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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）
