会计英语财务会计.pptx

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1、会计英语会计英语财务会计Chapter 1naccountingn会计，会计学nenterprisesn企业ndecision makingn制定决策npublic accountingn公共会计ncertified public accountants(CPAs)n注册会计师nincome taxn所得税ncash flow prospectsn现金流预测nauditingn审计ncost accountingn成本会计ninternal controln内部控制nprivate accounting n私人会计（企业会计）ngovernment accountingn政府会计nnonpro

2、fit organizationsn非营利组织ntax planningn税务筹划nexecutivesn高级管理人员nprofessional judgmentn职业判断力nethical standardn道德准则nintegrityn整合性nAICPAn美国注册会计师协会Chapter 2ntheoretical frameworkn理论框架nconceptual frameworkn概念框架naccounting objectiven会计目标nqualitative characteristicsn质量特征naccounting elementsn会计要素nmeasurement an

3、d recognition n确认与计量nassetn资产nliabilitiesn负债nequityn权益nrevenuen收入nexpensen费用nnet income(net loss)n净收益或净亏损naccounting entityn会计主体ngoing concernn持续经营nmonetary unitn货币计量naccrual-basisn权责发生制（应计制）nrealization principlen实现原则nfull disclosuren充分反映nmaterialityn重要性nconstraintn约束nconservatismn稳健性nindustry prac

4、ticesn行业实务Chapter 3naccounting cyclen会计循环naccounting entryn会计分录naccounting equationn会计等式nledger accountn分类账nadjusted trial balancen调整后试算表nafter-closing trial balancen结账后试算表nbalance sheet accountn资产负债表账户nbook of original entryn原始分类账簿nchronological recordn序时记录nclosing entryn结账分录nclosing the accountsn结

5、账ncredit balancen贷方余额ndebit balancen借方余额ndepreciation expensen折旧费用ndouble-entry accountingn复式记账制nend-of-period adjusting entriesn期末调整分录nincome statement accountn收益表账户nincome summary accountn收益汇总账户nnominal accountn虚账户npermanent accountn永久性账户ntemporary accountn临时性账户nunadjusted trial balancen调整前试算表Chap

6、ter 4nfinancial statementn财务报表nfinancial conditionn财务状况nbalance sheetn资产负债表nincome statement n收益表nstatement of cash flown现金流量表nretained earningsn留存收益nsingle-step approachn单步法nmultiple-step approachn多步法ncosts of goods soldn销货成本ngross profitn毛利noperating incomen营业收入nsales returns and allowancesn销售退回与折

7、让nselling expensesn销售费用nadministrative expensesn管理费用nother incomen其他收入（支出）noffsetn抵消nyieldn产生ncombined statementn合并报表Chapter 5nagain schedulen账龄分析表nallowance for doubtful accounts n坏账准备nallowance methodn备抵法nallowancen备抵，减值准备nbad debt recoveryn已确认坏账的收回nbed debt expensen坏账费用nbank chargesn银行手续费nbank cr

8、edit memorandumn银行贷项通知nbank debit memorandumn银行借项通知nbank reconciliationn银行存款调节表nbank statementn银行对账单ncash over and shortn现金溢缺ncashiern出纳员ncheckn支票ncollectn收款ndeposit in transitn在途存款ndirect write-off methodn直接转销法ndiscountn贴现ndishonored note receivablen无法兑现的应收票据ndoubtful account expensen坏账费用nface valu

9、en面值nIAS(International Accounting Standard)n国际会计准则nIOU(I owe you)n欠条nLCM(Lower of Cost or Market rule)n成本与市价孰低原则nmarketable securityn有价证券nmerchandisen商品；存货nmiscellaneous expense (income)n杂项费用（收入）nmoney ordern汇款单nNSF(no sufficient funds)n存款不足nnotes received discountedn应收票据贴现noutstanding checkn未兑现支票np

10、ayeen收款人npetty cashn备用金nprincipaln本金nproceedsn现值npromissory noten本票nrealizable valuen可变现净值，可变现价值nreceivablen应收款项nsell on creditn赊销ntemporary investmentsn短期投资nturn over n报销nwrite-offn转销；冲销non creditn赊账Chapter 6nactual physical countn实地盘点naverage cost methodn平均成本法ncontra accountn抵消账户ncost of goods ava

