一．定义
1.accounting 会计：Accounting is an information system that identifies ,records ,and communicates relevant ,reliable ,and comparable information about organization’s business activities that can be expresd in monetary terms.
会计是一个信息系统，用于确认、记录和披露企业可以用货币计量的经营活动相关的、可靠的、可比的信息。
2．public accounting 公共会计：Public accounting is the field of accounting that provides a variety of accounting rvices to clients for a fee.
公共会计是指为客户提供多种服务并收取服务费的会计领域。
3. accrual basis of accounting 权责发生制：Using the accrual basis of accounting means that revenues , expens and other changes in asts ,liabilities ,and owners’equity are accounted for in the period in which the economic event takes place ,notnecessarily when the cash inflows and outflows take place.
在权责发生制下，收入、费用、资产、负债和所有者权益的变动应记录与交易发生的时期，而不是相关的现金流入或流出的时期。
4.asts资产：Asts are resources with future benefits that are owned or controlled by a company.
资产是指企业所拥有或控制的、能够在未来给企业带来利益的资源。
5.account账户：An account may be defined as a record of the increas ,decreas ，and balance in an individual item of ast ，liabilities ，and owners’ equity 管理秘诀，revenue ，or expen.
账户是指反应资产、负债、所有者权益、收入、费用的增减变动和结余情况的会计记录。
我们的歌歌词6. balance sheet 资产负债表：恩彩The balance sheet is a financial statement which shows the financial position of a business entity by summarizing the asts ，liabilities ，and owners’ equity at a special date.
资产负债表是用来列示公司的资产、负债和所有者权益，反应企业的财务状况的报表
7.income statement 利润表：An income statement is a financial statement showing the results of operations for a business by matching revenue and related expens for a particular accounting period. It shows the net income or net loss.人品好利润表是财务报表的一种，通过将收入和费用配比反映一个企业一定期间的经营成果
8．Statement of retained earnings 留存收益表：The statement of retained earnings reports information about how retained earnings changes over the reporting period. 留存收益表用来说明企业一定时期留存收益的变动情况
9.cash flow statement 现金流量表：The cash flow statement reveals not only operating cash flow of the company ，but also enables the ur to reconcile the cash flows to net income.
现金流量表不仅可以揭示企业的经营活动的现金流量，还可以使报表的使用者将现金流量调整为净收益
10.related party transactions 关联方交易：When a firm engages in a transaction where
one of the parties has the ability to influence the actions and policies of the other ，the transaction is termed a related party transaction.
财务管理办法当公司所从事的交易中一方有能力影响另一方的活动及政策时，这种交易成为关联方交易
11. perpetual inventory system永续盘存制：
Perpetual inventory system is a system of accounting for merchandi that provides a continuous record showing the quantity and cost of all goods on hand.永续盘存制就是对库存商品进行连续性记录以反映持有商品的数量和金额的会计方法
12. periodic inventory system定期盘存制：
Periodic inventory system is a system of accounting for inventory in which inventory at the balance sheet date is determined by counting and pricing the goods on hand using a particular cost flow assumption。
定期盘存制通过在资产负债表日对存货进行盘点，并在成本流转假设的基础上来确定期末持有存货的数量和金额的方法
employe13.intangible asts 无形资产：
Intangible asts form a sub-ction of this group and are further defined as identifiable non-monetary asts without physical substance.无形资产属于资产的一个子项目，可在资产定义的基础上进一步定义为没有实物形态的、可辨认的非货币资产
14.contingent liabilities或有负债：A contingent liabilities is a potential obligation that results from an exiting condition or situation who final resolution depends on some future events.或有负债是由现存状况引起的一项潜在的负债，该现存的状况的最终结果取决于未来的某个事项是否发生
15.treasury stock 库存股：Treasury stock is a corporation’s own stock that has been issued ，fully paid for ,and reacquired by the corporation and is being held in its treasury for future u.库存股是指公司发行并全额收到款项的股票被公司重新购回以作未来用途的部分
16.Expens 费用：Expens are costs that are charged against revenue and that are r
elated to the entity’s basic business.费用就是与企业主要经营活动的收入相配比的那部分成本
17. Direct costs are tho costs which can be directly identified with a job, batch, product or rvice.(直接成本是指能够明确归属于某个订单、批次、产品或服务的成本)
18.cost behavior成本形态：Cost behavior refers to relationship between the level of output and costs ，that is ，how costs behave in relation to the level of output.成本习性是指成本与产量间的变动关系，也就是成本如何随产量的变动而变动
19.break-even point保本点：Break-even point is the level of activity at which there is neither a profit nor a loss.保本点是指企业处于既不盈利也不亏损状态下的销量
二．多选或简答
1.accounting assumptions 会计假设:
（1）parate entity assumption会计主体假设
（2）going concern assumption 持续经营假设
（3）accounting-period assumption 会计分期假设
（4）monetary unit assumption 货币计量假设
（5）accrual basis of accounting 权责发生制
豫园2.accounting principles：
（1）cost principle历史成本原则
（2）matching principle 配比原则
（3）conrvatism 谨慎性原则
（4）materiality 重要性原则北大刘媛媛
（5）differentiate capital and revenue expenditure 划分资本性支出和收益性支出
