Key Terms Introduced or Emphasized in

Key Terms Introduced or Emphasized in Key Terms Introduced or Emphasized in Introduced or Emphasized in Key Terms American Accounting American Accounting 2002/9/02 2002/9/02Key Terms Introduced or Emphasized in Chapter 1 (P35) Key Terms Introduced or Emphasized in Chapter 1 (P35) Accounting equation 会计等式 Accounting system 会计系统 American Accounting Association (AAA) 美国会计协会 American Institute of Certified Public Accountants (AICPA) 美国注册会计师协会 Annual report 年度报告 Assets 资产 Auditing 审计 Auditor’ s report 审计报告 Balance sheet 资产负债表 Business entity 业务实体 Capital stock 股本 Certified Public Accountant (CPA) 注册会计师 Code of professional ethics 职业道德准则 Controller 主计长 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Disclosure 披露 Ethical conduct 道德行为 Fair 公允 Financial accounting 财务会计 Financial Accounting Standard Board 财务会计准则委员会 Financial position 财务状况 Financial reporting 财务报告 Financial statements 财务报表 Generally accepted accounting principles (GAAP) 公认会计原则 Going-concern assumption 持续经营假设 Income statement 收益表 Internal control 内部控制 Liabilities 负债 Objectivity principle 客观性原则 Owner’ s equity 所有者权益 Partnership 合伙 Profitability 盈利能力 Public information 公开的信息 Publicly owned corporations 上市公司 liu zhongwen 第 1 页 5/30/2014 Retained earnings 保留盈余 Securities and Exchange Commission (SEC) 证券交易委员会 Sole proprietorship 独资 Solvency 偿债能力 Stable-dollar assumption 币值稳定假设 Statement of cash flows 现金流量表 Statement of owner’ s equity 所有者权益表 Statement of retained earnings 保留盈余表 Stockholders 股东 Stockholders’ equity 股东权益 Transactions 交易 Window dressing 粉饰门面 Key Terms Introduced or Emphasized in Chapter 2 (P74) Key Terms Introduced or Emphasized in Chapter 2 (P74) Account 账户 Accountability 会计责任 Accounting cycle 会计循环 Chart of accounts 会计科目表 Credit 贷 Database 数据库 Debit 借 Double-entry accounting 复式记账 Footing 合计 General journal 普通日记账 journal 日记账 Ledger 分类账 Posting 过账 Trial balance 试算平衡表 Key Terms Introduced or Emphasized in Chapter 3 (P126) Key Terms Introduced or Emphasized in Chapter 3 (P126) Accounting cycle 会计循环 Accounting period 会计期间 Accrual basis of accounting 权责发生制 Accumulated depreciation 累计折旧 Adjusted trial balance 调整后试算平衡表 Adjusting entries 调整分录 After-closing trial balance 结账后试算平衡表 Closing entries 结账分录 conservatism 稳健主义 Contra-asset account 资产备抵账户 Depreciable assets 计提折旧的资产 Depreciation 折旧 Drawing account 提款账户 Expenses 费用 liu zhongwen 第 2 页 5/30/2014 Fiscal year 会计年度 Income statement 收益表 Income Summary account 收益汇总账户 Matching principle 配比原则 Net Income 净利 Net loss 净损 Objectivity principle 客观性原则 Realization principle 实现原则 Revenue 收入 Statement of owner’ s equity 所有者权益表 Straight-line method of depreciation 直线折旧法 Time period principle 期间原则 Useful life 有效期 Key Terms Introduced or Emphasized in Chapter 4 (P174) Key Terms Introduced or Emphasized in Chapter 4 (P174) Accrue 产生 Adequate disclosure 充分披露 Adjusted trial balance 调整后试算平衡表 Adjusting entries 调整分录 Book value 账面价值 General ledger software 总分类账软件 Immaterial 不重要 Interim financial statement 中期财务报表 Matching (principle) 配比(原则) Materiality 重要性 Notes (accompanying financial statements)(财务报表所附)注释 Prepaid expenses 待摊费用 Realization (principle) 实现(原则) Unearned revenue 递延收入 Worksheet 工作底稿 advance payment 预付款 Insurance policy 保险单 Unexpired insurance 预付保险费 Key Terms Introduced or Emphasized in Chapter 5 (P213) Key Terms Introduced or Emphasized in Chapter 5 (P213) Bar codes(p.213)条码 