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目錄

一、會(huì)計(jì)與會(huì)計(jì)理論

二、會(huì)計(jì)循環(huán)

三、現(xiàn)金與應(yīng)收賬款

四、存貨

五、長(zhǎng)期投資

六、固定資產(chǎn)

七、無(wú)形資產(chǎn)

八、流動(dòng)負(fù)債

九、長(zhǎng)期負(fù)債

十、業(yè)主權(quán)益

十一、財(cái)務(wù)報(bào)表

十二、財(cái)務(wù)狀況變動(dòng)表

十三、財(cái)務(wù)報(bào)表分析

十四、合并財(cái)務(wù)報(bào)表

十五、物價(jià)變動(dòng)中的會(huì)計(jì)計(jì)量

一、會(huì)計(jì)與會(huì)計(jì)理論

會(huì)計(jì) accounting

決策人 Decision Maker

投資人 Investor

股東 Shareholder

債權(quán)人 Creditor

財(cái)務(wù)會(huì)計(jì) Financial Accounting

管理會(huì)計(jì) Management Accounting

成本會(huì)計(jì) Cost Accounting

私業(yè)會(huì)計(jì) Private Accounting

公眾會(huì)計(jì) Public Accounting

注冊(cè)會(huì)計(jì)師 CPA Certified Public Accountant

國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC

美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) AICPA

財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) FASB

管理會(huì)計(jì)協(xié)會(huì) IMA

美國(guó)會(huì)計(jì)學(xué)會(huì) AAA

稅務(wù)稽核署 IRS

獨(dú)資企業(yè) Proprietorship

合伙人企業(yè) Partnership

公司 Corporation

會(huì)計(jì)目標(biāo) Accounting Objectives

會(huì)計(jì)假設(shè) Accounting Assumptions

會(huì)計(jì)要素 Accounting Elements

會(huì)計(jì)原則 Accounting Principles

會(huì)計(jì)實(shí)務(wù)過(guò)程 Accounting Procedures

財(cái)務(wù)報(bào)表 Financial Statements

財(cái)務(wù)分析Financial Analysis

會(huì)計(jì)主體假設(shè) Separate-entity Assumption

貨幣計(jì)量假設(shè) Unit-of-measure Assumption

持續(xù)經(jīng)營(yíng)假設(shè) Continuity(Going-concern) Assumption

會(huì)計(jì)分期假設(shè) Time-period Assumption

資產(chǎn) Asset

負(fù)債 Liability

業(yè)主權(quán)益 Owner's Equity

收入 Revenue

費(fèi)用 Expense

收益 Income

虧損 Loss

歷史成本原則 Cost Principle

收入實(shí)現(xiàn)原則 Revenue Principle

配比原則 Matching Principle

全面披露原則 Full-disclosure (Reporting) Principle

客觀性原則 Objective Principle

一致性原則 Consistent Principle

可比性原則 Comparability Principle

重大性原則 Materiality Principle

穩(wěn)健性原則 Conservatism Principle

權(quán)責(zé)發(fā)生制 Accrual Basis

現(xiàn)金收付制 Cash Basis

財(cái)務(wù)報(bào)告 Financial Report

流動(dòng)資產(chǎn) Current assets

流動(dòng)負(fù)債 Current Liabilities

長(zhǎng)期負(fù)債 Long-term Liabilities

投入資本 Contributed Capital

留存收益 Retained Earning

二、會(huì)計(jì)循環(huán)

會(huì)計(jì)循環(huán) Accounting Procedure/Cycle

會(huì)計(jì)信息系統(tǒng) Accounting information System

賬戶 Ledger

會(huì)計(jì)科目 Account

會(huì)計(jì)分錄 Journal entry

原始憑證 Source Document

日記賬 Journal

總分類賬 General Ledger

明細(xì)分類賬 Subsidiary Ledger

試算平衡 Trial Balance

現(xiàn)金收款日記賬 Cash receipt journal

現(xiàn)金付款日記賬 Cash disbursements journal

銷售日記賬 Sales Journal

購(gòu)貨日記賬 Purchase Journal

普通日記賬 General Journal

工作底稿 Worksheet

調(diào)整分錄 Adjusting entries

結(jié)賬 Closing entries

三、現(xiàn)金與應(yīng)收賬款

現(xiàn)金 Cash

銀行存款 Cash in bank

庫(kù)存現(xiàn)金 Cash in hand

流動(dòng)資產(chǎn) Current assets

償債基金 Sinking fund

定額備用金 Imprest petty cash

支票 Check(cheque)

