Chapter1
Accounting 会计，会计学
Accountant 会计师，会计人员
Accounting information 会计信息
Financial data 财务数据
Business 企业，经营，商业，业务
Business transaction 经济业务，经济交易Enterpri 企业
Economic information 经济信息
Business organization 经济组织
Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力
End product 最终产品
Creditor 债权人
Performance 业绩
Favorable 有利的
Unfavorable 不利的
Accounting system 会计系统，会计制度Financial condition 财务状况
Investor 投资人
Result of operations 经营成果
Financial report 财务报告
To make decision 制定决策
Accounting principles 会计原则
Business activity 经济活动
Accounting concepts 会计概念
Financial accounting 财务会计
Economic unit 经济单位
Owner 业主，拥有者
Governmental agency 政府机构
Generally accepted accounting principles 公认会计原则
Employ 采用
Prepare 准备，编制
Annual report 年度报告
Stockholder 股东
Audit 审计，审查，查帐
Auditing 审计，审计学
Accounting records 会计记录
Public accountant 公共会计师
Fairness 公正性，公允性
Reliability 可靠性
Periodic audit 定期审计Corporation 股份有限公司
Internal auditor 内部审计人员
Cost accounting 成本会计
Cost data 成本数据
Management accounting 管理会计
Selling price 销售价格
Management advisory rvice 管理咨询服务Management rvice 管理服务
Tax accounting 税务会计
Tax returns 纳税申报单，税单
Budgetary accounting 预算会计eba
International accounting 国际会计International trade 国际贸易
Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计
Measurement 计量
Chapter2
Accounting practice 会计实务
Accounting theory 会计理论
Decline 方针，指南
Assumption 假设
Business entity 经济主体
Accounting entity 会计主体
Economic activity 经济活动
Bookkeeping 簿记
Double-entry bookkeeping system 复试记账系统
Entry分录，记录
Single proprietorship独资
Partnership合伙
Accounting purpo会计目的
Separate entity独立主体
Ast资产
Going-concern持续经营
Historical cost历史成本
Current market value 当前市场价值Accounting period会计期间
Stable-monetary-unit货币计量单位
Objective principle客观性原则
Operating result经营成果
Cost principle成本原则
Actual cost实际成本
chicBook value账面价值
Equivalent当量，约当量
Depreciation折旧
Consistency principle一贯性原则Accounting method会计方法
Financial statement 财务报告Comparability可比性
Materiality principle重要性原则Conrvatism principle谨慎性原则Revenue收入
Expen费用
Cost of goods商品成本
Net income净收入
Net loss净损失
Accrual-basis 权责发生制
Cash-basis 现金收付制
Journal 日记账
Realization principle 实现原则Matching principle 配比原则Recognize 确认
Transfer转让，转帐，过户
Income statement收益表，损益表
Full-disclosure principle充分揭示原则Chapter3
Accounting element会计要素Accounting equation会计等式
Liability负债
Owner s’ equity业主权益，所有者权益Current ast长期资产
Long-term ast长期资产
Operating cycle 经营周期
Bank deposit 银行存款
Short-term investment短期投资
Long-term investment长期投资Accounts receivable应收账款
Note receivable应收票据
Prepayment 预付款项
Inventory 存货
Fixed ast 固定资产
Plant and equipment 厂房和设备Intangible ast 无形资产
Store fixtures店面装置
Office equipment办公设备
Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务
Debt债务
五行诗Current liability流动负债
Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据
Accounts payable应付账款
Accrued expen应计费用
Bonds payable应付债券
Long-term accounting payable长期应付账款Interest 股份，利息
Claim 要求权
Net asts 净资产
Capital资本
Stockholder’s equity 股东权益
Cost of goods sold 商品销售成本Administrative expens 管理费用
Selling expens销售费用
Financial expen 财务费用
Occur 发生
