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1、1.Accounting(会计)The process of indentifying, recording, summarizing and reporting economic information to decision makers.2.Financial accounting(财务会计)The field of accounting that serves external decision makers, such as stockholders, suppliers, banks and government agencies.3.Management accounting(管
2、理会计)The field of accounting that serves internal decision makers, such as top executives, department heads and people at other management levels within an organization.4.Annual report(年报)A combination of financial statements, management discussion and analysis and graphs and charts that is provided
3、annually to investors.5.Balance sheet (statement of financial position, statement of financial condition)(资产负债表)A financial statement that shows the financial status of a business entity at a particular instant in time.6.Balance sheet equation(资产负债方程式)Assets = Liabilities + Owners equity.7.Assets(资产
4、)Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows.8.Liabilities (负债)Economic obligations of the organization to outsiders ,or claims against its assets by outsiders.9.Owners equity （所有者权益）The residual interest in the organizations assets a
5、fter deducting liabilities.10.Notes payable （应付票据）Promissory notes that are evidence of a debt and state the terms of payment. 11.Entity （实体）An organization or a section of an organization that stands apart from other organization and individuals as a separate economics unit.12.Transaction （交易）Any e
6、vent that both affects the financial position of an entity and be reliably recorded in money terms.13.Inventory （存货）Goods held by a company for the purpose of sale to customers.14.Account （帐户）A summary record of the changes in a particular assets, liability, or owner equity. 15. Account payable （应付帐
7、款）A liability that results from a purchase of goods or services on account.17.Creditor (债权人)A person or entity to whom money is owed.18.Debtor (债务人)A person or entity that owes money to another.19.Sole proprietorship (个体经营、独资经营)A separate organization with a single owner.20.Partnership (合伙)A form of
8、 organization that joins two or more individuals together as co-owners(共有人).21.Corporation (公司)A business organization that is created by individual state laws.22.Limited liability (有限责任)A feature of the corporate form of organization whereby corporate creditors ordinarily have claims against the co
9、rporate assets only. 23.Publicly owned (公有)A corporation in which shares in the ownership are sold to the public.24.Privately owned (私有)A corporation owned by a family, a small group of shareholders, or a single individual, in which shares of ownership are not publicly sold.25.Stockholders equity (s
10、hareholders equity) （股东权益）Owners equity of a corporation. The excess of assets over liabilities of a corporation.26.Paid-in capital（实际投入资本）The total capital investment in a corporation by its owners both at and subsequent to the inception of business.27.Par value（票面值）The nominal dollar amount printe
11、d on stock certificates.29.Auditor （审计师）A person who examines the information used by managers to prepare the financial statements and attests to the credibility of those statements.31.Audit （审计）An examination of transactions and financial statement made in accordance with generally accepted auditin
12、g standards.33. Fiscal year (会计、财政年度)The year established for accounting purposes.34.Interim periods (中期)The time spans established for accounting purposes that are less than a year.35.Revenues(sales) (收入OR商品销售收入)Increases in owners equity arising from increases in assets received in exchange for th
13、e delivery of goods or services to customers.36.Expenses （费用）Decreases in owners equity that arise because goods or services are delivered to customers.37.Income (profit ,earnings) （收益、利润）The excess of revenues over expenses.39.Accrual basis （应计制、权责发生制）Accounting method that recognizes the impact of
14、 transactions on the financial statements in the time periods when revenues and expenses occur.40.Cash basis （收付实现制）Accounting method that recognizes the impact of transactions on the financial statements only when cash is received or disbursed.43.Cost of goods sold (cost of sales) （销售成本）The origina
15、l acquisition cost of the inventory that was sold to customers during the reporting period.44.Matching （配比）The recording of expenses in the same time period as the related revenues are recognized.47.Depreciation （折旧）The systematic allocation of the acquisition cost of long-lived of fixed assets to the expenses accounts of particular periods that benefit from the use of the assets.48.Net income （净利润）The remainder after all expenses has been deducted from revenues.49