11、ilable for salen可供销售的商品成本ncurrent replacement cost现时的重置成本ndeflationn通货紧缩nending inventoryn期末存货nFIFO(first-in, first-out method)n先进先出法nfinished goodsn产成品nfreight-inn运费ngoods in process of manufacturen在产品ngoods in transitn在途存货ngoods on handn库存商品ninflationn通货膨胀nLIFO(last-in, first-out method)n后进先出法nper

12、iodic inventory systemn定期盘存制nperpetual inventory system n永续盘存制nphysical inventory systemn实地盘存制npreceding yearn以前年度npurchases returns and allowancesn购货退回及折让nraw materials n原材料nretail pricen零售价格nspecific identification methodn个别辨认法ntransportation-in (out)n进（销）货运费nweight averagen加权平均Chapter 7naccumulat

13、ed depletionn累计折耗naccumulated depreciationn累计折旧nacquisition costn取得成本nallocationn分配namortizationn摊销ncapital expendituren资本性支出ncarrying valuen结转价值ncopyrightn版权ndelivery costn运费ndepletionn折耗ndepreciable costn可折旧成本ndeteriorationn磨损ndisposal of plant assetn固定资产的处置ndouble-declining-balance methodn双倍余额递减（

14、折旧）法nestimated residual valuen预计残值nexpected useful lifen预计使用年限nfair market valuen公平市场价值；公允价值nfixed assetn固定资产nfreight chargen运费ngoodwilln商誉nincidental costn杂项费用；附加费用ninitial costn初始成本ninstallation costn安装费ninstallmentn分期付款nintangible assetn无形资产nlegal feen法务费nlist pricen标价nnatural resourcen自然资源nobsol

15、eten过时noffsetn抵消；补偿nout of servicen报废npatentn专利权nproductive capacityn生产能力nproportional allocationn按比例分配nresearch and developmentn研究与开发nrevenue expendituren收益性支出nscrap valuen残值nstraight-line methodn直线（折旧）法nsum-of-the-years-digits methodn年数总和（折旧）法ntrade inn置换；以旧换新ntrade-in allowancen置换让价ntrademarkn商标权

16、nunit depreciationn单元折旧额nunits-of-production methodn产量（折旧）伐nuseful lifen使用年限nwasting assetn减耗资产nwear outn磨损Chapter 8ncurrent liabilityn流动负债naccounts payablen应付账款nshort-term note payablen短期应付票据ncurrent installment of long-termn一年内到期的长期负债naccrued expensen应计费用npayrolln薪水nunearned revenuesn预收收益ncontinge

17、nt liabilityn或有负债nfinancial statement noten会计报表附注Chapter 9nbonds payablen应付债券nconvertible bondsn可转换债券ncallable bondsn可赎回债券npresent valuen现值nfuture valuen终值neffective interest raten实际利率ncontract interest raten票面利率nearnings per sharen每股收益nsecured/mortgage bondsn抵押债券ndebenturesn信用债券npremium on a bondn债

18、券溢价ndiscount on a bondn债券折价nunderwritern承诺支付Chapter 10ncommon stockn普通股nPaid-in Capital in Excess of Par, common stockn资本公积（普通股）ncapital stockn股本ncash dividendsn现金股利nlegal capitaln法定资本npar valuen面值npreferred stockn优先股nstockholders equityn股东权益nstock dividendsn股票股利nstock splitsn股票分割ntreasury stockn库藏股

19、Chapter 11ncash flown现金流量ncash inflown现金流入ncash outflown现金流出ncash equivalentn现金等价物ndirect methodn直接法nfinancing activityn融资活动nindirect methodn间接法ninvesting activityn投资活动nnet cash flown现金净流量noperating activityn经营活动Chapter 12nassets management analysisn资产管理分析naccounts receivable turnovern应收账款周转率ncurren

20、t position analysisn流动性分析ncurrent rationn流动比率ndebt ration资产负债率nfinancial statement analysisn财务报表分析nhorizontal analysisn水平分析法ninventory turnovern存货周转率nnumber of days sales in inventoryn存货周转期nnumber of days sales in receivablesn应收账款周转期nnumber of times interest charges are earnedn利息保障倍数nprofitability analysisn盈利能力分析nquick ration速动比率nrate earned on stockholders equityn股东权益收益率nrate earned on total assetsn资产总额收益率nratio of net sales to assetsn资产周转率nrate of return on net salesn销售利润率nsolvency analysisn偿债能力分析nvertical analysisn垂直分析法nratio of liabilities to stockholders equityn产权比率