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1、1The accounting equation and the balance sheetAccounting 会计Assets 资产Balance sheet 资产负债表Bookkeeping 笔记Budget 预算表Capital 资本Creditor 应付账款Debtor 应收账款Equity 股东基金Horizontal balance sheet 横式资产负债表Liabilities 负债Vertical balance sheets 竖式资产负债表2The double entry system for assets, liabilities and capitalAccount
2、 帐户Credit 借方Debit 贷方Double entry bookkeeping 复式笔记3 The asset of stockPurchases 购Returns inwards 销货退回Returns outwards 购货退出Sales 销货4 The effect of profit or loss on capital and the double entry system for expenses and revenuesDrawings 提取Expenses 费用Profit 利润Revenues 收入5 Balancing off accountsBalancing
3、the account 平帐6 The trial balanceTrial balance 试算表7 Trading and profit and loss account: an introductionGross loss 毛损Gross profit 毛利润Net loss 纯损Net profit 纯利Profit and loss account 损益帐Trading account 购销帐Trading and profit and loss account 购销损益帐8 Balance sheetsCurrent assets 流动资产Current liabilities 流
4、动负债Fixed assets 固定资产Long- term liabilities 长期负债9 Trading and profit and loss accounts and balance sheets: further considerationsCarriage inwards 购物运费Carriage outwards 销物运费Final accounts 结算帐户10 Accounting conceptsAccrual concept 应计概念Business entity concept 商业个体概念Consistency 一致性Cost concept 成本概念Dual a
5、spect concept 双面概念Going concern concept 继续经营概念Materiality 重要性Money measurement concept 价值衡量概念Objectivity 客观性方向/取向Prudence 审慎性Realization concept 发现利润观念Subjectivity 主观性方法/取向Substance over form 实质性/确实性项目Time interval concept 定期观念Ture and fair 真实与公平11 Books of original entry and ledgers Books of origin
6、al entry 原始分录本Cash book 先进薄General journal 普通日记帐General ledger 总分类帐Impersonal accounts 非人名帐户Nominal accounts 虚帐户Nominal ledger 虚分类帐Personal accounts 人名帐户Private ledger 私人分类帐Purchases journal 购货日记本Purchases ledger 应付帐款分类帐Real accounts 实帐户Returns inwards journal 销货退回日记本Returns outwards journal 购货推出日记本
7、Sales journal 销货日记本Sales ledger 应收帐款分类帐12 The banking systemBank overdraft 银行透支Cheque book 支票本Current account 来往帐户Savings account 储蓄户口Deposit account 定期存款Drawer 出票人Endorsement 背书Payee 受款人Paying-in slip 存款单Sample check 支票样本13 Cash books Bank statement 银行结单Contra 对冲Discounts allowed 已给折扣Discounts rece
8、ived 已获折扣Folio columns 参考帐页栏Posting 过帐Bank overdraft 银行透支14 The sales journal and the sales ledgerSales invoice 销货发票Trade discount 交易折扣15 The purchases journal and the purchases ledgerPurchases invoice 进货发票16 The returns journals Credit note 贷项目通知单Debit note 借项目通知单Statement 结单17 The journalNarrative
9、 叙述18 The analytical petty cash book and the imprest systemImprest system 定额备用金制度Petty cash book 零用现金本19 Columnar day books Analysis book 分析帐本20 Computers and accountingAccounting information system (AIS) 会计信息系统Management information system (MIS) 管理资讯系统Data bases 数据库Spreadsheet 电子数据表Personal Data (P
10、rivacy) Ordinance 个人资料（隐私）条例21 Depreciation of fixed assets: nature and calculationsAmortization 摊销，分期偿还Depletion 折耗Depreciation 折旧Inadequacy 不足用Obsolescence 陈旧/陈废Reducing balance method 递减法Straight line method 直线法23 capital and revenue expenditure Capital expenditure 资本性支出Revenue expenditure 收益性支出24 bad debts, provisions for bad debts, provisions for discounts on debtorsBad debt 呆帐/坏帐Provision for bad debts 呆帐准备Provision for discounts 折扣准备25 other adjustments for final accounts Accrued expe
