每台售价300，根据永续盘存法，两分录：
dear是什么意思分录：借：accounts receivable 4500 贷：sales income 4500
借：cost of goods sold 3000 贷：inventory 3000
客户退回剪草机一台。借sales returns and allowances 300 贷：accounts receivable 300
parents怎么读借：inventory 200 贷：cost of goods sold 200
3、按每股25的价格发行80000股面值为10的普通股
分录：借：cash(80000shares×＄25) 2000000
clamped贷：common stock(80000shares×＄10 par value) 800000
Additional paid-in capital,common stock(80000shares×＄15) 1200000
directions如果有面值的股票为优先股（if the par-value stock was preferred stock）
分录：借：cash(80000shares×＄25) 2000000
南京外国语学校招生贷：preferred stock(80000shares×＄10 par value) 800000
Additional paid-in capital,preferred stock(80000shares×＄15) 1200000
