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1、专业词汇汇总表Chapter 1Non-for-profits organization 非赢利组织Service 服务Manufacture生产Merchandise 商品Accounting会计Management管理层Accounting system记帐系统Financial accounting财务会计Financial report财务报告Decision-making决策制定Audit 审计Management accounting管理会计Cost accounting成本会计Operating cost 生产费用，营业成本Budgeting预算Accumulate累积Accou
2、nting process核算过程Transaction交易,业务Events事项Expenses费用Income收入Identify确认Measure计量Record记录Communicate沟通Financial position财务状况Performance经营Entity实体Enterprise企业Balance sheet 资产负债表Statement of financial position财务状况表Equity权益Debt债务Return回报Creditors债权人Supplier供应商Customer客户Economic resource经济资源Financial struc
3、ture财务结构Liquidity流动性Solvency偿债能力Cash现金Cash equivalents现金等价物Financial performance 财务业绩Accrual basis权责发生制Assets资产Liabilities负债Equity权益Going concern永续经营Liquidate清算，清盘（破产公司）Economic entity经济实体Unit of measurement货币计量Accounting period会计分期GAAP （general accepted accounting principle）一般公认会计准则Profitability获利能
4、力China Securities Regulatory Commission(CSRC) 中国证监会Listed company上市公司Disclose披露Understandability可理解性Relevance相关性Reliability可靠性Comparability可比性Chapter 2Accounting elements会计要素Non-current assets非流动资产Gain利得Loss损失Recognition确认Measurement计量Historical cost 历史成本Current cost 现时成本Replacement cost 重置成本Net rea
5、lizable value可变现净值Present value现值Proceeds收入，收益Chapter3Statement of comprehensive income 综合收益表Statement of changes in equity 所有者权益变动表Cash flow statement现金流量表Notes附注Non-current assets非流动资产Current assets流动资产Fixed assets固定资产Property， plant and equipment（PPE）不动产、厂房和设备Investment property 投资性房地产Intangible
6、assets无形资产Financial asset金融资产Investments accounted for using the equity method用权益法核算的投资Biological assets生物资产Inventories存货Trade and other receivable应收帐款和其他应收款Cash and cash equivalent现金和现金等价物（货币资金）Non-current liabilities非流动负债Current liabilities流动负债Comprehensive income综合收益Consolidated profit and loss a
7、ccounts合并损益表Cost of sales 销售成本Distribution cost销售费用Administrative expense管理费用Financial costs财务费用Share of profit of associates联营企业利润分摊Income tax expense所得税费用Discontinued operations停业Investment in equity instruments对权益工具的投资收益Cash flow hedges现金流量套期Gain on property revaluation房地产重估利得Share of other compr
8、ehensive income of associates联营企业其他综合收益的分摊Actuarial gains（losses）on defined benefit pension plans 关于确定给付养老金福利计划产生的精算利得或损失Retirement benefit plans 退休福利计划Defined contribution plans设定提存计划Defined benefits plans 设定福利计划Actuarial present value of promised retirement benefits已承诺的退休福利精算现值Net assets available
9、 for benefits 可用于福利的净资产Multiple step多步式Reconciliation 调节，调整表Retrospective restatement 追溯调整Translation of foreign operations境外经营折算Consolidated statement of cash flow合并现金流量表Cash flow from operating activities经营活动现金流Cash flow from investing activities投资活动现金流Cash flow from financial activities筹资活动现金流Dep
10、reciation折旧Amortization摊销Stock-based compensation 以股份为基础的补偿Working capital营运资金Disposition/disposal处置Divestiture of business，net of cash transferred因业务剥离（企业解体）而产生的现金转移净值Repurchase赎回Common stock普通股Cash dividends现金红利Stock dividends股票红利Accounting cycle会计循环Notes附注Accounting policies会计政策Refund退款Preference
11、 dividends优先股股利Legal reserves法定盈余公积Additional paid-in capital资本公积Deficit亏损Common shareholder普通股股东Earning per share每股净收益Diluted earning per share稀释后的每股净收益Parent母公司Chapter4Accounting cycle会计循环Accounting equation会计恒等式Double-entry bookkeeping借贷记账法Debit借方Credit贷方Account 账户Journal 日记账Entry分录Adjusting enrt
12、y 调整分录Post过帐General ledger总分类帐Subsidiary ledger 明细分类账Trial balance试算平衡法Account balance帐户余额Adjusted trial balance调整后的试算平衡表Close结账Closing entry 结账分录Temporary accounts临时账户Post-closing trial balance结帐后的试算平衡表Deferred expense待摊费用Deferred revenue递延收入Contra account抵减帐户Accumulated depreciation累计折旧Cash book现金
13、日记帐Cash receipt journal 现金收款日记账Cash disbursement journal 现金付款日记账Income summary损益汇总（本年利润）Par value面值Allowance for doubtful debt坏帐准备Accrued asset应计资产Accrued liability应计负债Fiscal year财政年度Residual value残值Chapter5Sales returns and allowance销售退回与折让Petty cash备用金Bank overdraft银行透支Cash on hand库存现金Demand depos
14、it活期存款Maturity date到期日Cash book现金日记帐Bank reconciliation银行存款余额调节表Bank statement银行对帐单Deposit in transit企业已收银行未收Outstanding check企业已付银行未付Bank service charge银行手续费Deposits made directly by bank银行已收企业未收Receivable应收款Trade receivable应收帐款Notes receivable应收票据Dividends receivable应收股利Interest receivable应收利息Prudence谨慎性Outstanding 未完成的Outstanding deposit未达存款Aging receivable analysis应收帐款帐龄分析Past-due过期的Overdue到期未付的Irrecoverable debt坏帐Materials原材料Net realizable value可变现净值Fair value公允价值Cost flow assumption成本流量假设Commodity商品、日用品Cost of conversion加工成本Import duties进口关税Handling cost装卸费Transportation cost运输费Frei
