【文章內(nèi)容簡(jiǎn)介】 eral ledger （account）總分類賬（戶）adjusting entries 調(diào)整分錄prepaid expense 預(yù)付費(fèi)用accrued revenue 應(yīng)計(jì)收入accumulated depreciation 累計(jì)折舊worksheet 工作底稿Unit 4 Accounts payable 應(yīng)付賬款Notes payable 應(yīng)付票據(jù)Internal control 內(nèi)部控制Controlling account 總賬Unit 5Chart of accounts 會(huì)計(jì)科目表Unit 6notes receivable 應(yīng)收票據(jù)accounts receivable 應(yīng)收賬款notes payable 應(yīng)付票據(jù)accounts payable 應(yīng)付賬款patent right 專利權(quán)generally accepted accounting principles 公認(rèn)會(huì)計(jì)準(zhǔn)則residual claims 剩余求償權(quán)Unit 7 Ine statement 收益表Accounting period 會(huì)計(jì)期間Unit 8Financing activities 籌資活動(dòng)Operating activities 經(jīng)營活動(dòng)Investing activities 投資活動(dòng)Reconciliation method 調(diào)節(jié)法Deferrals 遞延項(xiàng)目Accruals 應(yīng)計(jì)項(xiàng)目SFAS（statement of financial accounting standards） 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告Unit 9Bank statement 銀行對(duì)賬單Insufficient funds check 空頭支票Salvage value 殘值Estimated useful life 預(yù)計(jì)使用壽命The double decliningbalance method 雙倍余額遞減折舊法Annual depreciation 年折舊Unit 10Contingent liabilities 或有負(fù)債Deferred ine taxes 遞延所得稅Present value 現(xiàn)值Future value 終值Unit 11Common stock 普通股Preferred stock 優(yōu)先股Cash dividend 現(xiàn)金股利Stock dividend 股票股利Declaration of dividend 股利宣布Dividend distribution 股利分配Unit 16Costvolumeprofit relationship 成本數(shù)量利潤關(guān)系Breakeven analysis 盈虧平衡分析Contributionmargin 邊際貢獻(xiàn)Unit 18audit report ，auditor’s report 審計(jì)報(bào)告internal auditing 內(nèi)部審計(jì)governmental auditing 政府審計(jì)external auditing 外部審計(jì)system of internal control 內(nèi)部控制系統(tǒng)engagement letter 委托書audit working paper 審計(jì)工作底稿test of pliance 符合性測(cè)試confirmation of accounts receivable 應(yīng)收賬款的詢證related party transactions 有關(guān)當(dāng)事的交易u(yù)nqualified opinion 無保留意見qualified opinion 有保留意見adverse opinion 否定意見ine tax return 所得稅申報(bào)單名詞解釋Accounts receivable ： An accounts receivable is an unwritten promise by a customer to pay at a later date for goods sold or service rendered.Accounting equation: The expression of the relationship between assets , liabilities , and capital 。 most monly stated as : Assets=Liabilities+ CapitalAccrual basis: An accounting system in which revenue is recognized only when earned , and expense is recognized only when incurred.Bank reconciliation: A statement that reconciles the difference between the bank’s balance and the balance of a pany’s books.Cash basis accounting: The reporting of all revenues and expenses in the period which cash is received or paid.Cash discount: The deduction allowable if an invoice is paid by a specified date.Common stock: That part of the capital stock that does not have special preferences or rights.Controlling account: The account in the general ledger which summarizes the balances of a subsidiary ledger.Current asset: Assets that are expected to be realized in cash, sold, or consumed during the normal fiscal cycle of a business.Current liability: Debts that are due within a short period of time , usually consisting of one year, and which are normally paid from current assets.Double entry accounting: An almost universal system which produces equal debit and credit entries for every transaction.Equity: The right or claim to the properties of a business enterprise.Going concern concept: The concept that assumes that a business entity