Dividend payable 应付股利
Retained earnings留存收益
Chapter4
Classification分类，分级
Day-to-day 随时
Account title 账户名称
Ledger 分类帐
Debit side 借方
Credit side 贷方
Charge借记，收取费用
Memorandum 摘要，备忘录
Inrt 插入，嵌入，写入
Cash on hand 库存现金
subgrouping子目，细目
supplies 物料用品
prepaid expens 预付费用
face value 面值
check 支票
bank draft 银行汇票
money order 汇款单
debtor 债务人
bearer 持票人
salaries payable 应付工资
taxes payable 应付税费
interest payable 应付利息
long-term notes payable 长期应付票据mortgage payable 应付抵押借款
bonds payable 应付公司债券
drawing提款
income summary收益汇总
professions fees职业服务费
commissions revenues 佣金收入
interest income利息收入
chart of accounts账户一览表
executive salaries主管人员薪金
联系方式英文怎么说
office salaries办公人员薪金
sales salaries销售人员薪金
prepaid rent预付租金
accumulated depreciation累计折旧depreciation expen折旧费用
sales销售收入
sales returns and allowance销售退回与折让purchas returns and allowance购买退回与折让
Chapter5
Accounting cycle会计循环
Accounting procedures会计程序，会计方法Trial balance试算平衡表
Post-closing trial balance结算后试算平衡表Journalize 做分录，记账
Post to the ledger过入分类帐
Asmble汇集
Work sheet工作底表
Adjusting entry调整分录
clo结账，结清，关闭
ledger accounts分类账户
general ledger总分类帐
two-column account两栏式账户
source document原始凭证
check stub支票存根
journal日记帐
journal entry日记帐分录
records(book) of original entry原始记录簿transcribe抄录
post过账，誊帐
manually手工的
chronological按时间顺序的
enter登记，计入
general journal普通日记账
special journal特殊日记帐
sales journal销售日记帐
purchas journal购买日记帐
cash receipts journal现金收入日记帐
cash disburments journal现金支出日记帐division of labor分工Chapter6
Adjusting procedures调整程序
Accrual(basis) accounting权责发生制
Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配
Accrue自然积累（如利息等），计提
Outlay支出
Expire期满，耗尽，失效
Insurance expen保险费用
Prepaid insurance 预付保险费
Supplies expen物料用品费
Supplies on hand在用物料
quantity的用法
Subscription预订
Deferred credit递延贷项
Accrued salaries payable应计应付工薪Accrued revenue应计收入
Closing entry结账分录
Closing procedure结账程序
Temporary account临时性账户，名义账户，虚账户
Permanent account 永久性账户，实账户Withdrawals提款
Statement of cash flow现金流量表Financial position财务状况
Portray描绘
Dispo处理
Inflows流入
Outflows流出
Chapter7
Working paper工作底稿
Adjusted trial balance调整后试算平衡表Cross-reference交叉参考
Occasion需要，机会，工作场合
Salaries accrued应计薪金优游自在
Combine结合，联合
Extend（会计）将数字转入。，结出。总金额Initial balance期初余额
Capital statement资本表
Chapter8
Adding device加法装置
A tape record记录带
Inequality不平等，不相同
Manipulate使用，处理，窜改
Property tax财产税
Incorporated组成公司的
Operating cycle经营周期
Natural business year自然营业年度
A ries of一系列，一套，一组
Diagram图示，图解
Interim statement中期报表Hypothetical假设的
Retained earnings statement留存收益表Preferable更可取的
Office supplies办公用品
Chapter9
Deferrals递延项目
Accruals应计项目
Deferred expen递延费用
Long-term prepayment长期预付款项Deferred charges递延借项
Deferred revenues递延收入
Revenues received in advance预收收入Prepaid advertising预付广告费
Prepaid interest预付利息
Insurance premiums保险费用Corresponding符合的，相关的，相应的Provision提供，供给，供应品
Reversing entry转回分录
Interest charges利息支出
Confusion混乱，混淆
Discharge完成
Tuition学费
Attorney律师，代理人
Render给予，提供
Furnish供应，提供
Unearned rent未赚取租金收入
In reality实际上，实质上
Chapter10
Accrued liabilities应计负债
Accrued asts应计资产
Salary expen工薪费用
Treatment处理
Accrued payable应计应付账款
