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1、1Vocabulary Unit 1 accounting principle 会计原则 accounting element 会计要素 accounting equation 会计等式 shareholder n. 股东 asset n. 资产 liability n. 负债 owners equity 所有者权益revenue n. 收益，收入expense n. 费用 accounting period 会计期间 cash n. 现金 accounts receivable 应收账款 inventory n. 存货 notes payable 应付票据 accounts payable
2、应付账款 salaries payable 应付工资 shareholders equity 股东权益 capital n. 资本 ledger n . 总账 chart of accounts 会计科目表 ledger account 总账账户 prepaid insurance 预付保险费 bank deposit 银行存款 cash receipt 现金收入 financial position 财务状况creditor n. 债权人creditors account 债权人账户transaction n. 经济业务T account 丁字账户debit n. & vt. 借方；借记cr
3、edit n. & vt. 贷方；贷记enter vt. 登录，记账entry n. 分录double-entry a. 复式的，复式记账的supplies expense 材料费用miscellaneous expense 其他费用 debit balance 借方余额credit balance 贷方余额posting n. 过账accounting cycle 会计循环/ 周期journal n. 日记账2journalizing n. 登日记账payroll n. 工资表cash disbursements 现金支出sales on account 赊销purchases on acc
4、ount 赊购adjusting and closing entries 调整及结账分录 Unit 2 cash n. 现金 cash in bank 银行存款 cash equivalents 现金等价物bank draft 银行汇票credit card 信用卡short-term investments 短期投资stock n. 股票bonds / debentures n. 债券funds n. 基金accounts receivable 应收账款notes receivable 应收票据bank acceptance 银行承兑汇票trade acceptance 商业承兑汇票divi
5、dend receivable 应收股利interest receivable 应收利息allowance for bad debts 坏账准备prepaid n. 预付项目inventory n. 存货 raw materials 原材料low-value consumption goods 低值易耗品 semi-finished goods 半成品finished goods 产成品periodic 实地盘存制 the Lower of Cost or Market Rule 成本与市价孰低 specific identification 个别认定法 weighted average 加权
6、平均法FIFO 先时先出法LIFO 后进先出法limited company 有限公司 principal n. 本金marketable securities 有价证券 common stocks 普通股preferred stock 优先股 dividend n. 股息，红利 interest n. 利息listed companies 上市公司Securities/stock exchange 证券交易所 3Unit 3 enterprise n. 企业tangible assets 有形资产rental n. 租赁，租金额administrative 管理的，行政的 fixed ass
7、ets (PPE) 固定资产 property n. 财产，地产 plant 工厂,重型机械 equipment 设备warehouse n. 库房issuance of securities 发行股票donation n. 捐助long-term assets 长期资产useful life 使用寿命original cost 原始成本historical cost 历史成本actual cost 实际成本additional cost 附加费用expenditure n. 支出，花费，开销intended use 预定可使用状态installation cost 安装费profession
8、al fees 专业人员服务费building permit fee 建设许可费acquisition cost 购置成本fair value 公允价值non-monetary assets 非货币性资产debt restructuring transaction 债务重组abandoning cost 弃置费用recognition criteria 确认条件measurement bases 计量基础depreciation n. 折旧estimated net residual value 预计净残值net salvage value 净残值depreciation rate 折旧率 a
9、mortization n. 摊销impairment test 减值测试depreciable amount 应计折旧额disposal proceeds 处置收益disposal expenses 处置费用straight-line method 年限平均法(直线法) double declining balance method 双倍余额递减法sum-of-the-years-digits method 年数总和法depreciation expense/ charge 折旧费wear and tear 磨损，损耗 4units of production method 工作量法intangible assets 无形资产identifiable a. 可以确认的physical substance 实物形态privilege n. 特权，特别待遇finite intangibles 寿命有限的无形资产indefinite intangibles 寿命不确定的无形资产franchise n. 特许经营权，公民权license n. 营业执照，许可证Internet domain name 互联网域名construction perm