has a reasonable expectation of continuing in business at a profit for an indefinite period of time.Journalizing: A process of recording business transactions in the journal.Materiality: The concept that recognizes the practicality of ignoring small or insignificant deviations from generally accepted accounting principles.Note receivable: A written promise to pay , representing an amount to be received by a business.Perpetual inventory system: A system of inventory accounting that employs records that continually disclose the amount of the inventory.Prepaid expense: Current assets which represent expense that have already been paid out , though were not yet consumed during the current period.Trial balance: A twocolumn schedule that pares the total of all debit balances with the total of all credit balances.Unearned revenue: Revenue received in advance of its being earned.Working capital: The excess of total current assets over total current liabilities at some point in time.Worksheet: An informal accounting statement that summarizes the trial balance and other information necessary to prepare financial statements.Unit1 Accounting Definition(1) The role of accounting is to provide financial information for decision making.(2) The accounting system is an important ponent of a management information system.(3) The outsiders of enterprises include owners, bankers, other creditors, potential investors, labor unions, government agencies, and the public.(4) Professional accountants(5) Economic activity(6) Accounting information當(dāng)某人向銀行申請(qǐng)抵押貸款或某政治候選人希望公開關(guān)于其財(cái)務(wù)狀況的一些正式報(bào)告時(shí)就需要會(huì)計(jì)信息。工商企業(yè)運(yùn)用會(huì)計(jì)來計(jì)劃和控制它們的經(jīng)營活動(dòng)，并向股東、債權(quán)人、工會(huì)和政府機(jī)構(gòu)報(bào)告這些活動(dòng)的結(jié)果。非營利組織，例如教堂和私營醫(yī)院，同樣運(yùn)用會(huì)計(jì)進(jìn)行計(jì)劃、實(shí)施和最終報(bào)告它們的活動(dòng)。Unit 2在權(quán)責(zé)發(fā)生制下， 視服務(wù)的提供而非現(xiàn)金的收付在本期對(duì)資產(chǎn)和權(quán)益的影響作出會(huì)計(jì)記錄。即，收入是在賺取時(shí)確認(rèn)，費(fèi)用是在發(fā)生時(shí)確認(rèn)——而不是在現(xiàn)金轉(zhuǎn)手時(shí)。如果現(xiàn)金收付制替代權(quán)責(zé)發(fā)生制，那么收入和費(fèi)用僅僅依靠各種現(xiàn)金收付活動(dòng)的時(shí)間確定來確認(rèn)。財(cái)務(wù)會(huì)計(jì)報(bào)告的目標(biāo)是向財(cái)務(wù)會(huì)計(jì)報(bào)告使用者提供與企業(yè)財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量等有關(guān)的會(huì)計(jì)信息，反映企業(yè)管理層受托責(zé)任履行情況，有助于財(cái)務(wù)會(huì)計(jì)報(bào)告使用者做出經(jīng)濟(jì)決策。The objective of financial reports is to provide accounting information about the financial position, operating results and cash flows, etc. of the enterprise to the users of the financial reports, to show results of the management’s stewardship, and to assist users of financial reports to make economic decisions.財(cái)務(wù)會(huì)計(jì)報(bào)告使用者包括投資者、債權(quán)人、政府及其有關(guān)部門和社會(huì)公眾。Users of financial reports include investors, creditors, government and its relevant departments as well as the public.企業(yè)應(yīng)當(dāng)對(duì)其本身發(fā)生的交易或者事項(xiàng)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告。An enterprise shall recognize, measure and report transactions or events that the enterprise itself have occurred.企業(yè)會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告應(yīng)當(dāng)以持續(xù)經(jīng)營為前提。 In performing recognition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be a going concern. 企業(yè)應(yīng)當(dāng)分期結(jié)算賬目和編制財(cái)務(wù)會(huì)計(jì)報(bào)告。會(huì)計(jì)期間分為年度和中期。中期是指短于一個(gè)完整的會(huì)計(jì)年度的報(bào)告期間。