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首页 会计英语(第三版)

会计英语(第三版).ppt

会计英语(第三版)

深圳大雄
2019-05-29 0人阅读 举报 0 0 暂无简介

简介:本文档为《会计英语(第三版)ppt》,可适用于高等教育领域

会计英语第三版ChapterAccounting会计Bookkeeping簿记Relevance相关性Objectivity客观性Feasibility可行性IncomestatementProfitandlossaccount利润表Balancesheet资产负债表Cashflowstatement现金流量表Asset资产Liability负债OwnerrsquosequityCapital所有者权益Revenue收入Expense费用Income收益Generallyacceptedaccountingprinciples公认会计准则FinancialAccountingStandardsBoard(FASB)财务会计准则委员会EntityConcept会计主体Costprinciple成本原则Depreciation折旧Goingconcern持续经营Stablemonetaryunit货币计量单位Matchingprinciple配比原则Fulldisclosureprinciple充分披露原则Consistencyprinciple一贯性原则Materialityprinciple重要性原则Conservatismprinciple谨慎性原则Doubleentrysystem复式记账AmericanInstituteofCertifiedPublicAccountants(AICPA)美国注册会计师协会ChineseInstituteofCertifiedPublicAccountants(CICPA)中国注册会计师协会Financialaccounting财务会计Managerialaccounting管理会计Taxaccounting税务会计AccountingEquation会计等式Businesstransaction经济业务Ethicsofaccounting会计职业道德Chaptereconomicevent经济业务sourcedocument原始凭证externaltransaction外部业务internaltransaction内部业务account账户debit借方credit贷方rulesofdebitsandcredits借贷规则cash现金cashinbank银行存款receivable应收款项prepaidexpense预付费用payable应付款项unearnedrevenue预收收入investment投资withdrawal提存temporaryaccount暂时账户nominalaccount虚账户realaccount实账户chartofaccounts科目表generalledger总分类账normalbalance正常余额journalizing记日记账compoundjournalentry复合分录generaljournal普通日记账posting过账accountingcycle会计循环trialbalance试算表adjustment账项调整adjustedtrialbalance调整后试算表closing结账postclosingtrailbalance结账后试算表voucher记账凭证receiptvoucher收款凭证paymentvoucher付款凭证transfervoucher转账凭证debtratio负债比率financialleverage财务杠杆Chaptertimeperiod会计期间fiscalyear财政年度calendaryear日历年度naturalbusinessyear自然经营年度adjustments账项调整accrualbasis应计制、权责发生制cashbasis现金制、收付实现制prepaiditems预付项目unearneditems预收项目accrueditems应计项目deferralsandaccruals递延与应计depreciation折旧contraaccount备抵账户netbookvalue账面净值worksheet工作底稿closingentries结账分录incomesummary收益汇总bookkeepingprocedures账务处理程序summarizedvouchers汇总记账凭证categorizedaccountssummary科目汇总表columnarjournal多栏式日记账unearnedrevenue预收收入Advancefromcustomers预收账款Prepaidexpense待摊费用Accruedexpense预提费用classifiedbalancesheet分类资产负债表workingcapital营运资本longterminvestment长期投资tangiblefixedasset固定资产intangiblefixedasset无形资产shareholdersrsquoequity股东权益contributedcapital缴入资本commonshares普通股股本retainedearning留存收益currentration流动比率liquidity流动性Chapterserviceenterprise服务企业merchandisingenterprise商品流通企业wholesales批发商retailers零售商salesrevenue销售收入costofgoodsold销售成本grossprofit毛利operatingexpenses营业费用merchandiseinventory商品存货periodicinventorysystem定期盘存制perpetualinventorysystem永续盘存制purchasereturnsandallowances购货退回与折让tradediscounts商业折扣purchasediscounts购货折扣credititems付款条件transportationcosts运费FOBdestination目的地交货FOBshippingpoint离岸价格salesreturnsandallowances销售退回与折让salesdiscounts销售折扣debitmemorandum借项备忘录creditmemorandum贷项备忘录inventoryshrinkage存货减值multiplestepincomestatement多步式收益表specialjournal特种日记账subsidiaryledger明细分类账controlaccount控制账户salesjournal销售日记账purchasesjournal购货日记账Chaptercashequivalent现金等价物commercialpaper商业票据treasurybills国库券internalcontrols内部控制pettycashfund备用金bankstatement银行对账单debitmemorandum借项通知单creditmemorandum贷项通知单bankreconciliation银行余额调节表depositintransit在途存款outstandingchecks未兑现支票servicecharges手续费nonsufficientfundschecks存款不足退票temporaryinvestment短期投资lowerofcostormarket成本与市价孰低allowancetoreducetemporaryinvestmentstomarkets短期投资市价下跌准备baddebts坏账writeoff注销baddebtrecovery坏账回收agingofaccountsreceivablemethod账龄分析法allowancemethod备抵法directwriteoffmethod直接冲销法creditcardsales信用卡销售promissorynote期票maker出票人payee受款人maturitydate到期日dishonorednotereceivable应收票据拒付discountingnotereceivable应收票据贴现proceeds贴现所得contingentliability或有负债sellingaccountsreceivable应收账款出售pledgingaccountsreceivable应收账款抵押accountsreceivableturnover应收账款周转率Chapterspecificidentificationmethod个别认定法firstin,firstoutmethod(FIFO)先进先出法lastin,firstoutmethod(LIFO)后进先出法replacementcosts重置成本lowerofcostormarket(LCM)method成本与市价孰低法rawmaterials原材料workinprocess生产成本finishedgoods完工产品workinprocessinventory在产品manufacturingoverhead制造成本transportationin运输费用incomeManipulate利润操纵inventoryshrinkage存货短缺grossmargin毛利netrealizablevalue可变现净值provisionfordeclineinvalueofinventories存货跌价准备grossprofitmethod毛利率法retailinventorymethods零售价格法inventoryturnover存货周转率numberofdayrsquossalesininventory存货周转天数Chaptercostmethod成本法equitymethod权益法subsequentexpenditures后续支出thestraightline(SL)method直线法acceleratedmethods加速折旧法sumoftheyearsrsquodigitsmethod年数总和法decliningbalancemethod余额递减法changesinestimate估计变更patents专利权copyrights版权franchises特许权trademarks商标权goodwill商誉preoperatingexpenses开办费deferredexpenses递延费用impairmentoflongtermassets长期资产的减值debtsecurity债权证券equityexpenditures股权证券capitalexpenditures资本性支出revenueexpenditures收益性支出landimprovements土地改良nondepreciableassets非折旧资产operatingleas经营租赁financinglease筹资租赁offbalancesheetfinancing表外融资substanceoverform实质重于形式nonmonetaryexchange非货币性交易lumpsumpurchase一揽子购入constructioninprogress在建工程doubledecliningbalancemethod双倍余额递减法residualvalue残值carryingvalue账面余额fixedassetspendingdisposal固定资产清理depletion折耗productionmethod(activitymethod)工作量法amortization摊销returnonassets资产报酬率assetturnover资产周转率Chaptercontingency或有事项contingentasset或有资产contingentliability或有负债timevalueofmoney货币的时间价值simpleversuscompoundinterest单利与复利futurevalue终值presentvalue现值futurevalueofanannuity年金终值presentvalueofanannuity年金现值bondspayable应付债券discountonnotespayable应付票据折价advancesfromcustomers预收账款unearnedrevenue预收账款temporarydifferences临时性差异permanentdifferences永久性差异currentmaturitiesoflongtermobligation一年之内到期的长期负债registeredbonds记名债券couponbonds不记名债券termbonds到期还本债券serialbond分期还本债券convertiblebonds可转换债券callablebonds可赎回债券securedbond有担保债券debenturebonds无担保债券或风险债券couponrateornominalrate票面利率或名义利率marketoreffectiverate市场利率或实际利率discountonbondspayable应付债券折价premiumonbondspayable应付债券溢价lossonredemptionofbonds赎回债券损失timesinterestearned利息保障倍数Chaptersoleproprietorships独资企业partnerships合伙企业authorizedstock核定股本outstandingshares发行在外股份parvalue面值noparvalue无面值commonstockpreferredstock普通股与优先股noncumulativedividendpreference非累积优先股cumulativedividendpreference累积优先股participatingdividendpreference参加优先股nonparticipatingdividendpreference不参加优先股stocksubscriptions股票认购capitalsurplus资本公积donatedcapital捐赠资本treasurystock库藏股stockbuyout股票回购retainedearnings留存收益priorperiodadjustments前期损益调整earningspershare每股收益appropriated(orRestricted)retainedearnings拨定留存收益reservefund盈余公积cashdividends现金股利stockdividends股票股利stocksplit股票分割dividendyield股利报酬率priceearningsratio市盈率

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