會計英語—基礎會計

1、會計英語會計英語基礎會計1語言資格考試PPTChapter 12語言資格考試PPTnaccounting n會計，會計學ninformation systemn信息系統(tǒng)nenterprisen企業(yè)nbusinessn商業(yè)，企業(yè)3語言資格考試PPTndecision makingn制定決策nbookkeepingn簿記ntransactionn交易，經(jīng)濟業(yè)務ninvestorn投資者4語言資格考試PPTncreditorn債權(quán)人nnonprofit organizationn非營利性組織nreturn ofn（投資）回收nreturn onn（投資）回報，報酬5語言資格考試PPTncash fl

2、own現(xiàn)金流量6語言資格考試PPTChapter 27語言資格考試PPTnaccounting standardn會計規(guī)范naccounting assumptionsn會計假設naccounting entityn會計主體ngoing concernn持續(xù)經(jīng)營8語言資格考試PPTnmonetary unitn貨幣計量naccounting periodn會計分期ncash-basisn現(xiàn)金收付制naccrual-basisn權(quán)責發(fā)生制（應計制）9語言資格考試PPTncost principlen成本原則nrealization principlen實現(xiàn)原則nmatching principl

3、en配比原則nobjective principlen客觀性原則10語言資格考試PPTnconsistency principlen一致性原則nfull disclosuren充分反映nmaterialityn重要性nconservatismn穩(wěn)健性11語言資格考試PPTChapter 312語言資格考試PPTnasset n資產(chǎn)nliabilityn負債nowners equityn所有者權(quán)益naccounting equationn會計平衡公式13語言資格考試PPTnfiscal yearn會計年度ntransactionn交易，業(yè)務nbasic accounting elementsn基

4、本會計要素ndrawingn提款，資本撤回14語言資格考試PPTnnet incomen凈收益nnet lossn凈損失nexpensen費用nrevenuen收入15語言資格考試PPTChapter 416語言資格考試PPTnaccount n賬戶nT-accountnT形賬戶ndouble-entry accountingn復式記賬制ndebitn借方17語言資格考試PPTncreditn貸方nsource documentn原始憑證npermanent accountsn永久性賬戶ntemporary accountn臨時性賬戶18語言資格考試PPTnjournalizingn記日記賬n

5、book of original entryn原始分錄的記錄nchart of accountsn會計科目表nbalancen余額19語言資格考試PPTChapter 520語言資格考試PPTnaccounting cyclen會計循環(huán)nentryn會計分錄ngeneral journaln普通日記賬njournalizingn記日記賬21語言資格考試PPTnledgern分類賬npostingn過賬nspecial journalsn特種日記賬nsource documentn原始憑證22語言資格考試PPTnsubsidiary ledgersn明細分類賬ntrial balancen試算平

6、衡表nerror correction n差錯更正23語言資格考試PPTChapter 624語言資格考試PPTnaccumulated depreciationn累計折舊nadjusting entriesn調(diào)整分錄nadjusted trial balancen調(diào)整后試算平衡ncontra-asset accountn備抵賬戶25語言資格考試PPTnclosing entriesn結(jié)賬分錄ncapital stockn股本ndepreciation expensen折舊費用npost-closing trial balancen結(jié)賬后試算平衡26語言資格考試PPTnprepaid expe

7、nsen待攤費用nincome summaryn收益匯總，本年利潤ninsurance policiesn保險，保單nmiscellaneous expensesn雜項費用，其他費用27語言資格考試PPTnrevenue earnedn已實現(xiàn)收入nunearned revenuen預收賬款（未實現(xiàn)收入）28語言資格考試PPTChapter 729語言資格考試PPTnfinancial statementn財務報表nbalance sheetn資產(chǎn)負債表nincome statementn利潤表nstatement of cash flowsn現(xiàn)金流量表30語言資格考試PPTnfinancial

8、 conditionn財務狀況nretained earningsn留存收益naccrual-basisn權(quán)責發(fā)生制ncash-basisn現(xiàn)金收付制31語言資格考試PPTncash of goods sold(COGS)n銷貨成本ngross profitn毛利nsales returns and allowancesn銷售退回及折讓ncash flown現(xiàn)金流量32語言資格考試PPTndividendsn股利ncash inflown現(xiàn)金流入 ncash outflown現(xiàn)金流出nnet cash flown現(xiàn)金凈流量33語言資格考試PPTnoperating activityn經(jīng)營活動ninvesting activityn投資活動nfinancing activityn融資活動34語言資格考試PPTChapter 835語言資格考試PPTnequity financingn股權(quán)融資ndebt financingn債權(quán)融資nraw materialn原材料ndirect materialn直接材料36語言資格考試PPTndirect laborn直接工資nmanufacturing overheadn制造費用nwork in progress