銀行對(duì)賬單 Bank statement

銀行存款調(diào)節(jié)表 Bank reconciliation statement

在途存款 Outstanding deposit

在途支票 Outstanding check

應(yīng)付憑單 Vouchers payable

應(yīng)收賬款 Account receivable

應(yīng)收票據(jù) Note receivable

起運(yùn)點(diǎn)交貨價(jià) F.O.B shipping point

目的地交貨價(jià) F.O.B destination point

商業(yè)折扣 Trade discount

現(xiàn)金折扣 Cash discount

銷售退回及折讓 Sales return and allowance

壞賬費(fèi)用 Bad debt expense

備抵法 Allowance method

備抵壞賬 Bad debt allowance

損益表法 Income statement approach

資產(chǎn)負(fù)債表法 Balance sheet approach

賬齡分析法 Aging analysis method

直接沖銷法 Direct write-off method

帶息票據(jù) Interest bearing note

不帶息票據(jù) Non-interest bearing note

出票人 Maker

受款人 Payee

本金 Principal

利息率 Interest rate

到期日 Maturity date

本票 Promissory note

貼現(xiàn) Discount

背書 Endorse

拒付費(fèi) Protest fee com

四、存貨

存貨 Inventory

商品存貨 Merchandise inventory

產(chǎn)成品存貨 Finished goods inventory

在產(chǎn)品存貨 Work in process inventory

原材料存貨 Raw materials inventory

起運(yùn)地離岸價(jià)格 F.O.B shipping point

目的地抵岸價(jià)格 F.O.B destination

寄銷 Consignment

寄銷人 Consignor

承銷人 Consignee

定期盤存 Periodic inventory

永續(xù)盤存 Perpetual inventory

購(gòu)貨 Purchase

購(gòu)貨折讓和折扣 Purchase allowance and discounts

存貨盈余或短缺 Inventory overages and shortages

分批認(rèn)定法 Specific identification

加權(quán)平均法 Weighted average

先進(jìn)先出法 First-in, first-out or FIFO

后進(jìn)先出法 Lost-in, first-out or LIFO

移動(dòng)平均法 Moving average

成本或市價(jià)孰低法 Lower of cost or market or LCM

市價(jià) Market value

重置成本 Replacement cost

可變現(xiàn)凈值 Net realizable value

上限 Upper limit

下限 Lower limit

毛利法 Gross margin method

零售價(jià)格法 Retail method

成本率 Cost ratio

五、長(zhǎng)期投資

長(zhǎng)期投資 Long-term investment

長(zhǎng)期股票投資 Investment on stocks

長(zhǎng)期債券投資 Investment on bonds

成本法 Cost method

權(quán)益法 Equity method

合并法 Consolidation method

股利宣布日 Declaration date

股權(quán)登記日 Date of record

除息日 Ex-dividend date

付息日 Payment date

債券面值 Face value, Par value

債券折價(jià) Discount on bonds

債券溢價(jià) Premium on bonds

票面利率 Contract interest rate, stated rate

市場(chǎng)利率 Market interest ratio, Effective rate

普通股 Common Stock

優(yōu)先股 Preferred Stock

現(xiàn)金股利 Cash dividends

股票股利 Stock dividends

清算股利 Liquidating dividends

到期日 Maturity date

到期值 Maturity value

直線攤銷法 Straight-Line method of amortization

實(shí)際利息攤銷法 Effective-interest method of amortization

六、固定資產(chǎn)

固定資產(chǎn) Plant assets or Fixed assets

原值 Original value

預(yù)計(jì)使用年限 Expected useful life

預(yù)計(jì)殘值 Estimated residual value

折舊費(fèi)用 Depreciation expense

累計(jì)折舊 Accumulated depreciation

賬面價(jià)值 Carrying value

應(yīng)提折舊成本 Depreciation cost

凈值 Net value

在建工程 Construction-in-process

磨損 Wear and tear

過(guò)時(shí) Obsolescence

直線法 Straight-line method (SL)

工作量法 Units-of-production method (UOP)

加速折舊法 Accelerated depreciation method

雙倍余額遞減法 Double-declining balance method (DDB)