Dual nature双重性
Fees earned已赚取费用
Client顾客
Fees receivable应收费用
Numerous为数众多的
Accrued receivable应计应收账款Chapter11
Cash control现金控制
Currency and coins纸币和铸币Fixed deposit定期存款
Bank account银行存款户
Cash receipts现金收入
Misappropriation盗用，挪用
cash register现金出纳机
accuracy准确性，精确度
cash register tape现金出纳机记录带
cashier现金出纳
receipt收据
duplicate cope副本
paration of the duties职责分工
internal control内部控制
petty cash零用金
supporting document原始单据
invoice发票
purcha order购货订单
payment voucher支付凭单
electronic funds transfer电子资金转账drawer开票人
drawee付款人
bank statement银行对账单
outstanding check未兑付支票
deposit in transit在途存款
bank reconciliation银行存款余额调节表
NSF(not sufficient fund)存款不足Canceled check已注销支票
Collection fee代收票据手续费
Proceeds收入，进款
Bank charge银行手续费
Petty cash fund备用金
Petty cash voucher零用现金凭单
Custodian保管员
Replenish补足，添足
Chapter12
Receivable应收款项
Accounts receivable应收账款
Trade receivable商业应收款项
Promissory note本票
Tax refund退税
lo youCredit sale赊销
Owe欠（债等）
Accounts receivable ledger应收账款明细分类账on maintaining trust
Uncollectible accounts坏账，呆账
Bad debt坏账
On credit赊账
Direct write-off method 直接转销法Allowance for doubtful account坏账备抵法Contra ast account资产备抵账户Realizable value可变现净值
Credit standing信誉
Rever撤销，颠倒
Credit policy信用政策
Percent of sales method销售百分比法Accounts receivable method应收账款法Percent of accounts receivable method应收账款百分比法
Aging of accounts receivable method应收账款账龄分析法
Chapter13
Inventory measurement存货计量
Nonfinancial ast非金融资产
Carry forward结转，转次页
Cost flow成本流转
Perpetual inventory system永续盘存制Specific identification个别确认法
Physical flow实物流转
First-in, first-out先进先出法
Last-in, first-out后进先出法
Weighted average加权平均
<分配，分派
Cost layer成本批次
Taxable income应税所得额
Income tax所得税
Goods available for sale可供出售的商品Current replacement cost现行重置成本Chapter14
amen
Convert to转换，转变，兑换
Debt curity债务证券
Equity curity权益证券
Certificate of deposit存款单，存折
Cash proceeds现金收入
Commission手续费，佣金
Common stock普通股
Cash dividend现金股利
Interest revenue利息收入
Market value市场价值
Hold-to-maturity curity持有至到期日的证券
Available-for-sale curity可供出售的证券Trading curity营业证券
Maturity data到期日Financial institution金融机构
Insurance company保险公司
Portfolio有价证券
Unrealized gain未实现收益
Other revenues and gains其他收入和利得Other expens and loss其他费用和损失Comprehensive in come综合收益
Net proceeds实得额，净收益
Gain on sale of short-term investment短期投资出售收益
Chapter15
Tangible asts有形资产
Furniture器具
Property财产，（房）地产
Transportation cost运输成本
Vandalism故意破坏他人财产的行为
Customs duty关税
Office furniture办公器具
Repair expen修理费用
Wear and tear磨损，耗损
Net book value账面净值
Depreciation expen折旧费用
Original cost原始成本
Expected uful life预计使用年限
Residual value残值
Depreciable cost应计折旧成本
第19届上海国际电影节
Straight-line method直线摊销法
Units-of-production method产量法
Sum-of-the-years-digits method年数总和法Declining-balance method余额递减法
Income tax return所得税申报表
Accelerated depreciation method加速折旧法Disposal清理，变卖
Exchange置换，交换，交易
Loss on disposal of fixed asts固定资产处理损失
Profit on disposal of fixed asts固定资产处理收益
Trade-in allowance折价物作价
Chapter16
Short-term note payable短期应付票据
Written promi书面承诺
Negotiable可转让的
Endorment背书
Interest-bearing note带息票据
Substitution代替，替换
