SOME WORDS OF ACCOUNTING & FINANCE
Accountancy is the profession; accounting is the methodology; accountant is the person who is in charge of accounting.
Bookkeeping 薄记
Income statement/profit and loss account 利润表
Balance sheet 资产负债表
Cash flow statement 现金流量表
Ast 资产
Liability 负债
Owner’s equity/capital 所有者权益
Revenue 收入
Expen 费用
Income 收益
Depreciation 折旧
Full disclosure 充分披露
Double-entry system 复式记账
Financial accounting 财务会计
Managerial accounting 管理会计
Tax accounting 税务会计
Cost accounting 成本会计
Generally accepted accounting principles 公认会计原则
Financial accounting standards board (FASB) 财务会计准则委员会
American institute of certified public accountants (AICPA)美国注册会计师协会
Chine institute of certified public accountants (CICPA)中国注册会计师协会
Economic event 经济事件
Source document 原始凭证
External transaction 外部业务
Internal transaction 外部业务
Account 账户
Debit 借方
Credit 贷方
Cash in bank 银行存款
Receivable 应收款项
Prepaid expen 预付费用
Payable 应付款项
Unearned revenue 预收收入
Withdrawal 提存
Temporary account 暂时账户
Nominal account 虚账户
Real account 实账户
Chart of accounts 科目表
General ledger 总分类账
Normal balance 正常余额
Compound journal entry 复式分录
General journal 普通日记账
Posting过账
Accounting cycle 会计循环
Adjustment 账项调整
Adjusted trial balance 调整后试算表
Closing 结账
Post-closing trial balance 结账后的试算表
Voucher 记账凭证
Receipt voucher 收款凭证
Payment voucher 付款凭证
Transfer voucher 转账凭证
Debt ratio 负债比率
Financial leverage 财务杠杆
Time period 会计期间
Fiscal year 财政年度
Calendar year 日历年度
Natural business year 自然经营年度
Accrual basis权责发生制、应计制
Cash basis 收付实现、现金制
Prepaid items 预付项目
Unearned items 预收项目
Accrued items 应计项目
Deferrals and accruals 递延与应计
Contra account 备抵账户
Net book value 账面净值
Closing entries 结账分录
Income summary 收益汇总
Bookkeeping procedures 账务处理程序
Summarized voucher汇总记账凭证
Categorized accounts summary 科目汇总表
Columnar journal 多栏目日记账
Unearned revenue预收收入
Advance from customers 预收账款
Prepaid expen 待摊费用
Accrued expen 预提费用
Classified balance sheet 分类资产负债表
Working capital 营运资本
Long-term investment 长期投资
Tangible fixed ast 固定资产
Intangible fixed ast 无形资产
Shareholders’ equity 股东权益
Common shares 普通股股本
Retained earnings 留存收益
Current ratio 流动比率
Sales revenue 销售收入
Cost of goods sold 销售成本
Gross profit毛利
Operating expens 营业费用
Merchandi inventory 商品存货
Periodic inventory system 定期盘存制
Perpetual inventory system永续盘存制
Purch霜降的诗句古诗
a returns and allowances购货退回与折让
Trade discounts商业折扣
Credit terms 付款条件
Transportation costs 运费
FOB destination目的地交货
FOB shipping point离岸价格
Sales returns and allowances销售退回与折让
Sales discounts 销售折扣
Debit memorandum 借项备忘录
Credit memorandum贷项备忘录
Inventory shrinkage存货减值
Multiple-step income statement 多步式收益表
Special journal特种日记账
Subsidiary ledger 明细分类账
Control account 控制账户
Sales journal 销售日记账
Purchas journal购货日记账
Cash receipts journal现金收入日记账
Cash disburments jour期中考试时间
nal现金支出日记账
Bookkeeping procedures 账务处理程序
Acid-test ratio 速动比率
Bad debts 坏账
Write off 注销
Allowance method 备抵法
Direct write off method 直接冲销法
Aging of accounts receivable method 账龄分析法
Credit card sales 信用关于运动会
卡销售
Dishonored字谜大全及答案
note receivable 应收票据拒付
Discounting note receivable应收票据贴现
Contingency 或有事项
Contingent liability 或有负债
Contingent ast 或有资产
Selling accounts receivable应收账款出售
Pledging accounts receivable 应收账款抵押
Accounts receivable turnover应收账款周转率
Specific identification method 个别认定法
First-in, first-out method (FIFO)先进先出法
Last-in, first-out method (LIFO)后进先出法
Replacement costs 重置成本
Lower of cost or market method （LCM）成本与市价熟低法
Raw materials 原材料
Work in process 生产成本
Finished goods 完工产品
Work-in-process inventory在产品
Manufacturing overhead 制造成本
Transportation-in 运输费用
Income manipulate 利润操纵
