第一课财务会计导读Glossary权责发生制 accrual basisAsset资产资产负债表 balance sheet资本充足率 capital adequacy ratio收付实现制 cash basiscash flow statement现金流量表double entry method 复式记账法Expenses费用公允价值 Fair value财务报告 financial reports持续经营 going concern担保 guarantee历史成本 Historical cost减值 Impairment减值准备 impairment provision利润表 income statement负债 Liabilities到期 Maturity 可变现净值 Net realizable value所有者权益 Owners' Equity摊余成本 post-amortization costs现值 Present value Profit利润重置成本 Replacement cost受托责任 stewardship转出方 transferor转入方 transferee资产类科目Assets1. 现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account receivable应收票据：Notes receivable应收股利：Dividend receivable应收利息：Interest receivable其他应收款：Other receivables原材料：Raw materials在途物资：Materials in transport库存商品：inventory存货跌价准备：provision for the decline in value of inventories坏账准备：Allowance for doubtful acounts待摊费用：Prepaid expense交易性金融资产：Trading financial assets持有至到期投资：held-to-maturity investment可供出售金融资产：Available-for-sale financial assets短期投资：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets无形资产：Intangible assets累计摊销：Accumulated amortization商誉：Goodwill递延所得税资产：（） deferred tax assets DTA负债类Liability2. 短期借款：Short-term loans/ borrowing长期借款：Long-term loans/ borrowing预收账款：advance from customers/ Deposit received应付票据：Notes payable应付账款：Account payable应付工资薪酬：wages payable应付股利：Dividends payable应付利息：Interest payable应交税费：Tax payable其他应付款：Other payables递延所得税负债：Deferred tax liabilities所有者权益类 OWNERS' EQUITY3. 实收资本：Paid-in capital资本公积：Additional paid-in capital盈余公积：Surplus reserves未分配利润：Retained earnings成本类科目Cost4. 生产成本：Manufacturing Cost制造费用：Manufacturing overhead劳务成本：labor costs研发支出：R & D expenditure损益类Profit and loss5.主营业务收入：Main operating revenue其他业务收入：Other operating revenue营业外收入：Non-operating income投资收益：Investment income产品销售收入：sales revenue主营业务成本：；cost of goods sold / cost of sales Main operating costs其他业务支出：Other operating costs营业外支出：Non-operating expenditure销售费用：（） advertisementSelling expense管理费用：（） G&A expenseGeneral and administration expense财务费用：Finance expense公允价值变动损益：Gain/loss of the change of fair value所得税：Income tax第二课流动资产GlossaryAllowance Method备抵法坏账 Bad debts现金 Cash现金折扣 Cash Discounts现金等价物 Cash Equivalents代销存货 consigned goods Current Asset流动资产直接转销法 Direct Write-Off完工产品 finished products FIFO, First-in-first-out先进先出法管理费用 general and administrative expenses在途存货 goods in transit总价法 Gross Method存货 Inventory后进先出法 LIFO: Last-in-first-out到期 Maturity商品 Merchandise净价法 Net Method可变现净值 NRV(Net Realizable Value)应收票据 Notes Receivable定期盘存 Periodic system永续盘存 Perpetual system盘点 physical count采购成本 purchase costs个别认定法 Specific Identification存货跌价准备 the provision for the loss on decline in value of inventories商业折扣 Trade Discounts应收款 Receivables在产品 work in progress第课非流动资产 3GlossaryAccumulated amortization累计摊销摊销 Amortization资本化 capitalize Construction-in-process在建工程后续支出 Costs Subsequent to Acquisition报废 Discard折旧 Depreciation处置 Disposal双倍余额递减法 double declining balance method费用化 expense会计年度 fiscal yearfixed assets固定资产商誉 Goodwill减值 ImpairmentIntangible Asset无形资产Noncurrent Asset非流动资产可收回金额 recoverable amount研发 research and development(R&D)残值 salvage value年数总和法 sum of the years digits直线法 the straight-line method工作量法 unit of production method使用寿命 useful life第四课负债Glossary或有事项 Contingency或有的 Contingent或有资产 contingent asset或有负债 contingent Liability息票 Coupon流动负债 Currentliability折价 Discount有效利率 effective yield面值 face value利息 interest Liability负债亏损合同 loss contract市场利率 Market rate名义利率 nominal rate表外融资 Off-Balance-Sheet Financing经营租赁 Operating Leases Capital leases融资租赁par面值未决诉讼 pending litigation溢价 Premium本金 principal基本确定 virtually certain第五课投资Glossaryavailable for sale可供出售合并 Consolidate控制 Control债务证券 Debt securities衍生品 Derivative权益性证券 Equity securities金融资产 Financial AssetHeld-to-maturity持有至到期被投资人 Investee发行方 Issuer回购 Repurchase摊余成本 post-amortization cost有价证券 Security重大影响 Significant influenceTrading financial assets交易性金融资产Financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产, including:Trading financial assets交易性金融资产andthe financial assets which are measured at their fair values and of which the variation is includedin the current profits and losses指定为以公允价值计量且其变动计入当期损益的金融资产；the investments which will be held to their maturity;持有至到期投资贷款和应收款项loans and the account receivables; andFinancial assets available for sale.可供出售金融资产第六课所有者权益股东权益)(GlossaryAdditional paid-in capital资本公积以现金结算的股份支付 cash-settled share-based payment以权益结算的股份支付equity-settled share-based payment授予日 grant date Owners' equity所有者权益净资产 Net asset（）实收资本Paid-in capital paid-up完工百分比 percentage-of-completion method 实际利率法 real interest method留存收益 Retained earnings使用费收入 royalty revenue销售折扣与折让 sales discounts and allowance销售退回 sales return盈余公积 Surplus reserves行权日 vesting date第七课其他会计准则Glossary会计变更 Accounting changeschanges in policy会计政策、会计 , and corrections of errors, changes in estimates估计变更及会计差错更正可抵扣暂时性差异 deductible temporary differences Deferred taxes递延所得税融资租赁 finance lease / capital lease income tax所得税租赁 Leases承租人 Lessee出租人 Lessor经营租赁 operating lease未来适用 prospectively追溯 retrospectively转回 reverse需纳税收入应纳税收入 taxable income/应税暂时性差异 taxable temporary differences暂时性差异 Temporary differences第八课财务报表列报。