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1、一．定義1.accounting會(huì)計(jì)：Accountingisaninformationsystemthatidentifies,records,andcommunicatesrelevant,reliable,andcomparableinformationaboutorganization’sbusinessactivitiesthatcanbeexpressedinmonetaryterms.會(huì)計(jì)是一個(gè)信息系統(tǒng)，用于確認(rèn)、記錄和披露企業(yè)可以用貨幣計(jì)量的經(jīng)營活動(dòng)相關(guān)的、可靠的、可比的信息。2．publicaccounting公共會(huì)計(jì)：Publicaccounting
2、isthefieldofaccountingthatprovidesavarietyofaccountingservicestoclientsforafee.公共會(huì)計(jì)是指為客戶提供多種服務(wù)并收取服務(wù)費(fèi)的會(huì)計(jì)領(lǐng)域。3.accrualbasisofaccounting權(quán)責(zé)發(fā)生制：Usingtheaccrualbasisofaccountingmeansthatrevenues,expensesandotherchangesinassets,liabilities,andowners’equityareaccountedforintheperiodinwhichtheecon
3、omiceventtakesplace,notnecessarilywhenthecashinflowsandoutflowstakeplace.在權(quán)責(zé)發(fā)生制下，收入、費(fèi)用、資產(chǎn)、負(fù)債和所有者權(quán)益的變動(dòng)應(yīng)記錄與交易發(fā)生的時(shí)期，而不是相關(guān)的現(xiàn)金流入或流出的時(shí)期。4.assets資產(chǎn)：Assetsareresourceswithfuturebenefitsthatareownedorcontrolledbyacompany.資產(chǎn)是指企業(yè)所擁有或控制的、能夠在未來給企業(yè)帶來利益的資源。5.account賬戶：Anaccountmaybedefinedasarecordofth
4、eincreases,decreases，andbalanceinanindividualitemofasset，liabilities，andowners’equity，revenue，orexpense.賬戶是指反應(yīng)資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費(fèi)用的增減變動(dòng)和結(jié)余情況的會(huì)計(jì)記錄。6.balancesheet資產(chǎn)負(fù)債表：Thebalancesheetisafinancialstatementwhichshowsthefinancialpositionofabusinessentitybysummarizingtheassets，liabilities，andowne
5、rs’equityataspecialdate.資產(chǎn)負(fù)債表是用來列示公司的資產(chǎn)、負(fù)債和所有者權(quán)益，反應(yīng)企業(yè)的財(cái)務(wù)狀況的報(bào)表7.incomestatement利潤表：Anincomestatementisafinancialstatementshowingtheresultsofoperationsforabusinessbymatchingrevenueandrelatedexpensesforaparticularaccountingperiod.Itshowsthenetincomeornetloss.利潤表是財(cái)務(wù)報(bào)表的一種，通過將收入和費(fèi)用配比反映一個(gè)企業(yè)一定期間
6、的經(jīng)營成果8．Statementofretainedearnings留存收益表：Thestatementofretainedearningsreportsinformationabouthowretainedearningschangesoverthereportingperiod.留存收益表用來說明企業(yè)一定時(shí)期留存收益的變動(dòng)情況9.cashflowstatement現(xiàn)金流量表：Thecashflowstatementrevealsnotonlyoperatingcashflowofthecompany，butalsoenablestheusertoreconcilet
7、hecashflowstonetincome.現(xiàn)金流量表不僅可以揭示企業(yè)的經(jīng)營活動(dòng)的現(xiàn)金流量，還可以使報(bào)表的使用者將現(xiàn)金流量調(diào)整為凈收益10.relatedpartytransactions關(guān)聯(lián)方交易：Whenafirmengagesinatransactionwhereoneofthepartieshastheabilitytoinfluencetheactionsandpoliciesoftheother，thetransactionistermedarelatedpartytransaction.當(dāng)公司所從事的交易中一方有能力影響另
