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1、第一讲会计英语的常用术语1.account n.账，账目 a/c；账户e.g.T-account: T型账户；account payable应付账款 receivable 应收账款）；2.Accounting concepts 会计的基本前提1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的； fiscal adj.财政的）4）money measurement货币计量*权责
2、发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付负债3.Quality of accounting information 会计信息质量要求（1）可靠性reliability（2）相关性 relevance（3）可理解性 understandability（4）可比性comparability（5）实质重于形式 substance over form（6）重要性 materiality（7）谨慎性 prudence （8）及时性 timeliness 4.Elements
3、of accounting会计要素1）Assets: 资产 current assets 流动资产cash and cash equivalents 现金及现金等价物 （bank deposit） inventory存货receivable应收账款prepaid expense 预付费用 non-current assets 固定资产property （land and building） 不动产, plant 厂房, equipment 设备 （PPE）e.g.The total assets owned by Wilson company on December 31, 2006 was
4、US$1,500,000.2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 current liabilities 当期负债 non-current liabilities 长期负债 total liabilitiesaccount payable应付账款 loan贷款 advance from customers 预收款bond债券（由政府发行, government bond /treasury bond政府债券，国库券） debenture债券 （由有限公司发行）3）Owners equity: 所有者权
5、益 （Net assets）funds provided by the investors. Investor 投资者 paid in capital （contributed capital） 实收资本 shares /capital stock （u.s.） 股票retained earnings 留存收益 同时记住几个单词dividend 分红 beginning retained earnings ending retained earnings reserve 储备金 （资产重估储备金，股票溢价账户）e.g.The company offered/issued 10,000 shar
6、es at the price of US$2.30 each.4）Revenue: 收入sales revenue销售收入 interest revenue利息收入 rent revenue租金收入5）Expense: 费用cost of sales销售成本, wages expense工资费用 6）Profit （income, gain）:利润 net profit, net income 5.Financial statement 财务报表 1）balance sheet 资产负债表 2）income statement 利润表3）statement of retained earni
7、ngs 所有者权益变动表4）cash flow statement 现金流量表6.Accounting cycle1）journal entries 日记账general journal总日记账general ledger总分类账 trial balance试算平衡表adjusting entries 调整分录 adjusted trial balance调整后的 试算平衡表 Financial statements 财务报表 closing entry 完结分录2）Dr.Debit 借 Cr.Credit 贷Double-entry system 复式记账7.Exercise 练习1）pur
8、chases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000借：存货 3,000Cr.cash 3,000 贷：现金 3,0002）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000 借：应收账款 10,000 Cr.sales revenue 10,000 贷：销售收入 10,0003）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages &
9、 salaries expense 50,000 借：职工薪酬 50,000Cr.bank deposit 50,000 贷：银行存款 50,0004）cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借：现金 1,180 Cr.sales revenue 1,180贷：销售收入1,1805）pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000借：预付保险 12,000 Cr.bank deposit 12,000贷：银行存款 12,000第二讲存货1.
10、Inventory n. 存货，库存（c.f.stock英式英语用法）常见词组 inventory turnover 存货周转率 inventory control 存货控制 beginning inventory初始存货 ending inventory 期末存货 take a physical inventory 盘库常见的存货形式： Type of businessType of inventoryMerchandising companyMerchandise inventory 商品存货Manufacturing companyRaw materials 原材料Work in pro
11、cess（WIP）（处在生产过程中的）在制品，半成品Finished goods成品2.Inventory valuation存货的价值计量cost n. 成本，费用 direct costs 直接成本 indirect costs 间接成本fixed costs 固定成本 cost accounting 成本会计v. 花费e.g. The office furniture of our company costs us $5,000. unit cost 单个成本 total cost 总成本 cost of sales （COS） = cost of goods sold（CGS）销货成本
12、 sales revenue 销售收入 这两个词经常被放在一起做计算Lecture examples:A company sold 15 computers for US$1000 each. 某公司以1000美元一台的价格售出电脑共15台。Sales revenue: US$1,00015 = US$15,000 答疑编号811020101A company sold 15 computers costing US$800 each for total US$15,000.某公司销售出电脑15台，每台成本为800美元，共收入15,000美元。cost of sales: US$80015 =
13、 US$12,000 Dr.bank deposit15,000借：银行存款15,000Cr.sales revenue 15,000贷：主营业务收入15,000Dr.cost of sales12,000 借：主营业务成本12,000 Cr.inventory-computer12,000贷：库存商品电脑12,000答疑编号8110201023.初始成本计量 The inventory should be measured at cost. Cost includes the following:采购成本purchase（price） 运费freight 存储storing cost 保险费
14、insurance 税费tax 装卸费 loading and unloading coste.g.During July, 2007, the company purchased 200 sets of sunshine brand printers at the price RMB￥410 each. RMB￥300 of freight were also paid. Dr. printer82,300Cr. bank deposit 82,300借：固定资产打印机82300贷：银行存款823004.发出存货的成本计量Specific identification 个别计价法 unit cost no. of unit = total costWeighted average 加权平均法unitUnit cost （$）