Contra-revenue account (p.230)收入抵减帐户 Controlling account (p. 204)控制帐户、统驭帐户 Cost of goods sold (p.202)销售成本 Gross profit (p.202) 毛利 Gross profit margin (p.215) 毛利率 Inventory (p.20l) 存货 Inventory Shrinkage (p.210) 存货损毁 Net sales净销售额 liu zhongwen 第 3 页 5/30/2014 Operating cycle 经营周期 Periodic inventory system (p.211) 定期盘存制 Perpetual inventory system (p.207)永续盘存制 Point-of-sale(POS) terminals (p.212)销售点终端机 Subsidiary ledger (p.203)明细分类账 Taking a physical inventory (p.210) 存货实地盘点 Key Terms Introduced or Emphasized in Chapter 6 (P263) Key Terms Introduced or Emphasized in Chapter 6 (P263) Board of directors 董事会 Capital stock 股本 Capital stock Closely held corporation 不公开招股公司 Closelyheldcorporation Corporation 股份公司 Corporation Dividend 股利 Dividend Double taxation 双重征税或重复征税 Doubletaxation Drawing account 提款帐户 Drawingaccount General partner 普通合伙人 Generalpartner Income (or loss) before income taxes 所得税前损益 Income(or loss)beforeincometaxes Income taxes expense 所得税费用 Incometaxes expense Limited liability partnership 有限责任合伙企业 Limited liability partnership Limitedpartner 有限合伙者 Limitedpartner Limited partnership 有限合伙企业 Limitedpartnership Limited personal liability有限的个人责任 Limitedpersonalliability Mutual agency 共同代理 Mutualagency Partnership 合伙企业 Partnership Partnership contract: 合伙契约 Partnershipcontract: Public information公开的信息 Publicinformation Publicly owned corporation 上市公司 Publiclyownedcorporation Retained earnings 留存收益 Retainedearnings S Corporation S公司 S Corporation Sole proprietorship独资(个体)企业 Soleproprietorship Statement of partners’ equity合伙人权益报表 Statementof partnersequity Statement of retained earnings 留存收益表 Statementof retained earnings Stockholder (or shareholders) 股东 Stockholder(or shareholders) Taxable income 应纳税所得 Taxableincome Tax planning 税务筹划 Taxplanning Unincorporated business非公司制企业 Unincorporatedbusiness Unlimited personal liability无限的个人责任 Unlimitedpersonalliability Key Terms Introduced or Emphasized in Chapter 7 (P296) Key Terms Introduced or Emphasized in Chapter 7 (P296) 1.Accounting system 会计系统 1.Accountingsystem 2. Audit 审计 2.Audit 3. Auditors’ report 审计报告 3. Auditors’ report 4. Chart of accounts 会计科目表 4. Chart of accounts 5. Compilation (of financial statement) 编制(财务报表) 5. Compilation (of financialstatement)liu zhongwen 第 4 页 5/30/2014 6. Compliance audit 合规性审计 6. Compliance audit 7. Cost effective 成本效益 7. Cost effective 8. Credit memorandum 贷项通知单 8Creditmemorandum 9. Database 数据库 9.Database 10. Debit memorandum 借项通知单 10. Debit memorandum 11. Embezzlement 贪污 11.Embezzlement 12. Employee fraud 员工舞弊 12. Employee fraud 13. Errors 错误 13. Errors 14. Fair presentation 公允表述 14. Fair presentation 15. Fidelity bond 员工忠诚保险 15. Fidelity bond 16. Financial audit 财务审计 16. Financial audit 17. Fraud 舞弊 17. Fraud 18. General journal普通日记帐 18. General journal 19. Independent auditors 独立审计师 19. Independent auditors 20. Internal auditors内部审计师 20. Internal auditors 21. Internal control内部控制 21. Internal control 22. Invoice发票 22. Invoice 23. Invoice approval form 发票批准表 23. Invoice approval form 24. Irregularities违规 24. Irregularities 25. Management fraud管理层舞弊 25. Management fraud 26. On-line, real-time (OLRT) 在线、实时 26. On-line, real-time 27. Operational audit 经营审计 27. Operational audit 28. Purchase order 购货定单 28.Purchaseorder 29. Receiving report 验收单 29.Receivingreport 30. Responsibility accounting system 责任会计 