年數(shù)總和法 Sum-of-the-years-digits method (SYD)

以舊換新 Trade in

經(jīng)營(yíng)租賃 Operating lease

融資租賃 Capital lease

廉價(jià)購(gòu)買權(quán) Bargain purchase option (BPO)

資產(chǎn)負(fù)債表外籌資 Off-balance-sheet financing

最低租賃付款額 Minimum lease payments

七、無(wú)形資產(chǎn)

無(wú)形資產(chǎn) Intangible assets

專利權(quán) Patents

商標(biāo)權(quán) Trademarks, Trade names

著作權(quán) Copyrights

特許權(quán)或?qū)I(yíng)權(quán) Franchises

商譽(yù) Goodwill

開辦費(fèi) Organization cost

租賃權(quán) Leasehold

攤銷 Amortization

八、流動(dòng)負(fù)債

負(fù)債 Liability

流動(dòng)負(fù)債 Current liability

應(yīng)付賬款 Account payable

應(yīng)付票據(jù) Notes payable

貼現(xiàn)票據(jù) Discount notes

長(zhǎng)期負(fù)債一年內(nèi)到期部分 Current maturities of long-term liabilities

應(yīng)付股利 Dividends payable

預(yù)收收益 Prepayments by customers

存入保證金 Refundable deposits

應(yīng)付費(fèi)用 Accrual expense

增值稅 value added tax

營(yíng)業(yè)稅 Business tax

應(yīng)付所得稅 Income tax payable

應(yīng)付獎(jiǎng)金 Bonuses payable

產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties

贈(zèng)品和兌換券 Premiums, coupons and trading stamps

或有事項(xiàng) Contingency

或有負(fù)債 Contingent

或有損失 Loss contingencies

或有利得 Gain contingencies

永久性差異 Permanent difference

時(shí)間性差異 Timing difference

應(yīng)付稅款法 Taxes payable method

納稅影響會(huì)計(jì)法 Tax effect accounting method

遞延所得稅負(fù)債法 Deferred income tax liability method

九、長(zhǎng)期負(fù)債

長(zhǎng)期負(fù)債 Long-term Liabilities

應(yīng)付公司債券 Bonds payable

有擔(dān)保品的公司債券 Secured Bonds

抵押公司債券 Mortgage Bonds

保證公司債券 Guaranteed Bonds

信用公司債券 Debenture Bonds

一次還本公司債券 Term Bonds

分期還本公司債券 Serial Bonds

可轉(zhuǎn)換公司債券 Convertible Bonds

可贖回公司債券 Callable Bonds

可要求公司債券 Redeemable Bonds

記名公司債券 Registered Bonds

無(wú)記名公司債券 Coupon Bonds

普通公司債券 Ordinary Bonds

收益公司債券 Income Bonds

名義利率，票面利率 Nominal rate

實(shí)際利率 Actual rate

有效利率 Effective rate

溢價(jià) Premium

折價(jià) Discount

面值 Par value

直線法 Straight-line method

實(shí)際利率法 Effective interest method

到期直接償付 Repayment at maturity

提前償付 Repayment at advance

償債基金 Sinking fund

長(zhǎng)期應(yīng)付票據(jù) Long-term notes payable

抵押借款 Mortgage loan

十、業(yè)主權(quán)益

權(quán)益 Equity

業(yè)主權(quán)益 Owner's equity

股東權(quán)益 Stockholder's equity

投入資本 Contributed capital

繳入資本 Paid-in capital

股本 Capital stock

資本公積 Capital surplus

留存收益 Retained earnings

核定股本 Authorized capital stock

實(shí)收資本 Issued capital stock

發(fā)行在外股本 Outstanding capital stock

庫(kù)藏股 Treasury stock

普通股 Common stock

優(yōu)先股 Preferred stock

累積優(yōu)先股 Cumulative preferred stock

非累積優(yōu)先股 Noncumulative preferred stock

完全參加優(yōu)先股 Fully participating preferred stock

部分參加優(yōu)先股 Partially participating preferred stock

非部分參加優(yōu)先股 Nonpartially participating preferred stock

現(xiàn)金發(fā)行 Issuance for cash

非現(xiàn)金發(fā)行 Issuance for noncash consideration

股票的合并發(fā)行 Lump-sum sales of stock

發(fā)行成本 Issuance cost

