會計英語基礎(chǔ)會計(1)

1、編輯ppt會計英語會計英語基礎(chǔ)會計編輯pptChapter 1編輯pptnaccounting n會計，會計學(xué)ninformation systemn信息系統(tǒng)nenterprisen企業(yè)nbusinessn商業(yè)，企業(yè)編輯pptndecision makingn制定決策nbookkeepingn簿記ntransactionn交易，經(jīng)濟業(yè)務(wù)ninvestorn投資者編輯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，報酬編輯pptncash flown現(xiàn)金流量編輯pptChapter

2、2編輯pptnaccounting standardn會計規(guī)范naccounting assumptionsn會計假設(shè)naccounting entityn會計主體ngoing concernn持續(xù)經(jīng)營編輯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(zé)發(fā)生制（應(yīng)計制）編輯pptncost principlen成本原則nrealization principlen實現(xiàn)原則nmatching principlen配比原則nobjective principlen客觀性原則編輯pptnco

3、nsistency principlen一致性原則nfull disclosuren充分反映nmaterialityn重要性nconservatismn穩(wěn)健性編輯pptChapter 3編輯pptnasset n資產(chǎn)nliabilityn負債nowners equityn所有者權(quán)益naccounting equationn會計平衡公式編輯pptnfiscal yearn會計年度ntransactionn交易，業(yè)務(wù)nbasic accounting elementsn基本會計要素ndrawingn提款，資本撤回編輯pptnnet incomen凈收益nnet lossn凈損失nexpensen費

4、用nrevenuen收入編輯pptChapter 4編輯pptnaccount n賬戶nT-accountnT形賬戶ndouble-entry accountingn復(fù)式記賬制ndebitn借方編輯pptncreditn貸方nsource documentn原始憑證npermanent accountsn永久性賬戶ntemporary accountn臨時性賬戶編輯pptnjournalizingn記日記賬nbook of original entryn原始分錄的記錄nchart of accountsn會計科目表nbalancen余額編輯pptChapter 5編輯pptnaccountin

5、g cyclen會計循環(huán)nentryn會計分錄ngeneral journaln普通日記賬njournalizingn記日記賬編輯pptnledgern分類賬npostingn過賬nspecial journalsn特種日記賬nsource documentn原始憑證編輯pptnsubsidiary ledgersn明細分類賬ntrial balancen試算平衡表nerror correction n差錯更正編輯pptChapter 6編輯pptnaccumulated depreciationn累計折舊nadjusting entriesn調(diào)整分錄nadjusted trial balan

6、cen調(diào)整后試算平衡ncontra-asset accountn備抵賬戶編輯pptnclosing entriesn結(jié)賬分錄ncapital stockn股本ndepreciation expensen折舊費用npost-closing trial balancen結(jié)賬后試算平衡編輯pptnprepaid expensen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，其他費用編輯pptnrevenue earnedn已實現(xiàn)收入nunearned revenuen預(yù)收賬款（未實

7、現(xiàn)收入）編輯pptChapter 7編輯pptnfinancial statementn財務(wù)報表nbalance sheetn資產(chǎn)負債表nincome statementn利潤表nstatement of cash flowsn現(xiàn)金流量表編輯pptnfinancial conditionn財務(wù)狀況nretained earningsn留存收益naccrual-basisn權(quán)責(zé)發(fā)生制ncash-basisn現(xiàn)金收付制編輯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nca

8、sh flown現(xiàn)金流量編輯pptndividendsn股利ncash inflown現(xiàn)金流入 ncash outflown現(xiàn)金流出nnet cash flown現(xiàn)金凈流量編輯pptnoperating activityn經(jīng)營活動ninvesting activityn投資活動nfinancing activityn融資活動編輯pptChapter 8編輯pptnequity financingn股權(quán)融資ndebt financingn債權(quán)融資nraw materialn原材料ndirect materialn直接材料編輯pptndirect laborn直接工資nmanufacturing overheadn制造費用nwork in progressn在產(chǎn)品ncost of