《会计英语基础会计稻谷书苑》由会员分享，可在线阅读，更多相关《会计英语基础会计稻谷书苑（38页珍藏版）》请在金锄头文库上搜索。
1、会计英语会计英语基础会计1知识书苑Chapter 12知识书苑naccounting n会计，会计学ninformation systemn信息系统nenterprisen企业nbusinessn商业，企业3知识书苑ndecision makingn制定决策nbookkeepingn簿记ntransactionn交易，经济业务ninvestorn投资者4知识书苑ncreditorn债权人nnonprofit organizationn非营利性组织nreturn ofn（投资）回收nreturn onn（投资）回报，报酬5知识书苑ncash flown现金流量6知识书苑Chapter 27知识书
2、苑naccounting standardn会计规范naccounting assumptionsn会计假设naccounting entityn会计主体ngoing concernn持续经营8知识书苑nmonetary unitn货币计量naccounting periodn会计分期ncash-basisn现金收付制naccrual-basisn权责发生制（应计制）9知识书苑ncost principlen成本原则nrealization principlen实现原则nmatching principlen配比原则nobjective principlen客观性原则10知识书苑nconsis
3、tency principlen一致性原则nfull disclosuren充分反映nmaterialityn重要性nconservatismn稳健性11知识书苑Chapter 312知识书苑nasset n资产nliabilityn负债nowners equityn所有者权益naccounting equationn会计平衡公式13知识书苑nfiscal yearn会计年度ntransactionn交易，业务nbasic accounting elementsn基本会计要素ndrawingn提款，资本撤回14知识书苑nnet incomen净收益nnet lossn净损失nexpensen费
4、用nrevenuen收入15知识书苑Chapter 416知识书苑naccount n账户nT-accountnT形账户ndouble-entry accountingn复式记账制ndebitn借方17知识书苑ncreditn贷方nsource documentn原始凭证npermanent accountsn永久性账户ntemporary accountn临时性账户18知识书苑njournalizingn记日记账nbook of original entryn原始分录的记录nchart of accountsn会计科目表nbalancen余额19知识书苑Chapter 520知识书苑nacc
5、ounting cyclen会计循环nentryn会计分录ngeneral journaln普通日记账njournalizingn记日记账21知识书苑nledgern分类账npostingn过账nspecial journalsn特种日记账nsource documentn原始凭证22知识书苑nsubsidiary ledgersn明细分类账ntrial balancen试算平衡表nerror correction n差错更正23知识书苑Chapter 624知识书苑naccumulated depreciationn累计折旧nadjusting entriesn调整分录nadjusted t
6、rial balancen调整后试算平衡ncontra-asset accountn备抵账户25知识书苑nclosing entriesn结账分录ncapital stockn股本ndepreciation expensen折旧费用npost-closing trial balancen结账后试算平衡26知识书苑nprepaid expensen待摊费用nincome summaryn收益汇总，本年利润ninsurance policiesn保险，保单nmiscellaneous expensesn杂项费用，其他费用27知识书苑nrevenue earnedn已实现收入nunearned re
7、venuen预收账款（未实现收入）28知识书苑Chapter 729知识书苑nfinancial statementn财务报表nbalance sheetn资产负债表nincome statementn利润表nstatement of cash flowsn现金流量表30知识书苑nfinancial conditionn财务状况nretained earningsn留存收益naccrual-basisn权责发生制ncash-basisn现金收付制31知识书苑ncash of goods sold(COGS)n销货成本ngross profitn毛利nsales returns and allo
8、wancesn销售退回及折让ncash flown现金流量32知识书苑ndividendsn股利ncash inflown现金流入 ncash outflown现金流出nnet cash flown现金净流量33知识书苑noperating activityn经营活动ninvesting activityn投资活动nfinancing activityn融资活动34知识书苑Chapter 835知识书苑nequity financingn股权融资ndebt financingn债权融资nraw materialn原材料ndirect materialn直接材料36知识书苑ndirect laborn直接工资nmanufacturing overheadn制造费用nwork in progressn在产品ncost of goods manufacturedn完工产品成本37知识书苑nfinished goodsn产成品ncost of goods soldn销货成本namortizationn摊销38知识书苑