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 30.Responsibilityaccountingsystem31. Review (of financial statement)查核(财务报表) 31. Review (of financial statement)32. Special journal 特种日记帐 32.Specialjournal 33. Unqualified opinion 无保留意见 33.Unqualifiedopinion Key Terms Introduced or Emphasized in Chapter 8 (P373) Key Terms Introduced or Emphasized in Chapter 8 (P373) Annual report 年报 Annualreport Cash budget 现金预算 Cashbudget Cash flows 现金流量 Cashflows Classified financial statements分类财务报表 Classifiedfinancialstatements Comparative financial statements 比较财务报表 Comparativefinancialstatements Current assets 流动资产 Currentassets Current ratio 流动比率 Currentratio Debt ratio 负债比率 Debtratio Earning per share 每股收益 Earningpershare Financing activities 融资活动 Financingactivities Fundamental analysis 基本 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 Fundamentalanalysis Investing activities 投资活动 Investingactivities Management’s discussion and analysis 管理层的决议和分析 管理层的决议和分析 Market share 市场份额 Market share liu zhongwen 第 5 页 5/30/2014 Net cash flow 净现金流量 Netcashflow Operating income 营业利润 Operatingincome Parent company 母公司 Parentcompany Percentage change 变化百分比 Percentagechange Price-earnings (p/e) ratio市盈率 Price-earnings (p/e) ratio Quick assets 速动资产 Quickassets Quick ratio 速动比率 Quickratio Return on assets资产报酬率 Returnon assets Return on equity权益报酬率 Return on equity Statement of cash flows 现金流量表 Statement of cash flows Subsidiary 子公司 Subsidiary Window dressing 粉饰 Windowdressing Working capital 营运资本 Workingcapital Key Terms Introduced or Emphasized in Chapter 9 (P435) Key Terms Introduced or Emphasized in Chapter 9 (P435) Accounts receivable turnover rate 应收账款周转率 Accountsreceivableturnoverrate Aging of the accounts receivable 应收账款账龄分析法 AgingoftheaccountsreceivableAllowance for doubtful accounts 坏账准备 AllowancefordoubtfulaccountsBank reconciliation 银行对帐单、银行存款调节表 Bankreconciliation Cash equivalents 现金等价物 Cashequivalents Cash management 现金管理 Cashmanagement Compensating balance 补偿性存款余额 Compensatingbalance Conservatism 谨慎性 Conservatism Default 违约，拖欠 Default Direct write-off method 直接冲销法 Directwrite-off method Factoring 让售 Factoring Financial assets 金融资产 Financialassets Gain 利得 Gain Line of credit 信贷限额 Lineof credit Loss 损失 Loss Marketable securities 有价证券 Marketablesecurities Mark-to-market 市场标价 Mark-to-market Maturity date 到期日 Maturitydate Maturity value 到期值 Maturityvalue Net realizable value 可实现净值 Netrealizable value NSF check 存款不足支票 NSFcheck Unrealized Holding Gain (or Loss) on investments 未实现投资置存利得(损失) Unrealized Holding Gain (or Loss) on investments Voucher 付款凭单 Voucher Voucher system 付款凭单制度 Vouchersystem Key Terms Introduced or Emphasized in Chapter 10 (P469) Key Terms Introduced or Emphasized in Chapter 10 (P469) Average-cost method 平均成本法 Average-cost method Consistency(in inventory valuation) (存货计价的)一贯性 Consistency(in inventory valuation) Cost flow assumption 成本流转假设 Costflowassumption liu zhongwen 第 6 页 5/30/2014 Cost layer 成本批次 Costlayer Cost ratio 成本比率 Costratio First-in, first-out (FIFO)先进先出法 First-in, first-out(FIFO) F.O.B. (free on board) destination 目的地交货价 F.O.B. (free on board) destination F.O.B shipping point 起运点交货价 F.O.B shipping point Gross profit method 毛利率法 Grossprofitmethod Inventory turnover rate存货周转率 Inventoryturnoverrate Just-in-time(JIT) inventory system 适时存货制度 Just-in-time(JIT) inventory system Last-in, first-out (LIFO) method 