資源描述:
《超詳細(xì)(精)會(huì)計(jì)英語(yǔ)大全》由會(huì)員上傳分享,免費(fèi)在線閱讀,更多相關(guān)內(nèi)容在教育資源-天天文庫(kù)。
1、第一講會(huì)計(jì)英語(yǔ)的常用術(shù)語(yǔ)1.accountn..賬,賬目a/c;賬戶(hù)e.g.T-account:T型賬戶(hù);accountpayable應(yīng)對(duì)賬款receivable應(yīng)收賬款);2.Accountingconcepts會(huì)計(jì)的基本前提1)accountingentity會(huì)計(jì)主體;entity實(shí)體,主體2)goingconcern連續(xù)經(jīng)營(yíng)3)accountingperiod會(huì)計(jì)分期financialyear/fiscalyear會(huì)計(jì)年度(financialadj.財(cái)務(wù)的,金融的;fiscaladj.財(cái)政的)4)mone
2、ymeasurement貨幣計(jì)量*權(quán)責(zé)發(fā)生制accrualbasis.accrualn.本身是應(yīng)計(jì)未付的意思,accruev.應(yīng)計(jì)未付,應(yīng)計(jì)未收,e.g.accruedliabilities,應(yīng)計(jì)未付負(fù)債3.Qualityofaccountinginformation會(huì)計(jì)信息質(zhì)量要求(1)牢靠性reliability(2)相關(guān)性relevance(3)可懂得性u(píng)nderstandability(4)可比性comparability(5)實(shí)質(zhì)重于形式substanceoverform(6)重要性materiali
3、ty(7)謹(jǐn)慎性prudence(8)準(zhǔn)時(shí)性timeliness4.Elementsofaccounting會(huì)計(jì)要素1)Assets:資產(chǎn)–currentassets流淌資產(chǎn)cashandcashequivalents現(xiàn)金及現(xiàn)金等價(jià)物(bankdeposit)inventory存貨receivable應(yīng)收賬款prepaidexpense預(yù)付費(fèi)用–non-currentassets固定資產(chǎn)property(landandbuilding)不動(dòng)產(chǎn),plant廠房,equipment設(shè)備(PPE)e.g.Thetot
4、alassetsownedbyWilsoncompanyonDecember31,2006wasUS$1,500,000.2)Liabilities:負(fù)債fundsprovidedbythecreditors.creditor債權(quán)人,賒銷(xiāo)方–currentliabilities當(dāng)期負(fù)債non-currentliabilities長(zhǎng)期負(fù)債totalliabilitiesaccountpayable應(yīng)對(duì)賬款loan貸款advancefromcustomers預(yù)收款bond債券(由政府發(fā)行,governmentbon
5、d/treasurybond政府債券,國(guó)庫(kù)券)debenture債券(由有限公司發(fā)行)3)Owners’equity:全部者權(quán)益(Netassets)fundsprovidedbytheinvestors.Investor投資者–paidincapital(contributedcapital)實(shí)收資本–shares/capitalstock(u.s.)股票retainedearnings留存收益37同時(shí)記住幾個(gè)單詞dividend分紅beginningretainedearningsendingretaine
6、dearnings–reserve儲(chǔ)備金(資產(chǎn)重估儲(chǔ)備金,股票溢價(jià)賬戶(hù))e.g.Thecompanyoffered/issued10,000sharesatthepriceofUS$2.30each.4)Revenue:收入salesrevenue銷(xiāo)售收入interestrevenue利息收入rentrevenue租金收入5)Expense:費(fèi)用costofsales銷(xiāo)售成本,wagesexpense工資費(fèi)用6)Profit(income,gain):利潤(rùn)netprofit,netincome5.Financi
7、alstatement財(cái)務(wù)報(bào)表1)balancesheet資產(chǎn)負(fù)債表2)incomestatement利潤(rùn)表3)statementofretainedearnings全部者權(quán)益變動(dòng)表4)cashflowstatement現(xiàn)金流量表6.Accountingcycle1)journalentries日記賬generaljournal總?cè)沼涃~generalledger總分類(lèi)賬trialbalance試算平穩(wěn)表adjustingentries調(diào)整分錄adjustedtrialbalance調(diào)整后的試算平穩(wěn)表Financ
8、ialstatements財(cái)務(wù)報(bào)表closingentry完結(jié)分錄2)Dr.—Debit借Cr.—Credit貸Double-entrysystem復(fù)式記賬7.Exercise練習(xí)1)purchasesofinventoryincashforRMB¥3,000現(xiàn)金人民幣3,000元購(gòu)買(mǎi)存貨Dr.inventory3,000借:存貨3,000Cr.cash3,000貸:現(xiàn)金3,0002)