成本法 Cost method

面值法 Par value method

捐贈(zèng)資本 Donated capital

盈余分配 Distribution of earnings

股利 Dividend

股利政策 Dividend policy

宣布日 Date of declaration

股權(quán)登記日 Date of record

除息日 Ex-dividend date

股利支付日 Date of payment

現(xiàn)金股利 Cash dividend

股票股利 Stock dividend

撥款 appropriation

十一、財(cái)務(wù)報(bào)表

財(cái)務(wù)報(bào)表 Financial Statement

資產(chǎn)負(fù)債表 Balance Sheet

收益表 Income Statement

賬戶式 Account Form

報(bào)告式 Report Form

編制（報(bào)表） Prepare

工作底稿 Worksheet

多步式 Multi-step

單步式 Single-step

十二、財(cái)務(wù)狀況變動(dòng)表

財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ) SCFP.Cash Basis（現(xiàn)金流量表）

財(cái)務(wù)狀況變動(dòng)表中的營(yíng)運(yùn)資金基礎(chǔ) SCFP.Working Capital Basis（資金來(lái)源與運(yùn)用表）

營(yíng)運(yùn)資金 Working Capital

全部資源概念 All-resources concept

直接交換業(yè)務(wù) Direct exchanges

正常營(yíng)業(yè)活動(dòng) Normal operating activities

財(cái)務(wù)活動(dòng) Financing activities

投資活動(dòng) Investing activities

十三、財(cái)務(wù)報(bào)表分析

財(cái)務(wù)報(bào)表分析 Analysis of financial statements

比較財(cái)務(wù)報(bào)表 Comparative financial statements

趨勢(shì)百分比 Trend percentage

比率 Ratios

普通股每股收益 Earnings per share of common stock

股利收益率 Dividend yield ratio

價(jià)益比 Price-earnings ratio

普通股每股賬面價(jià)值 Book value per share of common stock

資本報(bào)酬率 Return on investment

總資產(chǎn)報(bào)酬率 Return on total asset

債券收益率 Yield rate on bonds

已獲利息倍數(shù) Number of times interest earned

債券比率 Debt ratio

優(yōu)先股收益率 Yield rate on preferred stock

營(yíng)運(yùn)資本 Working Capital

周轉(zhuǎn) Turnover

存貨周轉(zhuǎn)率 Inventory turnover

應(yīng)收賬款周轉(zhuǎn)率 Accounts receivable turnover

流動(dòng)比率 Current ratio

速動(dòng)比率 Quick ratio

酸性試驗(yàn)比率 Acid test ratio

十四、合并財(cái)務(wù)報(bào)表

合并財(cái)務(wù)報(bào)表 Consolidated financial statements

吸收合并 Merger

創(chuàng)立合并 Consolidation

控股公司 Parent company

附屬公司 Subsidiary company

少數(shù)股權(quán) Minority interest

權(quán)益聯(lián)營(yíng)合并 Pooling of interest

購(gòu)買合并 Combination by purchase

權(quán)益法 Equity method

成本法 Cost method

十五、物價(jià)變動(dòng)中的會(huì)計(jì)計(jì)量

物價(jià)變動(dòng)之會(huì)計(jì) Price-level changes accounting

一般物價(jià)水平會(huì)計(jì) General price-level accounting

貨幣購(gòu)買力會(huì)計(jì) Purchasing-power accounting

統(tǒng)一幣值會(huì)計(jì) Constant dollar accounting

歷史成本 Historical cost

現(xiàn)行價(jià)值會(huì)計(jì) Current value accounting

現(xiàn)行成本 Current cost

重置成本 Replacement cost

物價(jià)指數(shù) Price-level index

國(guó)民生產(chǎn)總值物價(jià)指數(shù) Gross national product implicit price deflator (or GNP deflator)

消費(fèi)物價(jià)指數(shù) Consumer price index (or CPI)

批發(fā)物價(jià)指數(shù) Wholesale price index

貨幣性資產(chǎn) Monetary assets

貨幣性負(fù)債 Monetary liabilities

貨幣購(gòu)買力損益 Purchasing-power gains or losses

資產(chǎn)持有損益 Holding gains or losses

未實(shí)現(xiàn)的資產(chǎn)持有損益 Unrealized holding gains or losse

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