后进先出法 Last-in, first-out (LIFO) method LIFO reserve 后进先出准备 LIFO reserve Liquidation of a LIFO reverse 后进先出准备的清理 Liquidationof a LIFO reverse Lower-of-cost-or-market (LCM) rule 成本与市价孰低法规则 Lower-of-cost-or-market (LCM) rule Physical inventory (p477) 实地盘存制 Physicalinventory Retail method 零售价法 Retailmethod Shrinkage losses 损耗 Shrinkagelosses Specific Identification 个别计价法 SpecificIdentification Write-down(of an assets)资产的减值 Write-down(of an assets) Key Terms Introduced or Emphasized in Chapter 11 (P514) Key Terms Introduced or Emphasized in Chapter 11 (P514) 1. Accelerated depreciation加速折旧 2. Amortization摊销 3. Basis记税价值 4. Book value账面价值 5. Capital expenditure资本性支出 6. Capitalize资本化 7. Depletion折耗 8. Depreciation折旧 9. Fixed-percentage-of-declining-balance depreciation固定百分比余额递减折旧Fixed-percentage-of-declining-balance depreciation 法 10. Goodwill商誉 11. Half-year convention半年惯例 Half-year convention 12. Intangible assets无形资产 13. MACRS修订的加速成本回收制 14. Natural resources 自然资源 Natural resources 15. Non-cash charge or expense非付现支出或费用 Non-cash charge or expense 16. Net identifiable assets 可辩认净资 16. Plant assets厂场资产 17. Present value现值 18. Residual (salvage) value残值 19. Revenue expenditure收益性支出20. Straight-line-depreciation 直线法折旧 Revenue expenditure 21. Sum-of-the years’-digits depreciation年数总和折旧法 22. Tangible plant assets 有形厂场资产 23. Units-of-output 工作量法: Units-of-output liu zhongwen 第 7 页 5/30/2014 Key Terms Introduced or Emphasized in Chapter 12 (P263) Key Terms Introduced or Emphasized in Chapter 12 (P263) 1. Accrued liabilities (p.560) 应计负债 1. Accrued liabilities 2. Amortization Table (P.564)摊销表 2. AmortizationTable 3. Bankruptcy 破产 3. Bankruptcy 4.Capital structure资本结构 4.Capitalstructure 5. Collateral 抵押品 5. Collateral 6. Commitments 承诺 6. Commitments 7. Debt service偿债事务 7. Debtservice 8.Estimated liabilities 估计负债 8.Estimatedliabilities 9. FUTA tax (p.576) 联邦失业保险税 9. FUTAtax 10. Gross pay (p.561) 工资总额 10. Grosspay 11. Independent contractor (p.578) 独立签约人 11. Independentcontractor 12. Interest coverage ratio (p.569) 利息保障率 12. Interestcoverageratio 13. Loss contingency (p.566) 或有损失 13. Losscontingency 14. Maturity date (p.556) 到期日 14. Maturitydate 15. Payrolltaxes (p.561) 工资税 15. Payrolltaxes 16. Principal amount (p.558) 本金 16. Principalamount 17. SUTA tax (p.576) State Unemployment Tax Act 州失业保险税法 17. SUTAtaxState Unemployment Tax Act 18. Workers’ compensation (p.562) 工人工伤保险 18. Workers’ compensation Key Terms Introduced or Emphasized in Chapter 13 (P596) Key Terms Introduced or Emphasized in Chapter 13 (P596) American Institute of Certified Public Accountants (AICPA)美国注册会计师学会 Conservatism (p605) 稳健性原则 Consistency (p 603) 一贯性 Disclosure principle (p604) 披露原则 Ethical conduct (p618) 道德行为 Financial Accounting Standards Board (FASB) (p596) 财务会计准则委员会 Generally accepted accounting principles (GAAP) (p595) 公认会计原则 Going-concern assumption (p597) 持续经营假设 Installment method (p 600) 分期付款法 Institute of Management Accountants (IMA) (p608) 管理会计师协会 Management accountant (p613) 管理会计师 Matching principle (602) 配比原则 Materiality (p604) 重要性 Objectivity (objective evidence) 客观性(客观证据) Percentage-of-completion method (p601) 完工百分比法 Professional judgment (p606) 职业判断 Realization principle (p600) 实现原则 Securities and Exchange Commission (SEC) (p596) 证券交易委员会 Stable-dollar assumption (p598) 币值稳定假设 Time period principle (p598) 会计分期假设 liu zhongwen 第 8 页 5/30/2014